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INDONESIA
JURNAL RISET AKUNTANSI DAN AUDITING
Published by Universitas Sam Ratulangi
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
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. Redaksi menerima naskah yang belum diterbitkan oleh media dan tinjauan atas buku-buku akuntansi terbitan dalam dan luar negeri yang baru serta catatan/komentar atas artikel yang dimuat dalam jurnal ini. Surat-surat mengenai naskah yang diterbitkan, langganan, keagenan, dan lainnya dapat dialamatkan langsung ke redaksi atau lewat email : goodwillmaksi@yahoo.com.
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Articles 28 Documents
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Search results for , issue "Vol 12, No 2 (2021)" : 28 Documents clear
RETRIBUSI IZIN MENDIRIKAN BANGUNAN DAN PERMASALAHANNYA STUDI PADA DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU KOTA MANADO Rorong, Richard Sem; Budiarso, Novi Swandari
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i2.36414

Abstract

This study aims to determine the process of Building Permits (IMB) and the management of Regional Levies Determination Letters (SKRD) which are often not paid by the applicant, causing retribution receivables at the Manado City Investment and One Stop Integrated Service Office. This study uses an exploratory qualitative analysis method. Qualitative data obtained by interview, observation and study of documentation as well as the validity and reliability of the data is determined by triangulation of data for then the data obtained will be analyzed thematically and interpreted in order to draw conclusions. The results showed that the management of the IMB issuance experienced delays in the file processing process by the IMB technical team so that it had implications for the delay in the issuance of the IMB document. Another consequence that occurs is the loss of potential local revenue from IMB retribution due to delays. Receivable levies occur because the applicant does not pay the IMB SKRD at the bank
ANALISIS KEPATUHAN PENGUSAHA KENA PAJAK (PKP) DALAM MELAKSANAKAN KEWAJIBAN PERPAJAKANNYA BERDASARKAN MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN PADA SEKTOR PAJAK PERTAMBAHAN NILAI (PPN) DI MANADO Mokoagow, Selviani; Nangoy, Grace; Warongan, Jessy D. L.
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i2.36316

Abstract

This study aims to analyze Taxable Entrepreneurs (PKP) compliance in carrying out its tax obligations based on the implementation of modernization of the tax administration system, the obstacles are hindering it and the efforts made to overcome the obstacles faced by Taxable Entrepreneurs  (PKP) in carrying out tax obligations based on the modernization of the tax administration system. The research method used is a qualitative research method with a case study approach. This study uses the Miles and Huberman Model data analysis technique which consists of data reduction, data presentation and conclusion drawing and verification. The results showed that in fulfilling their tax obligations, Taxable Entrepreneurs  (PKP) implements them based on applicable regulations, complies with the specified conditions, that is the timeliness of taxpayers carrying out tax obligations, not having tax arrears, not committing tax crimes, and doing bookkeeping. However, there are still obstacles that hinder, such as, the network of the Directorate General of Taxes (DGT) which is busy making it difficult to access. This also causes delays in reporting VAT Returns (SPT). This also causes the system at the bank and post office to be unavailable or disconnected when payment is to be made. To overcome these obstacles, taxpayers try to fulfill their tax obligations before the specified time limit in order to avoid the busy DGT network. In addition, using the services of a tax consultant whose job is to assist and guide taxpayers is a Taxable Entrepreneurs  (PKP) effort in fulfilling VAT obligations.
ANALISIS PERAN APARAT PENGAWAS INTERNAL PEMERINTAH (APIP) DALAM PENCEGAHAN DAN PENDETEKSIAN FRAUD BIAYA PERJALANAN DINAS (STUDI KASUS PADA INSPEKTORAT DAERAH PROVINSI SULAWESI UTARA) Lumempouw, Eliska Gricy; Nangoi, Grace B.; Kalangi, Lintje
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i2.36408

Abstract

The risk of fraud in a government can be minimized by having an adequate internal control system. This system must be run by internal auditors who are expected to prevent and detect the fraud. Official travel expenses are activities that are always carried out by all Local Government Agency and its misuse can causing state and regional financial losses. Therefore, the fraud of official travel expenses has become a matter that highly highlighted by the public. Government Internal Supervisory Apparatus (APIP) as an internal government supervisor are expected to be able to carry out their functions to prevent and detect fraud, especially in official travel expenses. This research aims to analyze the roles of Government Internal Supervisory Apparatus (APIP) in preventing and detecting official travel expenses fraud at Regional Inspectorate of North Sulawesi. Moreover, this research also aims to identify the problems that Inspectorate faced in preventing and detecting fraud of official travel expenses. This research conducted using qualitative method, with case study approach. The data analysis in this research using the model of data analysis by Miles and Huberman (1984) that are data reduction, data display, and conclusion drawing/verification. The research result reveal that the Regional Inspectorate of North Sulawesi has been effectively doing the role of Government Internal Supervisory Apparatus (APIP) as assurance and consulting in preventing and detecting official travel expenses fraud. However, according to report of audit findings of Indonesian Audit Board (BPK) regional North Sulawesi in 2018 and 2019, there are findings related to the misuse of official travel expenses fraud. The problem that Inspectorate faced in preventing and detecting fraud of official travel expenses, that are: 1) the limited of time, human resource. and budget; 2) Lack of auditee participation in audits; 3) Lack of understanding of Risk-based audit; and 4) The consulting unit has not yet been established.
PENGARUH PENGETAHUAN AUDIT, PENGALAMAN AUDIT DAN INDEPENDENSI AUDITOR DALAM KEMAMPUAN PENDETEKSIAN KECURANGAN (FRAUD) PADA INSPEKTORAT DAERAH PROVINSI SULAWESI UTARA Laloan, Charly S. T.; Kalangi, Lintje; Gamaliel, Hendrik
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i2.36079

Abstract

One of the regional losses is due to fraud which does not only involve people who have positions but also people who are under him or staff. This does not cover up what happens to the central government, but also happens to local governments. Fraud is carried out in secret so that it cannot be ascertained whether these things actually happened or not. To obtain evidence of evidence that fraud has occurred, the auditor must be able to detect and prove that fraud has actually occurred. This study aims to examine the effect of audit knowledge, audit experience, and auditor independence on the ability to detect fraud at the Regional Inspectorate of North Sulawesi Province. The variables in this study as independent variables are audit knowledge (X1), audit experience (X2) and auditor independence (X3) while the dependent variable is the ability to detect fraud (Y). This type of research is quantitative using multiple regression analysis methods, and samples were taken by purposive sampling method at the Regional Inspectorate of North Sulawesi Province. The results showed that simultaneous audit knowledge, audit experience and auditor independence have a significant influence on the ability to detect fraud (fraud). The value of the coefficient of determination shows that audit knowledge, auditor experience and auditor independence together contribute to the fraud detection ability of 52.1%, while the remaining 47.9% is influenced by other factors outside the research model. The partial test results show that audit knowledge, audit experience and auditor independence have a significant influence on the ability to detect fraud.
KEPEMILIKAN MANAJERIAL, NILAI PERUSAHAAN, KEBIJAKAN HUTANG TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Makadao, Indri; Saerang, David P. E.
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i2.36416

Abstract

This study aims to determine the effect of managerial ownership (X1), firm value (X2), and debt policy (X3) on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange. This study uses quantitative research in the form of financial ratio data derived from annual and published financial reports for the period 2014 to 2018. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange amount 163 companies with 36 samples selected using the purposive sampling method and a total of 180 observations. Hypothesis testing is done by using the multiple linear regression method. The results show that (1) managerial ownership has no significant effect on dividend policy; (2) firm value has a significant positive effect on dividend policy; (3) debt policy has a significant negative effect on dividend policy.
ANALISIS PENGELOLAAN ASET TETAP SEKOLAH NEGERI DI LINGKUNGAN PEMERINTAH KABUPATEN MINAHASA UTARA Kaligis, Elivira Amelia; Kalangi, Lintje; Gamaliel, Hendrik
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i2.36394

Abstract

This study aims to analyze the suitability of the implementation of regional asset management with the regulations set by the Government, analyze the constraints faced in the management of local assets and efforts to improve the management of fixed assets of public schools in the North Minahasa Regency environment for the better. This is a qualitative study with exploratory approach. Data were obtained through in depth interview technique, partisipative observation dan documentation study. The result of this research the management of public school fixed assets within the North Minahasa Regency Government is guided by Permendagri No. 19 of 2016 which includes activities for planning needs and budgeting, procurement, use, utilization, security and maintenance, assessment, transfer, destruction, write-off, administration and coaching, supervision and control. There are no fixed assets of state schools that are used for asset utilization activities. There are still problems in every implementation of state school fixed asset management activities. The obstacles encountered in the management of school fixed assets are the absence of a commitment to stipulate Regional Regulations related to the management of regional property, human resources are not sufficient, coordination and communication is still weak, budget resources and facilities are not sufficient, and SIMDA BMD application has not been integrated with SIMDA Keuangan. Efforts are being made to increase the commitment of all related parties, human resource capacity building, improved coordination and communication, asset security, as well as control and supervision. However, this effort still needs to be supported by the establishment of regulations including the Operating System and Procedures, education and training for human resources, collection of proof of land ownership in the context of certification, reward and punishment system, regular reconciliation, asset inventory, integrated information system and intensify development, supervision and control activities.
MOTIVASI DAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI PASCA TAX AMNESTY (STUDI EMPIRIS PADA KPP PRATAMA MANADO) Wurangian, Mecky; Sondakh, Jullie J.; Manossoh, Hendrik
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i2.36409

Abstract

This study aims to analyze the compliance and motivation of individual taxpayer participating in 2016 tax amnesty post-tax amnesty The coding analysis method according to Charmaz is used in analyzing the data, with the initial coding and focused coding stages to get the research theme. The results showed that the motivation of individual taxpayers participating in the tax amnesty after the 2016 tax amnesty was spiritual or spiritual motivation or religiosity, motivation to trust the government, and moral motivation. Formal compliance of individual taxpayers participating in the 2016 tax amnesty with profession/occupation as ASN/experts, timely and correct amounts in the Annual SPT report and individual taxpayers participating in the 2016 tax amnesty with profession/ work as UMKM is not timely and not in the right amount in the Annual SPT report. Individual taxpayers with profession/work of ASN/experts and UMKM do not have tax arrears. Individual taxpayers participating in the 2016 tax amnesty post-tax amnesty, both those who have professions/ASN jobs/experts and UMKM, have material compliance willingly and cooperatively if tax officials require tax information. And all tax amnesty participants after the 2016 tax amnesty, both those who have profession/ASN jobs/experts and UMKM have compliance in reporting the Additional Asset Placement Report (LPHT) in the Annual SPT. The relationship of motivation to the compliance of taxpayers participating in the tax amnesty after the 2016 tax amnesty is the link between trust in the government and utilities/incentives.
EFFECT OF TAX PLANNING, EARNINGS GROWTH, ASSET MANAGEMENT, AND STICKY COSTS ON FIRM VALUE (STUDY ON PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2016 – 2019) Suak, Meilivia; Sondakh, Jullie J.; Gamaliel, Hendrik
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i2.36253

Abstract

This study aims to determine and analyze the effect of tax planning, profit growth, asset management, and inherent costs on firm value (study on property and real estate companies listed on the Indonesian stock exchange in 2016 – 2019). This type of research is quantitative research. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange as many as 65 companies. The sampling technique used purposive sampling technique based on certain criteria so that there were 47 property and real estate companies that were used as research samples. The data in this study were processed using SPSS version 20.0. The results show that Tax planning (X1) has a value of t hit < t table (1.954 < 1.973) and a significance of P = 0.052 > = 0.05 then H01 is accepted, and Ha1 is rejected, meaning that partially tax planning has no effect on firm value (Y) . Earnings Growth (X2) has a value of t hit > t table (3.712 > 2.048) and a significance of P = 0.000 < = 0.05 then H02 is rejected, and Ha2 is accepted, meaning that earnings growth partially affects significant firm value (Y). Management Asset (X3) has a value of t hit < t table (1.007 < 1.973) and a significance of P = 0.315 > = 0.05 then H03 is accepted, and Ha3 is rejected meaning that partially management assets have no effect significant on firm value (Y). Sticky Cost (X4) has a value of t hit < t table (1.577 < 2.048) and a significance of P = 0.117 > = 0.05, H04 is accepted, and Ha4 is rejected, meaning that partially sticky cost has no effect significant on firm value (Y).
PENGARUH SISTEM PENGENDALIAN INTERNAL, FUNGSI AUDIT INTERNAL DAN SISTEM INFORMASI AKUNTANSI TERHADAP KREDIT BERMASALAH PADA PT. BANK SULUT GO Sepang, Juvenalis Paulus; Ilat, Ventje; Morasa, Jenny
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i2.36420

Abstract

Every form of credit disbursement carries the risk of non-performing loans. Non-performing loans are a condition where the customer is unable to pay part or all of his obligations to the bank as agreed. This study aims to analyze and empirically prove the effect of the implementation of the internal control system, internal audit function, and accounting information system on non-performing loans at PT. North Sulawesi Bank. This type of research is quantitative research, using primary data through questionnaires. Respondents in this study were employees at PT. North Sulawesi Bank. The population used is all employees in 26 Branch Offices and 6 Sub-Branches of PT. Bank SulutGo, totaling 213 employees. while the sample used is as many as 120 respondents. The data were analyzed using multiple linear regression analysis and data testing was carried out with the help of the SPSS version 22 program. The results showed that: 1). The application of the internal control system has a negative and significant effect on non-performing loans at PT. North Sulawesi Bank. 2). The internal audit function has a negative and significant effect on non-performing loans at PT. North Sulawesi Bank. 3). The accounting information system has a negative and significant effect on non-performing loans at PT. North Sulawesi Bank. The value of the determinant coefficient is 0.680. This shows that the magnitude of the influence of the independent variables, namely the implementation of the internal control system, internal audit function, and accounting information system on the dependent variable, namely non-performing loans explained by the equation model in this study, is 68.00%. While the remaining 32.00%.
PENGARUH KEMAMPUAN PERSONAL, KECANGGIHAN TEKNOLOGI INFORMASI, DAN DUKUNGAN MANAJEMEN TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI (Studi Empiris Pada Perusahaan BUMN Bidang Jasa Konstruksi di Kota Manado) Senduk, Lidia; Karamoy, Herman; Kalangi, Lintje
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i2.36356

Abstract

Accounting Information System (AIS) can provide financial information that companies need in making decisions. For this reason, a company needs an SIA that has good performance so that SIA that has good performance so that SIA can provide the information needed by the company quickly, accurately, consistently and reliably so that the decisions taken by the company are right. This study aims to analyze and prove empirically the influence of personal ability, sophistication of information technology, and management support on the performance of accounting information systems. This type of research is quantitative research, using primary data through questionnaires. Respondents in this study were all employees of BUMN in the field of construction services in Manado City. The population used is the accounting and finance department employees as many as 90 employees while the sample used is the entire population as a sample of 90 respondents. The data were analyzed using multiple linear regression analysis and data testing was carried out with the help of the SPSS version 22 program. The results of the study show that : 1). Personal ability has a positive effect on the performance of accounting information systems. 2). The sophistication of information technology has a positive effect on the performance of accounting information systems. 3). Management support has a positive effect on the performance of accounting information systems. The value of the determinant coefficient is 0,589. This shows that the magnitude of the influence of the independent variables, namely personal abilities, sophistication of information technology, and management support on the dependent variable, namely the performance of accounting information systems explained by the equation model in this study is 58,90%. While the remaining 41,10% is esplained by other factors outside this research model.

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