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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.
Arjuna Subject : -
Articles 232 Documents
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PENGARUH TINGKAT PENDIDIKAN, MASA KERJA, PELATIHAN DAN JABATAN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN MINAHASA SELATAN Wungow, Jhon Fiesgrald; Lambey, Linda; Pontoh, Winston
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 7, No 2 (2016): Goodwill Vol. 7 No. 2 Desember 2016
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v7i2.13560

Abstract

This study is aimed to examine the effect of educational level, working period, training and government officers of the quality of government financial reports South Minahasa regency simultaneously and partially. The population was taken employees who work as treasurers and chiefs financial sub-section of the local work units and in accounting and treasury areas in the Office of Financial Management, Revenue and Asset South Minahasa regency. The research sample was 100 respondents and only 95 respondents who participated by answering questionnaires. The variables in this study are independent variable consist of level of education (X1), working period (X2), training (X3) and government officers (X4) on the other hand, dependent variable is the quality of local financial statement (Y). Data were analyzed using multiple linear regression analysis (multiple regression). The results showed that the level of education, working period, training and official simultaneously have a significant impact on the quality of local financial statement. The value of the coefficient of determination shows that the level of education, working period, training and government officers together contribute to the quality of local financial statements in the amount of 40.1%, while the remaining of 59.9% is influenced by other factors beyond the research model. Partial test results showed that only training and government officers have an impact on the quality of local financial statement. The level of education and working period do not have any influence on the quality of government financial reports South Minahasa regency. Keywords: quality of local financial statement, level of education, working period, training, government officers.
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Uumu, dan Dana Alokasi Khusus Terhadap Belanja Modal (Studi Kasus Pada Pemerintah Daerah Kabupaten dan Kota di Provinsi Sulawesi Utara) Gerungan, Henri; Saerang, David P.E; Ilat, Ventje
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 8, No 1 (2017): Goodwill Vol. 8 No. 1 Juni 2017
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v8i1.15427

Abstract

Abstract. The main purpose of regional autonomy implementation is to improve public services and to develop the regional economy in Indonesia. Due to limited resources, local government should be able to allocate the earning income for productive output. However, in fact, the local government tends to allocate the income for Operating Expenditures. This research aims to analyze the effects of Regional Real Income, General Allocation Fund, and Special Allocation Fund to the Capital Expenditure. This is a quantitative research. The data used in this study research were APBD budget District and City in North Sulawesi Province from 2011 to 2015. The analysis method applied in this study research was multiple regression analysis and supported by SPSS Version 23. The result shows that Regional Real Income and the Special Allocation Fund influence positively and significantly Capital Expenditures. On the other hand, the General Allocation Fund does not affect Capital Expenditure. Keywords: Regional Real Income, General Allocation Fund, Special Allocation Fund, Capital Expenditure. Abstrak. Tujuan utama pelaksanaan otonomi daerah adalah untuk meningkatkan pelayanan publik (public service) dan memajukan perekonomian daerah di Indonesia. Dengan sumber daya yang terbatas, Pemerintah Daerah harus dapat mengalokasikan penerimaan yang diperoleh untuk belanja daerah yang bersifat produktif. Namun faktanya Pemerintah Daerah cenderung mengalokasikan pendapatan untuk keperluan belanja operasi. Penelitian ini bertujuan untuk menganalisis pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, dan Dana Alokasi Khusus terhadap Belanja Modal. Metode penelitian yang digunakan adalah metode kuantitatif. Adapun data yang digunakan adalah data APBD Kabupaten dan Kota di Provinsi Sulawesi Utara Tahun 2011 sampai 2015. Metode analisis yang digunakan dalam penelitian ini adalah regresi berganda dengan menggunakan bantuan aplikasi SPSS versi 23. Hasil penelitian menunjukan Pendapatan Asli Daerah, dan Dana Alokasi Khusus berpengaruh positif dan signifikan terhadap belanja modal. Sedangkan Dana Alokasi Umum tidak berpengaruh terhadap Belanja Modal. Kata Kunci : Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, Belanja Modal.
Analisis Penerapan Peraturan Menteri Keuangan Nomor 38/PMK.11/2013 Tentang Dasar Pengenaan Pajak Nilai Lain Pada Pajak Pertambahan Nilai Jasa Freight Forwarding Di PT. Trans Continent Sandag, Eltie Christi; Karamoy, Herman; Lambey, Linda
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 8, No 2 (2017): Goodwill Vol. 8 No. 2 Juli-Desember 2017
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v8i2.18435

Abstract

Abstract.This study aims to (1) analyze the conformity of the application of Regulation of the Minister of Finance No. 38/PMK.011/2013 on the Basic Taxation of Other Value on Value Added Tax of PT.Trans Continent freight forwarding services, (2) analyze the efforts made in overcoming the overpayment of VAT in connection with the application of Regulation of the Minister of Finance No. 38/PMK.011/ 2013 in accordance with the provisions of applicable tax laws. This is a qualitative research with case study approach. Data were obtained through the technique of in-depth interviews, observation and documentation study. The key informants were determined by purposive sampling in order to attain the correct and accurate information. Triangulation techniques were used to test the validity of data and data sources. The transcript data described from the interviews were analyzed using analytical methods consisting of the giving of themes/coding, conceptualizing scientific statements and interpreting them in narrative form. The results of the research indicate that the Basic of Taxation of Other Value is imposed on services which have element of freight charges conducted by PT.Trans Continent has been implemented based on Regulation of the Minister of Finance No.38/PMK.011/2013. However, the issuance of this Regulation of the Minister of Finance has not yet considered the overall freight forwarding activities as a single entity, in which the freight forwarding service company also provides services that have no element of freight charges, and in its business turnover in doing their transactions with other Taxable Entrepreneurs who do not use Basic Imposition Other Value Tax. Continuous compensation efforts are made to overcome the overpayment of Value Added Tax (VAT) in connection with the application of Regulation of the Minister of Finance No.38/PMK.011/2013 on the Tax Basis of Other Valuation in its settlement, which is also not followed by knowledge on other provisions governing taxation (regulations determined by Directorate General of Taxation No.PER-11/ PJ/2013).Keywords:  Analysis, Value Added Tax (VAT), Tax Basis of Other Valuation, Freight ForwardingAbstrak. Penelitian ini bertujuan untuk (1) menganalisis kesesuaian penerapan Peraturan Menteri Keuangan Nomor 38/PMK.011/2013 tentang Dasar Pengenaan Pajak (DPP) nilai lain pada Pajak Pertambahan Nilai (PPN) jasa freight forwarding di PT.Trans Continent, (2) menganalisis upaya yang dilakukan dalam mengatasi kelebihan bayar PPN sehubungan dengan penerapan Peraturan Menteri Keuangan Nomor 38/PMK.011/2013 sesuai dengan ketentuan peraturan perpajakan yang berlaku. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Data diperoleh melalui teknik wawancara yang mendalam, studi dokumentasi dan observasi. Informan kunci ditetapkan secara purposive sampling dengan syarat memenuhi kriteria yang ditetapkan untuk mendapatkan informasi yang tepat dan akurat. Teknik triangulasi digunakan untuk menguji validitas data dan sumber data. Data transkrip yang diuraikan dari hasil wawancara dianalisis menggunakan metode analisis yang terdiri dari pemberian tema/coding, konseptualisasi pernyataan ilmiah dan menginterpretasikannya dalam bentuk narasi.  Hasil penelitian menunjukkan bahwa Dasar Pengenaan Pajak (DPP) nilai lain dikenakan atas jasa yang memilki unsur freight charges  yang dilakukan oleh PT. Trans Continent dilaksanakan berdasarkan Peraturan Menteri Keuangan (PMK) No 38/PMK.011/2013, namun terbitnya PMK ini  belum melihat kegiatan freight forwarding secara keseluruhan yang merupakan satu kesatuan usaha, yang dimana perusahaan jasa freight forwarding juga menyediakan jasa yang tidak memiliki unsur freight charges, dan dalam perputaran usahanya bertransaksi dengan Pengusaha Kena Pajak (PKP)  lain yang tidak menggunakan Dasar Pengenaan Pajak (DPP) nilai lain . Upaya kompensasi yang terus menerus dilakukan dalam mengatasi kelebihan bayar PPN sehubungan dengan penerapan PMK No 38/PMK.011/2013, dalam penyelesainnya juga tidak diikuti dengan pengetahuan akan ketentuan-ketentuan lain yang mengatur tentang perpajakan (yakni peraturan Direktorat Jendral Pajak Nomor PER-11/PJ/2013). Kata Kunci: Analisis, Pajak Pertambahan Nilai, Dasar Pengenaan Pajak Nilai Lain, Freight Forwarding
Analisis Perbandingan Kinerja pada Bank Nasional, Bank Campuran, dan Bank Asing yang terdaftar di Bursa Efek Indonesia Angel, Christania Graciella
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 5, No 2 (2014): Goodwill
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v5i2.6310

Abstract

Bank performance appraisal is based on bank financial report itself. The financial report can be form balance report which give information about the financial position to the outside of bank that can be used of eksternal to assess the level of risk exist in a bank. Based on ownership consist of national bank, mixture bank and foreign bank. These banks has tight compete to show a good performance to the public. This research aimed to analyze the financial performance difference of national bank and foreign bank at the period of 2004 to 2013 with the proxy finance ratio (CAMEL ratio) consist of: Capital, Asset Quality, Management, Earnings, and Liquidity. The population in this research consist of national bank, mixture bank, and foreign bank listed on the Indonesia Stock Exchange at the period of 2004 to 2013 which amount 42 banks. Based on purposive sampling techniques, the number of samples that meet the criteria are as many as 15 banks (5 national banks, 5 mixture banks, and 5 foreign banks). Analysis technique that use in this research is t-test. As the result the usage of proxy CAMEL ratio to analyze comparison bank performance give evidence that mixture bank performance is better than foreign bank and national bank performance.
Pengaruh Penerapan Standar Akuntansi Pemerintahan, Sistem Pengendalian Intern, Kompetensi Sumber Daya Manusia Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pada Pemerintah Kota Kotamobagu Pilander, Siska Marini; Saerang, David Paul; Gamaliel, Hendrik
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 9, No 2 (2018): Goodwill Vol.9 No. 2 Juli-Desember 2018
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v9i2.26468

Abstract

Abstract. Government financial statement is essentially a form of government accountability to the folk for the management public fund. Therefore, government shall prepare the financial statements in accordance with qualitative characteristics which are relevant, reliable, comparable, and understandable. Government Accounting Standard implementation (X1) Internal control system (X2), human resource competency (X3), and utilization of information technology (X4) allegedly affect the quality of financial statements.This research aims to examine the effect of implementation of the government accounting standards, internal control system, human resource competency, and utilization of information technology against the financial statements of the government of Kotamobagu city. This study used a primary type of data, and data were collected by questionnaires. There were 98 respondents from 44 SKPDs in Kotamobagu city government. Data were analysed by multiple liniar regression analysis, including validity data, test of data reliability, and classical assumption test. The data analysis was run by Statistical Product and Services Solution (SPSS) software version 22nd. As the result, it shows that the implementation of government accounting standards, internal control system, human resource competency, and utilization of information technology influence the quality of government financial statements of Kotamobagu city positively and significantly.  Keywords:   Implementation  of    government  accounting  standards,   internal  control system,    human    resource   competency,   utilization of  information   technology,   and  financial   statements   quality. Abstrak. Laporan keuangan pemerintah pada hakekatnya merupakan suatu bentuk pertanggungjawaban pemerintah kepada rakyat atas pengelolaan dana publik sehingga pemerintah wajib menyusun laporan keuangan sesuai dengan karakteristik kualitatif yakni relevan, andal, dapat dibandingkan dan dapat dipahami. Faktor-faktor yang diduga mempengaruhi kualitas laporan keuangan adalah penerapan standar akuntansi pemerintahan (X1), sistem pengendalian intern (X2), kompetensi sumber daya manusia (X3), dan pemanfaatan teknologi informasi (X4). Penelitian ini bertujuan untuk menguji pengaruh penerapan standar akuntansi pemerintahan, sistem pengendalian intern, kompetensi sumber daya manusia dan pemanfaatan teknologi informasi terhadap kualitas laporan keuangan pada pemerintah Kota Kotamobagu. Jenis data yang digunakan pada penelitian ini adalah kuantitatif dan pengumpulan data digunakan kuesioner. Dalam penelitian ini diambil sampel dari 98 responden yang terdapat pada 44 SKPD di pemerintah Kota Kotamobagu. Metode analisis data yang digunakan yaitu regresi linier berganda, dengan pengujian validitas data, uji reliabilitas data, uji asumsi klasik, dan analisis regresi berganda. Data diolah dengan menggunakan perangkat Software Statistical Product and Services Solution (SPSS) versi 22. Hasil penelitian menunjukkan bahwa penerapan standar akuntansi pemerintahan berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah Kota Kotamobagu, sistem pengendalian intern berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah Kota Kotamobagu, kompetensi sumber daya manusia berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah Kota Kotamobagu dan pemanfaatan teknologi informasi berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah Kota Kotamobagu.Kata Kunci: Penerapan Standar Akuntansi Pemerintahan, Sistem Pengendalian Intern, Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi Dan Kualitas Laporan Keuangan.
ANALISIS PENERAPAN AKUNTANSI FORENSIK DAN AUDIT INVESTIGATIF TERHADAP PENCEGAHAN DAN PENGUNGKAPAN FRAUD DALAM PENGELOLAAN KEUANGAN DAERAH PADA PERWAKILAN BPKP PROVINSI SULAWESI UTARA Wuysang, Recky Vincent Oktaviano; Nangoi, Grace; Pontoh, Winston
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 7, No 2 (2016): Goodwill Vol. 7 No. 2 Desember 2016
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v7i2.13551

Abstract

The purpose of this study is to explore and analyze: (1) the implementation of forensic accounting is applicable and effective functioning of the fraud prevention (preventive); (2) the implementation of forensic accounting is applicable and effective functioning of the fraud detection (detective); and (3) the implementation of investigative audit applicable and effective functioning of the fraud investigation (repressive) in the local ​​financial management. The analytical method used is descriptive qualitative methods that examines the participants perspective and some informations from the key informan through in-depth interviews and additional questions instrument by using purposive sampling, then make data triangulation obtained sources and collection techniques for analysis interactively by reducing, displaying in the form of a narrative texts, tables, matrix, charts, and then drawn a conclusion. The results of research and analysis states that forensic accounting is applicable and effective function to be applied to the fraud prevention (preventive) in the local financial management through the FCP, SPIP and SIMDA; forensic accounting is also applicable and effective function to be applied to the fraud detection (detective) in the local financial management through Operational Audit, Audit of Government goods and services Procurement (Probity Audit), EDP Audit: Computer Forensic, and Whistleblowers System; and the Audit Investigative very applicable and effective function to be applied to the fraud investigation (repressive) in the local financial management through investigative audits, in order to calculate losses of the state financial audits, and the provision of expert witness. Keywords : Fraud, Forensic Accounting, Investigative Audit, Local Financial Management.
Faktor-Faktor Yang Mempengaruhi Penyerapan Anggaran Belanja Pemerintah Daerah: Proses Pengadaan Barang/Jasa Di Kabupaten Bolaang Mongondow Selatan Rerung, Elypaz Donald; Karamoy, Herman; Pontoh, Winston
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 8, No 2 (2017): Goodwill Vol. 8 No. 2 Juli-Desember 2017
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v8i2.17947

Abstract

Abstract. Government spending provides a wide range of services to the community. The most significant component of government spending relates to social security and welfare. It is the capital expenditure in Local Government Budget which is intended to finance development to promote such general welfare of the people. Budget absorption is one of the factors in evaluating Government performance to stimulate economic growth. Local Government revenue and expenditure budgets have significant influences to contribute the growth of regional economy if they are absorbed maximally. Budget absorption for goods and services procurement is generally slow. Additionally, budget realization often accumulates at the end of the year due to various problems in both administrative and technical aspects. This study aims to examine the effect of management commitment, bureaucratic environment, human resource competence and implementation of e-procurement towards budget absorption for goods and services procurement. This is a quantitative research and employed multiple regression analysis. The sample of the research is 63 Government employees whose responsibilities are in the budget and goods and services procurement. They are staff in commitment making, budget executing, authorizing or signing the cash disbursement, procurement working group and expenditure treasurer at 14 SKPD Bolaang Southern Mongondow. The result shows that management commitment, bureaucratic environment, and e-procurement implementation have positive and significant impacts to the budget absorption for goods and services procurements. Human resource competencies do not affect the budget absorption for goods and services procurement. The practical implication of this research suggests policy makers to improve human resources competencies for sufficient budget absorption.Keyword: Budget Absorption, Management Commitment, Bureaucracy Environment, Human Resource Competencies, e-Procurement Abstrak. Belanja modal dalam struktur APBD merupakan pengeluaran pemerintah yang mencerminkan dukungan pemerintah dalam pembangunan untuk kesejahteraan masyarakat. Pelaksanaan belanja modal tersebut dalam rangka peningkatan pelayanan publik oleh pemerintah dalam bentuk kebutuhan dasar. Penyerapan anggaran merupakan salah satu tolok ukur kinerja pemerintah dalam menggerakkan roda perekonomian. Anggaran pendapatan dan belanja daerah memiliki pengaruh yang cukup signifikan dalam mendorong pertumbuhan ekonomi daerah apabila terserap secara maksimal. Penyerapan anggaran terkait pengadaan barang/jasa pada umumnya lambat bahkan realisasinya seringkali menumpuk diakhir tahun karena berbagai permasalahan yang dihadapi baik dari aspek administrasi maupun dari aspek teknis. Penelitian ini bertujuan untuk menguji pengaruh komitmen manajemen, lingkungan birokrasi, kompetensi sumber daya manusia, dan penerapan e-procurement terhadap penyerapan anggaran terkait pengadaan barang/jasa. Metode penelitian ini adalah kuantitatif dengan regresi berganda. Sampel penelitian adalah 63 orang yang menduduki jabatan di bidang yang berkaitan dengan anggaran dan pengelola pengadaan barang/jasa, diantaranya adalah pejabat pembuat komitmen, pejabat pelaksana teknis kegiatan, pejabat penandatangan surat perintah membayar, kelompok kerja pengadaan dan bendahara pengeluaran pada 14 SKPD Pemerintah Kabupaten Bolaang Mongondow Selatan. Hasil penelitian menunjukkan bahwa komitmen manajemen, lingkungan birokrasi, dan penerapan e-procurement berpengaruh positif dan signifikan terhadap penyerapan anggaran terkait pengadaan barang/jasa. Kompetensi sumber daya manusia tidak berpengaruh terhadap penyerapan anggaran terkait pengadaan barang/jasa. Implikasi praktis dari penelitian ini adalah untuk memberi masukan kepada pengambil kebijakan pada pemerintah daerah untuk lebih mengoptimalkan kompetensi sumber daya manusia dalam rangka peningkatan penyerapan anggaran.Kata kunci: Penyerapan Anggaran, Komitmen Manajemen, Lingkungan Birokrasi, Kompetensi Sumber Daya Manusia, e-Procurement.
Goodwill Vo. 4 No. 2 Desember 2013 Desember 2013, Goodwill
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 4, No 2 (2013): Goodwill Vo. 4 No. 2 Desember 2013
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v4i2.3515

Abstract

Goodwill Vo. 4 No. 2 Desember 2013
Analisa Akuntabilitas Belanja Hibah pada Pemerintah Kota Manado Runtuwarouw, Margaretha Yeane; Ilat, Ventje; Lambey, Linda
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 10, No 2 (2019): Goodwill Vol.10 No.2 Juli- Desember 2019
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v10i2.24976

Abstract

Abstract. This study aims to analyze the accountability of grant expenditure on the Government of the City of Manado. This research is a qualitative research with an exploratory approach. Data were obtained by in-depth interviews and documentation study. It was concluded that there are obstacles in the six grant expenditure management processes. The problems have occurred in the processes of accountability and reporting. Those problems are (1) compliance problems occurred in the process of implementing grants expenditure accountability, (2) regulatory constraints in which regulations have not yet been conveyed to grant managers, especially in relation to regional equipment, (3) constrains in the implementation of grant spendings in which they are processed in longer time because they have to go through several stages, (4) constraints in terms of lack of human resources competencies and capabilities of accountability and reporting, and (5) the limitations of supporting facilities in realizing accountability for grant spending. This study found that the coordination among grants managers, information and communication both managers and recipients of grants are very important to achieve accountability. Socialising regulations related to grant spending, affirming sanctions and aiding community or grant recipients will help to achieve better grant expenditure accountability. Various efforts were made to minimize the delay in submitting the grant fund accountability report, namely by giving sanctions, coordination between grant managers, more intensive requests for reports from recipients of the grant as well as the formulation of a standardized accountability report format to allow  grantees to compile accountability reports easier and to ease reviewers to examine the reports.Keywords: Grants Expenditure Accountability, Local Government.Abstrak. Penelitian ini bertujuan untuk menganalisa akuntabilitas belanja hibah pada Pemerintah Kota Manado. Penelitian ini adalah penelitian kualitatif dengan pendekatan eksploratori. Data diperoleh dengan teknik wawancara mendalam dan studi dokumentasi. Disimpulkan bahwa dari keenam proses pengelolaan belanja hibah, terdapat proses yang sering mengalami kendala yaitu proses pertanggungjawaban dan pelaporan. Kendala-kendala tersebut adalah (1) kendala kepatuhan yang terjadi dalam proses pelaksanaan akuntabilitas belanja hibah, (2) kendala regulasi, dimana regulasi belum tersampaikan kepada pengelola hibah khususnya perangkat daerah terkait, (3) kendala pelaksanaan belanja hibah yakni proses yang memerlukan waktu agak lama karena harus melewati beberapa tahap, (4) kendala kompetensi sumberdaya manusia dalam proses pertanggungjawaban dan pelaporan, (5) serta keterbatasan fasilitas penunjang merupakan kendala-kendala dalam mewujudkan akuntabilitas belanja hibah. Disamping itu, kerjasama antara pengelola hibah, informasi dan komunikasi baik untuk pengelola maupun penerima hibah sangat diperlukan dalam pencapaian akuntabilitas. Pentingnya sosialisasi peraturan-peraturan terkait belanja hibah, penegasan sanksi serta pendampingan bagi masyarakat atau penerima hibah akan membantu terlaksananya akuntabilitas belanja hibah yang lebih baik. Berbagai upaya dilakukan untuk meminimalisasikan keterlambatan penyampaian laporan pertanggungjawaban dana hibah yaitu dengan pemberian sanksi, adanya koordinasi antara pengelola hibah, permintaan laporan kepada penerima hibah yang lebih intensif serta penyusunan format laporan pertanggungjawaban yang baku agar memudahkan penerima hibah menyusun laporan pertanggungjawaban dan memudahkan pemeriksa.Kata kunci : Akuntabilitas Belanja Hibah, Pemerintah Kota.
PENGARUH INDEPENDENSI, OBYEKTIFITAS, PENGALAMAN KERJA, PENGETAHUAN, SERTA INTEGRITAS AUDITOR TERHADAP KUALITAS HASIL AUDIT DI LINGKUNGAN PEMERINTAH DAERAH PROVINSI SULAWESI UTARA Ilat, Ventje; Saerang, David P.E.; Wokas, Heince R.N.
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 6, No 2 (2015): Goodwill Vol. 6 No. 2 Desember 2015
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v6i2.10498

Abstract

The objectives of this research to empirically analyze the influence of independency, objectivity, job experience, knowledge, integrity, of audit quality. The population in this research are all auditor’s who worked on the Inspectorate of the city/ county in north Sulawesi. Sampling was conducted using a purposive sampling method and number of samples of 112 respondents. Primary data collection method used is questionnaire method. The data analysis technique used in This research is the technique of multiple regression analysis. The result showed that the independence, knowledge and integrity of the variables do not have a significant impact on audit quality. While the objectivity and job experience have a significant impact on audit quality

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