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All Journal JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY Jurnal Ipteks Akuntansi Bagi Masyarakat
Gerungai, Natalia Y. T.
JURNAL RISET AKUNTANSI GOING CONCERN
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN DAN PENGUPAHAN DALAM UPAYA PENGENDALIAN INTERNAL PADA PT. GEMILANG EMAS INDONESIA Langi, Brenda; Saerang, David P. E.; Gerungai, Natalia Y. T.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 1 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.1.22324.2019

Abstract

Payroll and wages accounting information system are important in the enterprise systems that help in decision making and implementation of the payroll and wage employees. Internal control system is a system that protects wealth and enterprise accounting data. This study aims to determine how the payroll accounting information system and wage PT. Gemilang Emas Indonesia and whether the system supports the company's internal control efforts. Methods analysis used in this research is descriptive analysis. The results showed payroll accounting information system and wages in PT.  Gemilang Emas Indonesia does not yet support the internal control efforts. Still a lack of segregation of duties in the organizational structure and practices of healthy companies.
THE INFLUENCE OF BUDGETING BASED ON PERFORMANCE ON THE EFFECTIVENESS OF FINANCIAL CONTROL AND THE EFFECTIVENESS OF PERFORMANCE CONTROL AT TOMOHON CITY GOVERNMENT Wokas, Heince Rudy Nicky; Gerungai, Natalia Y. T.
ACCOUNTABILITY Vol 8, No 1 (2019): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.23358.8.1.2019.29-41

Abstract

Budgeting based on performance is the answer to use as a tool for measuring and accounting for government performance. It is a method of budgeting for management to link any funding outlined in activities with expected outputs and outcomes, including efficiency in achieving results from those outputs. The purpose of this study is to know the budgeting based on performance on the effectiveness of financial control and effectiveness of performance control. The object of this research was conducted at local government work unit (SKPD) of Tomohon local government using simple regression analysis to know influence of budgeting based on performance to effectiveness of financial control and effectiveness of performance control from 14 service in Tomohon city. The results of this study support a causal relationship between budgeting based on performance with the effectiveness of financial control and effectiveness of performance control. It can be used as a tool to achieve effectiveness in financial control.
IPTEKS PENGENDALIAN INTERN ATAS PENGELOLAAN BARANG MILIK DAERAH DI DINAS KOMUNIKASI INFORMATIKA PERSANDIAN DAN STATISTIK DAERAH PROVINSI SULAWESI UTARA Pagora, Inggi; Pulu, Elisya; Gerungai, Natalia Y. T.
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.02.2018.21836

Abstract

The study aims to determine the internal control over the management of Regional Property in the Office of Communication, Information, Regional Statistics and Statistics of North Sulawesi Province. Internal control of regional property, which is one of the important parts in realizing good financial statements. Because internal control includes management and registration of Regional Property. Internal Control of Regional Property at the Office of Communication, Information, Regional coding and Statistics of North Sulawesi Province has not gone well because there are risks that hinder the Internal Control but the Office of Communication, Information, Regional coding and Statistics of North Sulawesi Province. Although it can handle it, such as conducting control activities, where these activities must be carried out by the leadership of organizational units and functional personnel both in their respective environments and between organizational units within the Regional Government in accordance with their respective objectives, in order to provide information and communication services that adequate to the community, but it has not gone well because the organizational unit leaders and functional staff have not carried out their duties and responsibilities in accordance with existing regulations.Keywords: Internal Control of Regional Property
Co-Authors David P. E. Saerang Grace B. Nangoi Hehega, Meilin Hendrik Manossoh, Hendrik Herman Karamoy Jantje J. Tinangon Jullie J Sondakh Kading, Meylani Selvi Kalendesang, Angelita Chyntia Kutika, Reika Fichristika Langi, Brenda Lintje Kalangi Masrinah, Linath Pagora, Inggi Palowa, Arif A. Pelealu, Angelina Pulu, Elisya Santoso, Fadhlurrahmah Sifrid S. Pangemanan Sumual, Christian D. Tilaar, Brenda V.M Wokas, Heince Rudy Nicky