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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Heince R. N. Wokas
Universitas Sam Ratulangi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS PERAN APIP TERHADAP PROGRAM MONITORING CENTRE FOR PREVENTION KOORDINASI SUPERVISI PENCEGAHAN KORUPSI (MCP KORSUPGAH) KPK DALAM PENCEGAHAN KORUPSI David Charles Sumarauw; Hendrik Manossoh; Heince R. N. Wokas
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 14 No. 1 (2023)
Publisher : Universitas Sam Ratulangi

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Abstract

This study aims at the understanding the role of APIP on the implementation and achievements of the MCP Korsupgah KPK program in preventing of corruption. This research use qualitative methods through study case approach. By using agency theory, compliance theory and role model theory, the research results show that APIP's role in the implementation and achievements of the KPK's Korsupgah MCP program in prevention the corruption, become a partner of the KPK,become consulting and quality assurance for regional apparatur to fulfillment of documents of each indicator in the intervention area of ​​the MCP Korsupgah KPK's program by preparing an action plan, forming a monitoring and evaluation task force MCP review, increasing the competence of human resources inspectors and budget allocation adequate. The impact of the implementation of APBD budgeting for the right time, the procurement process up to the handover of work, the improvement of public services of the licensing process, increasing and controlling of regional owned assets, implementation of merit system in the promotion process, mutation, ASN rotation, the implementing of information technology-based innovations in optimization regional income through the creation of a tax database and in application of several applications such as e-samsat application, application-based audit through SPEKGAGA (Sistem Penilaian Kinerja Pengadaan Barang dan Jasa) to audit and monitoring all good activities physical realization of work and financial realization.
ANALISIS IMPLEMENTASI APLIKASI SISTEM INFORMASI TERHADAP PENGELOLAAN KEUANGAN DALAM PELAKSANAAN BELANJA DAERAH PADA BKAD PROVINSI SULAWESI UTARA Merlyn Delly Rumondor; Jantje J. Tinangon; Heince R. N. Wokas
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 14 No. 1 (2023)
Publisher : Universitas Sam Ratulangi

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Financial management through instruments in the form of applications, namely SIMDA which has been developed into FMIS and SIPD, is a necessity and a necessity in supporting performance in both the central and regional governments. This research is to analyze the implementation of information system applications on financial management in the implementation of regional expenditures at the BKAD of North Sulawesi Province. The methodology is descriptive qualitative. The results of the study are that first the implementation of regional spending through FMIS and after it are realized, recording transactions to SIPD. The policy for implementing regional spending as stated in SE.Governor of North Sulawesi Province. Second, there are communication and resource constraints in the form of applications. The three efforts to overcome communication obstacles are by communicating intensively with the Development Team at the Ministry of Home Affairs Data and Information Systems Center and the Central BPKP Development Team/Representative for North Sulawesi Province. Furthermore, efforts to overcome resource constraints in the form of applications are by adding bandwidth to the maximum limit at severalpoints and providing an FMIS application server at the BKAD of North Sulawesi Province.
ANALISIS AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (AKIP) BADAN PERENCANAAN PEMBANGUNAN, PENELITIAN DAN PENGEMBANGAN DAERAH KABUPATEN MINAHASA Marco Hendri Tambajong; Ventje Ilat; Heince R. N. Wokas
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 14 No. 1 (2023)
Publisher : Universitas Sam Ratulangi

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Abstract

This study aims to determine the performance accountability of agencies for development planning, research and regional development in Minahasa Regency. This research method uses a case study or case study as a research approach. The case study approach is used because it digs deeper and more information than the exploratory and explanatory approaches. The researcher will conduct interviews with related parties such as officials or personnel involved in the preparation and those who carry out the review and evaluation of the Performance Accountability of Government Agencies in the Minahasa Regency Regional Development Planning, Research and Development Agency to obtain information related to research problems. The results of this study indicate that the implementation of SAKIP at the Minahasa Regency Regional Development Planning, Research and Development Agency has been carried out, but there are still deficiencies and weaknesses that need to be followed up. there is an increase in output and outcome performance as well as other performance compared to the previous year, namely from a score of 52.82 in 2020 with the CC Category, to a score of 63.35 in 2021 with category B, Performance Measurement has been carried out but has not been used as a basis for awarding rewards and Punishment and strategy adjustments in achieving effective and efficient performance.
Evaluasi Penerapan Akuntansi Belanja Pada Dinas Kebudayaan dan Pariwisata Kabupaten Minahasa Shella Reza Sumual; Jantje Tinangon; Heince R. N. Wokas
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 11 No. 02 (2023): JE. Vol 11 No 2 (2023)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/emba.v11i02.48997

Abstract

Setiap negara memiliki penerapan standar akuntansi pemerintahan yang berbeda-beda. Di Indonesia Penerapan Standar Akuntansi Pemerintahan diatur dalam Permendagri Nomor 64 Tahun 2013 tentang Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual Pada Pemerintah Daerah. Belanja menurut Permendagri Nomor 64 tahun 2013 adalah semua pengeluaran dari Rekening Kas Umum Daerah yang mengurangi Saldo Anggaran Lebih dalam periode tahun anggaran bersangkutan yang tidak akan diperoleh pembayarannya kembali oleh pemerintah daerah. Dinas Kebudayaan dan Pariwisata Minahasa adalah salah satu Satuan Kerja Perangkat Daerah (SKPD) yang berada di wilayah Kabupaten Minahasa. Dalam pelaksanaan kegiatan pemerintahannya diharuskan untuk menyusun laporan keuangan pemerintah berdasarkan Standar Akuntansi Pemerintahan yang berlaku. Tujuan penelitian ini adalah untuk mengetahui penerapan akuntansi belanja pada Dinas Kebudayaaan dan Pariwisata Kabupaten Minahasa berdasarkan Permendagri Nomor 64 Tahun 2013. Hasil Penelitian menunjukan bahwa Penerapan Akuntansi Belanja di Dinas Kebudayaan Dan Pariwisata Kabupaten Minahasa sudah sesuai dengan aturan Permendagri Nomor 64 tahun 2013. Kata Kunci: Penerapan Standar Akuntansi Pemerintah, Belanja Daerah, SKPD
Co-Authors David Charles Sumarauw Hendrik Manossoh Jantje J. Tinangon Jantje Tinangon Marco Hendri Tambajong Merlyn Delly Rumondor Shella Reza Sumual Ventje Ilat