Article Per Year (5 Year)
p-Index From 2020 - 2025
1.332
P-Index
This Author published in this journals
All Journal JURNAL RISET AKUNTANSI GOING CONCERN The Contrarian: Finance, Accounting, and Business Research Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis
Korompis, Claudia W. M.
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
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.
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.
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.
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.
Co-Authors Azis, Taufiqurrahman David Paul Elia Saerang Hendrik Gamaliel Jessy D. L. Warongan, Jessy D. L. Jullie J Sondakh Novi S. Budiarso, Novi S. Poluan, Lungchin Rafael, Kevin Rembet, Pingkan Christy Rumawas, Alda Gabriela Sipolo, Gerall Henry Tamyn, Linda Ignatia Warouw , Irene Christina Winston Pontoh