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All Journal JURNAL RISET AKUNTANSI DAN AUDITING Indonesia Accounting Journal The Contrarian: Finance, Accounting, and Business Research Riset Akuntansi dan Portofolio Investasi
Warongan, Jessy D. L
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Penerapan metode pencatatan dan penilaian atas persediaan bahan baku pada Dolphin Donuts Bakery Manado Pogaga, Angelica Claudia; Pangemanan, Sifrid S; Warongan, Jessy D. L
Indonesia Accounting Journal Vol 1, No 1 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.25745

Abstract

Inventories are assets that are held for sale in the normal course of business or goods that are used or consumed in production to be sold. For companies, inventory is a very important asset because with the company’s inventory can maintain it’s survival. The problem that often occurs in inventory accounting is recording and valuation. The purpose of this research is determine the suitability of the application of recording and valuation or raw material inventories at Dolphin Donuts Bakery Manado with the Statement of Financial Accounting Standards for Entities without Public Accountability (SAK ETAP). Dolphin Donuts Bakery Manado is a company engaged in the food industry that produces a variety of breads, pastries, donuts and birthday cakes. The method used in this research is descriptive qualitative method. Based on research results obtained that method of recording inventories is not all in accordance with SAK ETAP. Whereas the valuation of raw material inventories applied by Dolphin Donuts Bakery Manado is in accordance with the Statement of Financial Accounting Standards for Entities without Public Accountability (SAK ETAP) Chapter 11 Regarding Inventories.
Analisis penerapan standar akuntansi pemerintahan untuk belanja pada Dinas Kesehatan Kota Manado Motoh, Jefri Fanuel; Tinangon, Jantje J; Warongan, Jessy D. L
Indonesia Accounting Journal Vol 2, No 1 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.27605

Abstract

Government Accounting Standards is an accounting standard established to increase transparency in the management of state finances so that the use of state finance becomes more targeted and avoids various kinds of government financial misuse. The benefits of applying accrual-based Government Accounting Standards certainly make it easier for the government to evaluate financial reports on government performance, especially on human resources. The purpose of this study was to determine for expenditure at the Manado City Health Office in accordance with the application of accrual-bassed Government Accounting Standards. The results of the study on the Manado City in Public Health Agency have carried out the implementation of Government Accounting Standards for expenditure (cost realization), and accrual-based regulations have been implemented in accordance with the regulation of the Minister of Home Affairs Number 64 of 2013.
Evaluasi pelaksanaan belanja modal pada Dinas Perindustrian dan Perdagangan Daerah Provinsi Sulawesi Utara Balo, Daiyana Natalia; Manossoh, Hendrik; Warongan, Jessy D. L
Indonesia Accounting Journal Vol 2, No 1 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.27289

Abstract

Capital expenditure is a government activity that is to add fixed assets with a useful life of more than one fiscal year. Presidential Regulation Number 16 Year 2018 serves as a guideline for each agency as implementing capital expenditure activities. This study aims to evaluate whether the implementation of capital expenditure at the North Sulawesi Provincial Industry and Trade Office is in accordance with regulations. The method used in this research is descriptive analysis method. The results showed that the implementation of capital expenditure at the North Sulawesi Provincial Industry and Trade Office was in accordance with Presidential Regulation No. 16 of 2018 as a standard for implementing capital expenditure and was well planned.
PENGARUH PERSEPSI MANFAAT PAJAK, SOSIALISASI PERPAJAKAN, MORAL-ETIKA PAJAK, DAN PENGETAHUAN TENTANG PERPAJAKAN TERHADAP PERILAKU TAX AVOIDANCE TERHADAP WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KANTOR PELAYANAN PAJAK PRATAMA MANADO Parengkuan, Angelika Parengkuan; Ilat, Ventje; Warongan, Jessy D. L
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i2.36571

Abstract

This study aims to determine and analyze the effect of perceived tax benefits, tax socialization, tax morals and knowledge of taxation on tax avoidance behavior. This type of research is quantitative research. The population in this study are individual taxpayers registered at the Manado Pratama Tax Service Office. The sampling technique in this study was purposive sampling technique and obtained a sample of 70 respondents. The data collection method used a questionnaire using multiple regression data analysis with the help of SPSS version 22. The results showed that the variables of Tax Benefit Perception (X1), Tax Socialization (X2), Tax Moral-Ethics (X3) and Tax Knowledge had an effect on taxpayers for do not do Tax Avoidance.
Analisis perhitungan bunga tabungan PPh pasal 4 ayat (2) yang harus dipotong pada nasabah di Bank SulutGo cabang utama Gombo, Marselino; Warongan, Jessy D. L; Lambey, Robert
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.269

Abstract

Article 4, Paragraph (2) Income Tax on interest from savings is one of the tax objects. Every customer who saves at the bank is subject to a tax of 20% on the gross amount of interest received. This research aims to determine how the tax is calculated and to ensure that the tax withholding is in accordance with the applicable regulations. The research method is qualitative descriptive, using interviews and documentation.The research findings indicate that: Firstly, PT Bank SulutGo Main Branch uses a daily balance method for calculating savings interest. This is automatically calculated by the system and directly credited to the customer's account at the end of the month. Secondly, the 20% tax rate imposed on savings interest is in accordance with the applicable tax regulations, without exception, unless there is a division of balance to avoid taxes.
The influence of independence, integrity, professionalism, and objectivity on fraud prevention in auditors with auditor ethics as a moderating variable: Empirical study at the Representative Office of the Supreme Audit Agency in North Sulawesi Province Sinaga, Indra Rolando; Sondakh, Jullie J; Warongan, Jessy D. L
The Contrarian : Finance, Accounting, and Business Research Vol. 3 No. 1 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.135

Abstract

This study aims to analyse the influence of independence, integrity, professionalism, objectivity, and ethics on fraud prevention among auditors. Additionally, this study also treats the auditor's ethics as a moderating variable. Conducted through survey methodology, the study involved distributing questionnaires to all auditors in the Audit Board of the Republic of Indonesia (or BPK) Regional Office for North Sulawesi Province. The questionnaires were disseminated to 138 respondents and achieving for 100% response rate. Analytical methods employed encompassed multiple moderated regression analysis. The results indicate that independence, integrity, professionalism, objectivity, and ethics positively influence fraud prevention. Moreover, the results also reveal that the auditor's ethics can moderate the influence of independence and professionalism on fraud prevention. The implications of the findings suggest that higher levels of independence, integrity, professionalism, objectivity, and ethics tend to increase effectiveness in fraud prevention within the BPK Regional Office for North Sulawesi Province.
Analysis of the implementation and implications of the regional government information system (SIPD) in regional financial management (Study in North Sulawesi Province) Nangoy, Nikita Angelita Maria; Tinangon, Jantje J.; Warongan, Jessy D. L
The Contrarian : Finance, Accounting, and Business Research Vol. 4 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.253

Abstract

SIPD or Local Government Information System is an information system used in the North Sulawesi Provincial government as a regional development planning system, regional financial system, and local government system, including a local government guidance and supervision system. This study aims to determine the Implementation and Implications of SIPD in Regional Financial Management faced in relation to Permendagri 77 of 2020. The research method used is descriptive qualitative research using a case study approach. Based on the results of research conducted at BKAD North Sulawesi Province, Disdukcapilkb North Sulawesi Province and KIPS North Sulawesi Province, it has not been fully implemented optimally in accordance with Permendagri Number 77 of 2020. The results of this study are first, the implementation of expenditure in terms of payment for goods and services using the UP, GU and TU mechanisms is currently carried out by the Expenditure Treasurer /Assistant Expenditure Treasurer. Second, it is known that in one NPD there is only one provider of goods and services. Third, there are obstacles in the form of SIPD servers that often have problems with the network. Furthermore, the implications of SIPD in Regional Financial Management in North Sulawesi Province are influenced by applicable regulations, as well as facilitating human resources, reducing the use of paper (paperless) and helping to decide on policies that are fast and precise in decision making.
Co-Authors Balo, Daiyana Natalia Gombo, Marselino Hendrik Manossoh, Hendrik Jantje J. Tinangon Jullie J Sondakh Motoh, Jefri Fanuel Nikita Angelita Maria Nangoy, Nikita Angelita Maria Parengkuan, Angelika Parengkuan Pogaga, Angelica Claudia Robert Lambey Sifrid s Pangemanan Sinaga, Indra Rolando Tinangon, Jantje J Ventje Ilat