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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN Journal of Indonesian Economy and Business JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Organisasi Dan Manajemen Jurnal Ipteks Akuntansi Bagi Masyarakat Indonesia Accounting Journal ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING Jurnal Kepariwisataan International Journal of Tourism and Hospitality in Asia Pasific Asian Journal of Management Analytics Journal of Governance, Taxation, and Auditing The Contrarian: Finance, Accounting, and Business Research Klabat Accounting Review Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis
Hendrik Gamaliel
Universitas Sam Ratulangi
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Driving Efficiency and Accountability: Digitalization's Impact on Government Investment in North Sulawesi Lakat, Junior Semuel; Kumenaung, Anderson Guntur; Lengkong, Victor Paskah Kalawat; Gamaliel, Hendrik
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 15, No 1 (2025): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.15.1.2025.51-63

Abstract

This study examines the role of digitalization in public procurement governance and its impact on enhancing the effectiveness of government investment in North Sulawesi. Employing a quantitative approach, this research utilizes secondary data from government reports, policy documents, and academic journals to assess the relationship between digital procurement systems and investment efficiency. The findings reveal a significant positive correlation between the implementation of digitalization and improved government investment effectiveness. Specifically, digital procurement enhances transparency, efficiency, and accountability, leading to better budget management and optimized public fund utilization. However, the study also identifies critical challenges, including limited infrastructure and insufficient human resource capacity, which hinder the full realization of digitalization benefits. To fully leverage digital procurement, policymakers must prioritize investments in technological infrastructure, strengthen institutional capacity, and provide targeted training programs for procurement personnel. This study contributes to the growing discourse on digital transformation in public sector governance and offers practical policy recommendations to enhance investment effectiveness through digital solutions.
INOVASI ATAU STAGNASI? PENGARUH DISRUPSI TEKNOLOGI INFORMASI TERHADAP EFISIENSI PENGELOLAAN KEUANGAN PUBLIK DI SULAWESI UTARA Lakat, Junior Semuel; Kumenaung, Anderson Guntur; Lengkong, Victor Paskah Kalawat; Gamaliel, Hendrik
ANALISIS Vol. 15 No. 01 (2025): ANALISIS VOLUME 15 NO. 01 TAHUN 2025
Publisher : FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/als.v15i01.5243

Abstract

The background of this research focuses on the rapid development of information technology that has transformed various sectors, including public financial management. In North Sulawesi, the implementation of information technology in financial management is expected to enhance transparency, accountability, and efficiency. However, challenges such as inadequate infrastructure and limited human resource capacity may hinder effective implementation. The objective of this study is to evaluate the impact of information technology disruption on the efficiency of public financial management in North Sulawesi. The method employed is a quantitative approach with descriptive-analytical analysis, involving data collection from technology-based systems such as e-budgeting, SIPKD, and cloud-based financial management systems. The results indicate that the implementation of information technology significantly improves efficiency, transparency, and accountability in public financial management. Nevertheless, challenges related to infrastructure and human resource capacity remain obstacles to achieving optimal results. The conclusion of this research is that information technology disruption has great potential to enhance public financial management, but greater attention is needed towards infrastructure development and human resource training to ensure successful implementation.
The Relationship Between Government Expenditure and Regional Economic Growth: Evidence from Indonesia Lakat, Junior Semuel; Kumenaung, Anderson Guntur; Lengkong, Victor Paskah Kalawat; Gamaliel, Hendrik
Klabat Accounting Review Vol 6 No 1 (2025): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60090/kar.v6i1.1217.24-35

Abstract

This study investigates the relationship between government expenditure and regional economic growth in Indonesia, focusing on its impact on per capita income and Gross Regional Domestic Product (GRDP). Utilizing a comprehensive panel data analysis across 508 regencies/cities from 2018 to 2022, the study employs Fixed Effect Model (FEM) to account for regional heterogeneity. The findings reveal that Personnel and Goods and Services Expenditures significantly enhance both per capita income and GRDP, while Capital Expenditure negatively impacts these economic outcomes, potentially due to the delayed returns of infrastructure investments. Interest Payments show a positive effect on per capita income, suggesting that efficient debt management may bolster economic performance. However, expenditures on subsidies, grants, and social assistance exhibit inconsistent impacts, indicating potential inefficiencies in resource allocation. This research provides critical insights for policymakers in optimizing public expenditure to foster equitable regional development and sustainable economic growth.
Tourism Sector Performance Analysis in North Sulawesi: Challenges and Opportunities for Increased Visits Lakat, Junior; Kumenaung, Anderson Guntur; Lengkong, Victor Paskah Kalawat; Gamaliel, Hendrik; Mumek, Leonard Stiefen
JURNAL KEPARIWISATAAN Vol 24 No 1 (2025): Jurnal Kepariwisataan
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat Politeknik Pariwisata Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52352/jpar.v24i1.1666

Abstract

This research article analyzes the performance of the tourism sector in North Sulawesi, focusing on the challenges and opportunities that influence the increase in tourist visits. The study highlights the significance of tourism as a strategic sector for economic growth, community welfare, and cultural preservation. Utilizing a qualitative methodology, the research examines various performance indicators, including productivity, service quality, responsiveness, responsibility, and accountability. The findings reveal that while North Sulawesi has substantial tourism potential, it faces significant challenges such as inadequate infrastructure, limited market diversification, and low innovation in tourism products. The dominance of Chinese tourists underscores the need for a diversification strategy to attract visitors from other regions. The study concludes with recommendations for enhancing tourism management practices, improving service quality, and fostering collaboration among stakeholders to ensure sustainable growth in the tourism sector.
Analysis of transparency and accountability in financial management (Case study at Don Bosco Foundation Manado) Napan, Lambertus; Morasa, Jenny; Gamaliel, Hendrik
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.251

Abstract

The purpose of this study is to examine the implementation of financial management transparency and accountability at the Don Bosco Foundation in Manado. This research uses a descriptive quantitative method, along with a qualitative approach to understand the perspectives and experiences of individuals or groups. The research instruments include questionnaires and interviews with ten informants. Data analysis involves both descriptive quantitative analysis and qualitative analysis using triangulation of interview data. The findings show that financial management transparency at the Don Bosco Foundation is rated as medium, meaning the foundation generally practices good transparency in policy-making for managing the educational institution. Financial management accountability is rated as high, indicating that the foundation's accountability practices are very strong. This demonstrates that the foundation is highly accountable in managing the public entity, earning trust from the community now and in the future. Overall, financial management at the Don Bosco Foundation is rated as high, showing that it is well-aligned with the Work Plan and Budget, and is properly managed and accounted for.
Pengaruh internal audit, efektivitas pengendalian internal, dan sistem informasi akuntansi terhadap pencegahan kecurangan (Studi pada karyawan Bank BUMN di Manado) Kountur, Claudia Marlina; Karamoy, Herman; Gamaliel, Hendrik
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.323

Abstract

The study will obtain empirical evidence of the effect of internal audit, the effectiveness of internal control and accounting information systems on preventing employee fraud in state-owned banks in Manado. The research hypothesis is clear: H₁: internal audit has an effect in increasing employee fraud prevention at BUMN Banks in Manado; H₂: internal control effectiveness has an effect in increasing employee fraud prevention at BUMN Banks in Manado; H₃: accounting information systems have an effect in increasing employee fraud prevention at BUMN Banks in Manado. The research is based on two theories: fraud triangle theory and attribution theory. The population of this study was employees of state-owned banks in Manado. Eighty respondents were selected for this study, including employees from the internal audit section and the bank's operational section. The analytical tool used is multiple linear regression analysis. The results of this study are clear: internal audit, the effectiveness of internal control and accounting information systems each have an effect in increasing employee fraud prevention at BUMN Banks in Manado.
Analysis of the Application of PSAK No. 45 Financial Reporting of Non-Profit Organizations in Achieving Transparency and Accountability at Yayasan Pemberdayaan Masyarakat Amungme dan Kamoro (YPMAK) in Mimika Regency Tsunme, Otto; Pangerapan, Sonny; Gamaliel, Hendrik
Asian Journal of Management Analytics Vol. 2 No. 3 (2023): July 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v2i3.5180

Abstract

This study aims to analyze the application of PSAK No. 45 financial reporting to non-profit organizations in achieving transparency and accountability at Yayasan Pemberdayaan Masyarakat Amungme dan Kamoro (YPMAK) in Mimika Regency. The type of research used is a descriptive-qualitative approach with data collection methods through observation, interviews, and foundation documents. The research results show that YPMAK has implemented PSAK No. 45 concerning the financial reporting of non-profit organizations in terms of format and structure in the preparation of financial reports. However, it does not fully implement PSAK No. 45, where YPMAK does not record funding activities in the cash flow statement and does not explain restrictions on donor resources. Meanwhile, transparency in the use of funds and accountability in YPMAK's financial reports have been transparent and accountable both in the presentation and submission of financial reports, so that the foundation has carried out financial reporting in a transparent and accountable manner according to the principles of professional financial management.
Co-Authors A.A. Ketut Agung Cahyawan W Abdul, Sri Devi Abdullah, Dewita Abuno, Malindah I. C. AFIEF, MUHAMMAD RAIHAN IHZA Ahmad Gazali, Ahmad Aimbu, Lesli L Alexander, Stanly W ALLAN, FRANSISCO Alou, Shelby Defiany Anderson Guntur Kumenaung Antameng, Desy Pratiwi Bagu, Agustin Bantali, Yosua Bogar, Joel Jonathan Mahonis Buntuan, Dhifa N. Corneles, Semuel Hendry Dama, Aditya Darise, Rezky Febriendy David P. E. Saerang David P.E Saerang David P.E. Saerang David Paul Elia Saerang David Saerang, David Deda, Anita Diana Latjandu, Lady Erakipia, Apolonaris Felix Gaghana, Michelle A. Grace B. Nangoi Grace Nangoi Gumabo, Veronita Anggreini Habindatu, Leidi Diana Harianto Sabijono, Harianto Harijanto Sabijono Herman Karamoy Hongkong, Hendra Yanto Imbang, Veronika Merlin Jantje J. Tinangon Jenny Morasa Jullie J Sondakh JUNIOR LAKAT Kairupan, Gladys E. Kaligis, Elivira Amelia Kalungan, Trifosa Ryna Karambut, Andrew Malahasa Karmila, Dina Karundeng, Angellica Korompis, Claudia W. M. Korompis, Claudia Wanda Melati Kountur, Claudia Marlina Krar, Sonaria Lakat, Junior Semuel Laloan, Charly S. T. Lasewa, Reinaldi Latjandu, Lady Diana Lengkong, Victor Paskah Kalawat Limen, Michelle Meivina Putry Linda Lambey, Linda Lintje Kalangi Lumanto, Edgar Gilbert Lumenta, Melinda Mada, Sarifudin Mailoor, Jefri Herbert Makasenggehe, Victoria M.K Makatengkeng, Gracelia Mamuaya, Jeacklin Valenia Manangin, Sri Ika Novita Manopo, Betria S. R. Maradesa, Djeini Meilivia Suak Muliadi, Halim Ellena Mumek, Leonard Stiefen Musadi, Claudia Relia Napan, Lambertus Ngamelubun, Meylania Yutta Nimiangge, Rona Rosy Njonjie, Philep Nur, Santi Ali M. Padalling, Novianti Pala’langan, Eunike Intan Paraswati, Sawindri Dyah Pasebe, Marchella B. Pauweni, Sherly Pelealu, Revelino Imanuel Pilander, Siska Marini Polii, Rivaldo Y. P. Pongoh, Virginia Pricilia Joice Pesak Pudihang, Sela Purba, Irene Catrine Radityo, Dody Rafael, Kevin Robert Lambey rochxy, Rochxy Rompas, Vichri V. Rori, Midian Cristy Runtuwene, Syalom K. Saerang, David P E Saerang, David Paul Savsavubun, Regina V. SENDUK, Adalee Sherly Pinatik Sifrid S. Pangemanan Sihadi, Intan Purwatianingsih Sipayung, Yosua Afryan Iriando Sipolo, Gerall Henry Slamet Sugiri Sonny Pangerapan, Sonny Stanley Kho Walandow, Stanley Kho Stanly Alexander Sulaiman, Syiendrawati Nurmughny Sutarman, Aman Syermi S.E. Mintalangi Tarida Elisa Butarbutar Tinangon, Jantje J Tiwow, Santi Tjhin, Erwin Togas, Rendhy Frisky Treesje Runtu Tsunme, Otto Tumanduk, Thalia Claudia Ventje Ilat Wangarry, Andreas R Wara, Lidya Stefany Waridin, Juliani Warongan, Jessy WIJAYA, Aureliano G T B Winston Pontoh Worotikan, Jenefer Hermina Wotulo, Felia Lewiany WUA, HESTI WIRA MEILAN Zakaria, Nasrullah