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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Bios Logos JURNAL LPPM BIDANG EKOSOSBUDKUM Journal of Governance, Taxation, and Auditing
Kindangen, Wulan
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Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Economics, Econometrics & Finance Education Immunology & microbiology Medicine & Pharmacology

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EVALUASI SISTEM DAN PROSEDUR UANG PERSEDIAAN (UP) PADA DINAS SOSIAL KABUPATEN HALMAHERA UTARA PROVINSI MALUKU UTARA Paulus, Aprilia; Kindangen, Wulan
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 9, No 3 (2021): JE. Vol 9 No 3 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (277.2 KB) | DOI: 10.35794/emba.v9i3.36110

Abstract

Uang Persediaan (UP) adalah sejumlah uang tunai yang disediakan untuk belanja operasional sehari – hari dari SKPD yaitu belanja barang dan jasa, Uang Persediaan tidak bisa untuk Uang belanja modal atau belanja honorarium. Tujuan penelitian ini yaitu: 1). Untuk mengetahui kesesuaian pengendalian internal Sistem Uang Persediaan Dinas Sosial Kabupaten Halmahera Utara Provinsi Maluku Utara dengan Committee of Sponsoring Organizations of the Treadway Comission (COSO); 2). Untuk mengetahui dan menganalisis tahapan pelaksanaan sistem dan prosedur Uang Persediaan  (UP) pada Dinas Sosial Kabupaten Halmahera Utara sudah sesuai atau belum dengan Peraturan Menteri Dalam Negeri Nomor (Permendagri) 77 Tahun 2020. Hasil penelitian menunjukan bahwa Sistem Pengendalian Internal Uang Persediaan pada Dinas Sosial Kabupaten Halmahera Utara berdasarkan lima komponen pengendalian internal menurut Committee of Sponsoring Organizations of the Treadway Comission (COSO) masih terdapat satu point yang tidak sesuai, dan untuk Prosedur Uang Persediaan (UP), terdapat beberapa prosedur dan dokumen pendukung yang belum sesuai dengan Permendagri Nomor 77 Tahun 2020 Tentang Pedoman Teknis Pengelolaan Keuangan Daerah. Kata kunci: Sistem dan Prosedur, Uang Persediaan, Permendagri No.77 Tahun 2020, COSO
Efektivitas Penggunaan E-Filing Dalam Pelaporan SPT Tahunan Wajib Pajak Orang Pribadi Di Kota Manado Ponto, Rosalini Thavinia; Karamoy, Herman; kindangen, wulan
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol 5, No 2 (2022): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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Abstract

ABSTRACTTax reporting is a manifestation of state obligations and the participation of Taxpayers to directly and jointly carry out tax obligations to finance the State and national development. This study aims to obtain evidence regarding the effectiveness of the use of e-filling in reporting the Annual Tax Return of Individual Taxpayers, as well as to find out the ease, security and confidentiality of reporting using e-filing. The analytical method used in this research is descriptive quantitative analysis method, based on the validity and reliability test data to obtain information by collecting data, then compiled, and the conclusion is drawn from the data collected through the interview process and questionnaires on the object of research with theory. and previous research, and the type of research used is quantitative. The results of this study indicate that many taxpayers find it easy to report SPT with e-filing and the security and confidentiality of e-filing is very guaranteed, and the implementation of e-filing in Manado City has been going well, this can be seen from the Annual SPT report. starting from 2016-2020 with the results of calculations using the effectiveness ratio formula, namely from 100%, 73.7% of individual taxpayers have reported their SPT using e-filling from 2016-2020, which continues to increase so that it is consideredeffective. Keywords : Effectiveness, Electronic Filing, Tax Return
Analisis Laporan Arus Kas Sebagai Alat Ukur Kinerja Keuangan di Provinsi Sulawesi Utara: Analysis of Cash Flow Statements as a Financial Performance Measurement Tool in North Sulawesi Province Wagimin, Vira; Morasa, Jenny; Kindangen, Wulan
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol. 9 No. 1 (2025): Jurnal LPPM Bidang EkoSosBudKum
Publisher : Universitas Sam Ratulangi

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Abstract

Abstrak: Laporan arus kas adalah bagian dari laporan keuangan yang menyajikan informasi penerimaan dan pengeluaran kas selama periode tertentu yang diklasifikasikan berdasarkan aktivitas operasi, investasi, pendanaan dan transitoris. Penelitian ini bertujuan untuk menganalisis penggunaan laporan arus kas dalam mengukur kinerja keuangan pemerintah daerah Provinsi Sulawesi Utara. Jenis Penelitian yang digunakan dalam penelitian ini adalah penelitian kualitatif. Jenis data yang digunakan adalah data kuantitatif yang bersumber dari Badan Keuangan dan Aset Daerah (BKAD) Provinsi Sulawesi Utara. Hasil penelitian berdasarkan analisis yang telah dilakukan pada Laporan Arus Kas pemerintah daerah Provinsi Sulawesi Utara tahun 2018-2021, menunjukkan bahwa kinerja keuangan pemerintah daerah Provinsi Sulawesi Utara tahun 2018-2021 dalam keadaan cukup baik. Kata Kunci: Analisis Laporan Arus Kas, Kinerja Keuangan, Laporan Arus Kas Abstract: The cash flow report is a part of the financial report the present information on cash receipts and disbursements during a certain period which is classified based on operating, investing, financing and transitory activities. This research aims to analyze the use of cash flow reports in measuring the financial performance of the regional government of North Sulawesi Province. The type of research used in this research is qualitative research. The type of data used is quantitative data sourced from the Regional of North Sulawesi Province. The results of the research based on the analysis conducted on the Cash Flow Reports of the North Sulawesi Provincial Government for the years 2018-2021, show that the finansial performance of the North Sulawesi Provincial Government for 2018-2021 was quite good. Keywords: Cash Flow Statement Analysis, Finansial Performance, Cash Flow Statement
Analysis of the Process of Recording Accounting and Reporting of Groundwater Tax Receipts MONGDONG, Jeremia Jonathan Julio; KALANGI, Lintje; KINDANGEN, Wulan
Journal of Governance, Taxation and Auditing Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i3.570

Abstract

Groundwater Tax is a local tax imposed on the withdrawal and/or utilization of groundwater, excluded for the withdrawal and/or utilization of groundwater for basic household needs, irrigation of agriculture and smallholder fisheries, worship, and the withdrawal and/or utilization of groundwater regulated by regional regulations. This research was conducted at the Regional Revenue and Financial Management Agency of Tomohon City. The purpose of this research is to analyze the Accounting and Reporting Process of Groundwater Tax Revenue in Tomohon City based on Government Regulation Number 71 of 2010 concerning Government Accounting Standards and Minister of Home Affairs Regulation Number 77 of 2020 concerning Technical Guidelines for Regional Financial Management. The research method used is a qualitative descriptive method which aims to describe, record, analyze, and interpret the conditions that occur in the research object. The results showed that the Accounting and Reporting Process of Groundwater Tax Revenue at the Regional Revenue and Financial Management Agency of Tomohon City was in accordance with Government Regulation Number 71 of 2010 concerning Government Accounting Standards and Minister of Home Affairs Regulation Number 77 of 2020 concerning Technical Guidelines for Regional Financial Management.
Loss of Aerobic Respiration and Hydrocarbon Degradation Potential in Soils Acutely Contaminated with Used Vegetable Oil Kindangen, Wulan; Mantiri, Feky; Mambu, Susan
JURNAL BIOS LOGOS Vol. 15 No. 3 (2025): JURNAL BIOS LOGOS
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35799/jbl.v15i3.66094

Abstract

The improper disposal of waste cooking oil (WCO) presents a significant environmental issue as it can obstruct soil pores and rapidly induce anoxia. However, the genomic-scale disturbance that occurs immediately after a spill remains poorly understood. Here, we used comparative 16S rRNA metagenomics to investigate early-stage dysbiosis in tropical alluvial–regosol soils from North Sulawesi subjected to acute WCO contamination (<3 months). We observed a significant decline in alpha diversity and a fundamental restructuring of the soil microbiome, characterized by an expansion of opportunistic Proteobacteria, particularly the order Burkholderiales, displacing a diverse native flora. Importantly, predictive functional profiling using PICRUSt2 revealed a critical metabolic bottleneck: although genes associated with aromatic-compound degradation (e.g., toluene and catechol pathways) were selectively enriched, core aerobic respiration pathways were strongly suppressed, especially cytochrome c oxidase. This physiological decoupling suggests that, while indigenous “first responder” communities retain enzymatic potential to degrade pollutants, their catabolic activity is severely constrained by physical oxygen limitation. In contrast to this acute-state pattern of Proteobacterial proliferation coupled with respiratory impairment, our prior observations from chronically WCO-contaminated soils in Bitung indicate a Firmicutes-dominated endpoint consistent with a stable, fermentation-associated community under long-term oxygen limitation. Collectively, these findings highlight immediate soil aeration as a critical intervention to unlock the latent bioremediation potential of indigenous bacterial communities.
Co-Authors Herman Karamoy Jenny Morasa Lintje Kalangi Mantiri, Feky MONGDONG, Jeremia Jonathan Julio Paulus, Aprilia Ponto, Rosalini Thavinia Susan Mambu Wagimin, Vira