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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI International Journal of Applied Business and International Management Riset Akuntansi dan Portofolio Investasi
Novi Swandari Budiarso
Universitas Sam Ratulangi
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Antecedents and Consequences of Entrepreneurial Leadership Behaviour in Southeast Minahasa District Government Agustince Neti Kula; Stanss Levynna Hermien Verronica Joyce Lapian; Altje Lenny Tumbel; Novi Swandari Budiarso
International Journal of Applied Business and International Management Vol 6, No 1 (2021): April 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.039 KB) | DOI: 10.32535/ijabim.v6i1.992

Abstract

The main purpose of this research is to analyse Theory of Planned Behaviour (TPB), bureaucracy culture, Entrepreneurial Leadership Behaviour /ELB, and the performance of government apparatus in Southeast Minahasa District. The design of the data was obtained from 86 respondents who work as the government apparatus in Southeast Minahasa. Data analysis in this study used an alternative method of Structural Equation Modelling (SEM). The findings of the research showed that attitude and perceived behavioural control have significant influence on IEL, and subjective norm does not have significant influence on IEL. The authority has significant influence, but also weak on performance of Government Officials. ELB has the highest contribution for the performance of Government Officials. It means that Entrepreneurial Leadership Behaviour is the answer for public demand for creating a good government.
Analisis Perlakuan Akuntansi Penerimaan Pajak Restoran di Kota Manado Adam Daniel Sabijono; Heince Ruddy Wokas; Novi Swandari Budiarso
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 10 No. 4 (2022): JE. VOL 10 NO 4 (2022)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (156.927 KB) | DOI: 10.35794/emba.v10i4.43369

Abstract

Sebagai ibu kota dari provinsi Sulawesi utara, Kota Manado merupakan pusat tempat perdagangan di Sulawesi utara, pembukaan restoran, rumah makan, coffe shop dan bar di Kota Manado meningkat dengan sangat pesat.Tentunya semakin banyak fasilitas penyedia makanan di Kota Manado, semakin banyak penerimaan yang di terima melalui pajak restoran. Dan semakin besar tanggung jawab dari Pemerintah Kota Manado dalam mengatur dan mengelolah setiap penerimaan pendapatan pajak restoran pada sisi akuntansi menyangkut menyangkut segala prosedur pengukuran, pengakuan, pencatatan, penyajian, dan pengungkapan yang diterapkan di Kota Manado apakah sudah sesuai atau tidak. Penelitian ini bertujuan untuk menganalisis perlakuan akuntansi penerimaan pajak restoran di Kota Manado apakah sudah memadai. Objek penelitian ini adalah Badan Pengelolaan Keuangan dan Aset daerah Kota Manado (BKAD). Penelitian ini menggunakan data sekunder dan bersifat kualitatif, dengan analisis data analisis deskriptif. Dan menggunakan teknik pengumpulan data, teknik observasi, teknik wawancara, teknik dokumentasi. Hasil penelitian ini menujunkan penerapan perlakuan akuntansi terhadap penerimaan pajak restoran yang diterapkan di Kota Manado sudah berjalan dengan sangat baik dan memadai karena telah sesuai dengan Peraturan Pemerintah No.71 2010 tentang Standar Akuntansi Pemerintah dan PSAP
EVALUASI PELAKSANAAN PEMANFAATAN BARANG MILIK DAERAH PADA PEMERINTAH KABUPATEN BOLAANG MONGONDOW SELATAN Tyty Kemala Sukma Patadjenu; Jenny Morasa; Novi Swandari Budiarso
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 10 No. 4 (2022): JE. VOL 10 NO 4 (2022)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (280.962 KB) | DOI: 10.35794/emba.v10i4.44246

Abstract

Abstrak: Penelitian ini bertujuan untuk mengevaluasi pelaksanaan pemanfaatan barang milik daerah (BMD), pada Pemerintah Kabupaten Bolaang Mongondow Selatan dengan PP Nomor 27 Tahun 2014. Metode penelitian yang digunakan dalam penelitian ini adalah kualitatif, dengan metode pengumpulan data melalui wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa pada Pemerintah Kabupaten Bolaang Mongondow Selatan belum menerapkan semua bentuk pemanfaatan seperti yang telah diatur dalam PP Nomor 27 Tahun 2014 dan baru menerapkan pemanfaatan dalam bentuk sewa dan pinjam pakai. Walaupun masih ada kendala yang dihadapi pemerintah daerah, namun secara garis besar prosedur pelaksanaan pemanfaatan ini sudah sesuai dengan peraturan yang berlaku. Akan tetapi, masih ada beberapa hal yang harus diperbaiki yaitu harus ada pemeriksaan secara rutin yang dilakukan terhadap BMD yang tidak termanfaatkan yang berada pada instansi Pengguna Barang, serta harus ada pengawasan yang lebih ketat terhadap BMD agar tidak digunakan secara sembarangan oleh pihak yang tidak memiliki hak pemanfaatan Kata Kunci: pemanfaatan barang milik daerah, pinjam pakai, sewa
PREFERENSI PERENCANAAN PAJAK BENTUK USAHA: STUDI KASUS PADA WAJIB PAJAK PERORANGAN DI KOTA BITUNG Roj Jongke Wantah; Lintje Kalangi; Novi Swandari Budiarso
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 14 No. 1 (2023)
Publisher : Universitas Sam Ratulangi

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Abstract

There is a phenomenon that occurs where individual entrepreneurs tend to choose (preference) the form of business entity as part of their tax planning. The corporate form of business is considered more profitable than an individual business when the owned business begins to grow larger. The increase in business turnover which causes changes in tax administration obligations in terms of tariffs and bookkeeping obligations is estimated to be the cause of individual entrepreneurs tending to choose businesses in the form of entities.Based on data compiled from KPP Pratama Bitung, it shows that there are 14 individual taxpayers who have changed their form of business during the last 5 year confinement from 2016 to 2021. From the previous total of Rp.44.821.482 to a total of Rp. 1.115.636. This study aims to know the preferences of individual taxpayers in conducting tax planning for the selection of business forms. This study uses a qualitative method with a case study approach. The selected informants were 10 individual business owners were a concern 10 in tax planning for the selection of business forms with the 3 people having switched during the research, while the rest had not switched. The data were obtained through observation techniques, in-depth interviews and documentation studies.The results of the study show that entrepreneurs as taxpayers always try to take advantage of every situation and rule to pay as little tax as possible in order to save expenses and maximize business profits, so that the decision to transfer the form of business with tax planning is carried out in order to get maximum profit without violating applicable regulations.
REVIU LAPORAN KEUANGAN PEMERINTAH DAERAH OLEH APARAT PENGAWASAN INTERN PEMERINTAH (APIP): STUDI PADA INSPEKTORAT PROVINSI SULAWESI UTARA Titof Pangemanan; Jenny Morasa; Novi Swandari Budiarso
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 14 No. 1 (2023)
Publisher : Universitas Sam Ratulangi

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Abstract

This study aims to analyze the role of the North Sulawesi Provincial Inspectorate in improving the quality of LKPD, find out what obstacles are faced by the North Sulawesi Regional Inspectorate in LKPD reviews to overcome repeated findings and to find out whether the review of LKPD conducted by the North Sulawesi Provincial Inspectorate has been effective. This study uses a qualitative method with a case study approach. Data obtained by in-depth interview techniques. To determine research informants, purposive sampling was used with the condition that they met the established criteria to obtain precise and accurate information. The results of the interviews were processed into data transcripts, then analyzed, coded and categorized into themes. Data analysis uses content analysis. The results of the study show that: (1) the role of the North Sulawesi Provincial Inspectorate in improving the quality of Regional Government Financial Reports is carried out by means of LKPD quality assurance, careful implementation of review stages and Review Work Programs, providing input and improvements to LKPD and preparation of quality Review Working Papers ; (2) the obstacles encountered in the LKPD review to overcome repeated findings were the limited review period, communication and coordination constraints between the LKPD Drafting Team (BKAD) and Regional Apparatus Organizations, and lack of knowledge of financial management in Regional Apparatus Organizations due to employee mutations ; (3) the review conducted by the North Sulawesi Provincial Inspectorate was effective because in conducting the LKPD review the Regional Inspectorate had an attitude of independence and objectivity, besides that it was also supported by the competence of reviewers who had experience in the LKPD Review Team in previous years.
Pengaruh leverage, likuiditas, dan profitabilitas terhadap agresivitas pajak (Studi pada perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2019-2022) Grace Ezra Aulia Deborah Simanungkalit; Novi Swandari Budiarso; Claudia Korompis
Riset Akuntansi dan Portofolio Investasi Vol. 1 No. 2 (2023)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.55

Abstract

Companies often view tax as a burden that reduces net profit, resulting in them tending to take action to minimize the tax burden or what is called tax aggressiveness. Several factors that can influence tax aggressiveness are leverage . liquidity , and profitability. The aim of this research is to determine the influence of Leverage , Liquidity and Profitability on Tax Aggressiveness in Consumer Goods Industry Sector Companies Listed on the Indonesia Stock Exchange in 2019 - 2022. Leverage is measured using the debt to assets ratio calculation , liquidity is measured using the current ratio calculation , profitability is measured using the return on assets calculation , and tax aggressiveness is measured using the effective tax rate . This type of research is quantitative research with a sampling technique, namely purposive sampling consisting of 30 samples from 51 populations and using multiple linear regression analysis with data processing via IBM SPSS 26. Partial and simultaneous research results show that leverage , liquidity and profitability have an influence against tax aggressiveness.
Co-Authors Adam Daniel Sabijono Agustince Neti Kula Altje Lenny Tumbel Claudia Korompis Grace Ezra Aulia Deborah Simanungkalit Heince Ruddy Wokas Jenny Morasa Lintje Kalangi Roj Jongke Wantah Stanss Levynna Hermien Verronica Joyce Lapian Titof Pangemanan Tyty Kemala Sukma Patadjenu