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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY Jurnal Ipteks Akuntansi Bagi Masyarakat Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Indonesia Accounting Journal The Studies of Social Sciences Journal of Governance, Taxation, and Auditing The Contrarian: Finance, Accounting, and Business Research Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis Research In Management and Accounting (RIMA)
Novi Swandari Budiarso
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Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Medicine & Pharmacology Social Sciences

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Village financial management: Case study in “Kampung Srer” Kareth, Vebby; Saerang, David Paul Elia; Budiarso, Novi Swandari
Indonesia Accounting Journal Vol 3, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.32158

Abstract

This study aims to analyze village financial management in the special autonomy region, analyze the constraints that hinder village financial management, and analyze efforts to resolve obstacles in village financial management. This study is conducted on the apparatus of Kampung Srer. This study uses a qualitative method with a case study approach and obtains the data through in-depth interviews, documentation, and observation. The results show that the village financial management in the Kampung Srer is partly in accordance with Minister of Home Affairs Regulation (or Permendagri) Number 20 of 2018 concerning the village financial management. The obstacles that hinder the management of village finances in Kampung Srer are political constraints, human resource constraints, and communication problems.  Efforts made to resolve existing constraints in the management of village finances in Kampung Srer are that the village officials who are selected have the ability that is in accordance with the field of work. There is socialization from the district and district levels related to village financial management activities in the form of increasing the capacity of village officials. There needs to be good coordination for every element in the village community, among village officials, and assistants.
THE EFFECT OF FREE CASH FLOW AND PROFITABILITY ON DIVIDEND PAYOUT RATIO (CASE OF LQ-45 INDEXED FIRMS IN INDONESIA STOCK EXCHANGE FOR PERIOD 2011-2018) Lohonauman, Hans; Budiarso, Novi Swandari
ACCOUNTABILITY Vol 10, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.32071.10.1.2021.1-6

Abstract

This study aims to determine the effect of free cash flow and profitability on dividend payout ratio at LQ45 Index Companies Listed on the Indonesian Stock Exchange 2011-2018. The population used in this study is the LQ45 index company listed on the Indonesian Stock Exchange in 2011-2018. The sampling method was purposive sampling according to predetermined criteria. The number of samples collected was 7 companies. The research data is secondary data obtained from the Indonesian Stock Exchange (IDX) in 2011-2018. The data that has been collected is analyzed using data analysis that first tested with classical assumptions before testing the hypothesis. Hypothesis testing in this study uses multiple linear regression analysis with the t test, f test, and the coefficient of determination. The result of this study indicates that free cash flow does not affect the level of dividend payout ratio. While profitability has a significant effect on dividend payout ratio. This shows that profitability affect the level of dividend payout ratio.
ANALISIS PERUBAHAN PENDAPATAN PEDAGANG MASKER ECERAN AKIBAT PANDEMI COVID-19 Putri, Evita M. C.; Bangun, Aron Karolina; Makalalag, Afiansyah; Budiarso, Novi Swandari
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 5, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.5.1.2021.34691

Abstract

Covid-19 really makes the world feel a crisis in all things, namely the economy, education, health, and many more. However, Covid-19 has made the demand for masks greatly increased from before the existence of Covid-19. Because every human being needs a mask to prevent being exposed to the Covid-19 virus, so that retail mask traders are also affected. We take an example for retail mask traders in the Pinasungkulan market, Karombasan, Manado City. We interviewed 22 respondents who work as mask retailers. We questioned the income before and after the Covid-19 pandemic, as well as the prices of the types of masks before and after the Covid-19 pandemic.
ANALISIS BREAK EVEN POINT (BEP) Manuho, Priskila; Makalare, Zevania; Mamangkey, Trixie; Budiarso, Novi Swandari
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 5, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.5.1.2021.34692

Abstract

This paper aims to provide information to the public regarding the meaning, use, purpose, limitations, and methods of calculating Break Even Point Analysis (BEP). Management needs information that can be used as a basis for planning company profits. By knowing the break-even point, management can determine the amount of production or sales that must be made, according to the profit target to be achieved). Due to the Covid-19 pandemic, the data collection technique used is an online study, namely by taking references from the Internet. The type of data used is secondary data in the form of books related to the discussion, of course, books/materials on the internet. Data analysis used descriptive method, which was to describe the research results and then draw conclusions. Break Even Point (BEP) calculation can be done by equation method, contribution margin method, and graphical method. The three methods when used produce the same number. Break Even Point (BEP) analysis, in practice, besides containing benefits but also contains weaknesses.
PENERAPAN PERENCANAAN PAJAK ATAS PAJAK PENGHASILAN Wibisono, Bagus Tutuka; Budiarso, Novi Swandari
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 5, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.5.1.2021.34693

Abstract

This study aims to describe how the implementation of appropriate tax planning in order to minimize the payment of income tax. In optimizing tax planning, a strategy that can be done is to make a nominative list related to entertainment expenses, management of food facilities, health and communication for employees, the use of the gross-up method in calculating employee salaries. Tax planning resulted in tax savings of IDR 7,022,500.00. The available cash flow from the tax savings can be maximized to support other operational activities.
RETRIBUSI IZIN MENDIRIKAN BANGUNAN DAN PERMASALAHANNYA STUDI PADA DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU KOTA MANADO Rorong, Richard Sem; Budiarso, Novi Swandari
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i2.36414

Abstract

This study aims to determine the process of Building Permits (IMB) and the management of Regional Levies Determination Letters (SKRD) which are often not paid by the applicant, causing retribution receivables at the Manado City Investment and One Stop Integrated Service Office. This study uses an exploratory qualitative analysis method. Qualitative data obtained by interview, observation and study of documentation as well as the validity and reliability of the data is determined by triangulation of data for then the data obtained will be analyzed thematically and interpreted in order to draw conclusions. The results showed that the management of the IMB issuance experienced delays in the file processing process by the IMB technical team so that it had implications for the delay in the issuance of the IMB document. Another consequence that occurs is the loss of potential local revenue from IMB retribution due to delays. Receivable levies occur because the applicant does not pay the IMB SKRD at the bank
PENGARUH KEADILAN DISTRIBUTIF DAN MORALITAS PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN VARIABEL INTERVENING KEPUASAN WAJIB PAJAK HOTEL DI KOTA MANADO Paat, Meidy I.; Sondakh, Jullie J.; Budiarso, Novi Swandari
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i2.36574

Abstract

This study analyzed the effect of variables such as distributive justice, tax morality on taxpayer compliance with taxpayer satisfaction as an intervening variable. This study examined whether a person's morale affects taxpayer compliance in tax paying. The method used in this study was the quantitative method. The sample in this study was hotel taxpayers in Manado City that were registered at the Manado City Revenue Service office. This study used a quantitative method with an associative design that examined the influence among independent variables, are distributive justice, tax morality, and taxpayer satisfaction on the dependent variable, namely hotel taxpayer compliance. The number of samples used as many as 53 hotel taxpayer respondents, collected by distributing questionnaires to each hotel owner or general manager. The test equipment used in this study was Partial Least Square (PLS) using the SmartPLS program.The results of this study indicate that distributive justice, tax morality, and taxpayer satisfaction have a direct positive effect on taxpayer’s compliance. In addition, it is found during this study that the indirect effect through variable mediating produces a positive effect on taxpayers compliance.  Therefore, Distribution justice and Tax morality both are making a positive impact on taxpayers compliance mediated through taxpayer’s satisfaction.
ANALISIS PENERAPAN TAX PLANNING DALAM UPAYA EFISIENSI BEBAN PAJAK PENGHASILAN (STUDI PADA PT. PASIFIK PETRA INDONESIA) Herwanto, Theo Alfan; Tinangon, Jantje J.; Budiarso, Novi Swandari
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i2.36405

Abstract

Tax Planning is a legal effort that can be done by taxpayers. The action is legal because the tax prohibition is carried out in a way that does not violate the applicable law. Tax Planning is a means that supports to plan the excess used, so that it does not occur in paying taxes in accordance with Law no. 28 of 2007 article 1 paragraph 3 concerning General Provisions and Tax Procedures. This study aims to determine the implementation of Tax Planning, Tax Planning efficiency and effectiveness as well as accounting policies that affect the financial statements of PT. Pacific Petra Indonesia.The theory related to this research is the insurance theory where the state protects the safety of life, property, and the rights of its people. Therefore, people have to pay taxes in this research, namely income tax which is likened to an insurance premium because they get the protection guarantee.This study uses a qualitative descriptive approach because the research is based on data obtained through interviews and existing documents. The data used is primary data, where primary data consists of information obtained during the field trip, namely through interviews with informants, as well as data in the form of financial statements and annual tax returns and company permits. Informants in this study consisted of Administration and Finance Managers and their team who were directly involved in the preparation of financial and tax reports. The results of the study show that the application of Tax Planning with the use of Government Regulation Number 23 of 2018 is not appropriate, because Sales during 2020 exceed the specified gross income requirements. The tax that has been paid has not been effective and not efficient because the company should use the general corporate income tax rate of 25%. Regarding the research results, it is necessary to correct the 2020 Annual Income Tax Return. The accounting policies taken do not have much effect on the fiscal financial statements because the company chooses and implements policies in line with tax regulations.
ANALISIS MANAJEMEN RISIKO DALAM MEWUJUDKAN GOOD CORPORATE GOVERNANCE (STUDI KASUS PADA PT ANGKASA PURA I (PERSERO)) Khristian, Edwin; Karamoy, Herman; Budiarso, Novi Swandari
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i2.35855

Abstract

This study aims to analyze risk management at PT Angkasa Pura I (Persero) in realizing Good Corporate Governance (GCG). This research is a qualitative research with a case study approach. Data were obtained through in-depth interviews, observation and documentation studies. The results show that PT Angkasa Pura I (Persero) has a unit that manages risks specifically and has risk management guidelines based on SNI ISO 31000: 2018. In conducting the research, the authors limit the risk management analysis only to the principles of risk management and from the analysis results it is known that the company has implemented 7 (seven) risk management principles according to SNI ISO 31000: 2018 which is the Company's Risk Management Guidelines. There is one risk management principle that has not been perfectly implemented by the company, namely the principle of inclusiveness/involving all parties, because the company has not clearly invited the involvement of external stakeholders in carrying out its risk management. In improving the risk management process, there is a role for internal audit that can improve the risk management process, namely ensuring objective assurance and the adequacy of the risk management process. The company applies the concept of three lines of defense and risk-based auditing in carrying out internal control functions, this shows the close relationship between risk management and internal audit which places risk management as the second line of defense and internal audit as the third line of defense. Repeated audit findings and audit recommendations that cannot be followed up as well as self-awareness of all company personnel are problems that arise and need to be considered by the Company in implementing risk management. The implementation of Key Performance Indicators in all business units and training to raise awareness about risk management is an option for the company as an effort to overcome this, so that the implementation of risk management can be even better.
ANALISIS PELAPORAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) PADA DINAS PENDIDIKAN DAN KEBUDAYAAN KOTA MANADO Salatnaya, Riseda; Morasa, Jenny; Budiarso, Novi Swandari
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 13, No 1 (2022)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v13i1.39070

Abstract

This research is motivated by the occurrence of successive findings regarding the management and reporting of BOS funds, and the problems faced by the Manado City Government, namely the delay in reporting the details of BOS fund assets which is one of the determinants of the balance sheet value in the Regional Government Financial Statements. Therefore, this study was conducted to analyze the reporting of BOS funds at the Education and Culture Office of Manado City, the objectives of which are limited to: knowing the process of reporting assets of School Operational Assistance (BOS) funds from the Manado City Education and Culture Office, the constraints causing delays in reporting BOS funds assets as a determinant of the balance sheet value, and the efforts of the Manado City Government to overcome obstacles in reporting BOS fund assets. This study uses a qualitative research method with a case study approach, and the results are analyzed using the Miles and Huberman Model analysis technique. Informants in this study were recipients and processors of BOS fund reports at the Manado City Regional Finance and Assets Agency, Manado City BOS Management Team and School BOS Management Teams. The results of the study found that the reporting process for BOS funds, both as a whole and specifically for asset reports, was in accordance with applicable regulations. Constraints encountered in reporting are human resources, incompatibility of accounts and non-compliance. Efforts made by the Manado City Government to overcome obstacles are mentoring and assisting operator personnels, reclassifying accounts as a result of reconciliation and imposing sanctions.
Co-Authors Andea, Selint Gar Aneke Wangkar Anneke Wangkar Ante, Jeine Margareta Bangun, Aron Karolina Baware, Denray David P. E. Saerang David P. E. Saerang David Paul Elia Saerang Dhullo Afandi Dian Purnamasari Fitria Ayu Lestari Niu Gerungai, Natalia Y. T. Giam, Richard Sarmento Grace B. Nangoi Heince R.N Wokas Herman Karamoy Herwanto, Theo Alfan Jantje J. Tinangon Jenny Morasa Jocom, Agnes Michelle Josua Semuel Turangan Jullie J Sondakh Kaindeh, Gracia Dineliska Kalalo, Meily Yoke Betsy Kapojos, Peter Marshall Kareth, Vebby Karo, Lusinda Natalya Debora Khristian, Edwin Kumaat, Swinglie K. Lintje Kalangi Liwe, Alther Gabriel Lohonauman, Hans Lomboan, Meiva Fransiska Makalalag, Afiansyah Makalare, Zevania Mamangkey, Trixie Manikome, Elis Felisya Manuho, Priskila Maradesa, Djeini Meily Y. B. Kalalo, Meily Y. B. MENGKO, Maria Hilda Mokoginta, Mia Istiana Mondigir, Vania Salsabella Christy Belina Oktaviani Palit Opit, Ananda Nikita Paat, Meidy I. Parera, Meyline Trisuksi Paulina Amanda Sadondang, Paulina Amanda Pinatik, Trianti K. A. Piri, Christian Putri, Evita M. C. Ranndy Sterry Kindangen Ritto, Fanesia Rombebunga, Frenly Rorong, Richard Sem Salatnaya, Riseda Samad, Faturrahman H. Sardjono , Olivia Y.M. Sardjono, Olivia Y. M. Siagian, Timotius Sonu, Sri Sunarni Stanley Kho Walandouw Steven J. Tangkuman Steven Tangkuman Sumendap, Steinly Tede, Reni Tumanduk, Leonardo Turambi, Krisno Ventje Ilat Wangkar , Anneke Weku, Priscillia Wibisono, Bagus Tutuka Winston Pontoh Winston Pontoh Wokas, Heince Rudy Nicky Yuvita M. F Goni, Yuvita M. F