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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 Indonesia Accounting Journal Jurnal Sosial dan Teknologi Jurnal Ekonomi dan Bisnis Digital (MINISTAL) International Journal of Applied Business and International Management Journal of Governance, Taxation, and Auditing Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis
Sherly Pinatik
Universitas Sam Ratulangi Manado
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Evaluasi penganggaran, pengalokasian, penyaluran, penatausahaan, pertanggungjawaban dan pelaporan dana desa pada Desa Pineleng Satu Timur dan Pineleng Dua Indah Zeke, Aurora Christi; Afandi, Dhullo; Pinatik, Sherly
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.92

Abstract

The village fund can create development and empower villages toward a fair, prosperous, and prosperous society. This study aims to evaluate the processes of Budgeting, Allocation, Distribution, Administration, Accountability, and Reporting of Village Funds in the villages of Pineleng Satu Timur and Pineleng Dua Indah to determine whether they are adequate or not by examining their compliance with prevailing regulations and the theory of the Government's Internal Control System. The method used in this research is a qualitative descriptive method. The results show that the processes of Budgeting, Allocation, Distribution, Accountability, and Reporting of Village Funds in Pineleng Satu Timur and Pineleng Dua Indah villages are in accordance with the prevailing regulation, namely PMK Number 201/PMK.07/2022 concerning the Internal Control System. However, the administration process of the village funds in these villages cannot yet be considered compliant with the prevailing regulations. The budgeting to reporting processes of the village funds in both villages can be deemed adequate, considering the presence of elements of the Internal Control System in each stage from budgeting to reporting of the village funds.
The Effect of Auditor's Emotional Intelligence, Competence, and Independence on Audit Quality Pinatik, Sherly
International Journal of Applied Business and International Management Vol 6, No 2 (2021): August 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v6i2.1147

Abstract

The duty of auditor is examining and providing an opinion on the fairness of the financial statements of a business entity based on determining standards. Based on the foregoing, the auditor must maintain audit quality. This study aims to analyze the effect of emotional intelligence, competence, and auditor independence on audit quality. This study used a survey method with a quantitative descriptive approach. The sample in this study were all auditors of BPK RI representatives of North Sulawesi Province, as many as 61 respondents. Data analysis techniques were collected through the distribution of questionnaires which were rated and tabulated for analysis and the answers obtained by respondents were by predetermined variable values and being analyzed by using the Amos 24 software, where the data analysis technique was carried out to determine the effect of the SEM analysis approach. The results showed that the emotional intelligence variable had a positive and significant effect on audit quality, competence had a positive and significant effect on audit quality, and independence had a positive and significant effect on audit quality. It is hoped that these research results can be used as material or measurement indicators for BPK institutional auditors to recruit auditors based on knowledge and morals, and character.
Analisis implementasi akuntansi pertanggungjawaban sebagai alat penilaian kinerja pusat biaya pada Perusahaan Daerah Air Minum (PDAM) Wanua Wenang Manado Gracia, Hana; Budiarso, Novi Swandari; Pinatik, Sherly
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.407

Abstract

Responsibility accounting is a system used to evaluate managerial performance in cost centers based on accountability for costs and revenues. This study analyzes the implementation of responsibility accounting in assessing cost center performance at PDAM Wanua Wenang Manado using a descriptive method, with data collected through interviews, observations, and documentation. The results show that the system has been implemented fairly well, though improvements are needed in classifying controllable and uncontrollable costs. Accountability reporting is conducted through budget-to-actual comparisons, revealing several significant budget variances.
Sistem pengendalian internal pemberian kredit mantap pensiun (Studi kasus pada PT Bank Mandiri Taspen KC Manado) Pandelaki, Elsa Roviany; Sondakh, Jullie Jeanette; Pinatik, Sherly
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.390

Abstract

Internal control systems are crucial in ensuring the effectiveness of banking operations, especially in the credit sector where default risk is high. PT Bank Mandiri Taspen, focusing on pension-based lending through the Kredit Mantap Pensiun (KMP) program, offers loans to retirees with automatic pension deductions. Although designed as a low-risk product, recent increases in non-performing loans indicate weaknesses in the implementation of internal control mechanisms. This study analyzes the application and effectiveness of the internal control system in the KMP credit process at PT Bank Mandiri Taspen KC Manado using the COSO framework, which includes control environment, risk assessment, control activities, information and communication, and monitoring. Employing a qualitative case study method, data were collected through interviews, observations, and documentation of credit administration processes. Results show that internal controls are generally well implemented, particularly in the control environment and information communication. However, limitations in supervision and data integration weaken the effectiveness of monitoring and risk assessment. The findings reaffirm the relevance of the COSO framework in managing risks within pension-based lending institutions. The study recommends strengthening staff competency, enhancing monitoring mechanisms, and utilizing digital audit tools to prevent credit irregularities. These insights contribute to improving accountability and credit governance in specialized banking sectors.
Analisis perencanaan dan pengendalian biaya operasional serta pendapatan operasional dalam meningkatkan laba pada The White House Hotel Manado Mokorimban, Vanisa; Rondonuwu, Sintje; Pinatik, Sherly
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.404

Abstract

This study analyzes the planning and control of operational costs and revenues to enhance profitability at The White House Hotel Manado. Employing a qualitative case study approach, data were collected through in-depth interviews, observation, and documentation related to the hotel’s financial and managerial operations. The findings indicate that comprehensive cost planning and effective control mechanisms significantly contribute to maintaining operational efficiency and profit growth. However, inefficiencies remain in labor, utilities, and material costs due to limited coordination across departments. The study highlights the synergy between cost management and revenue optimization as a key determinant of profitability. This research contributes to managerial accounting literature by offering empirical insights into how cost planning and control strategies can support sustainable profitability in medium-scale hotels. The novelty of this study lies in its focus on the integrated relationship between cost control practices and revenue performance within the hospitality industry.
Analisis Penerimaan dan Kontribusi Pajak Restoran Terhadap Penerimaan Pajak Daerah pada BPPRD Kota Manado Mintalangi, Syermi S.E.; Pinatik, Sherly; Suwetja, I Gede
Jurnal Sosial Teknologi Vol. 5 No. 12 (2025): Jurnal Sosial dan Teknologi
Publisher : CV. Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsostech.v5i12.32596

Abstract

Since the establishment of North Sulawesi with the center of government of Manado City as a regional autonomy area according to Law No. 38 of 2000, North Sulawesi, especially Manado City, must automatically be ready to finance its household needs. One of the sources that can be taken is regional taxes. Regional Taxes are the largest source of local revenue in Manado City, and one of the sources of regional tax revenue is restaurant taxes. Restaurant Tax is a tax levied on services provided by restaurants. A restaurant is a facility that provides food and/or beverages for a fee, which also includes restaurants, cafeterias, canteens, stalls, bars and the like, including catering services. The purpose of this study is to analyze the effectiveness of restaurant tax revenue and contribution to regional tax revenue in Manado City. The research method used is a descriptive analysis through the analysis of the effectiveness ratio and the level of contribution of restaurant taxes to regional tax revenues. The results of the study show that regional taxes in 2019 are very effective, in 2020 they are ineffective, in 2021-2022 they are less effective and in 2023 they are quite effective. The effectiveness of Manado City restaurant taxes in 2019, 2022 and 2023 is very effective, 2020 is ineffective and 2021 is less effective. Meanwhile, the contribution of restaurant taxes to Manado City regional taxes in 2019-2023 is still lacking.
Co-Authors Agus T. Poputra Andayani, Ni Made Sri Angreini Pangumbalerang Anneke Wangkar Aras, Glorya Mirekel cicilia Ardelia Lalenoh Athalia Girly Debora Klaas, Athalia Girly Debora Aumaila, Vallen Awaeh, Maya Angriani Binangga, Victor E. Christian Ray Wensen, Christian Ray David P. E. Saerang David Paul Elia Saerang Dhullo Afandi Erlita D.S. Ranuba Febrian Singgima, Febrian Fitriayani Adam, Fitriayani Gerungai, Natalia Y. Telly Grace B. Nangoi Gracia, Hana Halim, Evelyna Muliadi Harijanto Sabijono Hendrik Gamaliel Hendrik Manossoh, Hendrik Herman Karamoy I Gede Suwetja Imanuel Pangkey, Imanuel Inggriani Elim Ipu, Reinhard Valen Jantje J. Tinangon Jantje Tinangon Jantje Tinangon Jenny Morasa Jullie J Sondakh KAHAR, Nadia Anggriani Kalangi , Lintje Kapahang, Raisha Jibrilia Karwur, Andre Hendry Kasenda, Novelia Deiya Thresia Katit, Fransiskus X.W Kaumpungan, Stephani C. Linda Lambey, Linda Lintje Kalangi Lumenta, Christy Patricia Lumentut, Intan N. F. Machmud Ali Makausi, Alma Meita Makikui, Lisa Elisabet Makisanti, Eirene Lorensia Manimbaga, Federicky Marcella, Jenny Maria Helly Lomboan Maya Marisa Marisa Rais Meiby Angelia Andaki, Meiby Angelia Melatunan, Melsiano Yosias Mende, Junior Merlyn Anglia Mangerongkonda Midu, Mutia Larasati S. Mitzy, Mitzy Mokorimban, Vanisa Mongula, Jermia Monika Sutri Kolinug Moningka, Eugenia Trixie Jayanti Novi Swandari Budiarso Paat, Victoria Maria Palar, Royke Pandelaki, Elsa Roviany Pandey, Cristian M Pasla, Merry Christy Pido, Yurike Sella Pingkan Elni Wowor, Pingkan Elni Pratama, Enriko Haris Pricilia Gladiols Kaunang, Pricilia Gladiols Rani, Falentina K. G. Regah, Ryan T. Ribka Agustine Singal, Ribka Agustine Ribka Rosalia Pesik Rinna Moniaga Rivo Jeaner Mangare, Rivo Jeaner Rondonuwu, Chris Waraney Rotulung, Frandy Demsy Abed Roulani, Giroth Jessica Rudy J. Pusung Rumende, Hendro J. Safan, Lifa Salomo Rocky Ticoalu Sandiri, Maissy P. Savsavubun, Regina Valentine Sifrid Pangemanan Sifrid s Pangemanan Sinjal, Ave Ceriti Sintje Rondonuwu, Sintje Soeda, Endri Brifio SONDAKH, Jullie Jeanette Stanly W. Alexander Suak, Lidya A. Sumba, Selviani Sumual, Laura Syermi S.E. Mintalangi Tangdialla, Angga Rano Taroreh, Rita Norce Tempoh, Randy Timbuleng, Maxie Timothy, Melvin Gabrielton Tinangon, Jantje J Tiow, Pattrichsius Paulus Tjhin, Erwin Tulenan, Rudolof A. Ventje Ilat Ventje Ilat Ilat Victorina Z. Tirayoh Viktorina, Kintan Wahani, Magdalena Monica Walangitan, Mac Donald Bertrand Walukow, Mewvi I. Winston Pontoh Wiyadi, Nadia K. Worotikan, Maria Natalia Yefta Masipuang, Yefta Zeke, Aurora Christi