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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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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.
Kontribusi pajak daerah dalam peningkatan pendapatan asli daerah (Studi pada Dinas Pendapatan Daerah Kota Manado) Budie, Sheva Angely Bianca; 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.358

Abstract

Regional tax is one of the main pillars of local revenue (PAD) that supports the implementation of regional autonomy. However, the contribution of each type of tax may vary depending on the effectiveness of collection and local economic conditions. This study aims to analyze the contribution of restaurant tax, entertainment tax, advertising tax, and parking tax to regional tax revenue, as well as the role of regional tax revenue in supporting Manado City's PAD during 2020–2023. The research employed a descriptive quantitative approach, combining primary data from interviews with the Regional Revenue Agency and secondary data from official tax reports. The results show that restaurant, entertainment, and parking taxes tended to increase their contribution, while advertising tax showed a declining trend. Furthermore, regional taxes contributed an average of 98% to PAD, confirming their dominant role as the primary source of local fiscal capacity. These findings strengthen the theoretical perspective that regional taxes are a strategic instrument for regional autonomy, while practically suggesting the need to improve supervision, adopt digital tax systems, and diversify the tax base to maintain revenue sustainability.
Analysis of factors affecting on local government’s financial losses in North Sulawesi Ompusunggu, Tutur; Karamoy, Herman; Gamaliel, Hendrik
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.204

Abstract

This study intends to examine if internal control effectivity, audit findings, audit opinion, completion of follow up audit results and characteristics of regional head have impacts on local government’s financial losses. The study will use district and city local governments in North Sulawesi province as a case study to examine this relationship. Using a sample of 80 respondents in the year 2024, this study draws on primary sources to examine all of the local governments in North Sulawesi Province. Multiple linear regression analysis was processed by Smart PLS version 3.0 software program in order to analyze data and evaluate hypothesis. This study demonstrate that: (1) effectiveness of internal control system has a negative and significant effect on local government’s financial losses; (2) audit findings has negative and significant effect on local government’s financial losses; (3) audit opinion has negative and significant effect on local government’s financial losses; (4) completion of follow up audit results has negative and significant effect on local government’s financial losses; and (5) characteristics of regional heads has negative and significant effect on local government’s financial losses.
Comparative Analysis of Cash Holding Based on Leverage, Capital Expenditure and Firm Size Factors of Companies in the Properties and Real Estate Sector on the Indonesia Stock Exchange Rompas, Jarden Natanael; Gamaliel, Hendrik; Lambey, Robert
Formosa Journal of Multidisciplinary Research Vol. 3 No. 9 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i9.11383

Abstract

The availability of cash in a company is very important because, without sufficient cash, the company's operational activities cannot run optimally. This research aims to empirically test the comparison of cash holdings based on leverage, capital expenditure and firm size of companies in the properties and real estate sector on the Indonesia Stock Exchange for the 2020-2022 period. Cash holding is measured by the ratio of cash and cash equivalents to total assets, leverage is measured by DER, capital expenditure is measured by the comparison between the difference between fixed assets from the current year and the previous year and total assets, firm size is measured by the natural logarithm of total sales. This type of research is quantitative comparative test research using secondary data. The sampling technique used was non-probability sampling with a purposive sampling method and resulted in 58 company samples from 69 companies. The data analysis technique used in this research is the Mann Whitney test using SPSS 27 for Windows software. The research results show that there are differences in cash holding based on capital expenditure and firm size. Meanwhile, there is no difference in cash holding based on leverage.
Penerapan aplikasi digital dalam penyusunan laporan keuangan pada usaha mikro: Studi kasus pada 7W Coffee Pontoh, Natasha Maria Angela; Gamaliel, Hendrik; Kapojos, Peter M.
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.109

Abstract

Information technology has a significant impact on Accounting Information Systems (AIS) in Micro, Small and Medium Enterprises (MSMEs). One application that has been developed is "AkuntansiKu" which can assist in presenting financial reports programmed into the application system, such as the Income Statement, Statement of Changes in Capital, and Cash Flow Statement. This study aims to investigate whether the application of digital applications can facilitate the presentation of financial statements in accordance with standards. The analysis method used is descriptive qualitative analysis by collecting data through interviews. The results showed that the application of digital applications such a s "AkuntansiKu" can help MSMEs in presenting complete financial reports and in accordance with standards. This provides great benefits for companies in producing an easier recording process and accountable reporting. 
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.
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