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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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ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN TRANSPORTASI SEBELUM DAN SAAT PANDEMI COVID-19 Lumenta, Melinda; Gamaliel, Hendrik; Latjandu, Lady Diana
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 9, No 3 (2021): JE. Vol 9 No 3 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (475.874 KB) | DOI: 10.35794/emba.v9i3.34727

Abstract

Kinerja keuangan adalah gambaran kondisi keuangan perusahaan yang dianalisis dengan alat-alat analisis keuangan, yang dapat mencerminkan prestasi kerja perusahaan. Penelitian ini bertujuan untuk mengetahui dan membandingkan kondisi kinerja keuangan beberapa perusahaan transportasi sebelum dan saat pandemi COVID-19. Metode analisis yang digunakan dalam penelitian skripsi ini adalah metode deskriptif yang tujuannya adalah menganalisis setiap data-data yang telah diolah kemudian ditarik kesimpulan. Jenis penelitian yang digunakan adalah kualitatif deskriptif. Hasil penelitian menunjukkan kinerja keuangan semua perusahaan transportasi yang diteliti mengalami penurunan pada tahun 2020 yaitu pada saat pandemi COVID-19 terjadi, dan kinerja keuangan perusahaan transportasi sebelum COVID-19 lebih baik dibandingkan saat terjadinya pandemi COVID-19. Kata Kunci: analisis, kinerja keuangan, COVID-19
PENERAPAN ANGGARAN BERBASIS KINERJA PADA DINAS KEPENDUDUKAN DAN PENCATATAN SIPIL KABUPATEN MINAHASA UTARA Pongoh, Virginia; Pangemanan, Sifrid S.; Gamaliel, Hendrik
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 9, No 2 (2021): JE VOL 9 NO 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.965 KB) | DOI: 10.35794/emba.v9i2.33756

Abstract

Penelitian ini bertujuan untuk mengetahui Bagaimana Penerapan Anggaran Berbasis Kinerja pada Dinas Kependudukan dan Pencatatan Sipil Kabupaten Minahasa Utara. Sarana dan prasarana merupakan penunjang dalam pencapaian keberhasilan pengelolaan administrasi. Tentunya hal tersebut dapat dicapai apabila ketersedian sarana dan prasarana di kantor memadai. Selain itu sarana dan prasarana merupakan salah satu fokus yang sangat mempengaruhi kualitas pelayanan untuk dapat memenuhi kepuasan masyarakat. Penyediaan sarana dan prasarana pelayanan yang memadai oleh penyelenggara pelayanan publik sangat menentukan dan menunjang keberhasilan penyelenggara pelayanan. Jenis penelitian ini adalah penelitian dalam bentuk kualitatif. Metode deskriptif merupakann metode analisis yang digunakan dalam penelitian skripsi ini, yaitu setiap data yang diperoleh, dianalisis berdasarkan teori-teori yang relevan dengan permasalahan yang akan dibahas untuk mendapatkan hasil analisis yang kemudian disimpulkan dan memberikan saran. Hasil penelitian telah didapat dan disimpulkan, bahwa Penerapan anggaran berbasis kinerja Pada Dinas Kependudukan Dan Pencatatan Sipil Kabupaten Minahasa Utara dapat dikatakan telah berjalan dengan baik sesuai dengan yang diamanatkan oleh Permendagri Nomor 13 Tahun 2006.  Faktor penghambat yaitu ketersediaan dana, kelengkapan peralatan (sarana dan prasarana).  Kata Kunci: Anggaran Berbasis Kinerja
PENGARUH PENGETAHUAN AUDIT, PENGALAMAN AUDIT DAN INDEPENDENSI AUDITOR DALAM KEMAMPUAN PENDETEKSIAN KECURANGAN (FRAUD) PADA INSPEKTORAT DAERAH PROVINSI SULAWESI UTARA Laloan, Charly S. T.; Kalangi, Lintje; Gamaliel, Hendrik
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i2.36079

Abstract

One of the regional losses is due to fraud which does not only involve people who have positions but also people who are under him or staff. This does not cover up what happens to the central government, but also happens to local governments. Fraud is carried out in secret so that it cannot be ascertained whether these things actually happened or not. To obtain evidence of evidence that fraud has occurred, the auditor must be able to detect and prove that fraud has actually occurred. This study aims to examine the effect of audit knowledge, audit experience, and auditor independence on the ability to detect fraud at the Regional Inspectorate of North Sulawesi Province. The variables in this study as independent variables are audit knowledge (X1), audit experience (X2) and auditor independence (X3) while the dependent variable is the ability to detect fraud (Y). This type of research is quantitative using multiple regression analysis methods, and samples were taken by purposive sampling method at the Regional Inspectorate of North Sulawesi Province. The results showed that simultaneous audit knowledge, audit experience and auditor independence have a significant influence on the ability to detect fraud (fraud). The value of the coefficient of determination shows that audit knowledge, auditor experience and auditor independence together contribute to the fraud detection ability of 52.1%, while the remaining 47.9% is influenced by other factors outside the research model. The partial test results show that audit knowledge, audit experience and auditor independence have a significant influence on the ability to detect fraud.
ANALISIS PENGELOLAAN ASET TETAP SEKOLAH NEGERI DI LINGKUNGAN PEMERINTAH KABUPATEN MINAHASA UTARA Kaligis, Elivira Amelia; Kalangi, Lintje; Gamaliel, Hendrik
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i2.36394

Abstract

This study aims to analyze the suitability of the implementation of regional asset management with the regulations set by the Government, analyze the constraints faced in the management of local assets and efforts to improve the management of fixed assets of public schools in the North Minahasa Regency environment for the better. This is a qualitative study with exploratory approach. Data were obtained through in depth interview technique, partisipative observation dan documentation study. The result of this research the management of public school fixed assets within the North Minahasa Regency Government is guided by Permendagri No. 19 of 2016 which includes activities for planning needs and budgeting, procurement, use, utilization, security and maintenance, assessment, transfer, destruction, write-off, administration and coaching, supervision and control. There are no fixed assets of state schools that are used for asset utilization activities. There are still problems in every implementation of state school fixed asset management activities. The obstacles encountered in the management of school fixed assets are the absence of a commitment to stipulate Regional Regulations related to the management of regional property, human resources are not sufficient, coordination and communication is still weak, budget resources and facilities are not sufficient, and SIMDA BMD application has not been integrated with SIMDA Keuangan. Efforts are being made to increase the commitment of all related parties, human resource capacity building, improved coordination and communication, asset security, as well as control and supervision. However, this effort still needs to be supported by the establishment of regulations including the Operating System and Procedures, education and training for human resources, collection of proof of land ownership in the context of certification, reward and punishment system, regular reconciliation, asset inventory, integrated information system and intensify development, supervision and control activities.
EFFECT OF TAX PLANNING, EARNINGS GROWTH, ASSET MANAGEMENT, AND STICKY COSTS ON FIRM VALUE (STUDY ON PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2016 – 2019) Suak, Meilivia; Sondakh, Jullie J.; Gamaliel, Hendrik
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i2.36253

Abstract

This study aims to determine and analyze the effect of tax planning, profit growth, asset management, and inherent costs on firm value (study on property and real estate companies listed on the Indonesian stock exchange in 2016 – 2019). This type of research is quantitative research. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange as many as 65 companies. The sampling technique used purposive sampling technique based on certain criteria so that there were 47 property and real estate companies that were used as research samples. The data in this study were processed using SPSS version 20.0. The results show that Tax planning (X1) has a value of t hit < t table (1.954 < 1.973) and a significance of P = 0.052 > = 0.05 then H01 is accepted, and Ha1 is rejected, meaning that partially tax planning has no effect on firm value (Y) . Earnings Growth (X2) has a value of t hit > t table (3.712 > 2.048) and a significance of P = 0.000 < = 0.05 then H02 is rejected, and Ha2 is accepted, meaning that earnings growth partially affects significant firm value (Y). Management Asset (X3) has a value of t hit < t table (1.007 < 1.973) and a significance of P = 0.315 > = 0.05 then H03 is accepted, and Ha3 is rejected meaning that partially management assets have no effect significant on firm value (Y). Sticky Cost (X4) has a value of t hit < t table (1.577 < 2.048) and a significance of P = 0.117 > = 0.05, H04 is accepted, and Ha4 is rejected, meaning that partially sticky cost has no effect significant on firm value (Y).
IMPLEMENTASI UNDANG-UNDANG NOMOR 9 TAHUN 2017 TENTANG AKSES INFORMASI KEUANGAN UNTUK KEPENTINGAN PERPAJAKAN DAN IMPLIKASINYA PADA KEPATUHAN WAJIB PAJAK ORANG PRIBADI Corneles, Semuel Hendry; Kalangi, Lintje; Gamaliel, Hendrik
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i2.36412

Abstract

This study aims to find out how the implementation of Undang-Undang Nomor 9 Tahun 2017 concerning Access to Financial Information for Tax Purposes is and what its implications are for individual taxpayer compliance. By using a qualitative research method with a literature study approach to see how the implementation of this law, as well as a case study approach to see how the implications for individual taxpayer compliance. Data collection is done by dissecting the literature in the form of laws and regulations which are derivative products of this law, while case studies to see the implications are carried out by interviewing informants, asking for other data, and more specifically asking for their annual SPT reporting data. last year. The results show that with the implementation of this law the Directorate General of Taxes can obtain financial information about highly competent and valid taxpayers from Banking and Other Financial Institutions, so that through the Account Representative at the Tax Service Office (KPP) they can immediately follow up with Letter of Request for Explanation of Data and/or Information (SP2DK) and or conduct a Tax Audit based on that data/information. So that it gives strong implications for individual taxpayers to report all circulation of their business, report the list of assets in truth, and if there is other income derived from the use of these assets and other investment results from these assets, the taxpayer will pay the tax and report it. on the Annual Tax Return Form.
PENGARUH UKURAN PERUSAHAAN, FINANCIAL LEVERAGE DAN STRUKTUR KEPEMILIKAN TERHADAP PERATAAN LABA (INCOME SMOOTHING) (STUDI PADA PERUSAHAAN BADAN USAHA MILIK NEGARA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020) Tiwow, Santi; Tinangon, Jantje J.; Gamaliel, Hendrik
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i2.36413

Abstract

This study aims to examine and find empirical evidence that firm size, financial leverage and ownership structure affect income smoothing. This research was conducted by a State-Owned Enterprise (BUMN) listed on the Indonesian Stock Exchange (IDX) for the 2016-2020 period. The research method used is a quantitative research method with an associative approach. The data in this study is secondary data in the form of annual reports of state-owned companies. The sample in this study were 15 state-owned companies. The data analysis tool used in this study is logistic regression analysis, with the help of SPSS 22 software. The results show that company size, financial leverage and ownership structure have no effect on income smoothing
EVALUASI PENERAPAN CORPORATE SOCIAL RESPONSIBILITY DI PT REMAJA JAYA MOBILINDO MANADO Abuno, Malindah I. C.; Nangoi, Grace B.; Gamaliel, Hendrik
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 9, No 4 (2021): JE. Vol 9 No 4 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.604 KB) | DOI: 10.35794/emba.v9i4.36606

Abstract

Tanggung jawab sosial perusahaan atau Corporate Social Responsibility (CSR) secara singkat dapat diartikan sebagai tanggung jawab sosial perusahaan kepada para pihak-pihak yang berkepentingan, baik secara langsung maupun tidak langsung terhadap eksistensi atau aktivitas perusahaan, seperti karyawan, konsumen, masyarakat, maupun pemerintah. Objek penelitian adalah PT. Remaja Jaya Mobilindo Manado yang bergerak dibidang otomotif. Tujuan dari penelitian ini yaitu untuk mengetahui Penerapan Corporate Social Responsibility (CSR)  di PT. Remaja Jaya Mobilindo Manado. Metode analisis yang digunakan dalam penelitian ini adalah metode analisis deskriptif,. Hasil penelitian yang dilakukan bahwa penerapan sistem CSR (corporate social responsibility) pada PT. Remaja Jaya Mobilindo Manado sudah dilaksanakan namun belum efektif dan efisien karena belum diprogramkan secara baik dengan demikian, sebaiknya perusahaan melakukan penerapan CSR (Corporate Social Responsibility) dengan menyadari akan pentingnya tanggung jawab sosial dari perusahaan terhadap masyarakat dan juga karyawan dan dalam penerapan CSR harus lebih terprogramkan agar pelaksanaannya lebih efektif dan efisien. Kata kunci: Corporate Social Responsibility, Efektif, Efisien
ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN BADAN PADA PT. UNOSON MANADO Gaghana, Michelle A.; Gamaliel, Hendrik
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 9, No 4 (2021): JE. Vol 9 No 4 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (425.325 KB) | DOI: 10.35794/emba.v9i4.36463

Abstract

Pajak merupakan pungutan wajib dari rakyat untuk negara. Pajak penghasilan badan merupakan pajak yang dikenakan atas penghasilan suatu perusahaan di mana penghasilan yang dimaksud adalah setiap penambahan kemampuan ekonomis yang diterima atau diperoleh oleh Wajib Pajak Badan. Tujuan dari penelitian ini adalah untuk mengetahui perhitungan pajak penghasilan badan yang dilakukan oleh PT. Unoson Manado dan untuk membandingkan perhitungan pajak penghasilan badan atas laporan keuangan yang dilakukan oleh perusahaan dengan Undang-Undang Nomor 36 Tahun 2008. Objek penelitian ini adalah PT. Unoson Manado. Metode yang digunakan adalah deskriptif kualitatif. Hasil analisis menunjukkan bahwa perhitungan dan pelaporan pajak penghasilan yang dilakukan oleh perusahaan telah sesuai dengan Undang-Undang Perpajakan Nomor 36 Tahun 2008. Kata Kunci: Perhitungan Pajak, Pajak Pengasilan, PPh Badan.
ANALISIS PENENTUAN HARGA POKOK PRODUKSI DENGAN METODE ACTIVITY BASED COSTING PADA CV. VEREL TRI PUTRA MANDIRI Polii, Rivaldo Y. P.; Sabijono, Harijanto; Gamaliel, Hendrik
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 9, No 3 (2021): JE. Vol 9 No 3 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (347.385 KB) | DOI: 10.35794/emba.v9i3.35061

Abstract

Penelitian ini bertujuan untuk mengetahui perhitungan harga pokok produksi dengan menggunakan metode Activity Based Costing pada CV. Verel Tri Putra Mandiri pada tiga produk perusahaan mereka yaitu roti cokelat, roti keju dan roti kacang, yang pada awalnya CV. Verel Tri Putra Mandiri melakukan perhitungan harga pokok produksi dengan menggunakan metode perusahaan. Penelitian ini merupakan jenis penelitian deskriptif kualitatif. Activity Based Costing merupakan metode yang digunakan untuk memperoleh perhitungan harga pokok produksi yang lebih akurat. Hasil penelitian ini menunjukkan bahwa terjadi perbedaan perhitungan antara metode perusahaan dengan menggunakan Activity Based Costing, produk roti cokelat, roti keju dan roti kacang mendapatkan harga pokok produksi yang lebih rendah dengan metode activity based costing dibandingkan dengan harga pokok produksi dengan metode perusahaan. CV. Verel Tri Putra Mandiri diharapkan dapat menerapkan metode Activity Based Costing dalam menentukan harga pokok produksi karena Activity Based Costing perhitungannya lebih akurat dan dapat membantu pihak manajemen dalam mengambil keputusan.Kata Kunci : harga pokok produksi, metode activity based costing.
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