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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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Evaluation of the Implementation of Government Accounting Standards Statement Number 02 Concerning Budget Realization Reports (Case Study at the Regional Revenue Service of Biak Numfor Regency) MBAUBEDARI, Aryandum; MORASA, Jenny; MARADESA, Djeini
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2025): Journal of Governance, Taxation and Auditing (July - September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.1627

Abstract

This research aims to evaluate the implementation of the Budget Realization Report Statement at the Regional Revenue Service of Biak Numfor Regency for the period 2020 and 2021 based on Regulation No. 71 of 2010 concerning Government Accounting Standards. This study employs a qualitative method with a descriptive approach, which aims to describe the actual condition of the research object at the time the research was conducted directly. Data collection techniques use interviews and documentation. The results of the research show that overall, the Regional Revenue Service of Biak Numfor Regency has implemented LRA Reporting in accordance with PSAP No. 02 except for transfer accounts, financing and Budget Financing Excess (SILPA) and/or Budget Financing Excess Difference (SIKPA) caused by these accounts. It is not a component of the main duties and functions of the Regional Revenue Service of Biak Numfor Regency. This demonstrates adherence to government accounting standards and supports the realization of transparency and accountability in regional financial management. Nevertheless, this study opens opportunities for further research on the effectiveness of accrual-based SAP implementation in other regions, particularly in evaluating the quality of implementation and the challenges faced by local governments in maintaining consistency in financial reporting.
Determinants of disclosure in local government financial reports throughout regency/city in North Sulawesi Province Ginting, Aulia Margaretha; Karamoy, Herman; Morasa, Jenny
The Contrarian : Finance, Accounting, and Business Research Vol. 3 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.154

Abstract

Local Government Financial Reports (or LKPD) is a form of transparency and accountability of regional government as the implementation of regional income and expenditure budget to the stakeholder. Financial reports are presented based on Government Accounting Standard (GAS) in Indonesia where the notes of financial statements become an important element. In the financial reports, local government has an obligation to disclosure important information for stakeholder interest in decision making as well as for public interest information in the needs of information. This study was conducted to examine the determinants of disclosure in local government financial reports throughout regency/city in North Sulawesi Province. The independent variables in this study are regional financial independence ratio, intergovernmental revenue, and leverage. The dependent variable in this study is disclosure in the financial reports. This study uses secondary data generating from audited LKPD by The Audit Board. The population of this study is audited financial reports of regency/city in North Sulawesi Province by The Audit Board. By purposive sampling method, this study uses 60 audited financial reports with fiscal year 2019 to 2022 and apply multiple linier regression analysis. Based on the results, regional financial independence ratio has no effect on the disclosure in the financial reports. Intergovernmental revenue has a positive significant effect on the financial reports. Leverage has a negative significant effect on the disclosure in the financial reports.
Comparative analysis of models (Altman, Grover, Zmijewski, Springate) in predicting company bankruptcy potential in the non-cyclical consumer sector Kembi, Luke David; Morasa, Jenny; Wokas, Heince R. N,
The Contrarian : Finance, Accounting, and Business Research Vol. 3 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.165

Abstract

This research aims to conduct a comparative analysis of models (Altman, Grover, Zmijewski, Springate) in predicting potential bankruptcy for companies in the non-cyclical consumer sector listed on the IDX in 2020-2022. The main aim of this research is to test the results of the comparison of four models and test the accuracy of the prediction model in predicting bankruptcy. The data in this research is 240 data, namely 3 years of timeseries data and 80 companies using purposive sampling techniques according to certain criteria. Data analysis used the Kruskal Wallis Difference Test and Accuracy Level Test. The research results show that the Altman, Grover, Zmijewski, and Springate models have significant differences in results in predicting bankruptcy and the accuracy level test produces the Grover model with the best level of accuracy in predicting bankruptcy in non-cyclical consumer sector companies in 2020-2022.
Investor reaction on value added tax incentives during COVID-19 Tatemba, Happy; Morasa, Jenny; Budiarso, Novi Swandari
The Contrarian : Finance, Accounting, and Business Research Vol. 3 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.169

Abstract

The COVID-19 pandemic is one of the causes of the weakening of the world economy. Anticipating these conditions, the Indonesian Government implemented several fiscal policies, one of which was the VAT incentive. The aim of this study is to examine the impact of this policy on the capital market. The sample from this study is listed firms in the property sector with an observation period of 2020 to 2022. The findings show that this policy effectively causes the market to become more efficient except during the second phase of implementation. Other findings also show that the implementation of VAT incentives can increase market risk in the property sector. This study also found that the implementation of the VAT incentive policy only had a small impact so that it did not provide a significant difference in returns except during the second phase of the implementation period.
Implementation of Regional Asset Accounting Information System in the Manado City Government Lolowang, Missi Injilia; Morasa, Jenny; Lambey, Robert
Journal of Finance and Business Digital Vol. 3 No. 3 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jfbd.v3i3.11267

Abstract

The Regional Asset Accounting Information System is designed to manage and deliver all accounting information related to Regional Assets (BMD) by utilizing existing methodologies. The aim of this study is to assess the implementation of the Regional Asset Accounting Information System at the Financial and Asset Management Agency of Manado, North Sulawesi. This research was carried out at the Financial and Asset Management Agency of Manado, North Sulawesi, using a descriptive qualitative research method, which involves the description, illustration, analysis, and comparison of written and oral data. The study’s findings indicate that the Regional Asset Accounting Information System employed by the Financial and Asset Management Agency of Manado adheres to the relevant regulations.
Implementation of Government Accounting Standards Statement (PSAP) Number 05 Concerning Inventory Accounting at the Minanga Community Health Center, Manado City Manarisip, Villy Putry Marjelitha; Morasa, Jenny; Walandouw, Stanley Kho
Asian Journal of Applied Business and Management Vol. 3 No. 3 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajabm.v3i3.11062

Abstract

This research evaluates the application of Government Accounting Standards Statement (PSAP) Number 05 concerning inventory accounting at the Minanga Community Health Center, Manado City. PSAP Number 05 regulates the recognition, measurement and disclosure of inventories in government financial reports. The methods used include observation, interviews and document analysis. The research results show that inventory recognition and measurement are in accordance with standards, such as the application of the FIFO method and acquisition costs. However, inventory disclosure in the Notes to Financial Reports (CALK) is less detailed. This research recommends improvements in disclosure to increase transparency and compliance with PSAP 05, as well as providing a reference for improving accounting practices in government health institutions.
Analysis of Administration of Regional Property Based on Minister of Home Affairs Regulation No. 47 of 2021 at the North Sulawesi Province Industry And Trade Service Takasenseran, Angelina Aurelia; Morasa, Jenny; Sardjono, Olivia Y. M.
Formosa Journal of Applied Sciences Vol. 3 No. 9 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i9.11349

Abstract

The purpose of this study is to find out the Administration of Regional Property Based on Administration No. 47 of 2021 at the North Sulawesi Provincial Departement of Industry and Trade. The data analysis method used is descriptive qualitative research, namely with a descriptive approach. The result of the study show that the implementation of the administration of Regional Property (BMD) at the North Sulawesi Provinscial Departement of Industry and Trade has shown efforts to comply with the Regulation of the Minister of Home Affairs Number 47 of 2021. In the aspect of bookkeeping and invetory, the Provincial Disperindag. North Sulawesi has implemented procedures in accordance with regulations, including the use of the e-BMD application to improve the accuracy and efficiency of data management.
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 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 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 Manarisip, Villy Putry Marjelitha Manialup, Angel Wulandari Manopo, Natalia Manossoh, Judhistira Hiskia 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 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, Hence N. Worotikan, Maria Natalia Wowor, Janna C. J. Yefie Ignasia Worung, Yefie Ignasia