Article Per Year (5 Year)
p-Index From 2021 - 2026
4.23
P-Index
This Author published in this journals
All Journal The Indonesian Accounting Review Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jambura Accounting Review JIA (Jurnal Ilmiah Akuntansi) Jurnal Pendidikan dan Konseling Tasharruf: Journal Economics and Business of Islam Journal of International Conference Proceedings Innovative: Journal Of Social Science Research Jurnal Manajemen dan Ekonomi Kreatif Jurnal Akuntansi Manado (JAIM) Jurnal Pengabdian Masyarakat dan Riset Pendidikan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Frida Magda Sumual
Universitas Negeri Manado
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

Published : 30 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 30 Documents
Search

 1   2   3 
Relationship Between Tranparancies Of Funding Objectives And Work Ethics Of The Local Government Apparatus In Minahasa Frida Magda Sumual
Tasharruf: Journal Economics and Business of Islam Vol 2, No 2 (2017): December
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v2i2.528

Abstract

This research aims to discover the relationship between tranparancies of funding objectives and work ethics of the local government apparatus in Minahasa. The public sector development in Indonesia should be followed by research on work ethics concept in order to prepare good apparatus as public duties. This research analyses data quantitatively using non parametric statistic test X2. To simplify the analysis cross tabulation is created so data on the table can be analised to test the hypotheses. This research collects qualitative and quantitave data. Field obsevation is used as data collection instrument. The research finding shows that there is a significant relationship between tranparancies of funding objectives and work ethics of the local government apparatus 0,56 %.  The funding objectives tranparancies determine the size of funding objectives specificly and understood by whom responsible. Government apparatus will react positively and relatively strong to increase the funding objectives tranparancies. Superior leaders can increase job satisfACTION lower job strength and increase fuunding related to work ethics.Keywords: Transparancy Of Funding Objectives, Work Ethics.
The Value Relevance of Fair Value on Non-Financial Asset Ananta D. Pratiwi; Frida M. Sumual; Linda A.O Tanor
Journal of International Conference Proceedings (JICP) Vol 5, No 2 (2022): BEFIC Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i2.1670

Abstract

Accounting information is presented in financial statements as one of the information that investors need to make the best judgment. The reaction of investors to the release of accounting information indicates the degree of value relevance of accounting information. This study aimed to examine the value relevance of accounting information through earnings, book value of equity, and fair value on non-financial assets. This study used 21 LQ45 Index companies listed on the Indonesia Stock Exchange (IDX) from 2018-2021. Multiple linear regression was used as an analytical tool to test the relationship between research variables. The results showed that earnings and book value of equity had positive effect on stock price and thus had value relevance. The fair value on non-financial assets was found to have a negative effect on stock price and thus had no value relevance. This study provides empirical evidence that earnings and book value of equity are useful information for investors in decision making.Keywords: Book Value of Equity; Earnings; Fair Value; Non-financial Assets; Value Relevance
Tax Avoidance During a Pandemic Pricilia Joice Pesak; Linda Anita Octavia Tanor; Frida Magda Sumual
Journal of International Conference Proceedings (JICP) Vol 5, No 2 (2022): BEFIC Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i2.1704

Abstract

This research empirically want proves that leverage and transfer pricing affect tax avoidance. The phenomenon of tax revenue from the mining sector has been volatile for the past five years so mining companies become the object of research with a research period of 2019 to 2021. This research uses quantitative methods with a causal relationship approach. The sampling technique is purposive sampling by setting several criteria. Based on the established criteria obtained, a sample of 16 companies with the number of data processed was 48 data. The data were analyzed using multiple regression analysis tools with the help of the SPSS 27 application. The results showed that leverage and transfer pricing do not influence tax avoidance. This is due to the research period used by the Covid-19 pandemic which caused restrictions on activities by the government and had an impact on low tax avoidance activities.Keywords: Leverage; Transfer Pricing; Tax Avoidance; Mining Sector; Pandemic.
Determinan Performance of the Government of North Sulawesi Province Frida Magda Sumual
Journal of International Conference Proceedings (JICP) Vol 1, No 2 (2018): Proceedings of the 2nd International Conference of Project Management (ICPM) Gor
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (31.83 KB) | DOI: 10.32535/jicp.v1i2.277

Abstract

According to PP No. 58 of 2005 concerning regional financial management explained that performance is the output or outcome of an activity or program that has been or will be achieved by using a budget with measurable quantity and quality. Local governments have a responsibility to achieve good governance reflected in the performance of local governments. The government is categorized as having good performance, if it is able to manage the government so that it can provide welfare to the community as a whole. There are several factors that influence the performance of a region's government, including: public participation, internal control systems, transparency in regional financial management, public accountability, and the quality of financial statements. The performance of the financial statements of the North Sulawesi provincial government in 2016 which was assessed by the Supreme Audit Agency (BPK-RI) was unqualified (WTP). The conformity of the financial report preparation standards made by the North Sulawesi Provincial Government which was assessed by the BPK-RI, has not yet been followed by the implementation of Government Institutional Performance Accountability (AKIP) that is in accordance with the standards assessed by the Ministry of Administrative Reform, and also with compliance with Public Service Standards. which was assessed by the Indonesian Ombudsman. The finding of a discrepancy between the predicate of unqualified opinion (WTP), with the implementation of Government Institutional Performance Accountability (AKIP) that is not yet compliant with standards, and not fulfilling compliance in fulfilling public service standards raises an interesting problem to examine as a research problem. The purpose of this study is to examine the performance of local government and the phenomena revealed, the factors that influence it, and the interaction of influence between these factors, both direct (direct effect) and indirect (indirect effect). Keywords: Local Government Performance
Analisis Akuntansi Pertanggungjawaban Pada Dinas Pendidikan Kabupaten Minahasa Priska Tambariki; Frida Sumual; Olviane Sumampouw
Jurnal Pendidikan dan Konseling (JPDK) Vol. 4 No. 6 (2022): Jurnal Pendidikan dan Konseling
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jpdk.v4i6.8710

Abstract

Akuntansi Pertanggungjawaban adalah suatu sistem yang disusun sedemikian rupa sesuai dengan sifat dan kegiatan yang ada agar setiap unit organisasi dapat mempertanggungjawabkan hasil kegiatan unit-unit yang berada dibawah pengawasannya. Penerapan akuntansi pertanggungjawaban yang memadai mampu mendorong perusahaan untuk mencapai tujuan perusahaan/ hal itu dapat membantu pada penilaian kinerja dan proses penganggaran pusat pertanggungjawaban dalam pengambilan keputusan. Tujuan penelitian ini untuk mengetahui bagaimana akuntansi pertanggungjawaban dalam hubungannya sebagai alat pengendalian biaya. Metode analisis yang digunakan yaitu metode penelitian kualitatif. Hasil penelitian menunjukkan anggaran yang disusun oleh kantor sudah cukup efektif karena melibatkan setiap bagian dalam penyusunan anggaran. Struktur organisasinya juga sudah berjalan dengan baik dimana masingmasing unit kerja sudah menjalankan tugas, wewenang, dan tanggungjawab sesuai aturan yang berlaku. Namun Kantor Dinas Pendidikan Kabupaten Minahasa belum melakukan pemisahan antara biaya terkendali dan tidak terkendalli.
Pengaruh Pemeriksaan Pajak Dan Tarif Pajak Serta Sistem Perpajakan Terhadap Penggelapan Pajak di Kantor Pelayanan Pajak Pratama Tondano Kabupaten Minahasa Christin Muaya; Frida Sumual; Olviane Sumampouw
Jurnal Pendidikan dan Konseling (JPDK) Vol. 4 No. 6 (2022): Jurnal Pendidikan dan Konseling
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jpdk.v4i6.8725

Abstract

Penelitian tentang pengaruh pemeriksaan pajak, tarif pajak dan sistem perpajakan terhadap penghindaran pajak pada Kantor Pelayanan Pajak Pratama Tondano Kabupaten Minahasa. Tujuan penelitian ini adalah untuk mengetahui pengaruh pemeriksaan pajak dan tarif pajak serta sistem perpajakan terhadap penghindaran pajak secara parsial mempengaruhi wajib pajak orang pribadi khususnya guru SD dan SMP di Kabupaten Minahasa. Pengambilan sampel menggunakan pengumpulan data (accidental sampling) yang dihitung dengan rumus Slovin, sehingga diperoleh sampel sebanyak 100 wajib pajak orang pribadi. Metode pengumpulan data yang digunakan dalam penelitian ini menggunakan kuesioner. Analisis yang digunakan meliputi uji instrumen penelitian (uji validitas dan uji reliabilitas), uji asumsi klasik (uji multikolinearitas, uji normalitas, dan uji heteroskedastisitas), analisis regresi berganda, uji koefisien determinasi dan uji hipotesis. Dari hasil penggelapan pajak di Kantor Pelayanan Pratama Tondano
Peran Sistem Pengendalian Internal dan Komitmen Perguruan Tinggi Dalam Mewujudkan Good University Governance MEIDY SANTJE SELVY KANTOHE; Frida Magda Sumual
Jambura Accounting Review Vol. 4 No. 1 (2023): Jambura Accounting Review - February 2023
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v4i1.57

Abstract

Penelitian ini untuk menguji Peran Sistem Pengendalian Internal dan Komitmen perguruan tinggi Universitas Negeri Manado (Unima) dalam mewujudkan Good University Governance (GUG), khususnya menggali ide tata kelola Unima melalui persepsi dosen sebagai mesin penggerak utama pada perguruan tinggi. GUG mengacu pada pedoman governansi sektor publik Indonesia dan pedoman perilaku Core Values Badan Kepegawaian Negara. Penelitian ini merupakan penelitian kuantitatif. Populasi pada penelitian ini adalah seluruh dosen Unima sebanyak 762 orang dengan jumlah sampel 260 orang berdasarkan perhitungan metode slovin. Metode Pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling dengan kriteria dosen yang memiliki jabatan fungsional minimal lektor. Data yang dikumpulkan dalam penelitian ini kemudian dianalisis dengan menggunakan analisis statistik Structural Equation Model (SEM) menggunakan program SmartPLS. Hasil penelitian menunjukkan bahwa Peran Sistem Pengendalian Internal dan komitmen perguruan tinggi sangat penting dalam mendukung tercapainya GUG.Artinya, semakin besar peran sistem pengendalian internal maka GUG akan semakin tercapai.Semakin tinggi komitmen perguruan tinggi maka GUG akan semakin terwujud
ANALISIS PENGAKUAN ASET TETAP BERDASARKAN PSAK DI CV GERONIMO AIRMADIDI Yudi Lamandoke; Tinneke E.M. Sumual; Frida M Sumual
Jurnal Akuntansi Manado (JAIM) Volume 1. Nomor 3. Desember 2020
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (170.482 KB) | DOI: 10.53682/jaim.v1i3.622

Abstract

Abstrak CV Geronimo perusahaan perseroan komoditer yang bergerak dibidang jasa di Kelurahan Sarongsong 1, Kecamatan Airmadidi, Kabupaten Minahasa Utara, Sulawesi Utara. Penelitian ini bertujuan untuk mengetahui apakah pengakuan aset tetap di CV Geronimo sudah sesuai dengan pernyataan standar akuntansi keuangan  no.16 tentang aset tetap. Teknik analisis data yang digunakan adalah analisis deskritif kualitatif, yaitu metode yang bertujuan untuk menggambarkan keadaan perusahaan berdasarkan kenyataan yang sesungguhnya terjadi disuatu perusahaan. Hasil penelitian menunjukkan bahwa pengakuan aset tetap di kantor CV Geronimo  sesuai dengan pernyataan standar akuntansi keuangan no 16.   Kata kunci: pengakuan, akuntansi aset tetap, pernyataan standar akuntansi keuangan no. 16   Abstract CV Geronimo is a commodity company engaged services at Sarongsong 1 Village, Airmadidi District, North Minahasa Regency, North Sulawesi. This study aims to determine whether the recognition of fixed assets at CV Geronimo by following the statement of financial accounting standards No.16 regarding fixed assets. The data analysis is using descriptive qualitative technique analysis, which is a method that aims to describe the state of the company based on the fact that occur in a company. The results showed that the recognition of fixed assets in the Cv Geronimo office was by following  the statement of financial accounting standards No. 16. Keywords: recognition, fixed asset accounting, financial accounting standard statement no. 16  
PENGARUH FAKTOR INDEPENDENSI AUDITOR DAN INTEGRITAS AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR INSPEKTORAT DAERAH PROVINSI SULAWESI UTARA Jilly Kapo; Linda A.O Tanor; Frida M. Sumual
Jurnal Akuntansi Manado (JAIM) Volume 1. Nomor 3. Desember 2020
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (366.782 KB) | DOI: 10.53682/jaim.v1i3.662

Abstract

Abstrak Tujuan dari penelitian ini untuk mengetahui pengaruh faktor independensi auditor dan integritas auditor tehadap kualitas audit di Kantor Inspektorat Daerah Provinsi Sulawesi Utara. Penelitian ini berlokasi di Kantor Inspektorat Daerah Provinsi Sulawesi Utara. Sampel dalam penelitian ini adalah seluruh karyawan audit. Jumlah sampel yang digunakan sebanyak 44 responden dengan menggunakan sampel jenuh. Penelitian ini menggunakan metode penelitian kuantitatif dengan metode survey, dan teknik pengumpulan data menggunakan kuesioner. Teknik analisis yang digunakan adalah analisis regresi linear berganda dan menggunakan SPSS 20. Hasil Penelitian menunjukkan bahwa faktor independensi auditor dan integritas auditor berpengaruh positif terhadap kualitas audit. Hal tersebut menggambarkan bahwa semakin tinggi tingkat independensi auditor dan integritas auditor di Kantor Inspektorat Daerah Provinsi Sulawesi Utara maka akan menghasilkan kualitas audit yang baik.
ANALISIS PARTISIPASI WAJIB PAJAK BUMI DAN BANGUNAN DI DESA SION KECAMATAN TOMPASOBARU Veronita Langi; Robert Winerungan; Frida Sumual
Jurnal Akuntansi Manado (JAIM) Volume 1. Nomor 3. Desember 2020
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (146.664 KB) | DOI: 10.53682/jaim.v1i3.663

Abstract

Abstrak Dalam penelitian penulis akan menganalisis tentang partisipasi wajib pajak dalam membayar Pajak Bumi dan Bangunan di desa Sion Kecamatan Tompasobaru. Dalam penelitian ini dilakukan dengan menggunakan jenis penelitian kualitatif deskriptif merupakan sebuah penelitian kualitatif yang akan menggambarkan suatu keadaan/fenomena dan mempresentasikan dengan kata-kata tertulis, sehinga peneliti akan mendeskripsikan keadaan tertentu dari suatu fakta yang terjadi pada proses penelitian. Pengumpulan data penelitian akan memperoleh wawancara dengan informan. Dalam penelitian ini memiliki 4 informan. Hasil penelitian yang didapat dalam analisis ini menunjukan bahwa, tingkat partisipasi Wajib Pajak Bumi dan Bangunan Desa Sion Kecamatan Tompasobaru terus meningkat, akan tetapi target realisasi masih kurang/belum mencapai target realisasi. Kemauan dan kemampuan untuk berpartisipasi masih kurang baik. Kata kunci:  Partisipasi wajib pajak, Pedesaan, Pajak Bumi dan Bangunan   Abstract In this research, the writer will analyze the participation of taxpayers in paying land and building tax in Sion village, Tompasobaru district. In this research, it is carried out using descriptive qualitative research, which is a qualitative study that will describe a situation / phenomenon and present it in written words, so that the researcher will describe a certain condition of a fact that occurs in the research process. Collecting research data will obtain interviews with informants. In this study had four informants. The research results obtained in this analysis show that the level of participation of the land and building taxpayers in Sion Village, Tompasobaru District continues to increase, but the realization target is still lacking / has not reached the target of realization. Willingness and ability to participate is still not good.   Key words :  Taxpayer participation, Rural Area, Property tax
Co-Authors Adventinus Kristanto Lambut Ananta D. Pratiwi Andrias Manumpil Angga keren Kawengian Arie Frits Kawulur Bayang, Jeane enjelia Christin Muaya Cristofer Sumiok Farida Aryani Jhony Manaroinsong Jilly Kapo Juwindo Endru Olwin Sumampow Karundeng, Frandy Efraim Fritz Kesia Hamongsina Kewas, Liandy Frisky Kezia Febyola Darea Lenny Leorina Evinita Liandy Frisky Kewas Linda A. O. Tanor Linda A.O Tanor Linda Harilawang Marunduh, Andrew Patrick Meidy Santje Selvy Kantohe Miryam Pingkan Lonto Nikolas Fajar Wuryaningrat Olviane Olke Sumampouw Pray Britney Blythe Ramba Priska Tambariki Rawung, Laura Theresia Robert Richard Winerungan Sinta Ngadi Tala, Olifia Tala, Olivia Tinggogoy, Vanecia Villea Tinneke Evie Meggy Sumual Utami, Sari Vania Noventilia Mangelep Veronita Langi Yance Tawas Yance Tawas Yudi Lamandoke