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All Journal Riset Akuntansi dan Portofolio Investasi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Kapojos , Peter M.
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Economics, Econometrics & Finance Social Sciences

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EVALUASI PELAPORAN KEUANGAN DALAM REALISASI RETRIBUSI KEBERSIHAN BERDASARKAN PERDA KOTA MANADO NOMOR 03 TAHUN 2018 DI KANTOR KECAMATAN TUMINTING Kangiras, Jessica Areli; Mawikere, Lidia M.; Kapojos , Peter M.
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 2 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

Manado merupakan salah satu kota dengan perkembangan pesat di Sulawesi Utara yang menghadapi tantangan dalam pelaksanaan retribusi kebersihan. Penelitian ini bertujuan untuk mengevaluasi pelaporan keuangan dalam realisasi retribusi kebersihan berdasarkan Perda Kota Manado Nomor 03 Tahun 2018 di Kantor Kecamatan Tuminting. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan bahwa proses penyetoran dana dilakukan secara sistematis dan sesuai dengan peraturan yang berlaku, namun terdapat kendala dalam pencapaian target retribusi kebersihan akibat kurangnya kesadaran masyarakat dan praktik curang. Selain itu, pelaporan keuangan dilakukan dengan transparan melalui pencatatan dalam Buku Kas Umum dan laporan rekonsiliasi bulanan. Kesimpulannya, meskipun mekanisme pelaporan dan penyetoran dana telah sesuai dengan Perda, masih diperlukan upaya lebih lanjut untuk meningkatkan kesadaran dan kepatuhan masyarakat terhadap retribusi kebersihan.
Penerapan sistem dan prosedur akuntansi untuk perjalanan dinas berdasarkan PMK Nomor 119 Tahun 2023 pada Perwakilan BPKP Provinsi Sulawesi Utara Sumeleh, Sifra Abigael Denisa; Sabijono , Harijanto; Kapojos , Peter 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.215

Abstract

Official travel is a trip outside the place of residence, either individually or together with others, to the domicile office of the civil servant or non-civil servant concerned (or PNS). It is carried out for the benefit of the state or region by order of an authorised official. This study will determine how the implementation of accounting systems and procedures for official travel at the BPKP Representative of North Sulawesi Province based on PMK Number 119 of 2023. This research employs qualitative research methods with a descriptive approach. The results demonstrate that the implementation of official travel accounting systems and procedures at the Representative of the North Sulawesi Province Financial and Development Supervisory Agency is in compliance with government accounting standards and in alignment with PMK Number 119 of 2023.
Penerapan sistem informasi akuntansi dalam mendukung pengendalian internal pemberian kredit pada Bank Perkreditan Rakyat Millenia Bank Kota Manado Ginting, Amparwati; Alexander , Stanly W.; Kapojos , Peter M.
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 1 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.72

Abstract

Millennia People's Credit Bank is facing problems that have a significant impact on the health of the bank, namely issues such as substandard credit, which often occur. This risk could cause Millenia Rural Bank to experience losses. To mitigate this risk, the bank must conduct a thorough credit analysis to support internal controls in making decisions to accept or reject prospective customers' credit applications. The type of research used in this study is descriptive qualitative. In the accounting information system, procedures for granting BPR Millenia credit, from submitting a credit application to disbursing credit funds, have been carried out properly and in accordance with applicable procedures. The accounting information system at PT. Millenia Rural Bank plays a very important role in carrying out credit providing activities. With an accurate accounting information system, employees at PT. Millennia People's Credit Bank can easily obtain the data and documents needed before the credit granting process.
Evaluasi penerapan prosedur penatausahaan bendahara pengeluaran dalam penerbitan Surat Perintah Pencairan Dana (SP2D) pada Badan Keuangan dan Aset Daerah Kota Manado Najoan, Vricilia Febiola; Budiarso, Novi Swandari; Kapojos , Peter 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.424

Abstract

The Expenditure Treasurer plays a strategic role in ensuring accountability and orderly management of regional finances, particularly in the issuance of Fund Disbursement Orders (SP2D). However, in practice, the SP2D issuance process often encounters administrative constraints that may hinder the timely implementation of regional government programs and activities. This study aims to evaluate the administrative procedures of the Expenditure Treasurer in issuing SP2D at the Regional Finance and Asset Agency (BKAD) of Manado City and to assess their compliance with the Regulation of the Minister of Home Affairs Number 77 of 2020. This study employs a qualitative research method with a case study approach, focusing on a single unit of analysis, namely BKAD Manado City. Data were collected through in-depth interviews with key informants involved in the SP2D issuance process and through document analysis related to regional financial administration. Data analysis was conducted using a descriptive qualitative approach by comparing actual practices with applicable regulatory provisions. The results indicate that, in general, the administrative procedures of the Expenditure Treasurer in issuing SP2D at BKAD Manado City have been implemented in accordance with the Regulation of the Minister of Home Affairs Number 77 of 2020. Nevertheless, several obstacles remain, particularly incomplete supporting documents and suboptimal inter-unit coordination, which contribute to delays in SP2D issuance. These findings highlight the importance of strengthening internal control mechanisms and improving administrative efficiency to enhance regional financial governance.
Co-Authors Alexander , Stanly W. Ginting, Amparwati Kangiras, Jessica Areli Lidia Mawikere Najoan, Vricilia Febiola Novi Swandari Budiarso Sabijono , Harijanto Sumeleh, Sifra Abigael Denisa