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The The Influence Of Tax Socialization, The Application Of E-Filing And Tax Sanctions On Individual Taxpayer Compliance Cecilia L Kewo; Gres Putri Yolanda Sipayung; Miryam P Lonto
ACCOUNTABILITY Vol. 13 No. 1 (2024): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.55898.13.1.2024.36-46

The study aims to examine the effect of tax socialization, the application of e-filing and tax sanctions on the compliance of individual taxpayers at KP2KP Tondano. Quantitative method was used in this research. The number of samples used was 100 respondents from accidental sampling techniques and data collection was carried out through distributing questionnaires. Data analysis was carried out by multiple linear regression analysis through the help of the SPSS version 26 application. The results prove that the tax socialization, the application of e-filing and tax penalties have a significant effect on individual taxpayer compliance. Partially, tax socialization has a significant and positive effect on individual taxpayer compliance, the application of e-filing has a significant and positive effect on individual taxpayer compliance, while tax sanctions have an insignificant effect on individual taxpayer compliance. Keywords: Taxation, E-Filing, Sanctions, Taxpayer, Compliance

The Effect of Government Accounting Systems and Human Resource Competencies on the Quality of Financial Reports in Minahasa District Florence Moroki; Debora Prisilia Lengkong; Miryam P Lonto
ACCOUNTABILITY Vol. 13 No. 1 (2024): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.56070.13.1.2024.55-62

This study aims to determine how the Effect of Government Accounting System on the Quality of Financial Statements in Minahasa Regency; and How the Effect of Human Resource Competence on the Quality of Financial Statements in Minahasa Regency. The data collection technique is a questionnaire, and this research is quantitative research. The research results are as follows. First, Identify the effect of the Government Accounting System on the quality of financial reports in Minahasa Regency. Second, Identify the effect of Human Resource Competence on the quality of financial reports in Minahasa Regency.This research uses quantitative research using the survey method. Data were collected using questionnaires distributed to sub-district offices in Minahasa Regency using purposive sampling techniques. Data collection techniques used observation, interviews and documentation techniques and the data analysis technique used was the SPSS 29 data processing software application program.The conclusion of this study is that the Government Accounting System has a positive effect on the Quality of Financial Statements. Keywords : Government, Accounting, System, Financial, Reports.

Factors Influencing the Accounting Recording of Micro, Small, and Medium Enterprises in East Bolaang Mongondow Regency Radita Rizal Mubarak; Johny Manaroinsong; Miryam P. Lonto
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 1 (2023): June
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v2i1.732

This study aims to examine the factors that influence financial records in Micro, Small, and Medium Enterprises (MSMEs) in East Bolaang Mongondow Regency. This research is quantitative with a survey method. The population of this study was 3061 SMEs, with a sample size of 342, using a simple random sampling technique. The data were analyzed using linear regression. The results showed that a good understanding of accounting and perceptions of the benefits of accounting had an effect on MSME financial records, while herding behavior had no effect on MSME financial records. This research has implications for MSME actors to further strengthen relations between fellow business actors so that they can exchange experiences about the businesses they run and make good and correct financial records.

Financial Statement Design at Aura Taylor Business in Talaud Islands Regency Essing, Anggriani Injilia; Sumual, Tinneke E. M; Lontoh, Miryam P
Klabat Accounting Review Vol. 5 No. 2 (2024): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60090/kar.v5i2.1120.123-135

This research aims to apply the Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM) and design financial statements for the Aura Taylor business using accounting software, specifically Microsoft Excel. The research utilizes a descriptive qualitative method, providing solutions regarding the use of Microsoft Excel software in preparing financial statements. The main instrument is the researchers themselves, with additional instruments including interview sheets and transaction documentation from the Aura Taylor business. This research shows that the entity has not yet applied the Financial Accounting Standards for Micro, Small, and Medium Enterprises. The financial recording process is still manual, consisting of cash receipts and cash disbursement records. The design of Aura Taylor's financial statements is created using functions, formulas, and menus in Microsoft Excel, forming a system comprising menus and submenus. The submenus include chart of accounts, general journal, ledger, worksheet, and financial statements which consist of the statement of financial position, income statement, and notes to the financial statements.

Pengaruh Ukuran Perusahaan dan Kondisi Keuangan Perusahaan Terhadap Opini Audit Going Concern di BEI Tanor, Linda Anita Octavia; Lontoh, Miryam P; Ulaan, Lucretia Monica
INVENTORY: JURNAL AKUNTANSI Vol 8, No 1 (2024)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v8i1.18668

This study aims to examine the effect of company size and company financial condition on going concern audit opinions. This study was conducted with a population of 19 telecommunication service companies listed on the Indonesia Stock Exchange in the observation year 2019 -2022 using the purposive sampling method with the number of samples that meet the criteria as many as 13 companies with a total of 52 samples. The data used is in the form of audited financial statements listed and published by the Indonesia Stock Exchange through the www.idx.co.id website. The analysis method used in this study is logistic regression analysis with the Eviews Lite Student V12 tool. The results showed that the size of the company proxied using natural log assets had no significant effect on the going concern audit opinion. Meanwhile, the company's financial condition proxied using Grover's model method has a significant negative effect on the going concern audit opinion.

Analisis Efektivitas Sistem Pengendalian Internal Dalam Pemberian Kredit Lonto, Miryam; Tanor, Linda; Poernomo, Afifah
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 1. April 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.6327

Penelitian ini bertujuan untuk menganalisis Efektivitas SPI Dalam Pemberian Kredit di PT Bank Rakyat Indonesia (Persero) Tbk Unit Belang. Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitian kombinasi (mixed methods). Populasi dalam penelitian ini adalah seluruh pegawai PT BRI Unit Belang yang berjumlah 10 Orang dan Sampel dalam penelitian ini adalah seluruh populasi. Teknik pengumpulan data yang digunakan adalah Observasi, Kuesioner dan Wawancara, untuk informan wawancara adalah 3 orang pegawai bagian kredit. Teknik analisis data yang digunakan untuk kuesioner menggunakan Metode Champion dan untuk wawancara menggunakan Metode Reduksi data, Penyajian data dan penarikan kesimpulan. Berdasarkan hasil penelitian ini menunjukkan bahwa Sistem Pengendalian Internal dalam pemberian kredit di PT BRI Unit Belang sudah efektif. Namun, penyebab timbulnya kredit macet karena faktor eksternal dimana adanya pandemi Covid-19 yang menyebabkan nasabah terhambat untuk membayar pinjaman kreditnya.

Analisis Efektivitas Sistem Pengendalian Internal Dalam Pemberian Kredit Miryam Lonto; Linda Tanor; Afifah Poernomo
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 1. April 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.6327

Penelitian ini bertujuan untuk menganalisis Efektivitas SPI Dalam Pemberian Kredit di PT Bank Rakyat Indonesia (Persero) Tbk Unit Belang. Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitian kombinasi (mixed methods). Populasi dalam penelitian ini adalah seluruh pegawai PT BRI Unit Belang yang berjumlah 10 Orang dan Sampel dalam penelitian ini adalah seluruh populasi. Teknik pengumpulan data yang digunakan adalah Observasi, Kuesioner dan Wawancara, untuk informan wawancara adalah 3 orang pegawai bagian kredit. Teknik analisis data yang digunakan untuk kuesioner menggunakan Metode Champion dan untuk wawancara menggunakan Metode Reduksi data, Penyajian data dan penarikan kesimpulan. Berdasarkan hasil penelitian ini menunjukkan bahwa Sistem Pengendalian Internal dalam pemberian kredit di PT BRI Unit Belang sudah efektif. Namun, penyebab timbulnya kredit macet karena faktor eksternal dimana adanya pandemi Covid-19 yang menyebabkan nasabah terhambat untuk membayar pinjaman kreditnya.

Pengaruh Modernisasi Sistem Administrasi Perpajakan, Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi: Studi Kasus Kantor KP2KP Tondano Kewo, Cecillia Lelly; Lontoh, Miryam P; Lumentah, Eunke Vion
Journal of Innovation in Management, Accounting and Business Vol. 3 No. 3 (2024)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v3i3.1012

Penelitian ini bertujuan untuk menganalisis dan membuktikan pengaruh modernisasi sistem administrasi perpajakan, sosialisasi perpajakan terhadap kepatuhan wajib pajak orang pribadi yang terdaftar di kantor KP2KP tondano. Jenis penelitian ini adalah kuantitatif. Metode pemilihan sampel dalam penelitian adalah purposive sampling, yaitu pemilihan sampel berdasarkan kriteria yang telah ditentukan. Sampel yang digunakan sebanyak 100 wajib pajak orang pribadi yang terdaftar di kantor KP2KP tondano. Penelitian ini menggunakan data primer dengan cara penyebaran kusioner kepada wajib pajak orang pribadi. Metode analisis menggunakan analisis regresi linear berganda dengan menggunakan program SPSS versi 25. Hasil penelitian menunjukan bahwa modernisasi sistem administrasi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi kemudian sosialisasi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi. kata kunci: modernisasi sistem administrasi perpajakan; sosialisasi perpajakan; kepatuhan wajib pajak orang pribadi

The Effect of Tax Information Technology, Taxation System on Tax Evasion (Case Study on Individual Taxpayers in Manado City) Lonto, Miryam Pingkan; Karongkong, Brigita Diani; Tano, Linda A. O
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 1 (2025): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i1.18089

The purpose of this study is to determine how tax information technology, or the taxation system, impacts tax evasion on individual taxpayers in Manado City. All individual taxpayers operating in Manado city are included in this research population. This research uses non-probability method and uses incidental sampling technique. This study uses multiple linear regression analysis. The results showed that taxpayers' perceptions of tax evasion ethics were not influenced by tax information technology; on the contrary, the tax system had a negative and significant impact on taxpayers' perceptions of tax evasion ethics.

Does audit quality mediate the effect of information technology and competence on internal audit effectiveness? Lonto, Miryam P.; Pandowo, Aditya
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 1 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss1.art3

The effectiveness of the internal audit function plays a vital role in the government system’s detection of all fraud risks in an organization. Therefore, this study aims to examine the effects of information technology, competence and professional proficiency on the effectiveness of internal audits, with internal audit quality as a mediator. This study applies a quantitative approach involving a survey of the internal auditors of the Inspectorates of Greater North Sulawesi, the Financial and Development Supervisory Agency, and a census sampling technique. The results of the study show that the use of information technology increases the effectiveness of internal audits, and the higher audit quality resulting from auditor competence increases the effectiveness of internal audits. This study supports institutional theory, provides implications for regional inspectorates to maintain audit quality in performing their respective tasks, and strongly encourages the use of E-Audit applications for early fraud detection in local governments.

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