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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat Formosa Journal of Applied Sciences (FJAS) Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat
David P. E. Saerang
University of Sam Ratulangi Manado
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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ANALISIS PENERAPAN GOOD GOVERNANCE DALAM PENYUSUNAN ANGGARAN SKPD PEMERINTAH KOTA BITUNG Boyoh, Jonathan Karlo; Saerang, David P. E.; Warongan, Jessy D. L.
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 14 No. 2 (2023)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v14i2.53505

Abstract

The purpose of this study is to determine the application of Good Governance in the preparation of the budget of the SKPD of the Bitung City Government. This type of research is research using qualitative methods and descriptive approaches. To obtain the necessary data, researchers conducted data collection activities by means of participatory observation, in-depth interviews, and documentation analysis. The results of this study show that the application of Good Governance in the preparation of the budget of the Regional Apparatus Work Unit (SKPD) of the Bitung City Government from 9 principles of Good Governance, Principles of Participation, Principles of Accountability/Responsibility, Principles of Openness/Transparency, Principles of Law Enforcement, Principles of Responsiveness, Principles of Agreemen /Deliberation Orientation, Principles of Effectiveness and Efficiency, Principles of Strategic Vision have been done well, but the Principles of Equality of Justice have not been done as it should. The results of this study also found that there is a lack of synergy in preparing budgets by SKPD with third parties, so SKPD must increase synergy with third parties in preparing each budget. Furthermore, researchers found that human resources at the SKPD of the Bitung city government still do not understand digital technology, this greatly affects every existing performance so that the implementation of Good Governance in the preparation of the Bitung City Government SKPD budget can run well. Furthermore, the Bitung city government must see and survey the field related to the price of goods so that in preparing the budget with the program to be prepared by the government can run in accordance with the vision and mission of the Bitung city government
ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA ZAKAT, INFAK/SEDEKAH PADA YAYASAN BAITUL MAAL BRILiaN REGIONAL OFFICE MANADO Sadjiman, Vidya Putri; Saerang, David P. E.; Warongan , Jessy D. L.
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 14 No. 2 (2023)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v14i2.56391

Abstract

This study aims to describe the phenomenon of accountability for zakat management at the Zakat Foundation called YBM BRILiaN who basically distributed zakat fund from muslim employees in BRI. The qualitative research method with a case study approach is used to describe the accountability of zakat management at YBM BRILiaN in Regional Office Manado. The object of this research is YBM BRILiaN Regional Office Manado who handled distributed of zakat fund in four provinces, those are North Sulawesi, Central Sulawesi, Nort Maluku and parts of West Sulawesi. The Data were collected through interviews with informants. The phenomena encountered are then analyzed and described using Islamic paradigm and the theory of public accountability and indicators of transparency. The results showed that zakat management at YBM BRILiaN in whole has been accountable because the processes that implementing from the mapping the budget until the reporting already followed the standard operating procedures who made by the decision of rules of government and consideration with all parties involved. The website dan social media owned by YBM BRILiaN become source of information about activities, program and also report of zakat management.
Analisis Pelaksanaan Sistem Dan Prosedur Penatausahaan Pengeluaran Kas Pada Kantor Wali Kota Manado: Analysis Of The Implementation Of Systems And Procedures For Administration Of Cash Disbursements At The Manado Mayor’s Office Daud, Indah; Saerang, David P. E.; Pangerapan , Sonny
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol. 8 No. 3 (2024): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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Abstract

Analisis mendalam terhadap pelaksanaan sistem dan prosedur dalam pengeluaran keuangan menjadi esensial untuk menggali potensi peningkatan efisiensi, akurasi, dan ketahanan terhadap perubahan dalam era digitalisasi yang terus bergerak maju. Tujuan dari penelitian ini adalah untuk mengetahui Pelaksanaan Sistem dan Prosedur Penatausahaan Pengeluaran Kas Pada Kantor Walikota Manado. Metode analisis data yang digunakan adalah penelitian kualitatif dekskriptif yaitu dengan pendekatan deskriptif. Hasil penelitian menunjukkan bahwa Implementasi Sistem Informasi Pemerintahan Daerah (SIPD) oleh Badan Keuangan dan Aset Daerah (BKAD) Kota Manado telah berjalan dengan efektif dalam meningkatkan efisiensi dan transparansi pengelolaan keuangan daerah. Prosedur pengeluaran kas yang meliputi pengajuan Surat Penyediaan Dana (SPD), Surat Permintaan Pembayaran (SPP), penerbitan Surat Perintah Membayar (SPM), penerbitan Surat Perintah Pencairan Dana (SP2D), dan pembuatan Surat Pertanggungjawaban (SPJ) telah dilaksanakan sesuai dengan ketentuan yang berlaku, khususnya mengacu pada Peraturan Menteri Dalam Negeri Nomor 77 Tahun 2020 tentang Pedoman Teknis Pengelolaan Keuangan Daerah.
Analisis Laporan Akuntabilitas Kinerja Instansi Pemerintah Berdasarkan Peraturan Menteri Pendayagunaan Aparatur Negara Dan Reformasi Birokrasi Nomor 53 Tahun 2014 Pada Dinas Kesehatan Daerah Provinsi Sulawesi Utara: Accountability Report On The Performance Of Government Institutions Based On The Regulation Of The Minister Of State Apparatus Use And Bureaucratic Reform Number 53 Of 2014 Rukundin, Mega; Saerang, David P. E.; Pusung , Rudi J.
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol. 8 No. 3 (2024): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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Abstract

Dinas Kesehatan Daerah Provinsi Sulawesi utara adalah instansi pemerintahan yang bergerak dibidang kesehatan. Semua kebijakan yang berhubungan dengan pelaksanaan aktivitas kesehatan wajib mengikuti peraturan serta perundangan yang berlaku. Untuk mempertanggungjawabkan tugas serta fungsi yang ada, diwajibkan membuat penyusunan laporan dalam bentuk Laporan Akuntabilitas Kinerja Instansi Pemerintah. Tujuan penyusunan LAKIP yaitu sebagai pedoman/acuan perencanaan penganggaran yang konsisten, efektif serta efesien sesuai dengan kebutuhan program pada tahun berikutnya, untuk menjadi instrument evaluasi pencapaian target kinerja pembangunan kesehatan di Provinsi Sulawesi Utara sesuai amanat peraturan perundang-undangan terkait. Penelitian ini bertujuan untuk mengetahui kesesuaian Laporan Akuntanbilitas Kinerja Instansi Pemerintah (LAKIP) pada Dinas Kesehatan Daerah Provinsi Sulawesi Utara terhadap fungsinya sebagai penatausahaan, pelaporan dan pertanggungjawaban berdasarkan Peraturan Menteri Pendayagunaan Aparatur Negara dan Reformasi Birokrasi Nomor 53 Tahun 2014. Jenis penelitian yang digunakan kualitatif deskriptif. Data diperoleh dengan cara wawancara dan dokumentasi. Hasil penelitian ini menunjukkan bahwa Laporan Akuntabilitas Kinerja Instansi Pemerintah (LAKIP) pada Dinas Kesehatan Daerah Provinsi Sulawesi Utara sepenuhnya telah sesuai dengan Peraturan Menteri Pendayagunaan Aparatur Negara dan Reformasi Birokrasi Noimor 53 Tahun 2014.
Analisis perlakuan akuntansi sewa berdasarkan PSAK No. 73 pada PT. PLN (Persero) Unit Induk Distribusi Suluttenggo Malango, Dea Ananda; Saerang, David P. E.; Lambey, Robert
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.216

Abstract

State-Owned Enterprises (BUMN) must follow changes in the applicable accounting standards policy. This includes the lease accounting policy in accordance with PSAK No. 73. These standards are designed to ensure consistency and transparency in financial reporting. The transition from PSAK No. 30 to PSAK No. 73 will have a significant impact on the accounting treatment of leases and the company's financial statements. This study will analyse the accounting treatment of leases and their impact on State Electricity Company (PT PLN Persero) Unit Induk Distribusi Suluttenggo. This study employs a qualitative research method with a descriptive analysis approach. The data was obtained through interviews with the relevant parties and a thorough examination of the company's financial statements. The results clearly show that the company's accounting treatment of leases is in line with PSAK No. 73. However, there are some areas where the presentation of leases could be improved. The transition has had a positive impact on the company's financial statements, with an increase in total assets and liabilities due to the recognition of lease assets and liabilities on the balance sheet and a decrease in total operating expenses.
Analysis of Management Performance using the RGEC Method Approach (Risk Profile, Good Corporate Governance, Earnings, and Capital) at PT Bank SulutGo in 2018-2023 Salim, George Bryan; Saerang, David P. E.; Tangkuman, Steven J.
Formosa Journal of Applied Sciences Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i1.13437

Abstract

Banking plays an important role in society, especially in building the economy. Bank Indonesia issued PBI No. 13/1/PBI/2011 concerning the assessment of the health level of commercial banks using the RGEC method (Risk Profile, Good Corporate Governance, Earning, Capital). This study aims to determine the management performance of Bank SulutGo by using the RGEC method. The research method used in this research is descriptive method with qualitative approach and the data used is secondary data from Bank SulutGo's published financial statements. The results showed that the management performance of NPL, LDR, and GCG ratios were in healthy and quite healthy criteria. The management performance of the ROA ratio shows excellent management performance, being on healthy criteria and the BOPO and CAR ratios are on healthy criteria.
Penerapan metode cost plus pricing dalam keputusan penentuan harga jual pada pabrik mie rumahan Aneke Emor Desa Tumaratas Memah, Natasya Grasilia; Saerang, David P. E.; Mintalangi, Syermi S. E.
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.290

Abstract

In the cutthroat world of competitive food manufacturing, SMEs like home-based noodle factories find it tough to set competitive and profitable selling prices, especially when raw material costs are volatile. This study adopts the cost plus pricing method to determine the selling price of noodles produced by the Aneke Emor home-based noodle factory.The research method utilized is qualitative, with data collected through interviews and a thorough analysis of the factory's production data. The Full Costing approach shows a cost of goods sold (COGS) of IDR10,426 per kilogram, compared to the factory's traditional calculation method of IDR10,037 per kilogram. Adding a 10% profit margin raises the selling price to Rp 11,469 per kilogram, significantly above the previous price of IDR11,000. It is clear that the Cost-Plus Pricing Method enhances profitability and business competitiveness. SMEs should apply this method to maximize profits and support the long-term sustainability of their business.
Analisis kinerja keuangan perusahaan dengan menggunakan metode Economic Value Added (EVA) pada perusahaan ritel yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020 - 2022 Lukas, Tania Christin; Saerang, David P. E.; Maradesa, Djeini
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.329

Abstract

This research aims to measure and calculate the company's financial performance using the EVA method and to assess the company's ability to generate economic value added for the company and investors. The research method used is descriptive quantitative research, utilizing quantitative data types and sources, specifically secondary data obtained from the official website of the Indonesia Stock Exchange (IDX). The analysis of the company's financial performance in this study uses the Economic Value Added (EVA) method, which measures or assesses the company's ability to generate economic value added. Based on the research results using the EVA method, PT. Sumber Alfaria Trijaya Tbk and PT. Matahari Putra Prima Tbk in 2020 generated positive EVA values (EVA > 0). Meanwhile, in 2021 and 2022, they produced negative EVA values (EVA < 0). PT. Hero Supermarket Tbk and PT. Supra Boga Lestari in 2020 and 2021 generated negative EVA values (EVA < 0). Whereas in 2022, it generated a positive EVA (EVA > 0). PT. Midi Utama Indonesia Tbk in the years 2020 – 2022 generated negative EVA values (EVA < 0). Based on the EVA analysis results, if EVA is positive (EVA > 0), it means the company can create economic value added, so the company's financial performance can be said to be running well. Whereas if EVA is negative (EVA < 0), it means the company is unable to generate economic value added, so the company's financial performance can be said to be not running well as expected by the company.
Analisis informasi akuntansi diferensial dalam pengambilan keputusan investasi pada perluasan jaringan pipa PDAM Kabupaten Minahasa Utara Mitzy, Mitzy; Saerang, David P. E.; 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.349

Abstract

The expansion of the pipe network is a significant investment decision for the North Minahasa District Water Company (PDAM) in its efforts to improve clean water services for the community. Differential accounting information refers to data that compares relevant costs and revenues between investment alternatives to facilitate better decision-making. This study aims to analyze how differential accounting information can be utilized to support investment decisions related to the expansion of the pipeline network at the PDAM. A qualitative research method with a descriptive approach was employed. The results indicate that differential accounting information assists management in identifying relevant costs and revenues, as well as evaluating the feasibility of the available investment options. Therefore, differential accounting information can serve as a valuable analytical tool to support investment decisions concerning pipeline network expansion at the PDAM.
Perlakuan akuntansi belanja barang dan jasa pada Pengadilan Negeri Tondano Rembet, Injilly Sefanya Karyn; Saerang, David P. E.; Wokas, Heince R. N.
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.304

Abstract

The accounting treatment refers to the rules and steps taken in the accounting process, including the recognition, measurement, and disclosure of financial information in financial statements, whether for companies or government entities. The success of budgeting is typically assessed through the preparation of a Budget Realization Report (LRA). This report provides an overview of the sources, allocation, and utilization of economic resources managed by the central or regional government, illustrating the comparison between the budget and its actual realization within a specific reporting period. This study aims to analyze whether the accounting treatment in the Tondano District Court’s Budget Realization Report aligns with the Government Accounting Standards (SAP) as stipulated in Government Regulation No. 71 of 2010. Using a descriptive qualitative method, the study finds that the accounting treatment of goods and services expenditures in the Tondano District Court complies with PSAP 02 and Government Regulation No. 71 of 2010 on Government Accounting Standards.
Co-Authors Alhabsyi, Muhamad N Anastasia Cherry Sulu, Anastasia Cherry Arie, Fitty V. Azis, Junianty B Abd Bala, Gladys Mita Marthina Benawan, Erick Try Putra Boyoh, Jonathan Karlo Darius, Anjelika J. C. Daud, Indah Deftrianto, Leonardus I Made Dhullo Afandi Farlane S. Rumokoy Ferdinand J. Tumewu Ferdinand Tumewu Ferdinant Nuru Firginia Christien Lomban, Firginia Christien Fitty Valdi Arie, Fitty Valdi Gerungai, Gabriela G. V. Gerungai, Natalia Y. T. Gerungai, Natalia Y. Telly Grace B. Nangoi Gunawan, Emilia M. Heince R. N. Wokas Hendrik Gamaliel Hutadjulu, Rebecca R. P Immanuel Pasaribu Inggriani Elim James D. D. Massie, James D. D. Jenny Morasa Jessy D. L. Warongan, Jessy D. L. Jessy D.L Warongan, Jessy D.L Josep Palulungan Kaunang, Miranda . Korua, Bryan Yoshua Kumontoy, Nadiya P. Kutika, Reika Fichristika Langi, Brenda Langi, Lisa Tivani Langkedeng, Don Juan Jacobs Liando, Shella Lidya A. Maramis, Lidya A. Linda Lambey, Linda Lukas, Tania Christin Maabuat, Justisia Sulastri Majampoh, Ester Lita Juniani Makadao, Indri Malango, Dea Ananda Mamengko, Rosita Julianda Mandey, Maurenthia J. Manginsela, Raynaldi Manosoh, Hendrik Ch. Manuputty, William J. Maradesa, Djeini Maria Tielung Massie, Novela Irene Karly Maweru, Aurellia M. G. Meigi Fransiska Willem Meily Y. B. Kalalo, Meily Y. B. Memah, Natasya Grasilia Menajang, Tirsa Alicia Merinda H. Ch. Pandowo Mitzy, Mitzy Mongilala, Dave Moonik, Hanri Hendi Novi S. Budiarso, Novi S. Novi Swandari Budiarso Pala’langan, Eunike Intan Pamasi, Mira Sakke PANGERAPAN , Sonny Patulak, Angelina R. Pesik, Jessica A. P. Polii, Imanuel R. A. Pricillia Makinggung Pungus, Jeaneta Sarah Pusung , Rudi J. Putra, Adjie M. Syah Putri, Trianita Rantung, Allbrian J. W. Rawis, Gracela Ray Risiano Imanuel Laotongan, Ray Risiano Imanuel Rembet, Injilly Sefanya Karyn Robert Lambey Rombebunga, Frenly Rudy J. Pusung Rudy Pusung Rukundin, Mega Sabijono, Harijanto . Sadjiman, Vidya Putri Saerang, Regina T. Sahea, Gabriela R. Salim, George Bryan Savsavubun, Regina V. Senduk, Claudia Yunike Senduk, Monica Sendy J. Mewengkang, Sendy J. Sherly Pinatik Siahu, Laurensia Pelesia Sonny Pangerapan, Sonny Stanley W. Alexander, Stanley W. Stanly W. Alexander Steven J. Tangkuman Supardi, Rendi Yehezkiel Syermi S.E. Mintalangi Takalamingan, Hibatullah Fauzan Tasik, Hizkia H.D Tendean, Anggreini Brenda Tewu, Vanessa Violisari Therok, Francisca A. Thomas, Mario Y. Tjodi, Andi Maujung Treesje Runtu Tulangow, Margaritha J. Tumbuan, Willem J. F. A Tumilaar, Priskila O. Tunari, Yudha J. Turang, Reynaldo Valentino Victorina Z. Tirayoh Walean, Enjelia E. Waney, Cindy Kareima Wangke, Shinta J. C. Warongan , Jessy D. L. Wati, Ricky Katuuk Wijaya, Melinda Miranda Winston Pontoh Wongkar, Esther V. Wongkar, Valenia F.