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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Indonesia Accounting Journal Formosa Journal of Applied Sciences (FJAS) Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Lidia Mawikere
Universitas Sam Ratulangi
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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ANALISIS KONTRIBUSI PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN RAJA AMPAT TAHUN 2010 – 2014 Isir, Trivosa; Ilat, Ventje; Mawikere, Lidia
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 3 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.3.13140.2016

Abstract

Local generated revenue is one indicators a successfully on local financials independence in financing governments activiy, because of it regency of King Ampat tried to explore financial resources by local tax and local charges exist to maximize general income. The study aims to determine the extent of the contribution of local taxes and local charges to the local generrated income. The methods used in this research is qualitative diskriptif by explaining the contribusions and the average contribution of each component of local tax and local charge as well as the total contributions of local tax and local charge periode 2010-2014 are presented in table as well as its descriptions. Results from this study indicate that the contribution of local tax and local charge to the local generated income in the regency of King Ampat during the periode of 2010-2014 are fluctuated. The biggest contributios of local tax is occurred in 2014 and the lowest contribution occurred in 2013. While the contribution of the largest in the levies was occurred in 2010 and the lowest contribution occurred in in the year 2013. Keywords :Analysis Contribution, Local Tax, Local Retribution, Local Revenue
EVALUASI PELAKSANAAN SISTEM AKUNTANSI BELANJA PADA DINAS SOSIAL TENAGA KERJA DAN TRANSMIGRASI KABUPATEN MINAHASA SELATAN SESUAI PP NO 71 TAHUN 2010 Lasut, Marsella; Morasa, Jenny; Mawikere, Lidia M.
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.12.2.17445.2017

Abstract

Government Regulation No. 71 Year 2010 about government accounting standards, shopping is is recognized when an expense is made from the State / Region general account. Shopping accounting is structured to meet accountability requirements in accordance with the provisions. This study aims to Evaluate the Implementation of  Shopping Accounting System at office of Social, Manpower, and Transmigration of District South Minahasa Province in accordance with Regulation No.71 Year 2010.  The object of office of Social, Manpower, and Transmigration of District South Minahasa. The method used in this research is qualitative descriptive analytical method. The result of the Social Service Research of Manpower and Transmigration is always guided by the existing regulations and in the Implementation of Shopping Accounting System, has applied or has been in accordance with Government Regulation No. 71 of 2010 on Government Accounting Standards.Keywords : Implementation, System, Accounting, Shopping
PENGARUH KODE ETIK APIP TERHADAP KINERJA AUDITOR PEMERINTAH PADA INSPEKTORAT PROVINSI MALUKU UTARA Kneefel, Engelita O.; Sondakh, Jullie J.; Mawikere, Lidia
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.12.2.17999.2017

Abstract

This research aims to and analyze the effect of APIP Ethical Codes (Integrity, Objectivity, Privacy, and Capability) through the performance of auditor in Maluku Utara Provincial Inspectorate which used quantitative method, with the multiple regression models. The research population is 44 Auditors and sampel is 44 Auditors. Primary data obtained by quistionaire distribution throughout 44 respondents which all fullfiled and operable. Independent variable of this research is APIP Ethical Codes (Integrity, Objectivity, Privacy, and Capability), and dependent variable is government performance of auditor. Regards to the result, therefore variable that APIP Ethical Codes simultaneously affect the government performance of auditor and partial that variable Objectivity affect the government performance of auditor, whereas variable Integrity, Privacy, and Capability rejected government performance of auditor.Keywords : Integrity, Objectivity, Privacy, Capability, And Performance Of Auditor
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA) Liwe, Alther Gabriel; Manossoh, Hendrik; Mawikere, Lidia M.
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.13.02.19105.2018

Abstract

Audit delay is the length of time from a company’s fiscal year end to the date of the auditor’s report. This research aims to determine the effect of firm size, profitability, and solvability on audit delay in property and real estate company which are listed on the Indonesia Stock Exchange (IDX) period 2012-2016. The samples consist of 38 property and real estates company. The data analysis technique used was multiple linear regression analysis. The results showed that partial firm size does not have any significant effect on audit delay, profitability have significant effect on audit delay, and solvability does not have any significant effect on audit delay, while simultaneously firm size, profitability, and solvability have significant effect on audit delay.Keywords: Audit Delay, Firm Size, Profitability, Solvability
ANALISIS PENERAPAN PRINSIP GOOD GOVERNANCE DI KANTOR SAMSAT AMURANG Tulle, Synta; Sondakh, Jullie J.; Mawikere, Lidia M.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 03 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.03.20558.2018

Abstract

This research aims to know the implementation of good governance principles at Samsat Amurang office. Principles relating to the financial statements are the principle of fairness, accountability principles, principles of transparency, and the principle of responsibility. This study uses a qualitative method. This research was conducted by interviewing the head of UPTB  Samsat Amurang office and treasurer of reception section. Based on the results of research implementation of the principle of good governance are the principle of fairness, accountability principles, transparency principles, and running well in accordance with the procedures and rules applicable, while the application of the principle of responsibility is about the comfort of society that still can not satisfy the community and not in accordance with the rules of the good application of responsibility principle. Keywords: good governance
ANALISIS SISTEM PENGADAAN BARANG DAN JASA (PENUNJUNG LANGSUNG) PADA DI DINAS PEKERJAAN UMUM DAN PENATAAN RUANG KOTA MANADO Faisal, Nur Ilmi; Morasa, Jenny; Mawikere, Lidia M.
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.12.2.18613.2017

Abstract

Product and service supplies in government instance is one of activities to increase performance of government instance in order to achieve the expected goal that is absortion of the effective and efficient budet. Government regulation No. 5 of 2015 about the fourth amendment of government regulation No. 54 of 2010 abour government product and service supplies become a guidelines for each government instance in particular in this case, Satuankerjpeangkatdaerah will be the executor of government product and service supplies, in particular, the direct appointment on department of public works and land use of Manado city of 2016. This research use qualititativemethod. The result of this research show that product and service supplies in department of public works and land use of Manado city in particular, the direct appointment of supply official car already suitable with the riles and regulations that applicable and always up to date and innovation in carrying out the activity of product and service supplies in department of public works and land use of manado city. Because of that, product or service supplies in Departement of public works and land use of manado city for the better guided by the govement regulation that has been set.Keywords : Procurement of Governmental Services, Direct Appointment
ANALISIS POTENSI, EFEKTIFITAS DAN KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN TANA TORAJA Tonapa, Hesty Reny; Saerang, David; Mawikere, Lidia
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.12.01.17145.2017

Abstract

The purpose of this study was to calculate how much is the potential, the effectiveness and contributions of Hotel taxes in Tana Toraja as one of the source of regional revenue. This research is using descriptive method by analyzing the realization data of hotel Taxes in 2011-2015. The results showed that the potential of hotel taxes has not been achieved optimally because the actual revenues still well below its potential and the difference between the actual and potential of hotel taxes reached Rp. 891,981,757 in 2015. The results of this study also shows that the effectiveness of hotel taxes has been effective where the level of effectiveness of hotel Taxes has reached the effectiveness criteria.Keywords: PAD, Potency, Effectiveness
ANALISIS SISTEM DAN PROSEDUR PENGELUARAN TENTANG PENERBITAN SURAT PERINTAH MEMBAYAR LANGSUNG (SPM-LS) PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA MANADO Suneth, Reza Arfansyah; Sabijono, Harijanto; Mawikere, Lidia
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 03 (2018): Going Concern Vol.13 No.3 September 2018
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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

Abstract

This study discusses the Operating System and its Completion (SPM-LS) at the Regional Tax and Retribution Agency of Manado City. This research depends on the procedures and procedures on how to quickly (SPM-LS) because of the function of SPM-LS is the activity of work order from SKPD that is important to be studied. The purpose of this study is to find out how the system and procedures about the warrant that is in the agency tax and levy manado city and whether the system and procedures about the warrant is in conformity with SE.900 / 316 / BAKD. The method used in this research is descriptive, with qualitative approach. Results of research. Plans and payments. It is expected that the Regional Tax and Retribution Board of Manado City can improve and implement the system and procedures on Manado Regional Tax and Retribution Board of Manado City.Keywords: Letter pay Publishing, BP2RD, SPM-LS
ANALISIS BELANJA DI UPTD BALAI PENGAWASAN DAN SERTIFIKASI MUTU BARANG DINAS PERINDUSTRIAN DAN PERDAGANGAN PROVINSI SULAWESI UTARA MENURUT PERMENDAGRI NOMOR 64 TAHUN 2013 Manopo, Natalia; Morasa, Jenny; Mawikere, Lidia M.
JURNAL RISET AKUNTANSI GOING CONCERN Vol 12, No 2 (2017): Jurnal Riset Akuntansi Going Concern
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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

Abstract

Expenditure, in Statement of Budget Realization is an important component that attracts public attention. This is because the public as a public fund through the local taxes they pay is concerned to know whether the funds have been used properly, efficiently, effectively, and oriented to the public interest. Local Expenditure also reflects the policies of local government and the direction of regional development.Mahmudi (2016: 153). The purpose of this study is to determine whether the expenditure on UPTD (Technical Implementing Service Unit) Balai Pengawasan and Sertifikai Mutu Barang of Industry and Commerce Officeof North Sulawesi in accordance with Regulation of Minister of Home Affairs Number 64 of 2013. The research method used is qualitative research method. The results showed that the recognition and measurement of official travel expenditure both domestic region and foreign at UPTD (Technical Implementing Service Unit) ) Balai Pengawasan and Sertifikai Mutu Barang of Industry and Commerce Office of North Sulawesi has been in accordance with Regulation of Minister of Home Affairs Number 64 of 2013 but Reporting of official travel expenditures on the Statement of Budget Realization at the UPTD (Technical Implementing Service Unit) ) Balai Pengawasan and Sertifikai Mutu Barang of Industry and Commerce Office of North Sulawesi there is a difference between Regulation of Minister of Home Affairs Number 64 of 2013 with the implementation in terms of classification of Chart of Account (CoA).Keywords : Expenditure, Regulation of Minister of Home Affairs Number 64 of 2013
PENGARUH KUALITAS PENGELOLA KEUANGAN DAN SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP) TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH PADA INSPEKTORAT PEMERINTAH KOTA MANADO Bulan, Sinambow Gloria Injilita; Tinangon, Jantje J.; Mawikere, Lidia
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.12.01.17214.2017

Abstract

The government's internal control system, in achieving the effectiveness of regional financial management, is required by the government apparatus (financial manager), and should be able to provide adequate assurance. This study aims to determine the effect of the quality of financial managers on the effectiveness of local financial management and the influence of internal control systems of government on the effectiveness of local financial management. This study uses the method of Pearson Correlation. In this study did not use the sample but took the population of all auditors including also functional apparatus as many as 45 people. Data were analyzed using multiple linear regression analysis with SPSS. The result of the research shows that there is a significant influence between the quality of financial manager and the government's internal control system on the effectiveness of local financial management.Keywords: quality of financial manager, internal government control system, effectiveness of regional financial management
Co-Authors Agnestasia Laura Lumenta, Agnestasia Laura Agus T. Poputra Akerina, Enrico Aldy, Watupongoh Risky Aloa, Clifford Andrea Giovani Sirang, Andrea Giovani Andrew Marunduh Arifin, Radila M.H Armando Lintong, Armando Assa, Pinkan Grace Bawon, Dwi Nugraha Pratiwi Betah, Jimswik Betriana Frisly Polii, Betriana Frisly Bill, Makarau Jonathan Budiman, Jonathan Julio Bulan, Sinambow Gloria Injilita Bumulo, Rahmawaty M. Chrisman Youlli Karinda Dai, Rahmawaty A. David Imanuel Tumarar, David Imanuel David P.E Saerang David P.E. Saerang David Paul Elia Saerang David Saerang, David David. P. E. Saerang, David. P. E. Desriani N. Tarigan, Desriani N. Dewanti Rantung Dunggio, Jelly Anggraeni Eduard Junior Garry Santie, Eduard Junior Garry Eliza Ribka Rembangan, Eliza Ribka Faisal, Nur Ilmi Ferdinant Nuru Ferina M A. Saraun, Ferina M A. Gintoe, Selin Gosal, Lorenza Gabriella Grace B. Nangoi Grazia, Lorenza Harijanto Sabijono Harijanto Subijono, Harijanto Hendrik Manossoh, Hendrik Herman Karamoy Hondro, Dione Livia I Gede Suwetja Imbang, Kezia Imon, Alfira Irene Indah Helda Wantah, Indah Helda Inggriani Elim Inggrini, Ratu Irvan Raymon Rondonuwu, Irvan Raymon Jantje J. Tinangon Jefferson Mende Jenni Febriyanti Kapantouw, Jenni Febriyanti Jenny Morasa Jimmy Kamasih, Jimmy Johan S.C. Neyland Josua H.R. Lumbantobing Jullie J Sondakh Juvenalis Paulus Sepang Kakasih, Gita Gabriella Kalangi, Felicia Maria Kamalaheng, Afrilia Kambey, Novel Hiskya Kangiras, Jessica Areli Kapojos , Peter M. Kapojos, Peter Kasakeyan, Bella Angelina kereh, eunike debora Kiay Demak, Yulindasari Kindangen, Fricilia Kneefel, Engelita O. Kodong, Tessa Isabel Kolamban, Chelchia Vilia Korompis, Sheren Kotambunan, Julia Sherina Laedy Tamboto Languju, Cicilya Lasupu, Erika Z. Lasut, Marsella Latjandu, Lady Diana Linda Lambey, Linda Lintje Kalangi Lintong, Diana N. Liwe, Alther Gabriel Mamengko, Christian Jhon Manderos, Julycia Mangune, Michelly Cinthya Manopo, Natalia Manossoh, Judhistira Hiskia Manumpil, Margarietha S. A. Maradesa, Djeni Maramis, Dennis Piere Mario Nelwan Melisa Fransisca Wangka, Melisa Fransisca Mohammad Taufik Mamonto Moningka Tesalonika, Moningka Muklis, Sri Wahyuni Nata, Inggriani Novi Budiarso Padang, Elyakim Tande Palilingan, Kartini A.T . Pangemanan, Sifrid Sonny Pangemanan, Sifried S. Pangkey, Nadya. A. K. Patricia Mamahit Patris Andreas Pesik, Patris Andreas Primasatya, Arya Munawir Rahantoknam, Trivena Anastasia Ratag, Nilisye Debora Rellam, Dian Natalia Erwinda Renli Ferrari Daud Sondakh, Renli Ferrari Daud Reza Woran Rivaldy Yohanes Yosis Wati Rompas, Renaldo Noel Cristiano Rondonuwu, Gabriela Ruata, Deisy Seleste Rudy Pusung Rumagit, Rivaldo Sela, Arther Y. Septyani Martha Lepar Siampa, Felixius Sifrid Pangemanan Sifrid S. Pangemanan Sigit Prabawa Soetopo, Kartika Solossa, Paulin P. Sonny Pangerapan, Sonny Stanly W. Alexander Sumakul, Anggreini Merry Suneth, Reza Arfansyah Supit, Priscila T. Tagoe, Chika Olivia Tangkuman, Steven Josia Taroreh, Lyviani A. Taroreh, Merry Virginia Tiffany Hallary Natalia Antou Tonapa, Hesty Reny Treesje Runtu Trivosa Isir, Trivosa Tulle, Synta Tumipa, Nindi Juleydi Ventje Ilat Vichri Vicky Vicky Rompas Vidya E.C. Nggiu Walangitan, Nivi Warangkiran, Ridelson Y.S. Winston Pontoh Wuniarto, Stevi Yessi Devika Wongkar, Yessi Devika