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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Ipteks Akuntansi Bagi Masyarakat The Contrarian: Finance, Accounting, and Business Research Riset Akuntansi dan Portofolio Investasi
Jessy D. L. Warongan, Jessy D. L.
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Evaluasi realisasi pencapaian target pajak daerah untuk penerimaan pajak daerah tahun 2020-2023 pada Badan Pendapatan Daerah Kota Manado Tulungen, Yosua Satrianly; Warongan, Jessy D. L.; Mintalangi, Syermi S. E.
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.185

Abstract

Taxes are one of the most potential resources and the largest contributor in maximizing regional revenue. Therefore, the government continues to try and strive to increase Regional Original Revenue (PAD) sourced from the regional tax sector. The purpose of the study is to find out the realization of the achievement of the regional tax target for regional tax revenue in 2020 - 2023 at the Regional Revenue Agency of Manado City. The analysis method used in this study is qualitative descriptive analysis. In this study, data on the realization of the tax revenue budget for regional taxes in 2020-2023 collected by the Manado City Regional Revenue Agency was used. The results of this study show that the realization of regional tax revenues for 2020 – 2023 has not yet reached the target because there are still many regional tax potentials that have not been explored. This condition is also supported by non-technical problems such as technological developments, the ineffectiveness of online tax collection applications or systems and the existence of large-scale social restrictions during the COVID-19 pandemic and also the low awareness of taxpayers in carrying out tax obligations greatly affects regional tax revenues so that the Manado City Regional Revenue Agency continues to strive to optimize regional tax collection. The efforts made by the Manado City Regional Revenue Agency to overcome problems in regional tax collection are efforts to intensify and extensify regional taxes. The results of this study show that the realization of the achievement of regional tax revenue targets in Manado City has not been optimal due to the impact of the Covid-19 pandemic so that tax collection has not been maximized which results in the non-achievement of the set target. There is only one type of regional tax that reaches the target, namely restaurant taxes in 2022-2023.
Analisis pemungutan pajak restoran menurut Perda Kota Manado No. 2 Tahun 2011 pada Badan Pendapatan Daerah Kota Manado Manengkey, Tesalonika Ave; Warongan, Jessy D. L.; Mintalangi, Syermi S. E.
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.292

Abstract

One of the regional taxes with growing potential, as service sector components are increasingly emphasized in development policies to support economic growth, is the restaurant tax. According to Manado City Regional Regulation No. 2 of 2011, Part II concerning Regional Taxes, the Restaurant Tax is a tax on services provided by restaurants. A restaurant is a facility that provides food and/or drinks for a fee, including restaurants, cafeterias, canteens, stalls, bars, and similar establishments, including catering services. This research aims to analyze the collection process of restaurant tax according to Manado City Regional Regulation No. 2 of 2011 at the Manado City Regional Revenue Agency. The analytical method used is descriptive. The research results show that the procedure for collecting restaurant tax is carried out by taxpayers visiting the tax office. The procedure for paying restaurant tax is through self-assessment. Taxpayers can make payments online via mobile banking, banks, or other payment channels provided by Bapenda. The restaurant tax collection procedure is conducted through field visits with an assignment letter from the office to remind and collect payments from taxpayers who have not paid their bills. Restaurant tax bookkeeping is done when taxpayers pay via a smart card system. Incoming payments are immediately recorded, summarized, and reconciled with the amount deposited into the account.
The influence of tax authority services, tax socialization, and tax policy on taxpayer compliance, with risk preferences as a moderating variable in the voluntary disclosure program in Ternate City Kotta, Oktofianus Franszeblum; Morasa, Jenny; Warongan, Jessy D. L.
The Contrarian : Finance, Accounting, and Business Research Vol. 3 No. 1 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.128

Abstract

This study aims to determine the influence of tax authorities services, tax socialization, and tax policy on taxpayer compliance with risk preferences as a moderating variable during the Voluntary Disclosure Program in Ternate City. The sample is the taxpayers and the data is obtained by questionnaire based on a Likert scale. This study applies structural equation model - partial least square to explain the correlation between indicators in construct variables (convergent validity test), test the consistency of the measuring instrument used (reliability test), and measure the extent to which a construct is different from other constructs (validity test discriminant). The coefficient of determination is carried out to explain the proportion of the dependent variable explained by the independent variable, the path coefficient test to explain the direction of the relationship between the independent variable and the dependent variable, and the effect size test to see how the independent variables to predict the dependent variable. The results show that partially tax authorities' services do not have a significant influence on taxpayer compliance, while tax socialization, tax policy, and risk preferences have a significant influence on taxpayer compliance. Risk preferences moderate the influence of tax authorities' services and tax socialization on taxpayer compliance, but do not moderate the influence of tax policy on taxpayer compliance in the Voluntary Disclosure Program in the Ternate City.
Analisis tingkat pengungkapan laporan keuangan pemerintah daerah kota Manado tahun 2021-2022 Wenas, Lethisia Fransiska; Warongan, Jessy D. L.; Kindangen, Wulan D.
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.315

Abstract

The financial statements of local governments are critical tools for providing relevant and timely information as a basis for accountability, performance evaluation and government decision-making. Appropriate levels of disclosure in financial reports are essential to ensure that the information presented can be understood by users of the financial statements. This research focuses on disclosures in the notes to the financial statements, which consist of 7 disclosure aspects with a total of 50 detailed mandatory items. In 2021-2022, the City of Manado experienced an increase in asset value and capital expenditure, which prompted the government to prepare its financial statements with a higher level of disclosure. This study aims to analyse the level of disclosure in the financial statements of the Manado Regional Government for the years 2021-2022. The data was processed using content analysis methods and the research approach used is qualitative. The results show that the level of disclosure in Manado's 2021-2022 financial statements is "very high" at 94%, indicating a significant improvement in reporting.
Analisis komparatif penerimaan pajak dan retribusi daerah sebelum dan sesudah pemberlakuan Undang-Undang Nomor 1 Tahun 2022 tentang Hubungan Keuangan Pemerintah Pusat dan Pemerintah Daerah di Badan Pendapatan Daerah Kota Manado Tamyn, Linda Ignatia; Warongan, Jessy D. L.; Korompis, Claudia W. M.
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.364

Abstract

This study analyzes the impact of Law No. 1 of 2022 concerning the Financial Relationship between the Central and Regional Governments (UU HKPD) on local tax and retribution revenues in Manado City. Using a descriptive qualitative method, data were collected through interviews with the Regional Revenue Agency (Bapenda) and secondary data from revenue realization reports for 2023–2024. The results show that local tax revenues increased from IDR 369.47 billion in 2023 to IDR 403.74 billion in 2024, mainly due to tariff adjustments and the consolidation of several tax types into the Specific Goods and Services Tax (PBJT). However, the impact of the motor vehicle tax surcharge and transfer fee will only be seen in 2025. Meanwhile, local retribution revenues remained relatively stable, at IDR 4.74 billion in 2023 and IDR 4.57 billion in 2024, as Bapenda only manages waste retribution. These findings indicate that the UU HKPD significantly reshaped local tax structures but had limited effects on retribution revenues. The study highlights the need to optimize collection policies and expand the revenue base to strengthen Manado City’s fiscal independence.
The influence of audit opinion, characteristics of regional head, and levels of corruption on performance of local government in Indonesia Angelina, Junita; Saerang, David Paul Elia; Warongan, Jessy D. L.
The Contrarian : Finance, Accounting, and Business Research Vol. 3 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.160

Abstract

This study aims to analyze the influence of audit opinion, characteristics of regional head, and the level of corruption on local government performance in Indonesia. This study uses secondary data with the research population being all local governments in Indonesia with a research sample of 394 observations in 2021. The analysis method used is multiple linear regression analysis. The results of multiple linear regression test show that audit opinion and the education level of the regional head have a positive and significant effect on local government performance. Meanwhile, the experience of the regional head and the level of corruption have a negative and significant effect on local government performance. However, it is known that the age of the regional head has no significant effect on local government performance. This study implies that the better the audit opinion, the better the local government performance, as well as the higher the education level of the regional head, the higher the cognitive complexity possessed by the regional head can further improve local government performance. This study also shows that there is a negative effect on the experience of regional heads and the level of corruption on local government performance. This implies that regional heads with experience as non-bureaucrats can improve local government performance more than regional heads with experience as bureaucrats. In addition, the negative effect of the level of corruption on local government performance implies that the higher the level of corruption that occurs in a region, the worse the performance of the local government. As for the age of the regional head, it is not statistically proven to affect local government performance, this finding reveals that other factors such as experience and education level may be more decisive.
The influence of accounting information systems, internal control systems and human resource competencies on the quality of financial reports with regional government leadership style as a moderation variable (Case study of regency/city regional government in North Sulawesi Province) Anggraini, Agittashela; Kalangi, Lintje; Warongan, Jessy D. L.
The Contrarian : Finance, Accounting, and Business Research Vol. 3 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.163

Abstract

The purpose of this research is to examine the relationship between the quality of financial statements and factors such as accounting information systems, internal control systems, and human resource competencies. The study will use district and city local governments in North Sulawesi province as a case study to examine this relationship, with leadership styles in local governments serving as moderating variables. Using a sample of 170 respondents in the year 2024, this study draws on primary sources to examine all the local governments in North Sulawesi Province. Multiple linear regression analysis is employed for the analysis. Accounting information systems, HR competencies, and internal control systems all positively affect financial report quality, according to multiple linear regression testing. Leadership styles moderate the effect of ICS on report quality. This means that competent human resources, an effective internal control system, and an accounting information system all contribute to higher-quality financial reports, and that a leadership style in local government that links a solid control system to strong financial reporting is also important. Accounting information systems and human resource capabilities are negatively impacted by leadership styles in local governments, according to this study. Leadership style has little effect on accounting information systems and human resource capabilities in terms of producing high-quality financial reports, according to the study's implications. There is no statistical evidence that a leader's style can influence the accuracy of financial reports, even while it moderates the accounting information system and HR competencies. Superior financial reporting is more likely to result from a management style that keeps the internal control system in check.
The Influence of Perceived Usefulness and Perceived Ease of Use within The Regional Government Information System (SIPD) on Regional Financial Management System Rotinsulu, Paula; Karamoy, Herman; Warongan, Jessy D. L.
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i3.15180

Abstract

This research is motivated by one of the factors in realizing good governance as a system that has been published by the government, namely SPBE to utilize Information Technology as a means of realizing good governance. SIPD is part of SPBE which is designed as an internal local government system for financial management so that this information can provide effective benefits in decision making. The problem is that the system can run well if its users accept and understand it well. Factors that influence the increase in its use is the acceptance of each individual who becomes a user. This study aims to determine the effect of Perceived Usefulness and Perceived Ease of Use (perceived ease of use) of Regional Government Information Systems (SIPD) on the Application of Regional Financial Management Systems in North Minahasa Regency. The approach used is quantitative with this type of correlational research. Data collection using a questionnaire. Data analysis technique using multiple regression. The results of this study can be concluded that the Perceived Usefulness of SIPD has a positive and significant effect on the application of the regional financial management system in North Minahasa Regency with a coefficient of determination of 53.90%. Perceived Ease of Use (perceived ease of use) SIPD has a positive and significant effect on the application of regional financial management systems in North Minahasa Regency with a coefficient of determination of 18.60%.
Co-Authors Agus T. Poputra Angelina, Junita Anggraini, Agittashela Boyoh, Jonathan Karlo David P. E. Saerang David Paul Elia Saerang Frasawi, Jusuf Habel Gahung, Priska Claudia Gebriany Pirade Wenur Grace G Lewedalu, Grace G Herman Karamoy I Gede Suwetja Indrawati, Ni Made S. Jantje Tinangon Jenny Morasa Jullie J Sondakh Kalumata, Merlyn C. T. Korompis, Claudia W. M. Kotta, Oktofianus Franszeblum Latjandu, Lady D. Latjandu, Lady Diana Lidya A. Maramis, Lidya A. Lintje Kalangi Maalangga, Michael Aaron Manengkey, Tesalonika Ave Mewengkang, Prischa Natalia Debora Mokoagow, Selviani Nangoi, Grace B Nangoy, Grace Nathania Ch. E. Sasuwuk, Nathania Ch. E. Palullungan, Junita Pasang, Jaines Pawama, Shinta D. Rotinsulu, Paula Sardjono, Olivia Y. M. Siahaan, Josua Jonathan Stanley K. Walandouw Steven J. Tangkuman Suenaung, Evilyn Mega Anjali Syermi S.E. Mintalangi Tahir, Harsya K. Tamyn, Linda Ignatia Tulungen, Yosua Satrianly Ventje Ilat Wandha Marina Supit Wenas, Lethisia Fransiska Wulan D. Kindangen, Wulan D.