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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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ANALISIS POTENSI PENERIMAAN PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) DI SELURUH KABUPATEN/ KOTA PROVINSI MALUKU UTARA Lumikis, Riri I.C; Saerang, David P.E.; Ilat, Ventje
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.v6i2.10495

Abstract

Local Taxes and Levies is one source of local revenue that has a very important role in the implementation of regional development in North Maluku province. Therefore, with the increasing realization of the kind of reception is in the formation of local revenue (PAD), will show an increase in local fiscal autonomy, as well as reduce the dependence of local development funding from the central government finances. The type of data used in this research, Quantitative Data is data in the form of numbers or numbers that can be processed or analyzed using mathematical or statistical calculations. The research was conducted at the Bureau of Financial Accounting Section of North Maluku Province which is one of the government agencies. Based on the results of research based on the evaluation of historical data and projections of potential tax revenue projections District / City of North Maluku in the next year will increase 29% and the revenue potential Retribution District / City of North Maluku in the next year will increase 77%.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENYERAPAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) PEMERINTAH KABUPATEN KEPULAUAN TALAUD Gagola, Ledy; Sondakh, Jullie; 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.v8i1.15330

Abstract

Abstract. Budget is a statement regarding the estimation of the performance to be achieved during a certain period of time stated in the financial measures and expressed how much it costs to the plans made (expenses / expenditures) as well as how much and how to get money to fund the plan. Budget (APBD) is the annual local government financial policy which is based on statutory provisions in force, a number of considerations for the formulation, monitoring, control and evaluation is done. Absorption of budget revenues and expenditures significantly influence the increasing of regional economic growth. The average absorption of budget revenues and expenditures Government Talaud Islands in the year 2012-2015 was 94.03%. This study is aimed to analyze the factors that influence the absorption of budget revenues and expenditures (budget) on the Talaud Islands Government. The data used in this research were primary data. Data were collected by using questionnaires. This is a quantitative research with multiple linear regression analysis. There are five independent variables and one dependent variable. Those five independent variables are planning budget (X1), the implementation of the budget (X2), the procurement of goods and services (X3), management commitment (X4), and bureaucracy (X5). The dependent variable is the budget absorption (Y). The results show that either simultaneously or partially, budget planning, budget execution, procurement of goods and services, management commitment and bureaucratic environment positively and significantly influence the absorption of budget revenues and expenditures (budget) in the Talaud Islands Government. The magnitude of the effect of these five variables against excess absorption can be described by the coefficient of determination at 73.3% and the remaining of 26.7% is influenced by other factors excluded within this research. Keywords: Budget Planning, Budget Implementation, Procurement of Goods and Services, Commitment of Management, and Environment of Bureaucracy Abstrak. Anggaran merupakan pernyataan mengenai estimasi kinerja yang hendak dicapai selama periode waktu tertentu yang dinyatakan dalam ukuran finansial dan menyatakan berapa biaya atas rencana-rencana yang dibuat (pengeluaran/belanja) serta berapa banyak dan bagaimana caranya memperoleh uang untuk mendanai rencana tersebut. Anggaran Pendapatan dan Belanja Daerah (APBD) adalah kebijakan keuangan tahunan pemerintah daerah yang disusun berdasarkan ketentuan perundang-undangan yang berlaku, dengan berbagai pertimbangan agar penyusunan, pemantauan, pengendalian dan evaluasi mudah dilakukan. Penyerapan anggaran pendapatan dan belanja daerah memiliki pengaruh yang cukup signifikan dalam mendorong pertumbuhan ekonomi daerah. Rata-rata penyerapan anggaran pendapatan dan belanja daerah Pemerintah Kabupaten Kepulauan Talaud pada tahun 2012-2015 sebesar 94,03 %. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi penyerapan anggaran pendapatan dan belanja daerah (APBD) pada Pemerintah Kabupaten Kepulauan Talaud. Sumber data yang digunakan dalam penelitian ini adalah data primer dan pengumpulan data dilakukan secara langsung dengan menggunakan kuesioner.  Metode penelitian yang digunakan adalah metode kuantitatif dengan analisis regresi linear berganda. Pada penelitian ini digunakan lima variabel independen dan satu variabel dependen, lima variabel independen tersebut adalah perencanaan anggaran (X1), pelaksanaan anggaran (X2), pengadaan barang jasa (X3), komitmen manajemen (X4), lingkungan birokrasi (X5), sedangkan satu variabel dependen adalah penyerapan anggaran (Y). Hasil penelitian menunjukkan bahwa baik secara simultan maupun parsial perencanaan anggaran, pelaksanaan anggaran, pengadaan barang jasa, komitmen manajemen dan lingkungan birokrasi berpengaruh positif dan signifikan terhadap penyerapan anggaran pendapatan dan belanja daerah (APBD) Pemerintah Kabupaten Kepulauan Talaud. Besarnya pengaruh kelima variabel tersebut terhadap penyerapan anggaran yang dapat dijelaskan oleh nilai koefisien determinasi adalah sebesar 73,3% sedangkan sisanya 26,7% dipengaruhi oleh faktor lain diluar penelitian. Kata Kunci: Perencanaan Anggaran, Pelaksanaan Anggaran, Pengadaan Barang Jasa, Komitmen Manajemen, Lingkungan Birokrasi
Analisis Pengelolaan Aset Pemerintah Daerah Kabupaten Bolaang Mongondow Niu, Fitria Ayu Lestari; Kalangi, Lintje; 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.v8i2.17842

Abstract

Abstract. This study aims to analyze the suitability of the implementation the local assets management with regulations, analyze the constraints faced in the management of local assets and efforts made for better management of regional assets. This is a qualitative study with case study approach. Data were obtained through in-depth interview technique, documentation study and observation. The result of this research shows that the local asset management in Bolaang Mongondow is implemented based on Regulation by Minister of Home Affairs No. 19 of 2016 which covers the process of planning needs and budgeting, procurement, use, utilization, security and maintenance, assessment, deletion, alienation, administration and coaching, supervision and control. But the process of destruction has not been conducted. It is because the local government has judged that there is no property belonging to the region being eligible to be destroyed. Additionally, there are obstacles encountered in asset management that are low compliance of regional apparatuses, lack of local regulations for local asset management, ineffective asset inventories, insufficient human resource competencies, lack of firm leadership commitments and resource constraints in the form of budgets and facilities in local assets management. Efforts have been conducted such as asset valuation, legal audit, asset inventory and improvement in leadership commitment. However, these efforts are required to be strongly supported by the regulation in the form of local regulations, improvement in compliance, attitude, perception, and responsibility for regional apparatus, assertiveness by the leadership, need a reward and punishment strategy for the performance of regional apparatus, involving the steward in the planning process and the use of SIMDA-BMD for the administration process in each regional work unit.Keywords: Local Asset Management, Compliance, Human Resources, Asset InventoriesAbstrak. Penelitian ini bertujuan untuk menganalisis kesesuaian pelaksanaan pengelolaan aset daerah dengan regulasi, menganalisis kendala yang dihadapi serta upaya yang dilakukan untuk memperbaiki pengelolaan aset daerah yang lebih baik. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Data diperoleh melalui teknik wawancara yang mendalam, studi dokumentasi dan observasi. Hasil penelitian menunjukkan bahwa pengelolaan aset daerah Kabupaten Bolaang Mongondow dilaksanakan berdasarkan Permendagri No. 19 Tahun 2016 yang meliputi proses perencanaan kebutuhan dan penganggaran, pengadaan, penggunaan, pemanfaatan, pengamanan dan pemeliharaan, penilaian, penghapusan, pemindahtanganan, penatausahaan serta pembinaan, pengawasan dan pengendalian. Namun proses pemusnahan belum dilakukan karena pemerintah daerah menilai bahwa belum ada barang milik daerah yang memenuhi syarat untuk dimusnahkan. Kendala yang ditemui dalam pengelolaan aset yaitu rendahnya kepatuhan aparatur daerah, belum adanya peraturan daerah yang mengatur proses pengelolaan aset daerah, inventarisasi aset yang belum efektif, kompetensi sumber daya manusia yang belum memadai, lemahnya komitmen pimpinan serta kurangnya sumber daya dalam bentuk anggaran dan fasilitas dalam pengelolaan aset daerah. Upaya yang dilakukan yaitu mengadakan penilaian aset, legal audit, inventarisasi aset dan perbaikan dalam komitmen pimpinan. Namun upaya ini masih perlu didukung dengan adanya regulasi dalam bentuk peraturan daerah, perbaikan dalam hal kepatuhan, sikap, persepsi, dan tanggung jawab aparatur daerah, ketegasan pimpinan, adanya strategi reward dan punishment atas kinerja aparatur daerah, melibatkan pengurus barang dalam proses perencanaan serta penggunaan SIMDA-BMD untuk proses penatausahaan pada masing-masing SKPD.Kata Kunci: Pengelolaan Aset Daerah, Kepatuhan, Sumber Daya Manusia, Inventarisasi Aset. 
PENGENDALIAN INTERNAL MELALUI RISK ASSESSMENT PENGADAAN BARANG DAN JASA PADA DINAS PERUMAHAN RAKYAT DAN KAWASAN PERMUKIMAN KABUPATEN TOLITOLI Maulana, Moh. Reza; Tinangon, Jantje J.; Wokas, Heince R. N.
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.v12i2.38612

Abstract

This study aims to analyze the risk of procurement of goods and services at the Department of Public Housing and Residential Areas of Tolitoli Regency using model from ISO 31010, analyze the internal controls that need to be carried out based on COSO theory to minimize the risk of procurement of goods and services as well as mitigate any risks. This type of research is a qualitative research with a case study approach. Methods of data collection using interviews and documentation. Informants were selected using purposive sampling with the consideration of the most experienced and knowledgeable people about the research problem. The results show that there are 9 possible risks that occur in the process of procuring goods/services. Of the 9 risks, 3 risks are very high status, 4 risks are high status, 1 risk is moderate status and 1 risk is low status. Internal control has been carried out, but has not touched all aspects of internal control according to the internal control theory of COSO. 
FAKTOR-FAKTOR YANG MEMENGARUHI FRAUDULENT FINANCIAL STATEMENT STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Darise, Rezky Febriendy; 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.v12i2.37632

Abstract

This study aims to detect and analyze the factors that influence Fraudulent Financial Statements using the Beneish M-Score, Fraud Pentagon Theory consisting of Pressure, Opportunity, Rationalization, Arrogance, Competence, and CEO of Narcissism in banking sector companies listed on the Indonesia Stock Exchange (IDX). This study examines the theory based on previous research and is expected to open new knowledge about the effect of fraud indicators on the occurrence of fraudulent financial statements. The research method used is a quantitative research method with the type of explanatory research where the data obtained are in the form of numbers and analysis using statistics. The data obtained is secondary data in the form of financial statements of banking sector companies listed on the Indonesia Stock Exchange from 2017 to 2019 with a total of 46 banking companies and after using the purposive sampling method there are 26 banking companies. The results of the study show that the factors that influence the Fraudulent Financial Statement contained in the Fraud Pentagon Theory and CEO Narcissism are (1) the Pressure Factor which is proxied by financial stability, external pressure, financial targets, and personal financial need, (2 ) Opportunity factor which is proxied by the composition of independent commissioners, (3) Competence factor which is proxied by change of directors, (4) Arrogance factor which is proxied by the frequency of CEO image appearance, (5) CEO Narcissism Factor which proxied by CEO compensation. Meanwhile, the factor that does not affect the Fraudulent Financial Statement is the Rationalization Factor which is proxied by the audit opinion.
ANALISIS PELAPORAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) PADA DINAS PENDIDIKAN DAN KEBUDAYAAN KOTA MANADO Salatnaya, Riseda; Morasa, Jenny; Budiarso, Novi Swandari
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 13, No 1 (2022)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v13i1.39070

Abstract

This research is motivated by the occurrence of successive findings regarding the management and reporting of BOS funds, and the problems faced by the Manado City Government, namely the delay in reporting the details of BOS fund assets which is one of the determinants of the balance sheet value in the Regional Government Financial Statements. Therefore, this study was conducted to analyze the reporting of BOS funds at the Education and Culture Office of Manado City, the objectives of which are limited to: knowing the process of reporting assets of School Operational Assistance (BOS) funds from the Manado City Education and Culture Office, the constraints causing delays in reporting BOS funds assets as a determinant of the balance sheet value, and the efforts of the Manado City Government to overcome obstacles in reporting BOS fund assets. This study uses a qualitative research method with a case study approach, and the results are analyzed using the Miles and Huberman Model analysis technique. Informants in this study were recipients and processors of BOS fund reports at the Manado City Regional Finance and Assets Agency, Manado City BOS Management Team and School BOS Management Teams. The results of the study found that the reporting process for BOS funds, both as a whole and specifically for asset reports, was in accordance with applicable regulations. Constraints encountered in reporting are human resources, incompatibility of accounts and non-compliance. Efforts made by the Manado City Government to overcome obstacles are mentoring and assisting operator personnels, reclassifying accounts as a result of reconciliation and imposing sanctions.
PENGARUH WORK FROM HOME DAN INDEPENDENSI TERHADAP KUALITAS AUDIT INTERNAL APARAT INSPEKTORAT DALAM PENGAWASAN KEUANGAN DAERAH KOTA MANADO SELAMA MASA PANDEMI (STUDI EMPIRIS PADA INSPEKTORAT KOTA MANADO) Butarbutar, Tarida Elisa; Pesak, Pricilia Joice
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.v12i2.37221

Abstract

The outbreak of the Corona virus or COVID-19 has not only rocked Wuhan, but also the world. The coronavirus pandemic has caused many large institutions and banks to decide to change their forecasts for global economic conditions. In Indonesia, the corona virus spreads very quickly, resulting in a crisis in various fields, the most felt is the economy. In the economic field, COVID-19 has had such an extraordinary impact, one of which is in the audit process. The audit process, which is usually carried out offline or face to face to check the company's finances and performance for a period of one year, must be carried out online or remotely due to the COVID-19 situation. This makes internal auditors as examiners and supervisors of financial statements need to Work optimally. This study aims to analyze and prove empirically the effect of Work From Home and independence on the quality of internal audit of the inspectorate apparatus in regional financial supervision. This type of research is quantitative research, using primary data through questionnaires Respondents in the study were internal supervisory officers working on the Inspectorate of Manado City. The sample used was 50 respondents, who were directly involved in the inspection activities. The data were analyzed using multiple linear regression analysis and data testing was carried out with the help of the SPSS version 22 program. The results showed that: 1). Work from home has a significant positive effect on the quality of the internal audit of the inspectorate apparatus in the regional financial supervision of Manado City. 2). Independence has a significant positive effect on the quality of the internal audit of the inspectorate apparatus in the regional financial supervision of Manado City.
PERANAN AUDITOR INTERNAL DALAM REVIU LAPORAN KEUANGAN PEMERINTAH DAERAH (SEBUAH PENDEKATAN KUALITATIF) Giam, Richard Sarmento; 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.v12i2.37652

Abstract

Financial reports are a means of communication and accountability of the government to the public. The financial statements are produced from a gov-ernment accounting system, both central and local, in accordance with Government Regulation Number 8 of 2006 concerning Financial Reporting and Performance of Government Agencies, requiring them to be reviewed by the Government Internal Supervisory Apparatus (APIP) before being submitted to the The Audit Board of the Republic of Indonesia (BPK RI) for audit. The Government wants to increase the level of public confidence in the government's performance by obtaining an Unqualified Opinion (WTP) from the results of the examination of the Financial Statements by BPK RI. The data shows that most of the Regional Governments have been able to achieve WTP opinions on LKPD examinations conducted by the BPK, but the facts show that there is a phenomenon where the North Sulawesi Provincial Government has won WTP opinions 7 times consecutively but there are still find-ings from the results. examination of LKPD conducted by BPK, although it has been reviewed by APIP Regional Inspectorate of North Sulawesi Province. This study aims to find out the meaning of APIP's role as an Internal Auditor in carrying out a review of Local Government Financial Reports (LKPD) based on the experience of APIPs involved in implementing LKPD reviews before being submitted to the BPK for examination. This study uses a qualitative method with a phenomenological approach.  The results of this study indicate that the role of the internal auditor in the review carried out is known to be limited to the fitting of the financial information presented in the Regional Government Financial Report (LKPD) of North Sulawesi Province but is not directly related to the implementation of physical work activities in the field which is often a finding in the audit by BPK Representative of North Sulawesi Province.
PENGARUH ASIMETRI INFORMASI, KONSENTRASI KEPEMILIKAN, MANAJEMEN LABA DAN PERTUMBUHAN ASET TERHADAP COST OF EQUITY CAPITAL PADA PERUSAHAAN PERKEBUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Sutarman, Aman; Karamoy, Herman; Gamaliel, Hendrik
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 13, No 1 (2022)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v13i1.39253

Abstract

This study aimed to examine the influence of asymmetric information, ownership concentration, earnings management, and asset growth on the cost of equity capital in plantation companies listed on the Indonesia Stock Exchange. This research was quantitative research using secondary data. A total of 23 companies engaged in the plantation sector were used as samples, while the total eligible data sample to be analyzed was 65 annual financial report data. The theories used as the reference related to the research variables were agency theory, signal theory, pecking order theory, and trade off theory. While the research method used to analyze the data in the study was the multiple linear regression method using SPSS program version 25. The results showed that the asymmetric information variable had an influence in increasing the cost of equity capital. The concentration of ownership, earnings management, and asset growth had no influence in increasing the cost of equity capital. However, the independent variables simultaneously were not able to influence the dependent variable.
ANALISIS PENGELOLAAN DANA OTONOMI KHUSUS PADA PEMERINTAH KABUPATEN SORONG Frasawi, Jusuf Habel; Tinangon, Jantje; 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.v12i2.37427

Abstract

This study aims to analyze how the Special Autonomy Fund is managed in the Sorong Regency Government, as well as to analyze the obstacles and efforts in managing the Special Autonomy Fund in the Sorong Regency Government. The research method used is a qualitative research method with a case study approach. Key informants who were interviewed with specific considerations and goals. Triangulation technique is used to test the validity of data and data sources. The transcript data described from the interview results were analyzed using analytical methods consisting of providing themes / coding, conceptualizing scientific statements and interpreting them in narrative form.The results showed that the Special Autonomy Fund (DOK) management mechanism was in accordance with the applicable provisions, namely the Governor Regulation of West Papua Province No. 53 of 2018 concerning the Management and Administration of the Special Autonomy Fund in West Papua Province. However, the management of the Special Autonomy Fund in Sorong Regency still found several obstacles, namely external, bureaucratic and communication constraints. Meanwhile, efforts to overcome these obstacles are communication and bureaucratic efforts.

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