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All Journal Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat
Lintong, Diana Nova
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Economics, Econometrics & Finance Social Sciences

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Analisis Efektivitas Sistem Informasi Akuntansi terhadap Prosedur Bongkar Muat pada PT Pelabuhan Indonesia (Persero) Regional 4 Bitung Fardiana, Fadillah Mutiara Nahza; Pusung, Rudy J.; Lintong, Diana Nova
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.415

Abstract

Loading and unloading activities at PT Pelabuhan Indonesia (Persero) Regional 4 Bitung play an important role in supporting the smooth flow of logistics and operational efficiency of the company. However, loading and unloading processes that are not fully integrated in real time have the potential to cause delays in information, cost inefficiencies, and obstacles in internal control. This study aims to analyze the effectiveness of the implementation of the Accounting Information System (AIS) on loading and unloading procedures in improving the efficiency and accuracy of the company's operational data management. This study uses a qualitative case study method with data collection techniques through interviews and documentation at the Finance Division of PT Pelabuhan Indonesia (Persero) Regional 4 Bitung. The results show that the company has implemented a system capable of recording, controlling, and reporting loading and unloading activities in an integrated and real-time manner. Based on an analysis using the five components of COSO internal control, the accounting information system implemented is considered to be effective. This system produces accurate information, improves time and cost efficiency, strengthens internal control, and supports the application of the Just In Time (JIT) principle in operational activities.
Analisis pelaporan pengelolaan keuangan desa (Studi kasus di Desa Wuwuk, Kecamatan Tareran, Kabupaten Minahasa Selatan) Rompas, Yiska Fira; Walandouw, Stanley Kho; Lintong, Diana Nova
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.414

Abstract

Village financial management reporting is vital for ensuring accountability and transparency in public fund use. This study analyzes the implementation of financial reporting in Wuwuk Village, Tareran Sub-district, South Minahasa Regency, based on Minister of Home Affairs Regulation No. 20 of 2018. Using a qualitative case study approach, data were collected through interviews, observation, and documentation. The results show that the village prepares implementation and realization reports as part of the APBDes realization report. However, reporting is conducted per disbursement stage instead of per semester, causing delays due to incomplete data. These findings highlight procedural inconsistencies and limited understanding among village officials, underscoring the need for stronger administrative capacity to enhance transparency and accountability.
Determinan kebijakan dividen dalam perspekif kinerja keuangan Kakiay, Gretalia Firanti; Lintong, Diana Nova
Manajemen Bisnis dan Keuangan Korporat Vol. 4 No. 1 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.426

Abstract

This study investigates the effect of financial performance on dividend policy in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Financial performance is proxied by profitability (Return on Assets), liquidity (Current Ratio), and leverage (Debt to Equity Ratio), while dividend policy is measured using the Dividend Payout Ratio. Employing a quantitative associative approach, this study analyzes secondary data obtained from annual financial statements of nine firms selected through purposive sampling, resulting in 36 firm-year observations. Multiple linear regression is used to test the proposed relationships. The empirical results indicate that profitability and liquidity do not have a significant effect on dividend policy, whereas leverage has a negative and significant effect. These findings suggest that firms with higher debt levels tend to prioritize debt repayment over dividend distribution. This study contributes to the dividend policy literature by providing empirical evidence from the post-pandemic period and highlighting the dominant role of leverage in dividend decisions within Indonesia’s property and real estate sector.
Co-Authors Fardiana, Fadillah Mutiara Nahza Kakiay, Gretalia Firanti Rompas, Yiska Fira Rudy J. Pusung Stanley Kho Walandouw