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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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Penyusunan laporan keuangan berbasis ISAK 35 menggunakan Aplikasi MYOB pada Masjid Al Khautsar Saleh, Fadly Febrianto; Afandi, Dhullo; Kalalo , Meily Y. B.
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.298

Abstract

In non-profit-oriented entities, the main purpose of preparing a financial statement according to the Interpretation of Financial Accounting Standards (ISAK) No. 35 is to provide relevant information to meet the interests of donors, organization members, creditors, and other parties that provide resources for nonprofit organizations. Additionally, the utilization of recording applications can assist in preparing the financial statements of an entity. The aim of this research is to produce a financial statement recording concept based on ISAK 35 using the MYOB application at Al Khautsar Mosque. The type of research used is qualitative research with a descriptive approach. The results obtained indicated that the MYOB application could not generate financial statements based on ISAK 35 at Al Khautsar Mosque
Evaluasi Sistem Pengendalian Internal Pengeluaran Kas pada Dinas Sosial Daerah Provinsi Sulawesi Utara Manikome, Elis Felisya; Budiarso, Novi Swandari; Afandi, Dhullo
Riset Akuntansi dan Manajemen Pragmatis Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.244

Abstract

The implementation of the Government Internal Control System in terms of cash expenditure is important, because it aims to avoid all forms of fraud, abuse, embezzlement, and waste of state assets against cash, and to correct any errors and irregularities that occur, and can take corrective action if there are irregularities that indicate weaknesses in these internal controls. In addition to implementing the Government Internal Control System, an evaluation is also needed to assess whether the application is in accordance with applicable regulations, and whether it has been carried out optimally. This study aims to evaluate the implementation of the Internal Control System, especially the cash expenditure control activities carried out by the Regional Social Service of North Sulawesi Province. The analysis method used is descriptive qualitative. The results showed that cash expenditure control activities at the Regional Social Service of North Sulawesi Province were in accordance with the elements of control activities in PP No. 60 of 2008, but not maximised in the elements of restricting access to resources and recording them.
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.
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