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JURNAL RISET AKUNTANSI DAN AUDITING
Published by Universitas Sam Ratulangi
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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 232 Documents
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Pengaruh Kesadaran Membayar Pajak, Pengetahuan dan Pemahaman Peraturan Perpajakan, dan Kualitas Layanan terhadap Kemauan Membayar Pajak Wajib Orang Pribadi di Kota Tomohon Lovihan, Siska
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 5, No 1 (2014): Goodwill
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v5i1.4930

Abstract

Tax is a State financial resources, including individual taxpayers who became a mainstay of the government to obtain funds to finance the implementation of the country. For taxpayers who performing independent personal services no parties are forced to pay taxes. They have a tax ID because of their own free will. This phenomenon is deemed interesting to be associated with factors that encourage people to pay taxes, therefore this study will discuss the influence of the tax paying awareness, knowledge and understanding of tax laws, and the quality of service to the willingness paying taxes an individual taxpayer. Object of this study is the individual taxpayer who performing independent personal services registered in the Office of Counseling and Consultation Services Tax Tomohon the number of samples 77. T test used in hypothesis testing, to determine whether the independent variables significantly partially or not on the dependent variable and to determine the effect of independent variables on the dependent variable simultaneously used F test. Of the research that has been done, it is known that partial paying taxes awareness, and the quality of service significantly influence willingness paying taxes individual taxpayer in the city of Tomohon. While knowledge and understanding of tax laws do not significantly affect the willingness paying taxes an individual taxpayer in Tomohon. Taken together, paying taxes awareness, knowledge and understanding of tax laws, and the impact of service quality on willingness paying taxes individual taxpayer in Tomohon City.
Pengaruh Profitabilitas, Likuiditas, Leverage, Ukuran Perusahaan dan Opini Auditor Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2012-2016 Veronika, Angelia; Nangoi, Grace; Tinangon, Jantje
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.v10i2.25611

Abstract

Abstract. The purpose of this research is to determine the effect of Profitability (X1), Liquidity (X2), Leverage (X3), Company Size (X4) and Auditor Opinion (X5) on Financial Reporting Timeliness on Manufacture Companies on the Indonesian Stock Exchange Period 2012-2016. Sampling method used purposive sampling. There are 125 years of companies from 25 manufacturing companies listed on the Indonesian Stock Exchange. Data were taken from audited financial reports from 2012 to 2016 which published in www.idx.co.id. Hypotesis was tested by Logistic regression. The result of this research shows that profitability had significant effect on financial reporting timeliness as shown by the value of level significant 0,041 < 0,05, liquidity had insignificant effect on financial reporting timeliness as shown by the value of level significant 0,0,718 > 0,05, leverage had insignificant effect on financial reporting timeliness as shown by the value of level significant 0,589 > 0,05, company size had insignificant effect on financial reporting timeliness as shown by the value of level significant 0,364 > 0,05, and auditor opinion had insignificant effect on financial reporting timeliness as shown by the value of level significant 0,652 > 0,05.Keywords: Profitability, Liquidity, Leverage, Company Size, Auditor Opinion, financial reporting timelinessAbstrak. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas (X1), likuiditas (X2), leverage (X3), ukuran perusahaan (X4) dan opini auditor (X5) terhadap ketepatan waktu penyampaian laporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2012-2016. Teknik pengambilan sampel menggunakan purposive sampling. Terdapat 125 tahun perusahaan dari 25 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan data sekunder yaitu laporan keuangan tahunan perusahaan yang diperoleh dari website resmi Bursa Efek Indonesia. Pengujian dilakukan dengan menggunakan analisis regresi logistik karena variabel dependen dalam penelitian ini ialah variabel dummy (variabel yang sifatnya kualitatif). Hasil penelitian menunjukkan bahwa hipotesis pertama yaitu profitabilitas berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan yang ditunjukkan dengan nilai signifikansi 0,041 < 0,05, hipotesis kedua yaitu likuiditas tidak berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan yang ditunjukkan dengan nilai signifikansi 0,718 > 0,05, hipotesis ketiga yaitu Leverage tidak berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan yang ditunjukkan dengan nilai signifikansi 0,589 > 0,05, hipotesis keempat yaitu ukuran perusahaan tidak berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan yang ditunjukkan dengan nilai signifikansi 0,364 > 0,05, dan hipotesis kelima yaitu opini auditor tidak berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan yang ditunjukkan dengan nilai signifikansi 0,652 > 0,05. Kata Kunci: Profitabilitas, Likuiditas, Leverage, Ukuran Perusahaan, Opini Auditor, Ketepatan Waktu Penyampaian Laporan Keuangan
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA INSPEKTORAT KOTA TOMOHON Ilat, Cicilia; Saerang, David P.E.
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.v6i2.10501

Abstract

The results based on a count coefficient for the linear regression equation by 0.639. This suggests that in this equation the model of 0.639 explained by the influence of the independent variables (the competence, independence and experience) on the dependent variable (performance inspectorate), while the remaining 36.1% is explained by other factors that are not included in this model , After testing the hypothesis with the t-test, it was concluded that the independence (X2) and experience (X3) significantly affect the performance of the inspectorate, while competence does not significantly affect the performance of the inspectorate. Furthermore, the F-test, showed that competence (X1), independence (X2) and experience (X3) jointly affect the performance of the inspectorate. The degree of influence of each variable appears in the regression coefficient that is competence (X1) of 0.059; independence (X2), amounting to 0.748 and the regression coefficient of variable experience (X3) of 1.087.Implikasi findings of this study is to boost the performance of inspectorates to create good financial management with efforts to increase the independence, experience for inspectorates and with due regard to the competence of the inspectorate as a qualification for functional inspectorate. Increased capacity, all three factors the results of this study need to be done jointly for mutually complementary.
Pengaruh Pengelolaan Barang Milik Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Kepulauan Talaud Poae, Yulpi; Ilat, Ventje; Warongan, Jessy
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.v8i1.15356

Abstract

Abstract. This study is intended to analyze the influence of Regional-Owned Asset (BMD) management towards the quality of the financial statements of Talaud Local Government. The variables used in this study are planning, assessment, administration, and BMD surveillance and control. 158 respondents were taken by using purposive sampling method. This is a quantitative research with multiple regression analysis. The results show that the assessment, administration, surveillance and control of BMD partially significantly influence the quality of the financial statements of local government, while the planning has negative and insignificant influence to the quality of the financial statements of local government. The results also indicate that the planning, assessment, administration, surveillance and control of BMD simultaneously, positively and significantly influence the quality of the financial statements of Talaud Local Government. The value of the coefficient of determination shows that planning, assessment, administration, and surveillance and control of BMD influence simultaneously to the quality of financial statements of local government at 36.5%, the balance 63.5% is influenced by other factors outside the research model. Keywords: Quality of Financial Statements of Talaud Local Government, Planning, Assessment, Administration, BMD Surveillance and Control. Abstrak. Penelitian ini bertujuan untuk menganalisis pengaruh pengelolaan Barang Milik Daerah (BMD) terhadap kualitas laporan keuangan Pemerintah Daerah Kabupaten Kepulauan Talaud. Variabel-variabel yang digunakan adalah perencanaan, penilaian, penatausahaan, serta pengawasan dan pengendalian BMD. Dengan menggunakan metode purposive sampling, jumlah sampel penelitian yang diambil sebanyak 158 responden. Jenis penelitian ini adalah kuantitatif dengan menggunakan metode analisis regresi berganda. Hasil penelitian menunjukkan bahwa secara parsial penilaian, penatausahaan, pengawasan dan pengendalian BMD memiliki pengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah daerah, sedangkan perencanaan BMD memiliki pengaruh negatif dan tidak signifikan terhadap kualitas laporan keuangan pemerintah daerah. Hasil pengujian secara simultan menunjukkan bahwa perencanaan, penilaian, penatausahaan, pengawasan dan pengendalian BMD berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah daerah. Nilai dari koefisien determinasi menunjukkan bahwa perencanaan, penilaian, penatausahaan, pengawasan dan pengendalian BMD bersama-sama berkontribusi terhadap kualitas laporan keuangan pemerintah daerah yaitu sebesar 36,5%, sisanya 63,5 % dipengaruhi oleh faktor lain diluar model penelitian. Kata Kunci: Kualitas LKPD, Perencanaan, Penilaian, Penatausahaan, Pengawasan dan Pengendalian BMD
Pengaruh Kompetensi Aparat Pengelola Dana Desa, Komitmen Organisasi Pemerintah Desa, dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa Di Kabupaten Gorontalo Mada, Sarifudin; Kalangi, Lintje; Gamaliel, Hendrik
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.v8i2.17199

Abstract

Abstract. The accountability of village fund management has become a demand for local government. The existence of this demand results from the implementation of Law No. 6 of 2014 on the Village. The management of village funds in Gorontalo Regency is still far from the expectations. Problems emerging from the accountability of village fund management are related to the competence of village fund management officers, the commitment of village government organizations, and community participation. This research aims to know and analyze the influence of competence of village fund management officer, commitment of village government organization, and public participation to accountability of village fund management in Gorontalo Regency. This is a quantitative research study and data were collected by surveys or questionnaires. Population and sample are village fund management officers in Gorontalo Regency with 120 respondents. The hypothesis was tested by multiple linear regression analysis with SPSS application. The findings show that: (1). The competence of village fund management officers has a positive and significant impact on the accountability of village fund management; (2). The commitment of village government organizations has a positive and significant impact on the accountability of village fund management; (3). Community participation has a positive and significant impact on the accountability of village fund management. The coefficient of determination is 0.751. This shows that the influence of independent variables namely: the competence of the village fund management officer, the commitment of the village government organization, and the participation of the society, towards the dependent variable (the accountability of village fund management) explained by the equation model in this research is 75.10%. While the rest of 24. 90% is explained by other factors which are not included in this model. The implications of this study are to encourage the accountability of village fund management through the increased competence of village fund management officers, village government organizational commitment, and community participation.Keywords: Competence of village fund management officers, Commitment of village government organization, Community participation, accountability of village fund management.Abstrak. Akuntabilitas pengelolaan dana desa sudah menjadi sebuah tuntutan bagi pemerintah desa. Adanya tuntutan ini sebagai akibat implementasi Undang-Undang Nomor 6 Tahun 2014 tentang Desa. Pengelolaan dana desa di Kabupaten Gorontalo masih jauh dari harapan. Masalah yang timbul terkait akuntabilitas pengelolaan dana desa berkaitan dengan kompetensi aparat pengelola dana desa, komitmen organisasi pemerintah desa, dan partisipasi masyarakat. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh kompetensi aparat pengelola dana desa, komitmen organisasi pemerintah desa, dan partisipasi masyarakat terhadap akuntabilitas pengelolaan dana desa di Kabupaten Gorontalo. Jenis penelitian ini adalah penelitian kuantitatif metode survey. Populasi dan sampel adalah aparat pengelola dana desa di Kabupaten Gorontalo sejumlah 120 responden. Pengumpulan data menggunakan kusioner. Pengujian hipotesis menggunakan analisis regresi linier berganda dengan aplikasi SPSS. Hasil penelitian menunjukkan bahwa: (1). Kompetensi aparat pengelola dana desa berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan dana desa; (2). Komitmen organisasi pemerintah desa berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan dana desa; (3). Partisipasi masyarakat berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan dana desa. Nilai koefisien determinasi adalah 0,751. Hal ini menunjukkan bahwa besarnya pengaruh variabel independen, yaitu kompetensi aparat pengelola dana desa, komitmen organisasi pemerintah desa, dan partisipasi masyarakat terhadap variabel dependen yaitu akuntabilitas pengelolaan dana desa yang diterangkan oleh model persamaan dalam penelitian ini adalah sebesar 75,10%. Sedangkan sisanya sebesar 24,90% dijelaskan oleh faktor-faktor lain yang tidak dimasukkan dalam model ini. Implikasi temuan penelitian ini adalah untuk mendorong pengelolaan dana desa yang akuntabel melalui peningkatan kompetensi aparat pengelola dana desa, komitmen organisasi pemerintah desa, dan partisipasi masyarakat.Kata kunci: Kompetensi aparat pengelola dana desa, komitmen organisasi pemerintah desa, partisipasi masyarakat, akuntabilitas pengelolaan dana desa.
Pengaruh Pengetahuan Tentang Anggaran, Partisipasi Masyarakat, Transparansi Kebijakan Publik, Dan Akuntabilitas Publik Terhadap Pengawasan Keuangan Daerah Pada Dewan Perwakilan Rakyat Daerah di Wilayah Sulawesi Utara Lambajang, Amelia A; Saerang, David P E; Morasa, Jenny
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 9, No 1 (2018): Goodwill Vol. 9 No. 1 Januari-Juni 2018
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v9i1.19630

Abstract

Abstrak. Penelitian ini bertujuan untuk menguji secara empiris pengaruh pengetahuan tentang anggaran, partisipasi masyarakat, transparansi kebijakan publik, dan akuntabilitas publik terhadap pengawasan keuangan daerah. Penelitian ini adalah penelitian kuantitatif dengan pendekatan penelitian survey. Data yang diperoleh melalui teknik survey melalui penyebaran kuisioner kepada responden penelitian. Sampel ditentukan melalui metode purposive sampling. Para responden adalah seluruh anggota DPRD Kota Manado dan anggota DPRD Provinsi Sulawesi Utara. Metode analisis data menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa: (1) pengetahuan tentang anggaran berpengaruh positif dan signifikan terhadap pengawasan keuangan daerah; (2) partisipasi masyarakat berpengaruh positif dan signifikan terhadap pengawasan keuangan daerah; (3) transparansi kebijakan publik tidak berpengaruh signifikan terhadap pengawasan keuangan daerah; (4) akuntabilitas publik berpengaruh dan signifikan terhadap pengawasan keuangan daerah; (5) variabel pengetahuan tentang anggaran, partisipasi masyarakat, transparansi kebijakan publik, dan akuntabilitas publik berpengaruh secara silmutan terhadap pengawasan keuangan daerah.Kata Kunci: Pengetahuan Tentang Anggaran, Partisipasi Masyarakat, Transparansi Kebijakan Publik, Akuntabilitas Publik, Pengawasan Keuangan Daerah
KAJIAN PERBEDAAN PEMAHAMAN TENTANG PERTANGGUNGJAWABAN PELAKSANAAN KEGIATAN UNTUK BELANJA MAKAN MINUM (Studi Kasus pada Badan Kepegawaian Daerah Provinsi Sulawesi Utara Tahun 2013) Subu, Supriyadi; Mawingkere, Lidya; Kalangi, Lintje
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.v6i2.10491

Abstract

This study aims to determine the problems in the accountability of the activities at BKD North Sulawesi, as well as to gain a shared understanding between the auditor of the Inspectorate with BKD North Sulawesi regarding accountability of eating and drinking expenditure in the designation in accordance with programs and activities that are organized in the DPA SKPD , so that there are no more errors in the document creation process of accountability by implementing activities. The object of this research is the Regional Employment Board of North Sulawesi Province and the Inspectorate of North Sulawesi province in which researchers took multiple samples among others, Treasurer Expenditure on BKD North Sulawesi province and DKP North Sulawesi Province, Head of Sub Division of Planning and Finance at BKD and DKP North Sulawesi Province, Staff At BKD, Flammable related to the functions of Treasury and Verification, Auditor and Functional Implementation Supervisory Affairs Regional Government (P2UPD) in North Sulawesi Provincial Inspectorate. Sample numbering 12 people. Data collected in the form of primary data obtained through interviews with a sample. Tesis ini using qualitative research approaches. The results showed that there are some things that a problem is found in the differences in the understanding of the accountability of the budget for eating and drinking expenditure at BKD North Sulawesi province with the auditors of the Inspectorate of North Sulawesi province. The other thing that is encountered is the problem of communication, and understanding of the regulations are still lacking.
ANALISIS PERBANDINGAN KINERJA BERDASARKAN CAMELS PADA BANK YANG TERDAFTAR DI OTORITAS JASA KEUANGAN Pelealu, Iwan; Karamoy, Herman; Poputra, Agus Tony
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.v8i1.15309

Abstract

Abstract. Bank’s financial health can be defined as an ability of the bank in conducting its banking operations as normal and can meet its obligations properly in ways that conform with applicable laws and regulations. Rules about bank’s financial helath that applied in Indonesia cover various apsects of the bank activities, ranging from fund rasing until the use and disbursement of the fund. Assesment of the banks includes an assessment of the factors of capital, asset quality, management, earnings, liquidity, and sensitivity of market known as CAMELS. Financial Services Authority of Indonesia has classified all convensional and commercial banks in Indonesia to State Banks, Regional Banks, Private Banks, Mixed Banks, and Foreign Banks. This study is aimed to comparative analysis based on CAMELS in State Banks, Regional Banks, Private Banks, Mixed Banks, and Foreign Banks. The population in this study is all convensional banks (State Banks, Regional Banks, Private Banks, Mixed Banks, and Foreign Banks) listed in Financial Services Authority of Indonesia from 2010-2015 consists of 105 banks. Respondents were chosen by using purposive sampling and the number of samples the criteria is 20 banks (with details 4 State Banks, 4 Regional Banks, 4 Private Banks, 4 Mixed Banks, and 4 Foreign Banks). The analytical method used in this study is the average difference (t-test). The result shows that the usage of proxy CAMELS ratio to analyze comparioson of bank performance found that State Banks are the best among those Regional Banks, Private Banks, Mixed Banks, and Foreign Banks. Key Words: financial statements, CAMELS, core capital, common equity tier 1, risk profile, bank’s financial health, Basel, Financial Services Authority of Indonesia.   Abstrak. Tingkat kesehatan bank dapat diartikan sebagai kemampuan suatu bank melakukan kegiatan operasional perbankan secara normal dan mampu memenuhi semua kewajibannya dengan baik dengan cara-cara yang sesuai dengan peraturan perundangan yang berlaku. Aturan mengenai kesehatan bank yang diterapkan di Indonesia mencakup berbagai aspek dalam kegiatan bank, mulai dari penghimpunan dana sampai dengan penggunaan dan penyaluran dana. Penilaian tingkat kesehatan bank mencakup penilaian terhadap faktor-faktor permodalan, kualitas aset, manajemen, rentabilitas, likuiditas, dan senstivitas pasar dikenal dengan CAMELS (Capital Ratio, Asset Quality Ratio, Management, Earning, Liquidity, and Sensitivity of Market). Pihak Otoritas Jasa Keuangan membagi klafisikasi seluruh Bank yang berada di Indonesia kedalam 5 kategori/kelompok yaitu: Bank Nasional, Bank Pembangunan Daerah, Bank Swasta Nasional, Bank Campuran, dan Bank Asing. Tujuan yang hendak dicapai dalam penelitian ini adalah untuk menganalisis perbandingan kinerja berdasarkan CAMELS pada Bank Nasional dengan Bank Pembangunan Daerah, Bank Nasional dengan Bank Swasta Nasional, dan Bank Campuran dengan Bank Asing. Populasi dalam penelitian ini adalah seluruh bank (Bank Nasional, Bank Pembangunan Daerah, Bank Swasta Nasional, Bank Campuran, dan Bank Asing) yang tercatat di Otoritas Jasa Keuangan tahun 2010-2015 sebanyak 153 bank, dengan menggunakan purposive sampling jumlah sampel yang memenuhi kriteria adalah sebanyak 20 bank (dengan perincian 4 bank nasional, 4 bank pembangunan daerah, 4 bank swasta nasional, 4 bank campuran, dan 4 bank asing). Metode analisis yang digunakan adalah uji beda rata-rata (t-test). Hasil penelitian diperoleh menunjukkan bahwa kinerja bank nasional adalah yang paling baik dibandingkan bank pembangunan daerah, bank swasta nasional, bank campuran, dan bank asing. Kata Kunci: laporan keuangan bank, CAMELS, modal inti, modal inti utama, profil risiko, tingkat kesehatan bank, Basel, Otoritas Jasa Keuangan.  
Analisis Pengelolaan Dan Pemanfaatan Dana Desa Di Kecamatan Damau Kabupaten Kepulauan Talaud Salindeho, Mariam Magdalena; Kalangi, Lintje; Warongan, Jessy
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.v8i2.17420

Abstract

Abstract. This study aims to analyze the Management and Utilization of Village Funds in District Damau Talaud Islands. This is a qualitative exploratory research. Data were obtained by in-depth interviews, observation and documentation study. Key informants were determined by purposive sampling to obtain correct and accurate information. Informants are Village Devices, Village Assistants, Religious Leaders and Customary People. Interviews were conducted by semi-structured in-depth interviews for about 45 to 60 minutes. The triangulation method was used in testing the validity or credibility of data and data sources. Interviews were transcribed into data transcriptions. The results of the interpretation are summarized in the narrative text. The results indicate that the management and utilization of village funds (starting from their planning, executing, administrating and responsibility) are conducted in accordance with Permendagri Number 113 year 2014. This research also found that there are several obstacles in the Management and Utilization of Village Funds in District Damau, for instance the regulations obstruct structure bureaucracy. Those regulations governing the planning process do not match the basic needs of the existing priorities in the village. Other obstacles are limited knowledge and understanding of human resources, ineffective communication between the village head and other village apparatus or between the village head and the community. It is thus the Permendesa must be in accordance with the situation and conditions in the village, so that the planning process can answer the basic needs of the priorities in the village. In addition, guidance and supervision from local government should be more effective including local government should conduct socialization and guide the village treasurer to understand SISKEUDES sufficiently.Keywords: Management of Village Funds, Benefit of Village Funds, Village Fund Issues.Abstrak. Dalam penelitian ini bertujuan menganalisis Pengelolaan Dan Pemanfaatan Dana Desa Di Kecamatan Damau Kabupaten Kepulauan Talaud. Penelitian ini adalah penelitian kualitatif dengan pendekatan eksploratif. Data diperoleh melalui teknik wawancara mendalam dan studi dokumentasi. Informan kunci ditentukan secara purposive sampling untuk mendapatkan hasil informasi yang tepat dan akurat. Para informan adalah Perangkat Desa, Pendamping Desa dan Tokoh Agama. Wawancara menggunakan In-depth interview jenis semi terstruktur selama 45 hingga 60 menit. Metode triangulasi digunakan dalam pengujian validitas atau kredibilitas data dan sumber data. Hasil interpretasi disimpulkan dalam teks naratif. Hasil penelitian menunjukkan bahwa dalam proses pengelolaan dan pemanfaatan Dana Desa mulai dari perencanaan, pelaksanaan, penatausahaan, pelaporan dan pertanggungjawaban sudah mengacu pada Permendagri Nomor 113 Tahun 2014. Penelitian ini juga menemukan beberapa hambatan dalam pengelolaan dan pemanfaatan dana desa, misalnya regulasi yang menyebabkan hambatan dalam struktur birokrasi. Regulasi yang mengatur pada proses perencanaan tidak sesuai dengan kebutuhan dasar prioritas yang ada di desa. Hambatan lainnya adalah keterbatasan pengetahuan dan pemahaman sumber daya manusia, komunikasi yang tidak efektif antara kepala desa dengan perangkat desa lainnya maupun antara kepala desa dengan masyarakat. Dengan demikian seharusnya regulasi turun sebelum dilaksanakannya musrembang desa sehingga pada saat usulan sampai pada penetapan APBDesa sesuai dengan situasi dan kondisi yang ada di desa supaya proses perencanaan dapat menjawab kebutuhan dasar prioritas di desa. Pembinaan dan pengawasan dari pemerintah daerah juga harus lebih efektif serta pemerintah daerah harus mengadakan sosialisasi dan bimbingan kepada bendahara desa tentang SISKEUDES.Kata Kunci: Pengelolaan Dana Desa, Manfaat Dana Desa, Hambatan Dana Desa. 
Analisis Penerapan PSAP Nomor 13 Tentang Penyajian Laporan Keuangan Badan Layanan Umum Pada RSUP Prof. Dr. R. D. Kandou Manado Kawenas, Riani Isye; Kalangi, Lintje; Lambey, Linda
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 9, No 1 (2018): Goodwill Vol. 9 No. 1 Januari-Juni 2018
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v9i1.18685

Abstract

Abstract. This study aims to analyze the presentation of financial statements in public service agencies at the RSUP Prof. Dr. R. D. Kandou in accordance to PSAP Number 13. This is a qualitative exploratory research. Data were obtained by in-depth interviews, observation and documentation study. Key informants were determined by purposive sampling in order to meet criterias and to obtain accurate and correct information. Triangulation techniques were used to test the validity of data and data sources. The data were transcribed from the interviews transcriptions. The transcriptions were analyzed by analytical methods consisting of finding themes/coding, conceptualizing scientific statements and interpreting them in narrative form. The results show that the presentation of financial statements in public service agencies at the Prof. Dr. R. D. Kandou has implemented or in accordance to PSAP Number 13. However, they do not completely implement it, particularly in recognizing revenue on Operational Cooperation (KSO). In fact, there are some obstacles in preparing the financial statements. Those obstacles are (1) no clear regulation on the definition of KSO, (2) lack of additional rules or technical guidelines to describe the implementation of PSAP Number 13 for KSO, (3) lack of communication from the Ministry of Health to the Hospital resulting in lack of qualified human resources influences the realization target of PNBP and (4) the assessment of hospital performance is influenced by PSAP Number 13. Due to the importance of the work unit to comply with this regulation, it is necessary to strive to support policies to ensure the implementation of PSAP Number 13 is in accordance to the provisions.Keywords: PSAP Number 13, Public Service Board, Regulation, Effect of ImplementationAbstrak. Penelitian ini bertujuan menganalisis penyajian laporan keuangan badan layanan umum pada RSUP Prof. Dr. R. D. Kandou berdasarkan penerapan PSAP Nomor 13. Penelitian ini menggunakan metode kualitatif dengan pendekatan eksploratori. Data diperoleh melalui teknik wawancara mendalam, observasi dan studi dokumentasi. Informan kunci ditetapkan secara purposive sampling dengan 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 penyajian laporan keuangan badan layanan umum pada RSUP Prof Dr. R. D. Kandou berdasarkan PSAP Nomor 13 telah diterapkan, namun belum secara keseluruhan, khususnya dalam mengakui pendapatan atas Kerjasama Operasional (KSO). Dalam penyusunan laporan keuangan masih ditemukan beberapa kendala antara lain (1) belum adanya regulasi yang jelas tentang pengertian KSO, (2) belum tersedianya aturan tambahan atau petunjuk teknis untuk menjabarkan penerapan PSAP Nomor 13 untuk KSO, (3) kurangnya komunikasi dari Kementerian Kesehatan RI kepada Rumah Sakit yang mengakibatkan kurangnya SDM yang memahami dan (4) adanya pengaruh penerapan PSAP Nomor 13 terhadap target realisasi PNBP pengaruh penerapan PSAP Nomor 13 pada penilaian kinerja Rumah Sakit.  Karena pentingnya satuan kerja untuk patuh pada regulasi ini maka perlu diupayakan kebijakan pendukung untuk memastikan implementasi PSAP Nomor 13 berjalan sesuai ketentuan.Kata Kunci: PSAP Nomor 13, Badan Layanan Umum, Regulasi, Pengaruh Penerapan.

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