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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 Formosa Journal of Multidisciplinary Research (FJMR) 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 Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis
Hendrik Gamaliel
Universitas Sam Ratulangi
Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Analysis of Value Added Tax Accounting Treatment at PT Daya Anugrah Mandiri Airmadidi Branch ANTOW, Angelica; GAMALIEL, Hendrik; WANGKAR, Anneke
Journal of Governance, Taxation and Auditing Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i3.574

Abstract

Value Added Tax (VAT) is a levy imposed on every sale and purchase transaction of goods and services carried out by individual taxpayers or business entities that have received the status of a Taxable Entrepreneur (PKP). The last amendment to the VAT Law is in Law Number 7 of 2021 concerning the Harmonization of Tax Regulations (UU HPP). PT Daya Anugrah Mandiri or better known as Daya Motor is a subsidiary of the Daya Group engaged in the retail sector of Honda motorcycles. Every purchase and sale of motorbikes carried out by PT Daya Anugrah Mandiri Airmadidi Branch is inseparable from the imposition of Value Added Tax (PPN). The purpose of this study is to find out how the VAT accounting treatment is at PT Daya Anugrah Mandiri Airmadidi Branch. This study used descriptive qualitative method. Researchers will explain the data obtained through interviews, observation, documentation, so as to get answers to problems in detail and clearly. The results of this study indicate that 4 aspects of the VAT accounting treatment at PT Daya Anugrah Mandiri Airmadidi Branch are in accordance with existing tax provisions and regulations, namely recognition, calculation, presentation, and reporting. But the recording is not appropriate because there is a recording error which results in data differences.
Akuntabilitas dan transparansi pengelolaan keuangan desa pada Desa Komus Ii Timur Kabupaten Bolaang Mongondow Utara Einar, Einar; Gamaliel, Hendrik; Kapojos, Peter M.
Riset Akuntansi dan Portofolio Investasi Vol. 4 No. 1 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.428

Abstract

Effective village financial management is fundamental to strengthening good governance at the local level. This study investigates the implementation of accountability and transparency in village financial management at Komus II Timur Village, North Bolaang Mongondow Regency, Indonesia. Employing a qualitative case study approach, data were collected through interviews, observations, and document analysis involving village officials, the Village Consultative Body, and community representatives. The findings reveal that accountability and transparency have been largely institutionalized across the planning, implementation, administration, reporting, and accountability stages, particularly through participatory decision-making, orderly financial administration, timely reporting, and public access to financial information. However, capacity constraints and uneven regulatory understanding among village officials remain notable challenges. The study underscores the importance of continuous capacity building and strengthened oversight mechanisms to enhance accountable and transparent village financial governance.
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 Anneke Wangkar Antameng, Desy Pratiwi ANTOW, Angelica 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 Einar, Einar 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 Kapojos, Peter Marshall 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. Ompusunggu, Tutur 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 Pontoh, Natasha Maria Angela Pricilia Joice Pesak Pudihang, Sela Purba, Irene Catrine Radityo, Dody Rafael, Kevin Robert Lambey rochxy, Rochxy Rompas, Jarden Natanael Rompas, Vichri V. Rori, Midian Cristy Runtuwene, Syalom K. Saerang, David P E Saerang, David Paul Sardjono, Olivia Y. M. 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 Wuwungan, Christian Elkana Zakaria, Nasrullah