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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat Indonesia Accounting Journal Formosa Journal of Applied Sciences (FJAS) Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat
Steven J. Tangkuman
Universitas Sam Ratulangi Manado
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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Analisis Penerapan Sistem dan Prosedur Belanja Barang dan Jasa pada Dinas Sosial daerah Provinsi Sulawesi Utara Ahmad, Inayah Tania; Tinangon, Dr. Jantje J.; Tangkuman, Steven J.
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol 5, No 1 (2021): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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

Abstract

Setiap instansi membutuhkan sistem dan prosedur yang baik untuk membantu jalannya kegiatan operasional belanja langsung, salah satunya ialah belanja barang dan jasa. Penelitian ini bertujuan untuk Menganalisis sistem dan prosedur belanja barang dan jasa pada Dinas Sosial daerah Provinsi Sulawesi Utara sesuai ketentuan yang berlaku. Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif. Hasil penelitian diperoleh bahwa sistem dan prosedur belanja barang dan jasa di Dinas Sosial daerah Provinsi Sulawesi Utara sudah berbasis akrual serta sistem dan prosedurnya telah diatur sesuai dengan Peraturan Menteri Dalam Negeri nomor 77 Tahun 2020 tentang pedoman teknis pengelolaan keuangan daerah.
Analisis Penyajian dan Pengungkapan Laporan Keuangan Pada Badan Usaha Milik Desa di Desa Pasir Putih Kecamatan Pamona Selatan Kabupaten Poso Sondakh, Fivany Gebby Hary; Afandi, Dhullo; Tangkuman, Steven J.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 19 No 01 (2024): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v19i01.56554

Abstract

BUMDes are required to prepare financial statements that are accountable, transparent, and comprehensible, as these statements will be answerable to diverse stakeholders, including the government. SAK ETAP is designed and implemented for the majority of small and medium-sized enterprises in Indonesia. It is suitable for BUMDes because they utilize government and community funds as their business capital, necessitating accountability reports that adhere to relevant accounting standards to satisfy various stakeholders. The study aims to examine how BUMDes Pasir Putih presents and discloses its financial statements according to SAK ETAP. The research methodology employed is descriptive qualitative. Findings indicate that BUMDes Pasir Putih's financial statements, which include only balance sheets and income statements, do not fully adhere to SAK ETAP requirements. There are shortcomings in the proper implementation of SAK ETAP guidelines in the financial statement presentation at BUMDes Pasir Putih
Analisis implementasi pajak reklame berdasarkan Peraturan Daerah No. 2 tahun 2011 (Studi pada Badan Pendapatan Daerah Kota Manado) Siahaan, Josua Jonathan; Warongan, Jessy D. L.; Tangkuman, Steven J.
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.136

Abstract

Advertising tax is a fee that must be paid to obtain a license to organize advertising. The purpose of this study is to analyses the implementation of local regulations on local taxes that deal with advertising tax. The research method is qualitative. Data sources are primary and secondary data. The data collection procedure uses interview, observation, and documentation methods. The findings of this study show. (1) The identification of the name, object, subject and taxpayer is in accordance with the Regional Regulation No. 2 of 2011. (2) The determination of the amount of tax due for each advertising tax payer was based on the calculations provided for in Regional Regulation No. 2 of 2011, i.e. at a rate of 25% of the amount of payments made by the tax payer. (3) The Regional Tax Invoice Letter was issued in accordance with Regional Regulation No. 2 of 2011. (4) The collection of the advertising tax has been established in accordance with the Regional Regulation No. 2 of 2011.
Analisis Penerimaan Pendapatan Pajak Daerah Di Kabupaten Siau Tagulandang Biaro (SITARO) Mangeber, Sandy Robert; Lambey, Robert; Tangkuman, Steven J.
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.151

Abstract

Regional taxes are an obligation that must be paid by the community as taxpayers to local governments, functioning to finance regional infrastructure development aimed at improving community welfare. This study aims to determine the tax revenue revenue from each type of regional tax in SITARO Regency by showing the achievement of the target and percentage of tax revenue realization in 2018–2022. The method used in this study is qualitative-descriptive with primary and secondary data sources. The data collection techniques are interviews and documentation. The results of the study show that SITARO Regency's regional tax revenue from 2018 to 2022 fluctuated with an achievement rate of 94%. Meanwhile, the percentage realization of each type of regional tax is: hotel tax of 76%; restaurant tax of 109%; entertainment tax revenue only existed in 2019 and 2020 by 100%; billboard tax of 99%; street lighting tax of 92%; groundwater tax of 30.82%; tax on non-metallic minerals and rocks at 96.94%; PBB P2 by 92.58%; and BPHTB by 115.49%. From the total, it can be concluded that the increase and decrease in tax revenue are due to a lack of public understanding and awareness of paying taxes. The Regional Revenue Division of SITARO Regency sets the tax target budget to not be too high so that the realization can be maximized.
Analisis penerapan akuntansi pertanggungjawaban sebagai alat penilaian kinerja manajer pusat biaya pada Hotel Biz Manado Winowoda, Sabrina Sheren; Alexander, Stanly W.; Tangkuman, Steven J.
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.196

Abstract

Responsibility accounting is an effective accounting system used to accurately measure and evaluate the activities of responsibility centre managers within a company. It is based on comprehensive information available at each responsibility centre. This study will determine how responsibility accounting should be applied in assessing the performance of cost centre managers at Hotel Biz Manado. This research was conducted using a qualitative approach with a descriptive analysis method. We used two data collection techniques: interviews and documentation. This study shows that Hotel Biz Manado has successfully implemented responsibility accounting. They have an organisational structure, budget planning, account code classification, and accountability reports. However, they still need to classify controllable and uncontrollable costs in their reports. Overall, Hotel Biz Manado performs well in their cost centre. They excel in their work and planning process, as well as in controlling and realising costs.
Analysis of Management Performance using the RGEC Method Approach (Risk Profile, Good Corporate Governance, Earnings, and Capital) at PT Bank SulutGo in 2018-2023 Salim, George Bryan; Saerang, David P. E.; Tangkuman, Steven J.
Formosa Journal of Applied Sciences Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i1.13437

Abstract

Banking plays an important role in society, especially in building the economy. Bank Indonesia issued PBI No. 13/1/PBI/2011 concerning the assessment of the health level of commercial banks using the RGEC method (Risk Profile, Good Corporate Governance, Earning, Capital). This study aims to determine the management performance of Bank SulutGo by using the RGEC method. The research method used in this research is descriptive method with qualitative approach and the data used is secondary data from Bank SulutGo's published financial statements. The results showed that the management performance of NPL, LDR, and GCG ratios were in healthy and quite healthy criteria. The management performance of the ROA ratio shows excellent management performance, being on healthy criteria and the BOPO and CAR ratios are on healthy criteria.
Penerapan Interpretasi Standar Akuntansi Keuangan (ISAK) Nomor 35 pada laporan keuangan Lembaga Kesejahteraan Sosial Anak (LKSA) di Tondano Rumagit, Arleina; Karamoy, Herman; Tangkuman, Steven J.
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.273

Abstract

This research aims to understand the application of ISAK Number 35 to non-profit entities, especially the Child Social Welfare Institution (Lembaga Kesejahteraan Sosial Anak/LKSA) as a standard in making financial statements. This research was conducted at LKSA Dorkas Tondano Orphanage and Tondano Good News Orphanage. The types of data used are primary data and secondary data. The research method used in this study is qualitative descriptive. The results of the study show that the financial statements prepared by the Dorkas Orphanage and good news have not implemented ISAK Number 35 in its presentation. This is due to the lack of human resources who understand ISAK Number 35.
Prosedur anggaran biaya operasional sebagai alat pengendalian laba pada PT. Bank SULUT GO KCP Ranotana Tuyu, Anjeli Raysa; Sabijono, Harijanto; Tangkuman, Steven J.
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.339

Abstract

The banking sector is vital to a country's economic growth. Effective profit control is essential for improving profitability and ensuring business sustainability. The study will examine the procedures for preparing operating cost budgets as a tool for profit control at PT Bank SulutGo KCP Ranotana. We used a descriptive qualitative method, focusing on the budgeting process in relation to profit control mechanisms. The results indicate that: Budgets are prepared several months before the fiscal year begins to ensure readiness. Superiors prepare and communicate the budget for each period to employees. There is a negotiation process in budget preparation. Budget supervision ensures financial management aligns with established plans and objectives. The budgeting approach is mixed, initiated by superiors and finalized by subordinates. Decision-making remains with the superiors, while employees provide input. The budgeting process follows a top-down budgeting model. The findings show that PT Bank SulutGo uses its operational budgeting as a centralised profit control tool.
Analisis kinerja keuangan PT Pelabuhan Indonesia (Persero) Regional 4 Manado dengan menggunakan rasio keuangan dan Common Size Samad, Faturrahman H.; Budiarso, Novi Swandari; Tangkuman, Steven J.
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.344

Abstract

This study aims to analyze the financial performance of PT Pelabuhan Indonesia (Persero) Regional IV Manado during the period 2022–2024 using financial ratio and common size analysis. The research method employed is descriptive quantitative with secondary data obtained from the company’s financial statements. The analysis includes liquidity, solvency, profitability, and activity ratios, along with common size analysis of the financial position and income statements. The results show that the current ratio decreased from 2,284% (2022) to 240.7% (2024), while the cash ratio was only recorded in 2022 at 9.07% due to centralized cash management at the head office. Solvency ratios increased, with the Debt to Asset Ratio (DAR) rising from 32% to 38.79% and the Debt-to-Equity Ratio (DER) from 47.05% to 63.38%. Profitability ratios improved, as reflected by increases in ROA, ROE, and NPM to 28.01%, 45.76%, and 8.26% in 2024, respectively. Common size analysis revealed a higher proportion of fixed assets and liabilities, alongside a decrease in equity. Overall, the financial performance demonstrates improvements in profitability and efficiency, although cash management and capital structure remain critical areas. This study provides practical insights for financial management in state-owned port enterprises at the regional level.
Pengaruh literasi keuangan, pemahaman SIA, dan lingkungan sosial terhadap mitigasi penipuan keuangan pada penggunaan transaksi digital mahasiswa akuntansi Universitas Sam Ratulangi Manado Supu, Inka Shefrani; Karamoy, Herman; Tangkuman, Steven J.
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.393

Abstract

This study investigates the influence of financial literacy, understanding of accounting information systems (AIS), and social environment on financial fraud mitigation in the use of digital transactions among Accounting students at Sam Ratulangi University, Manado. The increasing adoption of digital financial services by students has heightened their exposure to potential fraud risks. This research employs a quantitative approach with survey data collected from 267 respondents. Multiple linear regression analysis is applied to test the hypotheses. The results reveal that financial literacy and social environment significantly affect financial fraud mitigation, while understanding of AIS shows no significant effect. Simultaneously, the three variables collectively influence students’ ability to mitigate financial fraud in digital transactions. These findings provide theoretical and practical implications for higher education institutions, regulators, and financial service providers to strengthen digital financial education and preventive measures against fraud.
Co-Authors Ahmad, Inayah Tania Aimbu, Gitania Anis, Valencia Matthew Anugrahi, Rachelyta Clarisa, Saskya Cynthia Amanda, Cynthia Dalonto, Miswati David P. E. Saerang Deftrianto, Leonardus I Made Dhullo Afandi Grace B. Nangoi Harianto Sabijono, Harianto Harijanto Sabijono Hendrik Manossoh, Hendrik Herman Karamoy Inggriani Elim Ingkiriwang, Hanny D. Jantje J. Tinangon Jenny Morasa Jessy D. L. Warongan, Jessy D. L. Jones, Tifani Jullie J Sondakh Kowel, Viva A. A. Lintje Kalangi Malawere, Natalia Christina Mangarey, Reyfando Bilgery Mangeber, Sandy Robert Moningka, Christy Virginia Moray, Christian Morgan Nender, Margaretha Novi Swandari Budiarso Paat, Equilia Debora Pingkan Lapian, Pingkan Polii, Imanuel R. A. Robert Lambey Rompas, Debora Rumagit, Arleina Sahetapy, Tirsha Cindy Salim, George Bryan Samad, Faturrahman H. Sawori, Roslin Siahaan, Josua Jonathan Sifrid S. Pangemanan Sinaga, Renancy Sondakh, Fivany Gebby Hary Sonny Pangerapan, Sonny Stanly W. Alexander Sukarno, Siti Aisyah Supu, Inka Shefrani Talondong, Susanti Tambariki, Brayel Topan Tinangon, Dr. Jantje J. Tjung, Brilian Pijar Wijaya Treesje Runtu Tuturoong, Anggreani Tuyu, Anjeli Raysa Ventje Ilat Veronika Mulalinda Waworega, Aprillinda Angie Wenur, Cindy Y. Winowoda, Sabrina Sheren Wongkar, Mega Eliza