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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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Analisis Perhitungan, Penyetoran dan Pelaporan Pajak Penghasilan Pasal 22 Atas Pengadaan Barang Pada Dinas Pekerjaan Umum dan Penataan Ruang Daerah Provinsi Sulawesi Utara Winata, Isep Kurnia; Tinangon, Jantje J; 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

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Abstract

Instansi Pemerintah wajib memotong atau memungut, menyetor dan melaporkan  Pajak Penghasilan Pasal 22 yang terutang sehubungan dengan belanja barang. Tujuan dari penelitian ini adalah untuk mengetahui apakah Perhitungan, Penyetoran dan Pelaporan Pajak Penghasilan Pasal 22 di Dinas Pekerjaan Umum dan Penataan Ruang Daerah Provinsi Sulawesi Utara telah sesuai dengan Peraturan Menteri Keuangan Nomor 231/PMK.03/2019. Jenis penelitian yang digunakan adalah kualitatif dengan metode analisis deskriptif. Hasil dari penelitian ini menunjukan bahwa penyetoran PPh Pasal 22 tidak terlambat dan sesuai dengan peraturan perpajakan yang berlaku, akan tetapi dalam perhitungan belum mengikuti peraturan yang berlaku karena masih adanya kekeliruan dalam menghitung dan memungut PPh Pasal 22 atas pengadaan barang. Pelaporan SPT Masa PPh Pasal 22 juga belum mengikuti peraturan yang berlaku, karena tidak dilaporkan oleh pihak instansi pemerintah. Dari hasil tersebut sebaiknya Dinas Pekerjaan umum dan Penataan Ruang Daerah Provinsi Sulawesi Utara melaksanakan kewajiban perpajakanya dengan mengikuti setiap peraturan perpajakan yang berlaku agar tidak dikenakan sanksi administrasi perpajakan.
EVALUASI SISTEM PENGENDALIAN INTERNAL KAS DI PT. BUMI SELARAS ASRI (GOLDEN SPRING dan MEETING POINT) MANADO Poluan, Lungchin; Morasa, Jenny; Afandi, Dhullo
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol 5, No 1 (2021): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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Abstract

Abstrak: Kas merupakan aktiva lancar perusahaan yang bersifat paling likuid. Aktivitas perusahaan sering kali menggunakan kas untuk melakukan transaksi, sehingga diperlukan system pengendalian kas untuk melindungi dari risiko kehilangan, pencurian, kecurangan, dan salah saji. Penelitian ini bertujuan untuk mengevaluasi sistem pengendalian internal kas di PT. Bumi Selaras Asri (Golden Spring dan Meeting Point) Manado. Jenis penelitian yang digunakan bersifat deskriptif kualitatif dan menggunakan metode analisis data berdasarkan komponen pengendalian internal COSO (Committee of Sponsoring Organization’s of the Treadway Commission). Berdasarkan hasil penelitian, PT. Bumi Selaras Asri (Golden Spring dan Meeting Point Manado) telah melaksanakan sistem pengendalian internal dengan baik, akan tetapi pada pemisahan fungsi, tugas, dan tanggung jawab untuk fungsi kas masih belum terlaksana dengan baik karena masih ada perangkapan tugas dan pencatatan terkait penerimaan kas dan pengeluaran kas sehingga ada yang belum sesuai dengan prinsip akuntansi yang berlaku. Sehingga PT. Bumi Selaras Asri (Golden Spring dan Meeting Point) Manado perlu menambah karyawan dan mengikuti pencatatan akuntansi sesuai prinsip akuntansi yang berlaku khususnya pada penerimaan dan pengeluaran kas, agar sistem pengendalian internal di perusahaan dapat berjalan lebih baik.Kata Kunci: Sistem Pengendalian Internal, Penerimaan Kas, Pengeluaran KasAbstract: Cash is the most liquid-based fluid activity of the company. Corporate activities often use cash to make transactions, so cash control system are needed to protect against the risk of loss, theft, fraud, and misstatements. The study was to evaluate PT. Bumi Selaras Asri (Golden Spring and Meeting Point) Manado internal cash control systems. The type of research used is qualitative descriptive and used data analysis methods based on the concept of internal control COSO (Committee of Sponsoring Organization’s of the Treadway Commission). Based on research results, PT. Bumi Selaras Asri (Golden Spring and Meeting Point) Manado has implemented the internal cash control system quite well. However, the separation of functions, duties, and responsibilities in the cash function has not been implemented properly because there are still double duties and the recording of cash receipts and cash disbursements is not in accordance with applicable accounting principles. So that PT. Bumi Selaras Asri (Golden Spring and Meeting Point) Manado needs to add employees and change the cash related recording system so that the company’s internal control system can run better.Keywords: Internal Control System, cash receipts, cash disbursements
Analisis Penyajian dan Pengungkapan Laporan Keuangan Pada Badan Usaha Milik Desa di Desa Pasir Putih Kecamatan Pamona Selatan Kabupaten Poso Sondakh, Fivany Gebby Hary; Afandi, Dhullo; Tangkuman, Steven J.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 19 No 01 (2024): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v19i01.56554

Abstract

BUMDes are required to prepare financial statements that are accountable, transparent, and comprehensible, as these statements will be answerable to diverse stakeholders, including the government. SAK ETAP is designed and implemented for the majority of small and medium-sized enterprises in Indonesia. It is suitable for BUMDes because they utilize government and community funds as their business capital, necessitating accountability reports that adhere to relevant accounting standards to satisfy various stakeholders. The study aims to examine how BUMDes Pasir Putih presents and discloses its financial statements according to SAK ETAP. The research methodology employed is descriptive qualitative. Findings indicate that BUMDes Pasir Putih's financial statements, which include only balance sheets and income statements, do not fully adhere to SAK ETAP requirements. There are shortcomings in the proper implementation of SAK ETAP guidelines in the financial statement presentation at BUMDes Pasir Putih
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.
Analisis Penerapan Pernyataan Standar Akuntansi Pemerintahan 05 Atas Penyajian Persediaan Dalam Laporan Keuangan Pada Kantor Badan Pusat Statistik Provinsi Sulawesi Utara Sihadi, Imaniar Dwiputri; Afandi, Dhullo; Kindangen, Wulan D.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 13 No. 01 (2025): JE. Vol. 13 No 1
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/emba.v13i01.59992

Abstract

Dalam laporan hasil pemeriksaan Badan Pemeriksa Keuangan (BPK) atas laporan keuangan pemerintah pusat tahun 2018, terdapat temuan bahwasanya pengendalian atas pengelolaan persediaan pada kementrian/lembaga belum memadai, berdampak adanya pelaksanaan stock opname serta penatausahaan dan pencatatan persediaan yang tidak sesuai ketentuan. Tujuan dari penelitian ini ialah untuk menganalisis Klasifikasi, Pengakuan, Pengukuran, dan Pengungkapan Persediaan pada BPS Provinsi Sulawesi Utara apakah sudah sesuai dengan PSAP 05. Penelitian ini dilakukan dengan menggunakan pendekatan kualitatif. Lokasi yang dipilih oleh peneliti untuk melaksanakan penelitian yaitu pada Badan Pusat Statistik Provinsi Sulawesi Utara Jl. 17 Agustus No. 7, Teling Atas, Kecamatan Wanea, Kota Manado, Sulawesi Utara. Pengakuan persediaan pada Kantor Badan Pusat Statistik Provinsi Sulawesi Utara telah sesuai dengan PSAP No. 05. Pengukuran persediaan pada Kantor Badan Pusat Statistik Provinsi Sulawesi Utara yaitu diperoleh dengan pengadaan yang dilakukan dari bagian umum. Dalam pencatatan persediaan menggunakan metode periodik. Perlakuan akuntansi persediaan pada Badan Pusat Statistik Provinsi Sulawesi Utara telah sesuai dengan Pernyataan Standar Akuntansi Pemerintahan (PSAP) No. 05
Analysis of Annual SPT Reporting on Final Income From Construction Services at PT Parama Murti KASIAHENG, Wisnur Rianti; SONDAKH, Jullie Jeanette; AFANDI, Dhullo
Journal of Governance, Taxation and Auditing Vol. 3 No. 1 (2024): Journal of Governance, Taxation and Auditing (July - September 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

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Abstract

Tax Return (SPT) is a letter used by taxpayers to report tax calculations and payments, taxable and non-taxable objects, and assets and liabilities according to the provisions of tax laws and regulations. This study aims to analyze the reporting of the Annual Tax Return (SPT) carried out by PT Parama Murti whether it is in accordance with Law No. 7 of 2021 concerning Harmonization of Tax Regulations. The type of research used is qualitative research with the research method used is a descriptive method whose data is obtained from interviews and documentation. The results of this study indicate that the reporting of the Annual SPT carried out is not fully in accordance with the applicable laws and regulations, where in the reporting of the Annual SPT there are attachments that are not made by the company and errors in the preparation of the SPT cause the submission of the SPT to be considered incomplete.
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.
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