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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi INVENTORY: JURNAL AKUNTANSI Jambura Accounting Review Literacy: Jurnal Pendidikan Ekonomi Industrial Research Workshop and National Seminar International Journal of Applied Business and International Management Journal of International Conference Proceedings Jurnal Akuntansi Manado (JAIM) Jurnal Equilibrium

Linda A. O. Tanor

Universitas Negeri Manado

Author-ID : 3550673

Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Social Sciences Other

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Apakah Good Government Governance dan Pengendalian Intern dapat Mempengaruhi Kualitas Akuntabilitas Laporan Keuangan Sektor Publik? Cecilia Lelly Kewo; Linda A.O Tanor
Prosiding Industrial Research Workshop and National Seminar Vol 11 No 1 (2020): Prosiding 11th Industrial Research Workshop and National Seminar (IRWNS)
Publisher : Politeknik Negeri Bandung

Tata kelola pemerintahan menjadi isu yang sangat penting dewasa ini. Tata kelola pemerintahan merupakan suatu unsur dalam menjalankan roda pemerintahan. Semakin baik suatu pemerintahan dikelola oleh para pengambil kebijakan maka kualitas pelayanan yang dirasakan oleh masyarakatpun akan semakin baik dan pada akhirnya akan mendorong peningkatan kesejahteraan masyarakat ke titik yang lebih baik. Penelitian ini bertujuan untuk mengetahui pengaruh tata kelola pemerintahan atau good government governance (GGG) dan pengendalian intern terhadap kualitas akuntabilitas laporan keuangan sector public. Populasi dan sampel penelitian adalah aparatur sipil negara yang bekerja pada SKPD di Sulawesi Utara. Penelitian ini adalah penelitian luantitatif dengan margin of error 5 % dan menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa terdapat pengaruh GGG terhadap akuntabilitas laporan keuangan sector public, demikian juga pengendalian intern berpengaruh terhadap akuntabilitas keuangan sector publik

Analysis of the Application of Article 21 Income Tax Accounting to Civil Servants Salaries in Port Authority Class II Office of Bitung Prily Kurnia Pontoh; Linda AO Tanor; Aprili Bacilius
International Journal of Applied Business and International Management 2020: IJABIM STUDENTS EDITION, AUGUST 2020
Publisher : AIBPM Publisher

This study aims to determine how the Application of Article 21 Income Tax Accounting to civil servant salaries in the Port Authority Office Class II of Bitung. This study used descriptive research method. The data sources were primary data and secondary data. The data were collected through observation, interviews, and documentation. The data were analyzed by collecting, deciphering, calculating, and comparing the existing data by means of an analysis to draw conclusions on Article 21 Income Tax (PPh) Calculation, Accounting Records for civil servants salaries, Article 21 Income Tax (PPh) Remittance, and Article 21 Income Tax (PPh) Statements at the Port Authority Office Class II of Bitung. The study findings indicate that the Article 21 Income Tax Calculation, Remittance and Statements in the Port Authority Office Class II of Bitung is non-compliant with the Calculation, Remittance and Statements of Article 21 Income Tax as stated by Law No. 36/2008.

The Value Relevance of Fair Value on Non-Financial Asset Ananta D. Pratiwi; Frida M. Sumual; Linda A.O Tanor
Journal of International Conference Proceedings (JICP) Vol 5, No 2 (2022): BEFIC Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i2.1670

Accounting information is presented in financial statements as one of the information that investors need to make the best judgment. The reaction of investors to the release of accounting information indicates the degree of value relevance of accounting information. This study aimed to examine the value relevance of accounting information through earnings, book value of equity, and fair value on non-financial assets. This study used 21 LQ45 Index companies listed on the Indonesia Stock Exchange (IDX) from 2018-2021. Multiple linear regression was used as an analytical tool to test the relationship between research variables. The results showed that earnings and book value of equity had positive effect on stock price and thus had value relevance. The fair value on non-financial assets was found to have a negative effect on stock price and thus had no value relevance. This study provides empirical evidence that earnings and book value of equity are useful information for investors in decision making.Keywords: Book Value of Equity; Earnings; Fair Value; Non-financial Assets; Value Relevance

Tax Avoidance During a Pandemic Pricilia Joice Pesak; Linda Anita Octavia Tanor; Frida Magda Sumual
Journal of International Conference Proceedings (JICP) Vol 5, No 2 (2022): BEFIC Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i2.1704

This research empirically want proves that leverage and transfer pricing affect tax avoidance. The phenomenon of tax revenue from the mining sector has been volatile for the past five years so mining companies become the object of research with a research period of 2019 to 2021. This research uses quantitative methods with a causal relationship approach. The sampling technique is purposive sampling by setting several criteria. Based on the established criteria obtained, a sample of 16 companies with the number of data processed was 48 data. The data were analyzed using multiple regression analysis tools with the help of the SPSS 27 application. The results showed that leverage and transfer pricing do not influence tax avoidance. This is due to the research period used by the Covid-19 pandemic which caused restrictions on activities by the government and had an impact on low tax avoidance activities.Keywords: Leverage; Transfer Pricing; Tax Avoidance; Mining Sector; Pandemic.

The Influence of Firm Characteristics on Corporate Social Responsibility and Its Impact on Stock Prices Linda A.O. Tanor
Journal of International Conference Proceedings (JICP) Vol 1, No 2 (2018): Proceedings of the 2nd International Conference of Project Management (ICPM) Gor
Publisher : AIBPM Publisher

There is a reciprocal relationship between the company and the community as its external environment. Therefore, the existence of the company cannot be separated from the community. From an economic aspect, companies must be profit-oriented and from the social aspect, the company must contribute directly to the community. Thus, the company is not only faced with responsibility in obtaining profits, but also must pay attention to its social and environmental responsibilities. This study aims to examine the influence of company characteristics including Profitability, Leverage, Managerial Ownership, Company Size on Disclosure of Corporate Social Responsibility (CSR) and the impact of CSR Disclosures on Stock Prices. This study was conducted on companies listed on the Indonesia Stock Exchange in the 2014-2016 period. The sample selection procedure is done by using purposive sampling method and the results are 14 companies that meet the criteria. The analysis technique that will be used is a two-stage regression analysis. The results of testing hypotheses show that the characteristics of the company that are proven to have an effect on CSR disclosure include: profitability and firm size while leverage and managerial ownership are not proven to influence CSR disclosure. Other findings indicate that CSR disclosure affects stock prices as measured by abnormal returns. This finding proves that if the company has good environmental and social performance, investors will respond positively through an increase in stock prices. Keywords: firm characteristic, Corporate Social Responsibility, stock price.

ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN PADA PT DAYA ANUGERAH MANDIRI MANADO Vera Bawimbang; Linda Tanor; Hennij Lenny Suot
Jurnal Akuntansi Manado (JAIM) Volume 1. Nomor 3. Desember 2020
Publisher : Fakultas Ekonomi Universitas Negeri Manado

ABSTRAK Penelitian ini bertujuan untuk mengetahui bagaimana sistem informasi akuntansi disebuah perusahaan. Penelitian ini dilakukan di PT. Daya Anugerah Mandiri Manado. Dalam penelitian ini digunakan jenis penelitian kualitatif dengan data diperoleh langsung melalui observasi dan wawancara langsung dengan pihak terkait. Dengan menggunakan teknik analisis data menurut Miles dan Huberman, hasil penelitian ini ditujukan langsung pada proses penjualan yang sudah memakai system informasi. System informasi terkomputerisasi yang dipakai dalam perusahaan dimana system informasi yang digunakan menggunakan jaringan internet/online. Namun saat observasi langsung dilakukan membuktikan bahwa perusahaan belum bisa menjalankan sistem informasi akuntansi penjualan secara efektif dan efisien karena masih ada kendala jika jaringan sedang offline dan akan memberikan kesulitan bagi karyawan untuk menginput data dan pelaporan. Kata Kunci: Sistem Informasi Akuntasi, Penjualan, Komputerisasi ABSTRACT This research aims to find out how accounting information system in a company. This research was conducted at PT. Daya Anugerah Mandiri Manado. In this research, qualitative research type with data obtained directly through observation and direct interview with related parties. Using data analysis techniques according to Miles and Huberman, the results of this study are directed to the sales process that already uses the information system. Computering information system by using in a company, the system is network/online. In lived observation was showed the company can't operated the system by using effective and efficient. Therefore, the company was have problem when the network is offline and it was made staff has difficulty to process input and reported data. Keywords : System Information Accounting, Sale, Computering

ANALISIS PENYAJIAN LAPORAN KEUANGAN KOPERASI SIMPAN PINJAM GLOBAL MANDIRI BERDASARKAN PSAK ETAP DESA BEO KABUPATEN TALAUD Jelwin Laliwu; Tinneke Evie Meggy Sumual; Linda. A. O Tanor
Jurnal Akuntansi Manado (JAIM) Volume 2. Nomor 1. April 2021
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Penelitian ini bertujuan untuk mengetahui apakah laporan keuangan Koperasi Simpan Pinjam Global Mandiri telah sesuai dengan PSAK ETAP. Penelitian ini memiliki sebuah informasi mengenai bagaimana kondisi keuangan pada perusahaan, dan memiliki suatu tujuan yaitu untuk membantu pengguna dalam membuat sebuat keputusan. Hasil Analisis data dan pembahasan menunjukam bahwa Koperasi Simpan Pinjam Global Mandiri belum sepenuhnya sesuai dengan PSAK ETAP, karena dari 6 Kategori yang terdiri dari Dasar pencatatan, Aset, Kewajiban, Ekuitas, Informasi yang disajikan, dan struktur terdapat 2 kategori yang tidak sesuai dengan ketentuan PSAK ETAP, yaitu tidak terdapatnya akun aset dan kewajiban pajak dan kesalahan dalam klasifikasi neraca. Kata kunci : Analisis Laporan Keuangan Koperasi Simpan Pinjam Global Mandiri berdasarkan PSAK ETAP Abstrack This study aims to determine whether the financial statements of the Global Mandiri Savings and Loan Cooperative are in accordance with PSAK ETAP.This report has information about how the company’s financial condition is, and has a purpose, namely to assist users in making decisions. From the results of the research conducted, it truns out that the financial statements of independent global savings and loan cooperatives are not in accordance with the ETAP PSAK, because of the 7 groups presented there are not according to the reasons for not having an asset and liability account, also because they made an error when making a balance sheet classification.This research was conducted by taking documentation,conducting an interview and observation. Keywords : Anslysis of the financial reports of independent global savings and loan cooperative based on Etap accounts

Pengaruh Anggaran Berbasis Kinerja Terhadap Kinerja Aparatur Pemerintah Daerah di Kabupaten Minahasa Don Leonardo Wongkar; Ventje Senduk; Linda Tanor
Jurnal Akuntansi Manado (JAIM) Volume 2. Nomor 1. April 2021
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Fenomena penyerapan anggaran yang kurang maksimal terjadi pada setiap Satuan Kerja Perangkat Daerah Pemerintah Kabupaten Minahasa, dimana permasalahan yang terjadi yaitu penyerapan anggaran yang kurang maksimal, tidak melaporkan laporan realisasi penyerapan keuangan maupun fisik sesuai jadwal yang di tetapkan, kurang matangnya perencanaan, adanya berbagai kendala. Penelitian ini menggunakan metode kuantitatif, yang bertujuan untuk melihat pengaruh anggaran berbasis kinerja terhadap kinerja aparatur pemerintah daerah di kabupaten minahasa. Populasi dalam penelitian ini adalah 264 orang ASN Dinas/Badan dengan sampel 53 orang ASN (20%) dari populasi. Teknik pengambilan data dalam penelitian ini menggunakan metode angket/kuesioner. Hasil uji hipotesis memperlihatkan bahwa anggaran berbasis kinerja mempunyai tingkat signifikansi sebesar 0,040 yaitu lebih kecil dari 0,05 yang artinya H1 diterima dan bisa disimpulkan bahwa Variable anggaran berbasis kinerja memberikan pengaruh positif kepada variable kinerja aparatur pemerintah daerah dengan presentase 13,7%.

PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP CORPORATE RESPONSIBIITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2016-2018 Jessica Sumondag; Linda A. O Tanor; Anita N. Kambey
Jurnal Akuntansi Manado (JAIM) Volume 1. Nomor 3. Desember 2020
Publisher : Fakultas Ekonomi Universitas Negeri Manado

ABSTRAK Corporate social responsibility merupakan kegiatan sosial yang dilakukan oleh perusahaan untuk masyarakat. Penelitian ini bertujuan untuk melihat dampak profitabilitas dan leverage terhadap corporate social responsibility pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2018 dan difokuskan pada sektor industri dasar dan kimia, penarikan sampel menggunakan purposive sampling dan diperoleh 20 perusahaan yang menghasilkan 60 data panel. Metode dalam riset ini memakai pendekatan kuantitatif dengan teknik analisis data yang dipa analisis regresi berganda dengan bantuan aplikasi SPSS 22. Hasil riset menunjukkan bahwa profitabilitas mempunyai dampak terhadap corporate social responsibility dengan nilai signifikan sebesar 0,001 sedangkan leverage tidak memilki pengaruh yang signifikan terhadap corporate social responsibility. Kata kunci : Corporate Social Responsibility, Profitabilitas, Leverage. ABSTRACT Corporate social responsibility is a social activity carried out by the companies for the community. This study intends to see the impact of profitability and leverage on corporate social responsibility in manufacturing companies listed on the Indonesia Stock Exchange (IDX) 2016-2018 and is focused on one sector, namely the basic industrial sector and chemicals, with sampling using purposive sampling and obtained 20 companies that produced 60-panel data. The method used in this research is the quantitative approach. This research also used the data analysis technique, with multiple regression analysis using the support of the SPSS 22 application. The results showed that profitability has an impact on corporate social responsibility with a significant value of 0.001 while leverage does not have a significant negative influence on corporate social responsibility. Keywords: Corporate Social Responsibility, Profitability, Leverage.

PERAN PERANGKAT DESA DALAM AKUNTABILITAS PENGELOLAAN DANA DESA Sevtia Rindorindo; Linda A. O. Tanor; Roy I. J. Pangkey
Jurnal Akuntansi Manado (JAIM) Volume 2. Nomor 1. April 2021
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Tujuan dari penelitian ini untuk mengetahui apakah perangkat desa desa di Desa Pakuweru sangat berperan dalam akuntabilitas pengelolaan dana desa. Metode penelitiannya adalah deskriptif kuantitatif. Hasil penelitian yang dilakukan bahwa peran perangkat desa dalam akuntabilitas pengelolaan dana desa adalah sangat berperan aktif kemudian pada perencanaan dana desa perangkat desa telah ikut berperan dalam menyusun perencanaan pembangunan desa sesuai hasil kesepakatan yang ada sehingga perangkat desa membuat Rencana Pembangunan Jangka Menengah Desa yang selanjutnya akan dibahas dalam musyawarah desa. Pelaporan dana desa dapat dilihat dari pelaporan realisasi Anggaran Pendapatan Belanja Daerah yang disampaikan dari kepala desa kepada bupati. Dalam pertanggungjawaban dana desa dapat dilihat dari rincian dana desa dari tahu 2016- 2019.

Co-Authors Afifah Poernomo Alfredo Ulla Amsje Winokan Ananta D. Pratiwi Andrew Marunduh Anita Nisa Kambey Aprilli Bacilius Arie Frits Kawulur Audrey Natania Rori Cecilia Lelly Kewo Cindy Claudia Bataha Cindy Olivia Aninditha Luas Claudya Lalogirot Dafid cristian Manoppo Don Leonardo Wongkar Ester Manueke Frida Magda Sumual friska Pangkei glory tuwo Hennij Lenny Suot Intan Tunggali, Sri Intan Tunggali Jelwin Laliwu Jessica Sumondag Jilly Kapo Lonika Sintikhe Wulur Lonto, Miryam Merry Rumangit Miran, Michael Miryam Pingkan Lonto Novita Mulalinda Olviane Olke Sumampouw Poernomo, Afifah Prily Kurnia Pontoh Ranti, Devyano V.F. Rini Pelo Robert Richard Winerungan Roddy A. Runtuwarouw Roulinta Sinaga Roy I. J. Pangkey Ruata, Geriyano Septiana, Erisa Sevtia Rindorindo sita03, Nursita Cahyani Cornelesz Smitha Mosey Stanny Sicilia Rawung Sumual, Selty D. M. SUPIT, CHRISTINA LIANKA Tala, Olifia Tinneke Evie Meggy Sumual Trine J Sarijowan Ulaan, Lucretia Monica Ventje Senduk Vera Bawimbang Zega, Ariaman

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