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All Journal JURNAL RISET AKUNTANSI DAN AUDITING Owner : Riset dan Jurnal Akuntansi Journal of Information System, Applied, Management, Accounting and Research Jurnal Ilmiah Akuntansi dan Finansial Indonesia Jurnal Riset Akuntansi Politala Accounting Profession Journal (APAJI) JURNAL UMBANUA Jurnal Pengabdian pada Masyarakat Journal of Management Accounting Business and International Research Jurnal Ekonomi, Manajemen, Akuntansi
Sintia Nurani Korompis
Politeknik Negeri Manado
Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Energy Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Mechanical Engineering Social Sciences Transportation Other

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Pengaruh Moralitas Individu, Asimetri Informasi, dan Keefektifan Pengendalian Internal Terhadap Kecenderungan Kecurangan (Fraud) Berdasarkan Persepsi Pada Badan Pengelola Keuangan dan Barang Milik Daerah Provinsi Sulawesi Utara Korompis, Sintia N; Saerang, David P E; Morasa, Jenny
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 9, No 1 (2018): Goodwill Vol. 9 No. 1 Januari-Juni 2018
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v9i1.18950

Abstract

Abstract. Fraud propensity is not only uncommon in private sector, but also in governmental sector. The fraud is in form of power abuses and errors in financial statement presented by public accountant. This paper intends to examine if individual morality, information asymmetry, and internal control effectivity have significant impacts on fraud propensity. This study utilised the perception of Financial Management Board and District Property North Sulawesi Province. Independent variables (X) were individual morality (X1), information asymmetry (X2), and internal control effectivity (X3), whereas fraud propensity (Y) was dependent variable. Multiple linear regression analysis was processed by SPSS Ver 22.0 in order to analyze data and evaluate hypothesis. This study demonstrates that (1) variable individual morality (X1) has a negative and significant impact on fraud propensity (Y) which shows an increase of individual morality is paralleled by a decrease of fraud; (2)variable information asymmetry (X2) has a positive and significant impact on fraud propensity (Y) which corroborates that an increase of information asymmetry equals an increase of fraud; and (3) variable internal control effectivity (X3) has a negative and significant impact on fraud propensity which proves an increase of internal control effectivity is equivalent to a decrease of fraud.Keywords: Individual Morality, Information Asymmetry, Internal Control EffectivityAbstrak. Kecenderungan kecurangan (fraud) tidak hanya terjadi di sektor swasta tapi bisa juga terjadi di sektor pemerintahan dalam bentuk penyalahgunaan wewenang dan kesalahan dalam penyajian laporan keuangan yang dilakukan oleh pengelola akuntansi pada sektor publik. Penelitian ini bertujuan  mengetahui pengaruh moralitas individu, asimetri informasi, dan keefektifan pengendalian internal terhadap kecenderungan kecurangan (fraud). Penelitian ini dilakukan berdasarkan persepsi pada Badan Pengelola Keuangan dan Barang Milik Daerah Provinsi Sulawesi Utara. Pada penelitian ini variabel independen (X) adalah moralitas individu (X1), asimetri informasi (X2), dan keefektifan pengendalian internal (X3), sedangkan variabel dependen (Y) adalah kecenderungan kecurangan (Y). Analisis data untuk menguji hipotesis dilakukan dengan menggunakan analisis linier berganda yang diolah program SPSS Ver 22.0.  Hasil penelitian menunjukkan: (1) variabel moralitas individu (X1) memiliki pengaruh signifikan negatif terhadap kecenderungan kecurangan (Y) artinya semakin tinggi tingkat moralitas individu maka kecenderungan untuk melakukan kecurangan akan semakin rendah; (2)  variabel asimetri informasi (X2) memiliki pengaruh signifikan positif terhadap kecenderungan kecurangan (Y) artinya jika asimetri informasi meningkat maka kecenderungan kecurangan juga meningkat; dan (3) variabel keefektifan pengendalian internal (X3) memiliki pengaruh signifikan negatif terhadap kecenderungan kecurangan (Y) artinya semakin baik keefektifan pengendalian internal suatu instansi maka kecenderungan untuk melakukan kecurangan akan semakin menurun.Kata Kunci: Moralitas Individu, Asimetri Informasi, Keefektifan Pengendalian Internal, Kecenderungan Kecurangan.
Analisis Pengaruh Budaya Organisasi dan Pengendalian Internal terhadap Kinerja Pegawai Meike Negawati Kesek; Joseph Nugraha Tangon; Sintia Nurani Korompis
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 1 (2021): Article Research Februari 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i1.332

Abstract

This paper intends to ascertain whether the influence of organizational culture and internal control on employee performance. An organization can be said to be successful if it is supported by good employee performance. Organizational culture that has long been built in the organization can certainly have an influence on the behavior of employees in it. Likewise with internal control, the better the internal control function in an organization, the employee's performance will also increase in a better and maximum direction. The data used are primary data, namely by distributing questionnaires to collect data. The research sample was ASN in the Environmental Service of North Sulawesi Province. Methods of data analysis using multiple regression. The results of this study indicate that the organizational culture variable (X1) has a significance value = 0.000 <? = 0.05, so it can be concluded that organizational culture has an effect on employee performance. Furthermore, for the test results on the Internal Control variable (X2) on Employee Performance (Y) has a significance value = 0.028 <? = 0.05, which means that Internal Control also affects employee performance. Organizational culture that is not conducive will cause employee performance to decline. However, if the organization, in this case the public sector, is able to build a good organizational culture, it will be able to improve employee performance. Likewise with internal control, the better internal control within an organization, the better the employee's performance in the organization. So that when control and supervision have been carried out properly and have been implemented by employees, the employee's performance will automatically increase.
PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM (STUDI KASUS USAHA PETERNAKAN AYAM PETELUR DI DESA WATUMEA KECAMATAN ERIS) Sintia Korompis; Raykes Tuerah; Joseph Tangon; Deisi Malonda
Jurnal Riset Akuntansi Politala Vol 4 No 2 (2021): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (223.375 KB)

Abstract

Dengan diterbitkannya Standar Akuntansi Keuangan bagi badan usaha mikro, kecil, dan menengah oleh Ikatan Akuntan Indonesia, UMKM dapat menyajikan laporan keuangan yang transparan, akuntabel, dan efisien. Usaha peternakan ayam petelur merupakan salah satu usaha UMKM yang membutuhkan laporan keuangan yang baik. Dengan adanya laporan keuangan peternakan ayam petelur, maka dapat lebih mudah untuk mendapatkan pembiayaan dari bank atau lembaga keuangan lainnya untuk mengembangkan usahanya. Penelitian ini bertujuan untuk mengetahui pencatatan akuntansi dan penyusunan laporan keuangan berdasarkan SAK EMKM (Studi Kasus Usaha Peternakan Ayam Petelur di Desa Watumea Kecamatan Eris). Jenis penelitian yang digunakan dalam penelitian ini adalah jenis penelitian kualitatif yang menggunakan metode studi kasus. Metode pengumpulan data yang digunakan adalah wawancara, observasi, dokumentasi. Dari hasil penelitian ditemukan beberapa kendala sehingga proses pencatatan akuntansi tidak berjalan dengan baik, antara lain keterbatasan waktu dan pengetahuan pencatatan akuntansi. Hasil penyusunan laporan keuangan berdasarkan SAK EMKM pada usaha peternakan ayam petelur di desa Watumea berupa laporan posisi keuangan, laporan laba rugi, dan catatan atas laporan keuangan.
PERANCANGAN SISTEM AKUNTANSI PENJUALAN PADA UD. BLESS Andreuw Kristian Pantow; Sintia Nurani Korompis; Esrie A. N. Limpeleh; Elisabeth Deisi Malonda; Alfrets Daleno
Journal of Information System, Applied, Management, Accounting and Research Vol 7 No 4 (2023): JISAMAR (November 2023)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v7i4.1131

Abstract

This study aims to design a sales accounting system at UD Bless with a flowcharts that is expected to provide transaction information in the revenue cycle. The research method was qualitative. Instruments of data collection was down through interview in the form of questions regarding the sales system. While the data collection instrument with documentation, was done through namely evidence of transactions that occurred in the business. The results of the study are the design of a sales accounting system which consists of designing organizational structures, procedures for cash and credit sales using document flowcharts, and design of accounting records to provide financial information needed by internal parties of the entity. Keywords: component; formatting; style; styling; insert (Minimum 3 to 5 key words)
Penerapan Aplikasi Akuntansi Berdasarkan Standar Akuntansi Emkm Pada Umkm Peternakan Ikan Mujair Di Desa Eris Kecamatan Eris Kabupaten Minahasa Provinsi Sulawesi Utara Tuerah, Raykes Hinrich; Pantow, Andreuw; Korompis, Sintia Nurani; Maradesa, Christony; Rumambi, Hedy; Tangon, Joseph; Wangarry, Andreas; Syaefudin, Fanesa; Paendong, Yelly; Wagiu, Decire
JURNAL UMBANUA Vol 4 No 1 (2024): JURNAL UMBANUA POLITEKNIK NEGERI MANADO
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat Politeknik Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Perkembangan teknologi informasi berpengaruh pada aktifitas bisnis usaha mikro, kecil, dan menengah. Fenomena di lapangan masih terdapat kendala yang dihadapi oleh usaha kecil menengah yaitu kurangnya pemahaman pelaku usaha untuk memanfaatkan teknologi dalam pencatatan keuangan. Usaha mikro, kecil, dan menengah di Provinsi Sulawesi Utara pada umumnya masih melakukan pencatatan keuangan secara manual. Keuntungan atau laba rugi suatu usaha hanya berdasarkan pada perkiraan. Kegiatan Penerapan Iptek pada Masyarakat (PIM) perlu dilakukan untuk mengedukasi masyarakat khususnya untuk pencatatan keuangan sehingga bisa sesuai dengan Standar Akuntansi EMKM. Tim pelaksana dalam hal ini para dosen akan menjelaskan konsep SAK EMKM dan praktik akuntansi berdasarkan transaksi usaha. Selanjutnya, dosen dan mahasiswa mengenalkan aplikasi akuntansi UKM serta aplikasinya dalam usaha budidaya ikan mujair.
DESAIN AKUNTANSI USAHA PETERNAKAN BABI PADA UMKM DI SULAWESI UTARA Hedy D. Rumambi; Kumaat, Lusye; Kaparang, Revleen; Alouw, Sintje; Ropa, Grace; Korompis, Sintia; Johanis, Yuni
Accounting Profession Journal (APAJI) Vol. 4 No. 2 (2022): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v4i2.45

Abstract

Secara umum masih banyak pelaku UMKM yang belum menyusun laporan keuangan. Kehadiran SAK EMKM dimaksudkan untuk memberikan standar kepada pelaku UMKM dalam menyusun laporan keuangan. Tujuan penelitian ini adalah mendesain akuntansi pada usaha peternakan babi berdasarkan SAK EMKM yang sederhana dan mudah dipahami oleh pelaku UMKM. Penelitian ini dilakukan pada usaha peternakan babi yang ada di Sulawesi Utara dengan menggunakan metode kualitatif. Teknik pengumpulan data yang digunakan adalah wawancara dan studi literatur. Analisis data dilakukan dengan menggunakan tahapan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menemukan bahwa usaha peternakan babi tergolong UMKM skala kecil. Pencatatan keuangan mereka secara sederhana dengan hanya membuat catatan atas penghasilan yang diterima (uang kas masuk) dan biaya yang dikeluarkan (uang kas keluar) sebagai dasar untuk menentukan keuntungan yang diperoleh. Pemilik belum memisahkan secara jelas antara transaksi bisnis dan keperluan pribadinya. Desain akuntansi dimulai dengan mengidentifikasi dan menggolongkan data transaksi, menentukan akun-akun yang akan digunakan berdasarkan transaksi yang terjadi, mengelaborasi konsep akuntansi melalui deskripsi perlakuan akuntansi, memproses transaksi keuangan melalui siklus akuntansi dan menyajikan laporan keuangan yang dibuat secara sederhana dan mudah dimengerti oleh UMKM. Desain ini dapat membantu pelaku UMKM dalam menyusun laporan keuangannya dan dapat mengukur dengan jelas keuntungan yang diperoleh dari hasil usahanya.
Perancangan Sistem Akuntansi Persediaan Pakan Ikan Berbasis Google Spreadsheet pada Usaha Budidaya Perikanan Andreuw Kristian Pantow; Sintia Nurani Korompis; Hedy Desiree Rumambi; Raymond Festus Rombot; Yelly Paendong
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 1 (2024): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/jiafi.v8i1.7248

Abstract

This study aims to design a fish feed inventory record at UD Bless using Google Spreadsheets. The research method is qualitative. Primary data in this study were obtained by conducting direct interviews with business owners. Secondary data in this study are in the form of transaction evidence, inventory records arranged in archives. The results of the study are the design of a feed inventory accounting system at UD Bless which consists of a list of feed inventory, inventory purchases and sales, cash and credit inventory purchases, cash and credit inventory sales, and profitability of each type of inventory.
DESAIN LAPORAN KEUANGAN BERDASARKAN SAK EMKM PADA BUDIDAYA IKAN MUJAIR (STUDI KASUS PADA UD BLESS) Nender, Christina; Korompis, Sintia Nurani; Pantow, Andreuw Kristian; Toweula, Alpindos; Tangon, Joseph Nugraha
Journal of Information System, Applied, Management, Accounting and Research Vol 8 No 2 (2024): JISAMAR (March-May 2024)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v8i2.1478

Abstract

UD Bless is an entity that runs a mujair fish farming business. The fish farming process starts from nursery or spawning, hatchery, enlargement until the fish is ready to be harvested/sold. This business is located in Eris Village, Eris District. In running its business, UD. Bless has not carried out financial management in accordance with applicable standards due to limited knowledge or understanding of proper financial management. The purpose of this research is to compile UD's financial statements. Bless in accordance with SAK EMKM. This research was conducted at UD. Bless. Research data obtained from primary and secondary sources. The analysis tool used is descriptive analysis. The findings obtained after conducting research are UD. Bless has not prepared financial reports and still conducts simple financial records. The financial statements made by researchers for UD. Bless in accordance with SAK EMKM which consists of Income Statement, Statement of Financial Position, and Notes to Financial Statements. Researchers recommend to UD. Bless in order to use the financial statements that have been made as guidelines for the preparation of financial statements in the following periods.
Analisis Penerapan Metode Penyusutan Aset Tetap Dan Pengaruhnya Terhadap Laba Perusahaan Pada PT. Enseval Putera Megatrading, Tbk Cabang Manado Destrina T A Siep; Alpindos Towouela; Sintia N Korompis; Raykes H Tuerah; Dominikus Andreo M
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.6030

Abstract

PT. Enseval Putera Megatrading Tbk, Manado Branch is a distributor company that sells pharmaceutical, food, and beauty products. PT. Enseval Putera Megatrading, Tbk Manado Branch uses the straight-line depreciation method to depreciate all of its fixed assets. This straight-line depreciation method is in accordance with Financial Accounting Standard (FAS) No. 16 on Fixed Assets. This study aims to analyze the application of the fixed asset depreciation method and its effect on company profit at PT. Enseval Putera Megatrading, Tbk Manado Branch. The research method used is a qualitative method . Primary data is obtained through interviews and observations, while secondary data is obtained from the company's financial statements. This study provides results on how to calculate depreciation of fixed assets if using other methods such as declining balance and sum-of-the-years' digits, and how each method affects the tax burden, especially in this study, on the profit generated. This study recommends that PT. Enseval Putera Megatrading, Tbk Manado Branch consider using other depreciation methods that can provide greater benefits to the company.
ANALISIS PERLAKUAN AKUNTANSI PENGAKUAN PENDAPATAN DAN BEBAN JASA KONSTRUKSI BERDASARKAN SAK ETAP PADA PT. KARYA SULAWESI UTARA Tatuu, Maikel Ariel; Pantow, Andreuw Kristian; Korompis, Sintia Nurani; Kaparang, Revleen Mariana; Walukow, Ivoletti Merlina
Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 2 (2025): JISAMAR (March-May 2025)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v9i2.1800

Abstract

Revenue and expenses recognition in construction companies is a critical aspect in ensuring the fairness of the presented financial statement. In general, construction projects are long-term or span multiple accounting periods, depending on the construction contract. Therefore, revenue measurement should be based on the completion level of the construction work. This research was conducted at PT. Karya Sulawesi Utara using a qualitative approach and comparative descriptive data analysis technique. PT. Karya Sulawesi Utara recognizes revenue on cash basis, where revenue is recognized when cash is received, which is not in accordance with Indonesia Accounting Standard for Non-Publicly-Accountable Entities (SAK ETAP). However, PT. Karya Sulawesi Utara recognizes expenses in accordance with SAK ETAP. PT. Karya Sulawesi Utara is still applying an inappropriate method for revenue recognition. The company is recommended to use the percentage completion method.
Co-Authors Alfrets Daleno Alouw, Sintje Alpindos Towouela Andreuw Kristian Pantow Christony Maradesa Deisi Malonda Destrina T A Siep Elisabeth Deisi Malonda Esrie A. N. Limpeleh Grace Ropa Hedy D. Rumambi Hedy Desiree Rumambi Jenny Morasa Johanis, Yuni Kaparang, Revleen Mariana Kumaat, Lusye Maryadi, Dominikus Andreo Meike Negawati Kesek Nender, Christina Paendong, Yelly Raykes Hinrich Tuerah Raymond Festus Rombot Revleen Kaparang, Revleen Rombot, Raymond Festus Rumambi, Hedy Rumambi, Hedy Desiree Saerang, David P E Sahibondang, Gloria Treisya Syaefudin, Fanesa Tangon, Joseph Nugraha Tatuu, Maikel Ariel Toweula, Alpindos Wagiu, Decire Walukow, Ivoletti Merlina Wangarry, Andreas Yelly Paendong