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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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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.
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