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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 IJEMA
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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Analisis penerapan penentuan harga jual menggunakan metode cost plus pricing dengan pendekatan full costing pada Kopi Chuseyo Manado Rembet, Pingkan Christy; Budiarso, Novi S.; Korompis, Claudia W. M.
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.351

Abstract

This study aims to analyze the application of the cost plus pricing method using the full costing approach in determining the selling price at Kopi Chuseyo Manado. The background of the study is based on the franchise policy where the selling price is set centrally, without fully considering the local branch’s production and nonproduction costs. This research uses a descriptive qualitative method with a case study approach. Data were collected through interviews and documentation, then analyzed by calculating the cost of goods manufactured using the full costing method and determining the selling price by adding a profit margin. The results show a discrepancy between the centrally determined selling price and the price calculated using the cost plus pricing method. This method is considered more accurate as it includes all relevant costs, helping the business achieve optimal profit and avoid losses due to inaccurate pricing. The study recommends this method for similar MSMEs to improve pricing accuracy.
Analisis komparatif penerimaan pajak dan retribusi daerah sebelum dan sesudah pemberlakuan Undang-Undang Nomor 1 Tahun 2022 tentang Hubungan Keuangan Pemerintah Pusat dan Pemerintah Daerah di Badan Pendapatan Daerah Kota Manado Tamyn, Linda Ignatia; Warongan, Jessy D. L.; Korompis, Claudia W. M.
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.364

Abstract

This study analyzes the impact of Law No. 1 of 2022 concerning the Financial Relationship between the Central and Regional Governments (UU HKPD) on local tax and retribution revenues in Manado City. Using a descriptive qualitative method, data were collected through interviews with the Regional Revenue Agency (Bapenda) and secondary data from revenue realization reports for 2023–2024. The results show that local tax revenues increased from IDR 369.47 billion in 2023 to IDR 403.74 billion in 2024, mainly due to tariff adjustments and the consolidation of several tax types into the Specific Goods and Services Tax (PBJT). However, the impact of the motor vehicle tax surcharge and transfer fee will only be seen in 2025. Meanwhile, local retribution revenues remained relatively stable, at IDR 4.74 billion in 2023 and IDR 4.57 billion in 2024, as Bapenda only manages waste retribution. These findings indicate that the UU HKPD significantly reshaped local tax structures but had limited effects on retribution revenues. The study highlights the need to optimize collection policies and expand the revenue base to strengthen Manado City’s fiscal independence.
Evaluasi pengakuan pendapatan berdasarkan PSAK No. 72 pada meter pascabayar di PT. PLN (Persero) ULP Manado Selatan Rianto, Tribrata Putra; Manossoh, Hendrik; Korompis, Claudia W.M
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.90

Abstract

Revenue is an indicator for profit formation, therefore revenue is measured fairly in accordance with the revenue recognition principle to be applied to measure the actual income received by the company. If an income is recognized that is not the same as it should be, then this means that the income could be wrong (too big or too small). This can result in the information presented in the income statement being inaccurate. This research aims to determine revenue recognition at PT. PLN (Persero) ULP South Manado. Income from the sale of electrical energy through postpaid meters is one source of income for PT. PLN (Persero) ULP South Manado. The method used in this research is a qualitative descriptive method which aims to describe the data that has been collected as it is obtained from the results of interviews and data collected from the company. The research results show that revenue recognition at PT. PLN (Persero) ULP South Manado is in consistent with PSAK 72.
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 | 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.
The Influence of Profitability, Liquidity, Solvency and Company Size on Audit Report Lag in Infrastructure Sector Companies Listed on the IDX in 2019-2022 Bong, David Christian; Sondakh, Jullie J; Korompis, Claudia W.M
Formosa Journal of Multidisciplinary Research Vol. 3 No. 10 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i10.11623

Abstract

The amount of time the auditor took to complete the audit report, as measured from the book's closing date to the audit report's release date, is known as the audit report lag. The goal of this research was to assess the impact of profitability, liquidity, solvency, and firm size on audit report lag in infrastructure companies listed on the Indonesia Stock Exchange between 2019 and 2022. This is a type of quantitative study that employs a sample selection methodology known as purposive sampling. There are 32 company samples selected from 69 companies. Multiple linear regression was used to examine the data in this study. IBM SPSS 25 is the statistical processing application that was used. The findings of this study's analysis show that both profitability and solvency have a major impact on audit report latency. While liquidity and business size have no substantial impact on the audit report latency of Indonesian Stock Exchange-listed infrastructure companies.
Sustaining the Local Economy Through Islamic Production Management: A Case Study of The Kopi Mojago Home Industry in North Sulawesi Mamonto, Teguh Setiawan; Jan, Radlyah Hasan; Haris, Chadijah; Korompis, Claudia Wanda Melati
Maqrizi: Journal of Economics and Islamic Economics Vol 5 No 2 (2025): Maqrizi : Journal of Economics and Islamic Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/maqrizi.v5i2.1799

Abstract

This study aims to analyze in depth the implementation of production management based on Islamic values in the Mojago Coffee home industry located in Bilalang 1 Village, Kotamobagu City, North Sulawesi. This study is crucial to fill the gap in the academic literature on how Sharia principles are practically internalized in micro business operations to support sustainable local economic resilience. This study uses a descriptive qualitative method with a field research approach. Empirical data collection was carried out through triangulation techniques, which included participant observations on the production flow, in-depth interviews with business owners and workers, and documentation studies. The results of the study show that Kopi Mojago applies unique operational management practices that are driven by religious consciousness (God-consciousness) and not just material profits. First, in the Planning function, the main priority is placed on the concept of Halalan Thayyiban through the strict selection of raw materials as well as seasonal inventory management strategies to mitigate the risk of uncertainty (gharar) and avoid waste (israf). Second, in Organization, a harmonious work structure based on Ukhuwah (brotherhood) is applied, where the wage system strictly adheres to the principle of Justice ('Adl) according to the workload and punctuality of payment. Third, the Direction function applies a prophetic leadership style that frames work activities as a manifestation of worship (jihad iqtishadi) and an example of leadership. Fourth, Supervision rests on the concept of Muraqabah (feeling supervised by Allah) as an internal self-control mechanism that is effective in preventing fraud (tadlis) and ensuring product quality. In addition, halal certification is a strategic instrument to build market trust. This study recommends that local governments provide technological assistance for the standardization of roasting machines and subsidize halal certification costs to empower the local creative economy.
Akuntansi pendapatan kontrak pada PT Kumala Motor Cemerlang (Honda KMG Manado) Leonardo Tindige; Claudia W. M. Korompis; Olivia Y. M. Sardjono
Manajemen Bisnis dan Keuangan Korporat Vol. 4 No. 1 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.450

Abstract

This study evaluates the alignment of revenue accounting practices for after-sales services with PSAK 115 (Revenue from Contracts with Customers) at PT Kumala Motor Cemerlang (Honda KMG Manado). As after-sales transactions involve complex service-order cycles, ensuring precise revenue treatment is critical for financial reporting integrity in the automotive sector. Operational and accounting workflows. Data were triangulated through primary interviews with key personnel and a rigorous review of secondary sources, including service contracts, financial statements, and transaction vouchers. The results demonstrate that while the core pillars of revenue recognition and measurement largely adhere to PSAK 115, full compliance has not been achieved. Revenue recognition is appropriately triggered upon the satisfaction of performance obligations (completion of service and vehicle handover). However, a significant compliance gap exists in the disclosure domain. The company fails to provide granular information regarding contract characteristics, specific timing of performance obligation fulfillment, and the financial risks associated with customer payment delays. Additionally, the lack of explicit separation between contract assets and accounts receivable in the financial statements indicates a need for structural reporting refinements. This study underscores the necessity for automotive entities to enhance transparency in their disclosure notes to meet the rigorous demands of PSAK 115. The findings suggest that professional training and system-wide integration of contract-based accounting are essential to mitigate reporting inconsistencies.
Enhancing tax compliance through Coretax: A phenomenological study on SP2DK and audit risk mitigation Claudia Wanda Melati Korompis; Olivia Yulieta Megi Sardjono; Diana Nova Lintong
AFRE (Accounting and Financial Review) Vol. 9 No. 1 (2026): March 2026
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v9i1.16823

Abstract

This study aims to reveal tax consultants lived experiences in mitigating SP2DK (tax clarification letter issued by the tax authority) and audit risks because of the Coretax implementation. This research employs a descriptive qualitative method with a phenomenological approach. Data were collected through in‑depth, semi‑structured interviews with tax consultants who had direct experience in handling SP2DK and audit cases under the Coretax. All interviews were audio‑recorded, transcribed verbatim, and anonymised to protect participant confidentiality. The transcribed data were analysed using thematic analysis, following the six‑phase procedure proposed by Braun & Clarke (2006). To facilitate systematic coding and theme development, the software Taguette was employed. The implementation of Coretax transforms the mechanism of SP2DK and audit risk mitigation through three main pathways. First, automatic validation and integrated reconciliation features enable tax consultants to perform pre-filing data checks, thereby preventing technical errors at the outset. Second, NIK-based transparency ensures that all transactions are recorded by the tax authority, creating a deterrent effect on non-compliant taxpayers. Third, the integration of SP2DK into the Coretax dashboard accelerates consultant responses because the basis of the tax authority's inquiry is immediately visible.
Analisis penerapan sistem pembayaran pajak daerah non tunai dan dampaknya dalam meningkatkan pendapatan asli daerah Kota Manado Gabriela Anastasia Achmad; Sonny Pangerapan; Claudia W. M. Korompis
Riset Akuntansi dan Portofolio Investasi Vol. 4 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.470

Abstract

Penelitian ini menganalisis penerapan sistem pembayaran pajak daerah non tunai pada Badan Pendapatan Daerah (Bapenda) Kota Manado serta pengaruhnya terhadap peningkatan Pendapatan Asli Daerah (PAD). Penelitian ini dilatarbelakangi oleh transformasi digital sistem pembayaran pemerintah yang terus berlangsung di Indonesia serta masih terbatasnya bukti empiris mengenai kinerja sistem tersebut di kota-kota menengah di luar Pulau Jawa. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Data primer diperoleh melalui wawancara semi terstruktur dengan pihak pegawai Bapenda Kota Manado yang terlibat langsung dalam pengelolaan sistem pembayaran non tunai, dilengkapi dengan dokumentasi target dan realisasi pajak tahun 2021-2025. Data dianalisis menggunakan teori efektivitas Duncan, yang mencakup pencapaian tujuan, integrasi, dan adaptasi, serta dilengkapi dengan perhitungan rasio efektivitas. Hasil penelitian menunjukkan bahwa efektivitas penerimaan pajak daerah meningkat dari 69,90% (Kurang Efektif) pada tahun 2021 menjadi 102,78% (Sangat Efektif) pada tahun 2025, yang mengindikasikan bahwa sistem pembayaran non tunai memberikan kontribusi positif terhadap peningkatan PAD serta memenuhi ketiga indikator Duncan. Kendala yang masih dihadapi meliputi keterbatasan jaringan internet di beberapa kecamatan, gangguan sistem yang bersifat sementara, rendahnya literasi digital pada sebagian kelompok wajib pajak, serta kebiasaan pembayaran tunai yang masih tersisa; Bapenda merespons hal ini melalui alternatif pembayaran di gerai ritel, koordinasi perbaikan sistem dengan penyedia layanan, dan sosialisasi berkelanjutan kepada wajib pajak.
Co-Authors Anneke WANGKAR Azis, Taufiqurrahman Bong, David Christian Budiarso , Novi Swandari Christoffel Mardy Oktarisa Mintardjo Christoffel Mintardjo, Christoffel David Paul Elia Saerang Destrina Maria Diana N Lintong Diana Nova Lintong Diana Nova Lintong ELEM, Sutri Ermanti L Febrinia ANASTHASYA Gabriela Anastasia Achmad Gabriela M. Kombaitan 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 Imelda Ogi Inggriani Elim 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 JUNIOR LAKAT Kawung, George Manuel Victor Khusnul Qotimah Laihad, Hendrik Latjandu, Lady Diana Leonardo Tindige Lintje Kalangi Lintje Kalangi Lintje KALANGI Lintong, Diana N Mamonto, Teguh Setiawan Merinda H. Ch. Pandowo Michael Sengkey Ni Made Suindari Nov Stella Exaudia Lario Novi S. Budiarso, Novi S. Novi Swandari Budiarso 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 Sipolo, Gerall Henry Sonny Pangerapan Stanly W Alexander Suindari, Ni Made Sumilat, Milan Sutri ELEM Tamyn, Linda Ignatia Tri Oldy Rotinsulu Warouw , Irene Christina Winston Pontoh