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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 KOMPARASI RASIO PROFITABILITAS BANK BUMN SEBELUM DAN SAAT ADANYA PANDEMI COVID-19 TAHUN 2019-2020 Niu, Fitria Ayu Lestari; 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.v12i2.38137

Abstract

This study aims to determine the significant differences in the profitability ratios of BUMN banks before and during the 2019-2020 pandemic of covid-19 using quantitative methods. The population in this study was 32 data with secondary data types in the form of financial statements of Bank Rakyat Indonesia, Bank Negara Indonesia, Bank Mandiri and Bank Tabungan Negara per quarter during 2019 and 2020 and processed using the Paired samples test. The results of this study found that there were significant differences in profitability analyzed from ROA, ROE and BOPO at BUMN Banks before and during the Covid-19 pandemic with the results of ROA analysis that these four BUMN banks increased financing or providing credit to third parties by increasing their loss reserves in 2020. In the ROE analysis, all BUMN Bank experienced an increase in the number of liabilities that were not used to increase the amount of equity held by the Bank, but were used and allocated for loss reserves as mandated by Otoritas Jasa Keuangan in dealing with problems and risks that occurred during the covid-19 pandemic and from the BOPO analysis found that BRI, BNI, Mandiri and BTN increased the recovery of the estimated loss on commitments and contingencies as well as the decline in the value of productive assets during the covid-19 pandemic.
PENGARUH SARANA PENDUKUNG SISTEM INFORMASI AKUNTANSI, SISTEM PENGENDALIAN INTERN PEMERINTAH DAN BUDAYA ORGANISASI TERHADAP KINERJA PEGAWAI PENGELOLA KEUANGAN PADA SEKRETARIAT DAERAH KABUPATEN KEPULAUAN SANGIHE Makatengkeng, Gracelia; 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.v12i2.37590

Abstract

This study aims to examine the effect of Supporting tools of Accounting Information Systems, Government Internal Control Systems And Organizational Culture On Employees Performance at Sekretariat Daerah Kabupaten Kepulauan Sangihe. This research is a quantitative study, using primary data through a questionnaire. Respondents in this study were 50 employees. The analytical method used in this research is multiple linear regression with the help of the SPSS version 28 program. The results showed that the variables of the government's internal control system and organizational culture are capable to help improve employee performance, while the results of research on the variables of supporting accounting information systems showed that these variables are not capable to help improve employee performance at Sekretariat Daerah Kabupaten Kepulauan Sangihe.
ANALISIS AKUNTABILITAS BELANJA BANTUAN SOSIAL PADA PEMERINTAH KOTA MANADO Puasa, Flayer; Tinangon, Jantje J.; Manossoh, 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.v12i2.38587

Abstract

This study aims to analyze the suitability of the accountability of social aid expenditures in the Manado City Government with applicable regulations, to analyze the obstacles faced in the implementation of social aid expenditure accountability and the efforts made by the Manado City Government to increase the accountability of social aid expenditures. This study uses a qualitative method with an exploratory case study approach. Data were obtained through in-depth interviews, documentation studies and observation.The results of the study indicate that the accountability of social aid expenditures in the Manado City Government has been implemented based on the regulations set by the government, although in its management there are still some obstacles. These constraints are human resource competence, compliance, sanctions, coordination, monitoring and regulation. Of the seven processes for managing social aid expenditures, the accountability and reporting processes are the processes that often experience problems, namely human resource competence, compliance, coordination and monitoring. Meanwhile, efforts that have been made to increase the accountability of social aid expenditures are by conducting socialization and requesting accountability reports to recipients of social assistance.Furthermore, there are several things that are recommended to increase the accountability of social aid expenditures to the Manado City Government, namely: it is necessary to pay attention to the balance of the use of human resources between the number of staff needed (quantity) and the expertise (competence) possessed; strict sanctions must be regulated in regulations and actually implemented; it is necessary to have an initiative from the manager in this case the related SKPD to study the regulations that become a reference on the main tasks and functions in the management of social aid expenditures; coordination between fellow social aid managers needs to be carried out; the manager is obliged to assist the recipient in preparing the accountability report; in addition to sending letters and making calls, requests for accountability reports need to be followed up by picking up directly from the recipient; managers need to provide an accountability report format, because in addition to assisting recipients in making accountability reports, they also facilitate auditors in conducting audits.
PENGEMBALIAN KERUGIAN NEGARA DALAM AUDIT INVESTIGATIF DAN AUDIT PENGHITUNGAN KERUGIAN KEUANGAN NEGARA KAJIAN DARI SUDUT PANDANG AUDITOR PADA PERWAKILAN BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN PROVINSI SULAWESI UTARA Rochxy, Rochxy; 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.v12i2.37614

Abstract

This study aims to analyze the Return on State Losses in Investigative Audits and Audits of Calculation of State Financial Losses. The Study From the Auditor's Point of View at the Representative of Indonesia's National Government Internal Auditor of North Sulawesi Province. This study uses a qualitative method with an exploratory approach. Data was obtained by in-depth interview technique. Key informants were determined by purposive sampling with the condition that they met the established criteria to obtain precise and accurate information. The results of the interviews were processed into data transcripts, then analyzed, coded, and categorized into themes. Data analysis using content analysis. The results of the study show that: (1) the return of state financial losses in investigative audits or audits of calculating state financial losses is not a common practice in carrying out audit tasks by auditors; (2) the cause of the return of state financial losses in investigative audits and audits of calculating state financial losses, namely the existence of good faith or regret from related parties, the expectation from related parties that the return of state financial losses carried out can eliminate or reduce the amount of state financial losses, and there is hope that the criminal sanction can be abolished or lighten the sentence; (3) there is no provision that prohibits the return of state financial losses before the issuance of investigative audit reports and audits of calculating state financial losses, but in practice auditors and law enforcement officers continue to adhere to the provisions of Article 4 of Law Number 31 of 1999 concerning Pemberantasan Tindak Pidana Korupsi ; (4) the return of state financial losses in the investigative audit does not affect the auditor's conclusions and does not eliminate or reduce the value of state financial losses that occur; (5) the return of state financial losses in the audit of the calculation of state financial losses does not affect the audit process and the results of the auditor's calculations.
PERAN TEKNOLOGI INFORMASI TERHADAP SISTEM PENGENDALIAN INTERN DI RUMAH SAKIT UMUM PUSAT PROF. DR. R.D. KANDOU MANADO Meifa Julia Punu; Lintje Kalangi; Jessy D. L. Warongan
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.v13i1.43351

Abstract

This research aims to analyze the role of information technology on internal control systems in Prof. Dr. R. D. Kandou Manado Central General Hospital. This research is qualitative research with confirmatory analysis approach in case study through in semi-structured interviews, observation and documentation studies. The results of this research is related with implementation of Government Regulation Number 60 of 2008 about Government Internal Control Systems. The role information technology can facilitate management in decision making, cooperative relationships, and performance efficiency. The implementation of internal control elements in the role of information technology are still have problems in the monitoring and control elements, the problems are the entry of inventories, accounts receivables, and accounts payable are inaccurate and not punctual because the information technology in the hospital has not been fully integrated. The obstacles that cause the information technology has not fully integrated and has not role on internal control optimally are on the role human resources. Neither managements nor internal auditors have initiative to solve control activities problems. Inadequate competences of internal auditors, limited educational background from information system hospital employees has effect in limitation understanding hospital business process
ANALISIS EKSISTENSI PERAN APARAT PENGAWASAN INTERN PEMERINTAH (APIP) DENGAN PARADIGMA SEBAGAI KONSULTAN (STUDI KASUS PADA INSPEKTORAT KABUPATEN KEPULAUAN SIAU TAGULANDANG BIARO) Novianty Trisye Sabaru; Ventje Ilat; Heince Ruddi Nicky Wokas
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.v13i1.43360

Abstract

The demands for an effective APIP role have changed since the presence of PP no. 12 of 2017 which expands the scope of APIP's role to provide confidence and consultancy. The change in the role of APIP makes APIP's function not only give confidence but also carry out consulting activities to help management provide professional input and consideration regarding the risks faced by the organization. The purpose of this study is to analyze the role of APIP after the paradigm shift as a Consultant in the Inspectorate of Kepl District. Siau Tagulandang Biaro, as well as analyzing the impact of APIP's role as a consultant contributed negatively in terms of weakening APIP's role as an Internal Auditor or contributing positively to providing consulting or mentoring services to OPD in carrying out tupoksi. The results of the research show that APIP's role as a consultant improves the quality of APIP as an internal government audit. As well as strengthening apip's role as a provider of confidence and consultation in local government supervision matters. The role of APIP also contributes positively to both the Inspectorate and Obrik. Where the new role helps Obrik through the current approach, namely problem prevention (preventive) instead of looking for problems. The obstacles faced by the Inspectorate related to the existence of the treatment of the role as a Consultant are limited human resources and budgets.
PENGARUH STRUKTUR CORPORATE GOVERNANCE DAN FINANCIAL RATIOS TERHADAP FINANCIAL DISTRESS PERUSAHAAN OTOMOTIF Rivaldy Yohannes Yosis Wati; Herman Karamoy; Lintje Kalangi
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.v13i1.43361

Abstract

This study aims to analyze the effect of the board of directors, board of commissioners, liquidity, leverage and profitability on financial distress in automotive companies in the 2016-2020 period. This study uses a quantitative approach with secondary data obtained from the website of Indonesia Stock Exchange. Determination of the sample using purposive sampling method and resulted 60 research samples. The data analysis used in this study is multiple linear regression analysis. This research found that board of directors, board of commissioners, liquidity, profitability and leverage have significant influence on financial distress in automotive sub-sector companies.
ANALISIS AKUNTABILITAS DALAM PENGELOLAAN DANA KELURAHAN DI KECAMATAN AERTEMBAGAKOTA BITUNG Christine Monica Saren; Jantje J. Tinangon; Jessy D. L. Warongan
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.v13i1.43363

Abstract

This study aims to analyze accountability in the management of village funds in Aertembaga District Bitung City. The study used a qualitative descriptive method. Data were obtained through interview techniques and documentation studies. Data collection techniques through interviews, observation, and documentation. Triangulation method is used in testing data sources and credibility. The transcript data described from the interviews were analyzed using analytical methods then given a theme/coding and conceptualized scientific statements. The results of the interpretation are concluded in the narrative text. The results showed that the management of village funds in Aertembaga District in this case activities, budgeting, coaching and supervision had been carried out in accordance with Permendagri No. 130 of 2018. Meanwhile, there are still 2 problematic stages, namely the implementation of activities and administration and accountability that are not in accordance with Permendagri No. 130 of 2018. This is due to the absence of transparency regarding the results of the implementation of the budget work plan and the absence of information disclosure regarding the accountability report for the management of village funds to the public. The obstacles found were the bureaucratic structure, human resources, communication and attitude of the implementers. To overcome these obstacles, the kelurahan government needs to provide additional guidance and training for kelurahan officials so that the management of kelurahan funds can be managed effectively and efficiently. The results of the analysis carried out in terms of honesty accountability and legal accountability are categorized as satisfactory, in terms of program accountability it is satisfactory, in terms of managerial accountability it is very good, and in terms of policy accountability it is good.
PENGARUH PROFITABILITAS, SALES GROWTH, LIKUIDITAS, DAN LEVERAGE TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018 – 2020 Gilbert Jacob Ratuela; Lintje Kalangi; Jessy D. L. Warongan
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.v13i1.43381

Abstract

This study aims to determine and analyze the effect of Profitability, Sales Growth, Liquidity, Leverage, on Financial Distress in manufacturing companies listed on the Indonesia Stock Exchange. This research is a quantitative research by processing secondary data in the form of annual reports of manufacturing companies. The sampling of this research was carried out using the purposive sampling method, namely the selection of samples at random, but using certain considerations and criteria set by researchers in the Manufacturing sector companies listed on the IDX in 2018-2020 with a total of 165 samples of observations.The data analysis used in this study is multiple linear regression analysis. The results obtained indicate that profitability and liquidity have a negative and significant effect on financial distress, also sales growth has a negative but not significant effect, while leverage has a positive and significant effect on financial distress. This means, if leverage increases, financial distress will also experience a significant increase and vice versa.
PENGARUH NON PERFORMING LOAN, LOAN TO DEPOSIT RATIO, RETURN ON ASSET, DAN CAPITAL ADEQUACY RATIO TERHADAP PREDIKSI POTENSI FINANCIAL DISTRESS (STUDI EMPIRIS PADA BANK BUMN DI INDONESIA PERIODE 2014-2021) Regina Agriany Suhartanto; Ventje Ilat; Novi Swandari Budiarso
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.v13i1.43675

Abstract

This study aims to determine the effect of Non-Performing Loans, Loan to Deposit Ratios, Return On Assets, and Capital Adequacy Ratios on the Prediction of Potential Financial Distress in State-Owned Banks in Indonesia for the 2014-2021 Period partially or simultaneously. The data in this study are 32 data, namely 8 years of time series data and 4 state-owned banks. The data analysis used in this research is multiple regressions. The results of the study show that (1) Non-Performing Loans (NPL) have an effect on the prediction of potential financial distress in state-owned banks in Indonesia for the period 2014-2021. (2) Loan to Deposit Ratio (LDR) has no effect on the prediction of potential financial distress at state-owned banks in Indonesia for the period 2014-2021. (3) Return on Assets (ROA) has an effect on the prediction of potential financial distress at state-owned banks in Indonesia for the 2014-2021 periods. (4) Capital Adequacy Ratio (CAR) affects the prediction of potential financial distress in state-owned banks in Indonesia for the period 2014-2021. (5) Non-Performing Loans (NPL), Loan to Deposit Ratio (LDR), Return On Assets (ROA), and Capital Adequacy Ratio (CAR) simultaneously affect the prediction of potential financial distress in BUMN Banks in Indonesia for the period 2014-2021 with a value of the coefficient of determination is 97.68%. As for the ability of other variables in explaining the prediction of potential financial distress of 2.32% which is thought to be the market ratio variable, the efficiency ratio (BOPO), and corporate banking investment.

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