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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 Ipteks Akuntansi Bagi Masyarakat Gorontalo Accounting Journal Indonesia Accounting Journal Formosa Journal of Science and Technology (FJST) The Contrarian: Finance, Accounting, and Business Research Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis
Jantje J. Tinangon
Universitas Sam Ratulangi Manado
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Journal : Riset Akuntansi dan Portofolio Investasi

 1 
Analisis perbandingan pengelolaan keuangan di Desa Pineleng Satu Timur dan Desa Lotta berdasarkan Permendagri Nomor 20 Tahun 2018 Imbing, Grasela Feini; Tinangon, Jantje J.; Budiarso, Novi Swandari
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.73

Abstract

Village Financial Management encompasses planning, implementation, administration, reporting, and village financial accountability, as outlined in Permendagri Number 20 of 2018. Villages are granted adequate authority and financial resources to manage their potential for improving the economy and welfare of residents, as well as for village development activities. The village government plans to implement the project using funds from the Village Budget (APBDes). The objective of this study is to determine whether financial management in Pineleng Satu Timur Village and Lotta Village, Pineleng District, Minahasa Regency complies with Permendagri No. 20 of 2018 and to investigate the Performance Allocation in the two villages. The study employs a descriptive qualitative method to collect relevant data. The financial management research conducted in Pineleng Satu Timur Village and Lotta Village indicates compliance with Permendagri Number 20 of 2018 for the planning, implementation, reporting, and accountability stages. However, non-compliance with Permendagri Number 20 of 2018 was found in the administration stage.
Analisis penatausahaan inventarisasi barang milik daerah berdasarkan Permendagri Nomor 47 Tahun 2021 pada Bapenda Kota Manado Tumilantouw, Kezia Nanseila Wulan; Tinangon, Jantje J.; Walandouw, Stanley Kho
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.149

Abstract

Inventory is an activity to collect data, record and report the results of data collection on Regional Property (Permendagri 47/2021). Inventory is carried out to provide good data on Regional Property in an effort to create orderly administration and physical order as well as simplify the implementation of management of Regional Property. This research aims to 1) determine the implementation of regional property inventory procedures in the process of data collection, recording and reporting of regional property data collection results at the Regional Development Planning Agency of North Sulawesi Province; 2) know that the implementation of regional property inventory procedures in the process of data collection, recording and reporting of property data collection results is in accordance with Minister of Home Affairs Regulation Number 47 of 2021. This type of research is qualitative research with a descriptive approach. The research results show that the regional property inventory procedures carried out at BAPENDA Manado City are in accordance with Minister of Home Affairs Regulation Number 47 of 2021 concerning Procedures for Implementing Bookkeeping, Inventory and Reporting of Regional Property. However, there are obstacles that often occur, namely problems in inputting data due to the SIMDA BMD application not yet accommodating all of Permendagri No. 47 of 2021 so that it can hamper the process of inputting BMD data.
Evaluasi tahapan akuntansi belanja pemeliharaan gedung pada Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Minahasa Selatan Sumampouw, Hesky Jeremy; Tinangon, Jantje J.; Mawikere, Lidia M
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.158

Abstract

It is important to allocate adequate maintenance spending to maintain the condition of government assets so that they continue to function well. Every year the budget allocation has become commonplace for every SKPD. However, sometimes the allocated budget results in excess funds and is not maximized with other priority spending. The aim of this research is to determine the stages of accounting for building maintenance expenditures at the South Minahasa Regency Regional Financial and Asset Management Agency. The type of research used in this research is qualitative. The data collection methods used were interviews and documentation studies. This research was carried out at the South Minahasa Regency Regional Financial and Asset Management Agency. The results of this research show that the South Minahasa Regency Regional Financial and Asset Management Agency carries out the accounting stages for building maintenance expenditure based on Permendagri 77 of 2020.
Evaluasi pertanggungjawaban Anggaran Pendapatan dan Belanja Desa (APBDes) di Desa Patokaan Kecamatan Talawaan Ponto, Endang Sri Ayu; Tinangon, Jantje J.; Afandi, Dhullo
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.184

Abstract

Regional autonomy is a fundamental right, authority, and obligation of an autonomous region. It entails the ability to regulate and manage government affairs and the interests of local communities in accordance with statutory regulations. The central government has implemented regional autonomy to empower regional governments to manage their own affairs without interference. This research aims to determine whether the Village Revenue and Expenditure Budget (APBDes) in Patokaan Village is in compliance with Law Number 20 of 2018. The data analysis method used is qualitative research with a descriptive approach. The research results clearly show that the accountability of the Village Revenue and Expenditure Budget (APBDes) in Patokaan Village is in line with the regulations set out in Home Affairs Government Number 20 of 2018 concerning Village Financial Management. Specifically, the village government has submitted an accountability report in a timely and transparent manner to the Village Consultative Body (BPD) and the community through an information board on the design and realization of the 2023 Village Revenue and Expenditure Budget.
Analisis akuntabilitas dan transparansi APBDes Desa Suluan Kecamatan Tombulu Kabupaten Minahasa berdasarkan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 Mokoagouw, Reyyansi Wicen; Tinangon, Jantje J.; Kapojos, Peter M.
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.210

Abstract

The Village Budget and Revenue (APBDes) is an annual budget plan of the village government and is the basis for the management of village funds. Village governments are required to manage community funds in a transparent and accountable manner so that the government can record and report on the accounts. The purpose of this study is to determine the accountability and transparency of APBDes of Suluan Village, Tombulu District, Minahasa Regency, based on the Regulation of the Minister of Home Affairs Number 20 of 2018. The method used in this study is qualitative descriptive, which aims to collect data to analyse and describe the systems and procedures of the APBDes. The resource persons in this study are the village head, village secretary, village treasurer and head of government. The results of the study show that the management of APBDes in Suluan Village is based on the Regulation of the Minister of Interior No. 20 of 2018 and the indicators and principles of accountability, transparency and participation. Suluan Village provides good, accountable, transparent, and participatory information such as information through village deliberations and the installation of billboards that make information on village development financing in the APBDes and involve the community, community involvement in the planning process and implementation of the APBDes.
Peran inspektorat dalam mewujudkan pengelolaan dana desa yang akuntabel di Kabupaten Kepulauan Talaud Manumbalang, Ireynda; Tinangon, Jantje J.; Kalalo, Meily Y. B.
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.318

Abstract

This study aims to determine the role of the Inspectorate in realizing accountable village fund management in the Talaud Islands Regency. The type of research used is qualitative with a descriptive approach. The results of research on the role of the Inspectorate in realizing accountable village fund management are (1) Inspection, carried out according to the provisions. (2) Review, review of planning documents and their implementation by examining the SPJ. (3) Monitoring, checking planning documents, monitoring implementation and final monitoring (4) Evaluation, ensuring transparency by making information boards, billboards related to the realization of the activity budget and the completeness of the accountability report (5) Guidance, carried out by training technical guidance, and consultation regarding the management of village funds, has been in accordance with applicable laws and regulations.
Analisis perlakuan akuntansi aset tetap pada Badan Pengelolaan Keuangan Dan Pendapatan Daerah Kabupaten Kepulauan Sangihe berdasarkan Permendagri No 1 tahun 2019 Darea, Tania Wilhelmina; Tinangon, Jantje J.; Warongan , Jessy D. L.
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.380

Abstract

Fixed assets play a crucial role in government financial reporting at both central and regional levels, as they represent resources that must be safeguarded and managed responsibly. This study analyzes the accounting treatment of fixed assets at the Regional Financial and Revenue Management Agency of Sangihe Islands Regency in accordance with the Indonesian Ministry of Home Affairs Regulation No. 1 of 2019. Using a descriptive qualitative approach, data were collected through interviews, observation, and documentation. The findings indicate that the depreciation of regional assets covers various types of fixed assets, including buildings, official vehicles, office equipment, and public facilities. Depreciation is determined based on estimated useful life, residual value, and the straight-line method. However, the depreciation calculations have not fully complied with the prescribed regulations. Registration and disclosure of fixed assets are conducted through the agency’s financial statements to enhance transparency and accountability in regional asset management. This study highlights the importance of implementing standardized accounting practices to ensure accurate and reliable financial reporting of government fixed assets.
Co-Authors Adi, R. Haryo Wiratama Akandji, Vidya Akerina, Enrico Alfryo Toar Lumintang Amelia Adinda Nancy Supit Andre B. Wehantouw Angelika Parengkuan Anggraini, Ni Luh Putu Anneke Wangkar Anton, Mandang Gabriel Aring, Aprico Assa, Sintya Clara Barbakem, Dealice Ivana Bawon, Wulandari Safitri Bawonse, Steward Billy Bulan, Sinambow Gloria Injilita Caneva, Helmi Christy P.A Karouw, Christy P.A Dahlia Dico Dalonto, Miswati Darea, Tania Wilhelmina Datu, Christian V. Dewanata, Pandu Dhullo Afandi Dhullo Affandi Duinkerken, Jessie Christy Natalia Eduard Junior Garry Santie, Eduard Junior Garry Engka, Fresly Kornelius Fahmi, Abdul Rahim Florence Katthy Mawikere, Florence Katthy Gabriela Fiolita Pandoh, Gabriela Fiolita Gamaliel, Hendrik . Gebrilia Virgia Languju Gerungai, Natalia Y. T. Gerungai, Natalia Y. T. Gimon, Hadi Prabowo Glaidys Anggelina Dolonseda, Glaidys Anggelina Glassie Lovely Anggitha Dahna Maringka Goni, Lesli Mersi Grace B. Nangoi Greivy Panambunan, Greivy Grifyth P. C. Sangeroki Handri Hanny Budiman, Handri Hanny Harijanto Sabijono Hariyati K. Danial Haryanto , Ag. Dwi Heince R. N. Wokas Heince R.N Wokas Hendrik Gamaliel Hendrik Manossoh, Hendrik Herman Karamoy Herwanto, Theo Alfan Hunta, Aldi Andrew I Gede Suwetja Imbing, Grasela Feini Indriani, Dwinta Inggriani Elim Jessy D.L Warongan, Jessy D.L Jessy D.L. Warongan, Jessy D.L. Jullie J Sondakh Jusuf, Renaldo Andrew Kalalo, Meily Y. B Kapojos, Peter Marshall Karmila, Dina Kaunang, Talita L. Kawatu, Brenda Meydita Lineke Kawulusan, Muhamad A. Kentey, Sianly Lovely Kiay Demak, Yulindasari Kojo, Oliviana Kolantung, Jurivel A.G. Krar, Sonaria Latjandu, Imelda Leike Refni Muaja Leonardo Kumambow, Leonardo Letlora, Ray Marcel Lidia Mawikere Lintje Kalangi Lintong, Diana N. Lomboan, Meiva F. Londa, Cliver Lonex Dandel Anumpitan, Lonex Dandel Lumowa, Cindy Shelly Luntungan, Natasya N. Manampiring, Ryane B.T. Manangin, Sri Ika Novita Manumbalang, Ireynda Maradesa, Maya Veronicha Marchella Tiara Muhea, Marchella Tiara Mario Kudus Lamohamad, Mario Kudus Maruf, Juniarti Melisa Masrinah, Linath Maulana, Moh. Reza Mavolia Marchia Manengkey, Mavolia Marchia Mawikere, Lidia M May, Gordon Angel Mega, Katryn Natania Meily Kalalo Meily Y. B. Kalalo, Meily Y. B. Mende, Junior Miftahul Jannah Akuba, Miftahul Jannah Modim, Arif Rahman Mokoagouw, Reyyansi Wicen Moniung, Jennifer T. M Muhammad, Reynaldi Nadya Pretti Kalalo Najoan, Getruida Neni Revina Nendher, Joindra Nesare, Vannia Christiani Nikita Angelita Maria Nangoy, Nikita Angelita Maria Novi Budiarso Novi S. Budiarso, Novi S. Novi Swandari Budiarso Novita Mandagi, Novita Olana Christin Pasodung Oldison Santosa Owu, Ribka Yuliana Syaloom Padja, Aditya Rachman Pakaja, Ridhwan Muhammad Isma’il Palangngan, Diaz Donatus Pandaleke, Reska Brigita Pangau, Natasha Rianny Pangau, Natasha Rianny Patta, Antony Rendy Polopadang, Stefian Pomantow, Lucky P. Ponto, Endang Sri Ayu Pontoh, Melva Karla Yece Pricilia G. Lintong Puasa, Flayer Rahantoknam, Trivena Anastasia Rajagukguk, Tondy Maranatha Rambi, Riena Millenia Mahdalena Rambing, Thalia Amelia Constantie Reimassa, Lani B. Rembet, Juanda Elia Restya Cykly Ngelo Ribka Fininalce Tampi, Ribka Fininalce Ribka Rosalia Pesik Rifai, Rizka Putri Rimbing, Sheron H. R. Rissard Koyongian, Rissard Ritno H. Rondonuwu, Ritno H. Robert Lambey Ruata, Deisy Seleste Rudy J. Pusung Rudy Pusung Rumbayan, Putri Luana Indira Meyni Rumengan, Vriska Ryan C.C Languju Saipi, Raquel Amelia Sambali, Ellyssa Belinda Samuel Mairuhu Sardjono, Olivia Y.M Sherly Pinatik Sintje Rondonuwu, Sintje Sitti Maryam Mohamad Soeradi, Dewi Shinta Sonny Pangerapan, Sonny Stanley Kho Walamdouw Stanley Kho Walandouw Stanley W. Alexander, Stanley W. Steven J. Tangkuman Steven Tangkuman Sukarno, Siti Aisyah Suleman, Andini Tirta Cricela Sumampouw, Hesky Jeremy Sumampow, Melisa Supit, Priscila T. Tamigau, Marilin I. Tanjung, David Taroreh, Eric Joseph Tendean, Lanny Ternalemta, Ternalemta Tirayoh, Victorina Victorina Z. Tiwow, Santi Toweula, Azarya Anugrah Treesje Runtu Treesje Runtu, Treesje Tumilantouw, Kezia Nanseila Wulan Turangan, Grace M. Turangan, Veren Tinesia Turulaki, Shinta . Umboh, Angelina D. Utiarahman, Novlicia Putri Ventje Ilat Victorina Z. Tirayoh Wahongan, Larey Walandouw, Stanly Kho Wangkar, Anneka Warongan , Jessy D. L. Warongan, Jessy D. L Widianita Patara, Widianita Winston Pontoh Yanti Silvia Watuseke