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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 Infestasi JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat Indonesia Accounting Journal East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Applied Sciences (FJAS) Journal of Accounting and Finance Management (JAFM) Journal of Governance, Taxation, and Auditing The Contrarian: Finance, Accounting, and Business Research Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis
Jullie J Sondakh
Fakultas Ekonomi Dan Bisnis , Universitas Sam Ratulangi Manado
Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Social Sciences

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ANALISIS PENGELOLAAN ASET TETAP PADA KANWIL BADAN PERTANAHAN NASIONAL PROVINSI SULAWESI UTARA Tompodung, Graciela; Sondakh, Jullie J.; Kalalo, Meily
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 3 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.3.36333.2021

Abstract

Fixed assets are one of the important elements for carrying out the operational activities of an organization or government. Therefore, fixed assets must be managed properly. Reliability of fixed asset management, especially management in order to the recognition, measurement and disclosure of fixed assets will also have an effect on the quality of the resulting financial statements. The aim of this research was to determine the suitability of fixed asset management at the Regional Office of the National Land Agency of North Sulawesi Province with the Statement of Government Accounting Standards 07. The results obtained were that the Regional Office of the National Land Agency of North Sulawesi Province had implemented fixed asset management activities in accordance with the Standard Statement Government Accounting 07. However, there is still a lack of information regarding depreciation of fixed assets that has not been disclosed in the financial statements. The Regional Office of the National Land Agency of North Sulawesi Province was expected to improve disclosures about these fixed assets.
EFEKTIVITAS DAN KONTRIBUSI PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN DI KOTA TIDORE KEPULAUAN Daud, Rahmatia M; Sondakh, Jullie J.; Pangerapan, Sonny
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.2.36238.2021

Abstract

Local revenue (PAD) is an important indicator that is considered as the level of independence of local governments in managing their regional finances. In order to increase the local revenue, the local government must be biased in obtaining sources that can generate income in its area which is potential for taxes and levies. The purpose of this study, to determine the effectiveness and contribution to the Original Revenue in Manado City. The analytical method used is descriptive qualitative, namely analyzing the level of effectiveness and contribution of the hotel tax realization data in the Manado City. The results showed that the effectiveness of Hotel Tax in 2013 until 2017 increased. The highest effectiveness is in 2017 with a percentage of 127.51% and is included in very effective criteria, and the Hotel Tax Contribution from 2013 to 2017 goes into very few criteria. Unfortunately on 2019 it decreased to 94,81%. And that included in the lowest criterion number is in 2015 with a percentage of 6.28%. It because there is still a lack of awareness of taxpayers in paying taxes. We can see the ascent took place in the years 2018-2019 where the hotel tax contributed quite well with a percentage of 10.39% (2018) and 10.29% in 2019. Therefore, there is a need for socialization or seminar for taxpayers. If it is still infringing, it should be penalized for taxpayers who are late paying taxes.
PENERAPAN BALANCED SCORECARD SEBAGAI ALAT PENGUKURAN KINERJA PADA PT. HASJRAT ABADI CABANG DIPONEGORO PALU Evan, Ariel; Sondakh, Jullie J.; Pusung, Rudy J.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 3 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.3.36376.2021

Abstract

PT. Hasjrat Abadi Diponegoro Palu Branch, has business activities that focus on selling Toyota four-wheeled vehicles and spare parts related to Toyota. This study aims to determine the performance of PT. Hasjrat Abadi Diponegoro Palu Branch by looking at every perspective on the Balanced Scorecard, such as financial perspective, customer perspective, internal business process perspective and learning and growth perspective. The data analysis method used is descriptive qualitative method. The results showed that the financial perspective has increased year by year. The customer perspective shows the company is able to acquire and retain customers, and handle incoming complaints. From the perspective of internal business processes, the company has already performed after-sales services to meet customer needs. From the perspective of learning and growth, the company has not been able to retain its employees, lack of employee training but employee performance is good because there is an increase in employee productivity each year.
PENGARUH EXCHANGE RATE, TUNNELING INCENTIVE DAN TAX PLANNING TERHADAP KEPUTUSAN TRANSFER PRICING (STUDI DI BEBERAPA SEKTOR PADA BURSA EFEK INDONESIA 2017-2019) Widiana, I Gusti A.E; Sondakh, Jullie j.; Wangkar, Anneke
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.2.36329.2021

Abstract

Globalization makes national barriers no longer visible. Many companies are moving their companies to Indonesia as a result of globalization. When a company establishes a company in Indonesia, the company must pay taxes. Taxes are a burden for companies, so companies tend to avoid taxes through transfer pricing. Many factors influence transfer pricing decisions. These factors are exchange rate, tunneling incentive, and tax planning. This study aims to determine the effect of exchange rate, tunneling incentive, and tax planning on transfer pricing decisions. The analytical method used in this research is a quantitative analysis technique method with multiple regression analysis which aims to see the effect of the independent variable on the dependent variable and the type of research used is descriptive quantitative. The results of the study show that the exchange rate has no effect on transfer pricing decisions, tunneling incentive and tax planning have effect on transfer pricing decisions.
Faktor-Faktor Penyebab Terjadinya Temuan Berulang Atas Pemeriksaan Oleh Inspektorat Kota Gorontalo Nunu, Indrawati; Sondakh, Jullie; Pontoh, Winston
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 8, No 1 (2017): Goodwill Vol. 8 No. 1 Juni 2017
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v8i1.15307

Abstract

Abstract. This study aims to determine the factors that cause the occurrence of recurring findings on the Inspectorate check and to analyze the coaching role of the Inspectorate in order to minimize the recurring findings. The recurring findings are the findings with same problems, which are repetitive from year to year although the previous findings have been resolved. The recurring findings are not only in the form of the loss of the local government, but also in terms of the administrative arrangement including the aspects of financial management, personnel management, the implementation of the basic tasks and functions, and the management of local government asset. The priciple theory used for this study includes the agency theory, positive accounting theory, compliance theory, attribution theory, and the theory of organizational commitment. This research employs a qualitative method and an exploratory approach. This approach elaborates more about the research topic based on the information collected from the interviews with the participants. These data were triangulated with other data obtained from observation and document analysis and then, they were   analyzed interactively by reducing, presenting in the form of texts and tables, and making a conclusion. The result shows that the factors that cause recurring findings on the examination of the Inspectorate from the auditors’ side are: 1) lack of coordination and communication in the audits; 2) lack of auditor competence in developing the findings. On the contrary, from the side of the auditee, the factors are: 1) the lack of coordination and communication in the audits; 2) lack of integrity and ethical values; 3) weak internal control systems; 4) lack of management commitment; 5) mutation of the financial managers; and 6) regulatory changes. Inspectorate has made various efforts to minimize their recurring findings in the form of guidance to the Local Government Unit, but in fact it can be said not effective. Suggestion that can be given to the auditor/head of the Inspectorate is to improve the communication and coordination with the object of examination and other related SKPD as well as to enhance the competence, especially in developing the audit findings. In addition, the leaders of SKPD (auditee) should be more active in making further coordination with the inspectorate, controlling the application of SPIP and creating the Standard Operating Procedure (SOP) for each activity. Keywords: Recurring findings, Guidance, Inspectorate. Abstrak. Penelitian ini bertujuan untuk mengetahui faktor-faktor penyebab terjadinya temuan berulang atas pemeriksaan Inspektorat serta menganalisis peran pembinaan Inspektorat dalam upaya meminimalisir adanya temuan berulang. Temuan berulang adalah temuan dengan permasalahan yang sama, yang selalu berulang dari tahun ke tahun walaupun temuan sebelumnya telah ditindaklanjuti. Temuan berulang yang dimaksud tidak hanya dalam bentuk kerugian daerah namun juga dari sisi penataan administrasi baik dari aspek pengelolaan keuangan, pengelolaan aparatur, pelaksanaan tugas pokok dan fungsi, dan pengelolaan aset daerah. Teori dasar yang digunakan dalam penelitian ini meliputi teori keagenan, teori akuntansi positif, teori kepatuhan, teori atribusi, dan teori komitmen organisasi. Penelitian ini merupakan jenis penelitian metode kualitatif dengan pendekatan eksploratori. Pendekatan ini bertujuan untuk mencari tahu lebih dalam mengenai topik penelitian berdasarkan informasi yang dikumpulkan dari narasumber melalui wawancara. Data ini ditriangulasikan dengan data lain yang diperoleh dari observasi dan studi dokumentasi, kemudian dianalisis secara interaktif dengan mereduksi, menyajikan dalam bentuk teks dan tabel, dan membuat suatu kesimpulan. Hasil penelitian ini menunjukkan bahwa faktor-faktor yang menyebabkan terjadinya temuan berulang atas pemeriksaan Inspektorat dari sisi auditor adalah: 1) kurangnya koordinasi dan komunikasi audit; 2) kurangnya kompetensi auditor dalam pengembangan temuan. Sedangkan dari sisi auditi adalah: 1) kurangnya koordinasi dan komunikasi audit; 2) kurangnya integritas dan nilai etika; 3) lemahnya sistem pengendalian intern; 4) tidak adanya komitmen pimpinan; 5) adanya mutasi pengelola keuangan; dan 6) perubahan regulasi. Inspektorat telah melakukan berbagai upaya dalam meminimalisir adanya temuan berulang dalam bentuk pembinaan kepada Satuan Kerja Pemerintah Daerah (SKPD), namun pada kenyataannya dapat dikatakan belum efektif. Saran yang dapat diberikan bagi auditor/pimpinan Inspektorat adalah memperbaiki komunikasi dan koordinasi dengan objek pemeriksaan dan SKPD terkait lainnya serta lebih meningkatkan kompetensinya terutama dalam hal pengembangan temuan audit. Sedangkan untuk pimpinan SKPD (auditi) diantaranya lebih aktif dalam melakukan koordinasi lebih lanjut dengan Inspektorat, melakukan pengendalian dalam bentuk penerapan SPIP dan membuat Standar Operasional Prosedur (SOP) untuk setiap kegiatan. Kata Kunci : Temuan berulang, Pembinaan, Inspektorat.
Pengaruh Sistem Akuntansi Pemerintahan, Budaya Organisasi, Kinerja Aparatur Pemerintah Daerah, Peran APIP, Dan Sistem Pengendalian Intern Pemerintah Terhadap Penerapan Good Governance (Studi Empiris Di Kabupaten Kepulauan Talaud) Mailoor, Jefri Herbert; Sondakh, Jullie J; Gamaliel, Hendrik
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 8, No 2 (2017): Goodwill Vol. 8 No. 2 Juli-Desember 2017
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v8i2.17175

Abstract

Abstract. This study aims to test empirically the effects of government accounting system, organizational culture, performance of regional government officials, the role of government internal auditor, and government internal control system towards the implementation of good governance in Talaud Islands District. This research was conducted at Talaud Islands Regency officials by using purposive sampling method. Data were collected by distributing questionnaires to 145 respondents at 28 SKPD. Data was analysed by using multiple linear regression with SPSS version 23 software. T-test was conducted to test the hypothesis partially. Results of this study show that: (1) The government’s accounting system has a positive and significant influence on the implementation of good governance, with t-value of 4.342 and significance value of 0.000; (2) The organizational culture has a negative and insignificant influence on the implementation of good governance, with t-value of -1.019 and significance value of 0.310; (3) The performance of regional government officials has a positive and significant influence on the implementation of good governance, with t-value of 2.458 and significance value of 0.015; (4) The role of APIP has a positive and significant influence on the application of good governance, with t-value of 6.647 and significance value of 0.000; (5) The government’s internal control system has a positive and significant influence on the implementation of good governance, with t-value of 2.128 and significance value of 0.035.  The amount of variation of the variables of good governance implementation which can be explained by variables in this research is 84.8%, while the remaining 15.2% is the contribution of other variables that are excluded in this research model. Keywords: Government Accounting System, Organizational Culture, Performance of Government Officials, The Role of Government Internal Auditor, Government Internal Control System, Good Governance.Abstrak. Penelitian ini bertujuan untuk menguji secara empiris pengaruh sistem akuntansi pemerintahan, budaya organisasi, kinerja aparatur pemerintah daerah, peran aparat pengawasan intern pemerintah, dan sistem pengendalian intern pemerintah terhadap penerapan good governance di Kabupaten Kepulauan Talaud. Penelitian ini dilakukan pada aparatur Kabupaten Kepulauan Talaud dengan menggunakan metode purposive sampling. Pengumpulan data dilakukan dengan menyebarkan angket kuesioner pada 145 responden di 28 SKPD. Metode analisis data menggunakan regresi linear berganda dengan bantuan SPSS versi 23. Untuk menguji hipotesis secara parsial digunakan Uji-t. Hasil penelitian menunjukkan bahwa: (1) Sistem akuntansi pemerintahan berpengaruh positif dan signifikan terhadap penerapan good governance, dimana nilai t= 4,342 dan nilai signifikan 0,000; (2) Budaya organisasi berpengaruh negatif dan tidak signifikan terhadap penerapan good governance, dimana nilai t= -1,019 dan nilai signifikan 0,310; (3) Kinerja aparatur pemerintah daerah berpengaruh positif dan signifikan terhadap penerapan good governance, dimana nilai t= 2,458 dan nilai signifikan 0,015; (4) Peran APIP berpengaruh positif dan signifikan terhadap penerapan good governance, dimana nilai t= 6,647 dan nilai signifikan 0,000; (5) Sistem pengendalian intern pemerintah berpengaruh positif dan signifikan terhadap penerapan good governance, dimana nilai t= 2,128 dan nilai signifikan 0,035. Besarnya variasi dari variabel penerapan good governance yang dapat dijelaskan oleh variabel-variebel penelitian ini adalah sebesar 84,8 %, sedangkan sisanya sebesar 15,2 % dijelaskan atau merupakan kontribusi variabel lain tetapi tidak terdapat dalam model penelitian ini. Kata Kunci:   Sistem Akuntansi Pemerintahan, Budaya Organisasi, Kinerja Aparatur Pemerintah, Peran Aparat Pengawasan Intern Pemerintah, Sistem Pengendalian Intern Pemerintah, Good Governance.
PENGARUH PROFITABILITAS, LEVERAGE, GROWTH, SIZE TERHADAP HARGA SAHAM DENGAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Lomboan, Ardi Manuel; Sondakh, Jullie J.; Pontoh, Winston
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 7, No 1 (2016): Goodwill Vol. 7 No. 1 Juni 2016
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v7i1.12738

Abstract

The more rapidly business development currently rises tight competition among corporate companies, either national or international. Company does not longer become entity that only focuses to itself thus separate from sosial environment, but become the part of the environment so there is an interaction that arises, caused by the positive response from surrounded environment to its existence. This research purpose is to find out the influence of Profitability, leverage, growth, and size to stock price with company social responsibility disclosure as intervening variable at listed companies in BEI at periode of 2010 - 2012. Its population is companies that are listed in BEI at 2010 – 2012 periode, as much as 525 companies. By using judgement sampling method, it is obtained 55 companies as sample. The used analysis method is path analysis, while research data processing uses computer program IBM SPSS Statistic 22. From testing calculation, it is found that the testing of profitability, leverage, growth, size and company social responsibility disclosure simultaneously have significant influence to stock price of listed companies in BEI. Partially, Profitability does not significantly influence company social responsibility disclosure; Leverage significantly influences to company social responsibility disclosure; Growth does not significantly influence company social responsibility disclosure; Size significantly influence company social responsibility disclosure; Profitabiliy significantly influence stock price; Leverage significantly influence stock price; Growth does not significantly influence stock price; Size significantly influences stock price; company social responsibility disclosure does not significantly influence stock price. Profitability does not significantly influence stock price through company social responsibility disclosure; Leverage significantly influences stock price through company social responsibility disclosure; Growth significantly influence stock price through company social responsibility disclosure; Size does not significantly influence stock price through company social responsibility disclosure Keywords: Profitability, Leverage, Growth, Size, Company Social Responsibility Disclosure, and Stock Price.
DAMPAK KEBIJAKAN AKUNTANSI PEMERINTAH DAERAH ATAS PENERAPAN PERATURAN PEMERINTAH NOMOR 71 TAHUN 2010 DALAM RANGKA PEMBERIAN OPINI ATAS LAPORAN KEUANGAN (Studi Kasus pada Dinas Pendapatan Pengelolaan Keuangan dan Aset Daerah Kabupaten Bolaang Mongondow) Akuba, Miftahul Jannah; Sondakh, Jullie J.; Tinangon, Jantje J.
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.v7i2.13557

Abstract

The Implementation Government Regulation number 71 year 0f 2010 about Accrual Based Accounting Standard and The Indonesian Ministry Internal Affairs number 64 year of 2013 about Accounting Policies obligation impact for Local Government to spell the Financial Statements Accounts completely cosinst of presentation, disclosures, measurement, recognition, also used methods in Financial Statements. The Indonesian Ministry Internal Affairs number 64 year of 2013 rules the accounting entity is SKPD must be reported the Financial Statement based accrual to reported entity (DPPKAD) and than report to the BPK. This study aims to determine the extent to which the Accrual Accounting Policies implementation and also to reveal the Problems which in DPPKAD Bolaang Mongondow Regency. Bolaang Mongondow Regency through DPPKAD has outlined its accounting policies in accordance with the legislation in force through legislation regent Bolaang Mongondow number 12 year of 2014 on accounting policies. Data obtained from the DPPKAD show of 52 SKPD in Bolaang Mongondow Regency, only 6 SKPD reported financial statement to DPPKAD as the reporting entity. The results indicate that the human resources, personal transfers, SPIP weakness, understanding the rules, lack of coordination and leadership are the most decisive factors in the implementation of accounting policies in DPPKAD Bolaang Mongondow District. Then, it unveil a major constraint PPKAD Bolaang Mongondow District offices in describing the accrual-based accounting policies as a key condition of local government financial reporting to the audit board. Keywords        : Human resources limitations, high number of personal transfers, SPIP weakness, understanding the rules, lack of coordination and leadership
PENGARUH LOCUS OF CONTROL, SELF ESTEEM, EQUITY SENSITIVITY AUDITOR INTERNAL TERHADAP KUALITAS AUDIT DENGAN GENDER SEBAGAI VARIABEL MEDIASI Poluan, Margie Christanty; Sondakh, Jullie J.; Karamoy, Herman
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 7, No 1 (2016): Goodwill Vol. 7 No. 1 Juni 2016
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v7i1.12739

Abstract

The objective of this research is to find out the influence of locus of control, self esteem, and equity sensitivity of the internal auditor on auditing quality with gender as mediating variable at Inspectorate Division of North Sulawesi Province. The respondents are all the 64 internal auditors of North Sulawesi Province. Inferential statistic has been applied to test the hypothesis specifically the Structural Equation Model with Partial Least Square Analysis (SEM-PLS), while for testing mediating; Variance Accounted for (VAF) has been applied. The results show that Locus of Control, Self Esteem and Self Esteem are all influencing factors on auditing quality, but not gender. Thus, gender cannot mediate the three factors for auditing quality. It is recommended that government auditors to maintain their Locus of Control and emotional quotient to avoid deviation from their rules of conduct for qualified auditing. It also helps increase public trust on the internal auditor of the government as transparent and accountable. They also need to keep their self esteem and equity sensitivity high, maintain gender equality as part of the commitment and solidity in conducting their tasks as auditors. Keywords: locus of control, self esteem, equity sensitivity, auditing quality, gender.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENYERAPAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) PEMERINTAH KABUPATEN KEPULAUAN TALAUD Gagola, Ledy; Sondakh, Jullie; Warongan, Jessy
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 8, No 1 (2017): Goodwill Vol. 8 No. 1 Juni 2017
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v8i1.15330

Abstract

Abstract. Budget is a statement regarding the estimation of the performance to be achieved during a certain period of time stated in the financial measures and expressed how much it costs to the plans made (expenses / expenditures) as well as how much and how to get money to fund the plan. Budget (APBD) is the annual local government financial policy which is based on statutory provisions in force, a number of considerations for the formulation, monitoring, control and evaluation is done. Absorption of budget revenues and expenditures significantly influence the increasing of regional economic growth. The average absorption of budget revenues and expenditures Government Talaud Islands in the year 2012-2015 was 94.03%. This study is aimed to analyze the factors that influence the absorption of budget revenues and expenditures (budget) on the Talaud Islands Government. The data used in this research were primary data. Data were collected by using questionnaires. This is a quantitative research with multiple linear regression analysis. There are five independent variables and one dependent variable. Those five independent variables are planning budget (X1), the implementation of the budget (X2), the procurement of goods and services (X3), management commitment (X4), and bureaucracy (X5). The dependent variable is the budget absorption (Y). The results show that either simultaneously or partially, budget planning, budget execution, procurement of goods and services, management commitment and bureaucratic environment positively and significantly influence the absorption of budget revenues and expenditures (budget) in the Talaud Islands Government. The magnitude of the effect of these five variables against excess absorption can be described by the coefficient of determination at 73.3% and the remaining of 26.7% is influenced by other factors excluded within this research. Keywords: Budget Planning, Budget Implementation, Procurement of Goods and Services, Commitment of Management, and Environment of Bureaucracy Abstrak. Anggaran merupakan pernyataan mengenai estimasi kinerja yang hendak dicapai selama periode waktu tertentu yang dinyatakan dalam ukuran finansial dan menyatakan berapa biaya atas rencana-rencana yang dibuat (pengeluaran/belanja) serta berapa banyak dan bagaimana caranya memperoleh uang untuk mendanai rencana tersebut. Anggaran Pendapatan dan Belanja Daerah (APBD) adalah kebijakan keuangan tahunan pemerintah daerah yang disusun berdasarkan ketentuan perundang-undangan yang berlaku, dengan berbagai pertimbangan agar penyusunan, pemantauan, pengendalian dan evaluasi mudah dilakukan. Penyerapan anggaran pendapatan dan belanja daerah memiliki pengaruh yang cukup signifikan dalam mendorong pertumbuhan ekonomi daerah. Rata-rata penyerapan anggaran pendapatan dan belanja daerah Pemerintah Kabupaten Kepulauan Talaud pada tahun 2012-2015 sebesar 94,03 %. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi penyerapan anggaran pendapatan dan belanja daerah (APBD) pada Pemerintah Kabupaten Kepulauan Talaud. Sumber data yang digunakan dalam penelitian ini adalah data primer dan pengumpulan data dilakukan secara langsung dengan menggunakan kuesioner.  Metode penelitian yang digunakan adalah metode kuantitatif dengan analisis regresi linear berganda. Pada penelitian ini digunakan lima variabel independen dan satu variabel dependen, lima variabel independen tersebut adalah perencanaan anggaran (X1), pelaksanaan anggaran (X2), pengadaan barang jasa (X3), komitmen manajemen (X4), lingkungan birokrasi (X5), sedangkan satu variabel dependen adalah penyerapan anggaran (Y). Hasil penelitian menunjukkan bahwa baik secara simultan maupun parsial perencanaan anggaran, pelaksanaan anggaran, pengadaan barang jasa, komitmen manajemen dan lingkungan birokrasi berpengaruh positif dan signifikan terhadap penyerapan anggaran pendapatan dan belanja daerah (APBD) Pemerintah Kabupaten Kepulauan Talaud. Besarnya pengaruh kelima variabel tersebut terhadap penyerapan anggaran yang dapat dijelaskan oleh nilai koefisien determinasi adalah sebesar 73,3% sedangkan sisanya 26,7% dipengaruhi oleh faktor lain diluar penelitian. Kata Kunci: Perencanaan Anggaran, Pelaksanaan Anggaran, Pengadaan Barang Jasa, Komitmen Manajemen, Lingkungan Birokrasi
Co-Authors Abdul, Yusrin Ade Astalia Pratiwi Agus T. Poputra Ahmad, Surya H Aldy, Watupongoh Risky ALLAN, FRANSISCO Andea, Selint Gar Anneke Wangkar Anneke Wangkar Apriliani Kasandra Tumuli, Apriliani Kasandra Ardi Manuel Lomboan, Ardi Manuel Ardiansyah M. Kadadia, Ardiansyah M. Arunde, Intan Fransiska Arya Pratama Dera, Arya Pratama Astyta Permata Simbawa, Astyta Permata Aumaila, Vallen Bawon, Dwi Nugraha Pratiwi Bekaiang, Agustina Fice Beribe, Anna Ina Wae Bong, David Christian Boyoh, Jonathan Karlo Brenda Tirie, Brenda Candri J. Tambuwun, Candri J. Christian, Pongtuluran Andri Claudia W.M Korompis CORNELLIA, Tabitha Deisy Cristy Soputan Cynthia Amanda, Cynthia Dalonto, Miswati Datu, Christian V. Daud, Rahmatia M Dedi, Gerald W. J. Dedy Kurniawan Kiay Demak, Dedy Kurniawan Deisye Charoline Pulumbara Dhullo Afandi Djaafara, Baharudin Djauhar, Nurdiyanti Dodopo, Yoki Driyana Ibrahim, Driyana Effendhi, Ria A. Elisa Levina Rorong Evan, Ariel Fauziyyah, Wanda Fauziyyah, Wanda Firginia Byll Franciska, Regina Mariana Gagola, Ledy Gamaliel, Hendrik . Gerungai, Natalia Y. T. Gerungai, Natalia Y. T. Go, Edward Ricardo Grace B. Nangoi Hangga Wicaksono Murti Harijanto Sabijono Hebimisa, Marce Takasili Heince R. N. Wokas Heince R.N Wokas Heince R.N. Wokas, Heince R.N. Heince Wokas Hendrik Gamaliel Hendrik Gamaliel Hendrik Manossoh, Hendrik Herman Karamoy Hermanto, Marius . I Gede Suwetja Indra R. Balak, Indra R. Inggriani Elim Iroth, Natasia Jantje J. Tinangon Jantje Tinangon Jenny Morasa Jessy D. L. Warongan, Jessy D. L. Jessy D.L Warongan, Jessy D.L Jessy D.L. Warongan, Jessy D.L. Johannis, Lady M. Jounica Zsezsa Sabhatini Warouw, Jounica Zsezsa Sabhatini Julius Nazario Sigar Julius Tamawiwy, Julius JUMRI, PAULINA THERESIA RAHAYU KAHAR, Nadia Anggriani Kalalo, Meily Y. B Kapojos, Peter Marshall Karatahi, Adelheid KARWUR, JONES M. Karwur, Natanael Kneefel, Engelita O. Kodoati, Anjeline Kolang, Engelina Aprilia Fergenia Komalig, Jeniver A. M. Korompis, Claudia W. M. Korompis, Sheren Kotambunan, Belinda I. S. Laowo, Theresia Ekkleisia LASALEWO, Ummi Aiman Latjandu, Lady L. Lidia Mawikere Lintje Kalangi Liputo, Rahma Dewi Lohonauman, Hans Luke David Kembi Mailoor, Jefri Herbert Makalare, Zevania Meysha Malawere, Natalia Christina Mallu, Crista Malonda, Jacky Jonathan Mamahit, Fernando Andreas Mamuko, Eflin R. Manegeng, Peggy Natasia Mangayuk, Elma Natasha Mangirang, Regina M. Manik, Sutra Manimbaga, Federicky Manoppo, Mentari P. Manurung, Lucky Jansen Mapanawang, Maria Angelitha Maradesa, Djeini Mararu, Gandi Marchell Tandri, Marchell Marellu, Afke Margie Christanty Poluan, Margie Christanty Marietta Sylvie Bolang Maruru, Widya Mawikere, Lidia M Megi Afrilia, Megi Meiby Angelia Andaki, Meiby Angelia Meilisa, Tumilaar Alvionita Meilivia Suak Meily Kalalo Meily Y. B. Kalalo, Meily Y. B. Meisiang, Yuyun Meruntu, Lenfiane Kristefa Meryll Michelle Makatengkeng Metusala, Melissa J. Miftahul Jannah Akuba, Miftahul Jannah Mokoginta, Given Mokoginta, Mia Istiana Moniaga, Maura Agustin Angelica Moray, Thiara Gabriela Muchtar, Maria Gabrielle Mufarokhah, Arifatul Mumu, Ablessy Naibaho, Friska Nainu, Rismawaty Nathania Ch. E. Sasuwuk, Nathania Ch. E. Neghe, Iriany Nicky, Sengkey K. Nikita Angelita Maria Nangoy, Nikita Angelita Maria Nofry, Sampoel Johanes Nongkan, Berry C. Nova Handayani, Nova Novi Budiarso Novi S. Budiarso, Novi S. Novi Swandari Budiarso Nunu, Indrawati Nur Isnaeni Oroh, Nelvie E. Paat, Meidy I. Padang, Elyakim Tande Paneo, Fitrianty Pangerapan, Sonny . Pangkey, Milka Magrita Pare, Yormi Karto Pareda, Marlin Paulina Amanda Sadondang, Paulina Amanda Pawama, Shinta D. Pilat, Juddy Julian Pingkan Elni Wowor, Pingkan Elni Pioh, Felly T.C. Poluan, Dayna M. Poluan, Lungchin Pricilia Joice Pesak Pricilia Pricilia Pua, Brenda Yusensie Pu’o, Sofyarifani Putri, Eggi Widya Rahmad Mahmud, Rahmad Rahmatia Lestari Arly Raisa Stephanie Janis Ramadhan, Rabin Putra Rantung, Dramita Putri Ratu, Angeliq Thirzah Loraine Ratuela, Hillary S.P Rebecca Kapojos Renaldy Fernando Rolos, Renaldy Fernando Rifaldi Josua Muaja, Rifaldi Josua Robert Lambey Rondonuwu, Sientje Rudy J. Pusung Rudy Pusung Rundengan, Syaloom M. Rungkat, Via E. Runtuwene , Ellena Natasya Salindeho, Weldi Samosir, Mikhael Ramos Santoso, Fadhlurrahmah Saputra, Marddyanto Dwi Sembiring, Maya B. SENOBUA, Sriwahyuni Sherly Pinatik Silvana Pingkan Walalangi, Silvana Pingkan Sinaga, Indra Rolando Sinaga, Rani Cenni Sintje Rondonuwu, Sintje Sitaneley, Jeniffer Natashia Soda, Jeheskiel Solossa, Paulin P. Sonny Pangerapan, Sonny Stanley K Walandouw, Stanley K Stanley K. Walandouw Stanley Kho Walandouw Stanley Waladouw Stanly W. Alexander Stefanny Tabita Mutiara Sembung, Stefanny Tabita Mutiara Steven J. Tangkuman Steven Tangkuman Sumanti, Alva Oktavianus Sundah, Prisilia L. F. Syawie, Faresz Aldi Syermi S.E. Mintalangi Tangeren, Rachel Tangkau, Pricilia R. E. Taroreh, Merry Virginia Tasikrede, Chicilia C. Tene, Johanes Herbert Timporok, Alfa Juanda Tinangon, Jantje J Tingginehe, Nurgita Tompodung, Graciela Tongian, Felix Treesje Runtu Tuatanassy, Sesillia Tulenan, Rudolof A. Tulle, Synta Tumbelaka, Dean Enriqe Tumundo, Michael TURAMBI, Florensia Tuturoong, Anggreani Tuwaidan, Regina Laurensana Ulimpa, Yohanis S. Usman, Yuliasari Ventje Ilat Veronika Debora Koapaha Victorina Z. Tirayoh Wangarry, Reynold Wangke, Anneke Wantasen, Meidiansjah Azhar Warongan, Jessy Warongan, Jessy D. L Watulingas, Grendy WEKU, Priscilia Weku, Priscillia Widiana, I Gusti A.E Winston Pontoh Wiyadi, Nadia K. Wiyono, Suyatno Woinalang, Anestasye Agnes Worotikan, Jenefer Hermina Wurangian, Mecky Yunita E. Baris Yusni Husain, Yusni