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All Journal East Asian Journal of Multidisciplinary Research (EAJMR) Kunuz: Journal of Islamic Banking and Finance
Wokas, Heince Ruddy Nicky
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering

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Effectiveness of Regional Tax Collection and Regional Retribution in North Minahasa Regency in 2014-2017 Silinaung, Christalia Shella; Rantung, Rinny; Wokas, Heince Ruddy Nicky; Kolibu, Inggrid Juned
East Asian Journal of Multidisciplinary Research Vol. 3 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i1.7942

Abstract

This study aims to determine a descriptive picture of the effectiveness of tax collection and local levies of North Minahasa Regency from 2014-2017. The analysis method in this research is descriptive analysis method with quantitative approach using budget and realization data from DPPKA North Minahasa, and qualitative approach through interviews with realted parties who are responsible for assessing and examining regional finances. The results of this study indicate that the effectiveness of local tax and levy collection in North Minahasa Regency has a different level of effectiveness based on the type of local tax and levy. The government should impove facilities and ifrastructure, and pay attention to existing tax potentials for the effectiveness of tax and levy collection.
Evaluating the Implementation of Isak 35 in the Financial Reporting Practices of the Awwal Fathul Mubien Grand Mosque, Manado City Jan, Radlyah Hasan; Wokas, Heince Ruddy Nicky
Kunuz: Journal of Islamic Banking and Finance Vol 5 No 1 (2025): Vol 5, No.1 2025
Publisher : Program Study Islamic Banking, Faculty of Economics and Bussiness Islam, State Islamic Institute of Manado (IAIN) Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/kunuz.v5i1.1636

Abstract

This study aims to evaluate the applicability of ISAK 35 to the financial reporting practices of the Great Awwal Fathul Mubien Mosque in Manado City and to reconstruct its financial statements in accordance with non-profit reporting standards. Using a qualitative case-study approach, this research employed observation, in-depth interviews with key financial officers, and document analysis. The data were analyzed using the Miles and Huberman interactive model through stages of reduction, display, and conclusion drawing. The findings reveal significant gaps between the mosque’s existing cash-based practices and the requirements of ISAK 35. The current system records only cash inflows and outflows, resulting in the absence of core components such as the statement of financial position, comprehensive income, changes in net assets, cash flows, and notes to the financial statements. The reconstruction process demonstrates the presence of substantial invisible assets—primarily waqf land and heritage buildings valued at approximately IDR 17.3 billion—that had never been formally recognized. The application of ISAK 35 also uncovers the mosque’s actual operational surplus and net asset position, provides clearer distinctions between restricted and unrestricted funds, and highlights structural and governance issues that hinder proper reporting. The study concludes that the mosque’s existing reporting system provides social accountability but fails to meet institutional accountability required for an entity managing significant public assets. Despite the voluntary nature of ISAK 35 adoption, the mosque’s historical and financial prominence creates a higher moral obligation to transition toward standardized reporting.
Co-Authors Jan, Radlyah Hasan Kolibu, Inggrid Juned Rinny Cherill Rantung Silinaung, Christalia Shella