Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal JURNAL RISET AKUNTANSI GOING CONCERN Journal of Governance, Taxation, and Auditing Manajemen Bisnis dan Keuangan Korporat
Claudia W.M. Korompis
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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

Found 4 Documents
Search

 1 
PENERAPAN PSAK NO. 45 TENTANG PELAPORAN KEUANGAN ORGANISASI NIRLABA PADA SANGGAR SENI BUDAYA LOGOS MA’KANTAR Korompis, Claudia W.M.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 3 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.3.6124.2014

Abstract

Global economic development could not be separated from the role of an organization of profit and non-profit organizations. Non-profit organizations (non-profit) into a container made of human resources as the most valuable asset. Although it is not concentrated on profits, but the financial reporting presented by this organization must have a standard as a basis for the preparation and reporting to interested parties. SFAS No. 45 states that non-profit organizations to obtain resources from the donations of members and other contributors do not expect any compensation from the organization. The objective of financial statements for internal parties is to know the financial situation that exists in the organization, while external parties aimed to determine whether the available funds have been used properly and in the attached financial statements of the organization. The study was conducted at the Cultural Arts Studio Logos Ma'kantar. This study aims to look at how the financial statements Cultural Arts Studio Logos Makantar whether in accordance with SFAS No. 45.Metode analysis used is descriptive qualitative method outlines the nature, describing, comparing a data.Hasil and conclusions of this study are the financial statements of Studio Art culture Logos Makantar not prepare financial statements in accordance with the format of the financial statements of a non-profit that exists in SFAS No. 45, and this makes the board are encouraged to immediately apply the financial statements in accordance with SFAS No. 45 for the benefit of the organization in the future.
ANALISIS PERLAKUAN AKUNTANSI AGRIKULTUR PADA PETANI KELAPA PADA DESA DI DAERAH LIKUPANG SELATAN : DAMPAK RENCANA PENERAPAN ED PSAK NO.69 TENTANG AGRIKULTUR Korompis, Claudia W.M.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 2 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.2.13058.2016

Abstract

Biological assets is a unique asset, because of the transforming growth even after biological assets generate an output. Although it has many unique, but the financial management of biological assets still have to refer to the Financial Accounting Standards. Currently the Financial Accounting Standards Board (DSAK) issued SFAS No. ED 69 on agriculture which will come into force on 1 January 2017. According to this SFAS Biological assets are measured at initial recognition and at the end of each reporting period at fair value less costs to sell. Many of Regions, especially in the village do not know the accounting treatment for biological assets. This makes researchers want to analyze the impact of the application of IAS 69 ED is the continuation of agricultural farmers' efforts in this regard coconut trees in the village in the district South Likupang. With the proper financial management from the village, will support the country's economy as a whole, especially in the face of the MEA. This research uses descriptive analysis. The results of this study indicate that in general the village in the Regional South Likupang not apply to recognize the fair value of their assets. The traditional system by recognizing the asset at the acquisition price is still the basis in preparing the financial statements. But with this study are expected, farmers / entrepreneurs start applying SFAS palm plant began in 2017. Keywords: Accounting, Agriculture, ED IAS 69, Village.
Analysis of the Level of Compliance of Corporate Taxpayers in Reporting PPN Period SPT Using E-Invoice 3.0 on Tax Revenue Performance at KPP Pratama Manado ELEM, Sutri; KALANGI, Lintje; KOROMPIS, Claudia W.M.
Journal of Governance, Taxation and Auditing Vol. 2 No. 1 (2023): Journal of Governance, Taxation and Auditing (July - September 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i1.674

Abstract

Taxpayer compliance plays an important role in tax revenue. The more taxpayers are obedient in paying taxes, the greater the tax revenue received. The development of information systems and technology in the taxation sector continues to be carried out by the government to ensure compliance and accountability in tax collection. One of them is a change in the tax administration system or what is commonly called tax system modernization. In order to improve the ease of service to PKP, the Directorate General of Taxes released the latest e-invoice application, namely e-invoice 3.0. The e-faktur 3.0 application has a variety of the latest automation features which certainly make it easier for PKP to submit Periodic VAT Returns in only one application, namely e-faktur 3.0. This study aims to determine the level of compliance of corporate taxpayers in reporting Periodic VAT Returns using e-invoice 3.0 on the performance of tax revenue at KPP Pratama Manado. The method used in this research is a qualitative research method with a descriptive approach, the data source used is primary data. The results showed that the level of compliance of corporate taxpayers in reporting Periodic VAT returns using e-invoice 3.0 on the performance of tax revenue at KPP Pratama Manado with a percentage of effective and very effective revenue realization because it can be seen from the realization of tax revenue that has increased from period to period and from year to year.
Kinerja keuangan sektor perbankan pada masa pandemi COVID-19 Runa, Yesika; Pontoh, Winston; Korompis, Claudia W.M.
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.316

Abstract

The WHO announced the discovery of the new strain of the virus at the end of December 2019. COVID-19's impact on the banking sector is undeniable. Ratio analysis is one of many analytical techniques that can be used to calculate bank financial performance. The aim of this research is to identify discrepancies in the financial performance of the banking sector, as measured by the CAMEL method, during the pandemic. This research uses a comparative study with a quantitative approach. The purposive sampling technique was used to collect the sample, and 20 banking company sectors were found to meet the sample selection criteria. This research uses two analytical tools: the Paired Sample T-Test and the Wilcoxon Signed Rank Test. The results of this research definitively show that there is no difference in CAR between 2020 and 2021, 2020 and 2022, and 2020 and 2023. It is clear that there is no difference in NPL between 2020 and 2021, 2020 and 2022. However, there is a difference in NPL between 2020 and 2023. There is a clear difference in ROE between 2020 and 2021, 2020 and 2022, as well as 2020 and 2023. It is clear that there is a difference in ROA between 2020 and 2021, 2020 and 2022, and 2020 and 2023. It is clear that there is no difference in LDR between 2020 and 2021, or between 2020 and 2023. However, there is a clear difference in LDR between 2020 and 2023.
Co-Authors ELEM, Sutri Lintje Kalangi Runa, Yesika Winston Pontoh