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PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT (Studi empiris pada Kantor Akuntan Publik di DKI Jakarta) Maralus Samosir; Eduward Tony Sitorus; Ringkot P Nainggolan; Oktavia Marpaung
Jurnal Akuntansi dan Perpajakan Jayakarta Vol 3 No 02 (2022): Vol. 03 No. 02 Januari 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53825/japjayakarta.v3i02.122

Profesi Akuntan Publik (auditor) ibarat “pedang mata dua”, di satu sisi auditor harus memperhatikan kredibilitas dan etika profesi, namun di sisi lain juga harus menghadapi tekanan dari klien dalam berbagai pengambilan keputusan auditor. Jika auditor tidak mampu menolak tekanan dari klien seperti tekanan personal, emosional atau keuangan maka independensi dan kompetensi auditor telah berkurang dan bisa mempengaruhi kualitas audit. Penelitian ini bertujuan untuk menganalisis dan membuktikan bukti empiris pengaruh kompetensi dan independensi yang diberikan oleh KAP terhadap kualitas audit. Sampel yang digunakan sebanyak 38 responden yaitu auditor yang terdapat pada 7 KAP di DKI Jakarta. Sedangkan untuk menjawab hipotesis penelitian menggunakan alat analisis regresi berganda, setelah sebelumnya dilakukan pengujian asumsi klasik. Berdasarkan hasil penelitian dapat disimpulkan bahwa kompetensi dan independensi auditor berpengaruh positif terhadap kualitas audit. Sehingga semakin luas kompetensi seorang auditor serta semakin dalam independensi dibidang auditing, maka akan semakin baik kualitas audit yang dilakukan.

Feasibility analysis of rates of PDAM, South Halmahera district, North Maluku based on full cost recovery Maralus Samosir; Eduward Tony Sitorus; Ringkot P Nainggolan
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 2 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i2.956

This study aims to conduct an analysis of the feasibility of PDAM tariffs in South Halmahera Regency based on full cost recovery. In 2018, the average water tariff per m3 was IDR 3,046.41, or 53.67% of the essential cost of water per m3 of IDR 5,676.60. Whereas for 2019, the average water tariff per m3 is IDR 3,112.35, or 52.02% of the crucial cost of water per m3 of IDR 5,982.96. In 2018 and 2019, the selling price of water was still below the basic price of water, so the applicable average tariff did not fully cover costs (full cost recovery). This happened because it used the 2006 water tariff. PDAM Halmahera Selatan Regency has never proposed a new tariff policy. It has yet to evaluate its tariff policy every year because it focuses on its social role in serving the community's water supply and expanding service coverage. PDAM has also never received operational assistance subsidies from the South Halmahera Regency Government. Public interest statements This study proposes tariff changes that can cover total costs (full cost recovery) for the Regent of South Halmahera Regency. If the tariff proposal is not approved, the PDAM should seek operational assistance subsidies to cover the full costs from the South Halmahera Regency Government. If the two efforts are unsuccessful, the PDAM must carry out cost efficiencies to reduce the high operating expenses.

Feasibility analysis of rates of PDAM, South Halmahera district, North Maluku based on full cost recovery Maralus Samosir; Eduward Tony Sitorus; Ringkot P Nainggolan
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 2 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i2.956

This study aims to conduct an analysis of the feasibility of PDAM tariffs in South Halmahera Regency based on full cost recovery. In 2018, the average water tariff per m3 was IDR 3,046.41, or 53.67% of the essential cost of water per m3 of IDR 5,676.60. Whereas for 2019, the average water tariff per m3 is IDR 3,112.35, or 52.02% of the crucial cost of water per m3 of IDR 5,982.96. In 2018 and 2019, the selling price of water was still below the basic price of water, so the applicable average tariff did not fully cover costs (full cost recovery). This happened because it used the 2006 water tariff. PDAM Halmahera Selatan Regency has never proposed a new tariff policy. It has yet to evaluate its tariff policy every year because it focuses on its social role in serving the community's water supply and expanding service coverage. PDAM has also never received operational assistance subsidies from the South Halmahera Regency Government. Public interest statements This study proposes tariff changes that can cover total costs (full cost recovery) for the Regent of South Halmahera Regency. If the tariff proposal is not approved, the PDAM should seek operational assistance subsidies to cover the full costs from the South Halmahera Regency Government. If the two efforts are unsuccessful, the PDAM must carry out cost efficiencies to reduce the high operating expenses.

PENGARUH SISTEM INFORMASI AKUNTANSI MANAJEMEN DAN SISTEM PENGUKURAN KINERJA TERHADAP KINERJA MANAJERIAL PADA PUSKESMAS SITANGGAL Eduward Tony Sitorus; Risma Ayu Nabela; Oktavia Marpaung; Ringkot P Nainggolan
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 1 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i1.220

This research aims to analyze the influence of accounting information systems and performance measurement systems. The method used in research using quantitative research is research that is described systematically, directed and clearly structured from the beginning to the formation of the research design. The sample is nonprobability sampling using a saturated sample. The population in this study was the Siangkat Community Health Center. The sample in the study was 30 samples. Data used in This research uses primary data sourced from the Sitanggal Community Health Center. Results of this research: partially (t test) it is known that the Accounting Information System and Performance Measurement System have a significant effect on Managerial Performance, and in the F test the Accounting Information System and Performance Measurement System variables simultaneously have an effect on Managerial performance. In the coefficient of determination, there is an influence of motivation and work discipline on employee performance which is influenced by other factors which are not included in the variables in this research.

ANALYSIS OF UMKM FINANCIAL REPORTS BASED ON FINANCIAL ACCOUNTING STANDARDS FOR SMALL AND MEDIUM MICRO ENTITIES (SAK EMKM) (BERKAH RIDHO BUSINESS CASE STUDY) Yogi Prasetyo; Maralus Samosir; Eduward Tony Sitorus; Ringkot P Nainggolan
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 3 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i3.445

This research aims to assist in the preparation of financial statements in accordance with SAK EMKM at Usaha Berkah Ridho, located in Milangasri Village, Panekan District, Magetan Regency. Usaha Berkah Ridho is a manufacturing company that produces cakes. This research uses a descriptive approach with quantitative and qualitative methods, as well as data collection techniques such as interviews, documentation, and observation. The results of the research show that Usaha Berkah Ridho has not yet prepared financial statements in accordance with SAK EMKM due to a lack of understanding of these standards. Currently, the company only records cash receipts and expenditures simply in a daily journal.

Challenging the Industry Effect: Evidence of Fundamental Risk Heterogeneity Across Sectoral and Industry Tiers Rexon Nainggolan; Ringkot P Nainggolan; Clarijun Q Montebon
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 3 (2026): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i3.6465

Purpose: The study challenges the industry effect concept by analysing total volatility and idiosyncratic risk in the firms listed in the Indonesia equity market to investigate whether firms in the same sector industry share similar risk profiles. Methodology: While previous work has largely focused on the time series of average idiosyncratic volatility, the study uses a novel cross-sectional approach to identify industry-wide mispricing in the normalisation of both total and idiosyncratic volatility, by using data from 601 publicly traded firms in the Indonesia Equity Market (IDX) and several robust statistical tests, including the Coefficient of Variance, the Shapiro-Wilk Test for Data Normality, the Kruskal-Wallis H test, and Levene's Test. Result: The findings show significant variation across industries, with coefficients of variation for total volatility and idiosyncratic risk at the market level higher than typically observed in homogeneous groups. Deviating from the traditional Structure-Conduct-Performance (SCP) view. Conclusions: This study found that the traditional Structure-Conduct-Performance (SCP) model is too simple to capture how firms really behave, especially when compared to the Resource-Based View (RBV) using modern risk analysis. Limitations: The study focuses on standard deviation and STEY X as measures of risk and does not cover other external factors, such as macroeconomic or geopolitical factors. Contributions: The results contribute to the existing capital market literature by providing empirical evidence that challenges the traditional concept of the industry effect, showing that sectoral and industry classifications fail as measures of firm risk profile.

Profil Risiko dan Imbal Hasil pada Perusahaan Pemerintah: Bukti Empiris dari Bursa Efek Indonesia Ringkot P. Nainggolan; Rexon Nainggolan
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Juli 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i3.7528

This study investigates the effect of government ownership on the risk-return profile of firms listed on the Indonesia Stock Exchange (IDX). Using a comprehensive sample of 600 companies, this research employs the Capital Asset Pricing Model (CAPM) framework to examine financial performance from the perspectives of risk-adjusted return (Alpha), systematic risk (Beta), and total volatility (Standard Deviation). The sample is divided into two parts, namely government-owned companies (n=33) and non-government companies (n=567). Statistical analysis using the T-Test and Welch T-Test reveals three main findings. First, there is no significant difference in Alpha between the two groups, indicating that government ownership does not result in a systematic performance penalty or premium after risk adjustment. Second, government-related companies exhibit much higher Beta coefficients, indicating greater sensitivity to market movements than non-government companies. Third, although they have higher systematic risk, there is no significant difference in total volatility (Standard Deviation) between the two groups. This indicates a risk-sharing phenomenon where the increased market sensitivity of government companies is offset by lower idiosyncratic risk. These results indicate that on the IDX, ownership structure is a determinant of the risk borne by investors but plays a lesser role in determining risk-adjusted returns.

Pelatihan Menabung Sejak Dini di Panti Asuhan Parapattan : Pengabdian Samuel Horas Sarjana; Kuncoro Wibowo; Eduward Tony Sitorus; Ringkot P Nainggolan
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 5 No. 1 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 5 Nomor 1 (Juli 2026 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v5i1.7091

Panti Asuhan adalah suatu tempat yang memiliki kepedulian dan terpanggil untuk mempunyai rasa tanggung jawab kepada anak-anak yang berada di dalam keadaan tidak normal atau tidak layak disebabkan tidak memiliki orang tua, keluarga atau dapat juga dikarenakan ketidaksanggupan bahkan ketidakpedulian keluarga terhadap mereka. Panti Asuhan dibangun untuk memberikan pelayanan agar terwujud kesejahteraan sosial bagi anak terlantar tersebut dengan cara mengambil peran sebagai pengganti orang tua atau wali anak terlantar kemudian mencukupi kebutuhan fisik, mental dan juga sosial mereka. Bentuk layanan utama bagi anak-anak kurang beruntung tersebut adalah memberi pelayanan di bidang pendidikan. Melihat keadaan panti asuhan pada umumnya mudah ditemui minimnya literasi, pemahaman dan juga perlakuan pendidikan bagi para anak-anak penghuni panti asuhan. Masalah pendidikan seperti yang tertuang di dalam Undang-Undang Dasar 1945 adalah hak setiap warga negara, tertulis pada pasal 31 ayat 1,, yakni: Setiap warga negara berhak mendapatkan pendidikan. Bahkan tujuan “Mencerdaskan kehidupan bangsa” adalah merupakan salah satu dari empat tujuan utama negara Indonesia yang tercantum dalam Pembukaan Undang-Undang Dasar (UUD) 1945 alinea keempat. Begitu pentingnya arti pendidikan bagi negara Indonesia. Pendidikan juga berperan dalam pembentukan sikap maupun orientasi (pengenalan) anak terhadap kondisi belajar, membentuk perilaku, kebiasaan yang baik dan benar juga menambah pengetahuan. Kegiatan pengabdian kepada masyarakat ini mempunyai tujuan agar anak-anak penghuni Panti Asuhan Parapattan dapat memiliki kesadaran serta kebiasaan menabung, menyisihkan uang yang dimiliki untuk nantinya dapat digunakan bagi hal-hal yang lebih bernilai. Sasaran kegiatan pengabdian kepada masyarakat ditujukan kepada anak-anak penghuni Panti Asuhan Parapattan dari rentang jenjang pendidikan Taman Kanak-Kanak (TK) hingga jenjang Sekolah Menengah Atas (SMA) yang keseluruhannya berjumlah 36 anak. Dalam melakukan pelatihan dan pendidikan menabung sejak dini kepada anak-anak penghuni Panti Asuhan memakai metode penyuluhan dengan menerangkan dan menerapkan langsung melalui paparan narasi, juga contoh nyata cara menabung serta menjelaskan manfaat menabung yang semuanya itu diharapkan dapat meningkatkan pengetahuan, pemahaman, keterampilan juga kreativitas anak panti asuhan. Anak-anak penghuni Panti Asuhan Parapattan pada umumnya telah mampu membaca, menulis, maupun berhitung. Kegiatan pengabdian kepada masyarakat ini mempunyai tujuan agar anak-anak penghuni Panti Asuhan Parapattan dapat memiliki kesadaran serta kebiasaan menabung, menyisihkan uang yang dimiliki untuk nantinya dapat digunakan untuk hal yang lebih bernilai. Hasil kegiatan pengabdian masyarakat ini memperlihatkan antusiasme yang sangat tinggi dari anak-anak tersebut juga keikutsertaan yang total serta termotivasi untuk melakukan kebiasaan menabung demi masa depan yang cerah. Diharapkan kegiatan seperti ini sering dilaksanakan untuk memberikan masa depan yang lebih baik bagi anak-anak panti asuhan.

PENGARUH KEMUDAHAN, KEPERCAYAAN, DAN RISIKO TERHADAP MINAT PENGGUNAAN QRIS PADA KARYAWAN DI WILAYAH JAKARTA PUSAT TAHUN 2025 Mutiara Armita; Ringkot P Nainggolan
Mount Hope Management International Journal Vol. 3 No. 2 (2025)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/momil.v3i2.979

The development of digital payment systems in Indonesia has experienced significant growth along with the implementation of the Quick Response Code Indonesia Standard (QRIS). The level of QRIS adoption by users is influenced by perceived ease of use, trust, and risk. This study aims to analyze the influence of ease of use, trust, and risk on the intention to use QRIS among employees in the Central Jakarta area in 2025. This study uses a quantitative approach with a survey method by distributing questionnaires to 100 respondents selected using a purposive sampling technique. Data were analyzed using multiple linear regression with SPSS software through validity tests, reliability tests, classical assumption tests, t-tests, F-tests, and coefficients of determination (Adjusted R²). The results show that partially ease of use and trust have a positive and significant effect on the intention to use QRIS, with trust being the most dominant variable. Meanwhile, risk has no significant effect on intention to use. Simultaneously, ease of use, trust, and risk have a significant effect on intention to use QRIS. These findings indicate that increasing the perception of ease of use and strengthening the trust aspect are strategic factors in encouraging the adoption of QRIS-based digital payments.

ANALISIS YURIDIS PENGUJIAN KEBENARAN MATERILL ATAS KETENTUAN FORMIL PADA SENGEKETA PAJAK STUDI KASUS PUTUSAN PENGADILAN PAJAK NOMOR 009988.16/2021/PP/M.IIIA TAHUN 2023 Eduward Tony Sitorus; Ardiansyah Ardiansyah; Maralus Samosir; Ringkot P Nainggolan
Jurnal Akuntansi dan Perpajakan Jayakarta Vol 4 No 1 (2022): Vol. 04 No. 01 Juli 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53825/japjayakarta.v4i1.142

Perbedaan interpretasi antara wajib pajak dan petugas pajak dapat berujung pada sengketa pajak (tax dispute) hingga sengketa pajak di Pengadilan Pajak, bahkan Mahkamah Agung. Penelitian ini bertujuan untuk mengetahui mekanisme dan tata cara penyelesaian sengketa pajak atas banding dalam sistem peradilan pajak Indonesia. Dalam penelitian ini Peneliti mengkaji pengujian kebenaran materiel terhadap ketentuan formill dan menganalisis masing-masing dalil hukum dari wajib pajak (Pemohon Banding) dan Direktur Jenderal Pajak (Terbanding). Metode penelitian yang digunakan dalam penelitian ini adalah penelitian hukum yuridisnormatif, yaitu suatu metode penelitian hukum yang pada prinsipnya melakukan penelitian kualitatif terhadap peraturan hukum (hukum positif), asas-asas hukum, sistematika hukum dan prinsip-prinsip hukum maupun doktrin-doktrin hukum. Pendekatan penelitian yang digunakan adalah Statute approach adalah pendekatan penelitian hukum yang dilakukan dengan menelaah peraturan perundang-undangan yang berkaitan dengan isu hukum yang sedang diteliti. Hasil penelitian mendapatkan dua simpulan, Terkait kelalaian Wajib Pajak atas pelaporan SPT Tahunan dan telah dikenakan sanksi administrasi, terhadap uang muka pajak yang sudah dibayar walaupun tidak dilaporkan dalam SPT Tahunan bukan berarti uang muka pajak tersebut tidak diakui dan selain itu, pertimbangan hukum menunjukan bahwa hukum dan keadilan adalah dua hal yang erat hubungannya, berarti keadilan adalah nilai tertinggi, fundamental atau absolut, yang melebihi dari pada kepastian hukum formal.

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