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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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Journal : ACCOUNTABILITY

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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
ACCOUNTABILITY REQUIREMENTS, AUDITING PERFORMANCE AND GENDER Wokas, Heince R. N.; Saerang, David P.E.; Tinangon, Jantje J; Saerang, Ivonne S
ACCOUNTABILITY Vol 9, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.29481.9.2.2020.46-59

Abstract

The purpose of this study is to identify the different types of accountability requirements and to determine whether the workload and pressure of accountability requirements affect the auditing performance of the internal auditors' Government Internal Supervisory Apparatus (or called APIP) the Regional Government Inspectorate in North Sulawesi, Indonesia both women and men, with Partial Least Squares (PLS) modeling as an analysis tool used in analyzing and interpreting the data. The results of the study using quantitative analysis showed that the auditing performance of the APIP in North Sulawesi was partly influenced by the negative perceptions of work context in the form of workload and work pressure. The auditing performance is not affected by the dimensions of accountability requirements, work pressure affects the auditing performance, and so does the gender that does not affect the auditing performance.
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