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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 JURNAL BERKALA ILMIAH EFISIENSI
Grace Nangoi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS SISTEM PENGENDALIAN INTERN DAN PEMANFAATAN IT GOVERNANCE TERHADAP KEANDALAN LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN MINAHASA TENGGARA MENGGUNAKAN FRAMEWORK COBIT (Control Objectives For Information And Related Technology) Ole, Halens Ryanlie; Nangoi, Grace; Wokas, Heince R. N.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 10, No 1 (2015)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.10.1.7362.2015

Abstract

The purpose of this study was to assess the internal control system in a number of “SKPD” in Southeast Minahasa Regency and check also the utilization of IT Governance at the “SKPD”. This study uses the COBIT framework to analyze the system of internal control and utilization of IT Governance in sectors in Southeast Minahasa Regency. The method used in this research using descriptive method by distributing questionnaires purposive sampling to target treasurer, operator, or financial administration officials are determined randomly. Obtained data is then processed and dideskriptifkan by researchers thus a detailed explanation of the study. The results showed that the Financial Statements To improve the reliability of the Local Government needed improvements in terms of control and monitoring activities. Meanwhile, IT Governance are not yet standardized, but have had the procedure. The most mature component is information architecture while most adults are communication objectives and management direction.
PENERAPAN KONSEP SUNK COST TERHADAP KEPUTUSAN PENGGANTIAN ASET TETAP PADA UD. YUSNI Rumondor, Andre; Nangoi, Grace; Pusung, Rudy
Jurnal Berkala Ilmiah Efisiensi Vol 15, No 02 (2015): Jurnal Berkala Ilmiah Efisiensi
Publisher : Sam Ratulangi University

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Abstract

Abstrak Sunk cost adalah biaya yang tidak dapat diubah oleh keputusan sekarang maupun keputusan di masa mendatang, maka biaya ini bukan merupakan biaya diferensial. penelitian ini bertujuan untuk mengetahui bagaimana penerapan sunk cost terhadap pengambilan keputusan pada penggantian aset tetap. Untuk pengambilan keputusan dalam penggantian aset tetap, perusahaan harus memperhitungkan masa manfaat, dan jumlah output yang akan dihasilkan dari aset yang telah mengalami penyusutan selama bertahun-tahun. Metode analisis data yang digunakan adalah metode analisis deskriptif-kuantitatif, dimana penelitian dilakukan dengan mengumpulkan data perusahaan, dan menganalisa data yang dikumpulkan serta memberi keterangan-keterangan yang dihadapi. Alat perhitungan yang digunakan dalam penelitian ini adalah perhitungan biaya diferensial dengan memasukkan sunk cost sebagai salah satu komponen hitung. Hasil penelitian, menunjukkan bahwa UD. Yusni belum melakukan analisa terhadap sunk cost dan menerapkannya kedalam perusahaan. Hasil analis biaya diferensial, Aset tetap yang baru pada UD. Yusni mampu meningkatkan pendapatan perusahaan sebesar 50%. UD. Yusni sebaiknya mengganti aset tetap jika ingin meningkatkan pendapatan.   Kata kunci: sunk cost, penggantian aset tetap, penerapan konsep sunk cost
ANALISIS SISTEM DAN PROSEDUR PENGADAAN KAS DAN PEMBAYARAN DANA PENSIUN PADA PT. POS INDONESIA CABANG MANADO Putri, Gracia Miranda; Nangoi, Grace; Alexander, Stanly
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.02.19664.2018

Abstract

Pension Funds play a very important role in the development of both economic and social welfare. The Pension Fund is a legal entity that manages and operates a program that promises retirement benefits. Implementation of cash procurement and pension fund payment at PT. Pos Indonesia Branch Manado can be done easily and does not take a long time because it uses a good system and procedures, and can illustrate how the implementation of internal controls on the procurement of cash and pension payments. The research method used in this thesis research is descriptive method whose purpose every data collected is analyzed and then drawn a conclusion and research type used is qualitative descriptive. The results obtained that the system and procedures of cash procurement and payment of pension funds at PT. Pos Indonesia Branch Manado runs well, in accordance with established standards, and is supported by the Fund Distribution system. Implementation of internal controls on the system and procedures of cash procurement and payment of pension funds at PT. Pos Indonesia Branch Manado has been run well because it is implemented in accordance with standard operating policy guidelines procedures and policies of directors.Keywords: System and Procedure, Cash Procurement, Pension Fund Payment.
ANALISIS ATAS PENERAPAN SISTEM PENGENDALIAN MANAJEMEN PEMBERIAN KREDIT PADA PT. SUZUKI FINANCE INDONESIA CABANG MANADO Talumewo, Winda Emanuela; Nangoi, Grace; Tirayoh, Victorina
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 02 (2018)
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

            Management control system is one way to achieve corporate / organizational goals with specific strategies effectively, efficiently, and economically. Implementation of a good management control system on crediting procedures to reduce the risks that may occur in credit sales activities, and is expected to ensure that the implementation of credit provision can be controlled. Goal to be achieved in this research is to know the procedure of giving credit at PT. Suzuki Finance Indonesia Manado branch and know the effectiveness of the implementation of management control system PT. Suzuki Finance Indonesia Branch Manado on lending. The object of this research is PT. Suzuki Finance Indonesia Branch Manado. The research method used is qualitative descriptive analysis method. The result of the research shows that credit procedure established by the company is clear and good and the implementation of the credit management control system has been running well and has been effective because it meets the elements of management control system.Keywords: Management Control System, Credit Procedure
ANALISIS PENGENDALIAN INTERN SIKLUS PERSEDIAAN DAN PENGGUDANGAN PADA PT. SAPTA SARI TAMA Powa, Yudhi; Nangoi, Grace; Walandouw, Stanley Kho
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.21865.2018

Abstract

PT. Sapta Sari Tama is a national company engaged in the distribution of medicines (pharmacy). Because there are quite a number of types of products and mobility in and out of goods so that the problems that are feared will occur, namely the physical difference between the inventory available in warehouse and the amount recorded in the inventory, loss or theft of goods stock, as a result, internal control of the inventory and warehousing cycles is needed so as not to occur fraud in carrying out the task. The purpose of this study was to determine whether the internal control of the inventory and warehousing cycles at PT. Sapta Sari Tama is sufficient. The method used in this study is a type of qualitative research presented in descriptive form. While data collection techniques are carried out by direct survey to PT. Sapta Sari Tama and interviewed several resource persons in the company. From the results of the study as a whole, internal control of the inventory and warehousing cycles is quite effective, where the company's management has implemented the concepts and principles of internal control. This is in accordance with the Regulation of Financial Accounting Standards (PSAK) No. 14 about inventory.Keywords : Analysis, Internal Control, Inventory, Warehousing, PSAK No. 14
Pengaruh Profitabilitas, Likuiditas, Leverage, Ukuran Perusahaan dan Opini Auditor Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2012-2016 Veronika, Angelia; Nangoi, Grace; Tinangon, Jantje
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 10, No 2 (2019): Goodwill Vol.10 No.2 Juli- Desember 2019
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v10i2.25611

Abstract

Abstract. The purpose of this research is to determine the effect of Profitability (X1), Liquidity (X2), Leverage (X3), Company Size (X4) and Auditor Opinion (X5) on Financial Reporting Timeliness on Manufacture Companies on the Indonesian Stock Exchange Period 2012-2016. Sampling method used purposive sampling. There are 125 years of companies from 25 manufacturing companies listed on the Indonesian Stock Exchange. Data were taken from audited financial reports from 2012 to 2016 which published in www.idx.co.id. Hypotesis was tested by Logistic regression. The result of this research shows that profitability had significant effect on financial reporting timeliness as shown by the value of level significant 0,041 < 0,05, liquidity had insignificant effect on financial reporting timeliness as shown by the value of level significant 0,0,718 > 0,05, leverage had insignificant effect on financial reporting timeliness as shown by the value of level significant 0,589 > 0,05, company size had insignificant effect on financial reporting timeliness as shown by the value of level significant 0,364 > 0,05, and auditor opinion had insignificant effect on financial reporting timeliness as shown by the value of level significant 0,652 > 0,05.Keywords: Profitability, Liquidity, Leverage, Company Size, Auditor Opinion, financial reporting timelinessAbstrak. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas (X1), likuiditas (X2), leverage (X3), ukuran perusahaan (X4) dan opini auditor (X5) terhadap ketepatan waktu penyampaian laporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2012-2016. Teknik pengambilan sampel menggunakan purposive sampling. Terdapat 125 tahun perusahaan dari 25 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan data sekunder yaitu laporan keuangan tahunan perusahaan yang diperoleh dari website resmi Bursa Efek Indonesia. Pengujian dilakukan dengan menggunakan analisis regresi logistik karena variabel dependen dalam penelitian ini ialah variabel dummy (variabel yang sifatnya kualitatif). Hasil penelitian menunjukkan bahwa hipotesis pertama yaitu profitabilitas berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan yang ditunjukkan dengan nilai signifikansi 0,041 < 0,05, hipotesis kedua yaitu likuiditas tidak berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan yang ditunjukkan dengan nilai signifikansi 0,718 > 0,05, hipotesis ketiga yaitu Leverage tidak berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan yang ditunjukkan dengan nilai signifikansi 0,589 > 0,05, hipotesis keempat yaitu ukuran perusahaan tidak berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan yang ditunjukkan dengan nilai signifikansi 0,364 > 0,05, dan hipotesis kelima yaitu opini auditor tidak berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan yang ditunjukkan dengan nilai signifikansi 0,652 > 0,05. Kata Kunci: Profitabilitas, Likuiditas, Leverage, Ukuran Perusahaan, Opini Auditor, Ketepatan Waktu Penyampaian Laporan Keuangan
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS PERUSAHAAN, SOLVABILITAS PERUSAHAAN DAN LIKUIDITAS PERUSAHAAN TERHADAP PENUNDAAN AUDIT PADA PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA Rattu, Nikita Melisa; Saerang, David Paul Elia; Nangoi, Grace
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 6, No 1 (2015): Goodwill Vol. 6 No. 1 Juni 2015
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v6i1.8450

Abstract

Presentation of information can be useful when presented accurately and timely when needed by users of financial statements.Audit report is financial statetements audited by the auditor. The information contained in the financial statements referred helpful if presented accurately and timely, which is available when needed by the users of financial statements, such as creditors, investors, governments, communities and other parties as a basis for making a decision . The data used are secondary data, the financial statements of nine companies from food and beverage sub-sectors listed in Indonesia Stock Exchange in 2010-2013. To prove the hypothesis,used multiple regression testing partial test concluded that the profitability, solvency, Company Size and Liquidity not significantly affect audit delay in the sub-sector firms in the food and beverage IDX. Simultaneous testing concluded that the profitability, solvency, Company Size and Liquidity simultaneously no significant effect on the Audit Delay companies sector food and beverage sub IDX
Pengaruh Kompetensi, Sistem Pengendalian Internal dan Moralitas Aparatur Terhadap Kecurangan Laporan Keuangan Dalam Pengelolaan Keuangan Desa Di Kabupaten Halmahera Utara Njonjie, Philep; Nangoi, Grace; Gamaliel, Hendrik
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 10, No 2 (2019): Goodwill Vol.10 No.2 Juli- Desember 2019
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v10i2.24955

Abstract

Abstract. Financial statement fraud does not only occur in the private sector but can also occur in the government sector in form of material misstatement of financial statements with the aim of covering up the actual financial condition by conducting financial engineering. This study aims to analyze and prove empirically the influence of competencies, internal control systems, and apparatus morality on fraudulent financial statements in village financial management in North Halmahera Regency. This is a quantitative research. This study entailed primary data and data were collected by questionnaires. Respondents were village financial management apparatus staff in North Halmahera Regency. The population were 784 village apparatus in total in all villages in North Halmahera Regency. On the other hand, samples were 120 respondents. Data were analyzed ny multiple linear regression analysis and data testing was carried out with SPSS version 22 program. The results of the study show: 1). Competence influences fraudulent financial statements negatively and signifcantly in managing village finances. 2). The internal control system influences fraudulent financial statements negatively and significantly in managing village finances. 3). The morality of the apparatus influences fraudulent financial statements negatively and significantly in managing village finances. The determinant coefficient value is 0,477. This shows that the magnitude of the influence of the independent variables, namely competence, internal control system, and apparatus morality on the dependent variable, namely fraudulent financial statements explained by the model equation in this study is 47,70%. While the remaining 52,30% is explained by other factors outside of this research model.Keywords: Competence, Internal Control System, Apparatus Morality, Fraud of Financial Statements.Abstrak. Kecurangan laporan keuangan (financial statement fraud) tidak hanya terjadi di sektor swasta tapi bisa juga terjadi di sektor pemerintahan dalam bentuk kesalahan penyajian material laporan keuangan dengan tujuan untuk menutupi kondisi keuangan yang sebenarnya dengan melakukan rekayasa keuangan (financial engineering). Penelitian ini bertujuan untuk menganalisis dan membuktikan secara empiris pengaruh kompetensi, sistem pengendalian internal, dan moralitas aparatur terhadap kecurangan laporan keuangan dalam pengelolaan keuangan desa di Kabupaten Halmahera Utara. Jenis penelitian ini adalah penelitian kuantitatif, dengan menggunakan data primer melalui kuesioner. Responden dalam penelitian ini adalah aparatur pengelola keuangan desa yang ada di Kabupaten Halmahera Utara. Populasi yang digunakan adalah pengelola keuangan desa sebanyak 784 aparatur desa di seluruh desa yang ada di Kabupaten Halmahera Utara sedangkan sampel yang digunakan adalah sebanyak 120 responden. Data dianalisis menggunakan analisis regresi linier berganda dan pengujian data dilakukan dengan dibantu oleh program SPSS versi 22. Hasil penelitian menunjukkan bahwa: 1). Kompetensi berpengaruh negatif dan signifikan terhadap kecurangan laporan keuangan dalam pengelolaan keuangan desa. 2). Sistem pengendalian internal berpengaruh negatif dan signifikan terhadap kecurangan laporan keuangan dalam pengelolaan keuangan desa. 3). Moralitas aparatur berpengaruh negatif dan signifikan terhadap kecurangan laporan keuangan dalam pengelolaan keuangan desa. Nilai koefisien determinan adalah 0,477. Hal ini menunjukkan bahwa besarnya pengaruh variabel independen, yaitu kompetensi, sistem pengendalian internal, dan moralitas aparatur terhadap variabel dependen yaitu kecurangan laporan keuangan yang diterangkan oleh model persamaan dalam penelitian ini adalah sebesar 47,70%. Sedangkan sisanya sebesar 52,30% dijelaskan oleh faktor lain diluar model penelitian ini.Kata Kunci: Kompetensi, Sistem Pengendalian Internal, Moralitas Aparatur, Kecurangan Laporan Keuangan
Analisis Penyebab Kerugian Pada PT Sumber Alfaria Trijaya Tbk Cabang Manado Asmianti, Siti; Nangoi, Grace; Warongan, Jessy
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 10, No 1 (2019): Goodwill Vol.10 No.1 Januari-Juni 2019
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v10i1.26473

Abstract

Abstract. This study aims to analyze the causes of losses at PT Sumber Alfaria Trijaya Tbk Branch Manado. This study was using qualitative method with case study approach. Data were obtained through in-depth interview technique, documentation study and observation. Key informants were determined by using purposive sampling that they meet the criteria set out to obtain accurate and precise information. Triangulation techniques were used to test the validity of data and data sources. The transcript data described from the interview results were analyzed using analytical methods consisting of the giving of themes/coding, conceptualizing scientific statements and interpreting them in a narrative form. The result of this research shows that there were 6 (six) causes of losses at PT Sumber Alfaria Trijaya Tbk Branch Manado, there were expansion, age of the company, fraud, insufficient internal control, human resource competency, and business competition among industries. The efforts made are reward and punishment strategies, improvement of human resources, and increasing sales by increasing franchise stores. Recommendations are to improve compliance, attitudes and responsibilities of employees for the work given to them, to improve the commitment of leaders to be more assertive and to improve supervision and internal control in order to enhance employee integrity to reduce the potential of fraud.Keywords: Retail, Compliance, Internal Control, FraudAbstrak. Penelitian ini bertujuan untuk menganalisis penyebab kerugian pada PT Sumber Alfaria Trijaya Tbk Cabang Manado. Penelitian ini adalah penelitian kualitatif dengan pendekatan studi kasus. Data diperoleh melalui teknik wawancara mendalam, observasi dan studi dokumentasi. Informan kunci ditetapkan secara purposive sampling dengan syarat memenuhi kriteria yang ditetapkan untuk mendapatkan informasi yang tepat dan akurat. Teknik triangulasi digunakan untuk menguji validitas data dan sumber data. Data transkrip yang diuraikan dari hasil wawancara dianalisis menggunakan metode analisis yang terdiri dari pemberian tema/coding, konseptualisasi pernyataan ilmiah dan menginterpretasikannya dalam bentuk narasi. Hasil penelitian menunjukkan bahwa terdapat 6 (enam) penyebab kerugian pada PT Sumber Alfaria Trijaya Tbk Cabang Manado, yaitu ekspansi, umur perusahaan, adanya fraud, pengendalian internal yang kurang memadai, kompetensi sumber daya manusia, serta persaingan usaha sesama industri. Upaya yang dilakukan yaitu adanya strategi reward dan punishment, perbaikan sumber daya manusia, serta meningkatkan penjualan dengan memperbanyak toko franchise. Saran yang diberikan adalah perlu adanya perbaikan dalam hal kepatuhan, sikap dan tanggung jawab karyawan terhadap pekerjaan yang diberikan, perlu memperbaiki komitmen pimpinan agar lebih tegas dan meningkatkan pengawasan serta pengendalian internal yang lebih terkontrol dalam hal meningkatkan integritas karyawan untuk mengurangi adanya potensi fraud.Kata Kunci: Ritel, Kepatuhan, Pengendalian Internal, Fraud.
ANALISIS PENERAPAN AKUNTANSI FORENSIK DAN AUDIT INVESTIGATIF TERHADAP PENCEGAHAN DAN PENGUNGKAPAN FRAUD DALAM PENGELOLAAN KEUANGAN DAERAH PADA PERWAKILAN BPKP PROVINSI SULAWESI UTARA Wuysang, Recky Vincent Oktaviano; Nangoi, Grace; Pontoh, Winston
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 7, No 2 (2016): Goodwill Vol. 7 No. 2 Desember 2016
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v7i2.13551

Abstract

The purpose of this study is to explore and analyze: (1) the implementation of forensic accounting is applicable and effective functioning of the fraud prevention (preventive); (2) the implementation of forensic accounting is applicable and effective functioning of the fraud detection (detective); and (3) the implementation of investigative audit applicable and effective functioning of the fraud investigation (repressive) in the local ​​financial management. The analytical method used is descriptive qualitative methods that examines the participants perspective and some informations from the key informan through in-depth interviews and additional questions instrument by using purposive sampling, then make data triangulation obtained sources and collection techniques for analysis interactively by reducing, displaying in the form of a narrative texts, tables, matrix, charts, and then drawn a conclusion. The results of research and analysis states that forensic accounting is applicable and effective function to be applied to the fraud prevention (preventive) in the local financial management through the FCP, SPIP and SIMDA; forensic accounting is also applicable and effective function to be applied to the fraud detection (detective) in the local financial management through Operational Audit, Audit of Government goods and services Procurement (Probity Audit), EDP Audit: Computer Forensic, and Whistleblowers System; and the Audit Investigative very applicable and effective function to be applied to the fraud investigation (repressive) in the local financial management through investigative audits, in order to calculate losses of the state financial audits, and the provision of expert witness. Keywords : Fraud, Forensic Accounting, Investigative Audit, Local Financial Management.
Co-Authors Andre Rumondor, Andre Bogar, Kevin David Paul Elia Saerang Halens Ryanlie Ole Heince R. N. Wokas Hendrik Gamaliel Jantje Tinangon Lintje Kalangi Nikita Melisa Rattu, Nikita Melisa Njonjie, Philep Pingkan Elni Wowor, Pingkan Elni Powa, Yudhi Putri, Gracia Miranda Recky Vincent Oktaviano Wuysang, Recky Vincent Oktaviano Rudy Pusung Siti Asmianti Stanley Kho Walandouw Stanly Alexander Talumewo, Winda Emanuela Veronika, Angelia Victorina Z. Tirayoh Warongan, Jessy Winston Pontoh