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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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Pengaruh transfer pricing terhadap agresivitas pajak perusahaan sektor energy yang terdaftar di Bursa Efek Indonesia Tahun 2020-2023 Buntu, Hebenheiser; Kalangi , Lintje; Walandouw, Stanley Kho
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.294

Abstract

Tax aggressiveness refers to corporate tax planning activities that exploit loopholes in tax regulations to minimize tax obligations, either through legal means such as tax planning or illegal means like tax evasion. This practice has the potential to reduce a country's tax revenue. This study aims to examine the effect of transfer pricing on tax aggressiveness. The research population consists of mining companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. Using a purposive sampling method, 28 companies were selected over four years, resulting in a total of 112 observations. This study employs a quantitative approach, utilizing simple linear regression to analyze the relationship between the independent and dependent variables. The findings indicate that transfer pricing does not significantly influence tax aggressiveness.
A Analysis of E-Samsat Implementation in Increasing Motor Vehicle Tax Revenue at UPTD PPD Samsat Maid Talaud Lalombombuida, Yosua; Walandouw, Stanley Kho; Mintalangi, Syermi S. E.
ACCOUNTABILITY Vol. 14 No. 01 (2025): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/ja.v14i01.60323

Abstract

Taxes are mandatory contributions paid by individuals or entities to the state, which are used to finance various development programs and public services. This study aims to analyze whether the application of e-samsat superior services has been effective in increasing motor vehicle tax revenue at UPTD PPD Samsat Maid Talaud. By utilizing information technology, e-samsat is expected to make it easier for taxpayers to make tax payments online, thereby increasing public tax compliance. The method used in this research is descriptive analysis, which includes data collection through interviews, documentation, and observation. The results showed that the implementation of e-samsat superior services has had a positive impact on increasing motor vehicle tax revenue, although there are still challenges in socialization and public understanding of this system. This research is expected to contribute to the development of science in the field of taxation and provide practical input for UPTD PPD Samsat Maid Talaud in improving the effectiveness of the tax collection system.
Analisis penerapan good corporate governance dalam meningkatkan kinerja karyawan di PT Pos Indonesia Kantor Cabang Utama Manado Manggopa, Dian Ayu Merdekawati; Walandouw, Stanley Kho; Latjandu, Lady 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.308

Abstract

Good Corporate Governance is a set of principles that guarantee a company is run in a transparent, accountable, responsive, independent, and fair manner. Implementing Good Corporate Governance has a significant impact on various aspects of the organization, including employee performance. This research aims to analyse the relationship between the application of Good Corporate Governance and the improvement of employee performance. The study employs a qualitative method with a descriptive approach. Transparency in information and communication encourages employees to understand their roles, while accountability and result-based performance measurements create clear responsibilities. Accountability for tasks and the existence of reward and sanction systems maintain work discipline. Independence in decision-making and task completion provides employees with the freedom to innovate, while fair and objective treatment in career development motivates employees to contribute their best.
Analisis penerimaan pajak reklame pada Badan Pendapatan Daerah Kota Manado Arman, Haryanti; Walandouw, Stanley Kho; Wangkar, Anneke
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.325

Abstract

Regional autonomy and fiscal decentralisation require local governments to manage their finances and become self-governing. One of them is by exploring the potential of local revenue through local taxes. Billboard tax is included in the district/city local tax, so it is important to evaluate the implementation of the law at the local level, especially in Manado City. This study aims to analyze the effectiveness and contribution of advertising tax revenue to the Manado City Regional Original Income (PAD) at the Regional Revenue Agency during the period 2020 to 2022. The method used in this study is a descriptive qualitative method used by processing data through calculating the percentage of effectiveness and contribution based on a comparison between the realization and target revenue and PAD realization. The results of the study show that the level of effectiveness of advertising tax revenue has increased every year. Meanwhile, the contribution of advertising tax to the Manado City PAD has decreased from year to year. This shows that the role of advertising tax as a source of PAD is still very low and has not made a significant contribution to regional income.
Analisis perencanaan, pelaksanaan, penatausahaan, pelaporan dan pertanggungjawaban pengelolaan keuangan desa Di Desa Kiawa Satu Utara Kecamatan Kawangkoan Utara Singon, Dewita Sophia; Walandouw, Stanley Kho; Kindangen, Wulan D.
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.342

Abstract

Village financial management encompasses a series of activities including planning, implementation, administration, reporting, and accountability. The substantial amount of village funds allocated by the central government presents potential risks for financial mismanagement, thereby necessitating orderly and procedural management. This study aims to analyze the stages of village financial management: planning, implementation, administration, reporting, and accountability in Kiawa Satu Utara Village. This research employs a descriptive qualitative method with data collected through observation, interviews, and documentation. Data were analyzed through a process of data collection, reduction, presentation, and drawing conclusions. The findings reveal that the planning, implementation, and accountability stages have been conducted in accordance with Minister of Home Affairs Regulation Number 20 of 2018. However, the administration and reporting stages have not been fully implemented in line with the applicable regulations.
Preventing fraud in village financial management: the role of competence, systems, and anti-fraud awareness Mega, Katryn Natania; Tinangon, Jantje J.; Walandouw, Stanley Kho
The Contrarian : Finance, Accounting, and Business Research Vol. 4 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.319

Abstract

Fraud is an illegal act in the form of deception, concealment, or violation of trust committed by a person or organization with the aim of obtaining money, property, services, or to protect personal or business interests. Prevention of fraud needs to be done so that the organization, in this case the village government, does not suffer losses. The purpose of this study is to examine and analyze the influence of the competence of village apparatus and the village financial system on fraud prevention, as well as to examine and analyze whether anti-fraud awareness can moderate the influence of the competence of village apparatus and the village financial system on fraud prevention. This research was conducted in villages in East Bolaang Mongondow Regency, with all village heads and finance heads as respondents. The data analysis process to determine the results for outer model testing, inner model testing, and hypothesis testing. The results of this study are that the village apparatus competence and the village financial system have a significant positive effect on fraud prevention. This means that the higher the competence of village apparatus and the better the implementation of the village financial system application, the greater the prevention of fraud. The next result is that anti-fraud awareness strengthens the influence of village apparatus competence on fraud prevention. However, anti-fraud awareness weakens the influence of the village financial system on fraud prevention.
Analysis of the utilization of inspectorate audit report provincial and regency/city inspectorates by BPK representative of North Sulawesi Province Haryanto , Ag. Dwi; Tinangon, Jantje J.; Walandouw, Stanley Kho
The Contrarian : Finance, Accounting, and Business Research Vol. 3 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.164

Abstract

This study aims to determine the implementation of the use of the Provincial and Regency/City Inspectorate Audit Report (LHP) by the BPK Representative of North Sulawesi Province in the period of 2021 to 2023, obstacles and efforts to overcome obstacles. This research uses a qualitative method. Data collection with unstructured observations, in-depth interviews, and documentation. The results of the study show that the LHP of the Regional Inspectorate has not fully made an active contribution to the preparation of the program, implementation, and control of audit activities by the BPK Representative of North Sulawesi Province. The LHP of the Regional Inspectorate has contributed when the BPK Audit Team carried out the audit task. The BPK Audit Team is active in requesting the Regional Inspectorate's LHP and the Regional Inspectorate's Annual Supervision Work Program (PKPT) during the implementation of the audit task used in examining problems and recommendations along with not continuing the Regional Inspectorate LHP. The results of the BPK Audit Team's study are used in the preparation of the business risk matrix, fraud risk matrix, sample selection strategy and preparation of additional/alternative procedures if necessary. The obstacle to the use of the Regional Inspectorate LHP for BPK is the lack of understanding of the obligation of the Regional Inspectorate to actively submit its LHP to the BPK, the lack of timely receipt of the Regional Inspectorate LHP by the BPK Audit Team so that an in-depth evaluation cannot be carried out, the scope of the Regional Inspectorate LHP object is less relevant to the needs of the Audit Team. The efforts that have been made by BPK are that the BPK Audit Team has made a written request for the list of LHPs along with the LHP of the Regional Inspectorate and the Badiklat PKN BPK RI has opened opportunities to improve the competence of Regional Inspectorate inspectors with training for Regional Inspectorate inspectors.
Implementation of Government Accounting Standards Statement (PSAP) Number 05 Concerning Inventory Accounting at the Minanga Community Health Center, Manado City Manarisip, Villy Putry Marjelitha; Morasa, Jenny; Walandouw, Stanley Kho
Asian Journal of Applied Business and Management Vol. 3 No. 3 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajabm.v3i3.11062

Abstract

This research evaluates the application of Government Accounting Standards Statement (PSAP) Number 05 concerning inventory accounting at the Minanga Community Health Center, Manado City. PSAP Number 05 regulates the recognition, measurement and disclosure of inventories in government financial reports. The methods used include observation, interviews and document analysis. The research results show that inventory recognition and measurement are in accordance with standards, such as the application of the FIFO method and acquisition costs. However, inventory disclosure in the Notes to Financial Reports (CALK) is less detailed. This research recommends improvements in disclosure to increase transparency and compliance with PSAP 05, as well as providing a reference for improving accounting practices in government health institutions.
Analisis peran sistem keuangan desa (Siskeudes) dalam meningkatkan akuntabilitas keuangan desa: Studi kasus Desa Komus II Kabupaten Bolaang Mongondow Utara Bawansel, Glorya Indriani; Walandouw, Stanley Kho; Sardjono, Olivia Y. M
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.405

Abstract

Financial accountability at the village level is a crucial element in achieving transparent and effective local governance. To strengthen accountability and efficiency, the Indonesian government—through BPKP and the Ministry of Home Affairs—introduced the Village Financial System (Sistem Keuangan Desa or Siskeudes), a digital tool designed to support village governments in managing public funds more transparently. This study aims to analyze the role of Siskeudes in improving financial accountability in Komus II Village, North Bolaang Mongondow Regency. Using a qualitative descriptive approach, data were collected through interviews, observations, and documentation involving village officials and local stakeholders. The findings reveal that the implementation of Siskeudes significantly enhances transparency, efficiency, and reliability in village financial reporting. The system simplifies the documentation process, accelerates reporting, and minimizes the risk of fund misuse. Nevertheless, several challenges remain, particularly limited technological infrastructure and insufficient human resource capacity. This study highlights the importance of digital transformation in public sector accounting and the need for continuous capacity-building initiatives for village officials. The findings contribute to the growing body of literature on digital financial governance in developing regions and provide practical implications for policymakers aiming to institutionalize accountability through technology-driven systems.
Analisis pelaporan pengelolaan keuangan desa (Studi kasus di Desa Wuwuk, Kecamatan Tareran, Kabupaten Minahasa Selatan) Rompas, Yiska Fira; Walandouw, Stanley Kho; Lintong, Diana Nova
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.414

Abstract

Village financial management reporting is vital for ensuring accountability and transparency in public fund use. This study analyzes the implementation of financial reporting in Wuwuk Village, Tareran Sub-district, South Minahasa Regency, based on Minister of Home Affairs Regulation No. 20 of 2018. Using a qualitative case study approach, data were collected through interviews, observation, and documentation. The results show that the village prepares implementation and realization reports as part of the APBDes realization report. However, reporting is conducted per disbursement stage instead of per semester, causing delays due to incomplete data. These findings highlight procedural inconsistencies and limited understanding among village officials, underscoring the need for stronger administrative capacity to enhance transparency and accountability.
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.