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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi INVENTORY: JURNAL AKUNTANSI Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jambura Accounting Review JIA (Jurnal Ilmiah Akuntansi) Solusi: Jurnal Kajian Ekonomi dan Bisnis International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Administro : Jurnal Kajian Kebijakan dan Ilmu Admiministrasi Negara International Journal of Information Techonology and Education (IJITE) Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance Jurnal Bisnis, Ekonomi, dan Sains International Journal of Applied Business and International Management Jurnal Akuntansi Manado (JAIM) Journal of Culture Accounting and Auditing Jurnal Pengabdian Masyarakat dan Riset Pendidikan Journal of International Islamic Law, Human Right and Public Policy Abdurrauf Science and Society Riset : Jurnal Ilmiah Multidisiplin Ilmu
Meidy Santje Selvy Kantohe
Universitas Negeri Manado
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Internal Control and Risk Mitigation in Regional Election Grant Fund Management: A Public Financial Governance Perspective Weltri. H Daud; Wilson Bogar; Meidy S. S. Kantohe
International Journal of Information Technology and Education Vol. 5 No. 3 (2026): June 2026
Publisher : JR Education

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Abstract

This article analyzes the internal control system and risk mitigation practices used in the management of regional election grant funds at a provincial election supervisory institution in North Sulawesi. The study is positioned within public administration and public financial management because regional election grant funds are not ordinary operational funds; they are public resources transferred through a specific intergovernmental grant mechanism and used to support high-intensity electoral supervision. A qualitative descriptive approach was used through interviews, observation, and document analysis involving strategic, technical, and operational actors in grant fund management. The findings show that the management mechanism has been implemented through a relatively complete cycle of planning and budgeting, fund disbursement, activity implementation, administration and accountability, reconciliation, reporting, monitoring, and follow-up. Internal control supports accountability through authority division, layered verification, accountability checklists, hierarchical coordination, and follow-up on audit findings. However, the system remains less than optimal because recurring risks still appear, including delays in accountability reports, weak documentation, tax administration errors, travel cost discrepancies, limited human resources, and the absence of a specific risk register for regional election grant funds. The article argues that internal control is reasonably effective for detection, correction, and follow-up, but preventive control must be strengthened through standardized procedures, staff capacity development, digital archiving, risk-register preparation, and integration between planning, implementation, and accountability systems. The study contributes to public administration by linking internal control, risk mitigation, and electoral grant fund accountability in one analytical framework.
EFFECTIVENESS OF NON-CASH MOTOR VEHICLE TAX PAYMENTS AT REGIONAL TECHNICAL SERVICE UNITS (UPTD) AT THE BITUNG REGIONAL REVENUE AGENCY Febrilly Indra Panelewen; Recky H. E. Sendouw; Meidy S. S. Kantohe
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 3 (2026): June
Publisher : CV. Radja Publika

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Abstract

The purpose of this study was to analyze the effectiveness of cashless Motor Vehicle Tax (PKB) payments at the Regional Technical Service Unit (UPTD) in Bitung. The method used was a descriptive qualitative approach, with data collected through interviews, observation, and documentation. Effectiveness was measured based on eight indicators: clarity of objectives, clarity of strategy, policy analysis process, thorough planning, appropriate program development, availability of infrastructure, effective and efficient implementation, and monitoring and control systems. The research results showed that seven indicators were met: taxpayers understood the policy's objectives and strategies, planning and programs were well-developed, digital infrastructure was adequate, and the monitoring system was running periodically. However, one indicator, namely effective and efficient implementation, was not met due to ongoing challenges such as banking network disruptions and application errors . Therefore, the non-cash vehicle tax (PKB) payment policy at the Bitung Technical Implementation Unit (UPTD) was declared conceptually effective but technically suboptimal.
PERFORMANCE ANALYSIS OF REGIONAL FINANCIAL BUDGET PLANNING IN THE REGIONAL SECRETARIAT OF NORTH MINAHASA DISTRICT Muliawahyuni Joice Kaparang; Wilson Bogar; Meidy Kantohe
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 3 (2026): June
Publisher : CV. Radja Publika

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Abstract

This study aims to analyze the performance of the regional financial budget planning process and identify influencing factors within the North Minahasa Regency Regional Secretariat. Using a descriptive qualitative approach, this study involved five key informants who were structural and functional officials in the Regional Secretariat and the Regional Development Planning Agency (Bappeda). Data were collected through semi-structured interviews, field observations, and document studies. Data analysis adopted the interactive model of Miles and Huberman, which includes data reduction, data presentation, and conclusion drawing. Data validity was tested through source and document triangulation, as well as member checking. The results showed that the preparation of the Regional Work Plan (RKPD) and Regional Budget (RAPBD) documents administratively met the Ministry of Home Affairs deadline, but the substantive quality remained weak. Planning tended to be incremental and reactive, characterized by disparities in infrastructure allocation between regions, inaccurate PAD projections, and low realization of direct spending. The main inhibiting factors included suboptimal human resource capacity in preparing evidence-based justifications, short-term political dynamics, high fiscal dependency, reactive institutional coordination, and limited utilization of the Regional Budget Information System (SIPD) for administrative purposes. It was concluded that poor budget planning performance is a manifestation of the gap between procedural compliance and institutional analytical capacity. Strategic recommendations include strengthening the spatial equity-based allocation formula, optimizing the analytical features of the SIPD, improving the accuracy of fiscal forecasting, and transforming the work culture toward public value-based planning.
EFFECTIVENESS OF VILLAGE FUND MANAGEMENT IN LAIKIT VILLAGE, DIMEMBE DISTRICT, NORTH MINAHASA REGENCY Samita Wehelmina Abigael Tanod; Wilson Bogar; Meidy S. S. Kantohe
Journal of International Islamic Law, Human Right and Public Policy Vol. 4 No. 1 (2026): March
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21212516

Abstract

This study aims to analyze the effectiveness of Village Fund management in Laikit Village, Dimembe District, North Minahasa Regency. The research is motivated by audit findings from the North Minahasa Regency Inspectorate for the 2023-2024 period, which revealed administrative and substantive irregularities, including the non-realization of a community empowerment program worth IDR 250 million and the detention of the Village Head by law enforcement authorities in November 2025. This study employs a qualitative approach with a case study method. Data were collected through in-depth interviews with five key informants, field observations, and document analysis. The findings indicate that the effectiveness of Village Fund management in Laikit Village falls into the moderate category. Administrative mechanisms such as Village Deliberations, the installation of transparency media, and the Siskeudes reporting system have been implemented. However, substantive dimensions remain underdeveloped: citizen participation procedural remains and dominated by local elites, transparency is not inclusive due to technical information that is difficult for ordinary residents to understand and unevenly distributed media, and the quality of infrastructure varies without a systematic maintenance mechanism.
RISK ANALYSIS AND FRAUD MITIGATION IN THE GOODS AND SERVICES PROCUREMENT CYCLE IN THE NORTH MINAHASA REGENCY GOVERNMENT Steven Endru Pandean; Recky H. E. Sendouw; Meidy S. S. Kantohe
Journal of International Islamic Law, Human Right and Public Policy Vol. 4 No. 1 (2026): March
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21212361

Abstract

This study aims to analyze fraud risks, formulate mitigation strategies, and map the most prevalent forms of fraud in the procurement cycle of goods and services within the Government of North Minahasa Regency for the fiscal years 2022–2025. Employing a descriptive qualitative approach, data were collected through semi-structured interviews with five key informants (Head of Procurement Division, LPSE Operator, Regency Inspector, and two Commitment-Making Officials from the Public Works and Health Offices), supplemented by field observation and secondary document analysis. The findings address three core focuses: (1) The highest fraud vulnerability concentrates in the planning stage, particularly in immature RUP preparation, technical specifications, and Owner's Estimate Price (HPS), exacerbated by rigid year-end budget absorption targets and limited human resource capacity; (2) The five COSO principles have been formally adopted through the Government Internal Control System (SPIP), yet operational implementation remains inconsistent due to formalistic leadership commitment, non-participatory risk assessments, and monitoring mechanisms lacking consequential follow-up; (3) Three dominant fraud clusters emerge: upstream manipulation (inflated HPS and vendor-tailored specifications), downstream deviations (substandard materials and unreported volume reductions), and payment irregularities (full disbursements prior to 100% physical completion).
Kesadaran Wajib Pajak, Kualitas Pelayanan, Sanksi Perpajakan dan Kepatuhan Wajib Pajak Kendaraan Bermotor Meidy Kantohe; Miryam Lonto; Yosua Gary Pakasi
JRAK: Journal of Accounting Research and Computerized Accounting Vol 14 No 2 (2023): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v14i2.7376

Abstract

Motor vehicle tax is a potential source of local tax revenue for the Minahasa district because the number of vehicles registered at the SAMSAT Tondano Joint Office is increasing every year. However, this has not been proportional to the increase in the number of taxpayers paying motor vehicle taxes. This study aims to determine the effect of taxpayer awareness, service quality and tax sanctions on taxpayer compliance in paying motor vehicle taxes at the SAMSAT Tondano office. The method used in this study is a quantitative research method with a population of 107,383 taxpayers whose vehicles are registered at the SAMSAT Tondano Joint Office. The sampling technique uses Accidental Sampling, namely taxpayers who coincidentally meet researchers at the SAMSAT Tondano Joint Office. The number of samples is calculated using the slovin formula and the number of samples obtained is 100 taxpayers. The data analysis technique uses multiple linear regression analysis with the help of SPSS version 29 software. The results of this study indicate that taxpayer awareness, service quality and tax sanctions have a significant effect on taxpayer compliance in paying motor vehicle taxes at the SAMSAT Tondano Joint Office.
Analisis Biaya Produksi dalam Penentuan Harga Jual pada UMKM Pengolahan Kayu Grendeo Runtu; Florence O. Moroki; Meidy Santje S. Kantohe
Jambura Accounting Review Vol. 7 No. 1 (2026): Jambura Accounting Review - February - Juli 2026
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jar.v7i1.248

Abstract

Penelitian ini bertujuan untuk mengetahui perhitungan biaya produksi, harga pokok produksi (HPP) per unit menggunakan metode Full Costing dan Variable Costing, serta membandingkan harga jual yang ditetapkan perusahaan dengan hasil perhitungan berdasarkan metode Cost-Based Pricing pada UD Somil ATF Online Kecamatan Suluun Tareran. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan metode pengumpulan data melalui observasi langsung dan dokumentasi terhadap aktivitas produksi pintu selama bulan Juni 2025. Hasil penelitian menunjukkan bahwa total biaya produksi yang dikeluarkan selama periode tersebut terdiri dari biaya bahan baku, biaya tenaga kerja langsung, dan biaya overhead pabrik. Perhitungan HPP menggunakan metode Full Costing diperoleh sebesar Rp42.902.000, sedangkan metode Variable Costing sebesar Rp40.402.000. Jika dihitung per unit, HPP Full Costing mencapai Rp536.280 dan Variable Costing sebesar Rp505.030. Harga jual berdasarkan metode Cost-Based Pricing dengan margin keuntungan 20% menghasilkan harga jual sebesar Rp643.530 per unit. Sementara itu, harga jual yang ditetapkan perusahaan hanya sebesar Rp600.000 per unit, sehingga terdapat selisih sebesar Rp43.530 per unit. Perbedaan harga jual ini berdampak pada potensi omzet yang diperoleh perusahaan. Jika menggunakan harga jual hasil perhitungan, perusahaan berpeluang meningkatkan omzet dari Rp48.000.000 menjadi Rp51.482.400 dalam satu bulan.
Pengaruh Akuntabilitas Keuangan dan Transparansi Terhadap Pengelolaan Keuangan Pada Pemerintah Kabupaten Minahasa Mikhaela Poluakan; Meidy Kantohe; Miryam Lontoh
Jurnal Bisnis, Ekonomi, dan Sains Vol. 4 No. 2 (2024): Jurnal Bisnis, Ekonomi, dan Sains
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33197/bes.vol4.iss2.2024.2345

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Akuntabilitas Keuangan dan Transparansi Terhadap Pengelolaan Keuangan (Pada Pemerintah Kabupaten Minahasa). Fenomena yang terjadi di Kabupaten Minahasa memiliki indeks RB (Reformasi Birokrasi) dengan nilai C, nilai tersebut memiliki interpretasi kurang. Dilihat dari indikator Reformasi Birokrasi (RB), dalam hal pengelolaan keuangan yaitu Indeks Persepsi Anti Korupsi, Kabupaten Minahasa masih di angka 96,67 menurut (Badan Pusat Statistik Sulawesi Utara, 2022) ini berarti bahwa Kabupaten Minahasa Belum Mencapai angka 100 atau dengan kata lain belum mencapai tahapan bebas korupsi. Metode Penelitian Kuantitatif digunakan dengan mengumpulkan data melalui kuesioner yang di sebar kepada seluruh pengelola keuangan Satuan Kinerja Perangkat Desa (SKPD) pada pemerintah Kabupaten Minahasa dengan jumlah sampel 53 orang. Data di olah dengan teknik Regresi Linear Berganda menggunakan SPSS 20. Hasil analisis data menunjukkan bahwa Akuntabilitas Keuangan berpengaruh terhadap pengelolaan keuangan pada pemerintah Kabupaten Minahasa. Hal ini membuktikan bahwa dengan adanya tanggungjawab yang baik dalam pengelolaan keuangan kantor dinas dapat memberikan kontribusi dan manfaat yang baik bagi pengelolaan keuangan Pemerintah Daerah. Selain itu, Transparansi juga terbukti berpengaruh terhadap pengelolaan keuangan. Hal ini membuktikan bahwa jika dalam ruang lingkup pemerintahan adanya transparansi atau keterbukaan maka akan semakin baik pula pengelolaan keuangan dalam pemerintahan tersebut. Implikasi dari penelitian ini adalah secara teoritis penelitian saya dapat berguna bagi perkembangan ilmu pengetahuan khususnya di bidang akuntansi dan secara praktis dapat memberikan masukkan kepada pemerintah terhadap hal-hal yang dapat mempengaruhi pengelolaan keuangan.
Penerapan Laporan Keuangan Berbasis SAK EMKM Pada UMKM Waroeng Golojo Tomohon Meidy S. S Kantohe; Olviane O. Sumampouw; Sindhy Meisita Mantiri
INVENTORY: JURNAL AKUNTANSI Vol. 9 No. 2 (2025)
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v9i2.22235

Abstract

Tujuan dilakukannya penelitian ini yaitu untuk mengetahui bagaimana menerapkan SAK EMKM pada UMKM Waroeng Golojo Tomohon dalam menyusun laporan keuangan UMKM. Dalam penelitian ini memakai pendekatan kualitatif metode deskriptif studi kasus. Langkah-langkah yang digunakan untuk memperoleh data-data serta informasi terkait UMKM yaikni dengan dilakukannya pewawancaraan langsung bersama owner Waroeng Golojo, pengamatan, dokumentasi, serta dengan mengolah catatan transaksi yang terjadi pada bulan Desember 2024 untuk disusun berlandaskan SAK EMKM. Hasil dari penelitian yang dilaksanakan ini menujukkan bahwa tahapan pembuatan catatan keuangan pada UMKM Waroeng Golojo Tomohon disusun secara manual dan sangat sederhana untuk mengetahui pendapatan maupun pengeluaran yang terjadi. UMKM ini belum mampu menerapkannya SAK EMKM pada usahanya, alasannya bahwa owner UMKM tiada mengetahui bahwa perlu adanya penyusunan catatan keuangan UMKM sesuai standar yang telah ditetapkan sejak tahun 2018. Pemilik UMKM mengatakan bahwa SAK EMKM hanya digunakan bagi UMKM yang tergolong besar, mereka hanya fokus mencari laba dari usaha yang dijalankan.
Pengaruh Ukuran Perusahaan, Solvabilitas Dan Opini Audit Terhadap Audit Delay Perusahaan Manufaktur Di BEI Meidy Santje Selvy Kantohe; Olifia Yodiawati Tala; Euodia Asrimeiza
INVENTORY: JURNAL AKUNTANSI Vol. 9 No. 2 (2025)
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v9i2.22626

Abstract

Periode audit adalah lamanya waktu yang dibutuhkan auditor untuk menyelesaikan laporan audit. Keputusan yang dibuat oleh berbagai pihak dapat dipengaruhi oleh jumlah waktu yang dibutuhkan auditor untuk memeriksa laporan keuangan perusahaan. Oleh karena itu, laporan keuangan harus diberikan secara akurat dan tepat waktu agar pengguna informasi mendapatkan manfaat yang lebih besar. Pengaruh ukuran perusahaan, solvabilitas, dan opini audit terhadap audit delay pada perusahaan manufaktur industri dasar dan kimia yang terdaftar di BEI dari tahun 2021 hingga 2023 adalah subjek penelitian ini. Penelitian kausal komparatif ini menggunakan pendekatan kuantitatif. Dalam penelitian ini, teknik purposive sampling digunakan untuk memilih 34 perusahaan. Analisis data menggunakan statistik deskriptif dan uji hipotesis menggunakan Student Version E-VIEWS 12. Hasil penelitian menunjukkan bahwa ukuran perusahaan memengaruhi keterlambatan audit, solvabilitas memengaruhi keterlambatan audit, dan opini audit tidak memengaruhi keterlambatan audit.
Co-Authors Aldi Rio Lake Andrew Marunduh Andrew Patrick Marunduh Aprilli Bacilius Arie Frits Kawulur Debora, Deisy Euodia Asrimeiza Febrilly Indra Panelewen Florence Olivia Moroki Freddy Semuel Kawatu Frida Magda Sumual Fryane Lolowang, Deiby glori badar Grendeo Runtu Hisky Ryan Kawulur Itje Pangkey Jacinta Lusiana Palit, Jacinta Lusiana Palit Johny Manaroinsong Kaligis, Stevie Kambey, Joseph Karundeng, Frandy Efraim Fritz Karwur, Yoel Kaunang, Fioren Kosasih, Diah Landy L.A. Pesik Lengkong, Fairy Lucia Mandagi, Enjelina Novita Margareth Riisyie Inof Rantung Mikhaela Poluakan Miryam Lontoh Miryam Pingkan Lonto Muliawahyuni Joice Kaparang Natalia Maria Umar Olviane Olke Sumampouw Putri Lahay Recky H.E. Sendouw Rocyke I.J Pangkey Roy Pangkey Samita Wehelmina Abigael Tanod Sibuea, Valen Sindhy Meisita Mantiri Steven Endru Pandean Tala, Olifia Tala, Olivia Tambing, Inggrid Tangiduk, Rastieci Tarore, Steven Vleike Tesalonika Sefanya Pinontoan Tinneke Evie Meggy Sumual Trindah Joalgabsa Trotjevina Rorimpandey Trully Chinly Lukas Veronika Lintang Febiola Wauran, Anita Ludia Weltri. H Daud Wilson Bogar Yance Tawas Yoel Karwur Yosua Gary Pakasi