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All Journal ACCOUNTABILITY Inkubis: Jurnal Ekonomi dan Bisnis
Jenny Morasa
Universitas Sam Ratulangi Manado
Economics, Econometrics & Finance

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THE EVALUATION OF FIXED ASSETS BASED ON SAK-ETAP AT PT. AIR MANADO Halena Ngolo; Jenny Morasa; Robert Lambey
ACCOUNTABILITY Vol. 12 No. 1 (2023): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.46292.12.1.2023.21-28

Abstract

Abstract: Fixed assets are company assets that have a form, have economic benefits for morethan one year, and are acquired by the Company to carry out company activities, not for resale.Fixed assets are regulated in the Financial Accounting Standards for Entities Without PublicAccountability 15. In SAK ETAP 15, it is explained that fixed assets must be treated based onthe recognition, measurement, depreciation, recognition of recognition, and disclosure of fixedassets. This research aims to evaluate the treatment of fixed assets at PT. Air Manado with theprovisions of SAK ETAP No 15 regarding the applicable fixed assets. This study uses aqualitative descriptive analysis method and research data obtained through interviews anddocumentation. The outcomes showed that the accounting treatment for fixed assets owned bythe Company is recognition that follows SAK ETAP 15, measurements that follow SAK ETAP15, depreciation that follows SAK ETAP 15, recognition that is not following SAK ETAPbecause PT Air does not write off fixed assets that have no useful life and remain in the financialstatements where this does not reflect the actual value of these assets. The disclosure needs tofollow SAK-ETAP No. 15. This is because PT Air Manado did not immediately write off theassets. After all, there needed to be more information obtained by the finance manager fromthe relevant division.
Role of Internal Control Systems and Organizational Culture in Preventing Village Fund Fraud: Evidence from Pineleng District, Minahasa Regency Lidia Marlina Mawikere; Jenny Morasa; Peter Marshall Kapojos
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 2 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v8i2.262

Abstract

Background: Village fund fraud has become a critical governance challenge in Indonesia, with cases reported across districts, including Minahasa Regency. Effective prevention requires examining both institutional mechanisms and cultural factors within village administrations. Objective: This study aims to analyze the influence of internal control systems and organizational culture on fraud prevention in village fund management in Pineleng District, Minahasa Regency. Methods: This study employs a quantitative approach with data collection conducted through questionnaires distributed to village officials. A total of 88 respondents, including village heads, village secretaries, village treasurers, Village Consultative Body (BPD) members, and section heads in Pineleng District, were selected using purposive sampling. Data were analyzed using multiple linear regression with SPSS Version 25. Results: The results indicate that the internal control system does not have a significant effect on village fund fraud prevention (t=0.428, sig.=0.670 > 0.05), whereas organizational culture has a positive and significant effect on fraud prevention (t=9.074, sig.=0.000 < 0.05). Simultaneously, both variables jointly influence fraud prevention (F=70.707, sig.=0.000), explaining 62.5% of the variance in fraud prevention (R²=0.625). Conclusion: The internal control system does not significantly prevent village fund fraud, while organizational cultureplays a positive and significant preventive role. Village governments are recommended to strengthen an organizational culture rooted in integrity and accountability and to revitalize internal control systems to move beyond mere administrative compliance toward substantive fraud prevention.
Co-Authors Halena Ngolo Lidia Marlina Mawikere Peter Marshall Kapojos Robert Lambey