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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis
Lintong, Diana N.
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Economics, Econometrics & Finance Social Sciences

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PENGELOLAAN DAN PERTANGGUNGJAWABAN ANGGARAN PENDAPATAN BELANJA DESA DI DAERAH KEPULAUAN KAWASAN TIMUR INDONESIA (STUDI DI DESA BEO KECAMATAN BEO KABUPATEN KEPULAUAN TALAUD) Latjandu, Lady D.; Lintong, Diana N.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 9, No 1 (2021): JE VOL 9 NO 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (798.226 KB) | DOI: 10.35794/emba.v9i1.31813

Abstract

Abstrak: Tujuan penelitian ini untuk mengetahui apakah pengelolaan dan pertanggungjawaban anggaran pendapatan dan belanja desa telah sesuai dengan UU No. 6 Tahun 2014 dan bagaimana aparat desa membuat laporan pertanggungjawabannya. Metode yang digunakan adalah metode kualitatif deskriptif yaitu menganalisis bagaimana pengelolaan keuangan desa mulai dari perencanaan sampai pertanggungjawaban. Penelitian dilakukan dengan melakukan studi kasus di Kawasan Timur Indonesia yang luas dan masih belum banyak diteliti oleh peneliti terkait dengan anggaran pendapatan dan belanja desa. Studi kasus penelitian ini adalah di Desa Beo, Kecamatan Beo, Kabupaten Kepulauan Talaud, Provinsi Sulawesi Utara. Alasan dipilihnya daerah ini karena wilayah ini merupakan salah satu wilayah terluar di Indonesia serta terletak berbatasan dengan negara Filipina yang jauh dari ibukota Indonesia serta ibukota provinsi Sulawesi Utara. Hasil penelitian menyingkap bagaimana pengelolaan dan pertanggungjawaban dari anggaran desa di daerah kepulauan di Indonesia. Implikasi penelitian ini berupa saran kepada pemerintah daerah baik di tingkat desa, kecamatan, kebupaten, provinsi, serta pemerintah pusat Indonesia.  Kata Kunci : pengelolaan, pertanggungjawaban, anggaran pendapatan dan belanja, desa, daerah kepulauan, Kawasan Timur Indonesia, Talaud
Analisis penerapan sistem dan prosedur pengeluaran kas belanja langsung pada Badan Pendapatan Daerah Provinsi Sulawesi Utara Sambali, Ellyssa Belinda; Tinangon, Jantje J.; Lintong, Diana N.
Riset Akuntansi dan Manajemen Pragmatis Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.228

Abstract

Implementing cash disbursement systems and procedures in accordance with applicable regulations is very important for government institutions in order to assess the effectiveness of the systems and procedures implemented and facilitate the cash disbursement process. The cash disbursement system and procedures are regulated in Minister of Home Affairs Regulation Number 77 of 2020 concerning Technical Guidelines for Regional Financial Management as well as being the main reference in managing regional cash at the Regional Revenue Agency of North Sulawesi Province. This research aims to analyze the implementation of systems and procedures for direct cash expenditure (LS) for the procurement of goods and services at the Regional Revenue Agency of North Sulawesi Province based on Minister of Home Affairs Regulation No. 77 of 2020. The type of research used is descriptive qualitative with data collection techniques through interviews, observation and documentation studies. The research results showed that the system and procedures for disbursing cash directly to the BAPENDA of North Sulawesi Province were running well in accordance with Minister of Home Affairs Regulation No. 77 of 2020.
Penerapan metode direct costing sebagai metode untuk menghitung harga pokok produksi pada JM Bakery Manado Salmawati, Fitri; Alexander, Stanly W.; Lintong, Diana N.
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.265

Abstract

JM Bakery Manado is a bread production business. It produces every day except Sunday, but its cost of production calculation is outdated and inaccurate. It uses a traditional method that fails to group costs based on cost elements, and it does not distinguish between direct and indirect costs. This study aims to implement the direct costing method to improve the accuracy of JM Bakery Manado's cost calculations. This study used a qualitative descriptive method with primary data, collected through observation and interviews. The results are clear: the cost of production calculated by JM Bakery Manado is higher than the direct costing calculation (IDR 37,832,500), while the direct costing calculation is lower (IDR 36,120,833.3). The difference between the two methods is IDR 1,711,666.7. This is because the company calculates all costs incurred during the production process, both direct costs and indirect costs, and does not include machine depreciation costs and auxiliary material costs. JM Bakery Manado should therefore apply the direct costing method, as this only considers costs that are directly related to the product.
Evaluasi pemanfaatan dana desa di Desa Rumoong Atas Kecamatan Tareran Kabupaten Minahasa Selatan Karundeng, Thriver Merelygod; Runtu, Treesje; Lintong, Diana N.
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.377

Abstract

This study evaluates the utilization of Village Funds in Rumoong Atas Village, Tareran District, South Minahasa Regency, Indonesia, in accordance with the Regulation of the Minister of Villages, Development of Disadvantaged Regions, and Transmigration (Permendes PDTT) No. 13 of 2023. The regulation prioritizes the allocation of Village Funds for four main programs: extreme poverty alleviation, food and livestock security, stunting prevention and reduction, and priority sector development. Using a qualitative descriptive method, data were collected through documentation, interviews, and direct observation of the village government’s implementation of these programs. The findings show that the implementation of Village Fund programs in Rumoong Atas Village partially complies with the regulation. The village did not implement the direct cash transfer (BLT) program for extreme poverty alleviation but successfully carried out programs on food and livestock security, stunting prevention, and priority sector development, including additional capital for village-owned enterprises (BUMDes). This study contributes to the evaluation of local government performance in managing Village Funds and highlights areas for policy improvement to enhance community welfare and accountability.
Penerapan perhitungan harga pokok produksi dengan menggunakan metode job order costing pada CV. Karya Wenang Manado Rompas, Renaldo Noel Cristiano; Mawikere, Lidia M.; Lintong, Diana N.
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.383

Abstract

Accurate calculation of production costs is essential for determining the selling price and profitability of manufacturing companies. This study aims to examine the application of the job order costing method in calculating the cost of goods manufactured (COGM) at CV Karya Wenang Manado, a digital printing company specializing in calendar production. The research employed a qualitative descriptive approach with data collected through interviews, observation, and documentation. The findings indicate that the company’s current cost calculation is incomplete, particularly in allocating factory overhead costs, as depreciation and additional costs were not recorded. Using the job order costing method, the calculated COGM amounted to IDR 6,698,333 or IDR 13,400 per unit, compared to the company’s calculation of IDR 9,740,000 or IDR 19,480 per unit. This difference of IDR 3,041,667 demonstrates that the job order costing method provides a more accurate and efficient cost allocation, leading to a more realistic determination of selling price and higher profitability. The study contributes to the literature by emphasizing the importance of adopting appropriate cost accounting methods for small and medium enterprises in the printing industry.
Co-Authors Jantje J. Tinangon Karundeng, Thriver Merelygod Latjandu, Lady D. Lidia Mawikere Rompas, Renaldo Noel Cristiano Salmawati, Fitri Sambali, Ellyssa Belinda Stanly W. Alexander Treesje Runtu