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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 ACCOUNTABILITY Journal of Indonesian Economy and Business JURNAL LPPM BIDANG EKOSOSBUDKUM Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Organisasi Dan Manajemen Jurnal Ipteks Akuntansi Bagi Masyarakat Dinasti International Journal of Management Science Indonesia Accounting Journal Management Studies and Entrepreneurship Journal (MSEJ) The Indonesian Journal of Accounting Research ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING Jurnal Kepariwisataan Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Accounting and Finance Studies Jurnal Manajemen Perbankan Keuangan Nitro Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Formosa Journal of Multidisciplinary Research (FJMR) Journal of Accounting and Finance Management (JAFM) International Journal of Tourism and Hospitality in Asia Pasific International Journal of Accounting & Finance in Asia Pasific Asian Journal of Management Analytics Journal of Governance, Taxation, and Auditing The Contrarian: Finance, Accounting, and Business Research Jurnal Akuntansi Manado (JAIM) Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora Klabat Accounting Review Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis Jurnal Salingka Nagari Jurnal Riset Multidisiplin Edukasi Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE) IJEMA
Hendrik Gamaliel
Faculty Economics And Business, Universitas Sam Ratulangi
Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH BERBASIS WEBSITE PADA PEMERINTAH KABUPATEN/KOTA PROVINSI SULAWESI UTARA Rafael, Kevin; Gamaliel, Hendrik; Korompis, Claudia W. M.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 19 No 3 (2024): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/gc.v19i3.56785

Abstract

Transparency is a key element in efforts towards good governance, especially in the context of corruption prevention and increased public participation. Although regulations mandate increased transparency, previous research indicates that its implementation is still suboptimal, particularly in budget information provision. Therefore, this study focuses on measuring transparency based on availability, accessibility, timeliness, and frequency of disclosure of local financial management information. The method used refers to the Open Budget Index designed by the International Budget Partnership. In contrast to previous research, this study specifically examines transparency in each websites Regency/City in North Sulawesi Province in the years 2021–2022.
ANALISIS KETEPATWAKTUAN PENYAMPAIAN LAPORAN KEUANGAN ORGANISASI PERANGKAT DAERAH (STUDI KASUS PADA BEBERAPA ORGANISASI PERANGKAT DAERAH PEMERINTAH KABUPATEN HALMAHERA BARAT) Sipolo, Gerall Henry; Gamaliel, Hendrik; Korompis, Claudia W. M.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 19 No 3 (2024): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/gc.v19i3.57511

Abstract

This research aims to determine and analyze the timeliness of submission of financial reports of regional apparatus organizations and also the factors that influence the inaccuracy of submission of financial reports of Regional Apparatus Organizations. Research was conducted at several West Halmahera Regency Regional Apparatus Organizations, namely at the Education and Culture Service, the Public Works and Spatial Planning Service, and the Health Service. The type of data used in this research is primary data and secondary data. This research uses qualitative descriptive analysis techniques. The results of the analysis from this research are that the submission of financial reports to several regional organizations in West Halmahera Regency is still not on time in accordance with Government Regulation number 12 of 2019 and Minister of Home Affairs Regulation Number 77 of 2020. This is influenced by several factors, namely resource competency humans who are inadequate in technology-based financial management as well as educational backgrounds that are not appropriate to their field, the use of software that does not have complete features nor is it integrated between software, and in the implementation of organizations that have not implemented procedures related to submitting accountability reports from the field -fields in the agency, and the use of information technology that does not yet have complete features.
Analisis Mekanisme dan Prosedur Pencairan Alokasi Dana Desa di Desa Karalung Kecamatan Siau Timur Kabupaten Kepulauan Siau Tagulandang Biaro: Analysis of Mechanisms and Procedures for Disbursing Village Fund Allocations in Karalung Village, East Siau District, Siau Archipelago Regency Tagulandang Biaro. Gumabo, Veronita Anggreini; Gamaliel, Hendrik; Diana Latjandu, Lady
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol. 8 No. 1 (2024): Jurnal LPPM Bidang EkoSosBudKum
Publisher : Universitas Sam Ratulangi

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

Abstract

Indonesia adalah salah satu negara yang memiliki beberapadaerah pemerintahan yang tiap daerah memiliki pemerintahan masing-masing, baik dari tingkat pusat sampai ke pedesaan. Desa Karalung merupakan Desa yang ada di Kabupaten Kepulauan Siau TagulandangBiaro. Tujuan penelitian ini adalah untuk mengetahui mekanisme danprosedur dan faktor- faktor penyebab keterlambatan dalam prosespencairan Alokasi Dana Desa di Desa Karalung Kecamatan Siau Timur Kabupaten Kepulauan Siau Tagulandang Biaro. Hasilpenelitian menunjukan prosedur pencairan di Desa Karalung melalui 2 tahap. Tahap 1 pencairan sebesar 60% dari besaran ADD dan Tahap 2sebesar 40% atau sisa dari anggaran ADD akan diproses untuk dicairkan jika anggaran tahap pertama telah terealisasi sebesar 75% dari besaran 60% yang telah dicairkan dengan prosedur yang sama. Dan Mekanisme Pencairan di Desa Karalung telah sesuai dengan PERBUP Nomor 4 Tahun 2021 tentang Tata Cara Pengalokasian Alokasi Dana Kampung. Adanya hambatan dalam pencairan AlokasiDana Desa di Desa Karalung yaitu jika tim Verifikasi atau disebutVerifikator tidak berada ditempat, maka dokumen ADD tidak dapat diverifikasi. Menunggu tim verifikasi untuk memverfikasi dokumen.Mengakibatkan keterlambatan pencairan di tahap 1.
Analisis Penatausahaan Dan Pelaporan Pengelolaan Keuangan Di Desa Pineleng Satu Kecamatan Pineleng Kabupaten Minahasa Bogar, Joel Jonathan Mahonis; Gamaliel, Hendrik; Lambey, Robert
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 12 No. 03 (2024): JE. Vol. 12 No 3
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/emba.v12i03.58041

Abstract

Dalam proses pengelolaan keuangan desa ada lima tahapan yang diatur oleh (Permendagri Nomor 20 Tahun 2018) yaitu perencanaan, pelaksanaan, penatausahaan, pelaporan dan pertanggunjawaban. Kelima tahapan tersebut bertujuan untuk memastikan pengelolaan keuangan desa dilakukan secara transparan, akuntabel, dan efisien. Dengan adanya regulasi yang jelas, diharapkan dapat meningkatkan kesejahteraan masyarakat desa melalui pemanfaatan dana yang tepat. Penelitian ini bertujuan untuk mengetahui proses penatausahaan dan pelaporan pengelolaan keuangan di Desa Pineleng Satu, apakah telah sesuai dengan Permendagri Nomor 20 Tahun 2018. Metode yang digunakan dalam penelitian ini adalah metode kualitatif deskriptif dengan penggambaran data sesuai dengan apa yang terjadi di Desa Pineleng Satu. Sesuai dengan hasil penelitian penatausahaan dan pelaporan pengelolaan keuangan di Desa Pineleng Satu mendapati bahwa pada tahap penatausahaan sudah sesuai dengan Permendagri Nomor 20 Tahun 2018. Pemerintah desa pineleng satu belum membuat buku panjar seperti pada pasal 64 ayat (1) tentang pembuatan buku pembantu panjar, karena pemerintah desa tidak ada biaya yang dibayar dimuka. Pada tahap pelaporan sudah sesuai dengan Permendagri Nomor 20 Tahun 2018.Kata kunci: Analisis Pengelolaan Keuangan Desa, Penatusahaan, Pelaporan, Permendagri Nomor 20 Tahun 2018
Evaluation of Government Public Expenditure Performance of the North Sulawesi Province in Increasing Job Opportunities Junior Semuel Lakat; Anderson Guntur Kumenaung; Hendrik Gamaliel; Marjam Mangantar; Fanda Daisy Prully Rundengan
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 15 No. 7 (2024): Co-Value: Jurnal Ekonomi, Koperasi & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/covalue.v15i7.4915

Abstract

Local governments, as the main actors in public budget management, have a significant role in creating an environment that supports economic growth and expands access to the workforce. This study aims to evaluate the performance of public spending of the North Sulawesi Provincial Government in increasing employment opportunities. The focus of this research is on the analysis of public expenditure allocation and its impact on job creation in the province. The method used is descriptive qualitative research with a library research approach that analyzes public expenditure data, programs implemented, and their impact on job opportunities. The results of the study show that public spending allocated to sectors such as infrastructure, community empowerment, and skills education has a positive impact on creating jobs, especially in the construction, agriculture, and service sectors. However, the challenge faced is the mismatch of the skills provided in training with the needs of the labor market. The study suggests that the government improve the relevance and quality of skills training programs and expand the sectors that receive attention in public spending to create more sustainable and inclusive jobs.
Analisis pelaksanaan Konstruksi Dalam Pengerjaan (KDP) pada pekerjaan konstruksi Dinas Pekerjaan Umum dan Penataan Ruang Daerah Provinsi Sulawesi Utara Waridin, Juliani; Ilat, Ventje; Gamaliel, Hendrik
Riset Akuntansi dan Manajemen Pragmatis Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.206

Abstract

The aim of this research is to identify, analyze and describe: the implementation of KDP at the North Sulawesi Province PUPRD Service, the obstacles faced in managing KDP at the North Sulawesi Province PUPRD Service, and to describe what efforts have been made to overcome obstacles to KDP management at the Department. PUPRD North Sulawesi Province. This type of research is descriptive research with a qualitative approach. To collect data that is related or relevant to the variables of this research, the techniques used are observation techniques, interview techniques and documentation techniques. The results of the research show that 1) Implementation of Construction in the Work of the Public Works and Regional Spatial Planning Department of North Sulawesi Province which consists of: Mechanism for Procurement of Construction in Work, Recognition of Construction in Work, Measurement of Construction in Work, and Presentation and Disclosure of Construction in Work. 2) obstacles in managing construction in the work of the Public Works and Regional Spatial Planning Department of North Sulawesi Province consisting of policy constraints and leadership commitment, integrity and conflicts of interest 3) Efforts made by the Public Works and Regional Spatial Planning Department of North Sulawesi Province in overcoming obstacles Management of Construction in Progress, namely administrative sanctions, determination of blacklists, coordination and inventory, and payment of remaining debts.
Analisis kinerja keuangan pada sektor consumer cyclicals yang terdaftar di BEI periode 2020 - 2023 Tjhin, Erwin; Gamaliel, Hendrik; Pinatik, Sherly
Riset Akuntansi dan Manajemen Pragmatis Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.220

Abstract

Financial performance analysis is really needed in a company in order to see the extent of the company's financial performance over a certain period of time. This financial performance analysis can help the company in making decisions in the future. Analysis of financial performance in a company can be seen using financial ratio analysis. This research aims to determine differences in the financial performance of the Consumer Cyclicals sector, especially the media and entertainment sub-sector for the 2020-2023 period. This type of research is a descriptive statistical approach. The analysis method used is trend analysis. The research results show that there is an increase or decrease in the media and entertainment sub-sector listed on the Indonesian stock exchange for the 2020-2023 period using the debt to asset ratio, net profit margin, current ratio and total asset turnover.
Analisis Kinerja Keuangan Pada Dinas Pendidikan Daerah Provinsi Sulawesi Utara Bantali, Yosua; Gamaliel, Hendrik; Walandow, Stanley Kho
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 19 No 4 (2024): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/gc.v19i4.57510

Abstract

The research is to determine whether the financial performance of the Regional EducationOffice of North Sulawesi Province in 2023 has met the Value for Money requirements. Fromthree elements, namely Economics, Efficiency and Effectiveness. This type of research uses aqualitative descriptive method. The data collection techniques used were interviews anddocumentation. The financial performance results obtained by the Regional Education Officeof North Sulawesi Province met the economic requirements, namely 87,48% of 3 mainactivity programs, for the efficiency ratio the results were 151% inefficient and for theeffectiveness ratio the results were effectiveness, namely 100%
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.
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 Aini Alwi Alexander, Stanly W Alfa Pratama Kaempe Alif Hendra Prasetya ALLAN, FRANSISCO Alou, Shelby Defiany Anderson Guntur Kumenaung Anderson Guntur Kumenaung Anderson Guntur Kumenaung Anggya Julliet Jennyver Mangundap Anneke Wangkar Antameng, Desy Pratiwi ANTOW, Angelica Aureliano G T B WIJAYA Bagu, Agustin Balangger, Rasya Fadilah Bantali, Yosua Bella Wahongan Bogar, Joel Jonathan Mahonis Budie, Sheva Angely Bianca Buntuan, Dhifa N. Celine Zefanya Gratia Dien Christian Datu Christian V. Datu Christian Victor Datu Christina Mikhaila Suoth Claudia W.M Korompis 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 P.E. Saerang David Paul Elia Saerang David Paul Elia Saerang David Saerang, David Deda, Anita Destrina Maria Dhullo Afandi Diana Latjandu, Lady Dirgaenesia Sahureka Einar Einar Enolia Novita Muhaling Erakipia, Apolonaris Felix Fanda D.P. Rundengan Fanda Daisy Prully Rundengan Febyola Yona Barguna Fitriya Muslimah Zam-Zam Florensia Bernika Frida Eighty Maygie Mandagie Friska Ayu Tri Fajriati Gabriela Berlian Eman Jacobus Gaghana, Michelle A. Gloria Kezia Viktoria Rumondor Grace B. Nangoi Grace Nangoi Gumabo, Veronita Anggreini Habindatu, Leidi Diana Harianto Sabijono, Harianto Harijanto Sabijono Hendrik Manossoh Hendrik Manossoh Herman Karamoy Herman Karamoy Herman Karamoy Herman Karamoy Hongkong, Hendra Yanto Imbang, Veronika Merlin Israel Sambara Satria Abast Sarira Jantje J. Tinangon Jecky Rendy Constanteng Tenda Jenny Morasa Jeri Muchadi Jessy Warongan Jullie J Sondakh Jullie Jeannete Sondakh JUNIOR LAKAT Kairupan, Gladys E. Kaligis, Elivira Amelia Kalungan, Trifosa Ryna Kapojos, Peter Marshall Karambut, Andrew Malahasa Karamoy, Herman . Karmila, Dina Karundeng, Angellica Kountur, Claudia Marlina Krar, Sonaria Lady Diana Latjandu Lady Diana Latjandu Laloan, Charly S. T. Lasewa, Reinaldi Latjandu, Lady Diana Lengkong, Victor Paskah Kalawat Lidia M. Mawikere Lifry Corry Ertavina Gimon Limen, Michelle Meivina Putry Linda Lambey, Linda Lintje Kalangi 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 Marjam Mangantar Meggy Melita Supit Meilivia Suak Melisa Fransisca Lo Muhammad Fadly Ramadhan Muliadi, Halim Ellena Mumek, Leonard Stiefen Musadi, Claudia Relia Napan, Lambertus Nehemiah Sembor Ngamelubun, Meylania Yutta Ni Made Aryasusanti Nimiangge, Rona Rosy Nirma Meidi Rumuneh Njonjie, Philep Novia Kokali Nur Isnaeni Nur, Santi Ali M. Olivia Sardjono Olivia Y. M. Sardjono Olivia Y. M. Sardjono Ompusunggu, Tutur Padalling, Novianti Pala’langan, Eunike Intan Pangau, Natasha Rianny Pangkey, Grill G. U. Pararuk, Hendra S.R. Paraswati, Sawindri Dyah Pasebe, Marchella B. Patrick Vincentius Lomban Pauweni, Sherly Pelealu, Revelino Imanuel Pessak, Donald R. M. Peter M. Kapojos Pieter Roya Pilander, Siska Marini Polii, Rivaldo Y. P. Pondaag, Gracia Regina Miranda Pongoh, Virginia Pontoh, Natasha Maria Angela Pricilia Joice Pesak Priscillia Weku Pudihang, Sela Purba, Irene Catrine Pusung, Rudi Johanis Radityo, Dody Rafael, Kevin Ratu, Angeliq Thirzah Loraine Robert Lambey Robert Lambey Robert LAMBEY rochxy, Rochxy Rompas, Jarden Natanael Rompas, Vichri V. Rori, Midian Cristy Rudy Johanis Pusung Rudy Johanis Pusung Runtuwene, Syalom K. Saerang, David P E Saerang, David Paul Sardjono , Olivia Y. M. Sardjono, Olivia Y. M. Savsavubun, Regina V. SENDUK, Adalee Sherly Pinatik Sherly Pinatik Sifrid S. Pangemanan Sihadi, Intan Purwatianingsih Silvia Zahra Ishak Sintje N. Rondonuwu Sintje Nelly Rondonuwu Sintje Rondonuwu Sipayung, Yosua Afryan Iriando Sipolo, Gerall Henry Slamet Sugiri Sonny Pangerapan, Sonny Sorayah Mohammad Stanley Kho Walandouw Stanley Kho Walandow, Stanley Kho Stanly Alexander Stevani Kahea Steven J. Tangkuman Sulaiman, Syiendrawati Nurmughny Sumiyana Sumiyana Sutarman, Aman Syermi S.E. Mintalangi Tarida Elisa Butarbutar Tatang Ary Gumanti Tinangon, Jantje J Tiwow, Santi Tjhin, Erwin Togas, Rendhy Frisky Treesje Runtu Tri Oldy Rotinsulu Tsunme, Otto Tumanduk, Thalia Claudia Ventje Ilat Ventje Ilat Victor Paskah Kalawat Lengkong Wangarry, Andreas R Wara, Lidya Stefany Waridin, Juliani Warongan, Jessy Weku, Priscillia WIJAYA, Aureliano G T B Winston Pontoh Worotikan, Jenefer Hermina Wotulo, Felia Lewiany WUA, HESTI WIRA MEILAN Wuwungan, Christian Elkana Zakaria, Nasrullah