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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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ANALISIS PERENCANAAN DAN PERTANGGUNGJAWABAN PENGELOLAAN KEUANGAN DESA DI DESA MOLOMPAR ATAS KECAMATAN TOMBATU TIMUR Losung, Dealita Hanna; Wokas, Heince R. N.; `Afandi, Dhullo `
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 12 No. 03 (2024): JE. Vol. 12 No 3
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/emba.v12i03.57543

Abstract

Penelitian ini bertujuan menganalisis perencanaan dan pertanggungjawaban pengelolaan keuangan desa di Desa Molompar Atas serta kepatuhannya terhadap peraturan yang berlaku. Jenis metode penelitian yang digunakan adalah penelitian kualitatif dengan pendekatan studi kasus. Data yang digunakan dalam penelitian ini adalah data primer, pengumpulan data menggunakan teknik wawancara dan dokumentasi. Hasil penelitian ini menunjukan bahwa perencanaan dan pertanggungjawaban pengelolaan keuangan desa yang dilakukan oleh desa Molompar Atas sudah baik dan sebagian besar telah sesuai dengan peraturan yang berlaku tapi kendala yang didapati dalam proses perencanaan yaitu terjadinya keterlambatan dalam penyusunan rancangan dan penetapan APBDesa, kualitas SDM didesa yang masih kurang dan pada proses pertanggungjawaban pemerintah desa tidak memiliki media informasi dalam menyampaikan laporan realisasi APBDesa. Kata kunci: Perencanaan, Pertanggungjawaban, Pengelolaan Keuangan Desa, APBDesa
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

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

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 Penerapan Pajak Penghasilan Pasal 23 Berdasarkan PMK No.141/PMK.03/2015 Pada PT.Hasjrat Abadi Ambon: Evaluation Of the Implementation Of Income Tax Article 23 Based on PMK No.141/PMK.03/2015 at PT.Hasjrat Abadi Ambon Hallatu, Monica Claudia; Dhullo Afandi; Priscillia Weku
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol. 8 No. 4 (2024): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi Sosial Budaya dan Hukum)
Publisher : Universitas Sam Ratulangi

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

Abstract

PT.Hasjrat Abadi adalah perusahaan yang telah berkembang pesat sejak didirikan pada tahun 1970. Saat ini, PT.Hasjrat Abadi telah memiliki 22 cabang dan 118 outlet penjualan di berbagai wilyah di Indonesia Timur. Dengan banyaknya cabang & outlet maka potensi penerimaan negara dalam hal perpajakan juga sangatlah besar. Penelitian ini dilakukan bertujuan untuk mengevaluasi menilai kesesuaian antara aturan yang ditetapkan oleh Undang-Undang perpajakan dengan penerapan yang dilakukan pada PT. Hasjrat Abadi Ambon. PT. Hasjrat Abadi Ambon sebagai pihak pemotong pajak, wajib melakukan perhitungan & pemotongan , penyetoran & pelaporan pajak. Salah satu pajak yang di potong adalah Pajak Penghasilan Pasal 23 atas jasa-jasa yang digunakan. Metode analisis yang digunakan dalam penelitian ini adalah penelitian kualitatif yang bersifat deskriptif dan berdasarkan hasil wawancara dari informan. Penelitian ini dilakukan untuk mengetahui kesesuaian tarif dan perhitungan Pajak, penyetoran dan pelaporan pajak sudah sesuai dengan ketentuan yg berlaku yaitu PMK Nomor 141/PMK.03/2015, PMK Nomor 242 Tahun 2014 dan PMK Nomor 9/PMK.03 Tahun 2018. Hasil penelitian ini telah sesuai dengan peraturan perundang-undangan yang telah berlaku.
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.
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.
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