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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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EVALUASI KINERJA KEUANGAN PEMERINTAH DALAM “PROGRAM DUKUNGAN MANAJEMEN DAN TUGAS TEKNIS LAINNYA KEMENTERIAN AGAMA” DENGAN MENGGUNAKAN METODE VALUE FOR MONEY PADA KANTOR KEMENTERIAN AGAMA PROVINSI SULAWESI UTARA Nainu, Rismawaty; Sondakh, Jullie J.; Budiarso, Novi S.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.2.18619.2017

Abstract

Value for money in the context of regional autonomy is a bridge to deliver local governments to achieve good governance. To support the implementation of public funds management (public money), which based on the concept of value for money, it is necessary to have good regional financial management system and local budget. The purpose of this study is to know how the government's performance in management support programs and other technical task implementers if using the method of value for money. The method used in this research is qualitative descriptive method that quantitative. The results showed that the calculation of economic ratios showed less than 90% which means quite economical in the standard value for money. Thus the Office of the Ministry of Religious Affairs of North Sulawesi Province is economical in the expenditure of its spending budget. The efficiency ratio shows less than 100% result which means quite efficient in standard value for money. Thus the Office of the Ministry of Religious Affairs of North Sulawesi Province quite efficient in the expenditure of spending budget. The effectiveness ratio shows the result is above 100% (> 100%) so it shows the Ministry of Religious Affairs Office of North Sulawesi Province is very effective in expenditure budget utilization. Keywords: Financial Performance,  Value for Money Method
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
ANALISIS EFEKTIVITAS, KONTRIBUSI DAN POTENSI PAJAK KENDARAAN BERMOTOR SEBAGAI SUMBER PENDAPATAN ASLI DAERAH DI PROVINSI SULAWESI UTARA Kansil, Tiara A. M.; Kalangi, Lintje; Budiarso, Novi S.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.21194.2018

Abstract

Motor Vehicle Tax is a regional tax that been collected and managed by the provincial government which is expected to increase the revenue of Local Original Income. The purpose of this research is to find out the effectiveness of  Motor Vehicle Tax revenue is, also to find out contribution that Motor Vehicle Tax has given to Local Original Income, and to see the potential of Motor Vehicle Tax itself. The type of research used in this study is descriptive, where all the data obtained will be explained one by one and then will be analyzed, so that we can find out the conclusion that can answer the main purpose of this research. The results of this research indicate that revenues of Motor Vehicle Tax for the fiscal year 2014 to 2017 has been very effective. The contribution of Motor Vehicle Tax to Local Original Income from 2014 to 2017 ranged between 25%-30% which means that was a quarter of the local income. Motor Vehicle Tax has great potential, which is about 45,03% to be developed by the regional government.Keywords: Effectiveness, Contribution, Potency, Motor Vehicle Tax, Local Original Income
ANALISIS PERBANDINGAN POTENSI DAN REALISASI PENERIMAAN PAJAK RESTORAN TAHUN 2014-2017 (STUDI PADA BADAN KEUANGAN KABUPATEN MINAHASA UTARA) Waworundeng, Veronica; Elim, Inggriani; Budiarso, Novi S.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.21154.2018

Abstract

The purpose of study aims to determine the growth of restaurant tax revenues and analyze the potential and realization of restaurant tax revenues in Kabupaten Minahasa Utara. The data used to analyze that is qualitative data, the source using primary and secondary data. Data collection methods used in this study descriptive analysis method, which aims to explain about the object. The result of the research shows that the realization of restaurant tax is big enough compared to the potential of restaurant tax revenue. The effectiveness shows its effective.Keywords: Restaurant Tax, Restaurant Tax Potential, Restaurant Tax Reception and Restaurant Tax Effectiveness
ANALISIS PENERAPAN E-NOFA (ELEKTRONIK NOMOR FAKTUR) PAJAK SEBAGAI UPAYA UNTUK MENCEGAH TERJADINYA FAKTUR PAJAK FIKTIF DAN FAKTUR PAJAK NOMOR BERGANDA (STUDI PADA KANTOR PELAYANAN PAJAK PRATAMA MANADO) Alhabsyi, Muhamad N; Saerang, David P. E.; Budiarso, Novi S.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.21308.2018

Abstract

The purpose of this study was to find out (e-Nofa) taxes in the tax service office (KPP) in Manado. The type of research conducted is qualitative. Data is obtained by conducting interviews, literature studies, documentation and collecting documents related to research. The data taken are: Sources of information, language, organizational structure, head office and agencies, as well as interviews with the Pratama Manado tax office and taxable entrepreneurs (PKP) who use E-Nofa. The analytical method used is descriptive comparative. The stages carried out in this study are the data needed, after which transcripts of interviews are made. Then an interview is conducted by providing codes to assist in presenting and focusing what data is suitable for analysis. The results showed that the application of e-Nofa at KPP Pratama Manado was good, but it was not yet fully efficient because of some requirements of tax duties that caused an efficient level.Keywords: e-Nofa, Taxable Enterpreneus
EVALUASI PENERAPAN PENATAUSAHAAN BARANG MILIK DAERAH PADA BPK-BMD KABUPATEN MINAHASA UTARA Manurung, Lucky Jansen; Sondakh, Jullie J.; Budiarso, Novi S.
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 04 (2018): Going Concern Vol.13 No.4 Desember 2018
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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

Abstract

Regional-Owned Assets Administration (BMD) by Badan Pengelola Keuangan dan Barang Milik Daerah (BPK-BMD) Kabupaten Minahasa Utara conducted by following Permendagri No. 19 Tahun 2016 about Technical guideline of Regional-Owned Assets in thus recording, inventory, and reporting processes of Regional-Owned Assets in this government region is showed well, is resulting regional balance sheet basic for BPK-BMD Kabupaten Minahasa Utara. This research’s objective is to figure out whether the implementation of Regional-Owned Assets Administration in BPK-BMD Kabupaten Minahasa Utara has been followed Permendagri Nomor 19 Tahun 2016 and its’ research type is descriptive analysis. This research outcome has concluded that Regional-Owned Assets in Kabupaten Minahasa Utara Government has been conducted by following Permendagri Nomor 19 Tahun 2016. BPK-BMD Kabupaten Minahasa Utara in implementing Regional-Owned Assets Administration, is based on the existed Permendagri Nomor 19 Tahun 2016 and Regional-Owned Users and Authorized Parties keep maintain this procedurs in Kabupaten Minahasa Utara.Keywords : Regional Owned Assets Management, Controlling and Monitoring.
ANALISIS SISTEM PENGENDALIAN INTERNAL (SPI) TERHADAP SISTEM AKUNTANSI PEMBERIAN KREDIT MODAL KERJA PADA PT. BANK SULUTGO CABANG PEMBANTU SAM RATULANGI Sondakh, Margareth; Ilat, Ventje; Budiarso, Novi S.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.21553.2018

Abstract

In carrying out a credit product, especially working capital credit at a particular bank, there is an accounting system used to process data so that it can obtain financial information needed by the parties concerned. Therefore, to minimize the occurrence of errors and fraud in an accounting system for working capital credit, a good and adequate internal control system is needed. The internal control system is a system that greatly influences the success of the company in carrying out its policies. Therefore, it is necessary to have a system of internal control, especially with respect to the accounting system in providing working capital loans to reduce fraud that will result in losses to the company. This study aims to analyze how the internal control system of the accounting system in providing working capital loans at PT. Bank SulutGo especially in the Sam Ratulangi support branch. The method used is descriptive qualitative. And the results show that PT. Bank SulutGo's Sam Ratulangi subsidiary branch has implemented internal control components well and adequately. And supported by policies and procedures for providing good working capital loans that are also applied by the company.Keywords: Accounting system, internal control system, and working capital credit
IMPLIKASI PENGENAAN PAJAK PENGHASILAN FINAL TERHADAP PENGHITUNGAN PAJAK PENGHASILAN BADAN PADA PT. EMPAT TUJUH ABADI JAYA Christian, Yuyun Apriana; Nangoi, Grace B.; Budiarso, Novi S.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 1 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.1.22243.2019

Abstract

PP 46 2013 is a regulation issued by the government to provide convenience for SMEs taxpayers. Taxpayers who apply this regulation must have gross circulation below Rp. 4.8 billion. By using this regulation, taxpayers simply multiply the gross circulation in 1 month at the final rate of 1%. The purpose of this study is to compare the income tax to be paid by using final income tax and income tax laws and to determine more efficient regulations to be implemented by PT. Empat Tujuh Abadi Jaya. The analytical method used in this study is descriptive qualitative. The results showed that the income tax of PT. Empat Tujuh Abadi Jaya based on the income tax law is Rp. 34,135,000.00, while based on the final 1% income tax is Rp. 46,694,000.00. It can be concluded that it will be more efficient for PT. Empat Tujuh Abadi Jaya to pay income tax by using income tax laws because the amount of tax to be paid is smaller.
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