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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) Klabat Accounting Review Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis Jurnal Salingka Nagari Jurnal Cendekia Ilmiah 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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PENGARUH SARANA PENDUKUNG SISTEM INFORMASI AKUNTANSI, SISTEM PENGENDALIAN INTERN PEMERINTAH DAN BUDAYA ORGANISASI TERHADAP KINERJA PEGAWAI PENGELOLA KEUANGAN PADA SEKRETARIAT DAERAH KABUPATEN KEPULAUAN SANGIHE Makatengkeng, Gracelia; 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.v12i2.37590

Abstract

This study aims to examine the effect of Supporting tools of Accounting Information Systems, Government Internal Control Systems And Organizational Culture On Employees Performance at Sekretariat Daerah Kabupaten Kepulauan Sangihe. This research is a quantitative study, using primary data through a questionnaire. Respondents in this study were 50 employees. The analytical method used in this research is multiple linear regression with the help of the SPSS version 28 program. The results showed that the variables of the government's internal control system and organizational culture are capable to help improve employee performance, while the results of research on the variables of supporting accounting information systems showed that these variables are not capable to help improve employee performance at Sekretariat Daerah Kabupaten Kepulauan Sangihe.
PENGEMBALIAN KERUGIAN NEGARA DALAM AUDIT INVESTIGATIF DAN AUDIT PENGHITUNGAN KERUGIAN KEUANGAN NEGARA KAJIAN DARI SUDUT PANDANG AUDITOR PADA PERWAKILAN BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN PROVINSI SULAWESI UTARA Rochxy, Rochxy; 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.v12i2.37614

Abstract

This study aims to analyze the Return on State Losses in Investigative Audits and Audits of Calculation of State Financial Losses. The Study From the Auditor's Point of View at the Representative of Indonesia's National Government Internal Auditor of North Sulawesi Province. This study uses a qualitative method with an exploratory approach. Data was obtained by in-depth interview technique. Key informants were determined by purposive sampling with the condition that they met the established criteria to obtain precise and accurate information. The results of the interviews were processed into data transcripts, then analyzed, coded, and categorized into themes. Data analysis using content analysis. The results of the study show that: (1) the return of state financial losses in investigative audits or audits of calculating state financial losses is not a common practice in carrying out audit tasks by auditors; (2) the cause of the return of state financial losses in investigative audits and audits of calculating state financial losses, namely the existence of good faith or regret from related parties, the expectation from related parties that the return of state financial losses carried out can eliminate or reduce the amount of state financial losses, and there is hope that the criminal sanction can be abolished or lighten the sentence; (3) there is no provision that prohibits the return of state financial losses before the issuance of investigative audit reports and audits of calculating state financial losses, but in practice auditors and law enforcement officers continue to adhere to the provisions of Article 4 of Law Number 31 of 1999 concerning Pemberantasan Tindak Pidana Korupsi ; (4) the return of state financial losses in the investigative audit does not affect the auditor's conclusions and does not eliminate or reduce the value of state financial losses that occur; (5) the return of state financial losses in the audit of the calculation of state financial losses does not affect the audit process and the results of the auditor's calculations.
Evaluasi Pajak Restoran Pada Masa Pandemi COVID-19 Di Kota Manado Wotulo, Felia Lewiany; Gamaliel, Hendrik; Maradesa, Djeini
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol 5, No 1 (2021): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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

Abstract

Pajak restoran menjadi salah satu sektor yang terdampak akibat kebijakan PSBB. Penelitian ini bertujuan untuk mengevaluasi mekanisme pengumpulan dan pembayaran pajak restoran serta target dan realisasi pajak restoran selama pandemi COVID-19. Metode analisis yang digunakan dalam penelitian ini adalah metode analisis deskriptif. Metode pengumpulan data menggunakan pengamatan, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa mekanisme pengumpulan dan pembayaran pajak restoran selama pandemi COVID-19 masih sama seperti pada waktu sebelum pandemi COVID-19. Target penerimaan pajak restoran selama pandemi COVID-19 berubah dengan penurunan 57% dari target induk. Adapun realisasi penerimaan pajak restoran selama pandemi COVID-19 dapat mencapai target pendapatan.
CONSERVATISM AND THE COST OF EQUITY CAPITAL: A MULTI-DIMENSIONAL MEASUREMENT APPROACH Hendrik Gamaliel; Slamet Sugiri
Journal of Indonesian Economy and Business (JIEB) Vol 28, No 3 (2013): September
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (177.447 KB) | DOI: 10.22146/jieb.6219

Abstract

Conservatism is a permanent phenomenon and issue in the accounting practice. It has beendeveloping in two forms, ex ante and ex post, measured in various ways—the accruals,valuation model, and book-to-market measures. Prior studies document inconclusive findingson the association between conservatism and the cost of equity capital. These inconsistentfindings motivate us to examine whether the various measures of conservatism have differenteffects on the relationship between conservatism and the cost of equity capital. Wefind that the accruals measure explains the relationship, while the valuation model andbook-to-market measures do not. Our findings suggest that different measures of conservatismrelate differently to different articulations. Researchers, therefore, should be cautious ininterpreting the relationship between conservatism and the cost of equity capital.Keywords: ex ante and ex post conservatism, cost of equity capital, various measures ofconservatism
Perilaku Harga Pembukaan (Opening Price): Noise dan/atau Overreaction (Studi Empiris Berbasis Intraday Data, 2006) Sumiyana Sumiyana; HENDRIK GAMALIEL
The Indonesian Journal of Accounting Research Vol 12, No 1 (2009): JRAI January 2009
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.201

Abstract

This study examines whether opening price behavior is respon-sible for the noise and overreaction in the Indonesian Stock Exchange using intraday data in every 30 minutes interval. This study extends Sumiyana (2007b) who finds that noise has occurred during trading and nontrading period, overnight and lunch break nontrading session, and the first and second trading sessionoccurred. However , he is not clear which prices contains noise and overreaction. I select my sample based on trading frequency from January to December 2006 of LQ45's stocks that are actively traded in Jakarta Stock Exchange (now Indo-nesian Stock Exchange). The study finds that noise and overreaction phenomena always occur in the opening price. In addition, the study also shows that investors actually correct the noise and overreaction that come to pass at the first 30 minutes interval in every trading ses-sion.
Analisis Penerapan Target Costing Dan Cost-Volume-Profit Sebagai Alat Bantu Manajemen Dalam Pengambilan Keputusan Untuk Perencanaan Laba Saat Low Season Pada Hotel Sintesa Peninsula Manado Meggy Melita Supit; Hendrik Gamaliel; Sintje Nelly Rondonuwu
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 3 No. 5 (2022): MSEJ : Management Studies and Entrepreneurship Journal
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v3i4.1011

Abstract

Penelitian ini bertujuan untuk menganalisis Penerapan Target Costing dan Cost-Volume-Profit  sebagai Alat Bantu Manajemen dalam Pengambilan Keputusan untuk Perencanaan Laba saat Low Season pada Hotel Sintesa Peninsula Manado. Jenis penelitian ini adalah kualitatif dengan pendekatan deskriptif. Alasan peneliti menggunakan metode kualitatif dengan pendekatan deskriptif adalah peneliti ingin melihat secara mendalam bagaimana penerapan metode perhitungan yang tepat dalam membuat perencanaan laba sehingga dapat memperoleh gambaran yang lengkap dari permasalahan yang dirumuskan agar informasi yang dikaji lebih bersifat mendalam, alamiah, dan apa adanya. Hasil Penelitian berupa Hotel Sintesa Peninsula Manado, dalam membuat perencanaan labanya menggunakan metode analisis cost-volume-profit untuk mengukur beberapa tingkat break even point atau titik impas, volume penjualan, dan tingkat margin of safety yang harus dicapai agar tidak menderita kerugian.Perhitungan break even point/ titik impas dalam rupiah untuk tahun 2019 sebesar Rp 5.373.564.259, untuk tahun 2020 sebesar Rp 4.005.143.266, dan untuk tahun 2021 sebesar Rp 4.029.601.017.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI KANTOR SAMSAT MANADO Ni Made Aryasusanti; Hendrik Gamaliel; Christian V. Datu
GOING CONCERN : JURNAL RISET AKUNTANSI Vol. 17 No. 3 (2022)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.17.3.43529.2022

Abstract

Abstract: In Indonesia, tax revenue is the primary source of revenue for the government. As a result, one of the most important variables in increasing governmental revenue is taxation. The motor vehicle tax is one sort of local tax (PKB). The goal of this study is to see if a motorized vehicle taxpayer's comprehension of taxation and the tax penalties he or she faces at the Manado SAMSAT office affects their compliance. Quantitative research is the term for this type of study. The sample was chosen by accident, with questionnaires being distributed to 100 two-wheeled motorized vehicle taxpayers who paid their taxes at the Manado SAMSAT office. Multiple linear regression analysis with SPSS 24 was utilized as the analytical strategy. The findings of this study show that motorized vehicle taxpayers at the Manado SAMSAT office have a good and significant effect on their compliance due to their varying comprehension of taxation and tax punishments. This demonstrates that the greater a taxpayer's grasp of taxation and tax penalties, the more likely they are to comply.
Analysis of the Financial Performance of State-Owned Enterprises in the Infrastructure Sector Listed on the Indonesia Stock Exchange Gabriela Berlian Eman Jacobus; Hendrik Gamaliel; Christian Victor Datu
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 1 (2023): January, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v2i1.2458

Abstract

State-Owned Enterprises are business entities whose capital is mainly sourced from the state and has a role in providing for society's needs. This research aims to find out and compare the performance of companies that focus on the company's financial aspects based on the assessment of eight financial ratio indicators in the Decree of the Minister of SOEs Number: KEP-100/MBU/2002 on state-owned companies in the infrastructure sector on the IDX in 2019-2021. This research used descriptive qualitative method. The results showed that PT. Telekomunikasi Indonesia Tbk and PT.Wijaya Karya Bangunan Gedung Tbk are the state-owned company with a healthy financial performance from 2019 to 2021.
PENGARUH KEBIJAKAN DIVIDEN, KEPUTUSAN INVESTASI, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2017-2021 Alif Hendra Prasetya; Ventje Ilat; Hendrik Gamaliel
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 13 No. 2 (2022)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v13i2.45788

Abstract

This study aims to determine the effect of dividend policy (X1), investment decisions (X2), and capital structure (X3) on firm value (Y) in banking companies listed on the Stock Exchange in 2017-2021.This research is a quantitative research by processing secondary data in the form of an annual report of a banking company. The sampling of this research was carried out using a purposive sampling method, namely the selection of samples was not random, but by using certain considerations and criteria set by researchers in the banking sector companies listed on the IDX in 2017-2021 with a total of 90 samples of observations. The data analysis method used is descriptive analysis, classical assumption testing, multiple linear regression analysis, and statistical testing. The results obtained indicate that dividend policy has a negative effect on firm value, while investment decisions and capital structure have a significant positive effect on firm value.
Analisis Penerapan Sistem Informasi Akuntansi Siklus Pendapatan Pada CV Aneka Ritelindo Manado Aini Alwi; Hendrik Gamaliel; Sintje Rondonuwu
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 11 No. 1 (2023): JE. Vol 11 No 1 (2023)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (476.86 KB) | DOI: 10.35794/emba.v11i1.45644

Abstract

CV Aneka Ritelindo Manado merupakan sebuah perusahaan yang bergerak di bidang Industri Fast Moving Consumers Good (FMCG) yang menghubungkan warung-warung dan distributor. Penelitian ini bertujuan untuk mengetahui penerapan sistem informasi akuntansi siklus pendapatan, pengendalian internal terkait siklus pendapatan, dan kendala atau masalah yang dihadapi oleh CV Aneka Ritelindo Manado. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan deskriptif. Berdasarkan hasil penelitian, dapat ditarik kesimpulan bahwa penerapan sistem informasi akuntansi siklus pendapatan di CV Aneka Ritelindo Manado menerapkan empat aktivitas bisnis yatu order penjualan, pengiriman, penagihan dan penerimaan kas. Dokumen yang digunakan oleh CV Aneka Ritelindo Manado terkait SIA siklus pendapatan yaitu dokumen order, E-Invoice, surat jalan, bukti transfer. Beberapa pengendalian internal diantaranya yaitu adanya pengendalian akses dokumen, evaluasi kinerja, serta pengendalian informasi dan komunikasi secara elektronik dapat meminimalisir resiko atau ancaman yang dapat terjadi pada saat aktivitas siklus pendapatan dijalankan. Namun, terdapat kelemahan yaitu adanya pembagian tugas antara penerima kas dan penyetoran uang kas ke bank yang dapat menyebabkan terjadinya fraud atau kecurangan terhadap informasi kas, pencatatan akuntansi yang belum lengkap terutama pada pencatatan jurnal, dan terdapat masalah pada aplikasi Dosblanja yang digunakan untuk transaksi jual beli, sehingga perusahaan menerima pesanan secara menual atau melalui media whatsapp. Maka, sistem informasi akuntansi siklus pendapatan yang diterapkan oleh CV Aneka Ritelindo Manado masih memiliki kekurangan. Kata Kunci: Sistem informasi akuntansi, siklus pendapatan, penerimaan kas.
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 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 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 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 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 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 WIJAYA, Aureliano G T B Winston Pontoh Worotikan, Jenefer Hermina Wotulo, Felia Lewiany WUA, HESTI WIRA MEILAN Wuwungan, Christian Elkana Zakaria, Nasrullah