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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY Indonesia Accounting Journal
Stanly Alexander
Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi Manado
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Penerapan sistem akuntansi keuangan daerah pada Badan Perencanaan Penelitian dan Pengembangan di Kabupaten Minahasa Selatan Tumbel, Jinnyfer; Pangemanan, Sifrid; Alexander, Stanly
Indonesia Accounting Journal Vol 1, No 2 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.26815

Abstract

Genaral demand for accountability is one of the factor that driven the development of public sector accounting in Indonesia. Government Regulation No. 71 of 2010 concerning Government Accounting Standards explains that government financial reports must provide information that is useful for users. Quality financial reports require an adequate regional financial accounting system, because the system is supporting the creation of transparent and accountable regional financial management. Through the application of the regional financial accounting system, it is expected to be able to carry out its duties and functions so that Good Governance is created. This study used descriptive qualitative research that aims to reveal qualitative information so that it emphasizes the application of regional financial accounting systems and implemented interviews and documentation for getting the data. The results of this study indicate that the application of the regional financial accounting system is in accordance with applicable regulations.
ANALISIS PAJAK DAERAH DAN RETRIBUSI DAERAH DALAM STRUKTUR PENDAPATAN ASLI DAERAH KOTA MANADO Suratinoyo, Ali Kurniawan A.; Sabijono, Harijanto; Alexander, Stanly
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 4 (2013)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.8.4.25124.2013

Abstract

Local Revenue constitutes acceptance of levy local taxes, retribution, separated management of regional assets and other income. The higher income of regional income was an image of success level ability in financing administering government and regional development. Local taxes and retribution is a major source of Acceptance for local revenue used to finance governance and development. Purpose of the implementation of this study to determine the growth of local taxes and retribution in the revenue structure of Manado. The processed data is the data from the Office of Manado City revenues from 2007 to 2011. Data analysis method used is descriptive method to analyze the data of actual local taxes and retribution years 2007-2011 were obtained from the Regional Revenue Office of Manado City. Results of this study indicate that the contribution of a given local taxes and retribution  to revenue from 2007 to 2011 in the amount of 65.18% to 23.16% and local taxes for retribution. The lack of total revenues compared to retribution local taxes, the local government should further optimize Manado services rendered, whether commercial in nature or in the form of public service.
ANALISIS FAKTOR-FAKTOR KEUANGAN YANG MEMPENGARUHI KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Mangundap, Rima D.; Karamoy, Herman; Alexander, Stanly
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 4 (2013)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.8.4.25117.2013

Abstract

Companies as a form of organization in general has a specific goal to be achieved in an effort to meet the interests of its members. Success in achieving the company's goal is performance management. Performance appraisal or performance of a company is measured because it can be used as the basis for decision making both internally and eksternal.Tujuan of this study was to determine Is asset structure, debt ratios, and capital structure affect the financial performance of companies either simultaneously or partially. The method used in this study is the linear regression equation berganda.Dalam simultaneous testing result that financial factors have a significant influence on the financial performance of the company. This is evidenced by calculated F value is greater than the value of F table  and significant values significantly smaller than the size. Subsequently the partial test of the three variables tested only a capital structure that has a significant influence on the financial performance of the company.
EVALUASI KONSISTENSI PERENCANAAN DAN PENGANGGARAN DI PEMERINTAH PROVINSI SULAWESI UTARA Triyono, Nofriyanto; Kalangi, Lintje; Alexander, Stanly
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 7, No 3 (2019): JE VOL 7 NO 3 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (663.119 KB) | DOI: 10.35794/emba.v7i3.24941

Abstract

Abstrak : Konsistensi perencanaan dan pengaggaran dalam hal program dan kegiatan merupakan suatu proses memadukan dan memperkuat penyusunan rencana dan anggaran dalam mencapai sasaran pembangunan. Dalam menilai konsistensi program dan kegiatan antara perencanaan dan penganggaran di Pemerintah Provinsi Sulawesi Utara dilakukan analisis melalui dokumen RKPD, PPAS dan APBD Tahun 2017-2019. Tujuan dari penelitian ini adalah untuk mengetahui dan mengevaluasi konsistensi perencanaan dan penganggaran dalam hal program dan kegiatan di Pemerintah Provinsi Sulawesi Utara. Metode analisis yang digunakan yaitu deskriptif kualitatif. Hasil dari penelitian ini menunjukan adanya beberapa program dan kegiatan yang belum konsisten antara perencanaan dan penganggaran, hal ini terjadi karena hasil evaluasi tidak mencapai target yang signifikan, keterbatasan anggaran yang mengakibatkan program yang direncanakan harus diganti dengan program prioritas, serta kesalahan penginputan. Saran yang diberikan yaitu perlu adanya komitmen, komunikasi dan informasi dalam meningkatkan dan menjaga konsistensi perencanaan dan penganggaran serta meningkatkan pengunaan teknologi informasi e-planning dan e-budgeting.Kata Kunci : konsistensi, perencanaan, penganggaran 
ANALISIS PENGUKURAN DAN PELAPORAN BIAYA KUALITAS SEBAGAI ALAT PENGENDALIAN BIAYA KUALITAS PADA CV. BLACK CUP INDO UTAMA MANADO Pabusa, Herman; Alexander, Stanly; Maradesa, Djeini
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.15.3.28870.2020

Abstract

Quality costs are costs incurred by the company in order to improve product quality which refers to all costs incurred to prevent the occurrence of defective goods or costs that must be incurred due to defective goods. Quality costs can be divided into two groups, namely the first quality costs associated with control activities consisting of prevention costs and valuation costs and the second is costs associated with failure activities consisting of internal failure costs and external failure costs. This study aims to determine the measurement and reporting of quality costs as a quality cost control tool on the CV. Indo Utama Black Cup Manado. The research method used in this thesis research is a descriptive method in which the purpose of each data collected is analyzed then drawn a conclusion and the type of research used is descriptive qualitative. The results obtained that the measurement and reporting of quality costs on the CV. Indo Utama Manado Black Cup has not yet taken cost measurements and has not presented separate quality cost reporting, so it cannot be used as a quality cost control tool.
PENGARUH PENDAPATAN ASLI DAERAH TERHADAP BELANJA MODAL PADA KABUPATEN DAN KOTA PROPINSI SULAWESI UTARA Lengkong, Justonly; Saerang, David P.E.; Alexander, Stanly
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 3 (2013)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.8.3.25103.2013

Abstract

Regional Original Income is the main source of income of the local region itself. Regional Original Income is expected to be able to support Expense of Capital, because the Regional Original Income will increase is expected to add more revenue from existing infrasturcture development. This research aimed to determine the effect of Regional Original Income for Expense of Capital. Variables used in this research Is the Regional Original Income and Expense of Capital. The research data in the form of quantitative data and a secondary data obtained from the Central Board of Statistic in North Sulawesi. In this research has used simple regression method assisted by classical assumption. This research showed that the Regional Original Income has no effect on Expense of Capital.
Co-Authors Abdul, Sri Devi David P.E. Saerang Fanesa Isalia Minanda Syaefudin, Fanesa Isalia Minanda Grace Nangoi Ham, Ferry Christian Harijanto Sabijono Hendrik Gamaliel Herman Karamoy Jenny Morasa Kumayas, Natalia Debora Lengkong, Justonly Lintje Kalangi Mangundap, Rima D. Maradesa, Djeini Muskitta, Christanty J R Novi Budiarso Nursaada . Nursaada, . Pabusa, Herman Putri, Gracia Miranda Riana Christel Tumewu Rumimper, Gisela Sifrid Pangemanan Suratinoyo, Ali Kurniawan A. Triyono, Nofriyanto Tumbel, Jinnyfer Warongan, Jessy