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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 JURNAL BERKALA ILMIAH EFISIENSI ACCOUNTABILITY JURNAL ADMINISTRASI BISNIS JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat Indonesia Accounting Journal Formosa Journal of Applied Sciences (FJAS) The Contrarian: Finance, Accounting, and Business Research Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat
Hendrik Manossoh, Hendrik
Universitas Sam Ratulangi Manado
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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Analysis of the application of behavioral accounting aspects in the management of village fund allocation in Pineleng Satu Village of Pineleng District in Minahasa Regency Meruntu, Lenfiane Kristefa; Sondakh, Jullie J.; Manossoh, 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.195

Abstract

This study aims to analyze: (1) the application of behavioral accounting aspects in the management of village fund allocations in Pineleng Satu Village of Pineleng District in Minahasa Regency, and (2) factors that cause delays in completing the accountability report. This type of research is qualitative with a case study approach. Determination of research subjects using purposive sampling technique. This research uses data collection techniques through interviews and documentation. The data analysis techniques are data reduction, data presentation, conclusion drawing, and data verification. Data validity tests include credibility tests with triangulation of sources and techniques, and dependability tests. The results showed: (1) the application of behavioral accounting aspects in the management of village fund allocations in Pineleng Satu Village has not been fully implemented properly. This can be seen from the aspect of reporting requirements where the village government is slow in completing the accountability report, resulting in the accountability report not being reported according to the specified time. (2) The first factor that causes delays in completing the accountability report is related to human resources and the second factor is the behavior of implementers in collecting complementary documents for the accountability report.
Evaluasi pengakuan pendapatan berdasarkan PSAK No. 72 pada meter pascabayar di PT. PLN (Persero) ULP Manado Selatan Rianto, Tribrata Putra; Manossoh, Hendrik; Korompis, Claudia W.M
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.90

Abstract

Revenue is an indicator for profit formation, therefore revenue is measured fairly in accordance with the revenue recognition principle to be applied to measure the actual income received by the company. If an income is recognized that is not the same as it should be, then this means that the income could be wrong (too big or too small). This can result in the information presented in the income statement being inaccurate. This research aims to determine revenue recognition at PT. PLN (Persero) ULP South Manado. Income from the sale of electrical energy through postpaid meters is one source of income for PT. PLN (Persero) ULP South Manado. The method used in this research is a qualitative descriptive method which aims to describe the data that has been collected as it is obtained from the results of interviews and data collected from the company. The research results show that revenue recognition at PT. PLN (Persero) ULP South Manado is in consistent with PSAK 72.
Analysis on the role of government internal supervisory apparatus and use of information systems on the achievement of follow-up implementations on audit recommendations by the Audit Board of the Republic of Indonesia on the Government of Manado. Prasetyawati, Linda Anggraeni; Manossoh, Hendrik; Wokas, Heince R.N.
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.161

Abstract

The study aims to analyze the role of the Government Internal Supervisory Apparatus as well as the implications of the use of information systems on the achievements of follow-up implementations on audit recommendations by the Audit Board of the Republic of Indonesia on the Government of Manado. The research employs a qualitative method with a case study approach. Data collection is done through in-depth interviews, observations, and documentation studies. The research findings show that the objectives for follow-up monitoring activities have been clearly defined in the Strategic Plan of the Inspectorate of Manado. The Government of Manado is also committed to following up on BPK RI's recommendations. However, there are several obstacles hindering the achievement of the follow-up implementations, including limited human resources and budget constraints at the Inspectorate of Manado, the audited entities lack of understanding of recommendations and requested follow-up documents, and the absence of rewards and punishments for regional entities. The information systems used in the monitoring of follow-up implementations also enhance the effectiveness and efficiency of follow-up monitoring.
Analisis perhitungan biaya produksi menggunakan metode full costing dan variable costing dalam menetapkan harga pokok produksi roti pada Toko Kartini Maksud, Taufik Rahmat; Manossoh, Hendrik; Maradesa , Djeini
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.111

Abstract

Production costs are costs that include all costs, either directly or indirectly that can be identified with the activities of processing raw materials into finished products. Cost of goods manufactured is a collection of costs that have been incurred and processed that occur in a process of producing goods consisting of raw material costs, direct labor costs and factory overhead costs. The full costing method is a method for determining the cost of goods manufactured by charging all fixed and variable production costs to the products produced. The variable costing method is a method for determining the cost of goods manufactured by only taking into account variable production costs. The purpose of this study was to determine how to analyze the calculation of production costs using the full costing and variable costing methods in determining the cost of production of bread products at Toko Kartini. This study used qualitative approach with a descriptive analysis. The results of this study show that the calculation of the cost of goods produced when applied the full costing method and variable costing get different results compared to company's method. The full costing method gets bigger results than the company’s method, while the variable costing method gets smaller results than company’s method, as well as the full costing method which gets bigger results than when calculated using the variable costing method.
Analysis of Village Financial Management Based on Permendagri Number 20 of 2018 (Case Study in Wongkai Village, Ratahan Timur Subdistrict) Ole, Mariska Oktavia; Manossoh, Hendrik; Tangkuman, Steven
Formosa Journal of Applied Sciences Vol. 3 No. 8 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i8.10561

Abstract

According to the Regulation of the Minister of Home Affairs Number 20 of 2018, one of the stages of receiving, storing, depositing/paying, administration, and accountability of village finances is village financial management. The purpose of this study was to determine whether the financial management practices of Wongkai Village, Ratahan Timur Subdistrict, are in accordance with the Regulation of the Minister of Home Affairs Number 20 of 2018. This research uses a qualitative descriptive analysis method that refers to previous findings. notes and discussions. The research findings show that the stages of providing financial assistance to villages are fully in accordance with the Ministry of Home Affairs Regulation Number 20 of 2018. There are still obstacles in administration, accountability, depositing, and receiving village funds.
Co-Authors Adyanto Aloa, Clifford Anneke Wangkar Anugrahi, Rachelyta Apita, Grisela Vivi Arief, Sartika Wati HS Assa, Pinkan Grace Balau, Yehezkiel Balo, Daiyana Natalia Belda, Tumilantouw Frety Emma Bonde, Febiona A. Budiman, Novi Fiona Samantha Carolina Carolina, Carolina Christian Ray Wensen, Christian Ray Cimberly, Polii Claudia W.M Korompis Dalipang, Marre Ika Dasum, Andre Alexandro David Paul Elia Saerang David Saerang, David Dhullo Afandi Dhullo Afandy Dhullo Affandi Dollah, Kasman Elizabeth Esternorlita Worotitjan, Elizabeth Esternorlita Fachry Abda El Rahman Fahmi, Abdul Rahim Fiktor Junaidi Koropit, Fiktor Junaidi Fitriayani Adam, Fitriayani Gerungai, Natalia Gerungai, Natalia Y. T. Gerungai, Natalia Y. T. Grace B. Nangoi Grace Shirley Luntungan Heince R. N. Wokas Heince R.N. Wokas, Heince R.N. Herman Karamoy Husain, Nirmawati I Gede Suwetja Indah Eunike Kakunsi Jantje J. Tinangon Jeane Marie Tulung Jenny Morasa Jessy D.L Warongan, Jessy D.L Jullie J Sondakh Kamaruddin, Ani Kapojos, Peter Marshall Kapojos, Petter Katuuk, Djuliana kerap, christhania Khoirunnisaa, Ummu Almaas Kiay Demak, Indah Namira Lantemona, Insteng Latjandu, Lady Lestari, Indah Diah Lidia Mawikere Lintje Kalangi Liwe, Alther Gabriel Londa, Almayda P. Londa Makalalag, Magdalena Maksud, Taufik Rahmat Malumperas, Michael H. J. Mamangkey, Keren Kezia Rejoice Adlin Manuel, Aprilia V. Maradesa , Djeini Maria Marisa Marau, Maria Marisa Mawuntu, Nikita Srisilia Meily Y. B. Kalalo, Meily Y. B. Meruntu, Lenfiane Kristefa Mestika F.L Ang, Mestika F.L Mokodompit, Rinny Fadlilah Mokoginta, Rahfan Moningka, Christy Virginia Mowoka, Reza Gerry Barten Naibaho, Karlina Naleng, Asri Nangoi, Grace B Nata, Inggriani Nender, Margaretha Novi S. Budiarso, Novi S. Oflagi, Jean Gabril Ole, Mariska Oktavia Palilingan, Kartini A.T . Parera, Meyline Trisuksi Pilat, Juddy Julian Pioh, Felly T.C. PONGOLIU, RAHMI RAMADHAN Pontoh, Julianti Prasetyawati, Linda Anggraeni Prety, . Puasa, Flayer Rahayu, Magfirah S. Rantung, Sarah Evangelista Rawis, Sanchia Darlene Regel, Hendrykar Avaldo Rianto, Tribrata Putra Robert Lambey Rorimpandey, Ariel Rotti, Marvini Rini Rudy J. Pusung Saerang, David P E Salindeho, Weldi Senduk, Feiby Angelia Sherly Pinatik Shinta, I Dewa Ayu Simanjuntak, Lucyana Aprillya Sintje Rondonuwu, Sintje Sonny Pangerapan, Sonny Stanley Kho Walandouw Stanly W. Alexander Stefanny Tabita Mutiara Sembung, Stefanny Tabita Mutiara Steven J. Tangkuman Steven Tangkuman Sumakul, Anggreini Merry Sumarauw, Ranggy D.F Syermi S.E. Mintalangi Tambalean, Friko Allan Kevin Tambingon, Vernando Viki Tangkuman, Steven Steven J. Tani, Lovenhia Claudya Thenu, Gilbert Tilaar, Brenda V.M Toduho, Dion M. Treesje Runtu Uhise, Esterlin Undap, Imanuel Christian Uno, Erika N. Utiarahman, Isran Ventje Ilat Victorina Z. Tirayoh Warongan, Jessy D. L Waworega, Aprillinda Angie Wenas, Deisy Debora Wokas, Heince Rudy Nicky Wowor, Reynaldi Dionisius Wuniarto, Stevi Wurangian, Mecky