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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 Enrichment : Journal of Management Formosa Journal of Multidisciplinary Research (FJMR) Journal of Finance and Business Digital (JFBD) Journal of Governance, Taxation, and Auditing Asian Journal of Applied Business and Management (AJABM) The Contrarian: Finance, Accounting, and Business Research Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis
Robert Lambey
Universitas Sam Ratulangi
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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ANALISIS PENERAPAN PMK NOMOR 31/PMK.07/2005 TENTANG TATA CARA PENGAJUAN USUL, PENELITIAN, DAN PENETAPAN PENGHAPUSAN PIUTANG DI RSUP PROF Dr. R. D. KANDOU MANADO Kawenas, Calvien; Pangemanan, Sifrid S.; Lambey, Robert
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 01 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.01.17262.2017

Abstract

The write-off of receivables is a loss arising from uncollectible receivables caused by various causes. The problem raised in this study is whether the application procedure is in accordance with the PMK No. 31 / PMK.07 / 2005 and what factors become obstacles in the process of write-off of receivables. The method used in this research is descriptive research method that is qualitative. Based on the results of the research from the RSUP Prof. Dr. R. D. Kandou Manado, the procedures for the elimination of goods are in accordance with applicable government regulations. If the factors are negative inhibitors, the operational costs are irregular, the amount of operational costs required for the cost exceeds the amount of the receivables to be collected, the non-timeframe for submission of proposals for write-off of receivables, documents / filing requirements for origination submissions not made RSUP Prof. Dr. R. D. Kandou Manado must meet the requirements regarding the time period for collection of accounts more effective and efficient.Keywords: Proposal Submission, Research, Accounts Receivable Removal
PENGENDALIAN INTERNAL TERHADAP KREDIT CEPAT AMAN (KCA) PADA PT. PEGADAIAN CABANG MEGA MAS MANADO Usman, Iin Febrianti; Elim, Inggriani; Lambey, Robert
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.2.18596.2017

Abstract

PT. Pegadaian are one of the formal institutions in Indonesia which under the law are allowed to do the financing by the form of quick credit distribution securely on the basis of legal pawn. The purpose to find out the internal control system against Secured Fast Credit (KCA) at PT. Pegadaian Branch Mega Mas Manado. The method used in this research is descriptive qualitative method. The data used in this study are primary data and secondary data, where the primary data obtained from the results of interview researchers with resource persons, as: interviews with finance staff and operational departments related to internal control. Data processing techniques used are interview techniques, observation, and documentation. Based on the results of research Scope of discussion on the internal control of fast credit secured at PT. Pegadaian Branch Mega Mas Manado includes a discussion related to the elements of internal control fast credit secured, namely a separate organizational structure of functional responsibilities, authority systems and record-keeping procedures that provide sufficient laws of wealth, debt, income and expenses, healthy practices in carrying out the duties and functions of each organizational unit and employees of a quality in accordance with their responsibilities.Keywords : Internal Control and PT. Pegadaian
ANALISIS PENERAPAN PERMENDAGRI NO.113 TAHUN 2014 DALAM PERENCANAAN, PELAKSANAAN DAN PERTANGGUNGJAWABAN APBDes (STUDI KASUS DESA MOTANDOI DAN MOTANDOI SELATAN KECAMATAN PINOLOSIAN TIMUR KABUPATEN BOLAANG MONGONDOW SELATAN) Kadjudju, Delyane; Morasa, Jenny; Lambey, Robert
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 01 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.01.17201.2017

Abstract

Village is a unity of the general public that has territorial boundaries authorized to regulate and administer government affairs, the interestsof local communities based on community initiatives, right of origins/ or traditional rights recognized in the governance system of the The Unitary State of the Republic of Indonesia. Financial management of village is all activities that includes planning, implementation, administration, reporting, and financial accountability village. APBDes is the annual financial plan of village government. This research aimed to know planning, implementation, and accounibility village financial management in Motandoi and South Motandoi  village, subdistrict East Pinolosian, South Bolaang Mongondow. The method used is descriptive qualitative. The result of the research  Motandoi village in planning and implementation phase already approriate with Permendagri number 113 of  2014, but in accountability phase not yet approriate with Permendagri number 113 of  2014, while South Motandoi Village on planning, implementation, and accountability phase already approriate with Permendagri number 113 of 2014. Keywords: Village, Planning, Implementation, Accountability, financial management of Village.
ANALISIS PENERAPAN IMBALAN PASCAKERJA PADA KARYAWAN PT. MOY VERONIKA ., Monalisa; Runtu, Treesje; Lambey, Robert
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.02.19627.2018

Abstract

Employee Benefits consist of short-term benefit, long-term benefit, post-employment benefit and severance pay. Regarding the ease and also the economic safety of the employee, company is obligated to prepare and allocate the post-employment benefit and also declare their will to pay at the end of the employee’s work. This research aims to analyze the implementation of post-employment benefit on the employees of PT. Moy Veronika based on PSAK 24 and UUK No. 13 Tahun 2003. The method used in this research is qualitative descriptive research method. The result of this research shows that the implementation of the post-employment benefit by PT. Moy Veronika hasn’t been in accordance with PSAK 24, in which the factor that caused the absence of recording of the post-employment benefit transaction is owner’s ignorance in reserving the post-employment benefit due to the their kinship with the employees and the implementation of distributing the post-employment benefit in PT. Moy Veronika is already in accordance with UUK No. 13 Tahun 2003, in which the termination of work occurs due to 1) Resignation; 2) Death; 3) Pension; 4) Prolonged illness/disability, the company has fulfilled its obligation in distributing the postemployment benefit.Keyword : post-employment benefit
ANALISIS POTENSI DAN EFEKTIVITAS PENERIMAAN PAJAK REKLAME DI KOTA MANADO Sarundayang, Markus Stenny; Karamoy, Herman; Lambey, Robert
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.02.19269.2018

Abstract

Advertisement tax is a tax on the conduct of advertisements. Advertising is an object, tools, or media of varying shapes and styles used for the introduction, advocating and praising goods, services or persons or to draw public attention, placed or seen, read and or heard from a place by the public. This research aimed to know find out the magnitude of potential tax advertisement in Manado city and to know the effectiveness of advertisement tax revenue as a source of PAD Manado City. Research uses quantitative descriptive method that is analyzing the target data and the realization of acceptance of advertisement tax year 2012-2016 using the ratio of effectiveness and analysis of historical data. From the results of research indicate that the effectiveness level of advertisement tax of year 2010-2014 got category "less effective", and year 2015-2016 “very effective” Based on the calculation of historical data, the potential acceptance of Advertisement Tax of Manado City in 2017 is Rp. 11.010.071.843,-.Keywords: Advertisement Tax, Local Revenue, Potential, Effectiveness
IMPLEMENTASI KEBIJAKAN PEMERINTAH TENTANG PENGALOKASIAN DANA PAJAK DARI PENERIMAAN PAJAK PENERANGAN JALAN TERHADAP PENYEDIAAN PENERANGAN JALAN UMUM DI KABUPATEN MINAHASA Mangirang, Regina M.; Sondakh, Jullie J.; Lambey, Robert
JURNAL RISET AKUNTANSI GOING CONCERN Vol 12, No 2 (2017): Jurnal Riset Akuntansi Going Concern
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Earmarking Tax is the allocation of a certain amount of local revenue (especially tax) to fund public services in accordance with the type of tax levied. One type of tax from this policy is street lighting taxes whose funds are allocated for the provision of street lighting. Special street lighting tax no minimum amount should be allocated to ensure the availability of funds, then only adjust to the needs of the region. The purpose of this study is to analyze the implementation earmarking tax funds from street lighting tax revenue on the provision of street lighting in Minahasa District. The method used is qualitative descriptive method. From the research results can be seen that the policy of appropriation of tax funds has been applied in accordance with existing regulations in Minahasa regency as regulated in Minahasa District Regulation No. 1 of 2011 this is because more than a portion of funds from street lighting tax revenue has been allocated for the provision of lighting road that is equal to 57,55%. Earmarking tax in Minahasa District goes hand in hand with the APBD system, which is through the regional public treasury in terms of income and expenditure.Keywords: Earmarking Tax, street lighting tax.
PENGARUH KOMITMEN ORGANISASI DAN PENGENDALIAN INTERNAL TERHADAP RESIKO TERJADINYA KECURANGAN (FRAUD) DALAM PELAKSANAAN JAMINAN KESEHATAN DI RUMAH SAKIT BHAYANGKARA TK. IV POLDA SULUT Natasya, Toisuta Novenia; Karamoy, Herman; Lambey, Robert
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.2.18274.2017

Abstract

Fraud is an action that is often found in various organizations or agencies. By instilling a high sense of organizational commitment to each individual as well as the establishment and implementation of internal controls, it is hoped that it will create a barrier to the misuse by public servants, especially in the field of health such as doctors and other paramedics in the implementation of health insurance. This research was aimed to determine the risk of fraud in the implementation of health insurance. The population of this research is all employees who work in hospital Bhayangkara TK..IV Polda Sulut. This study used multiple linear regression method with the help of spss. The results of hypothesis shown that the organizational commitment  has no significant impact on fraud risk. Internal control give the significant impact to the risk of fraud.Keywords: Fraud, Organizational Commitment, Internal Control
IMPLEMENTASI PROSES PEMUNGUTAN DAN KONTRIBUSI PENERIMAAN PAJAK AIR TANAH DI KABUPATEN MINAHASA SELATAN Rorimpandey, Gabriela G.; Kalangi, Lintje; Lambey, Robert
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.02.19116.2018

Abstract

This research aims to know and describe the implementation of groundwater tax collection process, obstacles and efforts made to determine these obstacles and calculate the amount of groundwater tax contribution in South Minahasa District conducted by the Regional Tax and Retribution Agency of South Minahasa Regency. This research is descriptive approach. The focus of this research is the application of the groundwater tax collection process, the obstacles and efforts undertaken to find out these barriers and the large contribution of ground water taxes. Based on the results of the research, the implementation of groundwater tax collection process in South Minahasa Regency has been conducted in accordance with the Law Number 28 Year 2009. However, the process of collecting ground water tax has not been done thoroughly in accordance with the provisions of the law. The obstacles are the people's unconsciousness over the ground water tax obligations, the arrears, the water meter has not been applied as a whole, and the business ambiguity inherent in the household. Efforts taken to overcome obstacles are socialization and a direct approach to the community, billing in the current month, installation of water meters and raising ground water prices. The contribution of groundwater taxes in the fiscal year 2014-2016 has increased, although for its contribution to local revenue slightly.Keyword: Ground Water Tax, Tax Collecting, Regional Tax, Contributions
ANALISIS PENGARUH FIRM SIZE, DEBT TO EQUITY RATIO DAN LOAN TO DEPOSIT RATIO TERHADAP KEPUTUSAN LINDUNG NILAI PADA PERUSAHAAN PERBANKAN INDONESIA (STUDI EMPIRIS PADA BANK UMUM DEVISA YANG TERDAFTAR DI BEI PERIODE 2013-2017) Marsel, Alprayanto; Morasa, Jenny; Lambey, Robert
Jurnal Berkala Ilmiah Efisiensi Vol 18, No 3 (2018)
Publisher : Sam Ratulangi University

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Abstract

Lindung nilai adalah alternatif dalam penanganan resiko keuangan yang dihadapi oleh suatu perusahaan yang bertujuan untuk melindungi aset dari resiko keuangan yang terjadi di suatu perusahaan, aktivitas lindung nilai umumnya dilakukan dengan menggunakan suatu instrumen lindung nilai, salah satu instrumen lindung nilai yang sering digunakan adalah instrumen derivatif. Penelitian ini bertujuan untuk menganalisis pengaruh variabel-variabel independen yang meliputi firm size, DER, dan LDR terhadap Keputusan Hedging.Penelitian ini menggunakan data sekunder yang berasal dari laporan keuangan tahunan dari 22 perusahaaan perbankan yang terdaftar di BEI periode 2013 sampai dengan 2017. Pengambilan sampel menggunakan metode purposive sampling dengan ketentuan perusahaan yang menerbitkan laporan keuangannya secara lengkap. Analisis data menggunakan uji regresi logistik karena data yang digunakan bersifat metrik dan non metrik. Dengan analisis regresi logistik dapat dilihat bagaimana variabel – variabel independen mempengaruhi perusahaan melakukan hedging. Hasil penelitian ini menemukan bahwa firm size berpengaruh signifikan terhadap Keputusan Lindung Nilai, sedangkan untuk variabel lainnya tidak berpengaruh terhadap Keputusan Hedging.
PENGARUH FAKTOR-FAKTOR FUNDAMENTAL TERHADAP HARGA SAHAM PADA PERUSAHAAN ASURANSI DI BEI 2009-2012 Lambey, Robert
ACCOUNTABILITY Vol 3, No 2 (2014): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.6422.3.2.2014.28-39

Abstract

The purpose of this study to know the influence of fundamental factors that ROA, DER, TATO, and CR on stock price. In this case the researchers used data in the form of financial statements food and beverage companies listed in Indonesia Stock Exchange (IDX). Researchers used a population of 10 companies listed on the Stock Exchange period 2009-2012. The data used financial statements are the financial statements that have been published in the Indonesian Capital Market Directory (ICMD) in 2013 and in www.idx.co.id. The analysis tool used is multiple regression analysis, t test, F test and the coefficient of determination was tested with the classical assumption. Based on the analysis of data it can be concluded that the variable DER and CR have a significant effect on stock price.
Co-Authors Agus T. Poputra Ajeng Citralarasati Mardjani Akhyar Tipan, Akhyar Aud, Lia Baguna, Stacy Englyn Barasongka, Meyke N. W. P. Bogar, Joel Jonathan Mahonis Carolina Carolina, Carolina D. Latjandu, Lady Datu, Christian V. David P. E. Saerang David P.E Saerang David Paul Elia Saerang Devika Korua, Devika Dunggio, Valda Eman, Golda Amelia Fajriansyah, Yudi Febyola Yona Barguna Feisi Ninsi Prong Firginia Byll Fitria Novita Ningtyas Gabriela Fiolita Pandoh, Gabriela Fiolita Gerungai, Natalia Gombo, Marselino Grace B. Nangoi halim, syalomitha Harijanto Sabijono Hendrik Gamaliel Hendrik Gamaliel Hendrik Manossoh, Hendrik Herman Karamoy I Gede Suwetja Inggriani Elim Jantje J. Tinangon Jantje J. Tinangon Jenny Morasa Jullie J Sondakh Kadjudju, Delyane Kalumata, Novita Kamaruddin, Ani Karamoy , Herman Kartika, Citra Ayu Kawenas, Calvien Koagouw, Brenda KOLEANGAN, Justy Nathaneil Pangkey KOPOJOS, Peter Marshall Lady D. Latjandu Lakada, Injilita Novitasari Linda Lambey, Linda Lintje Kalangi Lolowang, Missi Injilia Makahinda, Edgar Eleazar Makalew, Maria Debora Malango, Dea Ananda Mangeber, Sandy Robert Mangirang, Regina M. Maradesa, Djeini Marsel, Alprayanto Megi Afrilia, Megi Merlin Gebriela Katiandagho Monalisa . Moniaga, Maura Agustin Angelica Munaiseche, Claudio V. Nangoi, Grace B Natasya, Toisuta Novenia Novita Melina Kumesan, Novita Melina Pailaha, Marcelio Piay, Yeremia Stevanus Elim Pitoy, Elsa Samaria Polii, Florida P. K. Poluakan, Marselino Jeheskiel Ponto, Regina G. G. Pontoh, Arthur Johanes Poputra, Agus T. T. Pricilia Veronika Timban, Pricilia Veronika R. Jordan Niratmika Baskoro, R. Jordan Niratmika Rachel Danielle Adriana Aling Ratnasari, Cicillia Rawis, Gracela Renaldy Fernando Rolos, Renaldy Fernando Rika Dwi Aprianty, Rika Dwi Rompas, Debora Helen Rompas, Jarden Natanael Rorimpandey, Gabriela G. Rorimpandey, Mutiara Deivana Rotinsulu, Megantika J. sagemba, ahgnes olivya Sahabati, Nathasya Claritha Edith Salim, Yuricha Fransis Aprilia Sarundayang, Markus Stenny SENDIANG, Melvin Keneth Warguna Sheren Korompis Sifrid S. Pangemanan Sintje Rondonuwu, Sintje Sompotan, Kleef Sondakh, Jullie Jeannete Sonny Pangerapan Stanly W. Alexander Steven J. Tangkuman Supardi, Rendi Yehezkiel Tambunan, Erwin H. Tawas, Viktor B. J. The, Gabriela Stefanny Timang, Agusta Komeshky Treesje Runtu Treestje Runtu Uisuma, Putri Melani L Usman, Iin Febrianti Ventje Ilat Voerman, Chriseva D. F. Wae, Dominika Wajongkere, Jessica Warongan, Jessy D. L Weku, Priscillia WIBOWO, Ahrizlia Sahidevi WIJAYA, Aureliano G T B Winston Pontoh Wulan D. Kindangen, Wulan D. Zwingly Juliano Stefanus Pangkey, Zwingly Juliano Stefanus