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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 Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) 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 Manajemen Bisnis dan Keuangan Korporat
Heince R. N. Wokas
Universitas Sam Ratulangi
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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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.
Pengaruh Opini dan Temuan Audit terhadap Kinerja Keuangan Pemerintah Daerah di Provinsi Sulawesi Utara (2017–2024) Astuti, Ni Nyoman Sri; Wokas, Heince R. N.; Kindangen, Wulan D.
Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Vol 6 No 1 (2026): Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) - Maret 2026 (INP RESS)
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/jimpa.v6i1.863

Abstract

Penelitian ini dilatarbelakangi oleh pentingnya peningkatan akuntabilitas dan kinerja keuangan pemerintah daerah dalam pengelolaan keuangan publik. Audit eksternal menjadi instrumen utama dalam menilai kualitas tata kelola, namun hubungan antara hasil audit dan kinerja keuangan masih menunjukkan perbedaan temuan dalam literatur. Oleh karena itu, penelitian ini bertujuan menganalisis pengaruh opini audit dan temuan audit eksternal terhadap kinerja keuangan pemerintah daerah. Penelitian menggunakan pendekatan kuantitatif dengan data panel pemerintah daerah periode 2017-2024 Sebanyak 120 observasi yang dianalisis menggunakan regresi data panel. Hasil penelitian menunjukkan bahwa opini audit dan temuan audit eksternal berpengaruh positif dan signifikan terhadap kinerja keuangan, dengan temuan audit memiliki pengaruh yang lebih dominan. Temuan ini mengindikasikan bahwa audit eksternal tidak hanya berfungsi sebagai mekanisme evaluatif, tetapi juga sebagai instrumen korektif yang mendorong perbaikan tata kelola keuangan. Secara teoretis, hasil ini menantang pandangan konvensional yang memposisikan temuan audit sebagai indikator kelemahan, serta menunjukkan perannya sebagai mekanisme pembelajaran organisasi dalam meningkatkan kinerja secara berkelanjutan. Dengan demikian, penelitian ini menegaskan pentingnya optimalisasi tindak lanjut hasil audit sebagai strategi peningkatan kinerja keuangan pemerintah daerah
ANALISIS IMPLEMENTASI APLIKASI SISTEM INFORMASI TERHADAP PENGELOLAAN KEUANGAN DALAM PELAKSANAAN BELANJA DAERAH PADA BKAD PROVINSI SULAWESI UTARA Rumondor, Merlyn Delly; Tinangon, Jantje J.; Wokas, Heince R. N.
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 14 No. 1 (2023)
Publisher : Universitas Sam Ratulangi

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

Abstract

Financial management through instruments in the form of applications, namely viralslot SIMDA which has been developed into FMIS and SIPD, is a necessity and a necessity in supporting performance in both the central and regional governments. This research is to analyze the implementation of information system applications on financial management in the implementation of regional expenditures at the BKAD of North Sulawesi Province. The methodology is descriptive qualitative viralslot. The results of the study are that first the implementation of regional spending through FMIS and after it are realized, recording transactions to SIPD. The policy for implementing regional spending as stated in SE.Governor of North Sulawesi Province. Second, there are communication and resource constraints in the form of applications. The three efforts to overcome communication obstacles are by communicating intensively with the Development Team at the Ministry of Home Affairs Data and Information Systems Center and the Central BPKP Development Team/Representative for North Sulawesi Province. Furthermore, efforts to overcome resource constraints in the form of applications are by adding bandwidth to the maximum limit at severalpoints and providing an FMIS application server at the BKAD of North Sulawesi Province viralslot.
ANALISIS AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (AKIP) BADAN PERENCANAAN PEMBANGUNAN, PENELITIAN DAN PENGEMBANGAN DAERAH KABUPATEN MINAHASA Tambajong, Marco Hendri; Ilat, Ventje; Wokas, Heince R. N.
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 14 No. 1 (2023)
Publisher : Universitas Sam Ratulangi

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

Abstract

This study aims to determine the performance aniani4d accountability of agencies for development planning, research and regional development in Minahasa Regency. This research method uses a case study or case study as a research approach. The case study approach is used because it digs deeper and more information than the exploratory and explanatory approaches. The researcher will conduct interviews with related parties such as officials or personnel involved in the preparation and those who carry out the review and evaluation of the Performance Accountability of Government Agencies in the Minahasa Regency Regional Development Planning, Research and Development Agency to obtain information related to research problems. The results of this study indicate that the implementation of SAKIP at the Minahasa Regency Regional Development Planning, Research and Development Agency has been carried out, but there are still deficiencies and weaknesses that need to be followed up. there is an increase in output and outcome performance as well as other performance compared to the previous year, namely from a score of 52.82 in 2020 with the CC Category, to a score of 63.35 in 2021 with category B, Performance Measurement has been carried out but has not been used as a basis for awarding rewards and Punishment and strategy adjustments in achieving effective and efficient performance.
ANALISIS PENYELESAIAN TINDAK LANJUT HASIL PEMERIKSAAN AUDITOR INSPEKTORAT DAERAH PROVINSI SULAWESI UTARA Rondonuwu, Albert Otniel; Manossoh, Hendrik; Wokas, Heince R. N.
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 13 No. 2 (2022)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v13i2.45827

Abstract

This study aims to analyze the kamislot completion of the follow-up to the results of supervision/inspection in the LHP Inspectorate by the Regional Apparatus Organization of North Sulawesi Province. This research uses a qualitative approach with a case study method. This study was conducted to investigate in depth and conduct an analysis of OPD compliance (auditee) in the completion of follow-up by the subjects in this study/the parties involved in the implementation of the TLHP settlement in accordance with the recommendations contained in the LHP of the Regional Inspectorate of North Sulawesi Province. The results of this study indicate that the examination carried out by the Regional Inspectorate Auditor of North Sulawesi Province is used as an evaluation material for the implementation of OPD programs/activities. The completion of the TLHP is carried out in the form of coordination with related parties, the findings of financial management that become regional financial losses are the main obstacles to settlement. TLHP and requires a relatively longer time in order to carry out the completion of the TLHP.
ANALISIS PERAN APIP TERHADAP PROGRAM MONITORING CENTRE FOR PREVENTION KOORDINASI SUPERVISI PENCEGAHAN KORUPSI (MCP KORSUPGAH) KPK DALAM PENCEGAHAN KORUPSI Sumarauw, David Charles; Manossoh, Hendrik; Wokas, Heince R. N.
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 14 No. 1 (2023)
Publisher : Universitas Sam Ratulangi

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

Abstract

This study aims at the understanding the role of APIP on the implementation and achievements of the MCP Korsupgah KPK program in preventing of corruption gacor5000. This research use qualitative methods through study case approach.  By using agency theory, compliance theory and role model theory, the research results show that APIP's role in the implementation and achievements of the KPK's Korsupgah MCP program in prevention the corruption, become a partner of the KPK,become consulting and quality assurance for regional apparatur to fulfillment of documents of each indicator in the intervention area of ​​the MCP Korsupgah KPK's program by preparing an action plan, forming a monitoring and evaluation task force MCP review, increasing the competence of human resources inspectors and budget allocation adequate. The impact of the implementation of APBD budgeting for the right time, the procurement process up to the handover of work, the improvement of public services of the licensing process, increasing and controlling of regional owned assets, implementation of merit system in the promotion process, mutation, ASN rotation, the implementing of information technology-based innovations in optimization regional income through the creation of a tax database and in application of several applications such as e-samsat application, application-based audit through SPEKGAGA (Sistem Penilaian Kinerja Pengadaan Barang dan Jasa) to audit and monitoring all good activities physical realization of work and financial realization.
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 Claudia W.M Korompis Datu, Christian V. David P. E. Saerang David P.E. Saerang David Paul Elia Saerang Dewanata, Pandu Dhullo Afandi 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. Ni Nyoman Sri Astuti 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, Albert Otniel Rondonuwu, Gracella Claudia Rumondor, Merlyn Delly Runtunuwu, Clara C. Ruung, Novianti Valentin Sengkey, Michael Sifrid S. Pangemanan Sigarlaki, Januarius Yani Sintje Rondonuwu, Sintje Stanly W. Alexander SUGIANTARA, I Dewa M Sumajow, Nansy N. H. Sumarauw, David Charles Tambajong, Marco Hendri 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. Wulan D. Kindangen, Wulan D. Yusuf, Nadra