Article Per Year (5 Year)
p-Index From 2021 - 2026
4.532
P-Index
This Author published in this journals
All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN JURNAL LPPM BIDANG EKOSOSBUDKUM jurnal syntax admiration Formosa Journal of Science and Technology (FJST) Formosa Journal of Applied Sciences (FJAS) Journal of Governance, Taxation, and Auditing Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis
Kapojos, Peter Marshall
Sam Ratulangi University
Aerospace Engineering Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

Published : 28 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 28 Documents
Search

 1   2   3 
Pengaruh Peran Perangkat Desa dan Kompetensi Aparat Pengelola Dana Desa Terhadap Akuntabilitas Pengelolaan Keuangan Dana Desa di Kecamatan Kawangkoan Barat Lidia M. Mawikere; Jenny Morasa; Peter Kapojos
Jurnal Syntax Admiration Vol. 3 No. 12 (2022): Jurnal Syntax Admiration
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jsa.v3i12.514

Abstract

Kepala Desa, Sekretaris Desa, Kaur Pembangunan, Kaur Umum, Kaur Pemerintahan, Kepala Dusun, Ketua RT, Badan Permusyawaratan Desa (BPD) Dan lembaga Pemberdayaan Masyarakat (LPM). Sebagai perangkat desa yang menjadi bagian dalam pengelolaan keuangan desa serta memiliki peran penting. Kompetensi yang kompeten dapat mendorong aparatur desa dalam memahami tata cara pengelolaan dana desa dengan baik. Kurangnya kompetensi aparatur desa, menyebabkan masalah pada bagian administrasi pengelolaan dana desa yang mengakibatkan terlambatnya pencairan dana desa periode berikutnya (Rismawati,2019). Kompetensi dimana seseorang menghadapi situasi dan keadaan di dalam pekerjaannya memiliki kreativitas dan kemampuan yang inovatif dalam menyelesaikan suatu masalah. Azas pengelolaan keuangan Keuangan Dana Desa yang akuntabel, partisipatif dana transparan. Penelitian ini bertujuan untuk mengetahui pengaruh peran perangkat desa dan kompetensi aparat pengeloaan dana desa terhadap akuntabilitas pengelolaan keuangan dana desa di Kecamatan Kawangkoan Barat. Penelitian ini Menggunakan metode penelitian kuantitatif regresi berganda. Dengan luaran penelitian adalah jurnal internasional. TKT Penelitian ini prinsip dasar mengenai Dana Desa yang harus dilaksanakan oleh para aparat pengelolah terkait pengelolaan keuangan dana desa yang melibatkan unsur masyarakat, disusun secara jujur, disajikan secara terbuka, capaian yang optimal dengan biaya minimal, dipertanggungjawabkan kepada masyarakat, aparat memahami siklus akuntansi, memahami tugas pokoknya, penggunaan teknologi informasi dalam bekerja, catatan untuk setiap transaksi dibuat dengan benar, dapat Menyusun laporan keuangan, dapat menyajikan laporan keuangan, kemampuan memecahkan masalah terkait pekerjaannya, kegiatan dasa desa ada tanggung jawab social untuk kepentingan masyarakat, memiliki kemampuan untuk belajar dan pekerjaan yang dihasilkan sudah berkualitas. . Secara sistematik hasil dari pengukuran pada penelitian dapat menilai kemampuan para aparat pengelola keuangan dana desa.
Analisis Realisasi Anggaran Pendapatan Dan Belanja Daerah Tahun 2019-2020 Pada Pemerintah Daerah Kabupaten Manokwari Di Masa Pandemi Covid-19 Frillia Yuliet Ihalauw; Inggriani Elim; Peter Kapojos
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol. 6 No. 2 (2023): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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

Abstract

Anggaran Pendapatan dan Belanja Daerah merupakan alat yang digunakan oleh pemerintah daerah untuk melaksanakan kebijakan yang berperan penting dalam upaya peningkatan kapasitas dan efektivitasnya. DPRD sebagaimana disyaratkan oleh Perda membahas dan menyetujui APBD yang merupakan rencana keuangan tahunan pemerintah daerah. Penelitian deskriptif dengan metodologi kualitatif merupakan jenis penelitian yang digunakan dalam penelitian ini. Dengan menelaah dokumen atau rekening keuangan untuk mengumpulkan data guna penelitian, penelitian ini bertujuan untuk mengidentifikasi berbagai keadaan dan kondisi yang ada pada suatu hal tertentu. Berdasarkan hasil penelitian pendapatan daerah di atas, terdapat tiga sub rekening pendapatan daerah yang mengalami kenaikan dan penurunan yaitu pendapatan asli daerah, pendapatan transfer, dan pendapatan daerah lain yang sah. Karena semua pengeluaran dikurangi dan terkonsentrasi pada penanganan COVID, peningkatan pengeluaran tak terduga QA 2020 cukup besar. Pandemi Covid-19 di tahun 2020 akan menyebabkan perubahan kebijakan keuangan pemerintah daerah di tahun 2020, khususnya kebijakan pengelolaan keuangan antara pusat dan daerah yang mengalami beberapa transformasi terutama dalam rangka refocusing dan realokasi yaitusentralisasi. Inilah sebabnya terdapat perbedaan analisis pendapatan dan belanja daerah tahun 2019 dan 2020. Transfer kembali ke APBD (Anggaran Pendapatan dan Belanja Daerah).
Analisis Laporan Kinerja Instansi Pemerintah (LKjIP) Berdasarkan Permenpan RB Nomor 53 Tahun 2014 pada Dinas Kebudayaan dan Pariwisata Kabupaten Toraja Utara Herlin Tangdilassu; Jenny Morasa; Peter Kapojos
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 18 No 2 (2023): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

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

Abstract

The Performance Report is an overview that explains concisely and completely about the performance achievements prepared based on the work plan stipulated in the framework of implementing the APBD (PP 6/2006). The purpose of this research is to 1) analyze and find out the performance achievements of the North Toraja Regency Culture and Tourism Office in terms of performance agreement elements based on Permenpan RB Number 53 of 2014; 2) analyze and find out the achievements of the performance report of the North Toraja Regency Culture and Tourism Office in terms of performance reporting elements based on Permenpan RB Number 53 of 2014. The type of research used is qualitative research with a descriptive approach. The results showed that the performance achievements of the North Toraja Regency Culture and Tourism Office were mostly achieved and categorized as successful. And the Government Agency Performance Report (LKjIP) of the North Toraja Regency Culture and Tourism Office has mostly been prepared in accordance with Permenpan RB Number 53 of 2014, but there are still elements in the LKjIP preparation format that are not in accordance with the regulations.
Evaluation Of The Implementation Of Government Internal Control Systems On Collection Of Rural And Urban Land And Building Taxes In Southeast Minahasa District TUMIMOMOR, Cherril Angelia; SAERANG, David Paul Elia; KAPOJOS, Peter Marshall
Journal of Governance, Taxation and Auditing Vol. 1 No. 2 (2022): Journal of Governance, Taxation and Auditing (November – February 2022)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i2.478

Abstract

The Rural and Urban Land and Building Tax is a tax on land and/or buildings that are owned, controlled, and/or utilized by individuals or entities, except for areas used for plantation, forestry and mining business activities. The government internal control system is an integral process for actions and activities carried out continuously by the leadership and all employees to provide adequate confidence in the achievement of organizational goals through effective and efficient activities, reliability of financial reporting, safeguarding state assets, and compliance with laws and regulations. The purpose of this study is to find out how the internal control system is applied to the collection of Rural and Urban Land and Building Taxes in Southeast Minahasa Regency. The research method used is descriptive qualitative. The results of the study show that the work or activities carried out are in accordance with the elements of the existing internal control system, except for the elements of control activities in the segregation of functions sub-elements which have not been carried out properly. The conclusion of this study is that for the elements of the control environment, risk assessment, information and communication and monitoring, control has been carried out in accordance with Government Regulation Number 60 of 2008 and has been implemented properly, while the elements of control activities have not been in accordance with Government Regulation Number 60 of 2008 and have not been implemented optimally.
Evaluation of the Presentation of Operational Report in the Financial Sector Work Unit at the South Minahasa Resort Police DOTULONG, Prisila M.; KALANGI, Lintje; KAPOJOS, Peter M.
Journal of Governance, Taxation and Auditing Vol. 1 No. 4 (2023): Journal of Governance, Taxation and Auditing (April - June 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i3.952

Abstract

The operational report is a report that presents information on all financial operational activities reporting equity which is reflected in operating report income, operating surplus/deficit expenses of a reporting entity whose presentation is compared to the previous period so that the preparation of operational reports, reports of changes in equity, and balance sheets have a clear relationship can be accounted for. In practice, the presentation of operational presentation reports always refers to applicable regulations and uses applications that have been prepared and proven by documents and even accountability reports. This study aims to examine the presentation of operational reports on the Financial Sector Work Unit at the South Minahasa Polres. The results of the study show that The results study show that the presentation of operational reports in the Finance Sector Work Unit at the South Minahasa Polres has been carried out/implemented properly and is in accordance with applicable regulations, namely PMK RI Number 22/PMK.05/2022, this can be seen from the results of a comparison of the presentation of operational reports carried out by the Financial Sector Work Unit at the South Minahasa Polres based on Permendagri No.77 of 2020 is appropriate and well implemented.
Analisis transparansi pengelolaan keuangan desa berdasarkan Permendagri No. 20 Tahun 2018 (Studi kasus pada Pemerintah Desa Tosoa Kecamatan Ibu Selatan Kabupaten Halmahera Barat) Tede, Reni; Budiarso, Novi Swandari; Kapojos, Peter M.
Riset Akuntansi dan Manajemen Pragmatis Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.124

Abstract

This research was conducted to determine the transparency of management village finance in Tosoa village starting from the planning stage, implementation and accountability. The purpose of this study was to find out how transparent village financial management is in Tosoa village, Ibu Selatan District, West Halmahera Regency, based on Permendagri Number 20 of 2018. The analytical method used in this thesis research is a qualitative research that is descriptive and is made based on the result of interviews with several research informants. As for the informants in this study were village officials, in this case the village head, the village secretary, as well as the village finance offier. The results of this study indicate that transparency in village financial management in Tosoa village starting from te planning, implementation and accpuntability stages has been carried out openlyan in accordance with Permendagri Number 20 of 2018.
Evaluasi penerapan Pernyataan Standar Akuntansi Pemerintah (PSAP) Nomor 02 tentang Laporan Realisasi Anggaran (Studi kasus pada Kantor Dinas Kepemudaan dan Olahraga Kota Tomohon) Rindengan, Anatasia Maria Trisilia; Kapojos, Peter M.
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.190

Abstract

The Budget Realization Report (LRA) is a report that presents information on the realization of income, expenditure, transfers, surplus/deficit, financing, and remaining more/less budget financing, each of which is compared with the budget in one period. In its implementation, budget realization reports always refer to applicable regulations and use applications that have been prepared and proven by documents and even accountability reports.. This study aims to find out and evaluate the application of Government Accounting Standards Statement No. 02 regarding whether or not the presentation of the budget realization report prepared by the Tomohon City Youth and Sports Service Office is in accordance with Government Regulation no. 71 of 2010 concerning Government Accounting Standards. The results of the study show that implementattion of the budget realization report (LRA) at the Tomohon City Youth and Sports Service office is in in accordance with the statement of Government Accounting Standards (PSAP) No.02 in Government Regulation Number 71 of 2010, this can be seen from the results of the comparison between the application of The Budget Realization Report ( LRA) implemented by the Tomohon City Youth and Sports Department and the implementation of The Budget Realization Report (LRA) based on the Government Accounting Standards (PSAP) statement No. 02 in Government Regulation Number 71 of 2010.
Analisis akuntabilitas dan transparansi APBDes Desa Suluan Kecamatan Tombulu Kabupaten Minahasa berdasarkan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 Mokoagouw, Reyyansi Wicen; Tinangon, Jantje J.; Kapojos, Peter M.
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.210

Abstract

The Village Budget and Revenue (APBDes) is an annual budget plan of the village government and is the basis for the management of village funds. Village governments are required to manage community funds in a transparent and accountable manner so that the government can record and report on the accounts. The purpose of this study is to determine the accountability and transparency of APBDes of Suluan Village, Tombulu District, Minahasa Regency, based on the Regulation of the Minister of Home Affairs Number 20 of 2018. The method used in this study is qualitative descriptive, which aims to collect data to analyse and describe the systems and procedures of the APBDes. The resource persons in this study are the village head, village secretary, village treasurer and head of government. The results of the study show that the management of APBDes in Suluan Village is based on the Regulation of the Minister of Interior No. 20 of 2018 and the indicators and principles of accountability, transparency and participation. Suluan Village provides good, accountable, transparent, and participatory information such as information through village deliberations and the installation of billboards that make information on village development financing in the APBDes and involve the community, community involvement in the planning process and implementation of the APBDes.
Analisis rasio keuangan untuk mengukur kinerja keuangan pada PT. Telkom Indonesia (Persero) Tbk yang terdaftar di Bursa Efek Indonesia tahun 2019- 2022 Dominggus, Ester Alfrida; Kalangi, Lintje; Kapojos, Peter M.
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.267

Abstract

The objective of this research is to ascertain the financial performance of PT Telkom Indonesia, a company listed on the Indonesian Stock Exchange. This research is qualitative and descriptive in nature, utilizing both qualitative and quantitative data. The secondary data source was used as the research basis. The research findings from 2019 to 2022 clearly indicate that the financial performance, measured using liquidity, solvency, activity and growth ratios, is poor. Conversely, financial performance measurement based on profitability ratios, such as the net profit margin ratio, demonstrates favorable outcomes, while return on equity falls short. The activity ratio, measured by receivable turnover, shows positive results, contrasting with the less favorable performance of total asset turnover.
Evaluasi penatausahaan barang milik daerah berdasarkan Permendagri Nomor 47 Tahun 2021 pada Sekretariat Dewan Perwakian Rakyat Daerah Kota Manado Lucas, Kanaya Zefanya Laeticia Rachel; Afandi, Dhullo; Kapojos, Peter M.
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.271

Abstract

Minister of Home Affairs Regulation Number 47 of 2021 is the standard basis for recording the Procedures for Implementing Bookkeeping, Inventory and Reporting of Regional Property. Minister of Home Affairs Regulation Number 47 of 2021 improves previous regulations by examining implementation and developments in the field. This ensures the successful implementation of the transition works, resolving regional property problems and achieving better administration than before.This research aims to evaluate the suitability of the administration of regional property at the Manado City Regional People's Representative Council Secretariat with the Home Affairs Government Number 47 of 2021.The research uses the descriptive analysis method to discuss the problems. The results show that the inventory procedure in the process of data collection, recording and reporting of inventory results as a whole has carried out the process in accordance with Minister of Home Affairs Regulation Number 47 of 2021. The inventory process at the Manado City Regional People's Representative Council Secretariat is hindered by the use of the SIMDA regional property application, which has not yet been implemented. This hinders the input of regional property data, as outlined in Minister of Home Affairs Regulation Number 47 of 2021.
Co-Authors David Paul Elia Saerang Dhullo Afandi Dominggus, Ester Alfrida DOTULONG, Prisila M. Einar, Einar Essau, Nadia Clarisa Frillia Yuliet Ihalauw Grace B. Nangoi Harianto Sabijono, Harianto Harijanto Sabijono Hendrik Gamaliel Hendrik Manossoh, Hendrik Herlin Tangdilassu Herman Karamoy Inggriani Elim Jantje J. Tinangon Jenny Morasa Jenny Morasa Jenny Morasa Jullie J Sondakh Katryn Natania Mega Keintjem, Given Pieter Lidia M. Mawikere Lintje Kalangi Lintje Kalangi Lombogia, Enjelina Maria Heske Lucas, Kanaya Zefanya Laeticia Rachel Madika, Julio A. C. Mananggel, Adolfine mandagi, Jaquline imelda Manuho, Jessica Jeniver Maradesa, Maya Veronicha Mokoagouw, Reyyansi Wicen Ngurawan, Yusril I. Novi Swandari Budiarso Ong, Karina Theresia Pinatik, Trianti K. A. Pontoh, Natasha Maria Angela Rindengan, Anatasia Maria Trisilia Shinta, I Dewa Ayu Siagian, Timotius Sonny Pangerapan, Sonny Sumanti, Alva Oktavianus Tede, Reni Thessa Regisof Mega Wahiji TUMIMOMOR, Cherril Angelia Winston Pontoh