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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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PERANAN AUDITOR INTERNAL DALAM REVIU LAPORAN KEUANGAN PEMERINTAH DAERAH (SEBUAH PENDEKATAN KUALITATIF) Giam, Richard Sarmento; 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.v12i2.37652

Abstract

Financial reports are a means of communication and accountability of the government to the public. The financial statements are produced from a gov-ernment accounting system, both central and local, in accordance with Government Regulation Number 8 of 2006 concerning Financial Reporting and Performance of Government Agencies, requiring them to be reviewed by the Government Internal Supervisory Apparatus (APIP) before being submitted to the The Audit Board of the Republic of Indonesia (BPK RI) for audit. The Government wants to increase the level of public confidence in the government's performance by obtaining an Unqualified Opinion (WTP) from the results of the examination of the Financial Statements by BPK RI. The data shows that most of the Regional Governments have been able to achieve WTP opinions on LKPD examinations conducted by the BPK, but the facts show that there is a phenomenon where the North Sulawesi Provincial Government has won WTP opinions 7 times consecutively but there are still find-ings from the results. examination of LKPD conducted by BPK, although it has been reviewed by APIP Regional Inspectorate of North Sulawesi Province. This study aims to find out the meaning of APIP's role as an Internal Auditor in carrying out a review of Local Government Financial Reports (LKPD) based on the experience of APIPs involved in implementing LKPD reviews before being submitted to the BPK for examination. This study uses a qualitative method with a phenomenological approach.  The results of this study indicate that the role of the internal auditor in the review carried out is known to be limited to the fitting of the financial information presented in the Regional Government Financial Report (LKPD) of North Sulawesi Province but is not directly related to the implementation of physical work activities in the field which is often a finding in the audit by BPK Representative of North Sulawesi Province.
IPTEKS SISTEM INFORMASI SEDERHANA ATAS MANAJEMEN PERSEDIAAN PEDAGANG RITEL MIKRO, KECIL, DAN MENENGAH Winston Pontoh; Novi Swandari Budiarso
ABDIMAS UNWAHAS Vol 5, No 1 (2020)
Publisher : Universitas Wahid Hasyim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/abd.v5i1.3330

Abstract

Penggunaan teknologi informasi telah banyak digunakan pada organisasi profit dan organisasi non profit. Teknologi informasi sangat berperan penting dalam penyusunan sistem informasi yang bertujuan untuk menyediakan informasi yang tepat waktu dan akurat. Usaha Mikro, Kecil, dan Menengah (UMKM) merupakan salah satu tonggak dalam pembangunan ekonomi Indonesia akan tetapi dalam pengelolaannya masih memiliki kelemahan dimana salah satunya pemanfaatan teknologi informasi. Salah satu dampak akan kurangnya pemanfaatan teknologi informasi adalah kurangnya pengendalian dan pengawasan persediaan khususnya pada pedagang ritel berskala kecil. Sistem informasi yang bersifat manual menyebabkan para pedagang ritel memiliki kelemahan dalam pengelolaan persediaan yang menyebabkan kurang cepatnya informasi atas identifikasi laba kotor yang diperoleh dari hasil penjualan. Penyusunan sistem informasi sederhana yang bersifat terbuka dan dapat dikembangkan sangat diperlukan oleh pedagang ritel berskala kecil dalam mengendalikan dan mengawasi persediaan dalam operasional usaha. Kata kunci: sistem informasi; persediaan; UMKM; Microsoft Access
PENGARUH KOMPETENSI, MOTIVASI DAN KOMPENSASI TERHADAP KINERJA APARATUR PEMERINTAH DESA DALAM PENGELOLAAN KEUANGAN DESA BERBASIS SISKEUDES DI KECAMATAN REMBOKEN KABUPATEN MINAHASA Ranndy Sterry Kindangen; David P. E. Saerang; Novi Swandari Budiarso
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 13 No. 2 (2022)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v13i2.43745

Abstract

The performance of the Village Government apparatus can be interpreted as the result of work or the level of achievement of the goals and objectives of the Village Government agencies. One of the goals that must be achieved by the Village Government is the realization of transparent and accountable village financial management which can be pursued through the use of the Village Financial System (Siskeudes). The aim of this study was to analyze and prove the effect of competence, motivation and compensation on the performance of Village Government apparatus in SISKEUDES-based village financial management in Remboken District, Minahasa Regency. The research method used was quantitative while the design of the study was explanatory survey with cross sectional approach. The population in this study was all Village Government apparatus who had roles as Village Financial Management Authority Holders (PKPKD) and Village Financial Management Implementers (PPKD) who spread over 11 villages in Remboken District, Minahasa Regency. The sampling technique used was saturation sampling or census method which amounted to 73 respondents of the population were determined as the samples. The data were collected using questionnaires instrument. The analysis for hypothesis testing was carried out using multiple linear regression test at significance level of 5%. The regression test includes the F statistic test, t statistic test and the coefficient of determination test. The results of thet test indicated that competence, motivation and compensation, either partially or simultaneously had a significant effect on the performance of Village Government apparatus in SISKEUDES-based village financial management in Remboken District, Minahasa Regency. The results of this study can be used as a benchmark for Village Government Agencies in evaluating the performance of the apparatus. In addition, the results can also be used as a reference in the implementation of various programs and policies to improve the competence, motivation and compensation of the apparatus which will have an impact on performance improvement.
EVALUASI PERHITUNGAN DAN PENCATATAN AKUNTANSI PPH PASAL 21 TERHADAP KARYAWAN TIDAK TETAP DIVISI MARKETING PT. EQUITY WORLD FUTURES MANADO Josua Semuel Turangan; Novi Swandari Budiarso; Stanley Kho Walandouw
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 11 No. 02 (2023): JE. Vol 11 No 2 (2023)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/emba.v11i02.48327

Abstract

PT. Equity World Futures Manado merupakan salah satu perusahaan yang bergerak di bidang jasa investasi, lebih tepatnya dalam Perdangangan kontrak berjangka (derivatives) berupa komoditi, indeks dan foreign exchange/forex. Tujuan dari penelitian ini yaitu mengetahui perhitungan dan pencatatan atas pajak penghasilan pasal 21 yang dilakukan oleh PT. Equity World Futures Manado. Metode analisis yang digunakan dalam penelitian ini adalah metode analisis deskriptif kualitatif. Berdasarkan hasil penelitian menunjukan bahwa perhitungan pajak penghasilan pasal 21 karyawan tidak tetap divisi marketing mengalami selisih lebih bayar dikarenakan status wajib pajak yang tidak diperbaharui sedangkan proses pencatatan akuntansi untuk pajak penghasilan pasal 21 telah sesuai dengan ketentuan perpajakan yang berlaku. Kata kunci: Perhitungan dan Pencatatan Pajak Penghasilan Pasal 21
The The Effect of Sustainability Report Disclosure and Profitability on Firm Value of Listed Companies on the Indonesia Stock Exchange for the 2018-2021 Period MENGKO, Maria Hilda; BUDIARSO, Novi Swandari; KALALO, Meily Yoke Betsy
Journal of Governance, Taxation and Auditing Vol. 1 No. 2 (2022): Journal of Governance, Taxation and Auditing (November – February 2022)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i2.454

Abstract

Investors are now starting to pay attention to a company's non-financial performance in addition to its financial performance. This research aims to analyze the effect of Sustainability Report disclosure (SRDI) and profitability (ROE) on firm value (PBV). The population of this research is all of the listed companies on the Indonesia Stock Exchange (IDX) in 2018-2021. There are 30 sample companies that are obtained by using the purposive sampling method. The type of data in this research is secondary data that is collected through the website of IDX and the websites of each company. The data has been analyzed with multiple linear regression analysis method using the SPSS 22 program. The result of this research shows that Sustainability Report disclosure has an insignificant negative effect on firm value and profitability has a significant positive effect on firm value. In Indonesia, Sustainability Report was not mandatory until 2020 so the disclosure index before 2020 are low as firms and investors still did not put much interest on Sustainability Report. Meanwhile, it is proven that investors still value a firm based on its profitability as it gives positive signal about the firm’s success in managing investors’ money.
Efektivitas penerapan pembayaran online berbasis e-Samsat dalam penerimaan pajak kendaraan bermotor pada Badan Pendapatan Daerah Provinsi Sulawesi Utara Opit, Ananda Nikita; Budiarso, Novi Swandari; Tangkuman, Steven
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.103

Abstract

In the current era where everything can be done using technology, including paying vehicle tax, the E-Samsat online application is expected to increase Regional Original Income in North Sulawesi Province. Therefore, I want to know the effectiveness of implementing E-Samsat in the community environment in the Regional Revenue Agency of North Sulawesi Province. This type of research is descriptive qualitative. The results of the research show that there is an increase in the target and realization of Motor Vehicle Tax revenue in 2020-2022, but it decreases in 2023. Judging from the data on Motor Vehicle Tax revenue through the E-Samsat based online application in 2020-2022 there is also an increase, and the same Just as target and realization data will decline in 2023, revenue via E-Samsat will also experience a decline in the number of people paying vehicle tax. However, according to the effectiveness ratio criteria determined by the Ministry of Home Affairs through Minister of Home Affairs Decree No. 690,900,327 concerning Guidelines for Financial Performance Assessment, the total amount of target data and realization of Motor Vehicle Tax revenue is included in the effective category. One of the factors that has not achieved the target and realization of Motor Vehicle Tax revenue is the lack of equitable outreach to all regions. Therefore, the Government, through the Regional Revenue Agency of North Sulawesi Province, must provide more extensive outreach or outreach to the community directly.
Analisis pelaksanaan pemungutan Pajak Bumi Dan Bangunan Perdesaan dan Perkotaan (PBB-P2) berdasarkan Peraturan Bupati No 18 Tahun 2014 di Kecamatan Pasan Kabupaten Minahasa Tenggara Mondigir, Vania Salsabella Christy Belina; Budiarso, Novi Swandari; Wangkar, Anneke
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.123

Abstract

Rural and Urban Sector Land and Building Tax (PBB-P2) is a tax on land and/or buildings except for areas used for plantations, forestry and mining business activities. PBB-P2 collection covers the entirSe process of registering, collecting data and assessing tax objects as well as determining, receiving payments, collecting and reporting receipts. This research aims to find out how the Land and Building Tax Collection (PBB-P2) is implemented based on Regent Regulation No. 18 of 2014 in Pasan District, Southeast Minahasa Regency. The method used in this research is a qualitative descriptive analysis method, where observations and interviews are carried out. Based on the results of existing research, it can be seen that in Pasan District, Land and Building Tax Collection (PBB-P2) has been implemented in accordance with applicable regulations, namely Regent's Regulation No. 18 of 2014 starting from registration, data collection, assessment, determination, payment, billing and recording of receipt.
Analisis transparansi pengelolaan keuangan desa berdasarkan Permendagri No. 20 Tahun 2018 (Studi kasus pada Pemerintah Desa Tosoa Kecamatan Ibu Selatan Kabupaten Halmahera Barat) Tede, Reni; Budiarso, Novi Swandari; Kapojos, Peter M.
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.124

Abstract

This research was conducted to determine the transparency of management village finance in Tosoa village starting from the planning stage, implementation and accountability. The purpose of this study was to find out how transparent village financial management is in Tosoa village, Ibu Selatan District, West Halmahera Regency, based on Permendagri Number 20 of 2018. The analytical method used in this thesis research is a qualitative research that is descriptive and is made based on the result of interviews with several research informants. As for the informants in this study were village officials, in this case the village head, the village secretary, as well as the village finance offier. The results of this study indicate that transparency in village financial management in Tosoa village starting from te planning, implementation and accpuntability stages has been carried out openlyan in accordance with Permendagri Number 20 of 2018.
Evaluasi pengelolaan dana Bantuan Operasional Sekolah (BOS) di SD Negeri 76 Manado Turambi, Krisno; Budiarso, Novi Swandari; Kalalo, Meily Y. B.
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.150

Abstract

The School Operational Assistance (BOS) program is an initiative of the Indonesian government to support school operational costs and improve the quality of education. However, in its implementation, misuse of funds often occurs which affects accountability. Based on this problem, this study aims to evaluate the mechanism of management, use and accountability of BOS funds with the research object SD Negeri 76 Manado based on Permendikbudristek Number 63 of 2023. The research method used was descriptive qualitative, with data collected through interview sessions and documentation. The results showed that the BOS fund management mechanism at SD Negeri 76 Manado had followed the applicable regulations, but there were several obstacles such as changes in the price of goods that affected budget planning. In the use of funds, allocations were made in stages for two semesters and adjusted based on an evaluation of actual needs. Accountability is carried out through a report on the realization of the use of funds prepared every semester. The study concludes that despite efforts to manage funds transparency and accountability, improvements are still needed in supervision and planning adjustments to overcome external constraints and ensure more efficient use of funds. In relation to unforeseen needs, including the cost of emergency repairs, health and security costs, and the procurement of additional teaching materials, there was no effective mechanism for managing the use of BOS funds.
Analisis penerapan pajak atas penggunaan dana desa di Desa Wiau Lapi Barat Kecamatan Tareran Kabupaten Minahasa Selatan Kumaat, Swinglie K.; Budiarso, Novi Swandari; Weku, Priscillia
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.167

Abstract

This study aims to analyze the implementation of taxes on the use of village funds in Wiau Lapi Barat Village, Tareran District, South Minahasa Regency. Village funds are one of the sources of income for village governments originating from the State Revenue and Expenditure Budget (APBN). In accordance with the laws and regulations, the use of village funds must be subject to taxes. The research method used is a qualitative descriptive method. Data were collected through interviews, observation, and documentation studies. The informants in this study consisted of village officials. The results showed that the implementation of taxes on the use of village funds in Wiau Lapi Barat Village has not fully complied with the applicable regulations. There are still several obstacles, including the lack of understanding of village officials and the community regarding the obligation to deposit and report taxes, as well as the limited resources in village tax administration. In addition, there is potential for tax revenue that has not been optimally explored. The conclusion of this study is the need to increase the understanding and capacity of village officials as well as synergy between the village government, local government, and related agencies in the implementation of taxes on the use of village funds. This is expected to improve tax compliance and village tax revenue, thereby supporting village development and community welfare.
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