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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 JURNAL BERKALA ILMIAH EFISIENSI ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat Indonesia Accounting Journal Formosa Journal of Applied Sciences (FJAS) International Journal of Tourism and Hospitality in Asia Pasific International Journal of Accounting & Finance in Asia Pasific Journal of Governance, Taxation, and Auditing The Contrarian: Finance, Accounting, and Business Research Riset Akuntansi dan Portofolio Investasi
Lintje Kalangi
Universitas Sam Ratulangi Manado
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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Analisis pengetahuan perpajakan dan kepatuhan wajib pajak UMKM Kafe di Kecamatan Sario Kaunang, Joshua Bryan; Kalangi, Lintje; Pangerapan, Sonny
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.205

Abstract

One of the taxpayers who make a major contribution in the field of taxation is Micro, Small and Medium Enterprises (UMKM). Cafe-based UMKM in Manado City have increased every year, especially in Sario District. However, in general, the growth of UMKM is not accompanied by the development of their compliance and knowledge regarding taxes. The objectives of this study are first to analyze the compliance of UMKM cafe income taxpayers in Sario District, and second to determine the knowledge of UMKM cafe taxpayers in Sario District regarding general provisions and procedures for paying taxes. The research method used is descriptive qualitative. The informants in this study were 5 UMKM cafe business owners in Sario District, Manado City. Data collection was carried out through interviews, observations and documentation. The results of this study show two points in general. First, the compliance of UMKM cafe taxpayers in Sario District is good, where business owners already understand and carry out the basics of income tax compliance, but still need to be improved. Second, the knowledge of UMKM cafe taxpayers in Sario District varies, but is still lacking where their knowledge is limited in terms of tax procedures. This is thought to be due to the lack of socialization from the government to UMKM taxpayers. The results of the analysis revealed that business owners still find it difficult to understand tax education information, and more intensive socialization is needed from the government.
Service Quality of Government Institution and Its Influence on Public Satisfaction (Study in Regency/City Government of North Sulawesi) Gamaliel, Hendrik; Kalangi, Lintje; Warongan, Jessy
International Journal of Tourism and Hospitality in Asia Pasific Vol 5, No 1 (2022): February 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijthap.v5i1.1397

Abstract

This study aims to empirically examine the influences of the service quality of government institutions on public satisfaction and the degree of influences of service quality among regencies/cities in the North Sulawesi Province. This study focuses on the performance measurement of One-Stop Integrated Service and Investment Service. Respondents of this research are a community in four regencies/cities in the province of North Sulawesi that is Manado City, Bitung City, Bolaang Mongondow Regency, and Kotamobagu City. The respondents are those who have experienced the services provided by One-Stop Integrated Service and Investment Service institutions in those regencies/cities. This study uses a survey method that distributes questionnaires to each region. The data analysis method uses multiple linear regression analyses. The results show that of the 6 (six) hypotheses, 5 (five) hypotheses were supported and 1 (one) hypothesis was not supported. Supported hypotheses are 1, 2, 3, 4, and 5 hypotheses. Meanwhile, the 6 hypotheses are not supported.
The Effect of Financial Distress, Audit Committee, Auditor Switching, and Industry Types on Audit Delay in the Covid-19 Pandemic of Companies Listed on the Indonesian Stock Exchange’s KOMPAS100 Index Sumajow, Kezia Cicilia; Kalangi, Lintje; Weku, Priscillia
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 5, No 1 (2022): February 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i1.1406

Abstract

Audit delay is a phenomenon that remains to occur every year. This study aims to determine the influence of financial distress, audit committee, auditor switching, and industry types upon audit delay the Indonesian Stock Exchange’s KOMPAS100 Index. This study used a quantitative approach. The sample was selected and obtained by the simple random sampling method from 72 companies successively listed in the Indonesian Stock Exchange’s KOMPAS100 index during 2020. The analytical was multiple linear regression. The data analysis was descriptive and multiple linear regression methods. The results indicate that audit committee and auditor switching does not affect audit delay. Financial distress and industry types have a significant positive effect on audit delay.
Analysis of Fixed Asset Borrowing Management at UPTD RSJ Prof. Dr. V. L. Ratumbuysang Manuputty, Semuel Isack Yoseph; Kalangi, Lintje; Datu, Christian
Formosa Journal of Applied Sciences Vol. 3 No. 11 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i11.12412

Abstract

Management of regional property plays a significant role in assisting the government to optimize the performance and procedures related to regional property management. This research was conducted to analyze whether the borrowing and utilization of fixed assets at UPTD RSJ Prof. Dr. V. L. Ratumbuysang adhere to the regulations stipulated in Minister of Home Affairs Regulation Number 19 of 2016. Utilizing a qualitative approach with a descriptive case study analysis method, this research delves into the procedures implemented for borrowing and utilizing fixed assets. The findings reveal that the execution of these procedures has not fully aligned with the regulations. Notably, the asset manager did not prepare a Handover Minutes (Berita Acara Serah Terima or BAST) during the loan utilization process.
Analisis pelaksanaan program pemberian keringanan dan pembebasan denda Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor berdasarkan Pergub Sulut No 61 Tahun 2020 (Studi pada Kantor Samsat Pembantu Sitaro) Medellu, Bellatryx Yulsrivita; Kalangi, Lintje; Suwetja, I Gede
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.254

Abstract

Motor Vehicle Tax (PKB) and Motor Vehicle Name Transfer Fee (BBNKB) are local taxes governed by the local tax incentive regulation outlined in Sulawesi Utara Governor Regulation No. 61 of 2020. This research aims to determine whether the implementation of the PKB and BBNKB relief and waiver program at the Sitaro Samsat Assistant Office is in accordance with Governor Regulation No. 61 of 2020; understand the recognition, measurement, presentation, and disclosure of the motor vehicle tax relief and waiver program at the Sitaro Samsat Assistant Office; and identify the causes of the decline in PKB and BBNKB revenue in 2023. The method used is descriptive qualitative research. Based on the findings from the Sitaro Samsat Assistant Office, it can be concluded that: the implementation of the tax relief and waiver program for motor vehicle taxes and name transfer fees has complied with Governor Regulation No. 61 of 2020; Revenue recognition is based on the values stated in the relevant documents at the time of payment. Measurement is conducted based on the fair value received, and the presentation and disclosure of motor vehicle tax revenues must be separated and reported according to the type of income as incentives (PKB and BBNKB) and penalty waivers, with all revenues presented in Indonesian Rupiah in accordance with applicable accounting standards. Revenue disclosure in operational reports includes clear classifications: types of revenue received such as PKB, BBNKB, penalty waivers, implementation periods, and revenue amounts; The causes of the decline in motor vehicle tax and name transfer fee revenues include incentive policies, timing of implementation, socialization, and taxpayer awareness.
Analisis rasio keuangan untuk mengukur kinerja keuangan pada PT. Telkom Indonesia (Persero) Tbk yang terdaftar di Bursa Efek Indonesia tahun 2019- 2022 Dominggus, Ester Alfrida; Kalangi, Lintje; Kapojos, Peter 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.267

Abstract

The objective of this research is to ascertain the financial performance of PT Telkom Indonesia, a company listed on the Indonesian Stock Exchange. This research is qualitative and descriptive in nature, utilizing both qualitative and quantitative data. The secondary data source was used as the research basis. The research findings from 2019 to 2022 clearly indicate that the financial performance, measured using liquidity, solvency, activity and growth ratios, is poor. Conversely, financial performance measurement based on profitability ratios, such as the net profit margin ratio, demonstrates favorable outcomes, while return on equity falls short. The activity ratio, measured by receivable turnover, shows positive results, contrasting with the less favorable performance of total asset turnover.
Analysis of Income Tax Tariff Free Policy in Improving Compliance of MSME WPOPs in Manado City Poluakan, Angely Agnes; Kalangi, Lintje; Korompis, Claudia
Formosa Journal of Applied Sciences Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i1.13530

Abstract

This study aims to examine the implementation of the income tax rate exemption policy for individual taxpayers engaged in the MSME sector with gross income not exceeding Rp500,000,000, with the aim of increasing reporting compliance in the jurisdiction of KPP Pratama Manado. A qualitative approach is used in this research using descriptive qualitative methodology. The results of the study explain that the PPh tariff-free policy in PP No. 55 of 2022 socialized by KPP Pratama Manado really has an impact on the compliance ratio of annual tax return reporting for MSME WPOPs in Manado City. However, the impact has not been maximized enough, so that the growth of registered and reporting MSME WPOPs has not experienced a large change.
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.
Evaluasi penyusunan laporan pertanggungjawaban bendahara pengeluaran pada Badan Kepegawaian dan Pengembangan Sumber Daya Manusia Kota Manado Worang, Flowerentie Orelia; Kalangi, Lintje; Wokas, Heince R. N.
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.307

Abstract

The position of Treasurer, which is part of the Regional Finance Management Task Unit (SKPKD) and regional work units (SKPD), is responsible for receiving, recording, storing, disbursing funds, and managing goods, as well as being accountable to the regional head (the budget authority). This study aims to examine and evaluate the administration and preparation of the expenditure treasurer’s accountability report at the Manado City Personnel and Human Resources Development Agency. The research employs a qualitative descriptive method. The findings indicate that the administration and preparation of the expenditure treasurer’s accountability report at the Manado City Personnel and Human Resources Development Agency comply with Minister of Home Affairs Regulation Number 77 of 2020 concerning Technical Guidelines for Regional Financial Management.
Analisis penerapan penatausahaan barang milik negara pada Kantor Pencarian dan Pertolongan Kelas A Sorong Papua Barat Daya menurut Peraturan Menteri Keuangan No. 181 Tahun 2016 Sigarlaki, Januarius Yani; Kalangi, Lintje; Wokas, Heince R. N.
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.314

Abstract

State property management includes accounting, inventory and reporting. The purpose of this study is to determine whether the government property management at Sorong Class A Search and Relief Office is in accordance with the regulations governing government property management. This research is qualitative descriptive and the data used in this study are primary data obtained from sources or informants and secondary data obtained from literature. The Class A Search and Relief Office of Sorong, Southwest Papua has prepared the state property administration according to the Minister of Finance Regulation No. 181 of 2016. However, there are still problems in the preparation of the State Property Administration because the labeling of all physical assets has not been completed.
Co-Authors ADA, YUSTINUS Ade Astalia Pratiwi Aghogho, Mia M. Agus T. Poputra Ajeng Citralarasati Mardjani Anggraini, Agittashela Anneke Wangkar Aras, Glorya Mirekel cicilia Arifin M.H, Radila Assa, Jeremiah Reinhart Berikang, Andreas Bill, Makarau Jonathan Bumulo, Regina Amalia CHRISTIAN, Theresia Claudia Korompis Claudia W.M. Korompis Corneles, Semuel Hendry Dalipang, Marre Ika Dalope, Chicilia Afrilin Chaya Damapolii, Erwin Darise, Rezky Febriendy Datu, Christian V. Dewi Ramdhani Sutrimo, Dewi Ramdhani DEWI, Ade Ayu Prita Dhullo Afandi Dhullo Afandy Dominggus, Ester Alfrida DOTULONG, Prisila M. ELEM, Sutri Eliska Gricy Lumempouw, Eliska Gricy Enga, Anastasia Graisa Engelina, Wilma Deodora Fachry Abda El Rahman Fajriansyah, Yudi Fanny Jitmau Fenny Fega Stela Sorongan, Fenny Fega Stela Fitria Ayu Lestari Niu Fredo Tumilantouw Gerung, Ireyne R. Gerungai, Natalia Gerungai, Natalia Y. T. Gerungai, Natalia Y. T. Gosal, Lorenza Gabriella Grace B. Nangoi Grace G Lewedalu, Grace G Grace Nangoi Gresly Yunius Rainal Mamelo, Gresly Yunius Rainal Handre W.F Wokas, Handre W.F Harbelubun, Astuty Veronika Laura Haryoko, Kukuh Heince R. N. Wokas Heince R.N. Wokas, Heince R.N. Heince Wokas Hendrik Gamaliel Hendrik Manossoh, Hendrik Herman Karamoy Hongkong, Hendra Yanto I Gede Suwetja Indra Franselski Sampel Irene Sutri Yanis, Irene Sutri Jantje J. Tinangon Jecklein, . Jenny Morasa Jessy D. L. Warongan, Jessy D. L. Jessy D.L Warongan, Jessy D.L Jevita Mercy Rengkung, Jevita Mercy Jullie J Sondakh Junus, Wigia A.L. Kaindeh, Gracia Dineliska Kakunsi, Indy Maria Kalangi, Conda Liesye Yolinita Dita Kaligis, Elivira Amelia Kansil, Tiara A. M. Kapojos, Peter Marshall Karo, Lusinda Natalya Debora KARWUR, JONES M. Kaunang, Joshua Bryan Kaunang, Meivi M. Kawenas, Riani Isye Kindangen, Wulan Korah, Theyza Korneles, Vera Watty Kosegeran, Anando Iphan Kowel, Viva A. A. Lahiang, Mercel Hendrik Laloan, Charly S. T. Lasupu, Erika Z. Latjandu, Imelda Latjandu, Lady Diana Lauma, Enda Baisida Letlora, Ray Marcel Lewa, Megawani Lidia Mawikere Lidya Mawingkere, Lidya Limonu, Abdul Aziz Linda Lambey, Linda Lintang, Kevin Londa, Sugaray Emmanuelle Lumingkewas, Gloria S. Maatuil, Andika Prianto Macpal, Marchela Kezia Mada, Sarifudin Maharani A. Onibala Mailuhu, Roland Makatengkeng, Gracelia Mananggel, Adolfine Mangarey, Reyfando Bilgery Manimpurung, Rivaldy Manopo, Betria S. R. Manuputty, Semuel Isack Yoseph Maruli Harry Siregar Medellu, Bellatryx Yulsrivita Meily Y. B. Kalalo, Meily Y. B. Meily Y.B Kalalo, Meily Y.B Melisa Mouren Kalangi, Melisa Mouren Mogi, Grace B. Mokoagouw, Monica MONGDONG, Jeremia Jonathan Julio Mose, Gabriela Nikita Nangoi, Grace B Natalia, Posumah Linda Nova Sumual Novi Budiarso Novi S. Budiarso, Novi S. Novi Swandari Budiarso Novia Cynthia Maradesa, Novia Cynthia Novita Melina Kumesan, Novita Melina Noviyanti Zaitun Kaaro Olana Christin Pasodung Olvi Madjid, Olvi Oroh, Alviano Andrew Oroh, Ayu Anita Ekaristi Parera, Meyline Trisuksi Pasuhuk, Fita Helena Pertiwi, Rini Pingkan Elni Wowor, Pingkan Elni Polii, Josephien Poluakan, Angely Agnes Poluan , Verrel Marcel Poputra, Desiree Natalia Radityo, Dody Rambalangi, Yetri Fransiska Robert Lambey rochxy, Rochxy Romario Rotty, Romario Rorimpandey, Gabriela G. Rorong, Elisabeth Nadia ROTTY, AMELIA TRIFENA Roulani, Giroth Jessica Rudy J. Pusung Rudy Pusung Rumamby, Wulanintan P. Rumondor, Nosevira H. K. Ruru, Novianti Salindeho, Anggelina Chrisdayanti Salindeho, Mariam Magdalena Selvina Sitorus Senduk, Lidia Setyawardana, Ridho Shendi Rorong Sherly Pinatik Sigarlaki, Januarius Yani Silamba, Regina Sheren Sintje Rondonuwu, Sintje Sonny Pangerapan, Sonny Sonu, Sri Sunarni Stanley Kho Walandouw Stanly Alexander Steven J. Tangkuman Steven Tangkuman Sumajow, Kezia Cicilia Sumual, Christian D. Supriyadi Subu, Supriyadi Suwintari, Ni Gusti Ayu Kade Syawie, Husen Achmad Taliwongso, Ega E. E. Tambarici, Anita Carolina Taminggu, Grace Noviyanti Tangdialla, Angga Rano Tangkowit, Reince Herry Tangkuman , Steven Josia Tarida Elisa Butarbutar Ternalemta, Ternalemta Toisuta, Elshinta Treesje Runtu Triyono, Nofriyanto Tumbel, Deisy M. Tutuhatunewa, Christine S. Undap, Imanuel Christian Uno, Olyvia Olyvia Utiarahman, Isran Ventje Ilat Wagania, Stella Lanova Wajongkere, Jessica Walukow, Mewvi I. Wantah, Kezia Princesa Wara, Lidya Stefany Warongan, Jessy Watulingas, Patricia Weku, Priscillia Wibowo, Yohanes R.H Winston Pontoh Worang, Flowerentie Orelia Wulan D. Kindangen, Wulan D. Yuli Rawun, Yuli Zakaria, Nasrullah Zwingly Juliano Stefanus Pangkey, Zwingly Juliano Stefanus