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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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Analisis kewenangan dan bentuk pengawasan inspektorat oleh Aparat Pengawasan Intern Pemerintah (APIP) di Inspektorat Provinsi Sulawesi Utara Lii, Rosdina Arini; Wokas, Heince R. N.; Suwetja, I Gede
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.370

Abstract

The Internal Government Supervisory Apparatus (APIP) functions as an internal audit body within the Regional Inspectorate to ensure accountability and efficiency in local governance. This study aims to analyze the authority and forms of supervision conducted by the Provincial Inspectorate of North Sulawesi. Using a qualitative descriptive approach, data were collected through structured interviews with three key informants: an Assistant Inspector, a Junior Auditor, and a Regional Government Affairs Supervisory Officer. The results indicate that APIP carries out three main supervisory activities: audit, review, and evaluation, which are essential for preventing irregularities and improving performance. Despite these contributions, APIP faces challenges, including limited access to data, lack of transparency from auditees, and potential ethical issues during the process. Strengthening APIP’s authority and enhancing coordination are critical to improving governance and reducing risks of fraud. The dual role of APIP as an assurance provider and consultant further reinforces its strategic contribution to good governance in local government administration.
Analisis akuntabilitas pengelolaan dana desa dalam meningkatkan pemberdayaan masyarakat di Desa Darunu Kecamatan Wori Kabupaten Minahasa Utara: Studi kasus pelaksanaan pembangunan wisata Mangrove Kantale, Vira A.; Poputra, Agus T.; 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.392

Abstract

This study aims to analyze the accountability of village fund management in supporting community empowerment, with a specific focus on the development of mangrove tourism in Darunu Village, Wori District, North Minahasa Regency. Using a descriptive qualitative approach, data were collected through interviews, documentation, and direct observation of financial management processes from planning to reporting stages. The findings indicate that the village government has implemented accountability principles, including transparency, integrity, responsibility, fairness, balance, clarity, and consistency in managing village funds. These principles ensure that the use of funds can be accounted for both to the community and to relevant authorities, ultimately supporting sustainable tourism development and increasing local economic benefits for the surrounding community. This research contributes to the literature on public sector accounting and good governance at the village level by highlighting best practices in financial accountability and community participation.
Implementation of Accrual Basis Accounting in the Public Sector in Indonesia: A Literature Review Amal, Muhammad Ichlasul; Nurfaliza, Nurfaliza; Wokas, Heince R. N.
East Asian Journal of Multidisciplinary Research Vol. 3 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i1.7943

Abstract

This Literature Review aims the application of Accrual Accounting in the public sector in Indonesia. This research method uses SLR (Systematic Literature Review). Data analysis by mapping 30 selected journals from 2019 to 2023 in the Google Scholar database. The results of this research show the obstacle and key factors that influence the succession implementation of local government financial reports in Indonesia; Obstacles in implementing Accrual Basis Accounting include a lack of awareness on the part of management regarding the urgency of implementing it. , the information system is able to accommodate reporting and HR readiness both in terms of competency and capability. The Important factors that influence implementing Accrual Basis Accounting; human resource competence, information technology, internal control and regulations. The most common factors found were HR competency and Internal Control which had the greatest influence on the success of implementing Accrual Basis Accounting in the public sector in Indonesia.
Pengaruh debt default dan financial distress terhadap audit report lag pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017–2021 Wokas, Imanuel Jefferson Jordan; Wokas, Heince R. N.; Suwetja, I Gede
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 1 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.86

Abstract

The purpose of this study is to determine the effect of debt default and financial distress on audit report lag in manufacturing companies listed in the Indonesia Stock Exchange in period of 2017 to 2021. Debt default is measured using the debt to assets ratio, financial distress is measured by the Altman Z Score that was modified in 1995, and the audit report lag is the difference between the date of the audit report and the company's financial report. The type of this study is quantitative using a sampling technique, namely purposive sampling which gives 35 of manufacturing firms. The results of multiple linear regression show that debt default and financial distress have no effect on audit report lag.
The influence of audit findings and opinions on expenditure performance with the size of regional government as a moderating variable in the Regency/City Governments in North Sulawesi Province for the Fiscal Year 2017-2021 Ramadhani, Sri Kurnia; Saerang, David P. E.; Wokas, Heince R. N.
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.162

Abstract

The annual expenditure of the district/city government of North Sulawesi Province tends to increase. These expenditures are accounted for and reported in the LKPD which is checked by the BPK. The audit report contains audit findings and opinions on the fairness of the LKPD. The aim of this study is to determine the influence of audit findings, audit opinions and the size of government on spending performance in district/city governments in North Sulawesi Province for the 2017-2021 fiscal year. Apart from that, the size of the government by looking at the assets owned by the Regional Government is a moderating variable in the research. The testing employs moderation analysis with multiple linear regression and absolute difference value tests. The test results show that audit findings, opinions and the size of government significantly influence expenditure performance. However, the size of the local government does not moderate the relationship between audit findings and audit opinions towards expenditure performance. This suggests that the magnitude of a local government does not strengthen or weaken the impact of audit findings and audit opinions on expenditure performance.
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 Ramadhani, Sri Kurnia 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. Wokas, Imanuel Jefferson Jordan Wongkar, Velasco Worang, Flowerentie Orelia Wowor, Reynaldi Dionisius Wowor, Vianny M.L. Yusuf, Nadra `Afandi, Dhullo `