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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 JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Indonesia Accounting Journal Journal of Governance, Taxation, and Auditing Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat
I Gede Suwetja
Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi Manado
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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ANALISIS PERKEMBANGAN KEMAMPUAN KEUANGAN DAERAH DALAM MENDUKUNG PELAKSANAAN OTONOMI DAERAH PADA DINAS PENDAPATAN DAERAH KOTA TIDORE Alting, Umilhair; Pontoh, Winston; Suwetja, I Gede
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 03 (2018): Going Concern Vol.13 No.3 September 2018
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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

Abstract

Fiscal decentralization is one the major component of the decentralization implementation of regional autonomy. As the new beginning in regional development and the people in managing the resources or all of the potential to the prosperity and the progress of region. Financial aspect is one of the basic criteria to find out the real capability regional government in managing their autonomy system (household system) the capability of regional government in managing their financial can be seen in APBD which describes the capability of local government in financing the activities of development task and equity in each region. The purpose of this research is to determine the financial capability of Tidore in regional autonomy especially in 2013-2017 judging by ratio of independency, decentralization fiscal degree, growth ratio. This research used observation, interview and documentation to collect the data. The data was analyzed using qualitative and quantitative data with described analysis. The result showed that the independence ratio of Tidore has been able to improve its financial capability. The degree of decentralization is still highly dependent on the central government, although it has been increasing year by year. Growth rate fluctuated this indicates the local government of Tidore is not too concerned with regional development and community welfare.Keywords: regional autonomy, ratio of independency, The degree of decentralization ratio, Growth ratio.
EVALUASI SISTEM PEMBINAAN, PENATAUSAHAAN, DAN PENGAWASAN PENGELOLAAN BARANG MILIK DAERAH PADA BPK-BMD DI PEMERINTAHAN KABUPATEN MINAHASA Sumual, Astrid Claudia; Saerang, David Paul Elia; Suwetja, I Gede
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.2.17997.2017

Abstract

The management of local asset is part of the regional financial management. Since the enactment of regulation of asset management area is expected to be a reference and strength of local government in managing its regional asset. To apply the system in accordance with Permendagri No.19 year 2016 supervision and coorperation required to carry out the process of recording asset at SKPD level as well as management of regional assets including BPK BMD Minahasa district. The purpose of this study is to find out how the application on the system of coaching, administration, and supervision of goods in the management of local assets in BPK BMD Minahasa whether in accordance with Permendagri No.19 year 2016. The method used in this research is descriptive qualitative analysis method. The results showed that the implementation management of local asset, especially the coaching, administration, and supervision of assets in BPK BMD Minahasa accordance with Permendagri No.19 yaers 2016. Not yet supported IT equipment that has not been compatible with that asset user and the lack of human resources becomes an obstacle asset management in BPK BMD Minahasa.Keywords: asset, coaching, administration, supervision
ANALISIS ANGGARAN KAS SEBAGAI ALAT PERENCANAN DAN PENGENDALIAN KAS PADA PT PELABUHAN INDONESIA IV CABANG BITUNG Saipi, Raquel Amelia; Tinangon, Jantje J.; Suwetja, I Gede
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.02.19629.2018

Abstract

PT Pelabuhan Indonesia IV Branch Bitung uses the cash budget as their management tool, for the planning and control of the company's cash in achieving the success of the objectives to be achieved by the company. The purpose of this research is to know how cash budget as a planning and control tools cash in PT Pelabuhan Indonesia IV Branch Bitung with observation period of cash budget in 2015, 2016, and 2017. In this research, using descriptive method by collecting information from research result then analyze and draw conclusion from research, method of collecting information in this research by direct interview with finance section about process of preparing cash budget. The results show that the cash budgeting process in PT Pelabuhan Indonesia IV Branch Bitung uses a buttom up budgeting approach where the budget is prepared and prepared by the parties who will implement the budget. The causes of the difference (variance) between the budget and the realization of the cash budget are internal and external factors of the firm. Planning the cash budget by estimating the cost and analysis of the company's activities and for controlling its cash budget in the form of control over good deviations is favorable or unfavorable as well as revisions to deviations that occur.Keywords: Cash Budget, Planning, Controlling
ANALISIS PERANAN COST CONTROLLER DALAM PENGENDALIAN BIAYA OPERASIONAL DAN PENDAPATAN OPERASIONAL PADA HOTEL MERCURE MANADO TATELI BEACH RESORT Uhise, Esterlin; Manossoh, Hendrik; Suwetja, I Gede
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.02.19921.2018

Abstract

           The purpose of this study is to determine whether the role of cost controller in operational costs and operating income goes well or not at Mercure Manado Tateli Beach Resort hotel. The data used to analyze the role of cost controller that is qualitative data, while based on the source using primary and secondary data. The method used in this research descriptive method, which aims to provide a clear picture of the object of research. The results showed that the role of cost controller in the control of operational costs and operating income at Mercure Manado Tateli Beach Resort hotel is running well and in accordance with the SOPKeywords: Cost controller, Operational Cost, Operating Income
PENGARUH TUJUAN ANGGARAN TERHADAP PERILAKU, SIKAP, DAN KINERJA APARAT PEMERINTAH DAERAH DI KABUPATEN MINAHASA Suwetja, I Gede
ACCOUNTABILITY Vol 3, No 1 (2014): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.4946.3.1.2014.108-121

Abstract

ABSTRAK Penelitian ini menggunakan dua pendekatan yaitu Pendekatan Kuantitatif dan Pendekatan Kualitatif. Untuk mendapatkan pemahaman yang lebih mendalam dibalik pengaruh karakteristik tujuan anggaran terhadap perilaku, sikap, dan kinerja aparat pemerintah daerah Kabupaten Minahasa, maka dilengkapi dengan telaah kualitatif. Pendekatan kualitatif dalam penelitian ini akan menggunakan metode kombinasi (triangulation) dengan alat analisisnya adalah fenomenologi. Penelitian ini berusaha ingin mengetahui apakah karakteristik tujuan berpengaruh terhadap perilaku, sikap, dan kinerja aparat pemerintah daerah Kabupaten Minahasa dalam menyusun anggaran, melaksanakan anggaran, dan pertanggungjawaban anggaran. Penelitian ini menemukan bahwa karakteristik tujuan anggaran secara simultan berpengaruh secara positif terhadap perilaku, sikap, dan kinerja aparat pemerintah daerah Kabupaten Minahasa dengan nilai Fhitung > Ftabel. Hal ini menunjukkan bahwa perilaku, sikap, dan kinerja aparat pemerintah daerah Kabupaten Minahasa dalam penyusunan, pelaksanaan, dan pertanggungjawaban anggaran telah mengikuti aturan yang ditetapkan yaitu keikutsertaan staf dan masyarakat baik dalam menyusun, melaksanakan, dan pertanggungjawaban anggaran.Telaahan kualitatif mendukung hasil temuan analisis kuantitatif.Kata kunci: karakteristik tujuan anggaran, perilaku, sikap, dan kinerja  ABSTRACT The objective by conducting qualitative approach is to get more comprehensive of understanding about the effect of the characteristics of budget target towards behavior, attitude, and the performance of civil servants in Minahasa Regency to perform budgeting, realize the budget, and hold the responsible for realized budget. The qualitative approach in this study is conduct triangulation method with phenomenology. This study find, the characteristics of budget target simultaneously have positive effect towards behavior, attitude, and performance of civil servants in Minahasa Regency with counted F value higher than table F value. It means, behavior, attitude, and performance in preparing the budget, realize the budget, and hold the responsible for the budget are following the rules, where the participative by community and the servants have been included. The results by quantitative approach are supported by qualitative approach.Keywords: characteristics of budget target, behavior, attitude, and performance
ANALISIS SISTEM DAN PROSEDUR AKUNTANSI ASET DI DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU DAERAH PROVINSI SULAWESI UTARA Mentu, Dewi Kristanti; Pusung, Rudy J.; Suwetja, I Gede
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.21147.2018

Abstract

Local government assets are one of the elements of the regional government balance sheet, in the asset information the balance sheet report describes the condition of economic wealth owned by local governments. Analysis of local government assets is carried out to find out more about the wealth and economic potential of the local government so that from this information the public can assess various things. Accounting for assets is an economic resource that is controlled and owned by the local government. The asset accounting systems and procedures a controlling tool in managing assets used by the Regional Work Unit. The purpose of study was to find out how the systems and procedures for asset accounting in the Regional One-Stop Regional Service and Services Office of North Sulawesi Province. The method use in this research is descriptive analysis method. The result show that the application of system and procedure for asset accounting procedures is in accordance with the Regulation of the Minister of Home Affairs No. 17 of 2007. It is recommended that the asset accounting system and procedures at the One Door Investment Service from North Sulawesi. and Integrated Services in accordance with regulations and maintain them again by carrying out technical guidance and socialization to improve the quality of human resources.Keywords: systems, procedures, asset, accounting, analysis
KONTRIBUSI PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KOTA BITUNG Majampoh, Christian Ferdinand; Elim, Inggriani; Suwetja, I Gede
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.21102.2018

Abstract

Law no. 32 of 2004 on Local Government to determine local taxes one source of revenue coming from the region. For that we need to examine how big the contribution of restaurant tax to PAD Bitung City. Local taxes are divided into two parts: provincial tax and city / county tax. One type of city / district tax is Restaurant Tax. This study aims to determine the contribution of restaurant tax Bitung City. Research method used in this research is descriptive analysis method. The object of research is taken at the Office of Regional Tax and Retribution Board of Bitung City. This study shows the calculation by using the contribution analysis can be seen that the contribution of restaurant tax Bitung city in the period 2013 - 2017 decreased. The rate of growth of restaurant tax in the early period had experienced a growth in restaurant tax revenues despite the last year (2017) there was a very significant decrease so that the value is negative. This study shows that Bitung City Government has not been able to reach the target that has been determined, this is because not yet maximum supervision from the Office of Revenue Management Finance and Regional Assets Bitung City in levy restaurant tax, so there are still many restaurants that do not pay taxes. The conclusion obtained is the analysis of restaurant tax contribution in the City of Bitung in the year 2013 amounted to 2.41% and there was a decrease in 2017 to become 1.09%. For that Bitung City Local Government should be more firm and pro active again in levy restaurant tax.Keywords: Restaurant Tax, PAD
ANALISIS PERHITUNGAN PENERIMAAN DAN PENYETORAN PAJAK PENERANGAN JALAN DI KABUPATEN TANA TORAJA Kaparang, Griya Clara; Pontoh, Winston; Suwetja, I Gede
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 1 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.1.22250.2019

Abstract

Road Lighting Tax is one of the regional revenues whose revenues are very important for future improvement efforts. The purpose of this study is to find out whether the calculation of receipt and deposit of street lighting tax in Tana Toraja Regency is in accordance with the rules set or not, and the potential for acceptance and effectiveness. This research uses descriptive qualitative research. The results showed that the calculation of the receipt and deposit of street lighting tax in Tana Toraja Regency had proceeded with the rules set by the regional government, and the potential for its revenue and effectiveness in 2016-2017 had increased very well.
PENGARUH PENERAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2013-2017 Tanod, Kleysia N.; Nangoi, Grace B.; Suwetja, I Gede
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 1 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.1.22308.2019

Abstract

Corporate Social Responsibility is a form of corporate responsibility towards shareholders, parties with an interest in the company and the community. CSR is also an important factor that is the basis for investors' consideration to make investment decisions on the company so that the company can manage investor capital to carry out company activities to achieve profits. This study aims to determine the effect of corporate social responsibility on corporate profitability, this study uses the ratio of return on assets and return on equity to calculate the company's profitability. This research uses quantitative research method with simple linear regression, where this study uses only 1 independent variable and 2 dependent variables. The population use in this study are manufacturing company listed on the Indonesia Stock Exchange in 2013-2017. The sample of this study used 59 manufacturing companies that met the sample selection criteria. Sample selection uses purpose sampling technique. The results show that corporate social responsibility has a significant effect on return on assets and return on equity.
IPTEKS SISTEM INFORMASI MANAJEMEN KEUANGAN DAERAH PADA UPTD BALAI PELATIHAN KESEHATAN PROVINSI SULAWESI UTARA Arota, Poppy S.; Daleno, Fransisca G.; Rumbayan, Reklesia B. A.; Kaligis, Virginia P.; Suwetja, I Gede
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.2.02.2018.21680

Abstract

Implementation of SIMDA at UPTD Health Training Center of North Sulawesi Province used method applied finance SIMDA2.7.0.12 accrual based at UPTD Health Training Center of North Sulawesi Province was based on the Ordinance Ministry of Home Affairs No. 13 2006 about financial management is started of stages of planning, administration, accounting and reporting. Application techniqueSIMDA2.7.0.12version accrual based : according to the Ordinance Ministry of Home Affairs No. 13 2006 IPTEKS technique who applied on manufacture of SIMDA are covers by Budgeting Planning : RKA, RAPBD and other of DPA. Administration :Letter of Provision of Funds (SPD), Letter of Request Payment (SPP). From implementation of examination result finance at UPTD Health Training Center of North Sulawesi Province is showed : implementation of SIMDA 2.7.0.12accrual based has already done through the products produced, namely budgeting and administration have no constraints, while the obstacles faced in accounting and reporting products in producing Operational Reports (LO) and Budgeting and Administration is carried out according to the Ordinance Ministry of Home Affairs No. 13 2006about financial regional management, while the accounting reporting process is carried out according to the Ordinance Ministry of Home Affairs No. 642013 about the application of accrual based government accounting standards.Keywords: Implementation, finance management, accrual based
Co-Authors akay, christian ezra Allo, Marlines Rante Alting, Umilhair Antule, Prily Arota, Poppy S. Aud, Lia Brinca, Febriane Chandra, Cherry Agustine Daleno, Fransisca G. David Paul Elia Saerang Dewi Indriani Dhullo Affandi Fauziyyah, Wanda Gerungai, Natalia Y.T. Grace B. Nangoi Harijanto Sabijono Hartono, Muhammad Adithya Ramdhany Heince R. N. Wokas Hendrik Manossoh, Hendrik Herman Karamoy Inggriani Elim Jantje J. Tinangon Jessy D. L. Warongan, Jessy D. L. Jullie J Sondakh Junus, Wigia A.L. Kalangi, Karenina Noviany Kaligis, Virginia P. Kaparang, Griya Clara Kotambunan, Julia Sherina Lambidju, Nona Erlita Latjandu, Lady Diana Lidia Mawikere Lii, Rosdina Arini Lintje Kalangi Londo, Ireine P. Lumempow, Figy Lumintang, Rovel Dave Ryvalle Maharaja, Elvin Febrianto Majampoh, Christian Ferdinand Majampoh, Greise Manderos, Julycia Verent Mangayuk, Elma Natasha Manggaribet, Widya Devi Manurip, Christine Natalia Mararu, Gandi Masaling, Jesycha Medellu, Bellatryx Yulsrivita Mentu, Dewi Kristanti Mewengkang, Prischa Natalia Debora Mile, Abdul Wahid Supriatna Mumu, Ablessy Pangarian, Janwelve Ayro Pangerapan, Gianluigi Pertiwi, Rini Pontonuwu, Teza Christy R. UMBOH, William Rabunusa, Maya Rakinaung, Alvionita Aprilia Robert Lambey Rogi, Dean Lefrando Rompas, Ryfan Racel Rudy J. Pusung Rudy Pusung Rumamby, Wulanintan P. Rumbayan, Reklesia B. A. Rumondor, Megawati Sherlina Runtu, Tresje Saipi, Raquel Amelia Sembiring, Maya Sifrid S. Pangemanan Sonny Pangerapan, Sonny Stanly W. Alexander Sumual, Astrid Claudia Tangkau, Pricilia R. E. Tanod, Kleysia N. Taroreh, Bryan F. W. Tasikrede, Chicilia C. Tirayoh, Victorina Zusana Treesje Runtu Tungka, Isak Brian Uhise, Esterlin Ventje Ilat Wantasen, Meidiansjah Azhar Watulingas, Patricia Waworundeng, Goudy Fergie Windah, Nadia Marcella Winston Pontoh Wokas, Imanuel Jefferson Jordan Wonggo, Putri Marina