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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 LPPM BIDANG EKOSOSBUDKUM East Asian Journal of Multidisciplinary Research (EAJMR) Journal of Governance, Taxation, and Auditing The Contrarian: Finance, Accounting, and Business Research Riset Akuntansi dan Portofolio Investasi
Heince R. N. Wokas
Universitas Sam Ratulangi
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Penerapan Activity Based Budgeting (ABB) Pada Anggaran Operasional Kantor Dinas Pendidikan Provinsi Sulawesi Utara Binilang, Maydeleine; Wokas, Heince R. N.; Datu, Christian V.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 18 No 4 (2023)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v18i4.53929

Abstract

The research focuses on the implementation of Activity Based Budgeting (ABB) in the operational budget of the Education Department of North Sulawesi Province, Indonesia. It evaluates the effectiveness of ABB as a tool for enhancing financial accountability and efficiency in the public sector. The study adopts a qualitative approach, utilizing interviews, direct observations, and documentation to gain a comprehensive understanding of the budgeting process. It compares the conventional budgeting methods with ABB, examining budgetary procedures, accountability, and the alignment of financial reports with legal regulations. The analysis reveals that ABB provides a more detailed and accountable framework, addressing issues of underfinancing and overfinancing by identifying cost drivers, calculating basic units for each activity, and totaling costs for activities. This allows for a more accurate and transparent financial management, leading to significant improvements in budgetary clarity and accountability compared to previous years. The study finds that the Education Department's implementation of ABB in 2021 has not only enhanced the precision of financial reporting but also improved the strategic allocation of resources. The findings suggest that ABB can effectively address discrepancies in budget reporting and enhance the financial management of public institutions. The research concludes that the Education Department of North Sulawesi Province should continue using ABB to maintain its current high level of financial performance and responsibility, and recommends its adoption by other governmental entities seeking to improve financial management and transparency. Keywords: Operational Budget, Public Sector Management Accounting, Fund Realization Report.
Analisis Kinerja Keuangan Badan Perencanaan Penelitian Dan Pengembangan Daerah Kota Manado: Analysis Of Financial Performance Of Kota Manado Regional Research And Development Planning Agency Waworundeng, Goudy Fergie; Wokas, Heince R. N.; Suwetja, I Gede
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol. 8 No. 3 (2024): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pengukuran kinerja sangat berarti dalam memperkirakanakuntabilitas suatu organisasi dalam menciptakan kinerja yang maksimal. Implementasi analisis value for money diyakini dapatmemperbaiki akuntabilitas kinerja keuangan sektor publik, serta dapat meningkatkan pelayanan mutu yang diberikan tepat sasaran.Tujuan penelitian ini Untuk mengetahui dan menganalisa kinerja keuangan pada Badan Perencanaan Penelitian danPengembangan Daerah Kota Manado menggunakan konsep value for money dari segi ekonomis, efisiensi dan efektif. Jenis penelitian yang digunakan yaitu deskriptif kualitatif. Berdasarkan hasil penelitianyang dilakukan menunjukan bahwa kinerja keuangan yang telahdilaksanakan oleh BAPELITBANGDA Kota Manado Provinsi Sulawesi Utara menunjukan hal yang baik Dan sudah terealisasi seluruh kegiatan yang dilakukan menggunakan konsep valuefor money dari segi ekonomis, efisiensi dan efektif.
ANALISIS PERENCANAAN DAN PERTANGGUNGJAWABAN PENGELOLAAN KEUANGAN DESA DI DESA MOLOMPAR ATAS KECAMATAN TOMBATU TIMUR Losung, Dealita Hanna; Wokas, Heince R. N.; `Afandi, Dhullo `
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 12 No. 03 (2024): JE. Vol. 12 No 3
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/emba.v12i03.57543

Abstract

Penelitian ini bertujuan menganalisis perencanaan dan pertanggungjawaban pengelolaan keuangan desa di Desa Molompar Atas serta kepatuhannya terhadap peraturan yang berlaku. Jenis metode penelitian yang digunakan adalah penelitian kualitatif dengan pendekatan studi kasus. Data yang digunakan dalam penelitian ini adalah data primer, pengumpulan data menggunakan teknik wawancara dan dokumentasi. Hasil penelitian ini menunjukan bahwa perencanaan dan pertanggungjawaban pengelolaan keuangan desa yang dilakukan oleh desa Molompar Atas sudah baik dan sebagian besar telah sesuai dengan peraturan yang berlaku tapi kendala yang didapati dalam proses perencanaan yaitu terjadinya keterlambatan dalam penyusunan rancangan dan penetapan APBDesa, kualitas SDM didesa yang masih kurang dan pada proses pertanggungjawaban pemerintah desa tidak memiliki media informasi dalam menyampaikan laporan realisasi APBDesa. Kata kunci: Perencanaan, Pertanggungjawaban, Pengelolaan Keuangan Desa, APBDesa
ANALISIS PEMANFAATAN APLIKASI FMIS (FINANCIAL MANAGEMENT INFORMATION SYSTEM) DALAM MEMENUHI AKUNTABILITAS LAPORAN KEUANGAN DINAS PENGENDALIAN PENDUDUK DAN KELUARGA BERENCANA DAERAH KABUPATEN KEPULAUAN SANGIHE Budiman, Novi Fiona Samantha; Manossoh, Hendrik; Wokas, Heince R. N.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 12 No. 03 (2024): JE. Vol. 12 No 3
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/emba.v12i03.57545

Abstract

Digitalisasi mendorong sistem informasi digital tidak hanya dimanfaatkan pada organisasi bisnis saja, namun juga pada pemerintah. Dalam Peraturan Pemerintah No. 56 Tahun 2005 tentang Sistem Informasi Keuangan menyatakan bahwa pemerintah pusat dan daerah mempunyai tugas untuk mengembangkan dan memanfaatkan kemajuan teknologi informasi untuk meningkatkan kemungkinan mengikuti pelaksanaan proses pembangunan sesuai dengan prinsip tata kelola keuangan yang baik dan pendistribusian dana. aplikasi FMIS (Financial Management Information System) merupakan salah satu wujud pemanfaatan digitalisasi yang digunakan pemerintah daerah. Penelitian ini bertujuan untuk menganalisis pemanfaatan digital pada aplikasi FMIS dalam memenuhi akuntabilitas laporan keuangan Dinas Pengendalian Penduduk dan Keluarga Berencana Daerah Kab. Kepl. Sangihe. Jenis metode penelitian yang digunakan adalah penelitian kualitatif dengan pendekatan studi kasus. Data yang digunakan dalam penelitian ini adalah data primer, pengumpulan data melalui wawancara dan data sekunder, pengumpulan data melalui dokumentasi. Hasil penelitian ini menunjukan bahwa pemanfaatan digitalisasi pada Dinas PP & KB Kabupaten Kepulauan Sangihe yang dalam penggunaan aplikasi FMIS terbilang sudah akuntabel dan meningkatkan efisiensi serta efektivitas dalam pengelolaan keuangan, juga memperkuat transparansi dan tata Kelola keuangan yang terintegrasi. Kata kunci: Digitalisasi, Aplikasi FMIS, Akuntabilitas, Laporan Keuangan
Pengaruh debt to equity ratio (DER), long-term debt to asset ratio (LDAR), dan discretionary accrual terhadap pajak penghasilan badan terutang (Studi pada perusahaan jasa transportasi dan logistik di Bursa Efek Indonesia periode 2019-2023) Away, Tesalonika Christoffelia; Wokas, Heince R. N.; Rondonuwu, Sintje
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.224

Abstract

This study aims to examine the significant effects of the debt to equity ratio (DER), long-term debt to asset ratio (LDAR), and discretionary accrual on corporate income tax payable in transportation and logistics sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The study employs a quantitative approach with purposive sampling, resulting in a sample of 11 companies from a total population of 37 companies. Data analysis was conducted using multiple linear regression analysis with the assistance of IBM SPSS 26 software. The results indicate that, partially, the debt to equity ratio (DER) has a positive and significant effect, the long-term debt to asset ratio (LDAR) has no significant effect, while discretionary accrual has a negative and significant effect on corporate income tax payable. Simultaneously, the debt to equity ratio (DER), long-term debt to asset ratio (LDAR), and discretionary accrual have a significant impact on corporate income tax payable.
Evaluasi penyusunan laporan pertanggungjawaban bendahara pengeluaran pada Badan Kepegawaian dan Pengembangan Sumber Daya Manusia Kota Manado Worang, Flowerentie Orelia; Kalangi, Lintje; Wokas, Heince R. N.
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.307

Abstract

The position of Treasurer, which is part of the Regional Finance Management Task Unit (SKPKD) and regional work units (SKPD), is responsible for receiving, recording, storing, disbursing funds, and managing goods, as well as being accountable to the regional head (the budget authority). This study aims to examine and evaluate the administration and preparation of the expenditure treasurer’s accountability report at the Manado City Personnel and Human Resources Development Agency. The research employs a qualitative descriptive method. The findings indicate that the administration and preparation of the expenditure treasurer’s accountability report at the Manado City Personnel and Human Resources Development Agency comply with Minister of Home Affairs Regulation Number 77 of 2020 concerning Technical Guidelines for Regional Financial Management.
The influence of human resource competency, utilization of information technology, and understanding of financial accounting standards on the quality of financial reports with an internal control system as an intervening variable at the GMAHK Head Office of the Eastern Indonesian Conference Union Wahongan, Larey; Tinangon, Jantje J.; Wokas, Heince R. N.
The Contrarian : Finance, Accounting, and Business Research Vol. 3 No. 1 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.116

Abstract

This study aims to examine the effect of human resource competency, utilization of information technology, and understanding of financial accounting standards on the quality of financial reports with an internal control system. This study uses primary data with 104 employees of the finance department at the Seventh-day Adventist Church (GMAHK) of the Eastern Indonesian Conference Union as respondents. This study uses path analysis for hypothesis testing. The findings show that human resource competence, understanding of accounting standards, and internal control systems have direct effect on quality of financial reports. In addition, the findings also show that human resource competence and a good understanding of accounting standards directly effect on the internal control system. In an indirect relationship, human resource competence and understanding of accounting standards are able to synergize with an effective internal control system in presenting quality financial reports. The findings of this study also indicate that information technology in GMAHK does not have a significant role in determining the quality of financial reports. The findings suggest that GMAHK needs to develop staff training, especially in mastering new information technology applications to ensure the continued quality of financial reports.
Implementation of internal control and utilization of accounting information systems on the financial quality of PT. Misool Eco Resort (Case study in South Misol Islands, Raja Ampat Regency) Wermasubun, Ruth Octaviani P.; Kalangi, Linjte; Wokas, Heince R. N.
The Contrarian : Finance, Accounting, and Business Research Vol. 4 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.230

Abstract

This study examines the implementation of internal control and the use of accounting information systems on the financial reporting quality of PT. Misool Eco Resort. Using a qualitative case study approach, data were collected through interviews, observations, and document analysis. Key informants included the administrative director, operational manager, financial manager, accounting supervisor, and controller. The findings indicate that the internal control system is inadequate, with suboptimal results across the eight components of the control environment. Weaknesses include insufficient enforcement of integrity and ethical values, unclear delegation of authority and responsibility, and an ineffective controller role in ensuring compliance and goal achievement. The accounting information system, utilizing the Mekari Jurnal application, performs well in terms of speed, usability, and information quality. However, issues such as data synchronization between branches and headquarters remain. Although the accounting system contributes positively to financial reporting, weaknesses in internal control compromise the reliability and accuracy of financial statements. The study recommends enhancing internal control through improved communication of ethical standards, employee competency development, organizational restructuring, and strengthening the controller’s role. Greater integration between internal control and the accounting system is essential to ensure the production of high-quality financial reports in compliance with financial accounting standards.
Analisis penerapan penatausahaan barang milik negara pada Kantor Pencarian dan Pertolongan Kelas A Sorong Papua Barat Daya menurut Peraturan Menteri Keuangan No. 181 Tahun 2016 Sigarlaki, Januarius Yani; Kalangi, Lintje; Wokas, Heince R. N.
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.314

Abstract

State property management includes accounting, inventory and reporting. The purpose of this study is to determine whether the government property management at Sorong Class A Search and Relief Office is in accordance with the regulations governing government property management. This research is qualitative descriptive and the data used in this study are primary data obtained from sources or informants and secondary data obtained from literature. The Class A Search and Relief Office of Sorong, Southwest Papua has prepared the state property administration according to the Minister of Finance Regulation No. 181 of 2016. However, there are still problems in the preparation of the State Property Administration because the labeling of all physical assets has not been completed.
Perlakuan akuntansi belanja barang dan jasa pada Pengadilan Negeri Tondano Rembet, Injilly Sefanya Karyn; Saerang, David P. E.; Wokas, Heince R. N.
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.304

Abstract

The accounting treatment refers to the rules and steps taken in the accounting process, including the recognition, measurement, and disclosure of financial information in financial statements, whether for companies or government entities. The success of budgeting is typically assessed through the preparation of a Budget Realization Report (LRA). This report provides an overview of the sources, allocation, and utilization of economic resources managed by the central or regional government, illustrating the comparison between the budget and its actual realization within a specific reporting period. This study aims to analyze whether the accounting treatment in the Tondano District Court’s Budget Realization Report aligns with the Government Accounting Standards (SAP) as stipulated in Government Regulation No. 71 of 2010. Using a descriptive qualitative method, the study finds that the accounting treatment of goods and services expenditures in the Tondano District Court complies with PSAP 02 and Government Regulation No. 71 of 2010 on Government Accounting Standards.
Co-Authors Abram Ventura Wardana Putra, Abram Ventura Wardana Agus T. Poputra Amal, Muhammad Ichlasul Armedi, Sayni Away, Tesalonika Christoffelia Binilang, Maydeleine Budiman, Novi Fiona Samantha Cimberly, Polii Datu, Christian V. David P. E. Saerang David P.E. Saerang David Paul Elia Saerang Dewanata, Pandu Eliska Gricy Lumempouw, Eliska Gricy Engka, Fresly Kornelius Fitria Ayu Lestari Niu Grace B. Nangoi Grace Nangoi Halens Ryanlie Ole Harijanto Sabijono Hendrik Manossoh, Hendrik Herly Pangerapan, Herly I Gede Suwetja Inggriani Elim Ivonne S Saerang Jantje J. Tinangon Jenny Morasa Judisty Kaumbang, Judisty Jullie J Sondakh Kalangi, Linjte Kantale, Vira A. Kumaat, Mentari G. Kumaat, Robby J. Laki, Melisa Feronica Lempoy, Olivya P. Lii, Rosdina Arini Lintje Kalangi Losung, Dealita Hanna Loupatty, Sindie Margaretha Mandagi, Reynaldi R. Manginsela, Raynaldi Maramis, Miranda Miryam Marentek, Eunike Gratia Maulana, Moh. Reza Montororing, Patricia M. Nurfaliza, Nurfaliza Pangandaheng, Vinry Y Pikirang, Julita Poluan, Dayna M. Rabuisa, Wilna Feronika Rajagukguk, Tondy Maranatha Rangian, Melisa Magda Ray Risiano Imanuel Laotongan, Ray Risiano Imanuel Rembet, Injilly Sefanya Karyn Rondonuwu, Gracella Claudia Runtunuwu, Clara C. Ruung, Novianti Valentin Sifrid S. Pangemanan Sigarlaki, Januarius Yani Sintje Rondonuwu, Sintje Stanly W. Alexander SUGIANTARA, I Dewa M Sumajow, Nansy N. H. Tinangon, Jantje J Treesje Runtu Turang, Reynaldo Valentino Umboh, Timoty Erlan Kenny Ventje Ilat Wahongan, Larey Waworundeng, Goudy Fergie Wermasubun, Ruth Octaviani P. Wongkar, Velasco Worang, Flowerentie Orelia Wowor, Reynaldi Dionisius Wowor, Vianny M.L. Yusuf, Nadra `Afandi, Dhullo `