Article Per Year (5 Year)
p-Index From 2021 - 2026
5.212
P-Index
This Author published in this journals
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

Published : 83 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 83 Documents
Search

 5   6   7   8   9 
The Effect of Earnings Growth, Audit Quality, Investment Opportunity Set on Earnings Quality of Financials Sector Companies on the Indonesia Stock Exchange WIJAYA, Aureliano G T B; GAMALIEL, Hendrik; LAMBEY, Robert
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.v2i1.656

Abstract

This study aims to examine the effect of earnings growth, audit quality, and investment opportunity set on earnings quality in financial sector companies on the Indonesia Stock Exchange for the 2016-2020 period. Earning growth variable is measured by the earnings growth index, audit quality is measured by the dummy variable, the investment opportunity set is measured by MVBVA, and earnings quality is measured by QER. This type of research is a quantitative effect research using secondary data. The sampling technique used was non-probability sampling with a purposive sampling method which resulted in 34 companies as research samples from 103 companies. The data analysis technique in this study is multiple linear regression using the SPSS 26 program. The partial results show that earnings growth has a significant and positive effect on earnings quality, and audit quality and investment opportunity set have no effect on earnings quality. The results of the study simultaneously show that earnings growth, audit quality, and investment opportunity sets affect earnings quality.
Efektivitas penggunaan anggaran belanja terhadap biaya operasional sebagai alat ukur penilaian kinerja pemerintah pada Badan Pendapatan Daerah Kota Manado Uisuma, Putri Melani L; Lambey, Robert
Riset Akuntansi dan Manajemen Pragmatis Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.129

Abstract

The Manado City Regional Revenue Agency as a regional apparatus (SKPD) is based on Manado City Regional Regulation No. 1 of 2019 concerning the establishment and composition of Manado City regional apparatus and Manado Mayor Regulation No. 11 of 2019 concerning the position, organizational structure, objectives and functions and work procedures of the Manado City Regional Revenue Agency.In the work program implemented, there are assumptions that may become problems with budget realization in the future. This study aims to determine the expenditure budget in assessing performance through the Effectiveness Calculation at the Manado City Regional Revenue Agency. The type of research used is a qualitative method, the data processed is in the form of Budget Realization Reports and Physical and Financial Realization of the Manado City Regional Revenue Agency from 2020 to 2022. The technique used is measuring effectiveness in the 2020 to 2022 budget report. The results of this study state that in the results of the effectiveness ratio, it is stated that in 2020 and 2022 the criteria are "effective". However, in 2021, there was an error in planning triggered by weak planning and inappropriate budget priorities which caused ineffectiveness in the use of the budget and affected the performance of the agency at that time.
Evaluasi Penatausahaan dan Pelaporan Pajak Bumi dan Bangunan Berdasarkan Peraturan Daerah Kota Manado Nomor 7 Tahun 2012 di Kelurahan Winangun Dua Kecamatan Malalayang : VALUATION OF LAND AND BUILDING TAX ADMINISTRATION AND REPORTING BASED ON CITY REGIONAL REGULATIONS MANADO NUMBER 7 OF 2012 IN WINANGUN TWO DISTRICT MALALAYANG Aud, Lia; Lambey, Robert; Suwetja, I Gede
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol. 8 No. 4 (2024): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi Sosial Budaya dan Hukum)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRAKLIA AUD, Evaluasi Penatausahaan dan Pelaporan Pajak Bumi dan Bangunan Berdasarkan Peraturan Daerah Kota Manado Nomor 7 Tahun 2012 di Kelurahan Winangun Dua, Kecamatan Malalayang (Di bawah bimbingan Robert Lambey dan I Gede Suwetja) Pajak di Indonesia mengalami perubahan yang sangat pesat dari masa ke masa seiring dengan perubahan jaman membuat perkembangan yang pesat pada masyarakat dan Negara baik di bidang kenegaraan maupun di bidang sosial dan ekonomi. Oleh karena itu pembayaran pajak yang awalnya bersifat sukarela kini berubah menjadi pembayaran yang ditetapkan oleh Negara dalam bentuk undang-undang dan menjadi sebuah kewajiban yang harus dilakukan oleh masyarakat. Tujuan dari penelitian adalah: Untuk mengetahui Penatausahaan dan Pelaporan Pajak Bumi dan Bangunan Berdasarkan Peraturan Daerah Kota Manado Nomor 7 Tahun 2012 Di Kelurahan Winangun Dua, Kecamatan Malalayang. Penelitian ini dilakukan di Kantor Kelurahan Winangun Dua, Kecamatan Malalayang, dengan metode penelitian ini digunakan adalah metode deskriptif kualitatif. Hasil penelitian menunjukkan bahwa Proses Penatausahaan PBB, Prosedur Pencatatan dan Pelaporan PBB, Penagihan dan Sanksi, Cara Pembayaran di Kantor Kelurahan Winangun Dua, Kecamatan Malalayang sudah sesuai dengan Peraturan Daerah Kota Manado Nomor 7 Tahun 2012.Kata Kunci : Pajak Bumi dan Bangunan, Penatausahaan, Pelaporan.
Pengaruh perencanaan pajak, aset pajak tangguhan, dan profitabilitas terhadap manajemen laba perusahaan industrial yang terdaftar di Bursa Efek Indonesia periode 2018-2022 Sompotan, Kleef; Lambey, Robert; Kindangen, Wulan D.
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.148

Abstract

This research aims to examine the influence of tax planning, deferred tax assets, and profitability on earnings management of industrial firms listed in the Indonesian Stock Exchange. Tax planning variables are measured by the RR index, deferred tax assets are measured by DTA, profitability is measured by ROA and earnings management is measured by SEC. This type of research is quantitative influence research using secondary data. The sampling technique used was non-probability sampling with a purposive sampling method and resulted in 32 companies as research samples from 63 companies. The data analysis technique in this research is multiple linear regression using the SPSS 29 program. The partial research results show that tax planning and deferred tax assets have a significant and positive effect on earnings management, and profitability has no effect on earnings management. The research results simultaneously show that tax planning, deferred tax assets, and profitability have an influence on earnings management.
Analisis Penerimaan Pendapatan Pajak Daerah Di Kabupaten Siau Tagulandang Biaro (SITARO) Mangeber, Sandy Robert; Lambey, Robert; Tangkuman, Steven J.
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.151

Abstract

Regional taxes are an obligation that must be paid by the community as taxpayers to local governments, functioning to finance regional infrastructure development aimed at improving community welfare. This study aims to determine the tax revenue revenue from each type of regional tax in SITARO Regency by showing the achievement of the target and percentage of tax revenue realization in 2018–2022. The method used in this study is qualitative-descriptive with primary and secondary data sources. The data collection techniques are interviews and documentation. The results of the study show that SITARO Regency's regional tax revenue from 2018 to 2022 fluctuated with an achievement rate of 94%. Meanwhile, the percentage realization of each type of regional tax is: hotel tax of 76%; restaurant tax of 109%; entertainment tax revenue only existed in 2019 and 2020 by 100%; billboard tax of 99%; street lighting tax of 92%; groundwater tax of 30.82%; tax on non-metallic minerals and rocks at 96.94%; PBB P2 by 92.58%; and BPHTB by 115.49%. From the total, it can be concluded that the increase and decrease in tax revenue are due to a lack of public understanding and awareness of paying taxes. The Regional Revenue Division of SITARO Regency sets the tax target budget to not be too high so that the realization can be maximized.
Pengaruh pemahaman perpajakan, insentif pajak, dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi pemilik UMKM di Kota Manado The, Gabriela Stefanny; Lambey, Robert; Datu, Christian
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.203

Abstract

Taxation is a crucial aspect that can overcome economic difficulties and contribute to the sustainable development of the country. The purpose of this research is to determine the effect of tax understanding, tax incentives and tax sanctions on tax compliance among individual taxpayers who own MSMEs in Manado, partially and simultaneously. The sample data consists of 100 individual taxpayers who own MSMEs in Manado. This study adopts an associative quantitative research approach using multiple linear regression analysis. The results indicate that partially, tax understanding and tax incentives have a positive and significant effect on compliance among individual taxpayers who own MSMEs in Manado City, and tax sanctions have no significant effect on compliance among these taxpayers. In addition, tax understanding, tax incentives and tax sanctions have a simultaneous effect on compliance among individual taxpayers who own MSMEs in Manado City.
Pengukuran kinerja dengan perspektif keuangan dan pelanggan pada CV. Kombos Manado 1 Sahabati, Nathasya Claritha Edith; Alexander, Stanly W.; Lambey, Robert
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.197

Abstract

Performance measurement is not only viewed from a financial perspective, but can also be viewed from a non-financial perspective, such as the customer perspective. The financial and customer perspectives are related because a company cannot make a profit unless customers use its products or services. Performance is measured from a financial perspective to see whether the business strategy and its implementation have a significant impact on increasing the company's profits, while from a customer perspective it looks at how the company sells its goods or services to achieve better profits. The purpose of this research is to find out how the performance of CV Kombos Manado 1 is based on financial and customer perspectives. The research results show that the performance measurement from financial and customer perspective can be said to be good in terms of the company's ability to meet short-term obligations and to retain old customers and gain new customers.
Analisis Penatausahaan Dan Pelaporan Pengelolaan Keuangan Di Desa Pineleng Satu Kecamatan Pineleng Kabupaten Minahasa Bogar, Joel Jonathan Mahonis; Gamaliel, Hendrik; Lambey, Robert
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 12 No. 03 (2024): JE. Vol. 12 No 3
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/emba.v12i03.58041

Abstract

Dalam proses pengelolaan keuangan desa ada lima tahapan yang diatur oleh (Permendagri Nomor 20 Tahun 2018) yaitu perencanaan, pelaksanaan, penatausahaan, pelaporan dan pertanggunjawaban. Kelima tahapan tersebut bertujuan untuk memastikan pengelolaan keuangan desa dilakukan secara transparan, akuntabel, dan efisien. Dengan adanya regulasi yang jelas, diharapkan dapat meningkatkan kesejahteraan masyarakat desa melalui pemanfaatan dana yang tepat. Penelitian ini bertujuan untuk mengetahui proses penatausahaan dan pelaporan pengelolaan keuangan di Desa Pineleng Satu, apakah telah sesuai dengan Permendagri Nomor 20 Tahun 2018. Metode yang digunakan dalam penelitian ini adalah metode kualitatif deskriptif dengan penggambaran data sesuai dengan apa yang terjadi di Desa Pineleng Satu. Sesuai dengan hasil penelitian penatausahaan dan pelaporan pengelolaan keuangan di Desa Pineleng Satu mendapati bahwa pada tahap penatausahaan sudah sesuai dengan Permendagri Nomor 20 Tahun 2018. Pemerintah desa pineleng satu belum membuat buku panjar seperti pada pasal 64 ayat (1) tentang pembuatan buku pembantu panjar, karena pemerintah desa tidak ada biaya yang dibayar dimuka. Pada tahap pelaporan sudah sesuai dengan Permendagri Nomor 20 Tahun 2018.Kata kunci: Analisis Pengelolaan Keuangan Desa, Penatusahaan, Pelaporan, Permendagri Nomor 20 Tahun 2018
ANALYSIS OF ACCOUNTING TREATMENT OF 3 KG LPG GAS INVENTORY BASED ON PSAK NO. 14. 14 AT SPPBE PT. DELTA GASINDO SEJAHTERA halim, syalomitha; Lambey, Robert; Maradesa, Djeini
ACCOUNTABILITY Vol. 13 No. 02 (2024): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.57542.13.02.2024.38-49

Abstract

Syalomitha Halim. Analysis of Accounting Treatment of 3 kg LPG Gas Inventory Based on PSAK No. 14 at SPPBE PT Delta Gasindo Sejahera. Accounting Economics Study Program, Faculty of Economics and Business, Sam Ratulangi University, 2024. Inventory is one of the company's important assets that has a very big influence on its operational activities. In addition, the inventory account is very important because inventory is a very important asset of the company and contributes to the creation of revenue in the company's financial statements. This study aims to analyze the application of accounting treatment of 3 kg LPG gas inventory at PT Delta Gasindo Sejahtera's LPG Bulk Filling and Transportation Station (SPPBE) based on Statement of Financial Accounting Standards (PSAK) No. 14. The research methodology used is a qualitative descriptive approach with data collection techniques through interviews, observation, and documentation. The results showed that PT Delta Gasindo Sejahtera has implemented PSAK No. 14 in recording and reporting 3 kg LPG gas inventory consistently. However, there are several obstacles in the inventory management process that need to be improved, such as a less integrated information system and inaccuracies in recording the amount of inventory. This study provides recommendations for companies to improve accounting information systems and conduct training for employees to better Keywords : Inventory Accounting, PSAK No. 14
Factors Influencing Taxpayer Compliance in Paying Rural and Urban Land and Building Tax (Case Study of Lotta Village, Pineleng District) SENDIANG, Melvin Keneth Warguna; SONDAKH, Jullie Jeannete; LAMBEY, Robert
Journal of Governance, Taxation and Auditing Vol. 3 No. 1 (2024): Journal of Governance, Taxation and Auditing (July - September 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v3i1.1185

Abstract

Tax is defined as a mandatory contribution paid by the people to the state. The contribution in question is a levy imposed by the government by force based on the law in connection with the government's function of serving the public and realizing public welfare. This research analyzes the factors influencing taxpayer compliance in paying Rural and Urban Land and Building Tax. The sampling technique to be used in this study is cluster random sampling. The research location is in Lotta Village, Pineleng District. This study uses quantitative research. Its object is the Rural and urban land and Building Taxpayers registered in Lotta Village, Pineleng District. The analysis method includes validity testing, reliability testing, classical assumptions testing, hypothesis testing, and multiple linear regression analysis using SPSS version 29. Based on the test results, it can be concluded that the Tax Service variable (X1) and Tax Sanctions variable (X3) significantly influence compliance in paying Rural and Urban Land and Building Tax in Lotta Village, Pineleng District. Tax knowledge (X2) negatively influences compliance in paying Rural and Urban Land and Building Tax in Lotta Village, Pineleng District.
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