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All Journal 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 Formosa Journal of Applied Sciences (FJAS) Manajemen Bisnis dan Keuangan Korporat
Rudy J. Pusung
Jurusan Akuntansi
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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Journal : JURNAL LPPM BIDANG EKOSOSBUDKUM

 1 
EVALUASI PENGENDALIAN INTERN PENGADAAN BERAS PADA PERUSAHAAN UMUM BADAN URUSAN LOGISTIK KANTOR WILAYAH SULAWESI UTARA DAN GORONTALO Panggalo, Tanti Srifani; Nangoi, Grace B.; Pusung, Rudy J.
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol 5, No 1 (2021): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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Abstract

Perkembangan dunia semakin modern sehingga sangat membutuhkan pengendalian intern dalam perusahaan agar dapat berjalan sebagaimana mestinya. Perum Bulog Kanwil Sulawesi Utara dan Gorontalo dalam pengadaan harus meningkatkan pengendalian internal untuk mencapai tujuan. Penelitian ini bertujuan untuk pengendalian intern pengadaan beras Perum Bulog Kanwil Sulawesi Utara dan Gorontalo dengan COSO. Metode penelitian yang digunakan yaitu metode deskriptif kualitatif dengan menggunakan wawancara dan dokumentasi sebagai pengumpulan data. Hasil dari penelitian menunjukan bahwa kelima komponen pengendalian intern yang telah di tetapkan Perum Bulog Kanwil Sulawesi Utara dan Gorontalo sudah efektif dan sesuai dengan pengendalian intern COSO.Kata Kunci: Evaluasi, Pengendalian Intern, Pengadaan Beras.
Penerapan Prinsip Good Governance Dalam Pengelolaan Keuangan Di Sekretariat DPRD Manado Makalikis, Deisy Christin; Ilat, Ventje; Pusung, Rudy J.
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol 5, No 2 (2022): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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Abstract

The purpose of this study is to analyze how the form of applying the principles of good governance in the principles of accountability, law enforcement, transparency and responsibility for financial management at the Manado DPRD Secretariat. The author uses a qualitative descriptive comparative method and the data obtained through documentation, observation and then documentation and interview. This research shows that the legal principles of transparency and participation have been properly applied in terms of financial management plans and responsibilities. While in the accountability of financial management. Despite the transparency principle participation and the rule of law have been implemented properly. But there are still difficulties in the administrative process. The problem is because every year there are regulations that are changed. Thereore, the Secretariat Office urgently needs the assistance of the Central Government in adjusting the changes to existing regulations.Keywords: Accountability, Transparency, Responsibility, Good Governance
Co-Authors Aditya, I Made Rio Ahmad Arif Prabowo, Ahmad Arif Akuba, Rizky Alvianto Angelia Novrina Meilani Tinungki Assa, Kartini Merdekawati Bangun, Aron Karolina Dahlia Dico David P. E. Saerang David P.E Saerang David P.E. Saerang David Paul Elia Saerang Ellis Fanny Manginsihi, Ellis Fanny Evan, Ariel Fardiana, Fadillah Mutiara Nahza Figih Fez Sugeha, Figih Fez Gebrilia Virgia Languju Gerung, Ireyne R. Gerungan, Dei Gustiani Grace B. Nangoi Harijanto Sabijono Haryanto, Agnes Ch. Hendrik Manossoh, Hendrik Herman Karamoy I Gede Suwetja Indra R. Balak, Indra R. Inggriani Elim Irene Sutri Yanis, Irene Sutri Ismail, Yulinar Mulyani Jantje J. Tinangon Jenny Morasa Jullie J Sondakh Kalalo , Meily Y. B. Kamba, Mochammad Eko S. Kapoh, Brayen Kojo, Melki Josenli Kumaat, Victoria Kurniawan Indra Guna Winarno, Kurniawan Indra Guna Lalenoh, Marsellino Alexander Langkun, Pretty A. Latjandu, Lady Diana Lempas, Bryan S Lintje Kalangi Lintong , Diana N. Lintong, Diana Lintong, Diana Nova Lomboan, Treysia Yuliani Luntungan, Haryo P. Mahino, Yosceline Makakombo, Olivia Natalia Makalikis, Deisy Christin Malahika, Jehan M. Mandey, Maurenthia J. Manegeng, Peggy Natasia Mangayuk, Elma Natasha Margaretha, Githa . Mekutika, Maria Carolina Mentu, Dewi Kristanti Monding, Romario O.H. Mongula, Jermia Oroh, Sherenity Debora Christy Palimbong, Desi Diyanti Pangau, Clearry Julistya Panggalo, Tanti Srifani Paulus, Yavet Pessak, Gabriel V. Raap, Gabriel Michele Margaretha Rasu, Omega Indria Rawis, Sanchia Darlene Rohadi, Erika Ambarwati Rundengan, Fanda D. P. Sherly Pinatik Siahaan, Ryan Sifrid S. Pangemanan Simangunsong, Endang Sepriani Sintia Fitria Lumowa Sondakh, Thessa F.Y Stanly W. Alexander Syermi S.E. Mintalangi Taliwongso, Ega E. E. Tambunan, Haposan B. Tenau, Korina Treesje Runtu Tulangow, Erill Armando Turangan, Julia Christina Uno, Erika N. Uno, Olyvia Olyvia Valentine Gabriel Wehantouw Ventje Ilat Veronika Debora Koapaha Watung, Mercy Natalia Winston Pontoh Wulan Christiana Mandagi