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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 JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Indonesia Accounting Journal Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Indonesian Journal of Business Analytics (IJBA) Formosa Journal of Applied Sciences (FJAS) 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 Jurnal Ekonomi, Manajemen, Akuntansi
Jenny Morasa
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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The The influence of Whistleblowing and Internal Control Systems on Fraud prevention in Village Fund Management in Kawangkoan Barat District Minahasa Regency Grazia, Lorenza; Morasa, Jenny; Mawikere, Lidia
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.57449.13.02.2024.28-37

Abstract

Village fund management is a critical aspect of rural governance that is susceptible to fraudulent activities. To mitigate this risk, robuts whistleblowing mechanisms and effective internal control systems are essential. This quantitative study examines the empirical relationship between whistleblowing systems and internal control systems on fraud prevention in village fund management within West Kawangkoan District, Minahasa Regency. Primary data was collected through questionnaires distributed to 40 respondents, including village heads, secretaries, treasurers and village councils from 10 villages. Employing purposive sampling, the findings indicate that both whistleblowing and internal control systems exert a significant influence on preventing, fraud in village fund management. Keywords : Whistleblowing, Internal Control Systems, Fraud Prevention
Analisis laporan keuangan dalam menilai kinerja keuangan pada Marketing Office CitraLand Winangun Manado Pandoh, Tesalonika; Morasa, Jenny; Maradesa, Djeini
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.231

Abstract

Financial reports are very helpful and very important for companies to know how a company's financial performance is in the current year and previous years. This research aims to analyze financial performance using the profit and loss report at the CitraLand Winangun Manado Marketing Office from 2021-2023. The type of research that will be used in this research is descriptive with a quantitative approach using primary data sources and secondary data. The research results based on liquidity ratios are not good enough because in fulfilling its obligations the company experiences several obstacles on the side of the company's current liabilities and for trend analysis it is also not good enough because in fulfilling its obligations the company experiences several obstacles such as the income generated is not enough to cover existing expenses but to Trend analysis can be said to be good because in the following year it has increased and the activity ratio from the first to the third year has decreased but it is also quite good because the fixed asset turnover has increased every year, while the solvency ratio, profitability ratio and trend analysis can be said to be good every year. year because the decrease in profit only occurred in the first year and the following year there was an increase.
Analisis laporan keuangan untuk menilai kinerja keuangan Pemerintah Daerah Kabupaten Minahasa Selatan Tahun 2021-2023 Wawolangi, Syalomita Gabrilia Vanesa; Morasa, Jenny; Tirayoh, Victorina Z.
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.270

Abstract

Measuring the financial performance of local governments is very important because it provides a clear picture of the efficiency, effectiveness, and accountability of the use of public resources. By measuring financial performance, local governments can ensure that the budget used is in accordance with the goals and development priorities that have been set, and detect potential deviations or waste. This study aims to assess the Financial Performance of the South Minahasa Regency Government in 2021-2023 in terms of the Financial Ratio. The object of this research is the Minahasa Selatan Regency Government. This study uses a qualitative research method. The analysis techniques used are the Regional Original Revenue Effectiveness Ratio, Regional Financial Efficiency Ratio, Expenditure Harmony Ratio, Revenue and Expenditure Growth Ratio, and Regional Financial Independence Ratio. The results of the study show that the financial performance of the Minahasa Selatan Regency Government in terms of the Regional Original Revenue Effectiveness Ratio is classified as less effective because the average ratio only reaches 87.89%. The Regional Financial Efficiency Ratio is classified as efficient with an average result obtained of 99.41%. The Financial Harmony Ratio of South Minahasa Regency is categorized as harmonious with the allocation of part of the funds for operational expenditures averaging 67.02% and capital expenditures an average ratio of 8.82%. The Regional Original Income Growth Ratio has decreased, the Regional Income Growth Ratio has experienced positive growth, the Regional Expenditure Growth Ratio shows a stable increasing trend. The Regional Financial Independence Ratio is classified as very low with an average ratio of only 3.40% with an instructive relationship pattern.
Analisis Laporan Arus Kas Sebagai Alat Ukur Kinerja Keuangan di Provinsi Sulawesi Utara: Analysis of Cash Flow Statements as a Financial Performance Measurement Tool in North Sulawesi Province Wagimin, Vira; Morasa, Jenny; Kindangen, Wulan
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol. 9 No. 1 (2025): Jurnal LPPM Bidang EkoSosBudKum
Publisher : Universitas Sam Ratulangi

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

Abstract

Abstrak: Laporan arus kas adalah bagian dari laporan keuangan yang menyajikan informasi penerimaan dan pengeluaran kas selama periode tertentu yang diklasifikasikan berdasarkan aktivitas operasi, investasi, pendanaan dan transitoris. Penelitian ini bertujuan untuk menganalisis penggunaan laporan arus kas dalam mengukur kinerja keuangan pemerintah daerah Provinsi Sulawesi Utara. Jenis Penelitian yang digunakan dalam penelitian ini adalah penelitian kualitatif. Jenis data yang digunakan adalah data kuantitatif yang bersumber dari Badan Keuangan dan Aset Daerah (BKAD) Provinsi Sulawesi Utara. Hasil penelitian berdasarkan analisis yang telah dilakukan pada Laporan Arus Kas pemerintah daerah Provinsi Sulawesi Utara tahun 2018-2021, menunjukkan bahwa kinerja keuangan pemerintah daerah Provinsi Sulawesi Utara tahun 2018-2021 dalam keadaan cukup baik. Kata Kunci: Analisis Laporan Arus Kas, Kinerja Keuangan, Laporan Arus Kas Abstract: The cash flow report is a part of the financial report the present information on cash receipts and disbursements during a certain period which is classified based on operating, investing, financing and transitory activities. This research aims to analyze the use of cash flow reports in measuring the financial performance of the regional government of North Sulawesi Province. The type of research used in this research is qualitative research. The type of data used is quantitative data sourced from the Regional of North Sulawesi Province. The results of the research based on the analysis conducted on the Cash Flow Reports of the North Sulawesi Provincial Government for the years 2018-2021, show that the finansial performance of the North Sulawesi Provincial Government for 2018-2021 was quite good. Keywords: Cash Flow Statement Analysis, Finansial Performance, Cash Flow Statement
Analysis of State-Owned Asset Administration at the North Sulawesi Regional Police Pebriyanto, Fidi; Morasa, Jenny
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 3: Maret 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i3.8144

Abstract

The administration of State-Owned Assets (BMN) encompasses activities such as bookkeeping, inventory management, and reporting, which are essential to ensuring accountability and efficiency. At the North Sulawesi Regional Police, the administration of BMN is guided by principles of effectiveness, efficiency, and optimal utilization. This research examines the application of the Agency-Level Financial Application System (SAKTI) in facilitating BMN administration within the organization. A qualitative approach was employed, utilizing data collection methods such as observation, interviews, and documentation, followed by descriptive analysis. The findings indicate that the SAKTI system has been implemented in accordance with prevailing regulations; however, challenges persist, particularly in maximizing its operational potential. Key obstacles include insufficient user training and limitations in system integration, which hinder optimal functionality. This study underscores the need for targeted improvements in these areas to enhance the overall efficiency and effectiveness of BMN administration, ensuring better asset utilization and accountability.
PENGARUH MORALITAS INDIVIDU DAN KOMPETENSI APARATUR TERHADAP PENCEGAHAN FRAUD PENGELOLAAN KEUANGAN DESA DI KABUPATEN MINAHASA Mawikere, Lidia Marlina; Morasa, Jenny; Kapojos, Peter
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 12 No 1 (2025): JMBI UNSRAT Volume 12 Nomor 1
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v12i1.58412

Abstract

This study aims to (1) determine the influence of individual morality on the prevention of village financial fraud (2) determine the influence of apparatus competence on the prevention of village financial fraud. The type of research is quantitative research. The population in this study consisted of the village head, village secretary, village treasurer and Village Consultative Body totaling 40 people. The data collection technique used the questionnaire method. The data analysis technique used multiple linear regression. The results of the study showed (1) individual morality had an effect on the prevention of village financial fraud (2) apparatus competence had an effect on the prevention of village financial fraud (3) individual morality and apparatus competence had a simultaneous effect on the prevention of village financial fraud
Analysis of transparency and accountability in financial management (Case study at Don Bosco Foundation Manado) Napan, Lambertus; Morasa, Jenny; Gamaliel, Hendrik
The Contrarian : Finance, Accounting, and Business Research Vol. 4 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.251

Abstract

The purpose of this study is to examine the implementation of financial management transparency and accountability at the Don Bosco Foundation in Manado. This research uses a descriptive quantitative method, along with a qualitative approach to understand the perspectives and experiences of individuals or groups. The research instruments include questionnaires and interviews with ten informants. Data analysis involves both descriptive quantitative analysis and qualitative analysis using triangulation of interview data. The findings show that financial management transparency at the Don Bosco Foundation is rated as medium, meaning the foundation generally practices good transparency in policy-making for managing the educational institution. Financial management accountability is rated as high, indicating that the foundation's accountability practices are very strong. This demonstrates that the foundation is highly accountable in managing the public entity, earning trust from the community now and in the future. Overall, financial management at the Don Bosco Foundation is rated as high, showing that it is well-aligned with the Work Plan and Budget, and is properly managed and accounted for.
The influence of tax authority services, tax socialization, and tax policy on taxpayer compliance, with risk preferences as a moderating variable in the voluntary disclosure program in Ternate City Kotta, Oktofianus Franszeblum; Morasa, Jenny; Warongan, Jessy D. L.
The Contrarian : Finance, Accounting, and Business Research Vol. 3 No. 1 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.128

Abstract

This study aims to determine the influence of tax authorities services, tax socialization, and tax policy on taxpayer compliance with risk preferences as a moderating variable during the Voluntary Disclosure Program in Ternate City. The sample is the taxpayers and the data is obtained by questionnaire based on a Likert scale. This study applies structural equation model - partial least square to explain the correlation between indicators in construct variables (convergent validity test), test the consistency of the measuring instrument used (reliability test), and measure the extent to which a construct is different from other constructs (validity test discriminant). The coefficient of determination is carried out to explain the proportion of the dependent variable explained by the independent variable, the path coefficient test to explain the direction of the relationship between the independent variable and the dependent variable, and the effect size test to see how the independent variables to predict the dependent variable. The results show that partially tax authorities' services do not have a significant influence on taxpayer compliance, while tax socialization, tax policy, and risk preferences have a significant influence on taxpayer compliance. Risk preferences moderate the influence of tax authorities' services and tax socialization on taxpayer compliance, but do not moderate the influence of tax policy on taxpayer compliance in the Voluntary Disclosure Program in the Ternate City.
Penerapan Transparansi dan Akuntabilitas dalam Pengelolaan APBDes pada Desa Munte Kecamatan Likupang Barat Kaaro, Resindi Elisabet; Morasa, Jenny; Sardjono, Olivia
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.324

Abstract

Transparency and accountability are open to all. The results of services are fully accountable. The objective of this research is to ascertain how the principles of transparency and accountability are implemented in the management of the APBDes in Munte Village, West Likupang District, North Minahasa Regency. This research used a qualitative approach and descriptive analysis as the analytical method. The research findings are clear: the implementation of transparency and accountability in APBDes management in Munte village, West Likupang subdistrict, has partially gone well. The management of the village income and expenditure budget is in accordance with Permendagri number 20 of 2018 concerning management at every stage of the planning, implementation, administration, reporting and accountability. Several aspects of the planning, implementation, administration, reporting and accountability of finances are not yet appropriate due to inadequate human resources.
Penerapan Sistem Informasi Pemerintah Daerah pada Badan Perencanaan Penelitian dan Pengembangan Daerah Kota Kotamobagu Lumintang, Risca; Morasa, Jenny; Kindangen, Wulan Deisy
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.356

Abstract

The Regional Government Information System (SIPD) is a digital platform mandated by the Ministry of Home Affairs to improve the transparency and efficiency of regional development planning and financial management. This study aims to evaluate the implementation of SIPD at the Regional Development Planning and Research Agency (Bappelitbangda) of Kotamobagu City, focusing on how the system supports development planning and financial reporting. Using a qualitative descriptive method, data were collected through in-depth interviews with key informants, observation, and documentation. The findings reveal that despite SIPD's potential benefits in streamlining planning and budgeting processes, its implementation remains suboptimal due to limited human resource capacity and confusion regarding program nomenclature changes. As a result, the agency still frequently relies on the older SIMDA system. Theoretically, this research contributes to the literature on public sector accounting systems in developing countries. Practically, it underscores the need for enhanced training and system familiarization to ensure effective SIPD utilization. Further research is recommended to explore SIPD implementation across diverse types of regional agencies.
Co-Authors Agnestasia Laura Lumenta, Agnestasia Laura Ahmad, Surya H Albar, Muamar Andre Kevin Roring Andre Mandak Anggi Kartika Kumaat, Anggi Kartika Anggreyni Gumolung Anjali, Andini Anneke Wangkar Aprilia Makisurat Arota, Poppy Sustrini Assa, Kartini Merdekawati Baramuli, Judhistia Putri Judaline Bellinda Macpal Binangga, Victor E. Cheny Walangitan, Cheny Christine Triyandari Morong, Christine Triyandari Dasmasela, Vicy M. Datu, Christian V. David P. E. Saerang David, Rendy Julian Deasy Anastasia Mogi Devid Manorek, Devid Dhullo Afandi Eleanor Laura Pontoh, Eleanor Laura Endang Giani Hadianti Danga, Endang Giani Hadianti Essau, Nadia Clarisa Faisal, Nur Ilmi Fanesa Isalia Minanda Syaefudin, Fanesa Isalia Minanda Ferdinant Nuru Feybie F.V. Wehantouw Frasawi, Jusuf Habel Fredo Tumilantouw Gamaliel, Hendrik . GAMPAMOLE, Ecclessia Evangelie George Evander Kumaat Ginting, Aulia Margaretha Grace B. Nangoi Grazia, Lorenza Gumolili, Syallom O.P. Harijanto Sabijono Harikase, Wanly Heince R. N. Wokas Heince R.N Wokas Heince R.N. Wokas, Heince R.N. Heince Wokas Hendrik Gamaliel Hendrik Manossoh, Hendrik Hendry Victory Supit, Hendry Victory Herman Karamoy Hukom, Hosianita Fiandani I Gede Suwetja IBRAHIM, Lisna Indra Prasojo Indry T. Horman, Indry T. Inggriani Elim Inggrini, Ratu Ismail, Adelia Virisya Jansen, Cornelia Ferny Jantje Tinangon Jessy D. L. Warongan, Jessy D. L. Jessy D.L Warongan, Jessy D.L Jullie J Sondakh Juvenalis Paulus Sepang Kaaro, Resindi Elisabet Kadjudju, Delyane Kahiking, Konda Nurul Kapojos, Peter Kapojos, Peter M Kapojos, Peter Marshall Karambut, Andrew Malahasa Karuniawan, Steven Kasenda, Tirsa Katili, Indra Ningsih kereh, eunike debora Kiay, Dewi Sartika Kindangen, Fricilia Kindangen, Wulan Kindangen, Wulan Deisy Kojo, Oliviana Kotta, Oktofianus Franszeblum Kumendong, Jannifer Vilisia Lacoro, Dian Ardhina Laedy Tamboto Lambajang, Amelia A Lamia, Miranda Lamia, Steldy Languju, Cicilya Vennesa Lasabuda, Anastasya A. Lasut, Marsella Lauma, Enda Baisida Lay, Ferdy Lempoy, Olivya P. Lidia Mawikere Lidya Priskila Koloay Lintje Kalangi Lolowang, Missi Injilia Luke David Kembi Lumenta, Christy Patricia Lumentut, Intan N. F. Lumintang, Risca Maabuat, Justisia Sulastri Mahyudin, Dede F. Makalalag, Magdalena Makikui, Lisa Elisabet MAMAGHE, Olivia Cristina Manarisip, Villy Putry Marjelitha Manialup, Angel Wulandari Manopo, Natalia Manossoh, Judhistira Hiskia Maparipe, Arseta Maradesa, Djeini Maramis, Miranda Miryam Marietta Sylvie Bolang Marsel, Alprayanto Marson Tombokan, Marson Tombokan Masanae, Windi Mawikere, Lidia Marlina MBAUBEDARI, Aryandum Meily Kalalo Meily Y. B. Kalalo, Meily Y. B. Mokodompit, Deissy Monita Pricilia Najoan, Monita Pricilia Montolalu, Merry Muh. Ervan R. Tarigan, Muh. Ervan R. Muskitta, Christanty J R Muthia Anggriani, Muthia Nangoi, Grace B Napan, Lambertus Ngurawan, Yusril I. Novi Budiarso Novi S Budiarso Novi S. Budiarso, Novi S. Novi Swandari Budiarso Novi Swandari Budiarso Oktriani Kadsita Lakumani, Oktriani Kadsita Olivia Y.M Sardjono Pandoh, Tesalonika Paneo, Fitrianty Pangemanan, Melisa Veronica Paputungan, Amna Paraswati, Sawindri Dyah Pare, Yormi Karto Pebriyanto, Fidi Peter M. Kapojos Pierre Tene Pilat, Juddy Julian Poluan, Lungchin Pondaag, Gracia Regina Miranda Pudihang, Sela Radjak, Yustanti A. Rampengan, Meggie A. Raykes Hinrich Tuerah Rayzah Tindagi Regina Agriany Suhartanto, Regina Agriany Rellam, Aljeni Murahati Ricky Alfiando Wowor Rivaldy Yohanes Yosis Wati Rivo Jeaner Mangare, Rivo Jeaner Robert Lambey Romeo Fersi Mongdong, Romeo Fersi Rompas, Debora Rondonuwu, Gracella Claudia Rondonuwu, Sientje Rudy J. Pusung Rudy Pusung Runtu, Treesje . Runtuwene, Christina Sadil, Cecen A. Saerang, David P E Safan, Lifa sagemba, ahgnes olivya Sajow, Cenissa . Salatnaya, Riseda Sandi Hasudungan Pasaribu, Sandi Hasudungan Sardjono, Olivia Sardjono, Olivia Y. M. Saren, Christine M. Sawori, Roslin Senduk, Monica Septyani Martha Lepar Sherly Pinatik Siddik, Agung S. A. Sintia Nurani Korompis Sintje Rondonuwu, Sintje Sipayung, Yosua A. I. Sondakh, Javier Sondakh, Renly Sonny Pangerapan, Sonny Stanley Kho Walandouw Stanly Alexander Stefanie Shinta Potalangi Steven J Tangkuman Steven J. Tangkuman Steven Tangkuman STIRMAN, Ivone Gabriella Suak, Victor Youbert Stenly Sulaiman, Syiendrawati Nurmughny Suoth, Calvin Supardi, Rendi Yehezkiel Susanto, Navadila Frurizka Suwahyu Pomalingo Suwatalbessy, Jessica Brenda Takahindangen, Eka A. Takasenseran, Angelina Aurelia Talondong, Susanti Tamudia, Djini Ribka Amelia Taroreh, Lyviani A. Tatemba, Happy Tenau, Korina Tesalonika F. Dagi Thebora, Patras Theo Rudolf Waney, Theo Rudolf Tiow, Pattrichsius Paulus Titof Pangemanan Tongian, Felix Treesje Runtu Tulung, Natasya Enjelina Tyty Kemala Sukma Patadjenu Ventje Ilat Victorina Z. Tirayoh Victorina Z. Tirayoh Vinastri, Maya Ariesti Wagimin, Vira Walandouw, Stanly Kho Walangitan, Nivi Wangkar, Anneke . Warangkiran, Ridelson Y.S. Warongan, Jessy Wawolangi, Syalomita Gabrilia Vanesa Weku, Priscillia Wenas, Jacqualine G. Weni Astia K Umasangaji Winston Pontoh Wokas, Heince N. Wokas, Heince R. N, Wokas, Heince Ruddi Nicky Wokas, Hence N. Worotikan, Maria Natalia Wowor, Janna C. J. Yefie Ignasia Worung, Yefie Ignasia