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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Hasanuddin Economics and Business Review AFRE Accounting Financial Review Journal of Technopreneurship on Economics and Business Review (JTEBR) International Journal of Environmental, Sustainability, and Social Science Jurnal Bisnis Mahasiswa Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Applied Sciences (FJAS) Journal of Governance, Taxation, and Auditing Maqrizi : Journal of Economics and Islamic Economics 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
Department Of Accounting, Faculty Of Economic And Business, Sam Ratulangi University
Religion Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Social Sciences Other

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Analysis of Inventory Management At The Regional Office of The National Land Agency of North Sulawesi Province SENDUK, Adalee; GAMALIEL, Hendrik; KOROMPIS, Claudia Wanda Melati
Journal of Governance, Taxation and Auditing Vol. 1 No. 2 (2022): Journal of Governance, Taxation and Auditing (November – February 2022)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i2.501

Abstract

Inventory is a current asset that is used to support operational activities.. Inventory must be managed properly and carefully so that there are no mistakes that will create losses. To create good inventory management, accounting policies implemented by government agencies must be based on a strong guideline or standard. For inventory management, it is regulated in Statement of Government Accounting Standards Number 5 which includes the process of recognizing, measuring, recording, and disclosing inventory .The researcher took the object of research at the Regional Office of the North Sulawesi BPN because according to the initial survey, it was found that there were problems in recording inventory. This study aims to determine the inventory management in the Regional Office and what causes errors in inventory recording. The method used in this research is a qualitative method with a case study approach. The results showed that the inventory management at the North Sulawesi BPN Regional Office was carried out properly in accordance with Statement of Government Accounting Standards Number 5, problems that occur are caused by inventory items that have been recorded when taking goods from the warehouse and then at the time of hospitalization, the goods have not been used. However, the North Sulawesi BPN Regional Office still records the ending inventory balance according to the amount of usage.
Analysis of the Level of Compliance of Corporate Taxpayers in Reporting PPN Period SPT Using E-Invoice 3.0 on Tax Revenue Performance at KPP Pratama Manado ELEM, Sutri; KALANGI, Lintje; KOROMPIS, Claudia W.M.
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.v2i1.674

Abstract

Taxpayer compliance plays an important role in tax revenue. The more taxpayers are obedient in paying taxes, the greater the tax revenue received. The development of information systems and technology in the taxation sector continues to be carried out by the government to ensure compliance and accountability in tax collection. One of them is a change in the tax administration system or what is commonly called tax system modernization. In order to improve the ease of service to PKP, the Directorate General of Taxes released the latest e-invoice application, namely e-invoice 3.0. The e-faktur 3.0 application has a variety of the latest automation features which certainly make it easier for PKP to submit Periodic VAT Returns in only one application, namely e-faktur 3.0. This study aims to determine the level of compliance of corporate taxpayers in reporting Periodic VAT Returns using e-invoice 3.0 on the performance of tax revenue at KPP Pratama Manado. The method used in this research is a qualitative research method with a descriptive approach, the data source used is primary data. The results showed that the level of compliance of corporate taxpayers in reporting Periodic VAT returns using e-invoice 3.0 on the performance of tax revenue at KPP Pratama Manado with a percentage of effective and very effective revenue realization because it can be seen from the realization of tax revenue that has increased from period to period and from year to year.
Pengaruh siklus hidup, profitabilitas, utang, dan ukuran perusahaan terhadap kebijakan dividen pada perusahaan indeks LQ45 di Indonesia Giroth, Fiergil Kevin; Budiarso , Novi Swandari; Korompis , Claudia W. M.
Riset Akuntansi dan Manajemen Pragmatis Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.153

Abstract

This study aims to empirically examine the influence of life cycle, profitability, leverage, and firm size on dividend policy in LQ45 index companies for the 2021-2023 period. Life cycle is measured by RETE, profitability is measured by ROA, leverage is measured by DER, firm size is measured by total assets natural logarithms, and dividend policy is measured by DPR. This type of research is a quantitative research on influence using secondary data. The sampling technique used was probability sampling with the proportionate stratified random sampling method and produced 27 samples of companies from 45 companies. The data analysis technique used in this study is multiple linear regression. The results of the study partially show that the life cycle has an effect on dividend policy, and profitability, leverage and firm size have no effect on dividend policy. The results of the study simultaneously show that life cycle, profitability, leverage and firm size have an effect on dividend policy.
ANALISIS TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH BERBASIS WEBSITE PADA PEMERINTAH KABUPATEN/KOTA PROVINSI SULAWESI UTARA Rafael, Kevin; Gamaliel, Hendrik; Korompis, Claudia W. M.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 19 No 3 (2024): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/gc.v19i3.56785

Abstract

Transparency is a key element in efforts towards good governance, especially in the context of corruption prevention and increased public participation. Although regulations mandate increased transparency, previous research indicates that its implementation is still suboptimal, particularly in budget information provision. Therefore, this study focuses on measuring transparency based on availability, accessibility, timeliness, and frequency of disclosure of local financial management information. The method used refers to the Open Budget Index designed by the International Budget Partnership. In contrast to previous research, this study specifically examines transparency in each websites Regency/City in North Sulawesi Province in the years 2021–2022.
ANALISIS KETEPATWAKTUAN PENYAMPAIAN LAPORAN KEUANGAN ORGANISASI PERANGKAT DAERAH (STUDI KASUS PADA BEBERAPA ORGANISASI PERANGKAT DAERAH PEMERINTAH KABUPATEN HALMAHERA BARAT) Sipolo, Gerall Henry; Gamaliel, Hendrik; Korompis, Claudia W. M.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 19 No 3 (2024): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/gc.v19i3.57511

Abstract

This research aims to determine and analyze the timeliness of submission of financial reports of regional apparatus organizations and also the factors that influence the inaccuracy of submission of financial reports of Regional Apparatus Organizations. Research was conducted at several West Halmahera Regency Regional Apparatus Organizations, namely at the Education and Culture Service, the Public Works and Spatial Planning Service, and the Health Service. The type of data used in this research is primary data and secondary data. This research uses qualitative descriptive analysis techniques. The results of the analysis from this research are that the submission of financial reports to several regional organizations in West Halmahera Regency is still not on time in accordance with Government Regulation number 12 of 2019 and Minister of Home Affairs Regulation Number 77 of 2020. This is influenced by several factors, namely resource competency humans who are inadequate in technology-based financial management as well as educational backgrounds that are not appropriate to their field, the use of software that does not have complete features nor is it integrated between software, and in the implementation of organizations that have not implemented procedures related to submitting accountability reports from the field -fields in the agency, and the use of information technology that does not yet have complete features.
Analisis pengendalian internal persediaan barang dagang di Nehemia Mart Tahuna Warouw , Irene Christina; Saerang, David Paul Elia; Korompis, Claudia W. M.
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.119

Abstract

This study aims to determine the internal control system for merchandise inventory according to the COSO framework at Nehemia Mart Tahuna. The research method used in this research is descriptive qualitative. The data used in this study is primary data with interview, documentation and observation collection techniques. The results of this study indicate that the internal control system for merchandise inventory at Nehemia Mart as a whole has not been implemented properly as there are still several internal control components that are not in accordance with the COSO framework. The main problem in this case is the owner is not firm in implementing every rule.
Pengaruh desentralisasi terhadap kinerja manajer yang dimediasi oleh sistem akuntansi manajemen (Studi kasus pada dealer dan showroom di Kota Manado) Azis, Taufiqurrahman; Pontoh, Winston; Korompis, Claudia W. M.
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.191

Abstract

Good interaction between the management accounting system and decentralization will give positive results to the manager's performance due to the alignment of information and decision-making that can improve the company's performance. The purpose of this study to find out the effect of decentralization on manager performance mediated by management accounting system on dealerships and showrooms in Manado City. This study used an extended multiple regression analysis model with an analytical path model. The results of decentralization research directly affect the significance of managerial performance. It means that the greater the degree of delegation of authority and responsibility of top management to middle and lower managers in the form of decision-making, the higher the managerial performance. Decentralization has a significant effect on the management accounting system, but the management accounting system has no significant effect on the manager's performance. From these results, the management accounting system was unable to mediate the influence of decentralization on manager performance.
Makna Fee Audit dan Kualitas Audit dari Perspektif Akuntan Publik: Sebuah Studi Fenomenologi Kristiantari, I Dewa Ayu; Putri, Putu Yudha Asteria; Suindari, Ni Made; Korompis, Claudia Wanda Melati
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 1. April 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.7983

Abstract

Akuntan publik memiliki peran yang sangat penting dalam memastikan kualitas audit. Penelitian ini bertujuan untuk memahami dan mengungkap makna fee audit bagi akuntan publik yang dapat berdampak pada kualitas audit. Peneliti menggunakan paradigma kualitatif-interpretif dengan pendekatan fenomenologi sebagai studi atau ilmu yang menggali pemahaman bagaimana manusia menkonstruksi makna dan konsep-konsep penting dalam kerangka intersubjektivitas. Informan dalam peneliian ini adalah 5 akuntan publik yang dipilih berdasarkan metode snowball. Pengumpulan data menggunakan in depth interview, observasi, dan dokumentasi. Analisis data dilakukan dengan 1) bracketing/epoche; 2) intuiting; 3) analyzing; 4) describing. Temuan penelitian mengungkapkan bahwa fee audit dimaknai sebagai nafas kehidupan bagi Kantor Akuntan Publik sekaligus sebagai godaan yang dapat menurunkan independensi akuntan publik. Penelitian ini juga menemukan bahwa rendahnya fee audit berdampak pada rendahnya kualitas audit.
Pengaruh Karakteristik Laporan Keuangan Dan Literasi Keuangan Terhadap Keputusan Berinvestasi Yang Dimoderasi Oleh Gender Korompis, Claudia WM; Sardjono, Olivia YM; Lintong, Diana N
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 2. Agustus 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan penelitian ini untuk melihat moderasi gender terhadap pengaruh karakteristik laporan keuangan (LK) dan literasi keuangan pada keputusan berinvestasi. Responden penelitan ini adalah Dosen-dosen jurusan akuntansi pada PT di Sulawesi Utara. Penelitian ini menggunakan metode survei. Analisa dilakukan dengan Moderasi Sub grup, dimana moderasinya diuji menggunakan uji Chow. Hasil penelitian ini memperlihatkan bahwa gender memoderasi pengaruh karakteristik LK dan literasi keuangan terhadap Keputusan berinvestasi. Perempuan memoderasi lebih besar pengaruh literasi keuangan terhadap Keputusan berinvestasi, sedangkan laki-laki memoderasi lebih besar pengaruh karaktersitik LK terhadap Keputusan berinvestasi. Penelitian juga menunjukan bahwa suatu Keputusan berinvestasi tidak hanya dilihat dari perhitungan matematika dan ekonomi, namun faktor psikologis serta lingkungan dapat menjadi determinan pengambilan keputusan di pasar modal. Wanita cenderung memperhatikan kondisi keuangannya saat mempertimbangkan portofolio yang akan dipilih, sedangkan laki-laki lebih berani mengambill risiko ketika mampu menghitung return yang akan didapatkan saat menganalisa laporan keuangan.
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 Anneke WANGKAR Azis, Taufiqurrahman Bong, David Christian Budiarso , Novi Swandari David Paul Elia Saerang Destrina Maria Diana N Lintong Diana Nova Lintong Diana Nova Lintong ELEM, Sutri Ermanti L Febrinia ANASTHASYA Gerald William Sanger Giroth, Fiergil Kevin Grace Ezra Aulia Deborah Simanungkalit HALIM, Maria Monica Angela Haris, Chadijah Heince R. N. Wokas Hendrik Gamaliel Hendrik Manossoh Hendrik Manossoh Hendrik Manossoh, Hendrik Herman Karamoy Hosang, Mauren I Dewa Ayu KRISTIANTARI I Dewa Ayu Kristiantari I Dewa Kristiantari Jan, Radlyah Hasan Jenny Morasa Jessy D. L. Warongan, Jessy D. L. Jessy D.L Warongan, Jessy D.L Jullie J Sondakh Jullie J. SONDAKH Jullie J. Sondakh JUNIOR LAKAT Kawung, George Manuel Victor Khusnul Qotimah Laihad, Hendrik Latjandu, Lady Diana Leonardo Tindige Lintje Kalangi Lintje Kalangi Lintong, Diana N Mamonto, Teguh Setiawan Merinda H. Ch. Pandowo Mintardjo, Christoffel Mardy Oktarisa Ni Made Suindari Nov Stella Exaudia Lario Novi S. Budiarso, Novi S. Novi Swandari Budiarso Novita Yura Ogi, Imelda W. J. Olivia Y. M. Sardjono Olivia YM Sardjono Olivia Yulieta Megi Sardjono Poluakan, Angely Agnes Poluan, Lungchin Putu Yudha Asteria Putri Rafael, Kevin Rembet, Pingkan Christy Rewah, Gabriella G. Rianto, Tribrata Putra Rorong, Ita Pingkan Fasnie Rumawas, Alda Gabriela Runa, Yesika Sardjono, Olivia YM Selpiana Bonte SENDUK, Adalee Sengkey, Michael Sipolo, Gerall Henry Stanly W Alexander Suindari, Ni Made Sumilat, Milan Tamyn, Linda Ignatia Tri Oldy Rotinsulu Warouw , Irene Christina Winston Pontoh