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All Journal JURNAL RISET AKUNTANSI DAN AUDITING Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat
Warongan , Jessy D. L.
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA ZAKAT, INFAK/SEDEKAH PADA YAYASAN BAITUL MAAL BRILiaN REGIONAL OFFICE MANADO Sadjiman, Vidya Putri; Saerang, David P. E.; Warongan , Jessy D. L.
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 14 No. 2 (2023)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v14i2.56391

Abstract

This study aims to describe the phenomenon of accountability for zakat management at the Zakat Foundation called YBM BRILiaN who basically distributed zakat fund from muslim employees in BRI. The qualitative research method with a case study approach is used to describe the accountability of zakat management at YBM BRILiaN in Regional Office Manado. The object of this research is YBM BRILiaN Regional Office Manado who handled distributed of zakat fund in four provinces, those are North Sulawesi, Central Sulawesi, Nort Maluku and parts of West Sulawesi. The Data were collected through interviews with informants. The phenomena encountered are then analyzed and described using Islamic paradigm and the theory of public accountability and indicators of transparency. The results showed that zakat management at YBM BRILiaN in whole has been accountable because the processes that implementing from the mapping the budget until the reporting already followed the standard operating procedures who made by the decision of rules of government and consideration with all parties involved. The website dan social media owned by YBM BRILiaN become source of information about activities, program and also report of zakat management.
Analisis akuntabilitas kinerja instansi pemerintah pada Dinas Kesehatan Daerah Provinsi Sulawesi Utara Tambajong, Indri Intan Yunike; Warongan , Jessy D. L.; Maradesa, Djeni
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.140

Abstract

Government Agency Performance Accountability is a form an agency’s abligation to accoun for the success and failure of mission implementation in achieving set goals and objectives. This study aims to find out how accountability for the performances of government agencies in the Regional Health Office of North Sulawesi Province. This type of research is descriptive qualitative data analysis method used in this research is descriptive method. The results of this study indicate that performance accountability (starting from strategic planning to performance evaluation) of the Regional Health Office of North Sulawesi Province is in accordance with Presidential Regulation No. 29 of 2014. However, in terms of performance measurement, there are several indicators that were not achieved due to the Covid-19 pandemic in 2020-2021 which resulted in not implementing hospital accreditation and an increase in the number of maternal deaths. As well as there are abstacles that occur in performance reporting in the LAKIP preparation process, namely in terms of ability to prepare LAKIP and there are delays in data collection and in data processing the lack of ability of staff to use existing applications.
Analisis perlakuan akuntansi aset tetap pada Badan Pengelolaan Keuangan Dan Pendapatan Daerah Kabupaten Kepulauan Sangihe berdasarkan Permendagri No 1 tahun 2019 Darea, Tania Wilhelmina; Tinangon, Jantje J.; Warongan , Jessy D. L.
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.380

Abstract

Fixed assets play a crucial role in government financial reporting at both central and regional levels, as they represent resources that must be safeguarded and managed responsibly. This study analyzes the accounting treatment of fixed assets at the Regional Financial and Revenue Management Agency of Sangihe Islands Regency in accordance with the Indonesian Ministry of Home Affairs Regulation No. 1 of 2019. Using a descriptive qualitative approach, data were collected through interviews, observation, and documentation. The findings indicate that the depreciation of regional assets covers various types of fixed assets, including buildings, official vehicles, office equipment, and public facilities. Depreciation is determined based on estimated useful life, residual value, and the straight-line method. However, the depreciation calculations have not fully complied with the prescribed regulations. Registration and disclosure of fixed assets are conducted through the agency’s financial statements to enhance transparency and accountability in regional asset management. This study highlights the importance of implementing standardized accounting practices to ensure accurate and reliable financial reporting of government fixed assets.
Pengaruh profitabilitas dan ukuran perusahaan terhadap tax avoidance pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Prang, Bryan Bernard Herman; Warongan , Jessy D. L.; Mintalangi , Syermi S. E.
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 1 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.100

Abstract

Tax is the main indicator in the APBN because of the large percentage of tax revenue to maximize development in Indonesia. Taxes are obligations and burdens that reduce the firm’s net profit that is contrary to the firm’s goals. There are so many factors that influence tax avoidance, including profitability and firm size. The aim of this study is to determine the influence of profitability and firm size on tax avoidance in listed manufacturing firms on the Indonesia Stock Exchange. The sample in this study used a non-probability sampling method, namely a purposive sampling technique, thus obtaining a sample of 20 firms from a total of 175 firms. The analytical method used in this study is the multiple linear regression analysis method with data processing using IBM SPSS 26. The results of this study show that profitability has no effect on tax avoidance and firm size has a significant positive effect on tax avoidance.
Co-Authors Darea, Tania Wilhelmina David P. E. Saerang Jantje J. Tinangon Maradesa, Djeni Mintalangi , Syermi S. E. Prang, Bryan Bernard Herman Sadjiman, Vidya Putri Tambajong, Indri Intan Yunike