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All Journal ACCOUNTABILITY Indonesian Journal of Business Analytics (IJBA) Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis
Meily Y. B. Kalalo
Sam Ratulangi University
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Evaluation Of Accounting Information System Security For Fixed Asset Procurement That Supported By Internal Control System At The Head Office Of PT. Bank SulutGo Millenia R. Pangaila; Stanly W. Alexander; Meily Y. B. Kalalo
ACCOUNTABILITY Vol. 11 No. 2 (2022): Accountability
Publisher : Universitas Sam Ratulangi

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Abstract

ABSTRACT Accounting information systems for fixed asset procurement are prone to security risks that could interfere with the system. Due to the security procedures of accounting information systems, the procurement of fixed assets is protected from potential risks and threats in the operations, equipment, and associated data. This study aims to comprehend the security of the accounting information system supported by internal control and how it protects the accounting information system for procurement of fixed assets from the threats and risks at PT. Bank SulutGo’s head office, and compare it with existing theories. This qualitative research applies a descriptive qualitative method to analyze the data. The result indicated that the accounting information system security at PT. Bank SulutGo’s head office for the procurement of fixed assets is quite adequate, as proven by the procedure control activities that align with the theory. However, through data processing, there is still a weakness in internal control activities. Due to the lack of a backup archive, the internal control activities can not fully guarantee the security of the accounting information system for purchasing fixed assets at PT. Bank SulutGo’s head office. Thus, a backup archive must be created so the internal control operations can optimally support the security of the accounting information system for the procurement of fixed assets
Evaluation Of The Implementation, Collection, Recording, And Reporting Of Income Tax On The Procurement Of Goods In Military Courts III – 17 Manado Robby Irsyad Bisyir; Treesje Runtu; Meily Y. B. Kalalo
ACCOUNTABILITY Vol. 11 No. 2 (2022): Accountability
Publisher : Universitas Sam Ratulangi

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Abstract

Military Court III – 17 Manado is one of the state institutions engaged in the courts to provide appropriate punishments for the negligence or disobedience of a military officer in acting outside or inside his job. From the main function of the Military Court III – 17 Manado, there are many questions regarding what needs or availability must be met so that the system and workforce can maintain their performance. And from the existence of these needs, there must always be materials or goods needed. In the procurement of goods, the tax that will be imposed according to the applicable law for the procurement of goods is Income Tax Article 22 regarding purchases made with State Revenue and Expenditure Budget funds. With the many activities carried out by the Manado Military Court III – 17, suspicions arose over the obligatory solicitations related to the procurement of goods. Therefore, the evaluation of the implementation was carried out to test the responsibility of the Military Court III-17 Manado in proving that taxpayers were carried out optimally. The analytical method used is a descriptive method that describes or describes the data that has been collected based on the results of direct interviews at the Military Court III-17 Manado. This is the basis and evidence for the evaluation of Income Tax on the procurement of goods at the Military Court III – 17 Manado.
Analysis of Goods and Services Expenditure Systems and Procedures Based on Permendagri No. 77 of 2020 at the Manado City Tourism Office Angelia Parindingan; Hendrik Manossoh; Meily Y. B. Kalalo
Indonesian Journal of Business Analytics Vol. 3 No. 3 (2023): June 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v3i3.4771

Abstract

Good systems and procedures for the implementation of goods and services expenditure procurement are needed to support effective regional financial management so that each agency can carry out its operational activities. This study aims to determine the system and procedures for implementing goods and services expenditures at the Manado City Tourism Office by applicable regulations. The research method used is qualitative descriptive research. Data collection methods through interviews, and documentation. The data analysis process by collecting data, presenting the results of interviews and documentation obtained, studying how systems and procedures operate, conducting an analysis process, and drawing conclusions. The results showed that the implementation of systems and procedures for the procurement of goods and services of the Manado City Tourism Office has been carried out by Permendagri No. 77 of 2020 by involving the functions, duties, and authorities of the parties involved, and has been equipped with documents that are used and can be accounted for, as well as the application system used. It is better to improve the internet network system to expedite work so that the financial reports presented can be submitted on time.
Analisis perbandingan kinerja manajemen dengan menggunakan metode RGEC (risk profile, good corporate governance, earning, capital) pada bank umum BUMN yang terdaftar pada Bursa Efek Indonesia tahun 2022 Yolda Juliandri Patasik; Harijanto Saibjono; Meily Y. B. Kalalo
Manajemen Bisnis dan Keuangan Korporat Vol. 1 No. 2 (2023)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.59

Abstract

Banking is a sector that plays an important role in society, especially in economic development. Bank Indonesia as the bank that supervises banks in Indonesia issued PBI No. 13/1/PBI/2011 regarding the Assessment of the Health Level of Commercial Banks using the RGEC method (Risk Profile, Good Corporate Governance, Earning, Capital). This study aims to compare the management performance of state-owned commercial banks using the RGEC method. The research method used in this research is a descriptive method with a qualitative approach and the data used is secondary data obtained from the published financial statements of BUMN commercial banks. The results showed that the NPL, LDR, and GCG ratios of the management performance of BUMN commercial banks were not much different from the criteria of very healthy and healthy. However, the ROA and BOPO ratios show differences in management performance, where there is one bank that is in the fairly healthy criteria and the other three banks are in the healthy criteria. The CAR ratio of all state-owned commercial banks is very healthy.
Analisis Penerapan Metode Economic Order Quantity Sebagai Upaya Pengendalian Persediaan Bahan Baku Pada UD Imanuel Tompaso Baru Susanti; Meily Y. B. Kalalo
Manajemen Bisnis dan Keuangan Korporat Vol. 1 No. 2 (2023)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.66

Abstract

Economic Order Quantity is a method for determining the optimal purchase quantity so that there is no excess or shortage of raw materials. The aim of this research is to see how the Economic Order Quantity method is applied as an effort to control raw material supplies. The type of research used is descriptive qualitative. The research results show that there are quite large differences in the number of purchases, purchase time, and total inventory costs using the company's own method and the application of the Economic Order Quantity method. The number of purchases of raw materials according to the company is greater than using the Economic Order Quantity method, the company's purchasing frequency is more frequent than using the Economic Order Quantity method and there is a large comparison of total inventory costs. Therefore, it is hoped that companies can apply the Economic Order Quantity method to determine the optimal purchase quantity. The right repurchase time and at the same time can reduce total inventory costs.
Informasi akuntansi diferensial sebagai alat pengambilan keputusan investasi aset tetap: Studi kasus pada PT. Kuliner Dapur Om Buds Chsili Oster Baradja; 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.461

Abstract

Small and medium-sized enterprises (SMEs) in the food processing sector face critical fixed asset investment decisions affecting long-term financial sustainability, particularly when choosing between purchasing and leasing business facilities. This study analyzes the application of differential accounting information in fixed asset investment decision-making at PT. Kuliner Dapur Om Buds, a fish-processing enterprise in Manado, Indonesia, comparing purchasing and leasing a business building. Using a descriptive case study with quantitative financial analysis, data were collected through interviews, financial documents, and direct observation. Differential accounting information was combined with Payback Period (PP) and Net Present Value (NPV) analysis, applying a 12% discount rate over a five-year horizon. With average monthly revenue of IDR 250,000,000, results show leasing yields a higher differential profit of IDR 1,460,000,000 per year than purchasing (IDR 900,000,000). The Payback Period for purchasing is 26.7 months, while leasing recovers its outlay within one month. NPV for leasing reaches IDR 5,243,188,000, versus IDR 1,244,320,000 for purchasing. Both alternatives are financially feasible, but leasing performs better overall, offering practical guidance for similar SMEs.
Koefisien beban pokok atas kinerja laba usaha Kezia Fricilia Toniga; Winston Pontoh; Meily Y. B. Kalalo
Riset Akuntansi dan Manajemen Pragmatis Vol. 4 No. 1 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.437

Abstract

This study investigates the effect of the cost coefficient, defined as the ratio of cost of goods sold to revenue, on operating profit performance in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023. The research employs a quantitative approach using simple linear regression. The sample comprises 43 companies, yielding 129 observations obtained via purposive sampling. The results reveal that the cost coefficient has a positive and significant effect on operating profit, although it explains only 3.8% of the variation. This implies that cost efficiency remains a critical factor for improving operating performance despite other influencing variables. This study contributes by providing empirical evidence on the importance of cost efficiency in non-cyclical sectors, which are often considered stable but still sensitive to production cost management.
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.
Co-Authors Angelia Parindingan Chsili Oster Baradja Harijanto Saibjono Hendrik Manossoh Jantje J. Tinangon Kezia Fricilia Toniga Kristianto Harikatan Millenia R. Pangaila Robby Irsyad Bisyir Stanly W. Alexander Susanti Treesje Runtu Winston Pontoh Yolda Juliandri Patasik