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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 Gorontalo Accounting Journal Journal of Contemporary Accounting Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Indonesia Accounting Journal The Studies of Social Sciences International Journal of Applied Business and International Management 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 Jurnal Akuntansi Kontemporer Research In Management and Accounting (RIMA)
Novi Swandari Budiarso
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Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Medicine & Pharmacology Social Sciences

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Apakah investor berpeluang mengalahkan pasar Indonesia? Budiarso, Novi Swandari; Pontoh, Winston
Riset Akuntansi dan Manajemen Pragmatis Vol. 1 No. 1 (2023)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.78

Abstract

Since 2020, the capital market in Indonesia has been filled with information about changes in global conditions which have greatly influenced economic conditions. This study aims to estimate market efficiency (in weak form) using time series data from 1 January 2020 to 15 December 2023. The findings show that market conditions throughout the observation period were inefficient in weak form. Apart from that, the findings also show that the risk-return tradeoff of the estimated market index in Indonesia tends to improve. However, the movement pattern of the estimated market index is also predicted to remain in an inefficient condition in a weak form. These findings imply that investors tend to have the opportunity to beat the market in the next 150 days with the aim of obtaining abnormal returns.
Determinan kebijakan dividen: Peran profitabilitas, leverage, dan ukuran perusahaan pada perusahaan LQ45 di Indonesia Mamahit, Tiara Angelica; Budiarso, Novi Swandari; Kapojos , Peter Marshall
Riset Akuntansi dan Manajemen Pragmatis Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.347

Abstract

This study examines the effect of profitability, leverage, and firm size on dividend policy in companies listed in the LQ45 Index on the Indonesia Stock Exchange for the 2022–2024 period. Profitability is measured by Net Profit Margin (NPM), leverage by Debt to Assets Ratio (DAR), firm size by the natural logarithm of total assets, and dividend policy by Price Earnings Ratio (PER). The research employs a quantitative approach using secondary data with purposive sampling, resulting in 27 companies from a population of 45. Data were analyzed using multiple linear regression. The results indicate that firm size significantly influences dividend policy, while profitability and leverage have no significant effect. Simultaneously, profitability, leverage, and firm size collectively affect dividend policy. These findings imply that larger firms tend to have more stable financial performance and greater capacity to distribute dividends compared to smaller firms, while profitability and leverage alone are insufficient to determine dividend distribution decisions.
Analisis implementasi akuntansi pertanggungjawaban sebagai alat penilaian kinerja pusat biaya pada Perusahaan Daerah Air Minum (PDAM) Wanua Wenang Manado Gracia, Hana; Budiarso, Novi Swandari; Pinatik, Sherly
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.407

Abstract

Responsibility accounting is a system used to evaluate managerial performance in cost centers based on accountability for costs and revenues. This study analyzes the implementation of responsibility accounting in assessing cost center performance at PDAM Wanua Wenang Manado using a descriptive method, with data collected through interviews, observations, and documentation. The results show that the system has been implemented fairly well, though improvements are needed in classifying controllable and uncontrollable costs. Accountability reporting is conducted through budget-to-actual comparisons, revealing several significant budget variances.
E-Receipt Based Value Added Tax Accounting Treatment at CV Mega Lestari Manado WALAKANDOU, Olivia Gracia; SONDAKH, Jullie Jeanette; BUDIARSO, Novi Swandari
Journal of Governance, Taxation and Auditing Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i3.518

Abstract

The purpose of this study was to determine how the accounting treatment of value added tax based on e-invoice. This study uses a qualitative method with a descriptive approach and the focus in this research is the application of VAT, calculation of VAT, recording of Output and Input VAT, reporting of VAT tax invoices, and the implementation of the e-invoicing system at CV Mega Lestari. The results of this study are CV Mega Lestari has calculated and recorded VAT in accordance with the applicable Taxation Law but in terms of VAT reporting it is not appropriate because the tax reporting is still not timely, and for VAT reporting using the e-invoice application is more efficient. and make the job easier. From the results of data analysis and discussion, it will be concluded that the accounting treatment of CV Mega Lestari's value added tax has carried out its rights and obligations in accordance with the Value Added Tax Law no. 42 of 2009 in terms of calculation and recording. In terms of reporting, the company should increase knowledge about tax regulations, especially regarding the making of tax invoices to avoid delays in reporting so that the company is not subject to sanctions. And related to the use of e-invoicing applications, it must be further improved to minimize the occurrence of errors.
Evaluation of Final Income Tax on Construction Services Based on Government Regulation Number 9 of 2022 at CV. CIDA MAWERU, Angela Lydia Stacia; BUDIARSO, Novi Swandari; SUWETJA, I Gede
Journal of Governance, Taxation and Auditing Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i3.569

Abstract

Government Regulation Number 9 of 2022 is the second amendment to Government Regulation Number 51 of 2008 concerning Income Tax on Income from Construction Services Business. This change is a policy issued by the Government to assist the Construction Services sector in dealing with the impact of the covid-19 pandemic so that this business process can be maintained. In this new regulation there are changes to the final income tax rate, classification and scope of construction services. This study aims to evaluate the application of the final income tax on construction services based on Government Regulation Number 9 of 2022 on CV. CIDA in this case the imposition of final income tax rate, calculation, withholding, deposit and reporting of final income tax on Construction Services. The research method used is descriptive qualitative method. The results of the study show that the final income tax rate imposed on CV. CIDA according to business qualifications and applicable regulations, namely 1.75%. For calculation, withholding and final income tax deposit CV. CIDA complies with existing regulations. However, the final income tax reporting is not in accordance with the existing tax regulations.
Evaluasi penerapan prosedur penatausahaan bendahara pengeluaran dalam penerbitan Surat Perintah Pencairan Dana (SP2D) pada Badan Keuangan dan Aset Daerah Kota Manado Najoan, Vricilia Febiola; Budiarso, Novi Swandari; Kapojos , Peter M.
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.424

Abstract

The Expenditure Treasurer plays a strategic role in ensuring accountability and orderly management of regional finances, particularly in the issuance of Fund Disbursement Orders (SP2D). However, in practice, the SP2D issuance process often encounters administrative constraints that may hinder the timely implementation of regional government programs and activities. This study aims to evaluate the administrative procedures of the Expenditure Treasurer in issuing SP2D at the Regional Finance and Asset Agency (BKAD) of Manado City and to assess their compliance with the Regulation of the Minister of Home Affairs Number 77 of 2020. This study employs a qualitative research method with a case study approach, focusing on a single unit of analysis, namely BKAD Manado City. Data were collected through in-depth interviews with key informants involved in the SP2D issuance process and through document analysis related to regional financial administration. Data analysis was conducted using a descriptive qualitative approach by comparing actual practices with applicable regulatory provisions. The results indicate that, in general, the administrative procedures of the Expenditure Treasurer in issuing SP2D at BKAD Manado City have been implemented in accordance with the Regulation of the Minister of Home Affairs Number 77 of 2020. Nevertheless, several obstacles remain, particularly incomplete supporting documents and suboptimal inter-unit coordination, which contribute to delays in SP2D issuance. These findings highlight the importance of strengthening internal control mechanisms and improving administrative efficiency to enhance regional financial governance.
Co-Authors Altje L. Tumbel Andea, Selint Gar Aneke Wangkar Anneke Wangkar Ante, Jeine Margareta Bangun, Aron Karolina Baware, Denray Datu, Christian V. David P. E. Saerang David P. E. Saerang David Paul Elia Saerang Dhullo Afandi Dian Purnamasari Duinkerken, Jessie Christy Natalia Fitria Ayu Lestari Niu Gerungai, Natalia Y. T. Giam, Richard Sarmento Grace B. Nangoi Gracia, Hana Heince R.N Wokas Herman Karamoy Herwanto, Theo Alfan I Gede Suwetja Imbing, Grasela Feini IROTH, RANDA MATTHEW Jantje J. Tinangon Jenny Morasa Jocom, Agnes Michelle Josua Semuel Turangan Jullie J Sondakh Kaindeh, Gracia Dineliska Kalalo, Meily Yoke Betsy Kapojos , Peter M. Kapojos , Peter Marshall Kapojos, Peter Marshall Kareth, Vebby Karo, Lusinda Natalya Debora Khristian, Edwin Kula, Agustince Neti Kumaat, Swinglie K. Lapian, Stanss Levynna Hermien Verronica Joyce Lintje Kalangi Liwe, Alther Gabriel Lohonauman, Hans Lomboan, Meiva Fransiska Makalalag, Afiansyah Makalare, Zevania Mamahit, Tiara Angelica Mamangkey, Trixie Manikome, Elis Felisya Manuho, Priskila Maradesa, Djeini MAWERU, Angela Lydia Stacia Meily Y. B. Kalalo, Meily Y. B. MENGKO, Maria Hilda Mokoginta, Mia Istiana Mondigir, Vania Salsabella Christy Belina Najoan, Vricilia Febiola 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 Rorong, Tessalonica Salatnaya, Riseda Samad, Faturrahman H. Sardjono , Olivia Y.M. Sardjono, Olivia Y. M. Sherly Pinatik Siagian, Timotius Sintje Rondonuwu, Sintje SONDAKH, Jullie Jeanette Sonu, Sri Sunarni Stanley Kho Walandouw Steven J. Tangkuman Steven Tangkuman Sumendap, Steinly Tatemba, Happy Tede, Reni Tumanduk, Leonardo Turambi, Krisno Ventje Ilat WALAKANDOU, Olivia Gracia Wangkar , Anneke Weku, Priscillia Wibisono, Bagus Tutuka Winston Pontoh Winston Pontoh Wokas, Heince Rudy Nicky Yuvita M. F Goni, Yuvita M. F