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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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Efisiensi pasar dan mean-reversion di Indonesia Sari, Dian Purnama; Maradesa, Djeini; Budiarso, Novi Swandari
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.114

Abstract

The Indonesian capital market is one of the markets in Asia that has the potential to be influenced by various economic and other global issues. This study aims to examine market conditions in Indonesia in the context of the weak form efficient market hypothesis. The sample used is the rate of return from the composite index in Indonesia with an observation period from 2010 to 2023. This study finds that the average value throughout the observation period is quite small and almost close to zero although it has an optimum return. In further analysis, the finding shows that the market in Indonesia is consistent with the weak form efficient market hypothesis with a mean-reversion tendency.
Penerapan ISAK 35 dan akuntabilitas laporan keuangan organisasi nonlaba (Studi kasus pada Gereja Pantekosta di Indonesia Bukit Zaitun) Budiarso, Novi Swandari; Maradesa, Djeini
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.53

Abstract

Entitas berorientasi nonlaba mendapatkan sumber daya dari pemberi sumber daya yang tidak mengharapkan pengembalian, namun akuntabilitas tetap harus diterapkan guna pengambilan Keputusan yang tepat. Penilaian akuntabilitas dapat dilakukan dengan mengacu pada indikator-indikator akuntabilitas. Tujuan penelitian ini adalah untuk mengetahui peran penerapan ISAK 35 terhadap akuntabilitas laporan keuangan. Jenis penelitian ini adalah kualitatif, sedangkan cara memperoleh data dilakukan dengan wawancara, observasi dan dokumen. Teknik analisis dilakukan dengan mengumpulkan data dari sumber data internal dan eksternal, selanjutnya berdasarkan data tersebut dibuat analisis penilaian akuntabilitas berdasarkan 5 indikator. Selanjutnya dibuat analisis atas laporan keuangan berdasarkan ISAK 35 dan ditarik kesimpulan. Kesimpulan yang diperoleh adalah GPdI Bukit Zaitun perlu membuat Standar Operasional Prosedur dan menerapkan ISAK 35 karena dapat mendorong akuntabilitas terhadap pemberi sumber daya dan penilaian akuntabilitas internal guna pengambilan keputusan
Dampak beban, pendapatan, dan beban pokok penjualan terhadap laba usaha dalam isu kenaikan harga minyak dunia pada perusahaan manufaktur sektor basic materials Baware, Denray; Budiarso, Novi Swandari; Wangkar , Anneke
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.227

Abstract

Operating profit is a measure that assesses how healthy and efficient a company is in conducting its operational activities. This study aims to determine whether there is an effect of operating expenses, operating income, and the cost of goods sold on operating profit amidst the issue of rising global oil prices in basic materials sector manufacturing companies listed on the Indonesia Stock Exchange for the 2022-2023 period. The analytical method used in this thesis is quantitative with an associative approach, which aims to determine the influence and relationships that occur. The data analysis technique in this study uses multiple linear regression. The data processing for this study is conducted using the Jamovi software tool. The results show that there is a significant positive effect of operating expenses and operating income on operating profit, and a significant negative effect of the cost of goods sold on operating profit in basic materials sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2022-2023 period.
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.
Analisis penerapan sistem akuntabilitas kinerja instansi pemerintah berdasarkan Peraturan Presiden Nomor 29 Tahun 2014 pada Badan Pendapatan Daerah Provinsi Sulawesi Utara Ritto, Fanesia; Budiarso, Novi Swandari; Sardjono , Olivia Y.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.242

Abstract

The Government Agency Performance Accountability System is a system whose application is used to measure performance against the level of success and failure in programs and activities. In this case, Presidential Regulation Number 29 of 2014 concerning the Performance Accountability System of Government Agencies which is the basis for the regulation on the implementation of SAKIP. In this regulation, the implementation of SAKIP consists of Strategic Plan, Performance Agreement, Performance Measurement, Performance Data Management, Performance Data Reporting, Performance Reporting, and Review and Evaluation. This study aims to determine the suitability of the implementation of SAKIP based on Presidential Regulation No. 29 of 2014 and to determine the level of success and failure of programs and activities that have been determined. The methods used in this study are qualitative descriptive and data collection methods through interviews and documentation. The results of this study show that the implementation of the Government Agency Performance Accountability System at the North Sulawesi Provincial Regional Revenue Agency has been good and in accordance with Presidential Regulation Number 29 of 2014.
Analisis perhitungan dan pelaporan Pajak Penghasilan (PPh) pasal 21 pada Komisi Pemilihan Umum Kota Tomohon Kaindeh, Gracia Dineliska; Kalangi, Lintje; Budiarso, Novi Swandari
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.279

Abstract

Income Tax (PPh) Article 21 is withholding tax on income in connection with service work, or activities in whatever name and form received or obtained by domestic individual taxpayers, which must be carried out by employers, government treasurers, corporate pension funds, companies, and organizing activities. The purpose of this writing is to analyze the calculation and reporting of Income Tax Article 21 at the Tomohon City General Election Commission in accordance with Law no. 7 of 2021. The analytical method used is descriptive qualitative with data collection methods interviews, observation and documentation. The results of the research show that the analysis of the calculation and reporting of Income Tax (PPh) Article 21 at the Tomohon City General Election Commission is not fully in accordance with regulations because Income Tax reporting is only carried out annually and monthly and quarterly reporting is not carried out.
Analisis Catatan atas Laporan Keuangan pos aset tetap pada Badan Keuangan dan Aset Daerah Kota Manado Siagian, Timotius; Budiarso, Novi Swandari; Kapojos, Peter M.
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.237

Abstract

Presenters of financial reports must include notes as an integral part of general-purpose financial reports. This study discuss Government Regulation (PSAP) Number 71 Year 2010, Statement number 04  about Notes to the Financial Statements, focusing on the fixed assets account.The objectives of this research are to ascertain the level of detail and clarity of the notes on financial reports for fixed assets items presented by the Finance and Asset Management Agency Regions (BKAD) of the Manado City Government for users of financial reports, including the government and the public.The research method is descriptive qualitative, with data collection through interview techniques and documentation. The research results show that the Notes to Financial Reports, especially fixed asset items produced by the BKAD of the Manado City Government, are not fully informative.
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.
Application of ISAK 35 to the Presentation of Financial Reports of the Manado Diocese of the Catholic Church Lomboan, Meiva Fransiska; Saerang, David Paul Elia; Budiarso, Novi Swandari
The Contrarian : Finance, Accounting, and Business Research Vol. 3 No. 1 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.127

Abstract

This study aims to determine the existing forms of financial reporting and to find out stages, impacts and driving factors of the process of implementing ISAK 35 on the presentation of financial reports of the Manado Diocese of the Catholic Church based on the institutional theory of the form of coercive isomorphism and the Edward III model theory, namely communication, resources, disposition, bureaucratic structure. This study uses the method descriptive qualitative where data collection was carried out by means of interviews and documentation studies. The results show that the policy for implementing financial accounting information systems is not yet fully in accordance with applicable accounting standards. The organization has not fully adhered to the standard of ISAK 35. Financial records are processed using existing financial applications. By the aspect of resources, the attitude of the implementers still shows that the implementers still have minimal/not yet adequate knowledge about the accounting system created and communication between implementing agents is not yet optimal. The indicators in the bureaucratic structure variable in the form of SOPs have been achieved well because in 2019 the Manado Diocese has created a Financial Guideline that must be implemented by every parish, although in practice it is not yet perfect. In its implementation, there are still obstacles from a practical perspective, such as human error, hardware weaknesses, software weaknesses and system weaknesses. Efforts to overcome obstacles include continuing to update applications that have been created based on the latest standards and providing regular training materials that are packaged easily so that the attitude of the application implementing agents themselves can accept the new policy and those responsible for parish finances must be wiser and adhere to diocesan policies to produce financial reports that are transparent, accountable, and trustworthy.
Analisis kinerja keuangan PT Pelabuhan Indonesia (Persero) Regional 4 Manado dengan menggunakan rasio keuangan dan Common Size Samad, Faturrahman H.; Budiarso, Novi Swandari; Tangkuman, Steven J.
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.344

Abstract

This study aims to analyze the financial performance of PT Pelabuhan Indonesia (Persero) Regional IV Manado during the period 2022–2024 using financial ratio and common size analysis. The research method employed is descriptive quantitative with secondary data obtained from the company’s financial statements. The analysis includes liquidity, solvency, profitability, and activity ratios, along with common size analysis of the financial position and income statements. The results show that the current ratio decreased from 2,284% (2022) to 240.7% (2024), while the cash ratio was only recorded in 2022 at 9.07% due to centralized cash management at the head office. Solvency ratios increased, with the Debt to Asset Ratio (DAR) rising from 32% to 38.79% and the Debt-to-Equity Ratio (DER) from 47.05% to 63.38%. Profitability ratios improved, as reflected by increases in ROA, ROE, and NPM to 28.01%, 45.76%, and 8.26% in 2024, respectively. Common size analysis revealed a higher proportion of fixed assets and liabilities, alongside a decrease in equity. Overall, the financial performance demonstrates improvements in profitability and efficiency, although cash management and capital structure remain critical areas. This study provides practical insights for financial management in state-owned port enterprises at the regional level.
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