cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota manado,
Sulawesi utara
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
 12   13   14   15   16 
ANALISIS RELEVANSI LAPORAN REALISASI PENGGUNAAN DANA BANTUAN OPERASIONAL SEKOLAH PADA KABUPATEN HALMAHERA UTARA Salindeho, Weldi; Sondakh, Jullie J.; Manossoh, 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.v12i1.33992

Abstract

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.
Penerapan akuntansi lingkungan pada Rumah Sakit Umum Daerah Dr.Kanujoso Djatiwibowo Kota Balikpapan Anam, Hairul; Ramlah, Ramlah
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.v11i2.31252

Abstract

The aim of building a hospital is to improve health service. As an educational institution of health and research source, a hospital has both negative and positive sides for the environment. The waste produced might be direct impact which is very dangerous for environment. A hospital should give attention and be responsible for that, because an environment has contribution for the hospital. A hospital is supposed to spend much money. This thesis aims to know the implementation of environmental accounting in reporting informative financial report and to know the responsibility of environment at District Hospital of RSUD dr.Kanujoso Djatiwibowo Balikpapan relating to hospital waste mangement. This research employs descriptive qualitative design and District Hospital of RSUD dr.Kanujoso Djatiwibowo Balikpapan is used as the object of this research. This research involved staffs in the hospital who are dealing with environmental fee, for instance: planning, finance and sanitation staff. The result of this research shows that District Hospital of RSUD dr.Kanujoso Djatiwibowo Balikpapan controls hospital waste management properly. It was proven by not having external fee. To implement environmental accounting, hospital stakeholders haven't implemented it. The researcher identified, classified, and proposed environmental fee report. From the report, all of environmental fee could be transparantly seen.  It makes the staffs easy to control all parts of hospital waste.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN AKUNTANSI BERBASIS AKRUAL, SISTEM PENGENDALIAN INTERNAL PEMERINTAH DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN Ternalemta, Ternalemta; Kalangi, Lintje; 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.v12i1.32359

Abstract

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.
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) Wowor, Pingkan Elni; Nangoi, Grace; Kalangi, Lintje
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.v12i1.34926

Abstract

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.
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.

Page 14 of 24 | Total Record : 232

 12   13   14   15   16 

Filter by Year

2010 2023


Reset
Filter By Issues
All Issue Vol. 14 No. 2 (2023) Vol. 14 No. 1 (2023) Vol. 13 No. 2 (2022) Vol 13, No 1 (2022) Vol. 13 No. 1 (2022) Vol 12, No 2 (2021) Vol 12, No 1 (2021) Vol 11, No 2 (2020): Goodwill Vol.11 No.2 Juli-Desember 2020 Vol 11, No 1 (2020): Goodwill Vol. 11 No.1 Januari-Juni 2020 Vol 10, No 2 (2019): Goodwill Vol.10 No.2 Juli- Desember 2019 Vol 10, No 1 (2019): Goodwill Vol.10 No.1 Januari-Juni 2019 Vol 9, No 2 (2018): Goodwill Vol.9 No. 2 Juli-Desember 2018 Vol 9, No 1 (2018): Goodwill Vol. 9 No. 1 Januari-Juni 2018 Vol 8, No 2 (2017): Goodwill Vol. 8 No. 2 Juli-Desember 2017 Vol 8, No 1 (2017): Goodwill Vol. 8 No. 1 Juni 2017 Vol 7, No 2 (2016): Goodwill Vol. 7 No. 2 Desember 2016 Vol 7, No 1 (2016): Goodwill Vol. 7 No. 1 Juni 2016 Vol 6, No 2 (2015): Goodwill Vol. 6 No. 2 Desember 2015 Vol 6, No 1 (2015): Goodwill Vol. 6 No. 1 Juni 2015 Vol 5, No 2 (2014): Goodwill Vol 5, No 1 (2014): Goodwill Vol 4, No 2 (2013): Goodwill Vo. 4 No. 2 Desember 2013 Vol 4, No 1 (2013): Volume 4 Nomor 1 Juni 2013 Vol 3, No 2 (2012): Volume 3 Nomor 2 Desember 2012 Vol 3, No 1 (2012): Volume 3 Nomor 1 Juni 2012 Vol 2, No 2 (2011): Volume 2 Nomor 2 Desember 2011 Vol 2, No 1 (2011): Volume 2 Nomor 1 Juni 2011 Vol 1, No 1 (2010): Volume 1 Nomor 1 Desember 2010 More Issue