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All Journal JURNAL RISET AKUNTANSI DAN AUDITING Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat
Jantje J. Tinangon
Sam Ratulangi University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ANALISIS AKUNTABILITAS DALAM PENGELOLAAN DANA KELURAHAN DI KECAMATAN AERTEMBAGAKOTA BITUNG Christine Monica Saren; Jantje J. Tinangon; Jessy D. L. Warongan
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 13 No. 1 (2022)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v13i1.43363

Abstract

This study aims to analyze accountability in the management of village funds in Aertembaga District Bitung City. The study used a qualitative descriptive method. Data were obtained through interview techniques and documentation studies. Data collection techniques through interviews, observation, and documentation. Triangulation method is used in testing data sources and credibility. The transcript data described from the interviews were analyzed using analytical methods then given a theme/coding and conceptualized scientific statements. The results of the interpretation are concluded in the narrative text. The results showed that the management of village funds in Aertembaga District in this case activities, budgeting, coaching and supervision had been carried out in accordance with Permendagri No. 130 of 2018. Meanwhile, there are still 2 problematic stages, namely the implementation of activities and administration and accountability that are not in accordance with Permendagri No. 130 of 2018. This is due to the absence of transparency regarding the results of the implementation of the budget work plan and the absence of information disclosure regarding the accountability report for the management of village funds to the public. The obstacles found were the bureaucratic structure, human resources, communication and attitude of the implementers. To overcome these obstacles, the kelurahan government needs to provide additional guidance and training for kelurahan officials so that the management of kelurahan funds can be managed effectively and efficiently. The results of the analysis carried out in terms of honesty accountability and legal accountability are categorized as satisfactory, in terms of program accountability it is satisfactory, in terms of managerial accountability it is very good, and in terms of policy accountability it is good.
Evaluasi perencanaan, pelaksanaan, penatausahaan, pelaporan dan pertanggungjawaban pengelolaan keuangan APBDesa berdasarkan Permendagri Nomor 20 Tahun 2018 (Studi kasus di Desa Toiba Kecamatan Bualemo Kabupaten Banggai) Delia Selviana Mamangkey; Jantje J. Tinangon; Novi Swandari Budiarso
Riset Akuntansi dan Portofolio Investasi Vol. 1 No. 2 (2023)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.65

Abstract

The Village Revenue and Expenditure Budget has a significant impact on the development of the village. It is therefore crucial that the APBDesa is managed effectively and in accordance with government procedures. This study aims to assess the financial management process in Toiba Village, Bualemo District, and its alignment with Permendagri Number 20 of 2018. The research used descriptive qualitative methods and analysed the data using comparative analysis techniques. The findings indicate that the management of the APBDesa in Toiba Village is in line with Permendagri Number 20 of 2018. However, it is important to ensure regular support and training from the sub-district government to the village government during the planning, management, and reporting phases. In addition, the supervisory team needs to be strengthened to ensure that the implementation of development in the village is in line with the development plans. Regular evaluations of the APBDes management are also necessary to ensure that any discrepancies are immediately corrected by the village government and that the financial management of the APBDesa complies with Government Regulation No. 20 of 2018.
Kontribusi dan efektivitas sektor kelautan dan perikanan terhadap pendapatan asli daerah Provinsi Sulawesi Utara tahun 2022-2025 Sammy Victor Gabriel Tumbage; Jantje J. Tinangon; Fanda D. P. Rundengan
Riset Akuntansi dan Portofolio Investasi Vol. 4 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.479

Abstract

North Sulawesi Province possesses substantial marine and fisheries potential, as roughly 73 percent of its territory consists of water. However, this potential has not been matched by a proportional contribution to Regional Original Income (Pendapatan Asli Daerah/PAD). This study analyzes the contribution and effectiveness of the marine and fisheries sector to North Sulawesi Province's PAD for the 2022–2025 period, using a descriptive qualitative case-study approach that combines documentary data with interviews with officials from the Marine and Fisheries Agency. The findings show that the sector's contribution to PAD declined over the period, from 0.12% in 2022 to a low of 0.001% in 2024 before recovering slightly to 0.05% in 2025; in every year the contribution falls into the very-low category, indicating that the sector has not meaningfully supported PAD growth. The effectiveness of revenue management fluctuated more sharply, from very effective (125.86%) in 2022 to not effective (0.85%) in 2024, before improving to fairly effective (88.67%) in 2025, with an average effectiveness of 72.88% across the period, classified as less effective overall. These patterns indicate that revenue targets have not been consistently or optimally achieved, and that target-setting for this sector requires a more conservative, evidence-based approach that better anticipates weather-related and external-demand shocks.
Pengaruh kinerja keuangan terhadap kebijakan dividen pada perusahaan sektor properti yang terdaftar di Bursa Efek Indonesia periode 2020-2024 Kristianto Harikatan; Jantje J. Tinangon; Meily Y. B. Kalalo
Manajemen Bisnis dan Keuangan Korporat Vol. 4 No. 1 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.427

Abstract

This study examines the effect of financial performance on dividend policy in property sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Financial performance is proxied by Return on Equity (ROE), Current Ratio (CR), and Debt to Equity Ratio (DER), while dividend policy is measured using the Dividend Payout Ratio (DPR). The property sector is selected due to its capital-intensive characteristics, which make dividend distribution and profit retention critical managerial decisions. The sample consists of 10 property companies selected through purposive sampling, yielding 50 firm-year observations. Secondary data were analyzed using multiple linear regression. The results indicate that ROE has a positive and significant effect on DPR, suggesting that higher profitability increases firms’ capacity to distribute dividends. In contrast, CR and DER exhibit negative and significant effects on DPR, implying that higher liquidity and leverage encourage firms to retain earnings to support internal financing and debt obligations. The coefficient of determination (R²) of 0.923 indicates that the proposed model explains 92.3% of the variation in dividend policy. These findings highlight the trade-off between profitability, liquidity management, and capital structure in shaping dividend policy within capital-intensive industries such as property. The study provides important implications for investors and corporate managers in assessing the sustainability of dividend payments in the Indonesian property sector.
Evaluasi sistem pengendalian internal, transparansi dan akuntabilitas dalam pengelolaan dana desa (Studi kasus di Desa Pulutan Utara, Kecamatan Pulutan, Kabupaten Kepulauan Talaud) Cristiano Sumare; Jantje J. Tinangon; Wulan D. Kindangen
Riset Akuntansi dan Portofolio Investasi Vol. 4 No. 1 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.445

Abstract

Accountable and transparent village fund management is a primary pillar of good village governance; however, its practice is often hindered by weak supervision systems and limited access to public information. This study aims to evaluate the effectiveness of the Internal Control System (ICS), transparency, and accountability in managing Village Funds in Pulutan Utara Village. Employing a descriptive qualitative method with a case study approach, data were collected through in-depth interviews and observations involving village officials and the community. The results indicate that the ICS has operated effectively structurally and administratively based on the five elements of the Government Internal Control System; yet, its function as social control remains suboptimal due to a lack of community involvement. Fund management accountability has performed well vertically towards the local government, but horizontal accountability to the community is still highly limited. Similarly, transparency functions adequately in a formal sense through village deliberations, but sustainable information accessibility remains weak due to the minimal use of written and digital media. This study implies that the fulfillment of administrative (vertical) obligations must be balanced with innovations in public information disclosure to realize substantive community participation in preventing potential deviations.
Co-Authors Christine Monica Saren Cristiano Sumare Delia Selviana Mamangkey Fanda D. P. Rundengan Jessy D. L. Warongan Kristianto Harikatan Meily Y. B. Kalalo Novi Swandari Budiarso Sammy Victor Gabriel Tumbage Wulan D. Kindangen