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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Applied Sciences (FJAS) International Journal of Business and Applied Economics (IJBAE) Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis
Datu, Christian V.
Universitas Sam Ratulangi Manado
Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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Evaluasi Perlakuan Akuntansi Revenue Expenditure dan Capital Expenditure Pada PT Makassar Mandiri Putera Utama (Dealer Mitsubishi Beta Berlian Manado): Evaluation of Accounting Treatment Revenue Expenditure and Capital Expenditure in PT Makassar Mandiri Putera Utama (Dealer Mitsubishi Beta Berlian Manado) Kappuw, Zefanya Wielsha Johanna; Alexander, Stanly W; Datu, Christian
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol. 7 No. 4 (2023): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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Abstract

Revenue expenditure dan capital expenditure adalah pengeluaran yang terjadi terhadap aset tetap dalam perusahaan. Perlakuan akuntansi terhadap revenue expenditure dan capital expenditure haruslah sesuai dengan peraturan yang berlaku umum. Penelitian ini bertujuan untuk mengetahui kesesuaian antara perlakuan akuntansi revenue expenditure dan capital expenditure yang diterapkan perusahaan dengan Pernyataan Standar Akuntansi Keuangan No 16 tentang Aset Tetap sebagai acuan. Jenis penelitian yang digunakan adalah penelitian deskriptif dengan pendekatan kualitatif. Metode analisis data yang digunakan adalah analisis deskriptif yang berfungsi untuk mendeskripsikan dan menguraikan hasil penelitian yang diperoleh. Hasil penelitian yang telah diperoleh menunjukkan bahwa perlakuan akuntansi revenue expenditure dan capital expenditure yang diterapkan pada PT Makassar Mandiri Putera Utama (Dealer Mitsubishi Beta Berlian Manado) baik dari segi pengakuan, pengukuran, pencatatan dan pelaporan sudah sesuai dengan PSAK No. 16.
Evaluasi Sistem dan Prosedur Ganti Uang dan Uang Persediaan Dinas Pendidikan dan Kebudayaan Kota Bitung: Evaluation of Systems and Procedures for Replacing Money and Money Supplies for the Bitung City Education and Culture Department Kembuan, Glenn; Datu, Christian
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol. 8 No. 1 (2024): Jurnal LPPM Bidang EkoSosBudKum
Publisher : Universitas Sam Ratulangi

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Abstract

Dalam pelaksanaannya, sistem dan prosedur ganti uang dan uang persediaan selalu mengacu pada peraturan yang berlaku dan menggunakan aplikasi yang sudah disiapkan serta dibuktikan dengan dokumen bahkan laporan pertanggungjawaban. Penelitian ini bertujuan: (1) untuk mengetahui bagaimana sistem ganti uang dan uang persediaan menurut Peraturan Menteri Dalam Negeri (Permendagri) Nomor 77 tahun 2020 pada Dinas Pendidikan dan Kebudayaan Kota Bitung, dan (2) untuk mengetahui bagaimana prosedur ganti uang dan uang persediaan menurut Peraturan Menteri Dalam Negeri (Permendagri) Nomor 77 tahun 2020 pada Dinas Pendidikan dan Kebudayaan Kota Bitung. Hasil penelitian menunjukkan bahwa: (1) Sistem dan Prosedur Ganti Uang (GU) dan Uang Persediaan (UP) yang di lakukan Dinas Pendidikan dan Kebudayaan Kota Bitung sudah dijalankan/diterapkan dengan baik, hal ini terlihat mulai dari pengawasan aktif dari dari Kepala Dinas untuk mengevaluasi dan menyetujui setiap kebijakan sampai melakukan pemantauan terhadap perkembangan sistem dan prosedur ganti uang (GU) dan uang persediaan (UP), (2) pelaksanaan Sistem dan Prosedur Ganti Uang (GU) dan Uang Persediaan (UP) pada Dinas Pendidikan dan Kebudayaan Kota Bitung telah sesuai dengan peraturan yang berlaku yaitu Permendagri No.77 Tahun 2020, hal ini terllihat dari hasil perbandingan antara Sistem dan Prosedur Ganti Uang (GU) dan Uang Persediaan (UP) yang dilakukan Dinas Pendidikan dan Kebudayaan Kota Bitung dengan yang berdasarkan Permendagri No.77 Tahun 2020 sudah sesuai dan diterapkan dengan baik.
Penerapan Metode Target Costing Untuk Optimalisasi Laba Yum Yum Taste Manado: Application Of Target Costing Method For Profit Optimization Of Yum Yum Taste Manado Turang, Lavelya Enjelica; Tirayoh, Victorina Z.; Datu, Christian
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol. 8 No. 3 (2024): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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Abstract

Penelitian ini berfokus pada penerapan metode Target Costing di Toko Yum Yum Taste Manado dalam rangka optimalisasi laba produk roti mereka. Dengan persaingan yang semakin ketat di pasar, penentuan harga jual yang tepat menjadi tantangan utama yang dihadapi. Penelitian ini bertujuan untuk mengidentifikasi bagaimana metode Target Costing dapat membantu toko dalam menetapkan harga jual yang kompetitif dan menguntungkan. Metode penelitian yang digunakan adalah pendekatan kualitatif, dengan pengumpulan data melalui wawancara mendalam, observasi, dan analisis dokumen. Hasil penelitian menunjukkan bahwa penerapan metode Target Costing di Toko Yum Yum Taste Manado mampu menetapkan biaya target rata-rata sebesar Rp7.466,78, yang lebih rendah dibandingkan dengan harga jual di pasar. Penyesuaian biaya bahan baku yang dilakukan mengakibatkan penurunan total biaya sebesar 13%, dari Rp21.060.000 menjadi Rp18.220.000. Strategi ini mencerminkan upaya efisiensi biaya melalui pemilihan merek dan pemasok yang lebih ekonomis, serta pembelian bahan baku dalam jumlah besar atau mencari promosi dari supplier tertentu. Hasil penelitian menunjukan, metode Target Costing efektif dalam membantu Toko Yum Yum Taste Manado menetapkan harga jual yang kompetitif sambil tetap mempertahankan kualitas produk dan optimalisasi laba.
Evaluasi akuntabilitas dan transparansi pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDes) Desa Pineleng Dua Indah Kecamatan Pineleng Kawatu, Avelina Setyadeo Frerivili; Tirayoh, Victorina Z; Datu, Christian
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.192

Abstract

Accountability can be interpreted as the embodiment of the duty of village government officials to be responsible for the management of village funds to achieve predetermined goals efficiently, effectively, and economically. The purpose of this research is to assess the accountability of Village Revenue and Expenditure Budget or APBDes in Pineleng Dua Indah Village and to assess the transparency of APBDes in Pineleng Dua Indah Village. This research was conducted in Pineleng Dua Indah Village, Pineleng District, Minahasa Regency using the descriptive analysis method, which is a type of data analysis used to describe, present, and summarise a set of data. The research found that the practice of village financial management in Pineleng Dua Indah Village shows good efforts to improve transparency, and accountability in the village's financial decision-making process.
Pengaruh pemahaman perpajakan, insentif pajak, dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi pemilik UMKM di Kota Manado The, Gabriela Stefanny; Lambey, Robert; Datu, Christian
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.203

Abstract

Taxation is a crucial aspect that can overcome economic difficulties and contribute to the sustainable development of the country. The purpose of this research is to determine the effect of tax understanding, tax incentives and tax sanctions on tax compliance among individual taxpayers who own MSMEs in Manado, partially and simultaneously. The sample data consists of 100 individual taxpayers who own MSMEs in Manado. This study adopts an associative quantitative research approach using multiple linear regression analysis. The results indicate that partially, tax understanding and tax incentives have a positive and significant effect on compliance among individual taxpayers who own MSMEs in Manado City, and tax sanctions have no significant effect on compliance among these taxpayers. In addition, tax understanding, tax incentives and tax sanctions have a simultaneous effect on compliance among individual taxpayers who own MSMEs in Manado City.
Analysis of Environment and Control Activities Over Inventory Management of Medicines and Supplies at Badan Kependudukan dan Keluarga Berencana Nasional (BKKBN) of North Sulawesi Lester, Casey; Wokas, Heince RN; Datu, Christian
ACCOUNTABILITY Vol. 13 No. 02 (2024): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/ja.v13i02.56386

Abstract

This research aims to determine the internal control system for inventory administration based on frameworks one and three of COSO, namely the environment and control activities at Badan Kependudukan dan Keluarga Berencana Nasional (BKKBN) of North Sulawesi. The research method used in this research is primary data using observation, interview and documentation data collection techniques. The results of this research show that the internal control system includes two COSO components, namely the environment and control activities over the administration of supplies at Badan Kependudukan dan Keluarga Berencana Nasional (BKKBN) of North Sulawesi, which has not been implemented properly, there are still inconsistencies between these two components, namely the frequent occurrence of multiple positions and behavior that lacks integrity and ethics.
Analysis of Fixed Asset Borrowing Management at UPTD RSJ Prof. Dr. V. L. Ratumbuysang Manuputty, Semuel Isack Yoseph; Kalangi, Lintje; Datu, Christian
Formosa Journal of Applied Sciences Vol. 3 No. 11 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i11.12412

Abstract

Management of regional property plays a significant role in assisting the government to optimize the performance and procedures related to regional property management. This research was conducted to analyze whether the borrowing and utilization of fixed assets at UPTD RSJ Prof. Dr. V. L. Ratumbuysang adhere to the regulations stipulated in Minister of Home Affairs Regulation Number 19 of 2016. Utilizing a qualitative approach with a descriptive case study analysis method, this research delves into the procedures implemented for borrowing and utilizing fixed assets. The findings reveal that the execution of these procedures has not fully aligned with the regulations. Notably, the asset manager did not prepare a Handover Minutes (Berita Acara Serah Terima or BAST) during the loan utilization process.
Analisis prosedur inventarisasi Barang Milik Daerah (BMD) berdasarkan Permendagri Nomor 47 Tahun 2021 (Studi kasus Dinas Sosial Daerah Provinsi Sulawesi Utara) Allo, Rohayani Linggi’; Walandouw, Stanley Kho; Datu, Christian
Riset Akuntansi dan Manajemen Pragmatis Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.229

Abstract

Inventory of Regional Property (BMD) is an important process in managing regional assets. Inventory activities to collect data, record, and report the results of data collection of Regional Property. This study aims to determine the implementation of the Regional Property Inventory Procedure based on Permendagri Number 47 of 2021 at the Regional Social Service of North Sulawesi Province. This type of research is qualitative research with a case study approach. Data collection methods through interviews, observation, and documentation. The data analysis process is carried out by collecting data which is then grouped and then analyzed and described. The results of this study indicate that the Regional Property inventory procedure carried out at the Regional Social Service of North Sulawesi Province is in accordance with Permendagri Number 47 of 2021 concerning Procedures for Implementing, Bookkeeping, Inventory, and Reporting Regional Property. However, there are still obstacles where the implementation of E-BMD is still not optimal so that it does not accommodate the entire implementation of the inventory of Regional Property at the Regional Social Service of North Sulawesi Province.
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 Penatausahaan Barang Milik Daerah pada Badan Pengelolaan Keuangan dan Pendapatan Daerah Kabupaten Minahasa Tenggara Koyong, Bella Elisabeth; Afandi, Dhullo; Datu, Christian
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.343

Abstract

The administration of regional property is an essential component of regional asset management, ensuring that government-owned assets are utilized efficiently to support public programs and services. Key elements of this administration include bookkeeping, inventory, and reporting, all of which must adhere to applicable laws and regulations. This study aims to evaluate the implementation of regional property administration based on the Regulation of the Minister of Home Affairs No. 47 of 2021 at the Financial Management and Regional Revenue Agency of Southeast Minahasa Regency. Using a qualitative descriptive approach, data were collected through interviews and document analysis. The findings reveal that the agency has generally complied with the regulatory requirements, particularly in the areas of accurate bookkeeping, systematic inventory control, and timely reporting. However, challenges remain in optimizing data input and system infrastructure. This research highlights the need for continuous system improvements and capacity building to enhance the accountability and transparency of regional asset management.
Co-Authors Agitha Ayu Prananda, Agitha Ayu Alexander, Stanly W Allo, Rohayani Linggi’ Bilalang, Jennyver S. Binilang, Maydeleine Christa Najoan, Christa David Paul Elia Saerang Dhullo Afandi Febriantini, A. Aulia Grace B. Nangoi Harijanto Sabijono Heince R. N. Wokas Herawati, Elly Herawati, Elly Herman Karamoy Ismail, Adelia Virisya Jantje J. Tinangon Jenny Morasa Jessy D.L Warongan, Jessy D.L Jessy D.L. Warongan, Jessy D.L. Jullie J Sondakh Kappuw, Zefanya Wielsha Johanna Karo, Lusinda Natalya Debora Kawatu, Avelina Setyadeo Frerivili Kembuan, Glenn Koyong, Bella Elisabeth Kumaat, Robby J. Lester, Casey Lintje Kalangi Majampoh, Widya Tamalawe Mallu, Crista Mangambe, Diony Jasinta Manuputty, Semuel Isack Yoseph Maredesa, Djeini Mende, Inri Aprisilia Mokoginta, Rachaya M. Novi Swandari Budiarso Palenteng, Meylan Febiola Pongilatan, Vanessa K. J. Rambi, Riena Millenia Mahdalena Robert Lambey Rorong, Tessalonica Saadah, Amelia Sabijono, Haryanto Sonny Pangerapan, Sonny Stanley Kho Walandouw Tendean, Lanny The, Gabriela Stefanny Tirayoh, Victorina Zusana Treesje Runtu Turang, Lavelya Enjelica Victorina Z. Tirayoh Watulingas, Grendy Winston Pontoh Wokas, Heince RN