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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY Jurnal Ipteks Akuntansi Bagi Masyarakat Journal of Governance, Taxation, and Auditing The Contrarian: Finance, Accounting, and Business Research Manajemen Bisnis dan Keuangan Korporat
Novi S. Budiarso, Novi S.
Universitas Sam Ratulangi Manado.
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : ACCOUNTABILITY

 1 
ANALISIS PENGARUH BUDAYA ORGANISASI DAN GAYA KEPEMIMPINAN TERHADAP KINERJA APARAT PENGAWAS INTERN PEMERINTAH DAERAH PROVINSI SULAWESI UTARA Maradesa, Christony; Budiarso, Novi S.
ACCOUNTABILITY Vol 6, No 1 (2017): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.16024.6.1.2017.28-34

Abstract

This study aims to analyze the influence of organizational culture, leadership style to the performance of APIP. Data were obtained through questionnaires in North Sulawesi Province Inspectorate. Questionnaires were distributed to 39 respondents and were processed with multiple linear regression analysis method using SPSS version 24. The study consists of the dependent variable and independent variables. The dependent variable is the APIP performance, while the independent variables is organizational culture and leadership style. The result is Organizational Culture and Leadership Styles either simultaneously or partially affects the Performance of APIP.Keywords: Organizational Culture, Leadership Style, Performance of APIP
ANALISIS PENGAKUAN PENDAPATAN DAN BEBAN MENURUT PSAK NO. 28 PADA PT. ASURANSI TRI PAKARTA CABANG MANADO Rosalie, Eugenia; Budiarso, Novi S.
ACCOUNTABILITY Vol 6, No 1 (2017): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.16030.6.1.2017.81-91

Abstract

Uniformity in the preparation of a financial report needs to be done to get the results of a financial report is good and trustworthy. For that every company needs to implement the applicable accounting standardization in order to create information that is easily understood by users of information. In a financial statement of the most important is the recognition of revenues and expenses in accordance with the applicable standardization. The purpose of this study was to determine the recognition of revenues and expenses made by PT. Tri Pakarta insurance in accordance with the standardization that exists is under PSAK No. 28 about insurance. The method used is descriptive analytical method, which is a method of research based on the search data- data will then be analyzed and described later concluded in accordance with the purpose of this study. From these results it can be concluded that PT. Insurance Tri Pakarta has made the recognition of revenues and expenses that have taken the appropriate standardization of existing ie, revenue is recognized based on the contract effective or calculated in accordance with its useful life, and the burden of claims in connection with the events of loss to the insurance objects insured, covers claims approved (settled claims), claims in process (outstanding claims), claims incurred but not yet reported and claim settlement expenses (claims settlement expenses), recognized as an expense claim when there is an obligation to meet claims or losses when the report came up.Keywords : Revenues, Expenses, Insurance, PSAK NO. 28
ANALISIS PENERAPAN PSAK NO. 45 TENTANG PELAPORAN KEUANGAN ENTITAS NIRLABA PADA JEMAAT GMIST PNIEL BIAU KAB, KEP. SITARO Janis, Raisa Stephanie; Budiarso, Novi S.
ACCOUNTABILITY Vol 6, No 1 (2017): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.16032.6.1.2017.103-111

Abstract

Profit entity is an organization that can be owned by the government or private sector owned, its main purpose is not for profit. One nonprofit entity engaged in religious church. As a nonprofit entity, the church should make financial statements accountability and reporting to users of financial statements of the church, the church that is the main source of income in the church. In Indonesia, a special standard financial reporting profit entity organized under Statement of Financial Accounting Standards (SFAS) No. 45. This research was conducted at the Jemaat GMIST Pniel Biau. The purpose of this study was to determine the adoption of PSAK No. 45 of the Financial Reporting Entities Non-Profit on Jemaat GMIST Pniel Biau. Descriptive qualitative analysis method is a method discussion of issues that are outlining, describe, compare and explain the data. Results showed Jemaat GMIST Pniel Biau not yet adopted PSAK No. 45 on the presentation of its financial statements, but the church is preparing financial statements of the realization of revenues and expenditures in accordance with the regulations GMIST no. 6 in 2012.Keywords : PSAK No. 45, non profit, financial statements
Co-Authors Alhabsyi, Muhamad N Christian, Yuyun Apriana Christony Maradesa David P. E. Saerang Debbie Deborah. S. Mokolinug, Debbie Deborah. S. Effendhi, Ria A. Eleanor Laura Pontoh, Eleanor Laura Grace B. Nangoi Harijanto Sabijono Hendrik Manossoh, Hendrik Indriani, Dwinta Inggriani Elim Jantje J. Tinangon Jenny Morasa Jullie J Sondakh Kalendesang, Angelina Klesia Kansil, Tiara A. M. Katili, Indra Ningsih Kawengian, Pricillia V.E Korompis, Claudia W. M. Kowel, Viva A. A. Linda Lambey, Linda Lintje Kalangi Lucky Dotulong Magdalena Wullur Mamangkay, Greyshella Sesdi Mamentu, Timons P. M. Manangkalangi, Adikodrati M. Manurung, Lucky Jansen Maria, Anzeli Mokoginta, Mia Istiana Muhaling, Oktovianda Medalia Nainu, Rismawaty Palangngan, Diaz Donatus Pua, Ailling I. Pu’o, Sofyarifani Putong, Valensia Nola Putri, Trianita Rahmad Mahmud, Rahmad Raisa Stephanie Janis Rembet, Pingkan Christy Rosalie, Eugenia Ruru, Novianti Setyawardana, Ridho Sifrid S. Pangemanan Soda, Jeheskiel Soleman, Muhammad T. Sondakh, Margareth Sondakh, Thessa F. Y. Supit, Johnetha Lafani Tambingon, Vernando Viki Tinangon, Jantje J TURAMBI, Florensia Ventje Ilat Wangarry, Reynold Waworundeng, Veronica Winston Pontoh