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All Journal ACCOUNTABILITY The International Journal of Accounting and Business Society Academy of Education Journal Journal of Finance and Business Digital (JFBD) Jurnal Akuntansi Manado (JAIM) Indo-Fintech Intellectuals: Journal of Economics and Business Tumoutou Social Science Journal
Adventinus Kristanto Lambut
Universitas Negeri Manado
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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FLYPAPER EFFECT PADA DANA ALOKASI UMUM ( DAU ) DAN PENDAPATAN ASLI DAERAH ( PAD ) TERHADAP BELANJA DAERAH ( BD ) PADA PEMERINTAH PROVINSI SULAWESI UTARA Lambut, Adventinus Kristanto; Budiarso, Novi
ACCOUNTABILITY Vol 2, No 1 (2013): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.2338.2.1.2013.11-19

Abstract

Decentralization leads the broad impact of accounting for local governments. Among other is the separation of powers from the centre, which has been handed to the local  ( including state, province, county, and town) . Even so, the Central Government does not immediately fully release the local goverments. But the Central Government still needs to transfers  intergovernmental grants to the local. One of the funds transfer is General Allocation Fund which can need by the local government freely for either operational expenditure or capital expenditure. The General Allocation Fund  ( Dana Alokasi Uumum )  and the Original Region Revenue  ( Pendapatan Asli Daerah)  are several income account for local governments to be used as Local Expenditure  ( Belanja Daerah) . One example of the waste in the BD can be seen through a phenomenon called the flypaper effect. Where DAU lag 1 is more significantly influential to BD than PAD lag 1. However, in this research gives empirical evidence that in North Sulawesi Province Government for the realization of the budget for the years 2001 until 2010, the flypaper effect phenomenon does not occur. This demonstrared by statistic tool, multiple regression generates the coefficient PAD lag 1 influences significantly to BD with 0.006 on α 0.05 whereas DAU lag 1 does not influence significant.
Factors Influencing Auditors' Going Concern Opinion Rumanintya Putri; Eko Wahyono; Adventinus Kristanto Lambut; Agus Hari Hadi
The International Journal of Accounting and Business Society Vol. 30 No. 3 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2022.30.3.706

Abstract

Purpose — This research aims to analyze the effect of profitability, liquidity, and firm size on audit opinion concerning manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019. Design/methodology/approach—The research methodology used is a quantitative method using panel data, which is a combination of cross-section and time series. The data source used is secondary data obtained from the Indonesia Stock Exchange website. A total of 35 samples of companies were obtained by probability sampling, especially purposive sampling. The data analysis technique used is logistic regression analysis. Findings — The results of this study indicate that profitability has a negative effect and is a sign of the Going Concern Audit Opinion. Liquidity has a negative impact and is significant on the ongoing concern Audit Opinion. In contrast, the company's size has a negative effect but no sign on the Going Concern Audit Opinion. Meanwhile, the variables of Profitability, Liquidity, and Company Size are significantly related to the dependent variable, namely Going Concern Audit Opinion. Practical implications—Companies and management must examine and analyze the factors that can affect the provision of Going Concern Audit Opinions because the company's survival is very important going forward. Originality/value—This paper presents data from the Indonesia Stock Exchange for 35 sample companies. This research is expected to provide empirical findings on the factors influencing auditors’ going concern opinions, which are affected by profitability, liquidity, and firm size. Keywords — Auditing opinion; going concerned; firm size; liquidity; and profitability. Paper type — Analytical Research Paper.
Analisis Perlakuan Aset Tetap Pada PT Sinar Galesong Prima Cabang Boulevard Nikita Kristiani Kumambow; Florence Moroki; Adventinus Lambut
Jurnal Akuntansi Manado (JAIM) Volume 3. Nomor 3. Desember 2022
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (227.55 KB) | DOI: 10.53682/jaim.vi.3194

Abstract

Penelitian ini bertujuan untuk mengetahui analisis perlakuan asset tetap pada Suzuki PT Sinar Galesong Prima Cabang Boulevard. Penelitian ini mengacu pada Standar Akuntansi yang berlaku yaitu PSAK No. 16 sebagai pedoman dan acuan perusahaan dalam menyusun laporan keuangan. Menggunakan metode deskriptif dengan pendekatan kualitatif dengan jenis data yang dikumpulkan peneliti berupa data primer dan data sekunder perusahaan dan teknik pengumpulan data yaitu wawancara dan dokumentasi. Hasil penelitian menunjukan bahwa perusahaan sudah mampu melaksanakan perlakuan asset tetapnya sesuai dengan standar yang berlaku, yaitu PSAK No. 16 walaupun masih ada beberapa kekurangan perusahaan dimana perusahan belum memisahkan pencatatan nilai perolehan asset dan akumulasi penyusutannya secara terpisah dalam neraca.
PENGARUH PERSEPSI PELAKU UMKM TENTANG AKUNTANSI DAN SKALA USAHA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA USAHA MIKRO KECIL DAN MENENGAH Kezia Febyola Darea; Frida Sumual; Adventinus Lambut
Jurnal Akuntansi Manado (JAIM) Volume 4. Nomor 1. April 2023
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (148.854 KB) | DOI: 10.53682/jaim.vi.4252

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Persepsi Pelaku UMKM tentang Akuntansidan Skala Usaha terhadap penggunaan informasi Akuntansi pada UMKM di Kelurahan Apengsembeka, Kecamatan Tahuna Kabupaten Kepulauan Sangihe. Penelitian ini menggunakan Metode Penelitian Kuantitatif dengan melakukan penyebaran Kuesioner kepada Responden melalui pengukuran Skala Likert. Populasi dalam penelitian ini adalah Pelaku UMKM Keluarahan Apengsembeka Kecamatan Tahuna yang terdafar di Dinas Koperasi dan UMKM Sangihe berjumlah 118 pelaku UMKM dan Pengambilan Sampel melalui Metode Sampel acak sehingga didapat berjumlah 42 Respoonden. Uji Validitas dan Reliabilitas dilakukan terhadap 42 responden, dan Teknik Analisis Data yang di gunakan Analisis Regresi berganda dengan bantuan SPSS (Statistical Package for Social Sciense) 25 dan UjI. Hasil Menunjukkan bahwa Persepsi Pelaku UMKM tentang Akuntansi dan Skala Usaha berpengaruh terhadap Penggunaan Informasi Akuntansi.Kata Kunci: Persepsi, Informasi, Akuntansi
Strategi meningkatkan pendapatan asli Daerah Kota Manado melalui pengelolaan pajak Supit, Brain Fransisco; Lumingkewas, Elvis; Lambut, Adventinus
Academy of Education Journal Vol. 15 No. 1 (2024): Academy of Education Journal
Publisher : Fakultas Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47200/aoej.v15i1.2196

Abstract

The aim of this research is to 1) Analyze strategies for increasing Original Regional Income in Manado City through the management of Parking Tax; 2) Analyze the factors that hinder the Manado City Regional Revenue Agency in managing Parking Tax. The author uses qualitative research methods with SWOT analysis as a data analysis tool. The research results show that the Manado City Regional Revenue Agency has Strength and Opportunity (SO), so that its strengths and opportunities can be an advantage for the Manado City Regional Revenue Agency in increasing Original Regional Income through parking taxes. There are four strategic recommendations, namely: 1) Be firm in implementing parking tax sanctions and fines, 2) Improve parking tax services, 3) Improve parking tax communication and education, and 4) Increase parking tax supervision. Meanwhile, the inhibiting factors are: (1) Low discipline/compliance of parking taxpayers in paying taxes, 2) Low honesty/awareness of parking taxpayers in manipulating the amount of income turnover so that tax payments are low, (3) Limited number of human resources working and ineffectiveness of the joint task force in carrying out its main duties (4) Ineffective application of administrative sanctions such as fines, closure and sealing for tax objects that are late, in arrears or even do not pay parking tax, 5) Lack of supporting facilities such as operational vehicles, computers, laptops and printers.
Prediction of Regional Development Bank Ratings based on Financial Risk Factors Vica W.P. Kaparang; Adventinus K. Lambut; Supriyanto Supriyanto
Journal of Finance and Business Digital Vol. 3 No. 2 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jfbd.v3i2.10178

Abstract

The research analyzes predictions of regional development bank ratings, using financial risk factors, namely profitability, asset quality, and capital, each of which uses the ROA ratio, NPL, and the amount of core capital or Tier 1 capital from the bank. As a development by applying similarities from previous research, the current research examines the financial performance of PT Regional Development Bank North Sulawesi Gorontalo during 2019-2023. The results of this research show that by applying equations in bank rating predictions that take into account financial risk factors, BSG received a rating that was different from the actual rating given by the designated rating agency. This research will discuss the prediction results with analysis that focuses more on BSG's own financial performance, especially financial risk factors.
Determinan Penyaluran Kredit pada Bank Perkreditan Rakyat di Sulawesi Utara Gaby Dainty Julliet Roring; Pradipta M. Parasan; Patricia S. Mawitjere; Adventinus K. Lambut
Tumoutou Social Science Journal Vol. 1 No. 1 (2024): Tumoutou Social Science Journal
Publisher : CV. Kurnia Grup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61476/eff5tk75

Abstract

The role of banking as an intermediation institution is very important in supporting the running of the economy and national development, considering its function as an organizer of payment transactions, an intermediary between debtors and creditors, and so on. The main focus and activity of banking in carrying out its intermediation function is credit distribution. This research is motivated by the existence of a gap phenomenon where the credit distributed by Rural Banks in North Sulawesi is not yet optimal. Thus, it is necessary to examine the factors that influence credit distribution, some of which are Third Party Fund (TPF) and Non-Performing Loan (NPL). The aim of this research is to find out the influence of Third Party Fund and Non-Performing Loan on credit distribution at Rural Banks in North Sulawesi. The analysis technique used in this research is multiple linear regression with the Ordinary Least Square (OLS) method. The results show that Third Party Fund and Non-Performing Loan have a positive and significant effect on credit distribution. Based on the results, it is hoped that Rural Banks can further increase Third Party Fund and minimize the occurrence of Non-Performing Loan in order to increase credit distribution at Rural Banks in North Sulawesi.
IMPLIKASI PRINSIP MORAL KEJUJURAN DALAM PROSES AUDITING AKUNTANSI Lambut, Adventinus K.; Rorah, Ignatius Rolly Cun; Loho, Ambrosius Markus
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 3 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i3.3584

Abstract

Prinsip moral dalam dunia realitas menjadi sangat penting. Prinsip moral juga atas cara tertentu tidak bisa lepas dari payung besarnya yakni etika. Dalam konteks penelitian ini, penulis hendak menguraikan pentingnya prinsip moral kejujuran dalam bingkai etika yang merupakan induk utamanya, bagi proses auditing bagi para akuntan. Jadi, prinsip moral kejujuran akan menjadi acuan untuk sebuah analisis etis dalam hal proses audit dalam dunia akuntansi. Metode yang digunakan dalam penulisan karya tulis ini adalah metode deskriptif analitis. Dengan metode ini penulis mencoba menemukan gagasan penting bagi peletakan fondasi sebuah proses auditing akuntansi dengan etika prinsip moral dasar kejujuran. Akhir yang diperoleh adalah bahwa kejujuran adalah bingkai penting bagi setiap auditor untuk memperoleh hasil yang terukur dan mengandung nilai etis yang presisi.
Co-Authors Agus Hari Hadi Brain Fransisco Supit Eko Wahyono Elvis M. C. Lumingkewas Florence Olivia Moroki Frida Magda Sumual Gaby Dainty Julliet Roring Kezia Febyola Darea Loho, Ambrosius Markus Nikita Kristiani Kumambow Novi Budiarso Patricia Steffina Mawitjere Pradipta Mandasari Parasan Rorah, Ignatius Rolly Cun Rumanintya Putri Supriyanto Vica W.P. Kaparang