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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
 11   12   13   14   15 
Konservatisme akuntansi ditinjau dari agency conflict antara pemegang saham, kreditor dan manajemen Sudane, Gede Agus; Endiana, I Dewa Made; Pramesti, I Gusti Ayu Asri
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 11, No 2 (2020): Goodwill Vol.11 No.2 Juli-Desember 2020
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v11i2.31254

Abstract

The principle of conservatism is a concept that recognizes burdens and obligations as soon as possible despite the uncertainty about the results, but only recognizes income and assets when it is certain to be received. Based on the conservatism principle, if there is uncertainty about losses, the company must tend to record losses. Conversely, if there is uncertainty about profits, the company does not have to record profits. As such, profit statements tend to produce lower total profits and asset values just in case. This study aims to reexamine the effect of conflicts between shareholders and creditors and conflicts between shareholders and management. The sample in this study is manufacturing companies listed on the Indonesia stock exchange period 2017 to 2019. Determination of the sample using a purposive sampling method. Based on purposive sampling obtained 23 companies that meet the sample criteria. Conflicts between shareholders and creditors are measured using the DPR, ROA, and DER proxies, and conflicts between shareholders and management are measured using KI and KM proxies. The analytical tool used is multiple linear regression analysis. The results showed that the conflict variable between shareholders and creditors had no effect and the conflict between shareholders and management had a negative effect.
ANALISIS PROSES PEMBERIAN KREDIT PADA BANK RAKYAT INDONESIA (BRI) CABANG BITUNG Supit, Wandha Marina; Nangoi, Grace B; Warongan, Jessy D. L.
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i1.32362

Abstract

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.
Pengaruh Leverage, Kepemilikan Institusional dan Arus Kas Operasi Terhadap Penghindaran Pajak Pada Perusahaan Tambang yang Terdaftar di Bursa Efek Indonesia Periode 2014-2019 GAZALI, AHMAD; KARAMOY, HERMAN; GAMALIEL, HENDRIK
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 11, No 2 (2020): Goodwill Vol.11 No.2 Juli-Desember 2020
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v11i2.30278

Abstract

Abstract. This study aims to examine the effect of leverage, institutional ownership and operating cash flow on tax avoidance of mining companies. In this study using secondary data in the form of financial statements of mining companies from 2014-2019. The sample in this study were 34 company samples and 204 observations. The analytical method used in this study was multiple linear regression. The results showed that partially, variable leverage, institutional ownership and operating cash flow had positive effect on tax avoidance.Keywords: leverage, institutional ownership, operating cash flow, tax avoidance Abstrak. Penelitian ini bertujuan untuk menguji pengaruh leverage, kepemilikan institusional dan arus kas operasi terhadap penghindaran pajak perusahaan tambang. Dalam penelitian ini menggunakan data sekunder berupa laporan keuangan perusahaan tambang dari tahun 2014-2019. Sampel dalam penelitian ini sebanyak 34 sampel perusahaan dan jumlah pengamatan atau observasi sebanyak 204. Metode analisis yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil penelitian menunjukkan secara parsial, variabel leverage, kepemilikan institusional dan arus kas operasi berpengaruh positif terhadap penghindaran pajak.Kata Kunci: leverage, kepemilikan institusional, arus kas operasi, penghindaran pajak.
PENGUJIAN MODEL KESUKSESAN SISTEM INFORMASI DELONE DAN MCLEAN PADA SISTEM APLIKASI PEMERIKSAAN (SIAP) DI BADAN PEMERIKSA KEUANGAN REPUBLIK INDONESIA PERWAKILAN PROVINSI SULAWESI UTARA Wara, Lidya Stefany; Kalangi, Lintje; Gamaliel, Hendrik
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i1.31885

Abstract

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.
ANALISIS PELAKSANAAN PROBITY AUDIT PENGADAAN BARANG/JASA PEMERINTAH PADA INSPEKTORAT DAERAH PROVINSI SULAWESI UTARA Jusuf, Renaldo Andrew; Nangoi, Grace B.; Tinangon, Jantje J.
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i1.32556

Abstract

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.
Analisis Pengawasan Inspektorat Daerah Terhadap Pelaksanaan E-Procurement Pada Pemerintah Provinsi Sulawesi Utara ADA, YUSTINUS; KALANGI, LINTJE; WARONGAN, JESSY D.L
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 11, No 2 (2020): Goodwill Vol.11 No.2 Juli-Desember 2020
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v11i2.30299

Abstract

Abstract. Inspectorate of North Sulawesi Province has a role to increase the effectiveness of E-Procurement implementation and to detect and prevent problems in the implementation of E-Procurement in the Regional Government of North Sulawesi Province. This study aims to analyze the implementation of supervision which has been carried out by the Regional Inspectorate of North Sulawesi Province as the Internal Government Supervisory Apparatus (APIP) in supporting the optimal functioning of E-Procurement in the Government of North Sulawesi Province. This is a qualitative research with a case study approach. Data were obtained by in-depth interviews, observation, and documentation study. The results show that (1) the supervision of the Regional Inspectorate on the implementation of E-Procurement in the North Sulawesi Provincial Government, has been conducted solely by Probity Audit activities and has not been yet implemented fully and effectively. It is because probity audits did not reach all work packages and were only carried out at certain stages of the process;(2) the Audit Work Program (PKA) are not accessed by the risk assessment process and SPSE upgrades are not accompanied by the socialization of the system to the Inspectorate as the Internal Government Supervisory Apparatus (APIP). These conditions occur due to several obstacles in the implementation of supervision. These constraints are (1) Not all auditors have the competencency skills to carry out an audit of E-Procurement, (2) the implementation of E-Procurement supervision has not been supported by the E-Procurement Audit Guideline, and (3) limited communications between the auditor and the auditee. In order to establish the effectiveness of the implementation of E-procurement: (1) Regional Inspectorate supervision are needed to improve auditor competencency, (2) the internal control system of the Regional Organization must be improved by carrying out socialization, technical guidance, and (3) improving the APIP supervision system with the use of supervision applications and the establishment of the E-Procurement Task Force.Keywords: Supervision, E-Procurement, Probity AuditAbstrak. Inspektorat Daerah Provinsi Sulawesi Utara berperan untuk meningkatkan efektivitas pelaksanaan E-Procurement serta mendeteksi dan mencegah timbulnya permasalahan dalam pelaksanaan E-Procurement pada Pemerintah Daerah Provinsi Sulawesi Utara. Penelitian ini bertujuan menganalisis pelaksanaan pengawasan yang telah dilaksanakan oleh Inspektorat Daerah Provinsi Sulawesi Utara selaku Aparat Pengawasan Intern Pemerintah (APIP) dalam mendukung optimalnya fungsi pelaksanaan E-Procurement pada Pemerintah Provinsi Sulawesi Utara. Penelitian ini adalah jenis penelitian kualitatif dengan pendekatan studi kasus. Data diperoleh melalui teknik wawancara mendalam, observasi dan studi dokumentasi. Hasil penelitian menunjukkan bahwa (1) pengawasan Inspektorat Daerah atas pelaksanaan  E-Procurement di Pemerintah Provinsi Sulawesi Utara hanya melalui kegiatan Probity Audit dan belum sepenuhnya efektif, karena probity audit tidak menjangkau semua paket pekerjaan dan hanya dilakukan pada tahapan proses tertentu; (2) Program Kerja Audit (PKA) tidak melalui proses penilaian resiko dan upgrade SPSE tidak dibarengi dengan sosialisasi sistem kepada Inspektorat selaku Aparat Pengawasan Internal Pemerintah (APIP). Kondisi di atas terjadi karena adanya beberapa kendala dalam pelaksanaan pengawasan. Kendala-kendala tersebut yaitu (1) tidak semua auditor memiliki kompetensi untuk melaksanakan audit atas E-Procurement, (2) pelaksanaan pengawasan E-Procurement belum didukung dengan Pedoman Audit E-Procurement dan (3) komunikasi yang terbatas antara auditor dan auditee. Agar pengawasan Inspektorat Daerah menjadi efektif atas pelaksanaan E-Procurement maka diperlukan perbaikan yaitu (1) meningkatkan kompetensi auditor, (2) meningkatkan Sistem Pengendalian Internal Perangkat Daerah dengan cara pelaksanaan sosialisasi dan bimbingan teknis dan (3) meningkatkan sistem pengawasan APIP melalui penggunaan aplikasi pengawasan dan pembentukan Satgas E-Procurement.Kata Kunci: Pengawasan, E-Procurement, Probity Audit
KAJIAN KOMPREHENSIF PENGGUNAAN DANA KREDIT PADA MITRA BINAAN PROGRAM KEMITRAAN DAN BINA LINGKUNGAN PT. JASA RAHARJA MANADO Rompas, Vichri V.; Ilat, Ventje; Gamaliel, Hendrik
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i1.31886

Abstract

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.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN PENDANAAN STRUKTUR MODAL EKSTERNAL PADA PERUSAHAAN INDUSTRI MANUFAKTUR DI INDONESIA YANG TERDAFTAR DI BURSA EFEK INDONESIA Bagu, Agustin; Karamoy, Herman; Gamaliel, Hendrik
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i1.33270

Abstract

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.
Pengaruh Sikap Terhadap Perilaku, Norma Subyektif, Kontrol Perilaku Yang Dipersepsikan Dan Kepercayaan Pada Pemerintah Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Niat Sebagai Variabel Intervening (Survey Pada KPP Pratama Manado) KARWUR, JONES M.; SONDAKH, JULLIE J.; KALANGI, LINTJE
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 11, No 2 (2020): Goodwill Vol.11 No.2 Juli-Desember 2020
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v11i2.30417

Abstract

  Abstrak. Penelitian ini menganalisis pengaruh variabel-variabel yang terdapat dalam Theory of Planned Behavior, yaitu sikap terhadap perilaku, norma subyektif, kontrol perilaku yang dipersepsikan terhadap kepatuhan wajib pajak dengan niat sebagai variabel intervening. Penelitian ini juga menguji apakah kepercayaan pada pemerintah mempengaruhi kepatuhan pajak wajib pajak orang pribadi. Sampel penelitian ini adalah wajib pajak yang terdaftar pada KPP Pratama Manado dengan kriteria wajib pajak orang pribadi non karyawan atau yang pajaknya tidak dipotong oleh pihak ketiga. Desain penelitian adalah survei dan instrument yang digunakan adalah kuisioner. Jumlah sampel sebanyak 115 wajib pajak orang pribadi. Alat uji yang digunakan adalah Partial Least Square (PLS) dengan bantuan program SmartPLS. Hasil pengujian hipotesis menunjukkan bahwa norma subyektif, kontrol perilaku yang dipersepsikan dan kepercayaan pada pemerintah berpengaruh langsung terhadap kepatuhan wajib pajak, sedangkan sikap terhadap perilaku tidak berpengaruh langsung pada kepatuhan wajib pajak. Hasil studi juga menunjukkan bahwa sikap terhadap perilaku, norma subyektif dan kontrol perilaku yang dipersepsikan berpengaruh terhadap niat perilaku kepatuhan pajak. Hasil pengujian terakhir adalah niat berpengaruh terhadap kepatuhan wajib pajak.Kata Kunci: sikap terhadap perilaku, norma subyektif, kontrol perilaku yang dipersepsikan, kepercayaan pada pemerintah, niat, kepatuhan wajib pajak. 
POTENSI PAJAK HOTEL DI KOTA GORONTALO Sardjono, Olivia Y. M.; Ilat, Ventje; Warongan, Jessy D. L.
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i1.32018

Abstract

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.

Page 13 of 24 | Total Record : 232

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