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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 BALANCE: Economic, Business, Management and Accounting Journal Journal of Governance, Taxation, and Auditing Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis IJEMA
Dhullo Afandi
Universitas Sam Ratulangi
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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EVALUASI SISTEM PENGENDALIAN INTERNAL PENGELUARAN KAS PADA KANTOR KECAMATAN AMURANG KABUPATEN MINAHASA SELATAN Fitriana Sabu; David P E. Saerang; Dhullo Afandi
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 11 No. 3 (2023): JE. VOL. 11 No. 3
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/emba.v11i3.49298

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui apakah sistem dan prosedur pengeluaran kas pada Kantor Kecamatan Amurang Kabupaten Minahasa Selatan sudah sesuai dengan Peraturan yang berlaku, dan untuk mengetahui apakah sistem dan prosedur pengeluaran kas yang di laksanakan sudah berdasarkan pengendalian intern yang memadai. Penelitian ini dilaksanakan di  Kantor Kecamatan Amurang Kabupaten Minahasa Selatan. Metode analisis yang digunakan dalam penelitian ini adalah Metode Analisis deskriptif. Hasil penelitian menunjukan bahwa Sistem dan Prosedur Pengeluaran Kas yang dilaksanakan pada Kantor Kecamatan Amurang Kabupaten Minahasa Selatan sudah berjalan dengan baik sesuai dengan Permendagri Nomor 13 Tahun 2006 tentang Pedoman Pengelolaan Keuangan Daerah. Sistem pengendalian internal pengeluaran kas di Kantor Kecamatan Amurang juga sudah diterapkan dengan baik namun belum maksimal  ditandai  dengan  belum  maksimalnya  penerapan  kebijakan  tentang  pembinaan  sumber  daya  manusia sehingga masih ditemui pegawai yang kurang menguasai terkait pengeluaran kas, juga belum adanya bagian khusus   Kata Kunci : sistem dan prosedur, pengeluaran kas
Analisis Penyajian Laporan Realisasi Anggaran Berdasarkan Standar Akuntansi Pemerintah Pada Kantor Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kabupaten Keupulauan Sula Maluku Utara: Analysis of Presentation of the Budget Realization Report Based on Government Accounting Standards at the Office of the Regional Financial and Asset Management Agency (BPKAD) of the Sula Islands Regency, North Maluku Sudaryatmo Bafagehi; Ventje Ilat; Dhullo Afandi
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol. 7 No. 2 (2023): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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Abstract

Abstrak: (Laporan Realisasi Anggaran menyajikan informasi realisasi pendapatan, belanja, transfer, surplus/defisit dan pembiayaan, yang masing-masing diperbandingkan dengan anggarannya dalam satu periode. Adapun tujuan yang ingin dicapai dari penelitian ini adalah untuk menganalisis kesesuaian penyajian Laporan Realisasi Anggaran BPKAD Kabupaten Kepulauan Sula Maluku Utara berdasarkan Standar Akuntansi Pemerintah. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kualitatif dengan pendekatan deskriptif. Penelitian kualitatif adalah penelitian yang bersifat deskriptif dan cenderung menggunakan analisis. Penelitian kualitatif bertujuan untuk memperoleh pemahaman mendalam, mengembangkan teori, mendeskripsikan realitas, dan kompleksitas sosial. Adapun berikut merupakan data hasil wawancara dengan beberapa narasumber di BPKAD Kabupaten Kepulauan Sula Maluku Utara tentang Penyajian Laporan Realisasi Anggaran Berdasarkan Standar Akuntansi Pemerintah, Dalam Penyusunan laporan realisasi dan anggaran pemerintah merupakan suatu proses yang kompleks dan memerlukan kerja sama antara beberapa sub bagian di dalam instansi. Proses tersebut terdiri dari beberapa tahapan, mulai dari perencanaan anggaran hingga publikasi laporan realisasi dan anggaran. Sebagai prinsip dasar, instansi harus mengikuti standar akuntansi pemerintah dalam menyajikan laporan keuangan dan realisasi anggaran, seperti yang diatur dalam Undang-Undang Nomor 17 Tahun 2003 tentang Keuangan Negara dan Peraturan Pemerintah Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan. Namun, proses penyusunan laporan realisasi dan anggaran juga dihadapkan dengan beberapa kendala, seperti keterbatasan SDM dan teknologi, ketidaktepatan pencatatan transaksi, dan kompleksitas sistem akuntansi. Keterbatasan SDM dan teknologi dapat menghambat efisiensi dan efektivitas proses penyusunan laporan realisasi dan anggaran. Dalam hal ini, instansi perlu memperkuat SDM dan teknologi yang dimiliki untuk memastikan pencatatan transaksi dan penyusunan laporan keuangan dapat dilakukan dengan baik dan akurat. Kata kunci: Analisis anggaran, Realisasi Anggaran, Laporan keuangan.
ANALISIS KEPATUHAN PELAKSANAAN PEMOTONGAN PAJAK PENGHASILAN PASAL 15 DI PT PELABUHAN INDONESIA (PERSERO) REGIONAL 4 BITUNG Astried Monica Limahelu; Dhullo Afandi; Wulan Kindangen
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 18 No 3 (2023): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v18i3.50594

Abstract

PT Pelabuhan Indonesia (Persero) Regional 4 Bitung from January to April 2022 uses ships owned by PT Herlin Samudera Line so that Article 15 income tax is cut. This study aims to determine the compliance of the implementation of Article 15 Income Tax withholding at PT Pelabuhan Indonesia (Persero) Regional 4 Bitung in accordance with applicable tax regulations. This study used a type of qualitative descriptive research. The method of data collection in this study is through interviews, and documentation. The results showed that PT Pelabuhan Indonesia (Persero) Regional 4 Bitung has complied materially because it has been correct in calculating Article 15 Income Tax and is correct in deducting Article 15 Income Tax. But it did not comply formally because there was a delay in depositing Article 15 income tax for the March tax period.
Analisis Sistem dan Prosedur Pengeluaran Kas Belanja Langsung pada Badan Keuangan dan Aset Daerah Kabupaten Halmahera Utara Reilin Mare; Dhullo Afandi; I Gede Suwetja
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 18 No 3 (2023): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v18i3.51435

Abstract

Cash disbursement is an important resource component in implementing development programs planned by the government. Cash is recognized at the nominal value of cash or cash equivalents, as well as current accounts with banks whose use is not restricted. The cash disbursement system and procedures consist of 4, namely cash disbursement of inventory money (UP), disbursement of replacement cash inventory (GUP), disbursement of additional reserve money (TUP), and direct cash disbursement (LS). This research aims to analyze whether the system and procedures for disbursing direct cash expenditure at the North Halmahera Regency Regional Financial and Asset Agency are adequate or not. The method used is descriptive qualitative, and data collection through interviews, documentation and observation. The results of the study show that the implementation of the system and procedures for spending direct cash disbursements at BKAD in North Halmahera Regency is in accordance with the regulations in Permendagri No. 77 of 2020 concerning Technical Guidelines for Regional Financial Management, which is implemented through the process of issuing SPD, submitting SPP, issuing SPM, and issuing SP2D . Meanwhile, the internal control system for direct cash disbursements at BKAD North Halmahera Regency as a whole is quite adequate, and in accordance with PP No. 60 of 2008 concerning Government Internal Control Systems (SPIP). However, there is still one element that has not been implemented well, namely control activities, because there is no clear SOP for submitting funding applications. Keywords : Systems, procedures, cash disbursements, direct spending.
Analisis implementasi sistem akuntabilitas kinerja instansi pemerintah pada Badan Keuangan Daerah Kabupaten Manggarai Timur Priska Nirmala Stefan; Jantje Tinangon; Dhullo Afandi
Riset Akuntansi dan Portofolio Investasi Vol. 1 No. 2 (2023)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.67

Abstract

Performance Accountability System for Government Agencies is a system whose application is useful for measuring performance and assisting in improving performance. Accountability has so far been considered to focus only on the preparation of financial statements, and there are even entities that have an understanding that accountability itself is limited to budgetary accountability, which causes total accountability only for reporting on the use of funds without an evaluation of the benefits of activities. Presidential Regulation Number 29 of 2014 forms the foundation for guidelines regarding the Implementation of the Performance Accountability System for Government Agencies. The preparation of SAKIP according to this regulation must encompass various significant components, including Strategic Plans, Performance Agreements, Performance Measurement, Performance Data Management, Performance Reporting, as well as Reviews and Evaluation. The Regional Financial Board of East Manggarai Regency have implemented the Performance Accountability System of Government Agencies successfully. This study aims to determine the compatibility of the application with current regulations, as well as the level of success and failure. The research uses descriptive qualitative methods and collects data through interviews and documentation. The results showed that the implementation of the Performance Accountability System for Government Agencies at the Regional Financial Board of East Manggarai Regency was good and can be said to be in accordance with applicable laws and regulations. The joint commitment of employees, as well as each part in carrying out their responsibilities, was the success factor of the implementation of this SAKIP.
Evaluasi sistem dan prosedur pengeluaran kas di Badan Pengembangan Sumber Daya Manusia Daerah (BPSDMD) Provinsi Sulawesi Utara Sambur , Michelle Yubilia Maria; Manossoh , Hendrik; Afandi , Dhullo
Riset Akuntansi dan Manajemen Pragmatis Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.101

Abstract

Accounting systems and procedures of SKPD cover various processes ranging from recording, summarizing and financial reporting in the framework of APBD accountability. Cash is a current asset and in everyday monetary terms can be equated with cash on hand. The purpose of this study is to find out the systems and procedures for disbursing cash by implementing PERMENDAGRI Number 77 of 2020 at the Regional Human Resources Development Agency (BPSDMD) of North Sulawesi Province. The results of the study show that the internal control system for disbursing cash at the BPSDMD of North Sulawesi Province according to the Government Regulation Number 60 of 2008 is good, but there are still 3 points that are not appropriate, namely the control environment, control activities, information and communication. Procedures for disbursing cash at the BPSDMD of North Sulawesi Province are not fully implemented accordance to Permendagri No. 77 of 2020.
Analisis Perhitungan Pajak Pertambahan Nilai Pada PT Sinar Pure Internasional Bitung Lulage, Selci; Afandi , Dhullo; Mintalangi, Syermi S.E
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 18 No 3 (2023): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v18i3.51739

Abstract

Taxes are contributions of taxpayers to the State owed by individuals or entities that are coercive under the Law, by not receiving direct compensation and being used for the needs of the State. Value Added Tax is a type of indirect tax which is included as a consumption tax in the country, both consumption of goods and consumption of services. In general, Value Added Tax (VAT) is a tax imposed on the added value of a good or service after going through the production process. In principle, every company performs calculations, deposit and tax reporting in connection with the activities carried out by the company. This research was conducted at PT Sinar Pure Foods International, Bitung City. The purpose of this research is to find out that the calculation of Value Added Tax made by PT Sinar Pure Foods International is in accordance with applicable regulations. The analytical method used in this study is a qualitative descriptive analysis method. Based on the results of the study, it shows that the calculation of Value Added Tax is in accordance with the applicable regulations, namely Law Number 42 of 2009 Keywords: Calculation of Value Added Tax
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
E EVALUASI PROSEDUR PENGADAAN BARANG DAN JASA PADA DINAS PENDIDIKAN DAERAH PROVINSI SULAWESI UTARA: Evaluation Of Procurement Procedures For Goods And Services At The North Sulawesi Regional Education Office Anhar, Michelle; Dhullo Afandi; Christian Datu
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol. 8 No. 2 (2024): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi, Sosial, Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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Abstract

Kegiatan pengadaan barang dan jasa suatu instansi atau pemerintahan daerah diberikan kewenangan dari pemerintahan pusat untuk dapat mengelolanya sendiri, dikarenakan pemerintahan daerah lebih lebih mengetahui lebih spesifik apa yang dibutuhkan. Namun pada realitanya banyak terjadi permasalahan atau penyalahgunaan atas wewenang yang diberikan oleh pemerintah pusat ke pemerintah daerah atau instansi yang mengelolanya. Permasalahan yang terjadi bisa dikarenakan ketidaktahuan ataupun kesengajaan dari oknum-oknum tidak bertanggung jawab. tujuan penelitian yang ingin dicapai yaitu untuk menganalisis dan menguji memadai tidaknya prosedur pengadaan barang dan jasa di Dinas Pendidikan Daerah Provinsi Sulawesi Utara. Penelitian ini menggunakan metode analisis kualitatif. Prosedur pengadaan barang dan jasa sampai persetujuan pengadaan juga pengadaan barang dan jasa sampai dengan penerimaan barang telah memadai, dilihat dari prosedur pengadaan yang lengkap telah sesuai dengan peraturan yang ada.
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.
Co-Authors Agus T. Poputra Amadea Kirsthe Rarobong Anesia Jelita Ponto, Anesia Jelita Anhar, Michelle Astried Monica Limahelu Azis, Junianty B Abd Christian Datu Datu, Christian V. David P E. Saerang David P. E. Saerang David P.E Saerang David P.E. Saerang Ester Oruw, Ester Evran Lexy Tambuwun Fitri Rahmadani, Fitri Fitria Ningsi Makalalag Fitriana Sabu Glady Angow Hallatu, Monica Claudia Harijanto Sabijono Heince R. N. Wokas Hendrik Gamaliel Hendrik Manossoh, Hendrik Herman Karamoy I Gede Suwetja I Gede Suwetja Inggriani Elim Janjte Tinangon, Janjte Jantje J. Tinangon Jantje J. Tinangon Jantje Tinangon Jayanti Gagola, Jayanti Jenny Morasa Jeri Muchadi 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 Losung, Dealita Hanna Lucas, Kanaya Zefanya Laeticia Rachel Lulage, Selci Lumentut, Levana Majampoh, Ester Lita Juniani Mamontoh, Dewi Larasati Manggalatung, Rara Hillary Manikome, Elis Felisya Manosso, Hendrik Manossoh , Hendrik Mawuntu, Nikita Srisilia Meliana Rawung Mokodompit, Jelita Astrid Natalia Y.T Gerungai 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 Priscillia Weku Priska C. Homenta, Priska C. Priska Nirmala Stefan Rahmat Agung Reilin Mare Ria Valentina Pajouw Rimbing, Sheron H. R. Rundengan, Fanda D. P. Sabijono, Harijanto . Saleh, Fadly Febrianto Sambur , Michelle Yubilia Maria 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 Sudaryatmo Bafagehi Syerina F A Karawisan Syermi S.E. Mintalangi Tambarici, Anita Carolina Tamigau, Marilin I. Taminggu, Grace Noviyanti Tinangon, Jantje J Tondo, Marcelino Treesje Runtu Umboh, Wanda Regina Utiarahman, Novlicia Putri Ventje Ilat Ventje Ilat Ventje Ilat Vera Gonting Wawointana, Willliam Juan Weku, Priscillia Winata, Isep Kurnia Wulan D. Kindangen, Wulan D. Wulan Kindangen Yulia Martasya Gabriella Moningka Yuvita M. F Goni, Yuvita M. F Zeke, Aurora Christi