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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 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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IPTEKS PELAPORAN PERSEDIAAN PADA PUPRD SULUT Mangarey, Reyfando Bilgery; Mose, Gabriela Nikita; Kalangi, Lintje
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.02.2018.21729

Abstract

Government Regulation No. 71 of 2010 concerning Government Accounting Standards in recording inventory can realize the performance performed by government agencies, especially in the presentation of inventory reporting. The purpose of this study was to determine the government accounting standard policies in reporting inventory at the Office of Public Works and Regional Spatial Planning of North Sulawesi Province according to Government Regulation Nomber. 71 of 2010 based on PSAP 05 concerning Inventory Accounting and the method used in this research is the service inventory reporting analysis method Public Works and Regional Spatial Planning of North Sulawesi Province with the technique of science and technology collecting inventory data and conducting analysis. The results of this study indicate that inventory reports at the Public Works Agency and Regional Spatial Planning of North Sulawesi Province are stated to be in accordance with government accounting standards.Keywords: Policies, government regulations, Inventory Reporting
IPTEKS PENGENDALIAN INTERN DALAM PEMBIAYAAN IMPLAN PADA PT. BANK SYARIAH MANDIRI KC. MANADO Arifin M.H, Radila; Kalangi, Lintje
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.02.2018.21712

Abstract

BSM or PT. Bank Syariah Mandri is aone of the syariah banks, which in practice banking uses the principles of Islamic syariah. In syariah banking, currenty there are many products, one of which is payment without installments, which in Bank Syariah Mandiri has also been implemented through the BSM implant program. The more developed implant financing is, the more effective internal control is needed for the company. To find out how internal control in implant financing at PT. Bank Syariah Manado branch office can be said to be effective or not. We can assess the effectiveness of internal control in implant financing if analyzing each element of the internal control system consisting of the control activities, control environment, risk assessment, monitoring and Information and communication. Whit good internal control within the company, implant financing can ran effectively. Keywords: Internal Control, Implant Financing, BSM Implant
Sistem pengendalian intern pengeluaran kas pada Sekretariat Daerah Kabupaten Kepulauan Sangihe Parera, Meyline Trisuksi; Kalangi, Lintje; Budiarso, Novi Swandari
Indonesia Accounting Journal Vol 1, No 2 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.26814

Abstract

The internal control system has an internal control structure that can control the internal control process including the control environment, accounting system, control procedures. This study aims to determine the internal control system, especially in cash disbursement activities at the Sangihe Regency Regional Secretariat which is based on the 5 (five) elements of the SPIP (government internal control system) including, control environment, risk assessment, control activities, information and communication and monitoring. The type of data used is qualitative data by conducting observations and direct interviews at the Regional Secretariat Office of the Sangihe Regency to the head of the financial subsection who knows thoroughly about cash disbursements. The results of the research obtained on the internal control system related to cash disbursements at the Regional Secretariat of the Sangihe Regency are in accordance with the 5 (five) elements of the Government Internal Control System(SPIP).
Peranan Sistem Keuangan Desa terhadap Kinerja Pemerintah Desa (Studi kasus di Desa Kapataran Kecamatan Lembean Timur Kabupaten Minahasa) Watulingas, Patricia; Kalangi, Lintje; Suwetja, I Gede
Indonesia Accounting Journal Vol 1, No 2 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.26684

Abstract

The Village Financial System Application is a village financial management application system developed by the financial and development audit board or BPKP intended for village financial management. The purpose of this study is to determine the role of the Village Financial System or SISKEUDES on the performance of the village government in the village of Kapataran, the eastern Lembean district, Minahasa Regency. This research uses qualitative research. The data used are primary data in the form of interviews.The informants used were the village head and village secretary.The results showed that: (1) procedures for using SISKEUDES were carried out through 4 stages, namely planning, budgeting, administration, and bookkeeping; (2) ways to integrate low human resources (HR) through assistance and training; (3) the Village Financial System also has a purpose in assessing the performance of the village government. The SISKEUDES has important role to play in the village government which is felt directly by village officials. This is in accordance with the objectives of implementing the SISKEUDES, which is to assist work of village employees.
Pengaruh Kompetensi Aparat Pengelola Dana Desa, Komitmen Organisasi Pemerintah Desa, dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa Di Kabupaten Gorontalo Mada, Sarifudin; Kalangi, Lintje; Gamaliel, Hendrik
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 8, No 2 (2017): Goodwill Vol. 8 No. 2 Juli-Desember 2017
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v8i2.17199

Abstract

Abstract. The accountability of village fund management has become a demand for local government. The existence of this demand results from the implementation of Law No. 6 of 2014 on the Village. The management of village funds in Gorontalo Regency is still far from the expectations. Problems emerging from the accountability of village fund management are related to the competence of village fund management officers, the commitment of village government organizations, and community participation. This research aims to know and analyze the influence of competence of village fund management officer, commitment of village government organization, and public participation to accountability of village fund management in Gorontalo Regency. This is a quantitative research study and data were collected by surveys or questionnaires. Population and sample are village fund management officers in Gorontalo Regency with 120 respondents. The hypothesis was tested by multiple linear regression analysis with SPSS application. The findings show that: (1). The competence of village fund management officers has a positive and significant impact on the accountability of village fund management; (2). The commitment of village government organizations has a positive and significant impact on the accountability of village fund management; (3). Community participation has a positive and significant impact on the accountability of village fund management. The coefficient of determination is 0.751. This shows that the influence of independent variables namely: the competence of the village fund management officer, the commitment of the village government organization, and the participation of the society, towards the dependent variable (the accountability of village fund management) explained by the equation model in this research is 75.10%. While the rest of 24. 90% is explained by other factors which are not included in this model. The implications of this study are to encourage the accountability of village fund management through the increased competence of village fund management officers, village government organizational commitment, and community participation.Keywords: Competence of village fund management officers, Commitment of village government organization, Community participation, accountability of village fund management.Abstrak. Akuntabilitas pengelolaan dana desa sudah menjadi sebuah tuntutan bagi pemerintah desa. Adanya tuntutan ini sebagai akibat implementasi Undang-Undang Nomor 6 Tahun 2014 tentang Desa. Pengelolaan dana desa di Kabupaten Gorontalo masih jauh dari harapan. Masalah yang timbul terkait akuntabilitas pengelolaan dana desa berkaitan dengan kompetensi aparat pengelola dana desa, komitmen organisasi pemerintah desa, dan partisipasi masyarakat. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh kompetensi aparat pengelola dana desa, komitmen organisasi pemerintah desa, dan partisipasi masyarakat terhadap akuntabilitas pengelolaan dana desa di Kabupaten Gorontalo. Jenis penelitian ini adalah penelitian kuantitatif metode survey. Populasi dan sampel adalah aparat pengelola dana desa di Kabupaten Gorontalo sejumlah 120 responden. Pengumpulan data menggunakan kusioner. Pengujian hipotesis menggunakan analisis regresi linier berganda dengan aplikasi SPSS. Hasil penelitian menunjukkan bahwa: (1). Kompetensi aparat pengelola dana desa berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan dana desa; (2). Komitmen organisasi pemerintah desa berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan dana desa; (3). Partisipasi masyarakat berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan dana desa. Nilai koefisien determinasi adalah 0,751. Hal ini menunjukkan bahwa besarnya pengaruh variabel independen, yaitu kompetensi aparat pengelola dana desa, komitmen organisasi pemerintah desa, dan partisipasi masyarakat terhadap variabel dependen yaitu akuntabilitas pengelolaan dana desa yang diterangkan oleh model persamaan dalam penelitian ini adalah sebesar 75,10%. Sedangkan sisanya sebesar 24,90% dijelaskan oleh faktor-faktor lain yang tidak dimasukkan dalam model ini. Implikasi temuan penelitian ini adalah untuk mendorong pengelolaan dana desa yang akuntabel melalui peningkatan kompetensi aparat pengelola dana desa, komitmen organisasi pemerintah desa, dan partisipasi masyarakat.Kata kunci: Kompetensi aparat pengelola dana desa, komitmen organisasi pemerintah desa, partisipasi masyarakat, akuntabilitas pengelolaan dana desa.
KAJIAN PERBEDAAN PEMAHAMAN TENTANG PERTANGGUNGJAWABAN PELAKSANAAN KEGIATAN UNTUK BELANJA MAKAN MINUM (Studi Kasus pada Badan Kepegawaian Daerah Provinsi Sulawesi Utara Tahun 2013) Subu, Supriyadi; Mawingkere, Lidya; Kalangi, Lintje
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 6, No 2 (2015): Goodwill Vol. 6 No. 2 Desember 2015
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v6i2.10491

Abstract

This study aims to determine the problems in the accountability of the activities at BKD North Sulawesi, as well as to gain a shared understanding between the auditor of the Inspectorate with BKD North Sulawesi regarding accountability of eating and drinking expenditure in the designation in accordance with programs and activities that are organized in the DPA SKPD , so that there are no more errors in the document creation process of accountability by implementing activities. The object of this research is the Regional Employment Board of North Sulawesi Province and the Inspectorate of North Sulawesi province in which researchers took multiple samples among others, Treasurer Expenditure on BKD North Sulawesi province and DKP North Sulawesi Province, Head of Sub Division of Planning and Finance at BKD and DKP North Sulawesi Province, Staff At BKD, Flammable related to the functions of Treasury and Verification, Auditor and Functional Implementation Supervisory Affairs Regional Government (P2UPD) in North Sulawesi Provincial Inspectorate. Sample numbering 12 people. Data collected in the form of primary data obtained through interviews with a sample. Tesis ini using qualitative research approaches. The results showed that there are some things that a problem is found in the differences in the understanding of the accountability of the budget for eating and drinking expenditure at BKD North Sulawesi province with the auditors of the Inspectorate of North Sulawesi province. The other thing that is encountered is the problem of communication, and understanding of the regulations are still lacking.
Analisis Pengelolaan Dan Pemanfaatan Dana Desa Di Kecamatan Damau Kabupaten Kepulauan Talaud Salindeho, Mariam Magdalena; Kalangi, Lintje; Warongan, Jessy
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 8, No 2 (2017): Goodwill Vol. 8 No. 2 Juli-Desember 2017
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v8i2.17420

Abstract

Abstract. This study aims to analyze the Management and Utilization of Village Funds in District Damau Talaud Islands. This is a qualitative exploratory research. Data were obtained by in-depth interviews, observation and documentation study. Key informants were determined by purposive sampling to obtain correct and accurate information. Informants are Village Devices, Village Assistants, Religious Leaders and Customary People. Interviews were conducted by semi-structured in-depth interviews for about 45 to 60 minutes. The triangulation method was used in testing the validity or credibility of data and data sources. Interviews were transcribed into data transcriptions. The results of the interpretation are summarized in the narrative text. The results indicate that the management and utilization of village funds (starting from their planning, executing, administrating and responsibility) are conducted in accordance with Permendagri Number 113 year 2014. This research also found that there are several obstacles in the Management and Utilization of Village Funds in District Damau, for instance the regulations obstruct structure bureaucracy. Those regulations governing the planning process do not match the basic needs of the existing priorities in the village. Other obstacles are limited knowledge and understanding of human resources, ineffective communication between the village head and other village apparatus or between the village head and the community. It is thus the Permendesa must be in accordance with the situation and conditions in the village, so that the planning process can answer the basic needs of the priorities in the village. In addition, guidance and supervision from local government should be more effective including local government should conduct socialization and guide the village treasurer to understand SISKEUDES sufficiently.Keywords: Management of Village Funds, Benefit of Village Funds, Village Fund Issues.Abstrak. Dalam penelitian ini bertujuan menganalisis Pengelolaan Dan Pemanfaatan Dana Desa Di Kecamatan Damau Kabupaten Kepulauan Talaud. Penelitian ini adalah penelitian kualitatif dengan pendekatan eksploratif. Data diperoleh melalui teknik wawancara mendalam dan studi dokumentasi. Informan kunci ditentukan secara purposive sampling untuk mendapatkan hasil informasi yang tepat dan akurat. Para informan adalah Perangkat Desa, Pendamping Desa dan Tokoh Agama. Wawancara menggunakan In-depth interview jenis semi terstruktur selama 45 hingga 60 menit. Metode triangulasi digunakan dalam pengujian validitas atau kredibilitas data dan sumber data. Hasil interpretasi disimpulkan dalam teks naratif. Hasil penelitian menunjukkan bahwa dalam proses pengelolaan dan pemanfaatan Dana Desa mulai dari perencanaan, pelaksanaan, penatausahaan, pelaporan dan pertanggungjawaban sudah mengacu pada Permendagri Nomor 113 Tahun 2014. Penelitian ini juga menemukan beberapa hambatan dalam pengelolaan dan pemanfaatan dana desa, misalnya regulasi yang menyebabkan hambatan dalam struktur birokrasi. Regulasi yang mengatur pada proses perencanaan tidak sesuai dengan kebutuhan dasar prioritas yang ada di desa. Hambatan lainnya adalah keterbatasan pengetahuan dan pemahaman sumber daya manusia, komunikasi yang tidak efektif antara kepala desa dengan perangkat desa lainnya maupun antara kepala desa dengan masyarakat. Dengan demikian seharusnya regulasi turun sebelum dilaksanakannya musrembang desa sehingga pada saat usulan sampai pada penetapan APBDesa sesuai dengan situasi dan kondisi yang ada di desa supaya proses perencanaan dapat menjawab kebutuhan dasar prioritas di desa. Pembinaan dan pengawasan dari pemerintah daerah juga harus lebih efektif serta pemerintah daerah harus mengadakan sosialisasi dan bimbingan kepada bendahara desa tentang SISKEUDES.Kata Kunci: Pengelolaan Dana Desa, Manfaat Dana Desa, Hambatan Dana Desa. 
Analisis Penerapan PSAP Nomor 13 Tentang Penyajian Laporan Keuangan Badan Layanan Umum Pada RSUP Prof. Dr. R. D. Kandou Manado Kawenas, Riani Isye; Kalangi, Lintje; Lambey, Linda
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 9, No 1 (2018): Goodwill Vol. 9 No. 1 Januari-Juni 2018
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v9i1.18685

Abstract

Abstract. This study aims to analyze the presentation of financial statements in public service agencies at the RSUP Prof. Dr. R. D. Kandou in accordance to PSAP Number 13. This is a qualitative exploratory research. Data were obtained by in-depth interviews, observation and documentation study. Key informants were determined by purposive sampling in order to meet criterias and to obtain accurate and correct information. Triangulation techniques were used to test the validity of data and data sources. The data were transcribed from the interviews transcriptions. The transcriptions were analyzed by analytical methods consisting of finding themes/coding, conceptualizing scientific statements and interpreting them in narrative form. The results show that the presentation of financial statements in public service agencies at the Prof. Dr. R. D. Kandou has implemented or in accordance to PSAP Number 13. However, they do not completely implement it, particularly in recognizing revenue on Operational Cooperation (KSO). In fact, there are some obstacles in preparing the financial statements. Those obstacles are (1) no clear regulation on the definition of KSO, (2) lack of additional rules or technical guidelines to describe the implementation of PSAP Number 13 for KSO, (3) lack of communication from the Ministry of Health to the Hospital resulting in lack of qualified human resources influences the realization target of PNBP and (4) the assessment of hospital performance is influenced by PSAP Number 13. Due to the importance of the work unit to comply with this regulation, it is necessary to strive to support policies to ensure the implementation of PSAP Number 13 is in accordance to the provisions.Keywords: PSAP Number 13, Public Service Board, Regulation, Effect of ImplementationAbstrak. Penelitian ini bertujuan menganalisis penyajian laporan keuangan badan layanan umum pada RSUP Prof. Dr. R. D. Kandou berdasarkan penerapan PSAP Nomor 13. Penelitian ini menggunakan metode kualitatif dengan pendekatan eksploratori. Data diperoleh melalui teknik wawancara mendalam, observasi dan studi dokumentasi. Informan kunci ditetapkan secara purposive sampling dengan memenuhi kriteria yang ditetapkan untuk mendapatkan informasi yang tepat dan akurat. Teknik triangulasi digunakan untuk menguji validitas data dan sumber data. Data transkrip yang diuraikan dari hasil wawancara dianalisis menggunakan metode analisis yang terdiri dari pemberian tema/coding, konseptualisasi pernyataan ilmiah dan menginterpretasikannya dalam bentuk narasi. Hasil penelitian menunjukkan bahwa penyajian laporan keuangan badan layanan umum pada RSUP Prof Dr. R. D. Kandou berdasarkan PSAP Nomor 13 telah diterapkan, namun belum secara keseluruhan, khususnya dalam mengakui pendapatan atas Kerjasama Operasional (KSO). Dalam penyusunan laporan keuangan masih ditemukan beberapa kendala antara lain (1) belum adanya regulasi yang jelas tentang pengertian KSO, (2) belum tersedianya aturan tambahan atau petunjuk teknis untuk menjabarkan penerapan PSAP Nomor 13 untuk KSO, (3) kurangnya komunikasi dari Kementerian Kesehatan RI kepada Rumah Sakit yang mengakibatkan kurangnya SDM yang memahami dan (4) adanya pengaruh penerapan PSAP Nomor 13 terhadap target realisasi PNBP pengaruh penerapan PSAP Nomor 13 pada penilaian kinerja Rumah Sakit.  Karena pentingnya satuan kerja untuk patuh pada regulasi ini maka perlu diupayakan kebijakan pendukung untuk memastikan implementasi PSAP Nomor 13 berjalan sesuai ketentuan.Kata Kunci: PSAP Nomor 13, Badan Layanan Umum, Regulasi, Pengaruh Penerapan.
ANALISIS PELAKSANAAN DAN PENATAUSAHAAN DANA DESA PADA DESA-DESA DALAM WILAYAH KECAMATAN KOTAMOBAGU TIMUR, KOTA KOTAMOBAGU Mamelo, Gresly Yunius Rainal; Kalangi, Lintje; Lambey, Linda
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 7, No 2 (2016): Goodwill Vol. 7 No. 2 Desember 2016
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v7i2.13558

Abstract

Local autonomy authorizes local government to manage and operate their governance including villages as the smallest unit in supporting local development. UU number 16 year 2014 regulates villages and authorizes their local government to manage their own finance. Village fund management must be conducted in accordance with accountability, participatory and transparency as a responsibility fulfillment to public. This study is an exploratory qualitative research. Content analysis was used to analyzed data which consists of data reduction, data display and conclusion. Respondent villages are Moyag Village and Kobo Kecil Village in District of East Kotamobagu, Kotamobagu City. Results indicate that the implementation of village fund has been compiled in accordance to the regulation. However, there is a problem in the capability of human resources. Continuous trainings are needed to improve the capabilities of PTPKD and TPK Staff. On the other hand, computer application of SIMDA has been employed to administer the village fund, despite it has not been used optimally. Supervision for management staff is needed to improve the administration.   Keywords : Village Fund, Accountability, Participatory, Transparancy
Analisis Penerimaan Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (PBB-P2) Terhadap Kontribusi Pendapatan Asli Daerah (PAD) Di Kota Gorontalo Zulkifli, Zulkifli; Kalangi, Lintje; Manossoh, Hendrik
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 8, No 2 (2017): Goodwill Vol. 8 No. 2 Juli-Desember 2017
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v8i2.17850

Abstract

Abstract: Land and Building Tax of Rural and Urban Areas (PBB-P2) is one of the central taxes submitted to the local government to become a local tax. PBB-P2 as a regional tax is expected to contribute maximally to the regional revenue especially to the Local Own-Source Revenue (PAD). The objective of the study is to analyze the acceptance of PBB-P2 on the contribution of PAD and to analyze inhibiting factors and support for PBB-P2 revenues in Gorontalo City. This is a qualitative research and case study approach was deployed within this study. Gorontalo City Government is the research object. Data were collected by in-depth interviews and document study. Data was analysed by using codification, presentation of data and conclusions. Validity test was employed by credibility (internal validity), transferability (external validity) and dependability (reliability) tests. The results showed that the revenues of PBB-P2 in Gorontalo city based on the collection ratio were 69.47% in 2012, 74.44% in 2013, 76.50% in 2014, 81.26% in 2015 and 86.75% in 2016. Classification of PBB-P2 revenues in Gorontalo City based on analysis of the ratio of proportion and growth ratio is potential. The inhibiting factors of PBB-P2 revenue on the contribution of PAD revenue in Gorontalo City are taxpayers' awareness, data suitability, mistakes in designation documents, and human resources. On the other hand,  factors that support the PBB-P2 revenue in Gorontalo City are leadership, human resources and compensation.Keywords: Local Own-Source Revenue, PBB-P2 Receipts, Inhibiting Factors and Supporters.Abstrak. Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) adalah salah satu pajak pusat yang diserahkan pengelolaanya ke pemerintah daerah sehingga menjadi pajak daerah. PBB-P2 sebagai pajak daerah diharapkan dapat berkontribusi maksimal terhadap penerimaan daerah khususnya terhadap pendapatan asli daerah (PAD). Tujuan penelitian adalah untuk menganalisis penerimaan PBB-P2 terhadap kontribusi PAD  dan  menganalisis faktor-faktor penghambat dan pendukung penerimaan PBB-P2 di Kota Gorontalo. Metode penelitian menggunakan jenis kualitatif dengan pendekatan studi kasus dan Pemerintah Kota Gorontalo sebagai objek penelitian. Tehnik pengumpulan data dengan wawancara mendalam dan dokumentasi. Tehnik analisis data yang digunakan adalah kodifikasi, penyajian data dan kesimpulan. Uji keabsahan data dalam penelitian ini meliputi uji credibility (validitas internal), transferability (validitas eksternal) dan dependability (reliabilitas). Hasil penelitian menunjukkan bahwa penerimaan PBB-P2 di Kota Gorontalo berdasarkan rasio pengumpulan pada tahun 2012 sebesar 69,47%, tahun 2013 sebesar 74,44%, tahun 2014 sebesar 76,50%,  tahun 2015 sebesar 81,26% dan  pada tahun 2016 rasio penerimaan PBB-P2 adalah sebesar 86,75%. Klasifikasi penerimaan PBB-P2 di Kota Gorontalo berdasarkan analisis rasio proporsi dan rasio pertumbuhan adalah potensial. Faktor-faktor penghambat penerimaan PBB-P2 terhadap kontribusi penerimaan PAD di Kota Gorontalo adalah kesadaran wajib pajak, kesesuaian data, kekeliruan dalam dokumen penetapan, dan sumber daya manusia. Sementara faktor-faktor yang mendukung penerimaan PBB-P2 Di Kota Gorontalo adalah kepemimpinan, sumber daya manusia dan kompensasi.Kata Kunci: Pendapatan asli daerah, Penerimaan PBB-P2, faktor-faktor penghambat dan pendukung.
Co-Authors ADA, YUSTINUS Ade Astalia Pratiwi Aghogho, Mia M. Agus T. Poputra Ajeng Citralarasati Mardjani 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 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 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 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 Nuri Aslami 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 Poputra, Desiree Natalia Radityo, Dody 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 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