Article Per Year (5 Year)
p-Index From 2021 - 2026
1.116
P-Index
This Author published in this journals
All Journal JURNAL RISET AKUNTANSI DAN AUDITING Formosa Journal of Applied Sciences (FJAS) Riset Akuntansi dan Portofolio Investasi Riset Akuntansi dan Manajemen Pragmatis
Sardjono, Olivia Y. M.
Unknown Affiliation
Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
POTENSI PAJAK HOTEL DI KOTA GORONTALO Sardjono, Olivia Y. M.; Ilat, Ventje; Warongan, Jessy D. L.
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i1.32018

Abstract

Optimization of PAD resources needs to be done to improve the ability of the region to support the implementation of regional autonomy. Hotel Tax is a tax that has the potential to develop the tourism sector in Gorontalo City. The problem in this study is that the largest source of Gorontalo city revenue from 2015-2019 still comes from the Balance Fund post which shows the level of dependency on central funds is still high. For this reason, the writer is interested in researching about the "Potential of Hotel Taxes in Gorontalo City". The purpose of this study was to determine the potential, effectiveness and potential trends of hotel tax revenues in the city of Gorontalo. This research uses a quantitative descriptive approach. The data used in this study are time series data obtained from the Gorontalo City Finance Agency and Gorontalo City Central Statistics Agency and Gorontalo Province Central Statistics Agency. Data collection method used is the documentation method with the analysis of the calculation of the potential, effectiveness and trends of hotel taxes in Gorontalo City. The type of data used are primary data and secondary data in the form of time series data from 2015-2019 (5 years). The results showed that during the period of 2015 to 2019, the target and realization of hotel tax revenues had never exceeded the potential of hotel tax revenues. There is even a difference of Rp.27,837,716,932.00 between the hotel tax revenue target set by the Gorontalo City Government and the calculation of the potential for hotel tax revenue in Gorontalo City. The effectiveness of hotel tax in Gorontalo City during the 2015-2019 period is included in the effective category. The trend equation shows that for the following years the potential for hotel tax revenues tends to increase normally. Conversely, the trend equation shows that for the following years the potential for hotel tax revenues tends to decrease in the state of the Covid-19 pandemic. Whereas if the Covid-19 vaccine was discovered in January 2021, the calculation of the estimated potential gave a sharply decreasing result in 2020 and returned to normal in 2021 until 2024.
Penerapan akuntabilitas dan transparansi pada pengelolaan dana bantuan operasional satuan pendidikan di SMP Spektrum Manado Piri, Christian; Budiarso, Novi Swandari; Sardjono, Olivia Y. M.
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.359

Abstract

This study aims to examine the implementation of accountability and transparency in managing the Operational School Assistance Fund (BOSP) at SMP Spektrum Manado. A qualitative approach with a case study design was employed, and data were collected through in-depth interviews with key informants, including the school principal, treasurer, and ARKAS operator. The findings indicate that the school has managed BOSP funds administratively in accordance with existing regulations, particularly in planning, reporting, and regulatory compliance. However, public participation in the formation of the BOSP Team and the dissemination of financial reports to the community has not been fully realized. Information regarding fund utilization remains confined within the internal system and is not openly shared through publicly accessible channels. Consequently, although formal accountability has been maintained, transparency to the public requires further improvement, particularly in terms of accessibility, clarity, and openness of information.
Analysis of Administration of Regional Property Based on Minister of Home Affairs Regulation No. 47 of 2021 at the North Sulawesi Province Industry And Trade Service Takasenseran, Angelina Aurelia; Morasa, Jenny; Sardjono, Olivia Y. M.
Formosa Journal of Applied Sciences Vol. 3 No. 9 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i9.11349

Abstract

The purpose of this study is to find out the Administration of Regional Property Based on Administration No. 47 of 2021 at the North Sulawesi Provincial Departement of Industry and Trade. The data analysis method used is descriptive qualitative research, namely with a descriptive approach. The result of the study show that the implementation of the administration of Regional Property (BMD) at the North Sulawesi Provinscial Departement of Industry and Trade has shown efforts to comply with the Regulation of the Minister of Home Affairs Number 47 of 2021. In the aspect of bookkeeping and invetory, the Provincial Disperindag. North Sulawesi has implemented procedures in accordance with regulations, including the use of the e-BMD application to improve the accuracy and efficiency of data management.
Analisis sistem informasi akuntansi dalam menunjang pengelolaan persediaan obat pada rumah sakit umum pusat Prof. Dr. R. D. Kandou Wuwungan, Christian Elkana; Gamaliel, Hendrik; Sardjono, Olivia Y. M.
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.409

Abstract

This study examines how the accounting information system (AIS) supports drug inventory management at Prof. Dr. R. D. Kandou General Hospital, a type-A referral hospital in North Sulawesi. Effective inventory management is essential to ensure the timely availability of medications and minimize stockouts in clinical services. Using a qualitative case study approach, data were collected through in-depth interviews, observations, and documentation from the pharmacy unit, procurement division, and finance department. The findings show that the AIS—integrated through SIMAN and SAKTI—facilitates procurement, recording, stock monitoring, and reporting processes. The system improves accuracy in tracking inventory movements and supports managerial decision-making. However, challenges remain, particularly the limited integration between units and the continued reliance on manual documentation before digital input, which reduces efficiency and increases the risk of errors. Strengthening system integration and enhancing user training are required to optimize the AIS’s role in supporting inventory control and operational efficiency.
Sinyal informasi keuangan dalam konteks kesulitan keuangan Wonok, Shalomega Giacinta Chiensi; Sardjono, Olivia Y. M.
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.401

Abstract

This study examines the role of financial information signals in explaining financial distress among property and real estate companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Drawing on signalling theory, this research investigates whether profitability, liquidity, and leverage convey meaningful signals regarding a firm’s financial condition. Financial distress is measured using the revised Altman Z’’-Score and classified into safe, grey, and distress categories. Using a quantitative approach with multinomial logistic regression on 128 firm-year observations, the findings reveal that liquidity and leverage significantly influence financial distress, while profitability does not exhibit a significant effect. These results indicate that solvency and capital structure provide stronger distress signals than accounting profitability in asset-intensive industries. This study contributes to the financial distress literature by highlighting the asymmetric signalling power of financial ratios in the property and real estate sector.
Co-Authors Hendrik Gamaliel Jenny Morasa Jessy D. L. Warongan, Jessy D. L. Novi Swandari Budiarso Piri, Christian Sonny Pangerapan, Sonny Takasenseran, Angelina Aurelia TENDEAN, Geneva Z. O. Ventje Ilat Wonok, Shalomega Giacinta Chiensi Wuwungan, Christian Elkana