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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN JURNAL BERKALA ILMIAH EFISIENSI ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat Journal of Governance, Taxation, and Auditing Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis
Dhullo Afandi
Universitas Sam Ratulangi Manado
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : Riset Akuntansi dan Portofolio Investasi

 1 
Evaluasi pertanggungjawaban Anggaran Pendapatan dan Belanja Desa (APBDes) di Desa Patokaan Kecamatan Talawaan Ponto, Endang Sri Ayu; Tinangon, Jantje J.; Afandi, Dhullo
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.184

Abstract

Regional autonomy is a fundamental right, authority, and obligation of an autonomous region. It entails the ability to regulate and manage government affairs and the interests of local communities in accordance with statutory regulations. The central government has implemented regional autonomy to empower regional governments to manage their own affairs without interference. This research aims to determine whether the Village Revenue and Expenditure Budget (APBDes) in Patokaan Village is in compliance with Law Number 20 of 2018. The data analysis method used is qualitative research with a descriptive approach. The research results clearly show that the accountability of the Village Revenue and Expenditure Budget (APBDes) in Patokaan Village is in line with the regulations set out in Home Affairs Government Number 20 of 2018 concerning Village Financial Management. Specifically, the village government has submitted an accountability report in a timely and transparent manner to the Village Consultative Body (BPD) and the community through an information board on the design and realization of the 2023 Village Revenue and Expenditure Budget.
Evaluasi perlakuan akuntansi di badan pengelolaan keuangan dan pendapatan daerah Kota Tomohon Jocom, Agnes Michelle; Budiarso, Novi Swandari; Afandi, Dhullo
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.236

Abstract

Government Regulation Number 71 of 2010 sets out the government accounting standards that must be applied in preparing and presenting government financial reports. This study will evaluate the suitability of the accounting treatment related to the presentation and disclosure of financial statements based on government accounting standards in Government Regulation Number 71 of 2010 at the Tomohon City Regional Revenue and Financial Management Agency. This study employs a descriptive qualitative approach, utilising both interview and documentation data collection techniques. The findings indicate that the majority of financial statements presented and disclosed have been prepared in accordance with Government Regulation Number 71 of 2024. However, there are still discrepancies in the disclosure of balance sheet details.
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.
Analisis sistem pengendalian internal pemerintah atas pengelolaan barang milik daerah pada Badan Perencanaan Penelitian dan Pengembangan Daerah Kabupaten Halmahera Barat Lessa, Yulia; Rundengan, Fanda D. P.; Afandi, Dhullo
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.277

Abstract

This study aims to determine the internal control system over the management of regional property at the Regional Research and Development Planning Agency West Halmahera Regency with SPIP Number 60 of 2008. Type of research type of research used is qualitative with a descriptive approach. Research results regarding the Government Internal Control System for the Management of Regional Property Regional Property Management at the Regional Research and Development Planning Agency of West Halmahera Regency West Halmahera shows the elements of the control environment, risk assessment, information and communication, and monitoring have been carried out in accordance with PP Number 60 of 2008, while the element of control activities is not yet appropriate. This is This is because physical control over assets regarding security has not been well implemented.
Evaluasi penerapan pajak penghasilan atas bisnis sewa ruangan pada kantor pengelola Star Square Manado Mokodompit, Jelita Astrid; Afandi, Dhullo; Weku, Priscillia
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.282

Abstract

Tax is a fundamental element of a country's financial system and plays a crucial role in the economy. Income Tax Article 4 Paragraph 2 is a significant tax for business activities, especially in the room rental business. Imposing income tax on the room rental business poses challenges, primarily in understanding and interpreting the applicable tax regulations to fulfil obligations and comply with taxation rules. This study evaluates the application of tax on the Room Rental Service Business at the Star Square Manado Management Office using a descriptive qualitative method. The results show that Star Square Manado has implemented tax regulations in accordance with applicable government regulations and has recorded accounting for every transaction that occurs.
Evaluasi Penatausahaan Barang Milik Daerah pada Badan Pengelolaan Keuangan dan Pendapatan Daerah Kabupaten Minahasa Tenggara Koyong, Bella Elisabeth; Afandi, Dhullo; Datu, Christian
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.343

Abstract

The administration of regional property is an essential component of regional asset management, ensuring that government-owned assets are utilized efficiently to support public programs and services. Key elements of this administration include bookkeeping, inventory, and reporting, all of which must adhere to applicable laws and regulations. This study aims to evaluate the implementation of regional property administration based on the Regulation of the Minister of Home Affairs No. 47 of 2021 at the Financial Management and Regional Revenue Agency of Southeast Minahasa Regency. Using a qualitative descriptive approach, data were collected through interviews and document analysis. The findings reveal that the agency has generally complied with the regulatory requirements, particularly in the areas of accurate bookkeeping, systematic inventory control, and timely reporting. However, challenges remain in optimizing data input and system infrastructure. This research highlights the need for continuous system improvements and capacity building to enhance the accountability and transparency of regional asset management.
Analisis perencanaan, penggunaan dan penatausahaan aset tetap pada Dinas Perindustrian dan Perdagangan Provinsi Sulawesi Utara Kastilong, Verentio Gregorius; Afandi, Dhullo; Latjandu, Lady Diana
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.378

Abstract

Fixed assets represent a crucial component of public sector resource management because they support the operational activities of government agencies in carrying out their duties and functions. This study analyzes the planning, utilization, and administration of fixed assets at the Department of Industry and Trade of North Sulawesi Province and evaluates their compliance with the applicable regulations. Using a qualitative descriptive approach through interviews and document analysis, the research assesses the implementation of fixed asset management practices. The findings show that the planning and utilization of fixed assets have been carried out in line with Minister of Home Affairs Regulation (Permendagri) No. 19 of 2016 as amended by Permendagri No. 7 of 2024. In addition, the administration of fixed assets—including recording, inventory, and reporting—conforms to Permendagri No. 47 of 2021. These results indicate that systematic planning, proper utilization, and accurate administration of fixed assets can enhance transparency, accountability, and efficiency in local government financial management.
Evaluasi penganggaran, pengalokasian, penyaluran, penatausahaan, pertanggungjawaban dan pelaporan dana desa pada Desa Pineleng Satu Timur dan Pineleng Dua Indah Zeke, Aurora Christi; Afandi, Dhullo; Pinatik, Sherly
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.92

Abstract

The village fund can create development and empower villages toward a fair, prosperous, and prosperous society. This study aims to evaluate the processes of Budgeting, Allocation, Distribution, Administration, Accountability, and Reporting of Village Funds in the villages of Pineleng Satu Timur and Pineleng Dua Indah to determine whether they are adequate or not by examining their compliance with prevailing regulations and the theory of the Government's Internal Control System. The method used in this research is a qualitative descriptive method. The results show that the processes of Budgeting, Allocation, Distribution, Accountability, and Reporting of Village Funds in Pineleng Satu Timur and Pineleng Dua Indah villages are in accordance with the prevailing regulation, namely PMK Number 201/PMK.07/2022 concerning the Internal Control System. However, the administration process of the village funds in these villages cannot yet be considered compliant with the prevailing regulations. The budgeting to reporting processes of the village funds in both villages can be deemed adequate, considering the presence of elements of the Internal Control System in each stage from budgeting to reporting of the village funds.
Co-Authors Agus T. Poputra Anesia Jelita Ponto, Anesia Jelita Azis, Junianty B Abd Datu, Christian V. David P. E. Saerang David P.E Saerang David P.E. Saerang Ester Oruw, Ester Evran Lexy Tambuwun Fitri Rahmadani, Fitri Harijanto Sabijono Hendrik Manossoh, Hendrik Herman Karamoy Inggriani Elim Janjte Tinangon, Janjte Jantje J. Tinangon Jayanti Gagola, Jayanti Jenny Morasa Jesella Lourina Makaluas, Jesella Lourina Jocom, Agnes Michelle Johannis, Lady M. Jullie J Sondakh Kalalo , Meily Y. B. Kalalo, Angraini Puspita Kapojos, Peter Marshall KASIAHENG, Wisnur Rianti Kastilong, Verentio Gregorius Khoirunnisaa, Ummu Almaas Kiay Demak, Indah Namira Kojo, Oliviana Koyong, Bella Elisabeth Latif, Risna Latjandu, Lady Diana Lessa, Yulia Lifia Teesen, Lifia Limonu, Abdul Aziz Linda Lambey, Linda Lintje Kalangi Lombok, Donfridel Grafland Lucas, Kanaya Zefanya Laeticia Rachel Lumentut, Levana Majampoh, Ester Lita Juniani Mamontoh, Dewi Larasati Manikome, Elis Felisya Manosso, Hendrik Mawuntu, Nikita Srisilia Mokodompit, Jelita Astrid Novi Swandari Budiarso Pabunna, Adriana N. Pakaja, Ridhwan Muhammad Isma’il Pamasi, Mira Sakke Pangkong, Claudya Monica Poluan, Lungchin Ponto, Endang Sri Ayu Prijantoro, Agatha Priti Dwiningtyas Priska C. Homenta, Priska C. Ria Valentina Pajouw Rimbing, Sheron H. R. Rundengan, Fanda D. P. Saleh, Fadly Febrianto Sarapi, Lidya Angrini Sherly Pinatik Sifrid S. Pangemanan Sihadi, Imaniar Dwiputri Simanjuntak, Lucyana Aprillya Singon, Englina Elizabeth Soeradi, Dewi Shinta Sondakh, Fivany Gebby Hary SONDAKH, Jullie Jeanette Sondakh, Patrick Richard Steven J. Tangkuman Tambarici, Anita Carolina Tamigau, Marilin I. Taminggu, Grace Noviyanti Tinangon, Jantje J Tondo, Marcelino Umboh, Wanda Regina Utiarahman, Novlicia Putri Ventje Ilat Wawointana, Willliam Juan Weku, Priscillia Winata, Isep Kurnia Wulan D. Kindangen, Wulan D. Yuvita M. F Goni, Yuvita M. F Zeke, Aurora Christi