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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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ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN INDEKS LQ-45 DENGAN PERUSAHAAN INDEKS HIGH DIVIDEND 20 DALAM PENENTUAN KEBIJAKAN DIVIDEN PADA SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. Rambi, Riena Millenia Mahdalena; Tinangon, Jantje J.; Datu, Christian
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 4 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.4.38168.2021

Abstract

Financial performance is one of the company’s considerations in determining dividend policy, affected by the opinions and assessments of investors as an external funding source. The purpose of this study is to determine the difference in financial performance using financial ratios, between LQ-45 index and High Dividend 20 index of the Infrastructure sector. This study uses a comparative quantitative approach. The analytical technique used in this study is two-average difference test (independent sample t-test). Based on criteria, there are 7 infrastructure sector companies listed in LQ-45 index and High Dividend 20 index. The results of the study prove that there are significant differences in financial ratios of DER, ROA, NPM, and DPR, while for CR and TATO ratios it is found that there is no significant difference between the two indices in 2017-2019. The analysis conducted shows that the infrastructure sector listed in High Dividend 20 index have better financial performance seen from DER, TATO, ROA, NPM, and DPR ratio, and infrastructure sector companies listed in LQ-45 index have a good performance in terms of CR ratios.
PENGENDALIAN INTERNAL MELALUI RISK ASSESSMENT PENGADAAN BARANG DAN JASA PADA DINAS PERUMAHAN RAKYAT DAN KAWASAN PERMUKIMAN KABUPATEN TOLITOLI Maulana, Moh. Reza; Tinangon, Jantje J.; Wokas, Heince R. N.
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i2.38612

Abstract

This study aims to analyze the risk of procurement of goods and services at the Department of Public Housing and Residential Areas of Tolitoli Regency using model from ISO 31010, analyze the internal controls that need to be carried out based on COSO theory to minimize the risk of procurement of goods and services as well as mitigate any risks. This type of research is a qualitative research with a case study approach. Methods of data collection using interviews and documentation. Informants were selected using purposive sampling with the consideration of the most experienced and knowledgeable people about the research problem. The results show that there are 9 possible risks that occur in the process of procuring goods/services. Of the 9 risks, 3 risks are very high status, 4 risks are high status, 1 risk is moderate status and 1 risk is low status. Internal control has been carried out, but has not touched all aspects of internal control according to the internal control theory of COSO. 
ANALISIS AKUNTABILITAS BELANJA BANTUAN SOSIAL PADA PEMERINTAH KOTA MANADO Puasa, Flayer; Tinangon, Jantje J.; Manossoh, Hendrik
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i2.38587

Abstract

This study aims to analyze the suitability of the accountability of social aid expenditures in the Manado City Government with applicable regulations, to analyze the obstacles faced in the implementation of social aid expenditure accountability and the efforts made by the Manado City Government to increase the accountability of social aid expenditures. This study uses a qualitative method with an exploratory case study approach. Data were obtained through in-depth interviews, documentation studies and observation.The results of the study indicate that the accountability of social aid expenditures in the Manado City Government has been implemented based on the regulations set by the government, although in its management there are still some obstacles. These constraints are human resource competence, compliance, sanctions, coordination, monitoring and regulation. Of the seven processes for managing social aid expenditures, the accountability and reporting processes are the processes that often experience problems, namely human resource competence, compliance, coordination and monitoring. Meanwhile, efforts that have been made to increase the accountability of social aid expenditures are by conducting socialization and requesting accountability reports to recipients of social assistance.Furthermore, there are several things that are recommended to increase the accountability of social aid expenditures to the Manado City Government, namely: it is necessary to pay attention to the balance of the use of human resources between the number of staff needed (quantity) and the expertise (competence) possessed; strict sanctions must be regulated in regulations and actually implemented; it is necessary to have an initiative from the manager in this case the related SKPD to study the regulations that become a reference on the main tasks and functions in the management of social aid expenditures; coordination between fellow social aid managers needs to be carried out; the manager is obliged to assist the recipient in preparing the accountability report; in addition to sending letters and making calls, requests for accountability reports need to be followed up by picking up directly from the recipient; managers need to provide an accountability report format, because in addition to assisting recipients in making accountability reports, they also facilitate auditors in conducting audits.
FAKTOR – FAKTOR YANG MEMPENGARUHI PENCAPAIAN NILAI INDIKATOR KINERJA PELAKSANAAN ANGGARAN SATKER PADA KPPN MANADO Manangin, Sri Ika Novita; Tinangon, Jantje J.; Gamaliel, Hendrik
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 14 No. 2 (2023)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v14i2.53506

Abstract

Budget Implementation Performance Indicators (IKPA) are indicators set by the Ministry of Finance as BUN to measure the quality of budget implementation performance of State Ministries/Institutions. IKPA is used as a monitoring and evaluation tool for budget implementation, which is used as a measure and reflects the performance of work units regarding the quality of budget planning, the quality of budget implementation and the quality of budget implementation results. This research aims to find out what factors influence the achievement of IKPA values for work units at KPPN Manado. This research was conducted on 43 work units at KPPN Manado who received average and deficient predicates in the IKPA FY.2022 assessment. This research uses a questionnaire distributed to budget managers (KPA, PPK, PPSPM, Exchequer, Program and Evaluation and Procurement). Hypothesis testing uses multiple linear analysis with the help of SPSS 26. The research results show that organizational commitment, government regulations and coordination influence the achievement of the IKPA value and human resources do not influence the achievement of the IKPA value. This research is expected to increase the achievement of IKPA values for work units at KPPN Manado. Both management and employees must fulfill these four factors. Management supports employees in improving competence, motivation at work, compliance with regulations and good communication.
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.
Analisis penerapan sistem dan prosedur pengeluaran kas belanja langsung pada Badan Pendapatan Daerah Provinsi Sulawesi Utara Sambali, Ellyssa Belinda; Tinangon, Jantje J.; Lintong, Diana N.
Riset Akuntansi dan Manajemen Pragmatis Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.228

Abstract

Implementing cash disbursement systems and procedures in accordance with applicable regulations is very important for government institutions in order to assess the effectiveness of the systems and procedures implemented and facilitate the cash disbursement process. The cash disbursement system and procedures are regulated in Minister of Home Affairs Regulation Number 77 of 2020 concerning Technical Guidelines for Regional Financial Management as well as being the main reference in managing regional cash at the Regional Revenue Agency of North Sulawesi Province. This research aims to analyze the implementation of systems and procedures for direct cash expenditure (LS) for the procurement of goods and services at the Regional Revenue Agency of North Sulawesi Province based on Minister of Home Affairs Regulation No. 77 of 2020. The type of research used is descriptive qualitative with data collection techniques through interviews, observation and documentation studies. The research results showed that the system and procedures for disbursing cash directly to the BAPENDA of North Sulawesi Province were running well in accordance with Minister of Home Affairs Regulation No. 77 of 2020.
Analysis of Financial Management of Village-Owned Enterprises (BUMDes) Based on Government Regulation Number 11 of 2021 (Case Study in Niampak Village, Beo Selatan District, Talaud Islands Regency) Maradesa, Maya Veronicha; Tinangon, Jantje J.; Kapojos, Peter M.
Formosa Journal of Science and Technology 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/fjst.v4i1.13445

Abstract

This research aims to determine the financial management of the Village-Owned Enterprise (BUMDes) Tinarangen in Niampak Village, South Beo District, Talaud Islands Regency. The research method used is qualitative with descriptive analysis. Data collection techniques are observation, interviews, and documentation. The data sources in this research are primary and secondary data. This research is guided by Government Regulation No. 11 of 2021 concerning Village-Owned Enterprises, wich seen from the process of planning, implementation, and accountability. The result of the research show that (1) Planning at BUMDes Tinarangen is discussed and agreed upon during village meetings; (2) Implemetation of BUMDes Tinarangen are carried out by the operational executor, where the in recording records BUMDes Treasurer only records cash expenditures in the daily cash book, while cash income are not recorded. The financial reports are prepared by the BUMDes supervisor due to the Treasurer's limitations in preparing financial reports; (3) The accountability of BUMDes Tinarangen, since it started operating until now has only been to the BUMDes Supervisor and is only verbal accountability.
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