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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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PROSEDUR PENGADAAN BARANG DAN JASA DI DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU DAERAH PROVINSI SULAWESI UTARA Sarapi, Lidya Angrini; Saerang, David P.E.; Afandi, Dhullo
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 3 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.3.30684.2020

Abstract

Procurement of goods and services that are not healthy has an impact on the losses to be borne by the community, including the low quality of services received from the government. This study aims to analyze and test the suitability of the procedures for the procurement of goods and services in the Investment and One Stop Integrated Service of North Sulawesi with Presidential Regulation Number 16 of 2018 concerning Procurement of Government Goods / Services and Government Regulation Number 60 of 2008 Government Internal Control System (GICS). The analytical method used in this study is a descriptive method that starts with collecting data to be analyzed then a conclusion is drawn and the type of research used is descriptive qualitative. The results of the study obtained that the Procedure for Procurement of Goods and Services in the Investment and One Stop Integrated Service of North Sulawesi adjusted to Government Regulation Number 16 of 2018 and Government Regulation Number 60 of 2008 has been carried out well.
ANALISIS PROSES PENATAUSAHAAN BELANJA PADA PEMERINTAH DESA ONGKAW TIGA KECAMATAN SINONSAYANG MINAHASA SELATAN BERDASARKAN PERMENDAGRI NOMOR 113 TAHUN 2014 Pakaja, Ridhwan Muhammad Isma’il; Tinangon, Jantje J.; Afandi, Dhullo
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 3 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.3.30203.2020

Abstract

Good village financial management is an important aspect in the success of village development and community welfare. Moreover, each year the funds allocated to each village have increased. Good village financial management is management that is in accordance with guidelines set by the government, which is contained in Permendagri Number 113 of 2014 concerning Village Financial Management. The purpose of this study is to analyze the adequacy of village financial management, especially in the process of expenditure administration organized by the Ongkaw Tiga Village Government. In this study, the type of data used is qualitative data, while for data sources using primary data, and the analytical method used is descriptive analysis method. Based on the results of the study, it was concluded that in the preparation of the RAB, filing employee expenditure, filing SPP on goods and services spending, filing SPP capital expenditure almost everything done by the Ongkaw Tiga village government can be said to be not complied with. After the evaluation, the factors that influence the non-compliance of the village government in carrying out the procedures for submitting village expenditures are the lack of knowledge and understanding of the village apparatus from the Village Head to the Implementing Officer on the rules imposed so that there are many errors in the preparation or preparation of these documents. 
ANALISIS SISTEM DAN PROSEDUR PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN DI BADAN PENGELOLAAN PAJAK DAN RETRIBUSI DAERAH KOTA BITUNG Lombok, Donfridel Grafland; Manosso, Hendrik; Afandi, Dhullo
Jurnal Berkala Ilmiah Efisiensi Vol 20, No 03 (2020)
Publisher : Sam Ratulangi University

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

Abstract

Rural and Urban Land and Building Taxes is a taxes on land and / or buildings owned, controlled and / or utilized by individuals or entities, except  areas that are used for plantation, forestry and mining business activities. The  basis for the imposition of land an building tax is tax  object sale value. This study aims to analyze the adequacy of the system and procedure for receiving land and building tax in the city of bitung. The method used in the research is qualitative. The results of the research  of the System and data collection are in accordance with the current Regulation,wile the payment is not yet appropriate, the internal control analysis system is in compliance. The conclusion of this receart is the system and procedure of registration and data colletion in accordance with the applicable regulation and the payment is not appropriate. BPPRD writers advices things that have ben carried out according to the rules in maintain and implanment a playment system where payment is indicated.
ANALISIS SISTEM PENGENDALIAN INTERN PROSEDUR UANG PERSEDIAAN (UP) DI KOMISI PEMILIHAN UMUM PROVINSI SULAWESI UTARA Azis, Junianty B Abd; Saerang, David P. E.; Afandi, Dhullo
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 (287.11 KB) | DOI: 10.35794/emba.v9i3.35081

Abstract

terjadinya penyalahgunaan dan penyelewengan. Penelitian ini bertujuan untuk menganalisis dan menguji kesesuaian prosedur Uang Persediaan (UP) di Komisi Pemilihan Umum Provinsi Sulawesi Utara dengan Peraturan Menteri Keuangan No.190/PMK.05/2012 tentang Tata Cara Pembayaran Dalam Rangka Pelaksanaan Anggaran Pendapatan dan Belanja Negara dan Peraturan Pemerintah Nomor 60 Tahun 2008 tentang Sistem Pengendalian Intern Pemerintah (SPIP). Metode analisis yang digunakan dalam penelitian ini yaitu metode deskriptif yang dimulai dengan pengumpulan data yang akan dianalisis kemudian ditarik sebuah kesimpulan dan jenis penelitian yang digunakan adalah kualitatif deskriptif. Hasil penelitian yang diperoleh bahwa Prosedur Uang Persediaan (UP) di Komisi Pemilihan Umum Provinsi Sulawesi Utara disesuaikan dengan Peraturan Menteri Keuangan No.190/PMK.05/2012 dan Peraturan Pemerintah Nomor 60 Tahun 2008 telah dilakukan dengan baik.Kata Kunci: analisis, pengendalian intern, prosedur
EVALUASI PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL PADA BADAN KEUANGAN DAN ASET DAERAH (BKAD) KOTA MANADO Wawointana, Willliam Juan; Saerang, David P.E; Afandi, Dhullo
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 (220.756 KB) | DOI: 10.35794/emba.v9i3.35055

Abstract

Meningkatnya permintaan terhadap penyelenggaraan pemerintahan yang baik (good government governance), telah mendorong pemerintah pusat dan pemerintah daerah untuk menerapkan akuntabilitas publik. standar akuntansi pemerintahan berbasis akrual adalah standar akuntansi pemerintahan yang mengakui pendapatan, beban, asset, utang dan ekuitas dalam pelaporan financial berbasis akrual serta mengakui pendapatan, belanja dan pembiayaan dalam pelaporan pelaksanaan anggaran basis yang ditetapkan dalam APBD. Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif. Objek penelitian ini adalah Badan Keuangan dan Aset Daerah (BKAD) Kota Manado. Tujuan penelitian ini adalah Untuk mengetahui penerapan Standar Akuntansi Pemerintahan berbasis akrual pada BKAD Kota Manado telah sesuai dengan konsep akrual basis. Hasil penelitian yang diperoleh yaitu pengakuan pendapatan dan beban telah sesuai dengan SAP Berbasis Akrual berdasarkan dokumen – dokumen yang ada, pelaporan pendapatan dan beban dilaporkan dalam laporan realisasi anggaran dan laporan operasional dan telah sesuai dengan SAP Berbasis Akrual, dan pengungkapan pendapatan dan beban Penjelasan sebab-sebab tidak tercapainya target penerimaan pendapatan daerah, dan informasi lainnya yang perlu diungkapkan. Dan untuk beban, hal-hal yang perlu diungkapkan yaitu Pengeluaran beban tahun berkenaan, Pengakuan beban tahun berkenaan setelah tanggal berakhirnya periode akuntansi/tahun anggaran sebagai penjelasan perbedaan antara pengakuan belanja, Penjelasan pengaruh perubahan kebijakan, Informasi lainnya yang dianggap perlu. Kata Kunci: SAP berbasis akrual, pengakuan, pengungkapan, pendapatan, beban
EVALUASI PERLAKUAN AKUNTANSI ASET TETAP PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN SUPIORI PAPUA Rimbing, Sheron H. R.; Tinangon, Jantje J.; Afandi, Dhullo
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 | DOI: 10.35794/emba.v9i3.35950

Abstract

Aset tetap merupakan aset berwujud yang memiliki manfaat lebih dari dua belas bulan untuk digunakan dalam kegiatan pemerintah atau dimanfaatkan oleh masyarakat umum. Penelitian ini digunakan untuk mengetahui ketidaksesuaian perlakuan akuntansi aset tetap Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Supiori Papua dengan Peraturan Pemerintah No. 71 Tahun 2010. Sumber data yang digunakan dalam penelitian ini adalah data primer. Metode analisis yang digunakan dalam penelitian ini adalah metode deskriptif. Hasil penelitian menunjukkan bahwa perlakuan akuntansi pada Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Supiori Papua telah sesuai dengan Peraturan Pemerintah No. 71 Tahun 2010..Kata Kunci: Aset tetap pemerintahan, perlakuan akuntansi, pemerintahan
ANALISIS SISTEM PERENCANAAN DAN PENGADAAN ASET TETAP PADA PENGADILAN NEGERI AMURANG Tamigau, Marilin I.; Tinangon, Jantje J.; Afandi, Dhullo
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.2.36244.2021

Abstract

The process of procuring goods/services must have procurement guidelines or principles in accordance with the provisions, namely efficient, effective, transparent, open, competitive, fair or non-discriminatory and accountable. The research objective was to analyze whether the planning and procurement of fixed assets at the Amurang District Court were in accordance with the prevailing regulations. The method used in this research is qualitative with a descriptive approach. The results showed that fixed asset planning at the Amurang District Court was carried out based on the applicable regulations and was in accordance with the Minister of Finance Regulation number 150/PMK.06/2014 and the procurement of fixed assets at the Amurang District Court is carried out based on the applicable regulations and is in accordance with Presidential Regulation Number 16 of 2018 concerning Government Procurement of Goods/Services. Reviewed using the COSO (The Commite Of Sponsoring Organitation Of Treadway Commission) analysis tool, the results of research for the planning and procurement of fixed assets within the Amurang District Court are adequate, however, in the risk assessment, there is a problem of lack of understanding from employees and providers of fixed assets.
PENGARUH PENGALAMAN KERJA, KOMPETENSI, DAN INDEPENDENSI TERHADAP KUALITAS AUDIT PADA INSPEKTORAT KOTA GORONTALO Limonu, Abdul Aziz; Kalangi, Lintje; Afandi, Dhullo
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 4 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.4.37501.2021

Abstract

This study aims to determine the effect of: (1) Work Experience on Audit Quality at the Gorontalo City Inspectorate, (2) Competence on Audit Quality at the Gorontalo City Inspectorate, (3) Independence on Audit Quality at the Gorontalo City Inspectorate, (4) Work Experience , Competence, and Independence on Audit Quality simultaneously. This research was conducted at the Gorontalo City Inspectorate. The population used in this study is internal auditors at the Gorontalo City Inspectorate, with the sampling technique using the census method. Data collection techniques were carried out using a questionnaire. Test the quality of the data using validity and reliability tests. Classical assumption test using normality test, multicollinearity test, and heteroscedasticity test. The data analysis technique used multiple linear regression analysis. The results showed that work experience partially had a significant positive effect on audit quality, competence partially had a significant positive effect on audit quality, and independence partially had a significant positive effect audit quality. Work experience, competence, and independence simultaneously have a positive and significant effect on audit quality.
EVALUASI PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN NOMOR 72 PADA PT. BUMI SELARAS ASRI MANADO Taminggu, Grace Noviyanti; Kalangi, Lintje; Afandi, Dhullo
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 4 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.4.37178.2021

Abstract

All companies, whether engaged in trading, services and the real estate industry, must recognize, measure, present and disclose their income in accordance with applicable accounting standards, namely based on Financial Accounting Standards72, so that the information presented in the financial statements is evident and accurate. This research aims to evaluate the implementation of Financial Accounting Standards72 accounting treatment at PT. Bumi Selaras Asri Manado. This type of research is descriptive qualitative research with the aim of describing in writing the data from interviews and documentation. The results obtained indicate that PT. Bumi Selaras Asri Manado in the application of the recognition, measurement, and presentation of its income is in accordance with Financial Accounting Standards Number 72, but in its disclosure it is not fully in accordance with Financial Accounting Standards 72 because the company in its financial statements and notes to financial statements only discloses part of the quantitative information and does not disclose qualitative information. So that there is some information that is not disclosed in the financial statements, such as the separation of revenue based on category that describes how the amount, timing, and uncertainty and cash flows determined by economic factors, and information regarding performance obligations, including information about when the company will recognize sales and information about when payments are due.
Pengaruh Rasio Likuiditas Dan Solvabilitas Terhadap Profitabilitas Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di BEI Prijantoro, Agatha Priti Dwiningtyas; Karamoy, Herman; Afandi, Dhullo
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

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

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh rasio likuiditas dan solvabilitas terhadap profitabilitas pada perusahaan sektor industri barang konsumsi yang terdaftar di BEI. Variabel yang digunakan dalam penelitian ini adalah rasio likuiditas dan solvabilitas sebagai variabel independen dan profitabilitas sebagai variabel dependen. Likuiditas diproksikan oleh Current Ratio (X1), rasio solvabilitas diproksikan oleh Debt To Equity Ratio (X2), dan profitabilitas diproksikan oleh Return On Equity (Y). Jenis penelitian yang digunakan adalah penelitian kuantitatif. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Dalam melakukan analisis data, peneliti menggunakan aplikasi pengolah data statistik, yaitu IBM SPSS versi 25. Hasil penelitian menunjukkan bahwa likuiditas (current ratio) secara parsial berpengaruh negatif dan tidak berpengaruh signifikan terhadap profitabilitas. Solvabilitas (debt to equity) secara parsial berpengaruh signifikan dengan arah positif terhadap profitabilitas. Secara simultan likuiditas (current ratio) dan solvabilitas (debt to equity ratio) berpengaruh terhadap profitabilitas (return on equity).
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 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