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<![CDATA[ANALISIS ANGGARAN SEBAGAI UPAYA DALAM PERENCANAAN DAN PENGENDALIAN BIAYA PROYEK PADA PT X DI KOTA AMBON ]]>
<![CDATA[BARUS UMARELLA]]>
<![CDATA[ JURNAL EKONOMI, SOSIAL & HUMANIORA Vol 1 No 02 (2019): INTELEKTIVA : Jurnal Ekonomi, Sosial dan Humaniora E-ISSN 2686-5661 ]]>
Publisher : <![CDATA[KULTURA DIGITAL MEDIA ( Research and Academic Publication Consulting ) ]]>
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<![CDATA[This study aims to determine and analyze the project cost budget prepared in accordance with applicable rules or not considering the allocated project cost budget is still an issue in a project development and the budget greatly influences the success of a project. The method of analysis used in this study was a Descriptive qualitative method where the data collected is based on the results of interviews with informants related to research and compares them with theories and rules relevant to the research issue. The results showed that the budget compiled did not meet the relevant requirements and theories because the budget was prepared not through discussion and socialization with the budgeting team or representatives of project members but only certain parties were involved in preparing the budget so it was clear that there were irregularities in the report realization of the budget that is not running properly.]]>
<![CDATA[IMPLEMENTASI TATA KELOLA PERUSAHAAN MELALUI PROGRAM CORPORATE SOCIAL RESPONSIBILITY PADA BANK BTN CABANG AMBON ]]>
<![CDATA[BARUS UMARELLA]]>
<![CDATA[ JURNAL EKONOMI, SOSIAL & HUMANIORA Vol 1 No 06 (2020): INTELEKTIVA : Jurnal Ekonomi, Sosial dan Humaniora E-ISSN 2686-5661 ]]>
Publisher : <![CDATA[KULTURA DIGITAL MEDIA ( Research and Academic Publication Consulting ) ]]>
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<![CDATA[The purpose of this study is to find out how the implementation of good corporate governance through the implementation of corporate social responsibility (CSR) in an effort to improve the performance and reputation of the company. The analysis technique used is qualitative descriptive analysis with data collection methods of observation, interviews and evaluation of documents related to research. The results of the study showed that good corporate governance (GCG) carried out through the CSR activities of the Ambon branch of BTN bank went well and had a good impact as well on society and company performance. Good governance will greatly affect the implementation of CSR and directly on the reputation of the company so it is highly recommended for each company to implement and implement a governance system that can make a positive contribution both internal and external.]]>
<![CDATA[OPINI AUDIT ONGOING CONCERN DAN ANALISA LAPORAN KEUANGAN SEBAGAI PENENTU KEBERLANGSUNGAN HIDUP PERUSAHAAN ]]>
<![CDATA[BARUS UMARELLA]]>
<![CDATA[ JURNAL EKONOMI, SOSIAL & HUMANIORA Vol 1 No 04 (2019): INTELEKTIVA : Jurnal Ekonomi, Sosial dan Humaniora E-ISSN 2686-5661 ]]>
Publisher : <![CDATA[KULTURA DIGITAL MEDIA ( Research and Academic Publication Consulting ) ]]>
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<![CDATA[Provision of going concern audit opinion is the auditor's responsibility in addition to examining the auditee's financial statements. Failure to give an audit opinion will greatly affect the company's sustainability. This research tries to dig deeper into the phenomenon of giving a going-concern audit opinion that serves as a benchmark for investment and an overview of the company's financial condition based on an analysis of financial statements. This research is a qualitative study that analyzes and explains research issues based on secondary data, namely the company's annual financial statements and independent audit reports and the results of searches with related parties. The results showed that going concern audit opinion greatly affects the company's investment in the future because the opinion is a benchmark for auditors in assessing the company's financial condition which has a direct impact on the company's survival.]]>
<![CDATA[PENGUNGKAPAN BLUE ACCOUNTING DAN KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH PROVINSI MALUKU ]]>
<![CDATA[Ardiansyah Ardiansyah]]>;
<![CDATA[Barus Umarella]]>
<![CDATA[ AKUNTANSI DEWANTARA Vol 6 No 3 (2022): AKUNTANSI DEWANTARA VOL. 6 NO. 3 OKTOBER 2022 ]]>
Publisher : <![CDATA[Universitas Sarjanawiyata Tamansiswa ]]>
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DOI: 10.30738/ad.v6i3.13300
<![CDATA[The research objectives are: (1) to determine the disclosure of the application of the blue accounting concept; (2) to find out the contribution of blue accounting to the PAD of Maluku Province which comes from the Tourism, Fisheries, and Marine Sector. This type of research is descriptive qualitative. Documentation and observation data collection techniques. The sources of data in this study are: (1) Maluku Provincial Tourism Office; (2) Maritime Affairs and Fisheries Service of Maluku Province; (3) Regional Revenue Agency of Maluku Province; and (4) the Central Bureau of Statistics of Maluku Province. Observations in this study were conducted in the district government area. Central Maluku and Ambon City, Maluku Province. This research was conducted from June to October 2022. Findings: (a) Blue accounting is a derivative of blue economics covering land and sea-based economic development such as the development and maintenance of the coastal tourism sector, coastal area development, community commodities, technological innovation, human resources, supervision natural resources, and fisheries sector in a sustainable manner; (b) In the last 5 years the tourism sector has been able to contribute to the Maluku Province's Original Regional Revenue. Future research is expected to be able to comprehensively examine blue accounting practices in the tourism sector in Maluku Province through concrete steps and describe the contribution of the community-managed tourism sector to Maluku Province PAD. The practical contribution of this research is addressed to the Prov. Maluku through the Department of Tourism and the Department of Marine Affairs and Fisheries to give serious and intensive attention.]]>
<![CDATA[Effect of Production Volume on Prevention Costs, Valuation Costs, and Damaged Products in the Seafood Processing Industry ]]>
<![CDATA[Ardiansyah]]>;
<![CDATA[Barus Umarella]]>
<![CDATA[ JFBA: Journal of Financial and Behavioural Accounting Vol. 3 No. 1 (2023) ]]>
Publisher : <![CDATA[LPPM Universitas Terbuka ]]>
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DOI: 10.33830/jfba.v3i1.4488.2023
<![CDATA[The purpose of this study was to determine the effect of production volume on prevention costs, the effect of production volume on appraisal costs, the effect of production volume on damaged products, the Effect of prevention costs on damaged products, and the effect of appraisal costs on damaged products. This type of research is quantitative. The type of research data is secondary data for 2019-2020 which consists of reports on production volume, prevention costs, appraisal fees, and damaged products. The analytical method uses the Smart Partial Least Square (SmartPLS) software 3. The results of this study indicate that production volume has a positive and significant effect on prevention costs, production volume has a positive and significant effect on appraisal costs, production volume has a positive and significant effect on damaged products, prevention costs have a negative but not significant effect on damaged products, and appraisal costs have a positive but not significant effect on damaged products. All hypotheses put forward in this study were declared accepted. The implications of the results of this study can be taken into consideration for companies by comparing data on handling costs, appraisal costs, production volume.]]>
<![CDATA[P Pengendalian Internal Persediaan Barang Dagang Pada Anugerah Swalayan Klaten ]]>
<![CDATA[Dita Kartika Sari]]>;
<![CDATA[Barus Umarella]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi & Pembangunan Vol. 10 No. 1 (2024): JAKTABANGUN: Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
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DOI: 10.56857/jtb.v10i1.43
<![CDATA[Supermarkets are retail trading companies whose business activity is to buy goods from suppliers to resell to consumers in individual or retail quantities. Internal control of merchandise inventory is something that needs to be done to create effective inventory management so that it can help the company achieve its goals. This research focuses on analyzing the internal control of merchandise inventory at Anugerah Swalayan Klaten. This research was carried out using descriptive qualitative methods, then data was obtained from interviews with the head of the Anugerah Swalayan shop. The research results show that Anugerah Swalayan does not have written documents containing standard operating procedures, does not carry out stock taking and does not have an inventory stock card, which is important for a retail company to do, and also there are no security personel.]]>
<![CDATA[Analisis Perbandingan Sistem Penggajian Berbasis Desktop dan Berbasis Web pada Pengadilan Agama Surabaya ]]>
<![CDATA[Puspita, Nanda Eka]]>;
<![CDATA[Umarella, Barus]]>
<![CDATA[ Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 2 No. 4 (2024): JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[PT. Karya Inovatif Nusantara ]]>
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DOI: 10.65255/jibma.v2i4.116
<![CDATA[This research aims to determine the payroll system using Web Salary at the Surabaya Religious Court and to analyze whether the payroll accounting system at the Surabaya Religious Court has been implemented effectively and efficiently so that it does not hinder employee performance. Before using Web Salary, the Surabaya Religious Court processed payroll using the GPP (desktop) application. The payroll system process using Web Salary is a transition from using the GPP Application (desktop) so it requires adjustments in the process. The research used by the author is descriptive qualitative research. Meanwhile, data collection techniques use observation, interviews and documentation studies. The research results show that the payroll system using Web Salaries at the Surabaya Religious Court is effective and efficient, and in accordance with the provisions regulated by the government. The Web Salary payroll system is more profitable, because it can be accessed anywhere and anytime. So this can make it easier to process salaries. Apart from that, it can also minimize salary calculation errors, because double checking has been carried out before being submitted to the KPPN. Using Web Salary also minimizes fraud or fraud committed by the financial management department, because each section already has separate user access from the others in processing salary data. This research is useful information for writers and agencies (Surabaya Religious Court employees) regarding the payroll system.]]>
<![CDATA[Effectiveness and Contribution of Street Lighting Tax in Pati Regency 2018-2022 ]]>
<![CDATA[Jaya Mumpuni]]>;
<![CDATA[Umarella, Barus]]>
<![CDATA[ JOURNAL INTELEKTUAL Vol 3 No 2 (2024): JOURNAL INTELEKTUAL ]]>
Publisher : <![CDATA[LPPM STIE PPI ]]>
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DOI: 10.61635/jin.v3i2.186
<![CDATA[Introduction/Objective: This study discusses the effectiveness and contribution of Street Lighting Tax (PPJ) to Pati Regency Regional Tax Revenue during the 2018–2022 period. Background of the Problem: The Street Lighting Tax shows fluctuations in its contribution to local taxes, especially during the COVID-19 pandemic. This study aims to analyze the level of effectiveness and contribution of Street Lighting Tax to Pati Regency Regional Tax Revenue. Novelty: The study provides a comprehensive evaluation that includes trends in tax effectiveness and contribution, especially with the most recent data to 2022, which has not been widely explored in the region. Research Method: The exposition method was used with a secondary data documentation approach from BPKAD Pati Regency. The analysis was carried out to calculate effectiveness and contribution using the target ratio and the realization of tax revenue. Findings/Results: The results of the study show that the effectiveness rate of the Street Lighting Tax is very high, with an average of 106.52%. However, its contribution to Regional Tax Revenue shows a downward trend from 51.03% in 2018 to 38.47% in 2022. Conclusion: Street Lighting Tax contributes significantly to Regional Tax Revenue, albeit on a downward trend. The results of this study are expected to be a reference for optimizing the management of Street Lighting Tax by local governments.]]>
<![CDATA[Analysis of The Quality of Financial Statements: a Case Study of Rutong Village in 2019-2023 ]]>
<![CDATA[Ardiansyah, Ardiansyah]]>;
<![CDATA[Umarella, Barus]]>;
<![CDATA[Salis, M. Rizkoni]]>
<![CDATA[ KEUNIS Vol. 13 No. 1 (2025): JANUARY 2025 ]]>
Publisher : <![CDATA[Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang ]]>
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DOI: 10.32497/keunis.v13i1.6104
<![CDATA[This study analyzes the quality of financial statements against the report on the realization of the APBDes in Rutong Country for the 2019”“2023 period. Data collection techniques are in the form of interviews and documentation. The analysis was carried out qualitatively with an evaluation approach on four aspects of financial report quality, namely relevance, reliability, ability to compare, and ease of understanding. The results of the study show that the Rutong State financial statements have fulfilled their relevance by providing useful information for decision-making, and reliability through the presentation of accurate figures. The ability to compare is reflected in the consistency of the report format from year to year, while the ease of understanding still needs to be improved through the simplification of technical terms. The study also identifies key challenges in managing financial statements, such as limitations in human resource competence and information technology implementation. This study provides recommendations for optimizing budget planning based on priority needs to reduce the deviation between budget and realization, especially in the field of development and community empowerment. Financial statements should be equipped with historical data to make it easier to analyze trends and evaluate performance. To increase participation, reports are presented with a glossary or executive summary in plain language. Regular evaluations and continuous training for village officials need to be carried out so that financial management is in accordance with standards. In addition, a focus on program efficiency and effectiveness is needed to ensure that budget allocations provide optimal benefits, especially in the areas of development and health, in order to support sustainable development.]]>
<![CDATA[Implementasi Sistem Informasi Akuntansi Kas Pada KPRI Karya Praja Bakorwil Madiun ]]>
<![CDATA[Ningrum, Eni Seta]]>;
<![CDATA[Umarella, Barus]]>
<![CDATA[ Jurnal Ekualisasi Vol. 6 No. 2 (2025): July 2025 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Ganesha ]]>
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DOI: 10.60023/s2dbj120
<![CDATA[Perkembangan teknologi yang pesat mendorong modernisasi sistem informasi akuntansi, khususnya dalam pencatatan penerimaan dan pengeluaran kas. Penelitian ini mengangkat keaslian topik pada penerapan sistem informasi akuntansi berbasis komputer di KPRI Karya Praja, sebuah koperasi di lingkungan Bakorwil Madiun yang baru memulai proses digitalisasi sistem akuntansi pada tahun 2024, meskipun telah berdiri sejak tahun 1981. Tujuan dari penelitian ini adalah merancang dan mengimplementasikan sistem informasi akuntansi terintegrasi yang dapat meningkatkan efisiensi dan akurasi pelaporan keuangan. Metode yang digunakan adalah pendekatan kualitatif dengan teknik pengumpulan data melalui wawancara dan dokumentasi dari pengurus koperasi. Hasil empiris menunjukkan bahwa pemanfaatan Microsoft Excel memungkinkan otomatisasi proses mulai dari penerbitan bukti transaksi, pencatatan jurnal, hingga pembentukan buku besar. Seluruh proses tersebut saling terhubung, sehingga penyusunan laporan bulanan menjadi lebih cepat dan mencakup saldo awal, debit, kredit, serta saldo akhir. Implikasi dari implementasi ini adalah meningkatnya efisiensi pencatatan, kecepatan pelaporan, serta keamanan dan keandalan data keuangan koperasi. Inovasi ini memberikan solusi praktis bagi koperasi skala kecil dalam melakukan transformasi digital yang terjangkau.]]>
