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All Journal JURNAL PEMBANGUNAN DAN KEUANGAN DAERAH JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY Journal of Business and Behavioural Entrepreneurship Jurnal Ipteks Akuntansi Bagi Masyarakat Asia Pacific Journal of Management and Education
David P.E. Saerang
Universitas Sam Ratulangi
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Other

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ANALISIS BIAYA DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN MEMBELI ATAU MEMPRODUKSI SENDIRI DAN ANALISIS BIAYA PELUANG PADA RM. PONDOK HIJAU Elvalina, .; Saerang, David P.E.; Tirayoh, Victorina Z.
ACCOUNTABILITY Vol 4, No 1 (2015): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.8412.4.1.2015.51-62

Abstract

Economic growth in the era of globalization requires the company to gain maximum profit. Running business requires information. A company should be able to compete with other companies. One of the decisions that must be taken in planning at every alternative is to buy or produce itself a component of raw materials. Differential costs are related to the opportunity costs, which is the differential costs incurred costs as a result of certain decisions while the opportunity costs is the cost incurred when choosing a decision. The purpose of this study to analyze the differential costs in taking the decision to buy or produce itself and to analyze the opportunity cost to decisions taken on RM. Pondok Hijau. The analytical method used is descriptive  quantitative. Result of differential costs analysis showed that the right decisions can be taken by the management company that manufactures its own because getting a higher differential gain, compared to buying from outside. And of the opportunity costs analysis produce itself rew materials are also more profitable, thus buying from outside becomes more expensive.
EVALUASI PENERAPAN AKUNTANSI PENERIMAAN DANA TRANSFER PADA BADAN PENGELOLA KEUANGAN DAN BARANG MILIK DAERAH PROVINSI SULAWESI UTARA Wantah, Indah Helda; Saerang, David P.E.; Mawikere, Lidia
ACCOUNTABILITY Vol 4, No 1 (2015): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.8418.4.1.2015.115-122

Abstract

Each SKPD who has the task of picking and receiving local revenue collection and acceptance shall perform under the terms set out in the legislation. The purpose of this study was to determine the application of accounting receipt of funds transfer in Financial Management Board and Regional Property North Sulawesi Province. Accounting receipt of funds transfer includes a series of activities of receiving, recording, distribution and accountability in the management of money that is the Regional Finance Management Unit (SKPKD) and / or Unit (SKPD). The method used is descriptive qualitative. Based on this study, the obtained results that the Financial Management Board and Regional Property North Sulawesi receive funds transfers from the center, are recorded in the form of journal and distribution in accordance with applicable regulations, and accountability made in the financial statements. However, the Financial Management Board and Regional Property North Sulawesi need to improve the understanding of the technical terms for each employee.
ANALISIS PENGGUNAAN INFORMASI AKUNTANSI DAN INFORMASI NON AKUNTANSI DALAM KEPUTUSAN PEMBERIAN FASILITAS KREDIT PADA PT. BANK MANDIRI (PERSERO) Tbk AREA MANADO Niode, Marshella Patricia; Saerang, David P.E.; Ilat, Ventje
ACCOUNTABILITY Vol 5, No 2 (2016): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.14440.5.2.2016.260-268

Abstract

One of the efforts that the bank made to anticipate and minimize the credit risk is already started since the applicant proposed the loan. This thing is done by analyze all sort of the information from the applicant. Loan giver must do a deep analyze to sorts of information due to the giving of the right decision of loan, and by that for, to analyze the loan proposal of the applicant, the bank needs the accounting information in the form of financial statement or in the other form along with non-accounting information from the applicant that’s both historical as well as contemporary, or future. The purpose of this study was to analyze the use of accounting information in the decision to grant credit facilities and to analyze the use of non-accounting information in the decision to grant credit facilities. The object of this research is PT. Bank Mandiri (Persero) Tbk Area Manado. The instrument in this research is questionares and interview. Analysis method that used is the deskriptive analysis. The result of the research is that the accounting information and non-accounting information is needed to determine the distribution of loan properly given to debitor in the concerned to reduced the non performing loan (NPL) in the PT. Bank Mandiri (Persero) Tbk. Keywords: Accounting Information, Non-Accounting Information, Decision of Loan Facilities.
PENGARUH PERENCANAAN, KAPASITAS SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP PENYERAPAN ANGGARAN BELANJA DAERAH PADA PEMERINTAH KABUPATEN KEPULAUAN TALAUD Alumbida, Deiby Isilda; Saerang, David P.E.; Ilat, Ventje
ACCOUNTABILITY Vol 5, No 2 (2016): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.14431.5.2.2016.141-151

Abstract

The absorption of the budget is a very important part in the Government's financial management both central government or local governments, it is  because the level of absorption of the budget can be used as an indicator of the extent of the commitment of the Government apparatus to manage the budget in accordance with the planning. Budgets which are absorbed based on planning will provide the maximum benefit to the good economy, is erabled encourage the improvement of welfare for the area which is one of the nation's national goal of Indonesia. This research was conducted in the Talaud Islands Regency with the purpose of analyzing the influence of planning, capacity of human resources and organizational commitment toward regional budget absorption rate either simultaneously or partial. This research uses 3 independent variables consist of Planning (X1), Human Resource Capacity (X2), Organizational Commitment (X3) the dependent variable is the Absorption Of The Budget (Y). Data analysis was endured by using multiple linear regression analysis. The results indicates that the planning, capacity of human resources and organizational commitment affect the absorption of the regional budget of Talaud Islands Regency Government. However, only partially significantly influence planning while the capacity of the human resources and the commitment do not significantly influence the absorption of budget. Multiple linear regression analysis results show the planning, human resource capacity and commitment of the organization have a positive effect to the absorption of the budget. While the results of the analysis show that the determination of the coefficient of 36.2% absorption rate is affected by the budget planning, capacity of human resources and organizational commitment onthe other hard 63.8% absorption rate is influenced by other variables which are not included in this research. Keywords : Teori Institusional, Teori Pengabdian, Social Learning Theory
ANALISIS IMPLEMENTASI PRINSIP BAGI HASIL, RISIKO DAN PENANGANAN PEMBIAYAAN BERMASALAH TERHADAP PEMBIAYAAN MUSYARAKAH DAN PEMBIAYAAN MUDHARABAH (STUDI KASUS:BANK SYARIAH MANDIRI KC MANADO) Soetopo, Kartika; Saerang, David P.E.; Mawikere, Lidia
ACCOUNTABILITY Vol 5, No 2 (2016): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.14436.5.2.2016.207-223

Abstract

The banking system in Indonesia is conducted by the dual banking system where the system is divided into conventional and Islamic. Presence of Islamic banks has provided  investment alternatives without worrying about the risk the development of remuneration with an uncertain interest method. But on this implementation, Islamic banking requires special treatment  different from conventional banks, especially in terms of handling the risks and challenges faced by Islamic banks. The problem is how to implement the profit sharing of principal and risks and how the handling Non Performing Finance of the implementation the profit sharing. To answer the problems of research using qualitative methods by analyzing primary and secondary data so as to produce the results of interviews. The result of this study show that in musyarakah principle not much different from the mudharabah, that both a system of partnership between the two sides or more to administer a particular business with profit sharing corresponding portion (ratio) were agreed at the beginning of the agreement. On this Implementation Mudharabah and Musyarakah have a some differences. While the risk in financing the Musyarakah and mudharabah, especially on this the financing application, high relatively, among other side streaming, negligence and misconduct willful, concealment of profits by customers when customers are not honest. The amount of financing risk is shown in the ratio of non-performing finance (NPF). The high of NPF indicates the large number of borrowers who can’t repay their finance in accordance with the initial agreement that has been agreed between the bank and the customer, so financing becomes problematic. Funding problems can be caused by the bank itself, the customers or external parties. Bank Syariah Mandiri (BSM) Branch Office Manado has been anticipating the event of a dispute banking, especially in the provision of financing problems. On this theory of completion financing problems, be done with several measures including the rescue action by intensive bill, rescheduling, re-requirements and realignment. Rescue actions made by bank on this condition that the customer is still considered to have good faith to settle the payment. Keywords: Islamic Banking, Profit Sharing, Risk, and Financing Problems
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN KONSERVATISME AKUNTANSI PADA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA, BURSA MALAYSIA DAN SINGAPORE STOCK EXCHANGE TAHUN 2010-2014 Mamesah, Melisa; Saerang, David P.E.; Lambey, Linda
ACCOUNTABILITY Vol 5, No 2 (2016): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.14438.5.2.2016.237-248

Abstract

Conservatism is the precautionary principle in uncertainty. There are many cases of accounting frauds occurred due to lack of conservatism implementation resulting financial statements are overstated. This study aims to analyze the affect of firm size, leverage, institutional ownership and audit committee to the implementation of conservatism in the insurance companies listed on Bursa Efek Indonesia, Bursa Malaysia and Singapore Stock Exchange. In this study, conservatism measured by market to book ratio. Used as sample of 11 companies. The analytical method used in this research is multiple regression. The results of this study are firm size and audit committee positively affect the implementation of conservatism. On the other hand, leverage and institutional ownership negatively affect the implementation of conservatism. Keywords: conservatism, firm size, leverage, institutional ownership, audit committee
IPTEKS PROSES PENYUSUNAN ANGGARAN SEKTOR PUBLIK PADA BADAN PERENCANAAN PEMBANGUNAN, PENELITIAN DAN PENGEMBANGAN DAERAH (BAPELITBANGDA) KOTA MANADO Mentang, Fanda J.; Makaminang, Nitha E.; Saerang, David P.E.
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.02.2018.21781

Abstract

The Development Planning Agency, Regional Research and Development of the City of Manado is a body that assists the Mayor in supporting government affairs in the fields of planning, research and development. In each program and activity requires funds, to see good financial use, a good budgeting process is needed that is in accordance with the guidelines in legislation which can reduce the risk of ineffective use of the budget. The purpose of the study was the Bapelitbangda of Manado city to provide information on how the government adhered to every regulation and policy regarding budgeting to create an accountability public sector organization. In accordance with Minister of Home Affairs Regulation No. 33 of 2017 concerning budgeting guidelines where Bapelitbangda is quite effective in implementing every rule and policy of regional government in terms of budgeting.Keywords: public sector budgeting process, Bapelitbangda Manado City
PENGARUH KINERJA KEUANGAN DAERAH TERHADAP PERTUMBUHAN EKONOMI SERTA DAMPAKNYA TERHADAP KEMISKINAN DI KOTA BITUNG Kumpangpune, Noni; Saerang, David P.E.; Engka, Daisy S.M.
JURNAL PEMBANGUNAN EKONOMI DAN KEUANGAN DAERAH Vol 20, No 2 (2019): JURNAL PEMBANGUNAN EKONOMI DAN KEUANGAN DAERAH
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jpekd.24818.20.2.2019

Abstract

ABSTRAK Penilaian kinerja pengelolaan keuangan dilakukan terhadap Anggaran Pendapatan dan Belanja Daerah (APBD). Anggaran sebagai instrumen kebijakan pemerintah harus dapat menunjukkan kinerja yang baik. Tujuannya untuk penilaian secara internal maupun dalam mendorong pertumbuhan ekonomi sehingga diharapkan bisa menimbulkan efek domino yang positif yaitu mengurangi pengangguran dan menurunkan tingkat kemiskinan. Kinerja yang terkait dengan anggaran merupakan kinerja keuangan berupa perbandingan antara komponen – komponen yang terdapat pada anggaran. Tujuan penelitian ini adalah ingin menganalisis rasio kinerja keuangan berupa rasio kemandirian, rasio efektifitas dan rasio efisiensi terhadap kemiskinan melalui pertumbuhan ekonomi. Analisis yang digunakan ialah analisis jalur (Path Analysis). Hasil penelitian menunjukan  bahwa rasio kemandirian dan rasio efektivitas berpengaruh negatif dan tidak signifikan terhadap pertumbuhan ekonomi sedangkan rasio efisiensi berpengaruh positif dan signifikan terhadap pertumbuhan ekonomi. Rasio kemandirian dan rasio efektivitas berpengaruh negatif dan signifikan terhadap kemiskinan sedangkan, rasio efisiensi berpengaruh positif dan tidak signifikan terhadap kemiskinan. Pertumbuhan ekonomi berpengaruh negatif dan tidak signifikan terhadap kemiskinan.Kata Kunci   : Rasio Kemandirian, Rasio Efektivitas, Rasio Efisiensi, Pertumbuhan Ekonomi dan Kemisikinan   ABSTRACT The financial management performance assessment is carried out on the Regional Budget (APBD). The budget as an instrument of government policy must be able to show good performance. The aim is to assess internally and to encourage economic growth so that it is expected to have a positive domino effect, namely reducing unemployment and reducing poverty. Performance related to the budget is a financial performance in the form of a comparison between the components contained in the budget. The purpose of this study is to analyze the ratio of financial performance in the form of independence ratio, effectiveness ratio and efficiency ratio to poverty through economic growth. The analysis used is path analysis. The results showed that the independence ratio and effectiveness ratio had a negative and not significant effect on economic growth while the efficiency ratio had a positive and significant effect on economic growth. The independence ratio and effectiveness ratio have a negative and significant effect on poverty whereas, the efficiency ratio has a positive and not significant effect on poverty. Economic growth has a negative and not significant effect on poverty. Keywords: Independence Ratio, Effectiveness Ratio, Efficiency Ratio, Economic Growth and Poverty
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA INSPEKTORAT KOTA TOMOHON Ilat, Cicilia; Saerang, David P.E.
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 6, No 2 (2015): Goodwill Vol. 6 No. 2 Desember 2015
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v6i2.10501

Abstract

The results based on a count coefficient for the linear regression equation by 0.639. This suggests that in this equation the model of 0.639 explained by the influence of the independent variables (the competence, independence and experience) on the dependent variable (performance inspectorate), while the remaining 36.1% is explained by other factors that are not included in this model , After testing the hypothesis with the t-test, it was concluded that the independence (X2) and experience (X3) significantly affect the performance of the inspectorate, while competence does not significantly affect the performance of the inspectorate. Furthermore, the F-test, showed that competence (X1), independence (X2) and experience (X3) jointly affect the performance of the inspectorate. The degree of influence of each variable appears in the regression coefficient that is competence (X1) of 0.059; independence (X2), amounting to 0.748 and the regression coefficient of variable experience (X3) of 1.087.Implikasi findings of this study is to boost the performance of inspectorates to create good financial management with efforts to increase the independence, experience for inspectorates and with due regard to the competence of the inspectorate as a qualification for functional inspectorate. Increased capacity, all three factors the results of this study need to be done jointly for mutually complementary.
PELAKSANAAN FUNGSI APARAT PENGAWAS INTERN PEMERINTAH (APIP) UNTUK MENUNJANG TINGKAT KEWAJARAN LAPORAN KEUANGAN PEMERINTAH KOTA MANADO Siwy, Merry Inggrid; Saerang, David P.E.; Karamoy, Herman
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 7, No 2 (2016): Goodwill Vol. 7 No. 2 Desember 2016
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v7i2.13549

Abstract

Internal Audit is the whole process of audit activities, the Review, evaluation, monitoring and supervisory activities other against the implementation of tasks and functions of the organization in order to provide reasonable assurance that the activities have been carried out in accordance with the benchmarks that have been set effectively and efficiently for the benefit of the leadership to Realize good governance.Accountability and transparency in the new government could be achieved if all levels of leadership controlling activities on the overall activities in their respective agencies . Internal control system ( SPI ) is a process that is integral to the actions and activities carried out continuously by the management and all employees to provide reasonable assurance on the achievement of organizational goals through effective and efficient , the reliability of financial reporting , the safeguarding of state assets, and compliance with legislation. To strengthen and support the effectiveness of internal control over the SPI made ​​implementation of tasks and functions of government agencies including state audits carried out by the internal control official Government ( APIP ) .The auditor's responsibility to detect fraud or irregularity embodied in the planning and execution to obtain reasonable assurance about whether the financial statements have been prepared in accordance with established standards.The purpose of this study was to analyze the functions of Government Internal Supervisory Apparatus (APIP) / Internal Auditor in supporting reasonable levels of Local Government Finance Report Manado City. Respondents were selected are few skilled examiner at the office of the Inspectorate of Manado. Approach Using Qualitative methods Ethnography.APIP functions that work well to prevent fraud , to produce valuable output to be input to the external auditor , the executive and the legislature to improve financial management and accountability in the area of ​​the future . Eksternal Auditor may use the results from the monitoring APIP mainly reviews the financial statements of the government , supporting the management of local government in implementing the recommendations and improvements  Internal control system . APIP professional and independent encourage increased transparency and accountability in financial management to improve the fairness of the financial statements . Keywords: Government Internal Supervisory Apparatus, fraud detection, the fairness of the financial statements
Co-Authors Agus S. Soegoto Agus S. Soegoto Alumbida, Deiby Isilda Amisi, Anita Selyn Arie, Fitty V. Barbara Angelina Sondakh Boka, Ryalest M. B. Buntuan, Dhifa N. Cicilia Ilat, Cicilia Daisy S.M. Engka, Daisy S.M. Daniel P. Silaban Dhullo Afandi Dhullo Affandi Elvalina, . Farlane S. Rumokoy Ferdinand J. Tumewu Greaty Prilen Humiang, Greaty Prilen Gunawan, Emilia M. Hamidah, Hamidah Heince R. N. Wokas Heince R.N. Wokas, Heince R.N. Hendrik Gamaliel Herman Karamoy Immanuel Maradopan Silalahi Indah Helda Wantah, Indah Helda Ivonne S Saerang Kamba, Mochammad Eko S. Kumpangpune, Noni Lengkong, Justonly Lidia Mawikere Linda Lambey, Linda Makaminang, Nitha E. Maria Tielung Mawuntu, Kezia Melisa Mamesah Mentang, Fanda J. Merry Inggrid Siwy, Merry Inggrid Mewengkang, Osfred Yuda Mewoh, Ignatiar Keyko Diana Monika Pangkey Niode, Marshella Patricia Noertamin, Excellent Olivia Y.M. Sardjono Peggy Adeline Mekel Pieters, Virginia P. Praseno Hadi Reynaldo Lomboan Riri I.C Lumikis, Riri I.C Rizan Machmud Rompas, Fransisca Rotinsulu, Paula C. A. Rudy J. Pusung Rudy S. Wenas Rudy S. Wenas Sarapi, Lidya Angrini Sifrid S. Pangemanan Soetopo, Kartika Stanly Alexander Steven Tangkuman Tambajong, Christy Emmanuela Tampemawa, Patrycia Tandaju, Frederik J. Tangkuman, Ridsa Septiyan Tinangon, Jantje J Tumangkeng, Jackly Jackson Ventje Ilat Victorina Z. Tirayoh Wensy Rantung Wulan Christiana Mandagi