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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 Jurnal Manajemen Perbankan Keuangan Nitro 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 Jurnal Salingka Nagari Jurnal Cendekia Ilmiah
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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Analisis sistem informasi akuntansi dalam menunjang pengelolaan persediaan obat pada rumah sakit umum pusat Prof. Dr. R. D. Kandou Wuwungan, Christian Elkana; Gamaliel, Hendrik; Sardjono, Olivia Y. M.
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.409

Abstract

This study examines how the accounting information system (AIS) supports drug inventory management at Prof. Dr. R. D. Kandou General Hospital, a type-A referral hospital in North Sulawesi. Effective inventory management is essential to ensure the timely availability of medications and minimize stockouts in clinical services. Using a qualitative case study approach, data were collected through in-depth interviews, observations, and documentation from the pharmacy unit, procurement division, and finance department. The findings show that the AIS—integrated through SIMAN and SAKTI—facilitates procurement, recording, stock monitoring, and reporting processes. The system improves accuracy in tracking inventory movements and supports managerial decision-making. However, challenges remain, particularly the limited integration between units and the continued reliance on manual documentation before digital input, which reduces efficiency and increases the risk of errors. Strengthening system integration and enhancing user training are required to optimize the AIS’s role in supporting inventory control and operational efficiency.
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.
Analysis of the Role of Internal Auditors as Consultants for the North Sulawesi Regional Government Kokali, Novia; Gamaliel, Hendrik; Y. M. Sardjono, Olivia
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 2 No. 1 (2026): Special Volume for International Collaboration ASEAN Countries
Publisher : LP2M IBK Nitro

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Abstract

The demands on the role of Government Internal Supervisory Apparatus (APIP) have changed over time, not only as a provider of assurance but also in conducting consultation activities. With this paradigm shift, auditors are not only providers of assurance but also play the role of service consultants by offering advice or guidance related to issues faced by organizations. This study aims to determine the role of internal auditors as consultants for the North Sulawesi Regional Government. This type of research is qualitative descriptive. based on the results of the study show that the role of APIP of the Regional Inspectorate of North Sulawesi Province as a consultant improves the quality of APIP as an internal audit of the government. The role of an inspectorate consultant can help minimize and prevent errors in the duties and functions of the OPD. In addition, the impact of the change in APIP's role as a consultant is also considered positive, APIP is not only seen as a fault seeker, but with the role of a consultant, namely a solution provider or recommendation, OPD is increasingly open to consulting about the mistakes they face. The obstacles faced by the Inspectorate in carrying out its role as a consultant are limited Human Resources, lack of budget, and time that APIP has in carrying out its role as a consultant.
Integrasi Ekonomi Biru dalam Penganggaran Daerah Sulawesi Utara: Analisis Manajemen Keuangan Publik Berbasis Blue Finance Lakat, Junior; Rotinsulu, Tri Oldy; Kumenaung, Anderson Guntur; Lengkong, Victor Paskah Kalawat; Gamaliel, Hendrik
Jurnal Salingka Nagari Vol. 4 No. 2 (2025): Jurnal Salingka Nagari
Publisher : Universitas Negeri Padang

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Abstract

This study aims to examine the gap between the performance of the marine and fisheries sector and subnational fiscal capacity, and to formulate an institutional framework for integrating blue finance instruments into the provincial budgeting system (APBD) of North Sulawesi. An explanatory sequential mixed‑methods design was employed. The quantitative phase applied descriptive analysis and simple linear regression to time‑series data (2021–2025) from Statistics Indonesia and fiscal reports to assess the relationship between fisheries exports, sectoral GDP, and local own‑source revenue. The qualitative phase used thematic analysis of regional development plans, fiscal policy documents, and academic literature on sustainable finance to identify regulatory, institutional, and financial constraints. The results reveal a development paradox: although fisheries exports grew rapidly (CAGR ≈ 10.4% during 2021–2024) and showed a strong positive correlation with sectoral GDP, this growth did not translate into higher fiscal autonomy, as more than 60.48% of regional revenue still originated from central government transfers. Based on these findings, the study proposes a Blue Economy Financing Framework that combines marine asset valuation, bankable project identification, and innovative instruments such as municipal blue bonds and environmental impact bonds to expand fiscal space and support sustainable marine‑based development.
Indeks Ekonomi Biru Indonesia: Strategi Manajemen Keuangan Publik dalam Mengoptimalkan Potensi Penerimaan dari Blue Carbon di Provinsi Sulawesi Utara Lakat, Junior Semuel; Rotinsulu, Tri Oldy; Kumenaung, Anderson Guntur; Lengkong, Victor Paskah Kalawat; Gamaliel, Hendrik
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 3: April 2026
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/j-ceki.v5i3.15063

Abstract

Penelitian ini bertujuan untuk menganalisis valuasi ekonomi aset karbon biru di Sulawesi Utara serta merumuskan strategi manajemen keuangan publik guna mengoptimalkan penerimaan melalui mekanisme bursa karbon. Penelitian ini menggunakan pendekatan metode campuran atau mixed method dengan desain eksplanatoris sekuensial. Data kuantitatif mengenai valuasi potensi sebesar Rp 100 miliar dan luas ekosistem 56.407,71 hektare dianalisis bersamaan dengan data kualitatif kebijakan keuangan daerah. Hasil penelitian menunjukkan bahwa ekosistem biru di Sulawesi Utara memiliki densitas ekonomi yang tinggi yang mampu mendongkrak skor Indeks Ekonomi Biru Indonesia pada pilar ekonomi dan lingkungan. Strategi kunci yang direkomendasikan adalah penugasan Badan Usaha Milik Daerah atau BUMD sebagai agregator untuk mengelola aset karbon dan melakukan perdagangan di IDX Carbon. Mekanisme ini menawarkan fleksibilitas dibandingkan pengelolaan langsung oleh dinas pemerintahan, sekaligus memastikan pendapatan dapat direinvestasi untuk keberlanjutan upaya konservasi.
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. Claudia W M Korompis 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 Kokali, Novia 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 Tri Oldy Rotinsulu 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 Y. M. Sardjono, Olivia Zakaria, Nasrullah