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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI ACCOUNTABILITY
Olana Christin Pasodung
Universitas Sam Ratulangi Manado
Economics, Econometrics & Finance

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EVALUASI PENGGUNAAN DANA DESA TAHUN 2015 PADA BADAN PEMBERDAYAAN MASYARAKAT KAMPUNG DAN TRANSMIGRASI (BPMKT) KABUPATEN KEPULAUAN YAPEN,PAPUA Pasodung, Olana Christin; Tinangon, Jantje J.
ACCOUNTABILITY Vol 6, No 1 (2017): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.16029.6.1.2017.72-80

Abstract

For the welfare of the nation, the Government is determined to build Indonesia from the periphery to strengthen these areas and villages within the framework of the Unitary Republic of Indonesia. Indonesia build on the outskirts of the village it means to be constructed because the majority of the Indonesian population is no village. So, in building the village there are some things that need to be noticed, especially in the aspect of management / use of village funds, namely, the village fund should be used properly so that tangible results in the field can be seen according to the Government Work Plan Kampung (RKPK) that apply to each each village / villages in the district Yapen islands. In Serui are still many villagers whose lives have not been feasible. This means that the use of village funds in some villages, there penyelewangan funds in the field that are not in accordance with RKPK and legislation in force in Indonesia. Thus the need for regulatory oversight remained in the village fund management process to avoid abuses that occurred while in the field. This study aims to determine the use of funds Yapen Islands district villages in Papua has been run with the maximum or not according to the rules applicable legislation. Research type used is descriptive research including data collection form of description of the distribution process, management / use, supervision until accountability applied by the village fund 160 villages in Serui. Research on Community Empowerment Board Kampung and Transmigration (BPMKT) Yapen Islands is there are still many shortcomings in the village in a few villages in the use of funds of the village so the concrete manifestation of the results of the field went wrong RKPK and forms of accountability of the use of village funds have not been implemented in a timely manner. Thus the need for regulation that is still to organize activities to be undertaken by the villagers.Keywords: the use of village funds, Village Community Empowerment Board and Transmigration.
EVALUASI PENGENDALIAN INTERNAL ATAS PROSEDUR PENDAPATAN PADA PT. MITRA DUTA OPTIMAL DISTRIBUTOR SEMEN TIGA RODA MANADO Pasodung, Olana Christin; Karamoy, Herman; Kalangi, Lintje
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 3, No 1 (2015): Jurnal EMBA, HAL 474- 591
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.129 KB) | DOI: 10.35794/emba.3.1.2015.7190

Abstract

Setiap perusahaan dalam menjalankan aktivitas operasinya memiliki tujuan untuk memperoleh pendapatan sehingga memenuhi kebutuhan masing-masing individu yang bekerja dalam instansi tersebut. Oleh karena itu, dalam aktivitas siklus pendapatan sangat perlu pengendalian internal didalamnya guna untuk melindungi asset dan mengontrol jalannya aktivitas perusahaan serta mengukur sumber daya suatu organisasi untuk mencegah terjadinya resiko kecurangan/penggelapan (fraud) seperti resiko penagihan hutang, kesalahan pencatatan dan penyelewengan kas. Penelitian ini bertujuan untuk mengetahui pengendalian internal yang diterapkan PT. Mitra Duta Optimal Distributor Semen Tiga Roda Manado telah di jalankan sesuai atau tidak dengan unsur-unsur pengendalian internal yang berlaku. Jenis penelitian yang akan digunakan dalam penelitian ini adalah jenis penelitian deskriptif meliputi pengumpulan data berupa uraian aktivitas operasi perusahaan dalam memperoleh pendapatan dengan kebijakan-kebijakan yang diterapkan perusahaan. Hasil penelitian pada PT. Mitra Duta Optimal Manado yaitu penerapan pengendalian internal atas prosedur-prosedur pendapatan didalam perusahaan sebagian besar dijalankan dengan baik dan telah sesuai dengan unsur-unsur pengendalian menurut COSO, walaupun masih ada beberapa pengendalian internal yang masih belum sesuai. Sebaiknya pihak distributor melakukan pengamanan yaitu pemasangan password pada setiap komputer yang dipakai dalam mengoperasi data-data transaksi perusahaan. Kata kunci : pengendalian internal, siklus pendapatan, informasi akuntansi
Co-Authors Herman Karamoy Jantje J. Tinangon Lintje Kalangi