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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat Indonesia Accounting Journal Formosa Journal of Applied Sciences (FJAS) Journal of Governance, Taxation, and Auditing Asian Journal of Applied Business and Management (AJABM) The Contrarian: Finance, Accounting, and Business Research Riset Akuntansi dan Portofolio Investasi Riset Akuntansi dan Manajemen Pragmatis
Stanley Kho Walandouw
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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System Evaluation and Accounting Procedures for Disbursing Cash Using Supply Money (Up) At The South Halmahera Regency Social Service RUNTUKAHU, Betania; WALANDOUW, Stanley Kho; KINDANGEN, Wulan D.
Journal of Governance, Taxation and Auditing Vol. 2 No. 4 (2024): Journal of Governance, Taxation and Auditing (April - June 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i4.1000

Abstract

SKPD accounting systems and procedures include processes that start with recording, summarizing, and reporting finances in APBD accountability. Cash disbursement is a resource component that is very important in implementing programs for development planned by a local government. Supply Money is a work advance in a certain amount given to the Expenditure Treasurer (BP) to finance the daily operational activities of the Work Unit or to finance expenses which, according to their nature and purpose, are not possible to do through a direct payment mechanism. The goal to be achieved by researchers is to evaluate the application of systems and accounting procedures for cash disbursements using supply money (UP) at the South Halmahera Regency Social Service by Minister of Home Affairs Regulation (Permendagri) No. 77 of 2020. The method of analysis in this study is descriptive qualitative analysis. The results of the study show that the System and Procedures for Supply Money (UP) at the South Halmahera Regency Social Service Service are not by Minister Of Home Affairs Regulations Number 77 of 2020 concerning Technical Guidelines for Regional Financial Management, because there are several procedures, namely procedures for Warrants for Paying Supply Money (SPM-UP) and procedures Inappropriate Warrant for Disbursement of Supply Funds (SP2D-UP) and no Verification Letter from the Financial Administration Officer (PPK-SKPD) attached.
Analisis sistem dan prosedur pemungutan pajak reklame sebagai upaya peningkatan Pendapatan Asli Daerah di Badan Pendapatan Daerah Kota Manado Karouw, Seren Friska; Sabijono, Harijanto; Walandouw, Stanley Kho
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.120

Abstract

Of the various types of taxes collected by the Manado City Government, advertisement tax is one type of tax that can develop its role in increasing local revenue. This research was conducted with the aim of finding out the system and procedure for collecting advertisement tax as an effort to increase PAD. The methode used is descriptive qualitative method. The research results show that the advertisement tax collection system uses an official assessment system based on Law Number 28 of 2009. The procedure for collecting advertisement tax has been carried out in accordance with Manado Mayor Regulation Number 57 of 2013 concerning Technical Guidelines for Implementation of Advertising Tax Collection. However, it can be seen from the payment procedure that there are still taxpayers who do not carry out their obligations in paying advertisement tax and do not register their advertisement tax objects. It is better for the Manado City Government, in this case the Manado City Regional Revenue Agency, to socialize again to taxpayers about the techniques of advertisement tax collection and prosecute those who break the rules.
Analisis kepatuhan wajib pajak kendaraan bermotor dan bea balik nama kendaraan bermotor dalam upaya meningkatkan penerimaan pajak daerah pada kantor UPTD-PPD Samsat Kabupaten Minahasa Tenggara Massie, Angela Meilan; Karamoy, Herman; Walandouw, Stanley Kho
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.121

Abstract

Taxpayer compliance is the obedience required for taxpayers in fulfilling their tax obligations. One of the tax obligations that must be carried out is paying motor vehicle taxes and transfer of motor vehicle tittle fee. However, there are problems that often occur so that the government is difficult to get more income from the PKB and BBNKB sectors, the purpose of this study is to analyze the compliance of motor vehicle tax and motor vehicle title transfer fees at the UPTD-PPD Samsat’s office in Southeast Minahasa Regency in 2018-2021, to find out and analyze the causes of community disobedience in paying motor vehicle tax and motor vehicle title transfer fees. The research method used is descriptive qualitative method. Based on the results of the study, it shows that the compliance in the UPTD-PPD Samsat office of Southeast Minahasa Regency is considered good. In the years 2018-2020, the realization has reached the target, but in 2021 the target was not achieved due to the presence of covid-19 which has hindered the economy of the community, and the target increase in 2021 is 40%, different from the years 2018-2020.
Analisis perkembangan penerimaan pajak daerah pada Badan Pendapatan Daerah Kota Manado Wagania, Stella Lanova; Kalangi, Lintje; 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.141

Abstract

This study aims to analyze the contribution of regional taxes to regional tax revenues at the Manado City Regional Revenue Agency in 2017-2023 and the development of its contribution during 2024-2030. This study also analyzes the factors that influence regional tax revenues at the Manado City Regional Revenue Agency in 2017-2023 and the government's efforts to maximize regional tax revenues. The data analysis method used is qualitative approach especially case study. The results show that the contribution of the realization of regional taxes of Manado City over 2017-2023 is at the lowest criteria, very poor and the highest criteria is moderate. Restaurant Tax and Street Lighting Tax contribute better than other types of regional tax. The development of the realized contribution of regional tax types of Manado City for 2024-2030 period based on analysis of regional tax revenue data for 2017-2023 is varies, experiencing decreases and increases.
Analisis tingkat kepatuhan wajib pajak orang pribadi dalam pelaporan SPT Tahunan melalui sistem e-filing selama masa pandemi COVID-19 di Kantor Pelayanan Pajak Pratama Manado Imbang, Theafilia Viona; Walandouw, Stanley Kho; Weku , Priscillia
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.143

Abstract

E-filing is an annual tax return in the form of an electronic form, and its delivery is done in the format of digital data. The purpose of this research is to determine the level of compliance of individual taxpayers in reporting annual tax returns through the e-Filing system during the COVID-19 pandemic, and to determine the constraints and efforts to improve taxpayer compliance. The research method used is descriptive qualitative and descriptive quantitative, for data obtained from the results of documentation and interviews. The results of this research is so many taxpayers have used e-Filing because of its practicality, more spesifically also because of the implementation of a social distancing system which aims to avoid direct contact with tax officials. KPP Pratama Manado also continues to provide education and socialization through social media platforms to taxpayers who still do not understand the e-Filing system.
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.
Analisis pelaksanaan dan penatausahaan belanja modal berdasarkan Permendagri Nomor 77 Tahun 2020 pada Badan Pendapatan Daerah Provinsi Sulawesi Utara Adyanto; Manossoh, Hendrik; 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.179

Abstract

The implementation and administration of expenditure is an essential aspect of regional financial management. Capital expenditure is the acquisition of fixed assets and other assets. It is therefore essential that implementation and administration of expenditure is carried out effectively. The implementation and administration of expenditure is regulated by Regulation of the Minister of Home Affairs Number 77 of 2020. This study will determine how the Regulation of the Minister of Home Affairs Number 77 is implemented and administered in relation to capital expenditure. This study employs a descriptive qualitative research method. We collected data through interviews, observation, and documentation. The data analysis process is carried out by collecting data, which is then processed and described. The results of this study are clear: capital expenditure with a cash advance is not implemented, and expenditure is carried out without a cash advance. Furthermore, the administration of capital expenditure is in accordance with current regulations, starting from the issuance of SPD, SPP LS, SPM LS, SP2D, bookkeeping, and submission of the Treasurer's accountability report at the Regional Revenue Agency of North Sulawesi Province.
Calculation, Deposit, and Reporting of Value Added Tax (VAT) Based on E-Invoice at CV Karunia Sejati Madao, Henny Pandin; Walandouw, Stanley Kho; Tangkuman, Steven Josia
Formosa Journal of Applied Sciences Vol. 3 No. 11 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i11.11934

Abstract

Tax is the largest source of income for the state which is used to advance the country's economy. Every country must have income from taxes. In the 2024 Indonesian State Budget, the target for tax revenue in Indonesia is IDR 2,307.8 trillion from state revenue or IDR 2,781.3 trillion, which is around 80% of state revenue. This study aims to calculate, deposit, and report VAT based on E-Invoice at CV Karunia Sejati. This study uses qualitative research with a descriptive method with a qualitative approach. The study shows that the results of the calculation of Value Added Tax (VAT) belonging to CV Karunia Sejati based on Law No. 7 of 2021 only occur when issuing output tax invoices, while the Company does not receive input tax invoices; The deposit and reporting process in 2023 was delayed which resulted in the Company paying administrative sanctions in accordance with the provisions of the law
Analisis prosedur inventarisasi Barang Milik Daerah (BMD) berdasarkan Permendagri Nomor 47 Tahun 2021 (Studi kasus Dinas Sosial Daerah Provinsi Sulawesi Utara) Allo, Rohayani Linggi’; Walandouw, Stanley Kho; Datu, Christian
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.229

Abstract

Inventory of Regional Property (BMD) is an important process in managing regional assets. Inventory activities to collect data, record, and report the results of data collection of Regional Property. This study aims to determine the implementation of the Regional Property Inventory Procedure based on Permendagri Number 47 of 2021 at the Regional Social Service of North Sulawesi Province. This type of research is qualitative research with a case study approach. Data collection methods through interviews, observation, and documentation. The data analysis process is carried out by collecting data which is then grouped and then analyzed and described. The results of this study indicate that the Regional Property inventory procedure carried out at the Regional Social Service of North Sulawesi Province is in accordance with Permendagri Number 47 of 2021 concerning Procedures for Implementing, Bookkeeping, Inventory, and Reporting Regional Property. However, there are still obstacles where the implementation of E-BMD is still not optimal so that it does not accommodate the entire implementation of the inventory of Regional Property at the Regional Social Service of North Sulawesi Province.
Analisis akuntabilitas, partisipatif, dan transparansi pengelolaan dana desa berdasarkan Permendagri Nomor 20 Tahun 2018 (Studi kasus Desa Wiau Lapi Barat, Kecamatan Tareran, Kabupaten Minahasa Selatan) Karundeng, Revio Kevin Brandon; Walandouw, Stanley Kho; Lintong, Diana
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.275

Abstract

Village Fund management is a major issue in village development in Indonesia. Regulation of the Minister of Home Affairs Number 20 of 2018 regulates the management of village funds, prioritizing accountability, participation, and transparency. The purpose of this study was to determine and evaluate the accountability, participation, and transparency of village fund management in Wiau Lapi Barat Village, Tareran District, South Minahasa Regency. This study used a qualitative descriptive method and the data collection techniques used were documentation and interviews. This interview involved stakeholders related to village fund management in Wiau Lapi Barat Village. The results of this study conclude that Wiau Lapi Barat Village has made good efforts in transparency, accountability, and participation to manage village funds in accordance with the Regulation of the Minister of Home Affairs Number 20 of 2018. However, there are still things that need to be improved in transparency to the community to achieve more optimal village fund management. The results of this study conclude that Wiau Lapi Barat Village has made good efforts in transparency, accountability, and participation to manage village funds in accordance with the Regulation of the Minister of Home Affairs Number 20 of 2018. However, there are still things that need to be improved in transparency to the community to achieve more optimal village fund management.
Co-Authors Adyanto Allo, Rohayani Linggi’ Anggraini, Ni Luh Putu Anggreyni Gumolung Anis, Valencia Matthew Anjali, Andini Anneke Wangkar Arman, Haryanti Bawansel, Glorya Indriani Brando Kaunang, Brando Brenda Tirie, Brenda Buntu, Hebenheiser Christi, Kodoati N. Claudia, Salibana Sharon Debora Datu, Christian V. David Paul Elia Saerang DEWI, Ade Ayu Prita Fajriansyah, Yudi Faleria, Rondonuwu Ester Fernando, Ida Bagus Putu Frasawi, Jusuf Habel Goni, Lesli Mersi Grace B. Nangoi Grace Nangoi Harijanto Sabijono Haryanto , Ag. Dwi Hasna Rahim Hendrik Manossoh, Hendrik Herman Karamoy Hunta, Aldi Andrew Imbang, Theafilia Viona Inggriani Elim Iroth, Natasia Ivana Marghareta Londorang Jantje J. Tinangon Jantje Tinangon Jecklein, . Jenny Morasa Jullie J Sondakh Kalangi , Lintje Kaligis, Billclin Karouw, Seren Friska Karundeng, Revio Kevin Brandon Karuniawan, Steven Katuuk, Djuliana Kenap, Rebecca Angeline Lalombombuida, Yosua Latjandu, Lady Diana Lijow, Trifena F. Linda Lambey, Linda Lintje Kalangi Lintong, Diana Lintong, Diana Nova Maatuil, Andika Prianto Madao, Henny Pandin MAMAGHE, Olivia Cristina Mamahit, Ryan Yngwie Manarisip, Villy Putry Marjelitha Mandagi, Junisa Manggopa, Dian Ayu Merdekawati Maruf, Juniarti Melisa Maruf, Juniarti Melisa Massie, Angela Meilan Mega, Katryn Natania Melissa Olivia Tanor, Melissa Olivia Meryll Michelle Makatengkeng Najoan, Getruida Neni Revina Nancy Ticoalu Nangoi, Grace B Nefriani Ester Sandag Novita Lalensang Oflagi, Jean Gabril Pangalila, Chelsea Pangemanan, Hendrik Ricart Patta, Antony Rendy Pontoh, Winston . Powa, Yudhi Rahayu, Magfirah S. Rahman, Magfirah Rakian, Regina B. T. Rantung, Sarah Evangelista Rompas, Yiska Fira Rotinsulu, Glenn Rungkat, Putri Oktwentysi Felisiany RUNTUKAHU, Betania Sambuaga, Mia M. Samuna, Juwita Natalia Sangka, Sallyritna Sardjono, Olivia Y. M Selvina Sitorus Sifrid Pangemanan Sifrid s Pangemanan Sila, Iswandy K. Singon, Dewita Sophia Sri Wardana Saleh Mangkona, Sri Wardana Saleh Syermi S.E. Mintalangi Tampang, Elisabeth Tangkere, Marcho Rivelino Tangkuman, Steven Josia Theo, Jordi Treesje Runtu Tumbel, Deisy M. Tumbel, Gilbert Ayub Tumbol, Olivia A. Tumilantouw, Kezia Nanseila Wulan Turangan, Veren Tinesia Ulfiyati, Ulfiyati Wagania, Stella Lanova Wala, Tirsa Rosiana Lini Weku , Priscillia Widjaja, Prielly Natasya Kartini Wulan D. Kindangen, Wulan D.