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All Journal ACCOUNTABILITY Measurement : Jurnal Akuntansi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Yayasan Cita Cendikiawan Al Khwarizmi Jurnal Ilmiah Raflesia Akuntansi juremi: jurnal riset ekonomi Balance : Jurnal Akuntansi dan Manajemen Jurnal Akuntansi Manado (JAIM) Jurnal Ilmiah Dan Karya Mahasiswa Sinergi International Journal of Accounting and Taxation Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Dhana
Cristofer Sumiok
Universitas Negeri Manado
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PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT DALAM PENGAWASAN KEUANGAN DAERAH DI PROVINSI SULAWESI UTARA Sumiok, Cristofer; Pontoh, Winston
ACCOUNTABILITY Vol 2, No 1 (2013): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.2356.2.1.2013.192-198

Abstract

In presenting a good financial governance, the Local Government must be able to present the financial statements in accordance with the local government Permendagri 13 of 2006 and the Government Accounting Standards  ( SAP ) . To obtain these results certainly not out of the factors that support the implementation of the financial statements as rules / regulat ions, education, experience, commitment to employees, and supporting tools that support the creation of the ability of the involved parties in the preparation of the financial statements of Local Government.The purpose of this research aim to know the influence of competence and independence with quality audit regional inspectorate officers as financial control in the province of North Sulawesi.The Data was collected by survey with questionnaire contain list of question that have to fill by internal auditors in inspectorate as respondent. Technique data analyzing to the test the hypothesis by multiple linear regression using SPSS Ver 19.0.The result by using F-test shows that competence  ( X1 )  and independence  ( X2)  on the test result indicate that the variabel F competence  ( X1 )  and independence  ( X2 )  has significant correlation with audit quality regional inspectorate officers in the province of north Sulawesi. the result of F test shows that Fhit = 6,016 and Ftab with confidence level 95% df1  ( 2 )  and df2  ( 46 )  is 2,81 at level significance 0,002 < α: 5%  ( 0,05)  it means Ha could accepted the result of t test show that pnly competence variables that has influence with audit quality in regional inspectorate officers in the province of northSulawesi. t hit, shows 3,864 > t2,014 at level significance 0,000 < 0,05 Independence variable shows thit 0,986 < ttabtab2,014 at level significance 0,329 > 0,05 it means that independent variable didn’t influence with audit quality regional inspectorate officer in the province of north Sulawesi.Key Words : competence, independence
Analisis Perhitungan, Penetapan dan Pelaporan Pajak Penghasilan Pasal 21 Dengan Menggunakan Metode Gross Up ( Study kasus Pada Kantor Dinas Pendidikan Tana Toraja Selpianti Biri; Cecilia Lelly Kewo; Cristofer Sumiok
Jurnal Akuntansi Manado (JAIM) Volume 3. Nomor 3. Desember 2022
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (243.075 KB) | DOI: 10.53682/jaim.vi.3946

Abstract

Dan hasil yang didapatkan dari perbandingan ini adalah ternyata jika di Kantor Dinas Pendidikan Tana Toraja jika mereka menerapkan metode Gross Up maka itu akan lebih menguntungkan bagi karyawan, di mana mereka akan mendapatkan take home pay yang tinggi,serta pajak yang harus mereka bayarkan tidak terlalu tinggi jika dibandingkan dengan metode Net. Kata Kunci: Pajak Penghasilan pasal 21, Metode Net, Metode Gross Up
ANALISIS PENERAPAN PPh ATAS TRANSAKSI E-COMMERCE PADA PENJUAL BUKET BUNGA DI WILAYAH TONDANO Wawasdwiyarto Wawasdwiyarto; James Manengkey; Christover Sumiok
Jurnal Akuntansi Manado (JAIM) Volume 4. Nomor 1. April 2023
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (187.89 KB) | DOI: 10.53682/jaim.vi.5025

Abstract

Penelitian ini bertujuan untuk mengetahui pelaksanaan dan pengawasan pajak penghasilan yang sudah dilakukan oleh penjual buket bunga atas transaksi E-commerce pada penjualan buket bunga di Wilayah Tondano.Penelitian ini menggunakan metode kualitatif data yang didapat berasal dari naskah wawancara, catatan lapangan (foto, rekaman), dokumen resmi lain yang mendukung. Metode pengumpulan data menggunakan observasi, wawancara, dan dokumentasi. Pengambilan sampel menggunakan teknik purposive sampling dengan pertimbangan tertentu. Penelitian ini melibatkan 4 informan terdiri dari 3 informan penjual buket bunga dan 1 dari pihak fiskus. Uji Keabsahan data menggunakan triangulasi. Penelitian ini membuktikan bahwa pajak atas transaksi e-commerce termasuk kedalam pajak UMKM. Penerimaann pajak di Sulawesi Utara cukup tinggi tetapi belum merata, khususnya UMKM dikarenakan banyak pelaku UMKM termasuk pelaku E-commerce yang belum mendaftarkan usahanya, pelaku E-commerce belum mengetahui informasi yang medalam tentang transaksi e-commerce serta kurangnya data di DJP, dasar hukum dan minimnya pengawasan dan pelaksanaan.
Determinan Nilai Perusahaan LQ45 Di Bursa Efek Indonesia Pebisitona Mesajaya Purba; Lenny Leorina Evinta; Cristofer Sumiok
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 4 (2023): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i4.1936

Abstract

The purpose of this study is to examine the effect of profitability, liquidity, audit quality and firm size on firm value. The population in this study used LQ45 companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period. Determination of samples using the purposive sampling method, so that as many as 27 companies were obtained with a total of 93 research samples. Data analysis using multiple linear regression testing. The results showed that liquidity positively affects firm value, audit quality positively affects firm value, while firm size negatively affects firm value and profitability does not affect firm value.
Analisis Swot Potensi Wisata Pantai Desa Rumbia Kecamatan Langowan Selatan Kabupaten Minahasa Supriyanto Supriyanto; Pebisitona Mesajaya Purba; Cristofer Sumiok
Jurnal Ilmiah Dan Karya Mahasiswa Vol. 2 No. 1 (2024): FEBRUARI : JURNAL ILMIAH DAN KARYA MAHASISWA
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jikma.v2i1.1706

Abstract

The tourism sector is one of the most important sectors in a country's development because it contributes to job creation, government revenue, and increased national welfare. Rumbia beach has an attractive natural charm, but this does not get a response in line with tourist visits, both foreign tourists and domestic tourists. This research examines how strategies in developing beach tourism areas located in Rumbia Village, Minahasa Regency, North Sulawesi Province. The qualitative data analysis technique in this research is the SWOT analysis approach. The results of this study show that Rumbia Beach has great potential to be developed as a tourist attraction. This is supported by the unspoiled natural beauty, relatively easy access, and the existence of several interesting photo spots. However, there are still some weaknesses and threats that need to be considered. These weaknesses include the lack of infrastructure and tourist support facilities, lack of promotion and publication, and lack of variety of tourist activities.
Analyzing the Impact of Tax Policy on Financial Performance and Compliance of MSMEs in Indonesia Sumiok, Cristofer
Sinergi International Journal of Accounting and Taxation Vol. 1 No. 3 (2023): November
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v1i3.130

Abstract

The complex relationship between tax policy components and the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia is examined in this study. A survey was conducted with a sample of 250 MSMEs to capture different industry types, firm sizes, and geographical regions. The study assessed the relationship between tax rates, tax incentives, firm size, industry type, and financial performance indicators using Structural Equation Modeling with Partial Least Squares (SEM-PLS). The structural model yielded important insights, while the measurement model demonstrated good validity and reliability. As lower profitability correlates with higher tax rates, policymakers should consider the tax burden of MSMEs. On the other hand, tax incentives show a good correlation with financial performance, suggesting that they may be useful in encouraging MSME expansion. The complex interaction between firm size industry type and financial performance is highlighted. The SEM-PLS model fits the data well, according to the model fit assessment. To support the sustainable expansion of MSMEs in Indonesia, policymakers and MSME owners can benefit from the results of this study, which has practical implications such as for the Government is the present policies need to be evaluated in order to improve MSME compliance. Meanwhile, it is important for MSMEs to improve their competencies such as financial literacy.
TAX POLICIES THAT SUPPORT INNOVATION COMPETITIVENESS OF SMALL BUSINESSES IN INDONESIA Heru Kreshna Reza; Cristofer Sumiok; Loso Judijanto; Melly Susanti
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 4: Januari 2025 (In Press)
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the impact of tax policy, competitive challenges, access to capital, and tax digitalization on the growth of MSMEs in Indonesia. The reduction of the Final Income Tax (PPh) rate and the exemption of PPh for entrepreneurs with a turnover of up to IDR 500 million per year have eased the financial burden of MSMEs and increased their production capacity. However, cartel and monopoly practices remain an obstacle to business competition. While the Kredit Usaha Rakyat (KUR) program improves access to capital, information about the program should be expanded, especially in remote areas. While not all MSMEs are ready to adopt the technology, the digitization of the tax system such as e-Filing and e-Invoicing has improved the efficiency and transparency of the taxation process. The main barriers that require further education and socialization are low levels of tax compliance and limited access to information. Policy recommendations include expanding tax incentives, improving access to capital, enforcing laws against cartels and monopolies, and supporting digitalization and education. With the right policy support, MSMEs can develop into a stronger economic backbone, contributing more to the national economy and community welfare.
Pelatihan Penyusunan Media Pembelajaran Merdeka Belajar Berbasis Hypermedia Dan Pembuatan Website Sekolah Terintegrasi di SD Inpres Kakas Hibrida, Anas Romzy; Sumiok, Cristofer; Mustapa, Mustapa; Supriyanto, Supriyanto
Dedikasi Sains dan Teknologi (DST) Vol. 4 No. 2 (2024): Artikel Riset Nopember 2024
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/dst.v4i2.5062

Abstract

Abstrak : Program pengabdian masyarakat ini dilaksanakan di SD Inpres Kakas dengan tujuan meningkatkan kompetensi guru dalam mengembangkan media pembelajaran berbasis hypermedia dan website sekolah terintegrasi dalam konteks Merdeka Belajar. Pelatihan dilakukan menggunakan pendekatan participatory action research yang mengkombinasikan metode pelatihan dan pendampingan. Hasil program menunjukkan peningkatan signifikan pada kompetensi guru dengan rata-rata skor post-test 86,8 (meningkat dari pre-test 61,6), pengembangan website sekolah, serta tingkat kepuasan stakeholder 4,2 dari 5. Program ini berhasil meningkatkan kualitas pembelajaran melalui integrasi teknologi dan pendekatan Merdeka Belajar di SD Inpres Kakas.
Penghindaran Pajak Sektor Makanan Dan Minuman Di Indonesia : Profitabilitas, Likuiditas Dan Leverage Purba, Pebisitona Mesajaya; Marjuniarti, Febby; Samosir, Harun Dongan; Sumiok, Cristofer
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.630

Abstract

The purpose of this study is to examine the effect of profitability, liquidity, and leverage on tax avoidance, with capital intensity and inventory intensity as control variables. The type of data used in this study is secondary data, which was obtained from financial statements and annual reports available on the Indonesia Stock Exchange website from 2020 to 2023. The sampling method used is purposive sampling, resulting in a sample of 101 companies over the four-year period. The results of this study indicate that profitability has a negative effect on tax avoidance, while liquidity has no effect on tax avoidance. In contrast, leverage has a positive effect on tax avoidance. Additionally, the variables capital intensity and inventory intensity are able to strengthen the independence of tax avoidance.
Improve the Quality of Business Decision Making with Accounting Analysis Sumiok, Cristofer; Firayani, Firayani; Amrih, Gilang Ganjar; Andi, Andi
Dhana Vol. 2 No. 1 (2025): DHANA-MARCH
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/3h7n8965

Abstract

This study aims to examine the role of accounting analysis in improving the quality of business decision-making through the Systematic Literature Review (SLR) approach. This method was chosen to provide a systematic and comprehensive review of previous studies that discuss the relationship between accounting analysis and business decision-making. The literature was collected from various scientific databases such as Google Scholar, Scopus, and ScienceDirect, focusing on publications in the 2020–2025 time frame and using relevant keywords. From the selection results, 15 scientific articles that met the criteria were analyzed thematically. The results of the study show that accounting analysis, through techniques such as financial ratio analysis, cost analysis, and cash flow analysis, makes a significant contribution to the quality of managerial decisions. Decisions based on accounting data have proven to be more rational, measurable, and able to minimize risks, especially in the aspects of financing, investment, and financial planning. In addition, the use of digital technology in the accounting system also strengthens the effectiveness of the analysis by providing information quickly and in real time. However, this study also identifies implementation challenges, especially in the MSME sector, which still faces obstacles such as low accounting literacy and a recording system that has not been digitized. Therefore, improving human resource competency and digitalizing accounting information systems are the main recommendations for optimizing the role of accounting analysis in making quality and sustainable business decisions.
Co-Authors Amrih, Gilang Ganjar Andi Andi Cecilia Lelly Kewo Farida Aryani Firayani, Firayani Frida Magda Sumual Hibrida, Anas Romzy James Manengkey Lenny Leorina Evinita Loso Judijanto Marjuniarti, Febby Marunduh, Andrew Patrick Melly Susanti Mustapa Mustapa Nikolas Fajar Wuryaningrat Purba, Dimita H. P. Purba, Pebisitona Mesajaya Reza, Heru Kreshna Samosir, Harun Dongan Selpianti Biri Supriyanto Utami, Sari Wawasdwiyarto Wawasdwiyarto Winston Pontoh