Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Journal of Governance, Taxation, and Auditing
Jenny MORASA
Sam Ratulangi University, Indonesia
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Evaluation of the Implementation of Government Accounting Standards Statement Number 02 Concerning Budget Realization Reports (Case Study at the Regional Revenue Service of Biak Numfor Regency) Aryandum MBAUBEDARI; Jenny MORASA; Djeini MARADESA
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2026): Journal of Governance, Taxation and Auditing (July - September 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.1627

Abstract

This research aims to evaluate the implementation of the Budget Realization Report Statement at the Regional Revenue Service of Biak Numfor Regency for the period 2020 and 2021 based on Regulation No. 71 of 2010 concerning Government Accounting Standards. This study employs a qualitative method with a descriptive approach, which aims to describe the actual condition of the research object at the time the research was conducted directly. Data collection techniques use interviews and documentation. The results of the research show that overall, the Regional Revenue Service of Biak Numfor Regency has implemented LRA Reporting in accordance with PSAP No. 02 except for transfer accounts, financing and Budget Financing Excess (SILPA) and/or Budget Financing Excess Difference (SIKPA) caused by these accounts. It is not a component of the main duties and functions of the Regional Revenue Service of Biak Numfor Regency. This demonstrates adherence to government accounting standards and supports the realization of transparency and accountability in regional financial management. Nevertheless, this study opens opportunities for further research on the effectiveness of accrual-based SAP implementation in other regions, particularly in evaluating the quality of implementation and the challenges faced by local governments in maintaining consistency in financial reporting.
The Effect Of Operating Cash Flow And Net Profit On Cash Dividend In Index Companies Kompas 100 On The Indonesia Stock Exchange Ivone Gabriella STIRMAN; Jenny MORASA; Rudy PUSUNG
Journal of Governance, Taxation and Auditing Vol. 2 No. 1 (2023): Journal of Governance, Taxation and Auditing (July - September 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i1.683

Abstract

Cash dividends are one of the benefits obtained by investors as a form of profit sharing generated by the company, the profits obtained from cash dividends are expected to provide more certainty than capital gains. This study aims to determine the effect of operating cash flow and net profit on cash dividends in kompas 100 index companies on the Indonesia Stock Exchange (IDX) during the 2019-2021 period. This research uses quantitative methods with an associative approach. Sampling was carried out using the purposive sampling method and obtained by 36 companies that are members of the compass index 100. The results showed that partially the operating cash flow did not have a significant effect on cash dividends, and net profit had a significant effect on cash dividends, while simultaneously operating cash flow and net profit had a significant effect on cash dividends
Co-Authors Aryandum MBAUBEDARI Djeini MARADESA Ivone Gabriella STIRMAN Rudy PUSUNG