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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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PENGARUH AMBIGUITAS PERAN, KONFLIK PERAN, DAN KELEBIHAN PERAN TERHADAP INDEPENDENSI AUDITOR INTERNAL PEMERINTAH DAERAH (STUDI PADA INSPEKTORAT KOTA TOMOHON DAN KABUPATEN MINAHASA) Grill G. U. Pangkey; Lintje Kalangi; Hendrik Gamaliel
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 14 No. 1 (2023)
Publisher : Universitas Sam Ratulangi

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Abstract

This study aims to examine the extent to which the role ambiguity, role conflict, and role overload affect the independence of local government internal auditors. The problem in this study, namely the indication of a lack of independence in the internal auditor of local government seen from the audit results are not detected by the inspectorate, but found by the external auditor of the audit board (The Audit Board of The Republic of Indonesia). The population of this study were all local government internal auditors in Tomohon city and Minahasa regency totaling 60 people. Samples in this study using sampling techniques from Isaac and Michael (1983) with an error rate of 1% and then determined 55 people as samples taken from the internal auditor Inspectorate of Tomohon city and Minahasa regency. The variables in this study are independent variables, namely role ambiguity (X1), role conflict (X2), and role overload (X3), while the dependent variable is the independence of local government internal auditors. The data of this study were taken from questionnaires distributed to respondents. The results of this study indicate that the ambiguity of the role has a significant negative effect on the independence of local government internal auditors, the role conflict does not have a significant effect on the independence of local government internal auditors, the overload of the role has a significant negative effect on the independence of local government internal auditors, as well as district.
ANALISIS PERAN APIP TERHADAP PROGRAM MONITORING CENTRE FOR PREVENTION KOORDINASI SUPERVISI PENCEGAHAN KORUPSI (MCP KORSUPGAH) KPK DALAM PENCEGAHAN KORUPSI David Charles Sumarauw; Hendrik Manossoh; Heince R. N. Wokas
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 14 No. 1 (2023)
Publisher : Universitas Sam Ratulangi

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Abstract

This study aims at the understanding the role of APIP on the implementation and achievements of the MCP Korsupgah KPK program in preventing of corruption. This research use qualitative methods through study case approach. By using agency theory, compliance theory and role model theory, the research results show that APIP's role in the implementation and achievements of the KPK's Korsupgah MCP program in prevention the corruption, become a partner of the KPK,become consulting and quality assurance for regional apparatur to fulfillment of documents of each indicator in the intervention area of ​​the MCP Korsupgah KPK's program by preparing an action plan, forming a monitoring and evaluation task force MCP review, increasing the competence of human resources inspectors and budget allocation adequate. The impact of the implementation of APBD budgeting for the right time, the procurement process up to the handover of work, the improvement of public services of the licensing process, increasing and controlling of regional owned assets, implementation of merit system in the promotion process, mutation, ASN rotation, the implementing of information technology-based innovations in optimization regional income through the creation of a tax database and in application of several applications such as e-samsat application, application-based audit through SPEKGAGA (Sistem Penilaian Kinerja Pengadaan Barang dan Jasa) to audit and monitoring all good activities physical realization of work and financial realization.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN BOLAANG MONGONDOW Pieter Roya; Herman Karamoy; Hendrik Gamaliel
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 14 No. 1 (2023)
Publisher : Universitas Sam Ratulangi

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Abstract

The objective of research was to discover and analyze the factors that influence the financial statement quality of Bolaang Mongondow regency. The independent variables consisted of the implementation of SAP (Government Accounting Standard), the implementation of SAKD (Regional Financial Accounting System), competency of human resources, environment control, and compliance with laws and regulations. The population of the research was 48 OPD (Regional Government Organizations) in Bolaang Mongondow regency and the sample was taken by applying a saturated sampling technique. This research distributed 240 questionnaires to Budget users/Proxy of Budget Users, Commitment-making Officers, Finance Administration Officers, revenue and expenditure treasurers, and Financial Statement Prepares at OPD in Bolaang Mongondow. The data were analyze by using multiple linear regression analysis. The result demonstrated that the implementation of SAP, use of SAKD, competency of human resources, and control environment had a significantly positive influence on the financial statement quality. Compliance with laws and regulations had insignificantly positive influence on the financial statement quality of Bolaang Mongondow regency.
PREFERENSI PERENCANAAN PAJAK BENTUK USAHA: STUDI KASUS PADA WAJIB PAJAK PERORANGAN DI KOTA BITUNG Roj Jongke Wantah; Lintje Kalangi; Novi Swandari Budiarso
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 14 No. 1 (2023)
Publisher : Universitas Sam Ratulangi

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Abstract

There is a phenomenon that occurs where individual entrepreneurs tend to choose (preference) the form of business entity as part of their tax planning. The corporate form of business is considered more profitable than an individual business when the owned business begins to grow larger. The increase in business turnover which causes changes in tax administration obligations in terms of tariffs and bookkeeping obligations is estimated to be the cause of individual entrepreneurs tending to choose businesses in the form of entities.Based on data compiled from KPP Pratama Bitung, it shows that there are 14 individual taxpayers who have changed their form of business during the last 5 year confinement from 2016 to 2021. From the previous total of Rp.44.821.482 to a total of Rp. 1.115.636. This study aims to know the preferences of individual taxpayers in conducting tax planning for the selection of business forms. This study uses a qualitative method with a case study approach. The selected informants were 10 individual business owners were a concern 10 in tax planning for the selection of business forms with the 3 people having switched during the research, while the rest had not switched. The data were obtained through observation techniques, in-depth interviews and documentation studies.The results of the study show that entrepreneurs as taxpayers always try to take advantage of every situation and rule to pay as little tax as possible in order to save expenses and maximize business profits, so that the decision to transfer the form of business with tax planning is carried out in order to get maximum profit without violating applicable regulations.
ANALISIS IMPLEMENTASI APLIKASI SISTEM INFORMASI TERHADAP PENGELOLAAN KEUANGAN DALAM PELAKSANAAN BELANJA DAERAH PADA BKAD PROVINSI SULAWESI UTARA Merlyn Delly Rumondor; Jantje J. Tinangon; Heince R. N. Wokas
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 14 No. 1 (2023)
Publisher : Universitas Sam Ratulangi

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Abstract

Financial management through instruments in the form of applications, namely SIMDA which has been developed into FMIS and SIPD, is a necessity and a necessity in supporting performance in both the central and regional governments. This research is to analyze the implementation of information system applications on financial management in the implementation of regional expenditures at the BKAD of North Sulawesi Province. The methodology is descriptive qualitative. The results of the study are that first the implementation of regional spending through FMIS and after it are realized, recording transactions to SIPD. The policy for implementing regional spending as stated in SE.Governor of North Sulawesi Province. Second, there are communication and resource constraints in the form of applications. The three efforts to overcome communication obstacles are by communicating intensively with the Development Team at the Ministry of Home Affairs Data and Information Systems Center and the Central BPKP Development Team/Representative for North Sulawesi Province. Furthermore, efforts to overcome resource constraints in the form of applications are by adding bandwidth to the maximum limit at severalpoints and providing an FMIS application server at the BKAD of North Sulawesi Province.
REVIU LAPORAN KEUANGAN PEMERINTAH DAERAH OLEH APARAT PENGAWASAN INTERN PEMERINTAH (APIP): STUDI PADA INSPEKTORAT PROVINSI SULAWESI UTARA Titof Pangemanan; Jenny Morasa; Novi Swandari Budiarso
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 14 No. 1 (2023)
Publisher : Universitas Sam Ratulangi

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Abstract

This study aims to analyze the role of the North Sulawesi Provincial Inspectorate in improving the quality of LKPD, find out what obstacles are faced by the North Sulawesi Regional Inspectorate in LKPD reviews to overcome repeated findings and to find out whether the review of LKPD conducted by the North Sulawesi Provincial Inspectorate has been effective. This study uses a qualitative method with a case study approach. Data obtained by in-depth interview techniques. To determine research informants, purposive sampling was used 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 uses content analysis. The results of the study show that: (1) the role of the North Sulawesi Provincial Inspectorate in improving the quality of Regional Government Financial Reports is carried out by means of LKPD quality assurance, careful implementation of review stages and Review Work Programs, providing input and improvements to LKPD and preparation of quality Review Working Papers ; (2) the obstacles encountered in the LKPD review to overcome repeated findings were the limited review period, communication and coordination constraints between the LKPD Drafting Team (BKAD) and Regional Apparatus Organizations, and lack of knowledge of financial management in Regional Apparatus Organizations due to employee mutations ; (3) the review conducted by the North Sulawesi Provincial Inspectorate was effective because in conducting the LKPD review the Regional Inspectorate had an attitude of independence and objectivity, besides that it was also supported by the competence of reviewers who had experience in the LKPD Review Team in previous years.
PENGARUH CAPITAL INTENSITY, LEVERAGE, SALES GROWTH, DAN MARKET-TO-BOOK-RATIO TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR KESEHATAN DI INDONESIA Juliani Trinitasia Gabriella Langi; Lintje Kalangi; Jessy D. L. Warongan
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 14 No. 1 (2023)
Publisher : Universitas Sam Ratulangi

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Abstract

This study aims to determine and analyze the effect of capital intensity, leverage, sales growth, and market-to-book-ratio on tax avoidance in Indonesian health sector companies listed on the IDX in 2018-2021.This research is a quantitative research by processing secondary data in the form of annual financial reports of health sector companies. The selection of the sample in this research was carried out using a purposive sampling method, namely the selection of samples using predetermined criteria. The number of observations used was 62 data from 17 companies. The data analysis method used is descriptive analysis, classical assumption testing, and multiple linear regression analysis. The results showed that the variable leverage and market-to-book-ratio had a significant effect on tax avoidance, while the capital intensity and sales growth variable, had no significant effect on tax avoidance.
ANALISIS AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (AKIP) BADAN PERENCANAAN PEMBANGUNAN, PENELITIAN DAN PENGEMBANGAN DAERAH KABUPATEN MINAHASA Marco Hendri Tambajong; Ventje Ilat; Heince R. N. Wokas
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 14 No. 1 (2023)
Publisher : Universitas Sam Ratulangi

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This study aims to determine the performance accountability of agencies for development planning, research and regional development in Minahasa Regency. This research method uses a case study or case study as a research approach. The case study approach is used because it digs deeper and more information than the exploratory and explanatory approaches. The researcher will conduct interviews with related parties such as officials or personnel involved in the preparation and those who carry out the review and evaluation of the Performance Accountability of Government Agencies in the Minahasa Regency Regional Development Planning, Research and Development Agency to obtain information related to research problems. The results of this study indicate that the implementation of SAKIP at the Minahasa Regency Regional Development Planning, Research and Development Agency has been carried out, but there are still deficiencies and weaknesses that need to be followed up. there is an increase in output and outcome performance as well as other performance compared to the previous year, namely from a score of 52.82 in 2020 with the CC Category, to a score of 63.35 in 2021 with category B, Performance Measurement has been carried out but has not been used as a basis for awarding rewards and Punishment and strategy adjustments in achieving effective and efficient performance.
ANALISIS KINERJA KEUANGAN BERDASARKAN METODE DOUBLE DISTRIBUTION DAN ACTIVITY BASED COSTING DI RSUP. PROF. DR. R. D. KANDOU MANADO (STUDI KASUS DI INSTALASI CARDIO VASCULAR DAN BRAIN CENTER) Donald R. M. Pessak; David P. E. Saerang; Hendrik Gamaliel
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 14 No. 1 (2023)
Publisher : Universitas Sam Ratulangi

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This study aims to determine the Financial Performance Analysis Based on the Double Distribution Method and Activity Based Costing in RSUP. Prof. Dr. R. D. Kandou Manado (Case Study at the Cardio Vascular and Brain Center Installation).This study used qualitative research with a case study approach. Data obtained by in-depth interview techniques. Informants in this study were coordinators, sub-coordinators and heads of the Cardio Vascular Installation and Brain Center with the consideration that they are the parties who own and provide information about the things being studied. Calculation of the cost of medical action using the Double Distribution method at the Cardio Vascular and Brain Central Installation of Prof. Dr.R. D Kandou General Hospital Manado tends to be under cost compared to the Activity Base d Costing method. In the case of determining the cost is too low, Prof. Dr. R. D Kandou Manado General Hospital tends to experience losses so it is necessary to increase the determination of rates up to 16.07% in accordance with the difference between the Double Distribution method and the Activity Based Costing method which is expected with this strategy will have an impact on reducing losses (deficits) and even obtaining profits in operational activities. on the ratio of liquidity, solvency, profitability and activity ratio. In terms of liquidity ratios, the use of the Double Distribution method is better than the Activity Based Costing method, while for solvency ratios, profitability and activity ratios the best is to use the Activity Based Costing method.
ANALISIS PENERAPAN GOOD GOVERNANCE DALAM PENYUSUNAN ANGGARAN SKPD PEMERINTAH KOTA BITUNG Boyoh, Jonathan Karlo; Saerang, David P. E.; Warongan, Jessy D. L.
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 14 No. 2 (2023)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v14i2.53505

Abstract

The purpose of this study is to determine the application of Good Governance in the preparation of the budget of the SKPD of the Bitung City Government. This type of research is research using qualitative methods and descriptive approaches. To obtain the necessary data, researchers conducted data collection activities by means of participatory observation, in-depth interviews, and documentation analysis. The results of this study show that the application of Good Governance in the preparation of the budget of the Regional Apparatus Work Unit (SKPD) of the Bitung City Government from 9 principles of Good Governance, Principles of Participation, Principles of Accountability/Responsibility, Principles of Openness/Transparency, Principles of Law Enforcement, Principles of Responsiveness, Principles of Agreemen /Deliberation Orientation, Principles of Effectiveness and Efficiency, Principles of Strategic Vision have been done well, but the Principles of Equality of Justice have not been done as it should. The results of this study also found that there is a lack of synergy in preparing budgets by SKPD with third parties, so SKPD must increase synergy with third parties in preparing each budget. Furthermore, researchers found that human resources at the SKPD of the Bitung city government still do not understand digital technology, this greatly affects every existing performance so that the implementation of Good Governance in the preparation of the Bitung City Government SKPD budget can run well. Furthermore, the Bitung city government must see and survey the field related to the price of goods so that in preparing the budget with the program to be prepared by the government can run in accordance with the vision and mission of the Bitung city government

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