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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 Vivabio : Jurnal Pengabdian Multidisiplin Jurnal Sosial dan Teknologi 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
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Penerapan metode full costing dalam penentuan harga pokok produksi pada Gav’s Furniture Rakinaung, Alvionita Aprilia; Gerungai, Natalia Y.T.; Suwetja, I Gede
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.340

Abstract

Determining the cost of production is very important for a business because it is the basis for determining future business profits. The Full Costing method is a method of cost of production (HPP) that considers all production costs, both direct and indirect costs. This study aims to determine whether the application of the full costing method can help Gav's Furniture determine the cost of production accurately. The type of research used is qualitative with a descriptive approach. The types of data used are primary and secondary data with data collection, namely interviews and documentation. The results of the study indicate that by using the full costing method, the cost of production of Gav's Furniture is higher because this method calculates all fixed and variable costs, so that the cost of production is accurate because each cost is included in the components of the cost of production, namely raw materials, labor, and factory overhead. The implication of this research is that the use of the full costing method can assist small and medium-sized enterprises (SMEs) in making more precise pricing decisions and improving profit planning by ensuring that all relevant production costs are properly allocated and considered.
Analisis penerapan UU Nomor 1 Tahun 2022 tentang HKPD dalam tata cara pemungutan pajak barang dan jasa tertentu serta kontribusinya pada Pendapatan Asli Daerah Kalangi, Karenina Noviany; Pangerapan, Sonny; Suwetja, I Gede
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.369

Abstract

This study examines the implementation of Law No. 1 of 2022 concerning Financial Relations Between the Central and Regional Governments in the collection of Specific Goods and Services Tax (PBJT) in Manado City and its contribution to Regional Original Revenue (PAD). The research employed a qualitative approach supported by interviews, documentation, and analysis of primary and secondary data. Findings indicate that the PBJT collection process in Manado has generally followed the provisions of Law No. 1 of 2022, although the Mayor’s implementing regulation has not yet been enacted, and entertainment service tariffs remain inconsistent. In 2022–2023, PBJT contributed 66.05% and 65.81% to PAD respectively, dominated by restaurant tax (around 30%) and street lighting tax (around 20%), while entertainment and parking taxes contributed less than 5%. In 2024, following the enactment of the new law, PBJT’s contribution was recorded at 64.35%, still primarily from food and beverage services. The study concludes that while PBJT plays a significant role in supporting PAD, improvements are needed in regulatory enforcement, taxpayer compliance, and digital-based collection systems.
Analisis kewenangan dan bentuk pengawasan inspektorat oleh Aparat Pengawasan Intern Pemerintah (APIP) di Inspektorat Provinsi Sulawesi Utara Lii, Rosdina Arini; Wokas, Heince R. N.; Suwetja, I Gede
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.370

Abstract

The Internal Government Supervisory Apparatus (APIP) functions as an internal audit body within the Regional Inspectorate to ensure accountability and efficiency in local governance. This study aims to analyze the authority and forms of supervision conducted by the Provincial Inspectorate of North Sulawesi. Using a qualitative descriptive approach, data were collected through structured interviews with three key informants: an Assistant Inspector, a Junior Auditor, and a Regional Government Affairs Supervisory Officer. The results indicate that APIP carries out three main supervisory activities: audit, review, and evaluation, which are essential for preventing irregularities and improving performance. Despite these contributions, APIP faces challenges, including limited access to data, lack of transparency from auditees, and potential ethical issues during the process. Strengthening APIP’s authority and enhancing coordination are critical to improving governance and reducing risks of fraud. The dual role of APIP as an assurance provider and consultant further reinforces its strategic contribution to good governance in local government administration.
Pengaruh debt default dan financial distress terhadap audit report lag pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017–2021 Wokas, Imanuel Jefferson Jordan; Wokas, Heince R. N.; Suwetja, I Gede
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 1 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.86

Abstract

The purpose of this study is to determine the effect of debt default and financial distress on audit report lag in manufacturing companies listed in the Indonesia Stock Exchange in period of 2017 to 2021. Debt default is measured using the debt to assets ratio, financial distress is measured by the Altman Z Score that was modified in 1995, and the audit report lag is the difference between the date of the audit report and the company's financial report. The type of this study is quantitative using a sampling technique, namely purposive sampling which gives 35 of manufacturing firms. The results of multiple linear regression show that debt default and financial distress have no effect on audit report lag.
PENGELOLAAN KEUANGAN GEREJA PADA GMIM JEMAAT TIBERIAS KIMA BAJO WILAYAH WORI: Church Financial Management in The GMIM Congregation of Tiberias Kima Bajo Wori Region Sabijono, Haryanto; Tirayoh, Victorina Zusana; Demmassabu, Langimanapa Sofia; Suwetja, I Gede
Vivabio: Jurnal Pengabdian Multidisiplin Vol. 7 No. 3 (2025): Vivabio: Jurnal Pengabdian Multidisiplin
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35799/vivabio.v7i3.65115

Abstract

Every existing organization will inevitably come into contact with organizational finances. An organization can run well thanks to financial support, whether in the form of contributions from individual members or from external parties. This also applies to non-profit organizations. Even though they are non-profit, they still deal with organizational funds because there are expenses that must be made for organizational activities or operations. These funds need to be accounted for in order to increase members’ trust in the organization’s administrators or leaders. The church is one example of a non-profit organization. Its purpose is to provide spiritual services to the congregation, which essentially does not demand compensation. However, members respond to this service by giving offerings. These congregational offerings are one of the church’s sources of income, in addition to other sources such as donations from various parties, whether in the form of funds or other assets. All of the church’s assets need to be reported as a form of accountability. Managing church finances is not easy and should not be taken lightly; it requires adequate accounting knowledge. Some financial managers feel they lack understanding of the church’s financial management system. For this reason, the PKM team will provide training on financial management at GMIM TIBERIAS Kima Bajo, Wori District. Those entrusted with managing church finances must be dependable; therefore, understanding how to record church transactions is essential for individuals chosen as treasurers. ABSTRAK Setiap organisasi yang ada pastinya akan bersentuhan dengan keuangan organisasi. Organisasi bisa berjalan dengan baik tidak lepas karena adanya dukungan dana apakah itu sumbangan orang pribadi anggota organisasi maupun yang dari luar organisasi. Begitu juga dengan organisasi nir laba, yaitu organisasi non profit. Sekalipun non profit tapi tidak lepas bersentuhan dengan dana organisasi oleh karena pembiayaan pembiayaan yang harus dikeluarkan dalam rangka kegiatan atau operasional organisasi. Dana tersebut tentunya perlu dipertanggungjawabkan agar dapat meningkatkan rasa kepercayaan anggota terhadap pengurus atau pimpinan organisasi. Gereja merupakan salah satu contoh organisasi non profit. Tujuannya adalah memberikan pelayanan rohani kepada jemaat, yang sebenarnya tidak menuntut imbalan tetapi jemaat dengan kesadaran merespon bagian dari pelayanan itu dengan memberikan persembahan. Persembahan jemaat ini merupakan salah satu sumber pendapatan gereja, di samping sumber yang lain seperti donatur dari berbagai pihak baik berupa dana maupun asset lainnya. Semua asset yang di miliki gereja ini perlu di laporkan sebagi bentuk pertanggungjawaban. Menjadi pengelola keuangan gereja tidaklah mudah dan jangan dianggap enteng, dibutuhkan pengetahuan akuntansi yang cukup. Sebagian pengelola keuangan merasa kurang paham akan sistem pengelolaan keuangan di gereja untuk itu tim PKM akan memberikan penyuluhan mengenai pengelolaan keuangan di GMIM Jemaat TIBERIAS Kima Bajo Wilayah Wori. Menjadi pengelola keuangan di gereja harus dapat diandalkan untuk itu pemahaman akan pencatatan transaksi di gereja harus dimiliki oleh orang orang yang dipilih sebagai pemegang kas.
Analisis Penerimaan dan Kontribusi Pajak Restoran Terhadap Penerimaan Pajak Daerah pada BPPRD Kota Manado Mintalangi, Syermi S.E.; Pinatik, Sherly; Suwetja, I Gede
Jurnal Sosial Teknologi Vol. 5 No. 12 (2025): Jurnal Sosial dan Teknologi
Publisher : CV. Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsostech.v5i12.32596

Abstract

Since the establishment of North Sulawesi with the center of government of Manado City as a regional autonomy area according to Law No. 38 of 2000, North Sulawesi, especially Manado City, must automatically be ready to finance its household needs. One of the sources that can be taken is regional taxes. Regional Taxes are the largest source of local revenue in Manado City, and one of the sources of regional tax revenue is restaurant taxes. Restaurant Tax is a tax levied on services provided by restaurants. A restaurant is a facility that provides food and/or beverages for a fee, which also includes restaurants, cafeterias, canteens, stalls, bars and the like, including catering services. The purpose of this study is to analyze the effectiveness of restaurant tax revenue and contribution to regional tax revenue in Manado City. The research method used is a descriptive analysis through the analysis of the effectiveness ratio and the level of contribution of restaurant taxes to regional tax revenues. The results of the study show that regional taxes in 2019 are very effective, in 2020 they are ineffective, in 2021-2022 they are less effective and in 2023 they are quite effective. The effectiveness of Manado City restaurant taxes in 2019, 2022 and 2023 is very effective, 2020 is ineffective and 2021 is less effective. Meanwhile, the contribution of restaurant taxes to Manado City regional taxes in 2019-2023 is still lacking.
Evaluation of Final Income Tax on Construction Services Based on Government Regulation Number 9 of 2022 at CV. CIDA MAWERU, Angela Lydia Stacia; BUDIARSO, Novi Swandari; SUWETJA, I Gede
Journal of Governance, Taxation and Auditing Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i3.569

Abstract

Government Regulation Number 9 of 2022 is the second amendment to Government Regulation Number 51 of 2008 concerning Income Tax on Income from Construction Services Business. This change is a policy issued by the Government to assist the Construction Services sector in dealing with the impact of the covid-19 pandemic so that this business process can be maintained. In this new regulation there are changes to the final income tax rate, classification and scope of construction services. This study aims to evaluate the application of the final income tax on construction services based on Government Regulation Number 9 of 2022 on CV. CIDA in this case the imposition of final income tax rate, calculation, withholding, deposit and reporting of final income tax on Construction Services. The research method used is descriptive qualitative method. The results of the study show that the final income tax rate imposed on CV. CIDA according to business qualifications and applicable regulations, namely 1.75%. For calculation, withholding and final income tax deposit CV. CIDA complies with existing regulations. However, the final income tax reporting is not in accordance with the existing tax regulations.
Evaluation Of The Application Of A Cash Disbursement Accounting Procedure System Using A Money Change Mechanism (GU) Based On Permendagri No.77 Of 2020 At The Investmen Service And Integrated One-Stop Service In Bitung City PANTOW, Belinda; MANOSSOH, Hendrik; SUWETJA, I Gede
Journal of Governance, Taxation and Auditing Vol. 1 No. 4 (2023): Journal of Governance, Taxation and Auditing (April - June 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i4.667

Abstract

Systems aind procedures for diisbursiing caish must comply wiith aippliicaible regulaitiions. Replaice Supply Money, hereiinaifter aibbreviiaited ais (GU) iis ai replaicement for supply money thait hais been used up. The purpose of thiis study iis to evailuaite whether the caish diisbursement mechainiism (GU) baised on Permendaigrii No. 77 of 2020. The One Stop Ciity Iinvestment aind Iintegraited Serviice Serviice for Biitung Ciity iis not yet aippropriiaite. The type of reseairch used iis descriiptiive quailiitaitiive. Baised on the results of the study, iit wais found thait the aippliicaitiion of caish diisbursement aiccountiing systems aind procedures usiing the Money Chainge (GU) mechainiism ait the Iinvestment Serviice aind One-Stop Iintegraited Serviices iin Biitung Ciity iis not aiccordaince wiith Permendaigrii No. 77 iin 2020.
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 Demmassabu, Langimanapa Sofia 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 MAWERU, Angela Lydia Stacia Medellu, Bellatryx Yulsrivita Mentu, Dewi Kristanti Mewengkang, Prischa Natalia Debora Mile, Abdul Wahid Supriatna Mumu, Ablessy Novi Swandari Budiarso Pangarian, Janwelve Ayro Pangerapan, Gianluigi PANTOW, Belinda 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 Sabijono, Haryanto Saipi, Raquel Amelia Sembiring, Maya Sherly Pinatik Sifrid S. Pangemanan Sonny Pangerapan, Sonny Stanly W. Alexander Sumual, Astrid Claudia Syermi S.E. Mintalangi 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