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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat Indonesia Accounting Journal East Asian Journal of Multidisciplinary Research (EAJMR) Asian Journal of Management Analytics Journal of Governance, Taxation, and Auditing International Journal of Business and Applied Economics (IJBAE) Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis
Sonny Pangerapan, Sonny
Universitas Sam Ratulangi Manado
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Analisis Perlakuan Akuntansi Persediaan Berdasarkan PSAP Nomor 05 Pada Badan Pendapatan Daerah Kota Bitung Mandolang, Rayzinsky Clarents; Saerang , David Paul Elia; Pangerapan, Sonny
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 19 No 3 (2024): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/gc.v19i3.56703

Abstract

Inventory is equipment or goods that are in a government agency to be used to support or will be provided as a service to the community. Inventory is very important for companies, such as trading companies, manufacturers, business organizations, and also government agencies which are included in current assets. This research aims to determine whether the inventory accounting treatment at the Bitung City Regional Revenue Agency is in accordance with PSAP No.5. The method used in this research is the descriptive qualitative method, a method that focuses on in-depth observation. From the results of this research, it can be shown that the inventory accounting treatment at the Bitung City Regional Revenue Agency is in accordance with Government Accounting Standards Statement No.05, seen from the classification, recognition, measurement, inventory costs and inventory disclosures, it is in accordance with PSAP No.05 Inventory Accounting
Analisis penerimaan dan penyetoran Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Desa Tombasian Atas Kecamatan Kawangkoan Barat Momongan, Intan Valeri Gisela; Pangerapan, Sonny; Datu, Christian V
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.178

Abstract

The Rural and Urban Land and Building Tax (or PBB-P2) is a crucial source of revenue for local governments in Indonesia. This research will analyze the revenue collection and payment of PBB-P2 in Tombasian Village, Kawangkoan Barat Subdistrict. The research methodology employed a qualitative approach, gathering data through interviews with tax officials and secondary data analysis. The findings clearly show a low level of public awareness regarding tax obligations, which is hurting tax revenue. Public understanding of tax policies and the quality of tax services significantly influence the payment of PBB-P2. The study provides recommendations to local governments to enhance public awareness campaigns, empower tax officials, and improve services to the community, thereby increasing revenue collection and tax payment of PBB-P2. These measures will undoubtedly lead to an increase in local tax revenue, which will support the development of Tombasian Village.
Analisis pengetahuan perpajakan dan kepatuhan wajib pajak UMKM Kafe di Kecamatan Sario Kaunang, Joshua Bryan; Kalangi, Lintje; Pangerapan, Sonny
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.205

Abstract

One of the taxpayers who make a major contribution in the field of taxation is Micro, Small and Medium Enterprises (UMKM). Cafe-based UMKM in Manado City have increased every year, especially in Sario District. However, in general, the growth of UMKM is not accompanied by the development of their compliance and knowledge regarding taxes. The objectives of this study are first to analyze the compliance of UMKM cafe income taxpayers in Sario District, and second to determine the knowledge of UMKM cafe taxpayers in Sario District regarding general provisions and procedures for paying taxes. The research method used is descriptive qualitative. The informants in this study were 5 UMKM cafe business owners in Sario District, Manado City. Data collection was carried out through interviews, observations and documentation. The results of this study show two points in general. First, the compliance of UMKM cafe taxpayers in Sario District is good, where business owners already understand and carry out the basics of income tax compliance, but still need to be improved. Second, the knowledge of UMKM cafe taxpayers in Sario District varies, but is still lacking where their knowledge is limited in terms of tax procedures. This is thought to be due to the lack of socialization from the government to UMKM taxpayers. The results of the analysis revealed that business owners still find it difficult to understand tax education information, and more intensive socialization is needed from the government.
Analisis penerapan sistem pengendalian manajemen dengan four levers of control (belief and diagnostic control system) pada PT Bank Negara Indonesia (persero) Tbk Cabang Tomohon Ludong, Jurgen Gabriel Erick; Pangerapan, Sonny; Latjandu, Lady Diana
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.176

Abstract

Management control is one of the systems that can assist top-level management in efforts to achieve goals and control all business activities within an organization. There are several systems commonly used by companies in managing their operations, one of which is the Four Levers of Control. This research discusses how the management control system in Bank Negara Indonesia, Tomohon branch, is evaluated using the Four Levers of Control model, focusing on the Belief and Diagnostic Control System. The method used in this research is qualitative descriptive method, employing data collection methods such as interviews, observations, documentation, and literature review. Through this research, it was found that the Four Levers of Control, particularly focusing on the Belief and Diagnostic Control System, can have a positive influence on improving the performance of Bank BNI Tomohon branch.
ANALISIS AKUNTABILITAS PENGELOLAAN DANA DESA DALAM PEMBANGUNAN KESEJAHTERAAN DESA BERDASARKAN PMK NO.201/PMK.07/2022 DI DESA LAGHAENG KECAMATAN SIAU BARAT SELATAN KABUPATEN SITARO kaghoo, Geiby Nabila; Pangerapan, Sonny; Kindangen, Wulan D.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 12 No. 03 (2024): JE. Vol. 12 No 3
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/emba.v12i03.57682

Abstract

Abstrak: Penelitian ini bertujuan untuk mengetahui bagaimana analisis akuntabilitas pengelolaan dana desa di desa Laghaeng kecamatan Siau Barat Selatan kabupaten Siau Tagulandang Biaro dengan melihat tingkat pengungkapan penggunaan dana desa sesuai prioritasnya yang berpedoman pada PMK No.201/PMK.07/2022. Kemudian penelitian dilanjutkan dengan melihat pengelolaan dana desa dengan wawancara yang dibagi menjadi tahap penganggaran, penyaluran, penatausahaan, pertanggungjawaban dan pelaporan. Penelitian ini menggunakan metode deskriptif kualitatif. Teknik pengumpulan data yang digunakan terdiri dari observasi, dan wawancara. Hasil penelitian ini menunjukkan bahwa pemerintahan desa Laghaeng belum maksimal dalam penggunaan dana desa sesuai prioritasnya. Kemudian dilihat dari pengelolaan dana desa dalam tahap penganggaran, penyaluran dan pertanggungjawaban sudah dilakukan secara akuntabel dan transparansi. Hanya saja pada tahap pelaporan belum sepenuhnya dilakukan secara akuntabel. Hal ini karena pelaksanaan pengunaan dana desa di desa Laghaeng belum sepenuhnya mengikuti aturan yang berlaku. Kata kunci: Akuntabilitas, Dana Desa, Pengelolaan Dana Desa, PMK No.201/PMK.07/2022
Analysis of the Implementation of Administration and Accountability of the Expenditure Treasurer Based on Permendagri Number 77 of 2020 at the Regional Inspectorate of North Sulawesi Province Saadah, Amelia; Pangerapan, Sonny; Datu, Christian
International Journal of Business and Applied Economics Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v4i1.12901

Abstract

Good regional financial management requires accurate and transparent administration. With a good governance system, local governments can present accurate financial reports, which is the basis for financial accountability. The expenditure treasurer has an important role in managing regional finances, especially in terms of budget expenditure. The purpose of the study is to find out the process of implementing the administration and accountability of the expenditure treasurer based on the Minister of Home Affairs Regulation Number 77 of 2020. The research method uses a descriptive qualitative method. Data collection method through interviews, observations, and documentation. The results of the study show that the Regional Inspectorate of North Sulawesi Province in the implementation of administration and accountability to the expenditure treasurer is in accordance with Permendagri Number 77 of 2020.
Evaluasi Laporan Realisasi Anggaran berdasarkan PSAP No. 02 di Kantor Camat Langowan Selatan Kolamban, Chelchia Vilia; Pangerapan, Sonny; Mawikere, Lidia M.
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.311

Abstract

Government accounting standards (SAP) set out the rules for preparing and presenting financial reports for all levels of government. Government accounting standards are clearly regulated in Government Regulation Number 71 of 2010. The South Langowan Subdistrict Office has presented a budget realization report. The purpose of this research is to evaluate how financial reports have been prepared based on PSAP No. 02 and Government Regulation Number 71 of 2010 concerning Government Accounting Standards. This research uses a descriptive qualitative method with a purposive sampling technique. The results of this research definitively show that budget realisation reports at the South Langowan Head Office have been made in accordance with Government Regulation No. 71 of 2010 concerning Government Accounting Standards PSAP No. 02.
Analysis of the Application of PSAK No. 45 Financial Reporting of Non-Profit Organizations in Achieving Transparency and Accountability at Yayasan Pemberdayaan Masyarakat Amungme dan Kamoro (YPMAK) in Mimika Regency Tsunme, Otto; Pangerapan, Sonny; Gamaliel, Hendrik
Asian Journal of Management Analytics Vol. 2 No. 3 (2023): July 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v2i3.5180

Abstract

This study aims to analyze the application of PSAK No. 45 financial reporting to non-profit organizations in achieving transparency and accountability at Yayasan Pemberdayaan Masyarakat Amungme dan Kamoro (YPMAK) in Mimika Regency. The type of research used is a descriptive-qualitative approach with data collection methods through observation, interviews, and foundation documents. The research results show that YPMAK has implemented PSAK No. 45 concerning the financial reporting of non-profit organizations in terms of format and structure in the preparation of financial reports. However, it does not fully implement PSAK No. 45, where YPMAK does not record funding activities in the cash flow statement and does not explain restrictions on donor resources. Meanwhile, transparency in the use of funds and accountability in YPMAK's financial reports have been transparent and accountable both in the presentation and submission of financial reports, so that the foundation has carried out financial reporting in a transparent and accountable manner according to the principles of professional financial management.
Pengaruh kepadatan kendaraan bermotor dan Produk Domestik Regional Bruto (PDRB) sektor transportasi terhadap pajak kendaraan bermotor Provinsi Sulawesi Utara tahun 2020-2024 Pongilatan, Monica Gloria; Pangerapan, Sonny; Mintalangi, Syermi
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.348

Abstract

Motor Vehicle Tax (PKB) is one of the main sources of local revenue for provinces in Indonesia, including North Sulawesi. This study aims to examine the effect of motor vehicle density and the Gross Regional Domestic Product (GRDP) of the transportation sector on Motor Vehicle Tax revenue in North Sulawesi Province during the 2020–2024 period. This research employs a quantitative approach using secondary panel data obtained from the Central Statistics Agency and the Regional Revenue Agency. Panel data regression analysis was conducted using the Fixed Effect Model with the aid of EViews 12. The results show that both motor vehicle density and transportation sector GRDP have a significant positive effect on Motor Vehicle Tax revenue. These findings suggest that increased mobility and economic activity in the transportation sector contribute significantly to regional tax revenue. This supports Musgrave’s theory regarding the role of economic growth in enhancing public revenue collection.
Analisis penerapan UU Nomor 1 Tahun 2022 tentang HKPD dalam tata cara pemungutan pajak barang dan jasa tertentu serta kontribusinya pada Pendapatan Asli Daerah Kalangi, Karenina Noviany; Pangerapan, Sonny; Suwetja, I Gede
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.369

Abstract

This study examines the implementation of Law No. 1 of 2022 concerning Financial Relations Between the Central and Regional Governments in the collection of Specific Goods and Services Tax (PBJT) in Manado City and its contribution to Regional Original Revenue (PAD). The research employed a qualitative approach supported by interviews, documentation, and analysis of primary and secondary data. Findings indicate that the PBJT collection process in Manado has generally followed the provisions of Law No. 1 of 2022, although the Mayor’s implementing regulation has not yet been enacted, and entertainment service tariffs remain inconsistent. In 2022–2023, PBJT contributed 66.05% and 65.81% to PAD respectively, dominated by restaurant tax (around 30%) and street lighting tax (around 20%), while entertainment and parking taxes contributed less than 5%. In 2024, following the enactment of the new law, PBJT’s contribution was recorded at 64.35%, still primarily from food and beverage services. The study concludes that while PBJT plays a significant role in supporting PAD, improvements are needed in regulatory enforcement, taxpayer compliance, and digital-based collection systems.
Co-Authors Adiputra, Mandang Alumu, Sumaryani Ode Basri, Harianti H. Chichi, Juriko Darius, Anjelika J. C. Datu, Christian V Datu, Christian V. Daud, Andromedha Daud, Rahmatia M David P. E. Saerang David Paul Elia Saerang Egam, Gerald E. Y. Elim, lnggriani Grace B. Nangoi Harijanto Sabijono Helen, Rumayar Angela Natesha Hendrik Gamaliel Hendrik Manossoh, Hendrik Herman Karamoy Hukom, Hosianita Fiandani I Gede Suwetja Indra Christian Lontaan, Indra Christian Inggriani Elim Jantje J. Tinangon Jantje Tinangon Jenny Morasa Jones, Jeni Jullie J Sondakh kaghoo, Geiby Nabila Kalangi, Karenina Noviany Kaloh, Trisilia Kapahese, Indri B. Karwur, Natanael Kaunang, Joshua Bryan Kawulusan, Muhamad A. Kojongian, Claudya Kolamban, Chelchia Vilia Kolang, Engelina Aprilia Fergenia Komalig, Jeniver A. M. Latjandu, Lady Diana Lidia Mawikere Lihu, Stevan andi Lintje Kalangi Londa, Sugaray Emmanuelle Lonto, Tesalonika Theresa Mutiara Ludong, Jurgen Gabriel Erick Makalare, Zevania Meysha Malumperas, Michael H. J. Mandagi, Filicia Margaretha Ayu Mandolang, Rayzinsky Clarents Manengkey, Berkania MANURUNG, Rineke Ester Dian Marcelino Ransulangi, Marcelino Marellu, Afke Mentang, Fanda Mile, Abdul Wahid Supriatna Modim, Arif Rahman Mohammad, Indira Momongan, Intan Valeri Gisela Monica, Sepang Gisella Moray, Thiara Gabriela Mufarokhah, Arifatul Nango, Grace B Nefry, Pajow A. Nurcahyo, Arkhan Billy Pandelaki, Meggy Marchia Pantow, Yunika Handayani Pasiakan, Melisa Patricia Novelina Pongilatan, Monica Gloria Pua, Brenda Yusensie Puapadang, Yohana Regin Seyni Rambitan, Rivo Reynard Raranta, Novly G. Romario Rotty, Romario Rumengan, Vriska Saadah, Amelia Saerang , David Paul Elia Salindeho, Anggelina Chrisdayanti Sardjono, Olivia Y. M. Sifrid Pangemanan Sifrid S. Pangemanan Simbala, Angelica Sitanggang, Novelina Asriani Stanly W. Alexander Syawie, Faresz Aldi Syermi S.E. Mintalangi Tambingon, Ridel Tambunan, Aprinalda F. TENDEAN, Geneva Z. O. Toisuta, Elshinta Tombokan, Andre Feral Adolf Tsunme, Otto Tujuwale , Samuel Daniel Tulandi, Mesias Ridel Tulas, Mesalia Ventje Ilat Vinastri, Maya Ariesti Waghe, Alter S. Warongan , Jessy D.L Wowor, Stephanie Selina Sheren Wulan D. Kindangen, Wulan D.