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All Journal International Journal of Accounting & Finance in Asia Pasific Jurnal Akuntansi Manado (JAIM)
Freddy Semuel Kawatu
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ANALISIS SISTEM INFORMASI AKUNTANSI PEMBELIAN SUKU CADANG PADA PT HASJRAT ABADI TENDEAN MANADO Grace Ranti; Freddy Semuel Kawatu; Aprili Bacilius
Jurnal Akuntansi Manado (JAIM) Volume 1. Nomor 3. Desember 2020
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (185.06 KB) | DOI: 10.53682/jaim.v1i3.623

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui bagaimana sistem informasi akuntansi pembelian pada perusahan. Penelitian ini dilakukan pada PT Hasjrat Abadi Tendean Manado. Dalam penelitian ini mengunakan jenis penelitian kualitatif deskriptif, dengan data observasi langsung dan wawancara dengan pihak yang terkait. Hasil penelitian ini ditujukan langsung pada proses pembelian yang sudah memakai sistem informasi. Sistem informasi terkomputerisasi yang dipakai dalam perusahaan dimana sistem informasi yang digunakan menggunakan jaringan internet. Namun saat observasi langsung membuktikan bahwa sistem informasi akuntansi pembelian yang dilakukan pada PT Hasjrat Abadi Tendean Manado belum berjalan dengan efektif dan efisien karena masih ada kendala jika jaringan sedang error sehingga membuat karyawan  kesulitan  dalam penginputan data pada sistem.   Kata Kunci : Sistem Informasi Akuntansi, Pembelian, Komputering     Abstract This study aims to determine how the purchasing accounting information system in the company.  This research was conducted at PT Hasjrat Abadi Tendean Manado.  This research uses descriptive qualitative research, with direct observation data and interviews with related parties. The results of this study are aimed directly at the purchasing process that is already uses information systems. Computerized information systems used in companies where the information system used uses the internet network. However, direct observation proves that the purchasing accounting information system carried out at PT Hasjrat Abadi Tendean Manado has not been effective and efficient because there are still problems if the network is an error, making it difficult for the employees  to input data into the system. . Keywords : System Information Accounting, Purchasing, Computering  
ANALISIS PERBANDINGAN KINERJA BELANJA KABUPATEN MINAHASA DAN KOTA TOMOHON Novita A. Saleh Kusnan Paputungan; Freddy Semuel Kawatu; Nikolas Fajar Wuryaningrat
Jurnal Akuntansi Manado (JAIM) Volume 1. Nomor 3. Desember 2020
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (252.62 KB) | DOI: 10.53682/jaim.v1i3.653

Abstract

Penelitian ini bertujuan untuk menganalisis dan membandingkan kinerja belanja pada pemerintah Kabupaten Minahasa dan Kota Tomohon. Bentuk riset ini ialah deskriptif kualitatif. Data yang dibutuhkan adalah data sekunder pada Anggaran Pendapatan dan belanja Kabupaten Minahasa dan kota Tomohon pada tahun 2017-2019. teknik rasio kinerja belanja pemerintah ialah rasio efektivitas, dan efisiensi. Untuk hasil riset berlandaskan Laporan Realisasi anggaran di BPKAD Kabupaten Minahasa dan Kota Tomohon, secara keseluruhan rata-rata tingkat efektifitas laporan realisasi anggaran di BPKAD Kabupaten Minahasa dan Kota Tomohon kurun waktu periode anggaran 2017 hingga tahun 2019 pada tingkat 80%-90% yaitu efektif. Sedangkan secara keseluruhan rata-rata tingkat efisiensi rancangan keuangan di Badan Pengelolaan Keuangan dan Pendapatan Daerah selama tahun anggaran 2017 sampai pada tahun 2019 rata-rata berada pada tingkat >100%, ini menunjukkan bahwa tingkat efisiensi rancangan keuangan kurang efisien. Sebaliknya Pemerintah Kabupaten Minahasa dan Kota Tomohon lebih mengoptimalkan pendapataan/pemasukan dalam menerapkan proyek dan program yang terkait dengan rancangan keuangan dan melakukan skala prioritas dalam penentuan anggaran pembelanjaan didaerah agar sesuai dengan harapan dan tujuan dalam realisasi anggaran daerah.   Kata Kunci: efektifitas, efisiensi, laporan realisasi anggaran   Abstract   This study aims to analyze and compare the spending performance of the Minahasa district and Tomohon district governments. The form of this research is descriptive qualitative. The data needed is secondary data in the Revenue and Expenditure Budget of Minahasa Regency and Tomohon City in 2017-2019. The performance technique for government spending is the ratio of effictiveness and efficiency. For research results based on the budget realization report at BPKAD Minahasa Regency and Tomohon City, the overall average level of effectiveness of the report is at the level of 80%-90%, which is considered effective. Whereas overall the average level of financial design efficiency in the Regional Financial and Revenue Management Agency during the 2017 to 2019 fiscal year is on average 100%, this indicates that the level of efficiency of the financial design is lower. On the other hand, the Minahasa District and Tomohon Municipal Governments further optimizes revenue / income in implementing projects and programs related to financial design and carry out priority scales in determining regional expenditure budgets to match expectations and objectives in the regional budget realization.   Keywords: effectiveness, efficiency, budget realization reports.
Analysis of Financial Performance in Realizing Good University Governance (Study at Manado State University) Kawatu, Freddy Semuel; Tumiwa, Ramon Arthur Ferry; Kewo, Cecilia Lelly
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 3, No 3 (2020): October 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v3i3.945

Abstract

Financial management reform in university is an effort to realize good university governance in financial management. The research objective was to determine the financial performance of the Manado State University Institution, and how to reform financial management as an effort to achieve Good Governance. The research method used in this research is descriptive qualitative with the type of data qualitative data. The data source uses secondary data obtained from the Financial Statements of Manado State University for Fiscal Year 2017 - 2019. The data analysis technique used a qualitative approach with descriptive methods. This study proves that the good governance of the Manado State University has implemented financial management following Government Regulation Number 71 of 2010 and is of higher quality by taking into account the determinants of financial performance.
Institutional Financial Management Analysis in Manado State University (UNIMA) Kawatu, Freddy Semuel; Tumiwa, Ramon Arthur Ferry; Mamuaya, Nova Christian; Rumagit, Merry Natalia
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 2, No 1 (2019): February 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v2i1.361

Abstract

The purpose of this study is to find out how are the financial management system and financial performance accountability at Manado State University (UNIMA). The research method uses a quantitative analysis approach, and data collection with open interview and interview techniques. The results of this study found that the level of suitability of the financial management system and the accountability of financial performance at UNIMA with the applicable theories and legislation (although there are still several factors that play a less optimal role include: a). Many financial management human resources are not in accordance with financial management expertise competencies, b). the accounting record system still combines manuals with computerization (only in the preparation of financial statements); c) unavailability of Financial Management Standards). Keywords: financial management, good governance, performance accountability
Co-Authors Aprilli Bacilius Cecilia Lelly Kewo Grace Ranti Merry C. N. Rumagit Nikolas Fajar Wuryaningrat Nova Ch. Mamuaya Novita A. Saleh Kusnan Paputungan Ramon Arthur Ferry Tumiwa