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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 KEWAJIBAN PERPAJAKAN OLEH KAUR KEUANGAN DESA (STUDI KASUS DI KECAMATAN TOMPASO BARAT KABUPATEN MINAHASA) Nastiti Mintje; Lintje Kalangi; 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.v13i1.43681

Abstract

The APBN is a source of village fund income which is transferred through the APBD. The potential for tax revenue on village funds whose value is not small must be a concern and we cannot forget, considering that taxes are the largest source of state revenue. All of these things are closely related to tax compliance. The purpose of this study was to analyze how the implementation of the task of financial management in the administration of taxation on village funds and what obstacles were encountered in the implementation of these tasks and to analyze what factors influenced compliance/non-compliance of the taxation of village funds in the administration of taxation of village funds. This research is a qualitative research with content analysis method as a data analysis technique and the researcher himself as a research instrument. Respondents selected were 6 financial heads in West Tompaso District. Data collection techniques by observation, interviews, and documentation. The results showed that the understanding of financial accounting related to tax obligations on village funds was adequate, but only based on transactions that were often carried out and depended on siskeudes in calculating tax rates. Financial heads are still not compliant with the timeliness of tax payments and tax reporting.
PENGARUH ASIMETRI INFORMASI, KESESUAIAN KOMPENSASI, MORALITAS PIMPINAN DAN EFEKTIVITAS PENGENDALIAN INTERNAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (STUDI EMPIRIS PADA PEGAWAI BADAN KEUANGAN DAN ASET DAERAH PROVINSI SULAWESI UTARA) Edward Edminister Marentek; Ventje Ilat; Jantje Tinangon
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 13 No. 2 (2022)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v13i2.43741

Abstract

Financial statements are the end of the accounting process which aims to provide information to parties related to the financial position of the company or agency which then aims to make decisions. The preparation of financial statements is independent of fraud in the preparation process. This study aims to examine the factors that influence the tendency of accounting fraud. The variables used in this study are information asymmetry, compensation suitability, leadership morality, and the effectiveness of internal controls as independent variables and vulnerability to accounti`ng variables as the dependent variable. The sample of this research is employees who work in the Regional Finance and Assets Agency of North Sulawesi Province. This study uses a judgment sampling technique sampling method. The data used in this study is primary data. Data obtained by distributing questionnaires directly to the respondents as many as 55 questionnaires. Data analysis using IBM SPSS 25. The results show that information asymmetry has a positive effect on the tendency of accounting fraud, compensation suitability has no effect on the incidence of accounting fraud, leadership morality has no effect on the incidence of accounting fraud, and the effectiveness of internal controls has no effect on the tendency of accounting fraud.
PENGARUH KOMPETENSI, MOTIVASI DAN KOMPENSASI TERHADAP KINERJA APARATUR PEMERINTAH DESA DALAM PENGELOLAAN KEUANGAN DESA BERBASIS SISKEUDES DI KECAMATAN REMBOKEN KABUPATEN MINAHASA Ranndy Sterry Kindangen; David P. E. Saerang; Novi Swandari Budiarso
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 13 No. 2 (2022)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v13i2.43745

Abstract

The performance of the Village Government apparatus can be interpreted as the result of work or the level of achievement of the goals and objectives of the Village Government agencies. One of the goals that must be achieved by the Village Government is the realization of transparent and accountable village financial management which can be pursued through the use of the Village Financial System (Siskeudes). The aim of this study was to analyze and prove the effect of competence, motivation and compensation on the performance of Village Government apparatus in SISKEUDES-based village financial management in Remboken District, Minahasa Regency. The research method used was quantitative while the design of the study was explanatory survey with cross sectional approach. The population in this study was all Village Government apparatus who had roles as Village Financial Management Authority Holders (PKPKD) and Village Financial Management Implementers (PPKD) who spread over 11 villages in Remboken District, Minahasa Regency. The sampling technique used was saturation sampling or census method which amounted to 73 respondents of the population were determined as the samples. The data were collected using questionnaires instrument. The analysis for hypothesis testing was carried out using multiple linear regression test at significance level of 5%. The regression test includes the F statistic test, t statistic test and the coefficient of determination test. The results of thet test indicated that competence, motivation and compensation, either partially or simultaneously had a significant effect on the performance of Village Government apparatus in SISKEUDES-based village financial management in Remboken District, Minahasa Regency. The results of this study can be used as a benchmark for Village Government Agencies in evaluating the performance of the apparatus. In addition, the results can also be used as a reference in the implementation of various programs and policies to improve the competence, motivation and compensation of the apparatus which will have an impact on performance improvement.
PENGARUH WORKING CAPITAL TO TOTAL ASSETS (WCTA), RETAINED EARNING TO TOTAL ASSETS (RETA), EARNINGS BEFORE INTEREST AND TAX TO TOTAL ASSETS (EBITTA), BOOK VALUE OF EQUITY TO BOOK VALUE OF TOTAL DEBT (BVETD) TERHADAP FINANCIAL DISTRESS (STUDI PADA PERUSAHA Djini Ribka Amelia Tamudia; Jenny Morasa; Heince Ruddi Nicky Wokas
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 13 No. 2 (2022)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v13i2.44827

Abstract

Based on BPS data from 2017 to 2019, the construction sector contributed positively to GDP. Until the third quarter of 2020, the construction sector experienced a distraction of minus (-) 4.52%. The contraction in the growth of the construction sector worsened as it entered the final quarter of 2020, which recorded minus (-)5.67%. Although finally in 2021 the Construction sector grew slower in the Second Quarter of 2021 by 4.42% and the second quarter of 2021 by 3.84%. Companies that continue to show declining performance are feared to experience financial distress conditions that lead to the company's bankruptcy. Financial ratios are used in the analysis of financial distress and subsequently become a model of financial prediction. The purpose of this study is to determine the effect of Working Capital to Total Assets (WCTA), Retained Earnings to Total Assets (RETA), Earnings Before Interest and Tax to Total Assets (EBITTA), Book Valueof Equity to Book Value of Total Debt (BVETD) on the Financial Distress of construction companies listed on the Indonesia Stock Exchange in 2017-2021. Result the research shows that the results of multinomial logit regression testing show that the WCTA ratio has a significant effect in predicting financial conditions while the ratio of RETA and EBITTA has no effect in predicting financial distress conditions.
FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN PERUSAHAAN MANUFAKTUR BURSA EFEK INDONESIA Anggelina Margareta Riamelia Montolalu; Ventje Ilat; Novi Swandari Budiarso
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 13 No. 2 (2022)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v13i2.45787

Abstract

This study aims to determine the effect of Financial Distress, Debt Default, and Profitability on Going Concern Audit Opinion of Manufacturing Company on Bursa Efek Indonesia (2016-2019). The data sample in this study were obtained using purposive sampling techniques and generated 35 data, namely 5 years of timeseries data and 7 companies. This study was analyzed using Non Parametric Chi Square. The result showed that: (1) Financial Distress have a positive effect on the Going Concern Audit Opinion of Manufacturing Company on Bursa Efek Indonesia during 2016-2019 with percentage value of 40.50%. (2) Debt Default have a positive effect on the Going Concern Audit Opinion of Manufacturing Company on Bursa Efek Indonesia during 2016-2019 with percentage value of 57.70%. (3) Profitability (Return On Asset) have a negative effect on the Going Concern Audit Opinion of Manufacturing Company on Bursa Efek Indonesia during 2016-2019 with percentage value of 29.60%.
PENGARUH KEBIJAKAN DIVIDEN, KEPUTUSAN INVESTASI, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2017-2021 Alif Hendra Prasetya; Ventje Ilat; Hendrik Gamaliel
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 13 No. 2 (2022)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v13i2.45788

Abstract

This study aims to determine the effect of dividend policy (X1), investment decisions (X2), and capital structure (X3) on firm value (Y) in banking companies listed on the Stock Exchange in 2017-2021.This research is a quantitative research by processing secondary data in the form of an annual report of a banking company. The sampling of this research was carried out using a purposive sampling method, namely the selection of samples was not random, but by using certain considerations and criteria set by researchers in the banking sector companies listed on the IDX in 2017-2021 with a total of 90 samples of observations. The data analysis method used is descriptive analysis, classical assumption testing, multiple linear regression analysis, and statistical testing. The results obtained indicate that dividend policy has a negative effect on firm value, while investment decisions and capital structure have a significant positive effect on firm value.
ANALISIS KECENDERUNGAN KECURANGAN (FRAUD) DALAM PENGELOLAAN KEUANGAN DESA MENGGUNAKAN FRAUD DIAMOND THEORY (STUDI EMPIRIS DI KECAMATAN WORI) Agustinus Tinay; Herman Karamoy; Jullie J. Sondakh
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 13 No. 2 (2022)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v13i2.45790

Abstract

This study aims to empirically prove the influence of elements of fraud diamond theory, namely the influence of pressure, opportunity, rationalization and the capability of village officials to tend to fraud in village financial management in Wori Sub district, North Minahasa Regency. The approach used in this research is quantitative by using primary data through questionnaires. Respondents in this study were village financial management officers as many as 114 village officials in Wori sub-sub district, North Minahasa Regency. The data analysis technique uses multiple linear regression analysis using the SPSS program. The results of this study indicate that: 1). Pressure has a positive and significant effect on the tendency of fraud in village financial management in Wori Sub district, North Minahasa Regency. 2). Opportunity has a positive and significant effect on the tendency of fraud in village financial management in Wori Sub district, North Minahasa Regency. 3). Rationalization has a positive and significant effect on the tendency of fraud in village financial management in Wori Sub district, North Minahasa Regency. (4) The capability of village officials has a negative and significant effect on the tendency of fraud in village financial management in Wori Sub district, North Minahasa Regency.
ANALISIS PENYELESAIAN TINDAK LANJUT HASIL PEMERIKSAAN AUDITOR INSPEKTORAT DAERAH PROVINSI SULAWESI UTARA Albert Otniel Rondonuwu; Hendrik Manossoh; Heince R. N. Wokas
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 13 No. 2 (2022)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v13i2.45827

Abstract

This study aims to analyze the completion of the follow-up to the results of supervision/inspection in the LHP Inspectorate by the Regional Apparatus Organization of North Sulawesi Province. This research uses a qualitative approach with a case study method. This study was conducted to investigate in depth and conduct an analysis of OPD compliance (auditee) in the completion of follow-up by the subjects in this study/the parties involved in the implementation of the TLHP settlement in accordance with the recommendations contained in the LHP of the Regional Inspectorate of North Sulawesi Province. The results of this study indicate that the examination carried out by the Regional Inspectorate Auditor of North Sulawesi Province is used as an evaluation material for the implementation of OPD programs/activities. The completion of the TLHP is carried out in the form of coordination with related parties, the findings of financial management that become regional financial losses are the main obstacles to settlement. TLHP and requires a relatively longer time in order to carry out the completion of the TLHP.
ANALISIS KINERJA PEGAWAI DI INSPEKTORAT DAERAH PROVINSI SULAWESI UTARA SETELAH PENERAPAN SISTEM ELEKTRONIK KINERJA (e-KIN) Januar Briand Saiyang; Ventje Ilat; Hendrik Manossoh
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 13 No. 2 (2022)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v13i2.45829

Abstract

In an effort to implement good and results-oriented governance, the Provincial Government of North Sulawesi has made improvements to the performance of ASN which is considered to be still not meeting the standards. The North Sulawesi Provincial Government created a breakthrough to improve employee performance with a system connected to technology called Electronic Performance (e-Kin) which is useful for measuring the performance of all State Civil Apparatuses to improve the performance of government officials. In its application, there are problems that arise because the distribution of types of activities can be accessed by all ASN, although in accordance with the Main Tasks and Functions of different Regional Apparatus Organizations and the weight of performance points is not appropriate and proportional to the type of activity or activity carried out. The results of this study indicate that the implementation of e-Kinerja of Regional Inspectorate employees is not fully in accordance with the purpose of the application of e-Kinerja itself, namely to solve problems of performance and welfare of the ASN of the Regional Inspectorate of North Sulawesi Province. Therefore, efforts are needed, namely: e-Kin has clear, efficient, effective benchmarks and is monitored and supervised by direct superiors through the e-Kin system.
AKUNTABILITAS, TRANSPARANSI DAN PARTISIPASI PENGELOLAAN DANA DESA DI KECAMATAN AMFOANG UTARA KABUPATEN KUPANG Nonce Farida Tuati; Deetje Wieske Manuain; Hapsa Usman
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 14 No. 1 (2023)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v14i1.47051

Abstract

The purpose of this study was to determine and analyze the accountability of village fund management in five villages in The North Amfoang District. The results of this study are expected to be one part of the development of accounting science and can be a reference in solving problems that are being faced by various types of organizations in Indonesia, such as the government, especially village governments, universities, and other social organizations. Respondents in this study were sub-district and village officials which included: The sub-district head, sub-district secretary, village head, village secretary, village treasurer, village consultative body (BPD), hamlet head, head of RT, community leaders, religious leaders, traditional and community leaders. Data collection was carried out using a semi-structured interview method by asking oral questions directly to research informants. The data analysis method used is descriptive qualitative. The results showed that five villages in North Amfoang District had implemented the principles of accountability, transparency, and participation in managing village funds. In general, the principles of accountability, transparency, and participation have been implemented but several indicators have not been implemented properly.

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