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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY The Contrarian: Finance, Accounting, and Business Research Jurnal Akuntansi Manado (JAIM) Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis International Journal of Economics, Accounting, and Management
Claudia W M Korompis
Sam Ratulangi University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : ACCOUNTABILITY

 1 
THE EFFECT OF COMPANY PROFIT ON STOCK PRICE BEFORE AND AFTER COVID-19 IN THE INFRASTRUCTURE SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE Stanly W Alexander; Claudia W M Korompis
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.46579.12.1.2023.29-33

Abstract

The research objective is to compare the effect of company profits on stock prices in the infrastructure sector listed on the Stock Exchange for the 2018-2021 period. The research method used is the archival method with a quantitative research type. Researchers used the population of all infrastructure sector companies listed on the Indonesia Stock Exchange as research data with 46 companies. The research data is divided into two: the company's financial statements before Covid-19, namely 2018-2019 and the company's financial reports during Covid-19, namely 2020-2021. The study's results show that both before the Covid-19 period and when Covid-19 occurred, company profits were a factor that significantly influenced stock prices.
Evaluation of Micro Credit Providing in The Cash Expenditure Accounting System Based on Banking Credit Procedure Standards at PT Bank Mandiri (Persero)Tbk Manado Area Diana Nova Lintong; Claudia Korompis
ACCOUNTABILITY Vol. 12 No. 2 (2023): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.53443.12.2.2023.69-78

Abstract

Providing microcredit
Analysis Of Village Fund Management In West Kosio Village, Bolaang Mongondow District Destrina Maria; Hendrik Gamaliel; Claudia WM korompis
ACCOUNTABILITY Vol. 13 No. 1 (2024): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.55286.13.1.2024.15-24

Abstract

Village Funds are funds sourced from the State Revenue and Expenditure Budget which are intended for villages to finance government administration, implementation of development, community development and the community. The aim of this research is to analyze and find out how the village fund management process is in West Kosio Village, Dumoga Tengah District, Bolaang Mongondow Regency in terms of elements of village fund management based on Ministry of Home Affairs Regulation Number 20 of 2018. The type of research method used is qualitative research with a descriptive approach. The results of this research show that the planning, implementation, reporting and accountability stages have basically been implemented in accordance with Permendagri No. 20 of 2018, however there are only a few things that need to be considered at the further planning stage. At the reporting stage there was a delay in synchronizing the accountability report and the APBDes realization report and the accountability stage where the APBDES realization report could not be included on the West Kosio Village website. Keywords:Analysis, Village Fund management
Analysis of the Accounting Treatment of Grant Funds at the National Unity and Political Agency of Southeast Minahasa Regency Hosang, Mauren; Laihad, Hendrik; korompis, Claudia WM
ACCOUNTABILITY Vol. 13 No. 02 (2024): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.56587.13.02.2024.19-27

Abstract

Grant funds are a form of state responsibility for the provision of social services and welfare. Government grant funds go through budgeting, distribution and reporting stages. This research is to analyze the process and accounting treatment of grant funds at the Southeast Minahasa Regency National and Political Unity Agency. This study used descriptive qualitative method. The results of the research show that the accounting treatment of grant funds at the Southeast Minahasa Regency National and Political Unity Agency was declared to be in accordance with Government Regulation Number 71 of 2010 concerning Government Accounting Standards. The process of budgeting, distributing and reporting grant funds is in accordance with applicable regulations and there are several stages that must be passed so that the grant funds can be disbursed until they are accounted for. Indeed, there are obstacles in the process of accountability for grant funds by grant recipients, but this can still be adjusted. Keywords: Grants, Accounting Treatment
Co-Authors Azis, Taufiqurrahman Budiarso , Novi Swandari David Paul Elia Saerang Destrina Maria Diana N Lintong Diana Nova Lintong Ermanti L Giroth, Fiergil Kevin Grace Ezra Aulia Deborah Simanungkalit Hendrik Gamaliel Hendrik Gamaliel Herman Karamoy Hosang, Mauren I Dewa Ayu Kristiantari Jessy D. L. Warongan, Jessy D. L. Jullie J Sondakh Jullie J. Sondakh Laihad, Hendrik Lintong, Diana N Ni Made Suindari Novi S. Budiarso, Novi S. Novi Swandari Budiarso Novita Yura Olivia YM Sardjono Poluan, Lungchin Putu Yudha Asteria Putri Rafael, Kevin Rembet, Pingkan Christy Rewah, Gabriella G. Rumawas, Alda Gabriela Sardjono, Olivia YM Sipolo, Gerall Henry Stanly W Alexander Tamyn, Linda Ignatia Warouw , Irene Christina Winston Pontoh