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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Journal of Governance, Taxation, and Auditing Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis
Maradesa, Djeini
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Evaluation of the Implementation of Government Accounting Standards Statement Number 02 Concerning Budget Realization Reports (Case Study at the Regional Revenue Service of Biak Numfor Regency) MBAUBEDARI, Aryandum; MORASA, Jenny; MARADESA, Djeini
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2025): Journal of Governance, Taxation and Auditing (July - September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.1627

Abstract

This research aims to evaluate the implementation of the Budget Realization Report Statement at the Regional Revenue Service of Biak Numfor Regency for the period 2020 and 2021 based on Regulation No. 71 of 2010 concerning Government Accounting Standards. This study employs a qualitative method with a descriptive approach, which aims to describe the actual condition of the research object at the time the research was conducted directly. Data collection techniques use interviews and documentation. The results of the research show that overall, the Regional Revenue Service of Biak Numfor Regency has implemented LRA Reporting in accordance with PSAP No. 02 except for transfer accounts, financing and Budget Financing Excess (SILPA) and/or Budget Financing Excess Difference (SIKPA) caused by these accounts. It is not a component of the main duties and functions of the Regional Revenue Service of Biak Numfor Regency. This demonstrates adherence to government accounting standards and supports the realization of transparency and accountability in regional financial management. Nevertheless, this study opens opportunities for further research on the effectiveness of accrual-based SAP implementation in other regions, particularly in evaluating the quality of implementation and the challenges faced by local governments in maintaining consistency in financial reporting.
Analisis laporan arus kas untuk mengukur tingkat likuiditas pada PT. Sumber Jaya Adiperkasa Kota Tobelo tahun 2022-2024 Tuatanassy, Sesillia; Sondakh, Jullie J.; Maradesa, Djeini
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.403

Abstract

The cash flow statement is one of the financial reports that presents the inflow and outflow of a company’s cash within a specific period. This study aims to determine the liquidity level of PT. Sumber Jaya Adiperkasa Tobelo for the period 2022–2024 based on the cash flow statement. The research method used is descriptive qualitative. The results show that the company’s cash flow experienced fluctuations. Operating cash flow decreased in 2022 but increased in 2024. Investment cash flow increased in 2022 but declined in 2024, while financing cash flow decreased and then rose again in 2024. The liquidity level, measured using the cash ratio, increased over the last three years with an average of 272%, indicating that the company’s financial condition is in good standing because the cash flow statement is able to cover the company’s short-term liabilities.
Penerapan activity-based costing sebagai dasar perhitugan biaya pada Aisyah Laundry Maharany H., Sylvya Dewanty; Alexander, Stanly W.; Maradesa, Djeini
Riset Akuntansi dan Manajemen Pragmatis Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.420

Abstract

This study aims to apply the Activity-Based Costing (ABC) method as a basis for service cost calculation at Aisyah Laundry, a micro-scale laundry service business. The study employs a qualitative research design with a case study approach, focusing on an in-depth analysis of cost structures and operational activities. Data were collected through interviews, direct observation, and documentation to identify activities, classify cost pools, determine cost drivers, and calculate service costs based on resource consumption. The results show that the ABC method provides a more detailed and accurate representation of service costs compared to the traditional costing method previously used by the business. The calculated cost per kilogram for washing and ironing services is IDR 2,948, while the cost for ironing-only services is IDR 1,523 per kilogram. When compared to the prevailing service rates, the findings indicate that Aisyah Laundry is still operating profitably. The implementation of the ABC method enables a clearer understanding of cost behavior and supports more rational pricing decisions, cost control, and operational efficiency. This study demonstrates that Activity-Based Costing is a relevant and effective costing approach for micro enterprises in the laundry service sector.
Co-Authors Bahri, Dimas Samsul Budiman, Tyara Regina Bunga, Vanesa Putri David P. E. Saerang Dian Purnamasari Doda, Isabella Febrian, Reynal GAMPAMOLE, Ecclessia Evangelie halim, syalomitha Hendrik Gamaliel Herman Karamoy Jenny Morasa Jullie J Sondakh Kaligis, Virginia P. Larage, Godeliva Lukas, Tania Christin Maharany H., Sylvya Dewanty Manossoh , Hendrik Mawikere, Lidia M MBAUBEDARI, Aryandum Novi Swandari Budiarso Nurmalasari, Pratiwi Pabusa, Herman Pandoh, Tesalonika Pontoh , Winston Rayadi, Raditya Robert Lambey Sepang, Gloria Stanly Alexander Stanly W. Alexander Tampongangoi, Yunlika Treesje Runtu Tuatanassy, Sesillia Ventje Ilat Victorina Z. Tirayoh Wotulo, Felia Lewiany