Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
P-Index
This Author published in this journals
All Journal JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY Formosa Journal of Multidisciplinary Research (FJMR) Riset Akuntansi dan Portofolio Investasi
Claudia W.M Korompis
Unknown Affiliation
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
PENGARUH FAKTOR PENGETAHUAN BISNIS, APLIKASI KEMAJUAN SISTEM, USER SUPPORT, PROGRAMMING, DAN PERENCANAAN SISTEM TERHADAP PENENTUAN PENGEMBANGAN KUALITAS PROFESIONAL DI BIDANG SISTEM INFORMASI AKUNTANSI PADA PERUSAHAAN KONTRAKTOR DI KOTA MANADO Korompis, Claudia W.M
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 2 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.2.5057.2014

Abstract

After the development of technology, in which the information system is planned on the basis of the computer, the computer becomes a dominant role. Developers sistempun not an accountant, but rather a group of computer programmers who study accounting and then construct a system with the help of the workers in the company's accounting. College as a container in the form of competent personnel who are experts in the accounting information system, should undertake the development of the material accounting information system that can accommodate the need for accounting processes in a dynamic situation at this time. This study aims to determine whether the Business Knowledge, Application Advancement System, User Support, Programming, and Planning System affect the determination of the quality of professional development in the field of accounting information systems contracting company in the city of Manado. The analysis method used is multiple linear regression. The results showed that the variables of business knowledge, Application Advancement System, User Support, Programming, Planning System but less significant effect on the determination of the quality of professional development on the Accounting Information System contractor in the city of Manado.
An ANALYSIS OF VALUE ADDED TAX IMPOSITION ON VIRTUAL GOODS Sumilat, Milan; Warongan, Jessy D.L; Korompis, Claudia W.M
ACCOUNTABILITY Vol. 14 No. 01 (2025): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/ja.v14i01.60999

Abstract

This research aims to find out how Value Added Tax (VAT) is imposed on digital goods transaction.This research uses a qualitative descriptive method by utilizing primary data and secondary data. The research results show: a) VAT collection on digital goods transactions is carried out when the transaction takes place with a tariff of 11%, and the company issues an order receipt after the transaction is successful. The Ministry of Finance specifically appointed 171 domestic and foreign companies as VAT collectors on digital goods with criteria that must be met. b) VAT payments on digital goods transactions are made every month by attaching the required files. From the results obtained, 157 companies have deposited VAT on time and experienced no delays; However, 14 collection companies were found that had not deposited VAT. c) VAT reporting on digital goods transactions is carried out quarterly by collectors by attaching files in accordance with applicable regulations. Keywords: Imposition of Tariffs, Virtual Goods, Value Added Tax
Evaluasi pengakuan pendapatan berdasarkan PSAK No. 72 pada meter pascabayar di PT. PLN (Persero) ULP Manado Selatan Rianto, Tribrata Putra; Manossoh, Hendrik; Korompis, Claudia W.M
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.90

Abstract

Revenue is an indicator for profit formation, therefore revenue is measured fairly in accordance with the revenue recognition principle to be applied to measure the actual income received by the company. If an income is recognized that is not the same as it should be, then this means that the income could be wrong (too big or too small). This can result in the information presented in the income statement being inaccurate. This research aims to determine revenue recognition at PT. PLN (Persero) ULP South Manado. Income from the sale of electrical energy through postpaid meters is one source of income for PT. PLN (Persero) ULP South Manado. The method used in this research is a qualitative descriptive method which aims to describe the data that has been collected as it is obtained from the results of interviews and data collected from the company. The research results show that revenue recognition at PT. PLN (Persero) ULP South Manado is in consistent with PSAK 72.
The Influence of Profitability, Liquidity, Solvency and Company Size on Audit Report Lag in Infrastructure Sector Companies Listed on the IDX in 2019-2022 Bong, David Christian; Sondakh, Jullie J; Korompis, Claudia W.M
Formosa Journal of Multidisciplinary Research Vol. 3 No. 10 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i10.11623

Abstract

The amount of time the auditor took to complete the audit report, as measured from the book's closing date to the audit report's release date, is known as the audit report lag. The goal of this research was to assess the impact of profitability, liquidity, solvency, and firm size on audit report lag in infrastructure companies listed on the Indonesia Stock Exchange between 2019 and 2022. This is a type of quantitative study that employs a sample selection methodology known as purposive sampling. There are 32 company samples selected from 69 companies. Multiple linear regression was used to examine the data in this study. IBM SPSS 25 is the statistical processing application that was used. The findings of this study's analysis show that both profitability and solvency have a major impact on audit report latency. While liquidity and business size have no substantial impact on the audit report latency of Indonesian Stock Exchange-listed infrastructure companies.
Co-Authors Bong, David Christian Hendrik Manossoh, Hendrik Jessy D.L Warongan, Jessy D.L Jullie J Sondakh Rianto, Tribrata Putra Sumilat, Milan