JURNAL RISET AKUNTANSI DAN AUDITING
Jurnal Riset Akuntansi dan Auditing Goodwill diterbitkan oleh Program Magister Akuntansi (MAKSI) Fakultas Ekonomi Universitas Sam Ratulangi Manado, dimaksudkan sebagai media pertukaran informasi, penelitian dan karya ilmiah antara pengajar, alumni, mahasiswa dan masyarakat pada umumnya. Jurnal ini terbit dua kali setahun yaitu bulan Juni dan Desember.
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<![CDATA[ANALISIS PROSES PEMBERIAN KREDIT PADA BANK RAKYAT INDONESIA (BRI) CABANG BITUNG ]]>
<![CDATA[Supit, Wandha Marina]]>;
<![CDATA[Nangoi, Grace B]]>;
<![CDATA[Warongan, Jessy D. L.]]>
<![CDATA[ JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.35800/jjs.v12i1.32362
<![CDATA[This study aims to analyze the process of granting credit to the Bank Rakyat Indonesia (BRI) Bitung branch. This research is a qualitative research with an exploratory approach. Data obtained through in-depth interview techniques, observation and documentation study.The results showed that the provision of credit at the Bank Rakyat Indonesia (BRI) Bitung branch has followed the existing rules and regulations. The basic of the rule and regulations imposed by Bank Rakyat Indonesia (BRI) Bitung branch, namely by applying the basic principles of credit, namely character, capacity, capital, collateral and condition of economic. However the problem that arises in lending activities at Bank Rakyat Indonesia (BRI) Bitung branch is bad credit where the debtors cannot pay their obligations. The bacd credit problem had an impact on Bank Rakyat Indonesia (BRI) Bitung branch, especially on financial performance. And efforts to solve these problems the Bank Rakyat Indonesia (BRI Bitung branch provides credit rescue to the debtors.]]>
<![CDATA[PENGUJIAN MODEL KESUKSESAN SISTEM INFORMASI DELONE DAN MCLEAN PADA SISTEM APLIKASI PEMERIKSAAN (SIAP) DI BADAN PEMERIKSA KEUANGAN REPUBLIK INDONESIA PERWAKILAN PROVINSI SULAWESI UTARA ]]>
<![CDATA[Wara, Lidya Stefany]]>;
<![CDATA[Kalangi, Lintje]]>;
<![CDATA[Gamaliel, Hendrik]]>
<![CDATA[ JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.35800/jjs.v12i1.31885
<![CDATA[This study aims to test the DeLone and McLean information system success model on a mandatory and relatively new system, namely the Ssitem Aplikasi Pemeriksaan (SiAP) at Badan Pemeriksa Keuangan Republik Indonesia (BPK RI) Perwakilan Provinsi Sulawesi Utara. This research was conducted on auditors at BPK who used the Sistem Aplikasi Pemeriksaan (SiAP).The research method used is a quantitative research method with structural equation model (SEM). Data were obtained through questionnaires distributed to 60 auditors in BPK RI Perwakilan Provinsi Sulawesi Utara. The data analysis tool used in this study was the Partial Least Square Structural Equation Model (PLS-SEM), with the help of SmartPLS software.The results show that some of the DeLone and McLean models can be used to assess the success of the Sistem Aplikasi Pemeriksaan. The net benefit variable is affected by user satisfaction but not by use. User satisfaction is only affected by the quality of information. While the use variable is affected by the system quality and service quality.]]>
<![CDATA[ANALISIS PELAKSANAAN PROBITY AUDIT PENGADAAN BARANG/JASA PEMERINTAH PADA INSPEKTORAT DAERAH PROVINSI SULAWESI UTARA ]]>
<![CDATA[Jusuf, Renaldo Andrew]]>;
<![CDATA[Nangoi, Grace B.]]>;
<![CDATA[Tinangon, Jantje J.]]>
<![CDATA[ JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.35800/jjs.v12i1.32556
<![CDATA[Government goods/services procurement is the mechanism of government spending that absorbs the most budget. According to LKPP, every year the procurement of goods/services absorbs a budget of around 40% of the APBN and APBD. Due to the large budget in the procurement of goods/services so the possibility of deviation is very large. One of the Government's efforts to prevent fraud is to implement a new type of audit, the probity audit of goods/services procurement. But seeing the current conditions that there are still many cases of corruption in the procurement of goods / services even though a probity audit has been applied, it indicates that the probity audit carried out does not meet the expected objectives. This study aimed to find out what are the problems in implementing a probity audit and the steps that must be taken to overcome the problems that arise in the conduct of a probity audit. This study uses a qualitative method with a case study approach to the Regional Inspectorate of North Sulawesi Province. The Regional Inspectorate of North Sulawesi Province was chosen because it has conducted a probity audit from 2015 to 2019. The informants in this study were functional officials (Auditors and P2UPD) who carried out probity audits, starting from the level of Team Members, Team Leaders and Technical Controllers. The results of the study found that there were still many problems in implementing the probity audit by the Regional Inspectorate of North Sulawesi Province. Problems exist at each stage of the probity audit, starting from the preparation stage to the follow-up stages of the results of the audit, among others there are no internal policies related to the implementation of the audit probity, in house training has not been carried out optimally, the implementation of the audit probity is not real time and is only carried out once a year, there is still a lack of auditors who are competent in goods / services audits, audits do not have enough time, physical audits and market price comparisons are not carried out and correction action to the problem found of probity audits is not carried out.]]>
<![CDATA[KAJIAN KOMPREHENSIF PENGGUNAAN DANA KREDIT PADA MITRA BINAAN PROGRAM KEMITRAAN DAN BINA LINGKUNGAN PT. JASA RAHARJA MANADO ]]>
<![CDATA[Rompas, Vichri V.]]>;
<![CDATA[Ilat, Ventje]]>;
<![CDATA[Gamaliel, Hendrik]]>
<![CDATA[ JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.35800/jjs.v12i1.31886
<![CDATA[This study aims to examine the use of Credit Funds in Partnership and Community Development Program Partners of PT. Jasaraharja Manado. The research method is qualitative research in which the informants consist of Jasaraharja staff and Foster Partners. From the results of the study shows that the procedures for distribution of programs, partnerships and environmental development of PT. Jasa Raharja branch of Manado is in accordance with the regulation of the Minister of BUMN PER-02 / MBU / 7/2017 article 11. But regarding the fostered partners, there were still Foster partners who used the credit that was not in accordance with the proposal submitted. The results of the research also found problems in the credit administration system and in terms of credit supervision. Efforts to overcome obstacles in the credit administration system are using the Management by Objectives approach. Efforts to overcome constraints in credit supervision include conducting training and supervision for Foster Partners.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN PENDANAAN STRUKTUR MODAL EKSTERNAL PADA PERUSAHAAN INDUSTRI MANUFAKTUR DI INDONESIA YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Bagu, Agustin]]>;
<![CDATA[Karamoy, Herman]]>;
<![CDATA[Gamaliel, Hendrik]]>
<![CDATA[ JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.35800/jjs.v12i1.33270
<![CDATA[The company's capital structure is sourced from internal and external, therefore the decision to fund the capital structure must be reviewed in-depth, and various impacts or risks that may affect the company that may occur in the future. One of the capital structure funding decisions made by the company is external capital structure funding. This study aims to analyze and empirically prove the stability of sales stability, information technology capital, and business risks to the company's policy of selecting an external capital structure funding model for manufacturing industry companies in Indonesia listed on the Indonesia Stock Exchange. This type of research is quantitative using secondary data, with the population in this research is all manufacturing industry companies listed on the Indonesia Stock Exchange which number 163 manufacturing industry companies. Sampling method in this study using purposive sampling method, with some criteria of sample withdrawal, the number of samples used as many as 32 manufacturing industry companies with observation data 160 financial statements. The data analysis technique used is multiple regression analysis. The results showed that: 1). Sales stability has a positive and significant impact on the company's policy of selecting an external capital structure funding model. 2). Information technology capital has a positive and significant impact on the company's policy of selecting an external capital structure funding model. 3). Business risk is insignificant and has no effect on the company's policy of selecting an external capital structure funding model.]]>
<![CDATA[POTENSI PAJAK HOTEL DI KOTA GORONTALO ]]>
<![CDATA[Sardjono, Olivia Y. M.]]>;
<![CDATA[Ilat, Ventje]]>;
<![CDATA[Warongan, Jessy D. L.]]>
<![CDATA[ JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.35800/jjs.v12i1.32018
<![CDATA[Optimization of PAD resources needs to be done to improve the ability of the region to support the implementation of regional autonomy. Hotel Tax is a tax that has the potential to develop the tourism sector in Gorontalo City. The problem in this study is that the largest source of Gorontalo city revenue from 2015-2019 still comes from the Balance Fund post which shows the level of dependency on central funds is still high. For this reason, the writer is interested in researching about the "Potential of Hotel Taxes in Gorontalo City". The purpose of this study was to determine the potential, effectiveness and potential trends of hotel tax revenues in the city of Gorontalo. This research uses a quantitative descriptive approach. The data used in this study are time series data obtained from the Gorontalo City Finance Agency and Gorontalo City Central Statistics Agency and Gorontalo Province Central Statistics Agency. Data collection method used is the documentation method with the analysis of the calculation of the potential, effectiveness and trends of hotel taxes in Gorontalo City. The type of data used are primary data and secondary data in the form of time series data from 2015-2019 (5 years). The results showed that during the period of 2015 to 2019, the target and realization of hotel tax revenues had never exceeded the potential of hotel tax revenues. There is even a difference of Rp.27,837,716,932.00 between the hotel tax revenue target set by the Gorontalo City Government and the calculation of the potential for hotel tax revenue in Gorontalo City. The effectiveness of hotel tax in Gorontalo City during the 2015-2019 period is included in the effective category. The trend equation shows that for the following years the potential for hotel tax revenues tends to increase normally. Conversely, the trend equation shows that for the following years the potential for hotel tax revenues tends to decrease in the state of the Covid-19 pandemic. Whereas if the Covid-19 vaccine was discovered in January 2021, the calculation of the estimated potential gave a sharply decreasing result in 2020 and returned to normal in 2021 until 2024.]]>
<![CDATA[ANALISIS RELEVANSI LAPORAN REALISASI PENGGUNAAN DANA BANTUAN OPERASIONAL SEKOLAH PADA KABUPATEN HALMAHERA UTARA ]]>
<![CDATA[Salindeho, Weldi]]>;
<![CDATA[Sondakh, Jullie J.]]>;
<![CDATA[Manossoh, Hendrik]]>
<![CDATA[ JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.35800/jjs.v12i1.33992
<![CDATA[This study aims to analyze the relevance of the report on the realization of the use of school operational assistance funds, the obstacles that hinder and the efforts to overcome the obstacles to financial management in North Halmahera Regency. This research method is exploratory qualitative research. Content analysis is used to analyze data consisting of data reduction, data display and conclusion drawing.The results show that the report on the realization of the use of school operational assistance funds in North Halmahera Regency is in part in accordance with the Regulation of the Minister of Education and Culture Number 1 of 2018 concerning Technical Instructions for School Operational Assistance. However, several obstacles were still found, such as transparency, human resources and communication. The efforts that must be made related to transparency are the creation of information boards as a form of accountability for reports on the realization of the use of school operational assistance funds. The efforts related to human resources are carried out by activities to increase the capacity of the School Treasurer and there are mentoring from the School Principal in preparing reports on the realization of the use of school operational assistance funds. The efforts related to communication is The Committee collaborates with the Principal in implementing mutually agreed programs in using school operational assistance funds.]]>
<![CDATA[PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN AKUNTANSI BERBASIS AKRUAL, SISTEM PENGENDALIAN INTERNAL PEMERINTAH DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN ]]>
<![CDATA[Ternalemta, Ternalemta]]>;
<![CDATA[Kalangi, Lintje]]>;
<![CDATA[Tinangon, Jantje J.]]>
<![CDATA[ JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.35800/jjs.v12i1.32359
<![CDATA[This study aims to examine the effect of human resource competence, the application of accrual-based accounting, government internal control systems and the use of information technology on the quality of financial reports at the XIII / Merdeka Military Command (Kodam). This research is a quantitative study, using primary data through a questionnaire. Respondents in this study were 84 financial managers in the Kodam XIII / Merdeka work unit. The analytical method used in this research is multiple linear regression with the help of the SPSS version 23 program. The results showed that partially, the human resource competence variable, the application of accrual-based accounting, the government internal control system and the use of information technology had an effect on the quality of financial reports.]]>
<![CDATA[ANALISIS PENGARUH PENGALAMAN, INDEPENDENSI, KEAHLIAN DAN SITUASI AUDIT TERHADAP SKEPTISISME PROFESIONAL AUDITOR (STUDI PADA BPK RI PERWAKILAN PROVINSI SULAWESI UTARA DAN BPK RI PERWAKILAN PROVINSI GORONTALO) ]]>
<![CDATA[Wowor, Pingkan Elni]]>;
<![CDATA[Nangoi, Grace]]>;
<![CDATA[Kalangi, Lintje]]>
<![CDATA[ JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.35800/jjs.v12i1.34926
<![CDATA[The financial examiner has the duty and authority to conduct audits of the management and accountability of state finances.BPK auditors are required to have a professional attitude.The examiner's professional attitude is manifested by always being professional skepticism during the examination process. This study aims to analyze and empirically prove the effect of experience, independence, expertise and audit situation on the professional skepticism of auditors at BPK RI Representatives of North Sulawesi Province and BPK RI Representatives of Gorontalo Province. The research method used in this study is a quantitative method, using primary data through a questionnaire.Respondents in this study were examiners who worked at BPK RI Representatives of North Sulawesi Province and BPK RI Representatives of Gorontalo Province.The sample used was 84 respondents, who were directly involved in inspection activities.Data were analyzed using multiple linear regression analysis and data testing was carried out with the assistance of the SPSS version 22 program. The results showed that: 1).Experience has no significant effect on auditors' professional skepticism at BPK Representatives of North Sulawesi Province and BPK Representatives of Gorontalo Province.2).Independence has a significant effect on the professional skepticism of auditors at BPK Representatives of North Sulawesi Province and BPK Representatives of Gorontalo Province.3).Expertise does not have a significant effect on the professional skepticism of auditors at BPK Representatives of North Sulawesi Province and BPK Representatives of Gorontalo Province.4).The audit situation has a significant effect on the professional skepticism of auditors at BPK Representatives of North Sulawesi Province and BPK Representatives of Gorontalo Province.]]>
