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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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Makna Fee Audit dan Kualitas Audit dari Perspektif Akuntan Publik: Sebuah Studi Fenomenologi I Dewa Ayu Kristiantari; Putu Yudha Asteria Putri; Ni Made Suindari; Claudia Wanda Melati Korompis
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 Claudia WM Korompis; Olivia YM Sardjono; Diana N Lintong
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 | DOI: 10.53682/jaim.vi.10183

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.
ANALISIS E-SYSTEM PAJAK IMPOR BEA MASUK (STUDI KASUS PADA PT POS INDONESIA CABANG MANADO) Rewah, Gabriella G.; Karamoy, Herman; Korompis, Claudia W. M
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 12 No. 4 (2024): JE. VOL 12 NO 4. 2024
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/emba.v12i4.59080

Abstract

Pajak merupakan sumber pendapatan suatu negara, karena pajak mempunyai fungsi sebagai fasilitias pembiayaan. Pajak impor bea masuk adalah salah satu pajak yang dipungut pada saat masuknya barang kena pajak dalam daerah pabean. Tujuan Utama untuk menganalisis e-system pajak impor bea masuk yang diterapkan di PT Pos Indonesia Cabang Manado. Penelitian ini menggunakan metode kualitati melalui wawancara dan studi dokumentasi untuk mengevaluasi implementasi e-system dalam proses bea masuk di PT Pos Indonesia Cabang Manado. Temuan Utama penelitian ini menunjukkan bahwa e-system pajak impor telah memberikan kemudahan dalam proses administrasi bea masuk, mempercepat pemrosesan dokumen, serta meningkatkan akurasi perhitungan dan pelaporan pajak kerugian pelanggan terkait perhitungan berdasarkan sistem elektronik, pengetahuan regulasi peraturan undang-undang pajak impor bea masuk, dan integrasi sistem dengan platform lainnya agar perlu ditingkatkan. Teori dan Praktis dari penelitian ini dengan memberikan kontribusi melalui pemahaman teoritis perpajakan dan teori human error, landasan teori human error berpengaruh terhadap sistem perpajakan melalui e-system, hambatan seperti jaringan internet, kesalahan input data pajak impor bea masuk, kurang pemahaman tentang syarat-syarat pelaporan barang impor. Dengan demikian penelitian ini melalui pemanfaatan e-system dalam proses penerimaan pajak impor dan bea masuk dapat memberikan pemahaman secara teori dan praktiksi untuk membandingkan keakuratan, efektivitas dan kemudahan e-system dalam pemungutan pajak impor bea masuk di PT Pos Indonesia Cabang Manado. Kata Kunci :  Pajak Impor, Bea Masuk, Pendapatan Negara, e-system
Analisis Peran Kebijakan Ekonomi Digital dalam Meningkatkan Akses terhadap Lapangan Kerja di Sulawesi Utara pada Era Transformasi Teknologi Lakat, Junior; Rotinsulu, Tri Oldy; Kawung, George Manuel Victor; Rorong, Ita Pingkan Fasnie; Korompis, Claudia Wanda Melati
Jurnal Bisnis Mahasiswa Vol 5 No 1 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v5i1.283

Abstract

Penelitian ini bertujuan untuk menganalisis peran kebijakan ekonomi digital dalam meningkatkan akses terhadap lapangan kerja di Sulawesi Utara pada era transformasi teknologi. Menggunakan pendekatan kualitatif dan analisis data sekunder dari Badan Pusat Statistik serta literatur terkait, penelitian ini menemukan bahwa kebijakan ekonomi digital memiliki potensi signifikan dalam menciptakan peluang kerja baru, terutama di sektor perdagangan dan jasa berbasis teknologi. Namun, tantangan seperti rendahnya literasi digital di kalangan masyarakat dan infrastruktur yang belum memadai menjadi hambatan utama dalam optimalisasi kebijakan tersebut. Penelitian ini juga mengidentifikasi perlunya program pelatihan keterampilan digital untuk meningkatkan daya saing tenaga kerja lokal. Rekomendasi diberikan untuk memperluas akses terhadap teknologi dan meningkatkan kolaborasi antara pemerintah, sektor swasta, dan masyarakat dalam mendukung implementasi kebijakan ekonomi digital. Hasil penelitian ini diharapkan dapat memberikan wawasan bagi pembuat kebijakan dan pemangku kepentingan dalam merancang strategi yang lebih efektif untuk menciptakan lapangan kerja yang inklusif dan berkelanjutan di Sulawesi Utara.
Analysis of Income Tax Tariff Free Policy in Improving Compliance of MSME WPOPs in Manado City Poluakan, Angely Agnes; Kalangi, Lintje; Korompis, Claudia
Formosa Journal of Applied Sciences Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i1.13530

Abstract

This study aims to examine the implementation of the income tax rate exemption policy for individual taxpayers engaged in the MSME sector with gross income not exceeding Rp500,000,000, with the aim of increasing reporting compliance in the jurisdiction of KPP Pratama Manado. A qualitative approach is used in this research using descriptive qualitative methodology. The results of the study explain that the PPh tariff-free policy in PP No. 55 of 2022 socialized by KPP Pratama Manado really has an impact on the compliance ratio of annual tax return reporting for MSME WPOPs in Manado City. However, the impact has not been maximized enough, so that the growth of registered and reporting MSME WPOPs has not experienced a large change.
Persistensi laba dalam perspektif keagenan Rumawas, Alda Gabriela; Pontoh, Winston; Korompis, Claudia W. M.
Riset Akuntansi dan Manajemen Pragmatis Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.250

Abstract

This study aims to empirically examine the effect of operating cash flow volatility, debt to asset ratio (DAR), and the size of accruals on earnings persistence in healthcare sector companies listed on the Indonesia Stock Exchange. This is a quantitative study using secondary data. The sampling technique used is purposive sampling, resulting in a sample of 11 companies over a research period of 5 years, producing a total of 55 research data points. The data analysis technique used is multiple linear regression with Jamovi software. The partial results of the study show that operating cash flow volatility and the size of accruals have a significant effect on earnings persistence, while the debt to asset ratio (DAR) does not have a significant effect on earnings persistence. Simultaneously, operating cash flow volatility, debt to asset ratio, and the size of accruals together have a significant effect on earnings persistence.
e-Tourism, Personal Technology Post-Adoption Behavior, and Sustainable Behavior Intention in Indonesia Pandowo, Merinda; Ogi, Imelda W. J.; Korompis, Claudia Wanda Melati; Mintardjo, Christoffel Mardy Oktarisa
Hasanuddin Economics and Business Review VOLUME 5 NUMBER 3, 2022
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v5i3.3411

Abstract

E-tourism's behavior of e-tourism in minimizing the use of natural resources and costs gives birth to sustainable behavior in the form of environmentally friendly tourism and digital technology. This study aims to examine the effects of technology-based post-adoption behavior by tourists that lead to sustainable behavior. Predictors of technology usage using some of the UTAUT2 models. The survey was conducted in Indonesia on respondents in Manado who obtained as many as 100 participants, which were then analyzed using path analysis. The research findings show that the UTAUT 2 model, namely the relationship between hedonic motivation, price value, and habit, affects sustainable behavior mediated by behavior intention. These findings contribute to the development of technology-based marketing and tourism management. Some limitations, as well as implications, are also disclosed in this article.
The influence of audit fees and audit tenure on audit quality with financial distress as a moderating variable (A case study on Property and Real Estate Companies in 2018-2022) Poluan, Lungchin; Sondakh, Jullie; Korompis, Claudia W. M.
The Contrarian : Finance, Accounting, and Business Research Vol. 4 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.252

Abstract

Audit quality is a crucial aspect that determines the reliability of financial statements and influences the economic decisions of stakeholders, where good audit practices can enhance transparency and trust in financial reports. In Indonesia's property and real estate sector, which involves complex transactions and high investment values, audit quality is essential to ensure the accuracy of financial statements and mitigate the risks of market fluctuations and regulatory changes that impact investment and funding decisions. The purpose of this study is to examine how audit fees and audit tenure affect audit quality and how financial distress moderates the relationship between independent and dependent variables. The population of this study consists of property and real estate companies listed on the Indonesia Stock Exchange from 2018 to 2022. The sampling method used is simple random sampling, resulting in a sample of 50 companies. This study employs binary logistic regression analysis using SPSS version 29. The tests conducted include the overall model fit test, clarification matrix test, and hypothesis testing. The results show that audit fees do not significantly affect audit quality, audit tenure does not significantly affect audit quality, financial distress significantly moderates the relationship between audit fees and audit quality, and financial distress does not significantly moderate the relationship between audit tenure and audit quality.
An ANALYSIS OF VALUE ADDED TAX IMPOSITION ON VIRTUAL GOODS Sumilat, Milan; Warongan, Jessy D.L; Korompis, Claudia W.M
ACCOUNTABILITY Vol. 14 No. 01 (2025): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/ja.v14i01.60999

Abstract

This research aims to find out how Value Added Tax (VAT) is imposed on digital goods transaction.This research uses a qualitative descriptive method by utilizing primary data and secondary data. The research results show: a) VAT collection on digital goods transactions is carried out when the transaction takes place with a tariff of 11%, and the company issues an order receipt after the transaction is successful. The Ministry of Finance specifically appointed 171 domestic and foreign companies as VAT collectors on digital goods with criteria that must be met. b) VAT payments on digital goods transactions are made every month by attaching the required files. From the results obtained, 157 companies have deposited VAT on time and experienced no delays; However, 14 collection companies were found that had not deposited VAT. c) VAT reporting on digital goods transactions is carried out quarterly by collectors by attaching files in accordance with applicable regulations. Keywords: Imposition of Tariffs, Virtual Goods, Value Added Tax
The Influence of Price Earning Ratio (PER), Earning Per Share (EPS), Debt To Equity Ratio (DER) and Cash Dividend Policy on Stock Prices of Companies Listed on the IDX(Study on Consumer Goods Sector Companies for the Period 2019-2022) Novita Yura; Jullie J. Sondakh; Claudia W. M. Korompis
International Journal of Economics Accounting and Management Vol. 1 No. 6 (2025): IJEAM - March 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i6.1171

Abstract

This study aims to analyze the impact of Price Earning Ratio (PER), Earnings Per Share (EPS), Debt to Equity Ratio (DER), and Cash Dividend Policy on the stock prices of companies listed on the Indonesia Stock Exchange (IDX), focusing on the Consumer Goods sector for the 2019-2022 period. This research adopts a quantitative approach utilizing secondary data. The sampling technique used is purposive sampling, a non-probability sampling method, which resulted in 23 selected companies from a total of 119. The data were analyzed using descriptive statistical analysis, classical assumption tests, multiple linear regression, and hypothesis testing with IBM SPSS version 26. The findings indicate that PER, EPS, and cash dividends significantly influence stock prices, suggesting that strong financial performance and consistent dividend distribution enhance investor confidence. Conversely, DER does not show a significant effect, implying that the company's capital structure does not directly impact stock price fluctuations in the Consumer Goods sector. These findings provide valuable insights for investors and financial managers in making informed investment decisions.
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