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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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Goodwill Vol. 5 No. 2 Desember 2014 Full, Journal
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 5, No 2 (2014): Goodwill
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v5i2.6317

Abstract

Goodwill Vol. 5 No. 2 Desember 2014
Analisis Pengukuran Kinerja Berbasis Balanced Scorecard Pada Rumah Sakit Robert Wolter Mongisidi Manado Rompas, Merlin Arliany; Karamoy, Herman; Lambey, Linda
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 10, No 1 (2019): Goodwill Vol.10 No.1 Januari-Juni 2019
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v10i1.26476

Abstract

Abstract. This study is purposed to develop the Analysis of balanced scorecard based performance measurement at the Wolter Mongisidi Hospital, Manado. This study consists of empirical surveys based on comprehensive questionnaires, followed by individual and in-depth interviews, as well as the analysis of relevant documents. The data were collected from administrative and healthcare staff located at selected departements in Wolter Mongisidi Hospital. The interview participants were selected from the staff and healthcare personnels who are actively engaged in performance measurement activities. Triangulation was pursued through the multiple sources of evidences. The findings of the study are beneficial in terms of the lessons learned for managerial practices. They provide useful knowledge and understanding of the balanced scorecard based performance measurement in public hospital, particularly Wolter Mongisidi Hospital, Manado. The study contributed to literature in terms of the development of a performance measurement model. The modified performance measurement model is intended to make it easier for the hospital to engage in the performance measurement process, particularly in measuring performance indicators by using the balanced scorecard. The proposed performance measurement model may assist Wolter Mongisidi Hospital to carry out their performance measurement reporting and eventually could provide a positive impact on accreditation status. This study also presents a knowledge base for further research in similar studies and expands the findings in the context of public hospitals in Indonesia.Keywords: Performance measurement, balanced scorecard, financial perspective, customer perspective, internal process perspective, growing and learning perspective.Abstrak. Penelitian ini bertujuan untuk menganalisis pengukuran kinerja berbasis balanced scorecard di Rumah Sakit Wolter Mongisidi, Manado. Penelitian ini terdiri dari survei empiris berdasarkan kuesioner komprehensif, diikuti oleh wawancara individu dan mendalam, serta analisis dokumen yang relevan. Data dikumpulkan dari staf administrasi dan kesehatan yang terletak di beberapa tempat yang dipilih di Wolter Mongisidi Hospital. Para peserta wawancara dipilih dari staf dan petugas kesehatan yang secara aktif terlibat dalam kegiatan pengukuran kinerja. Triangulasi dilakukan melalui berbagai sumber bukti. Temuan penelitian bermanfaat dalam hal pembelajaran untuk praktik manajerial. Studi ini memberikan pengetahuan dan pemahaman yang bermanfaat tentang pengukuran kinerja berdasarkan balanced scorecard di rumah sakit umum, terutama Rumah Sakit Wolter Mongisidi, Manado. Studi ini memiliki titik puncak yakni konsep pengukuran kinerja. Model pengukuran kinerja yang dirancang dimaksudkan untuk memudahkan rumah sakit untuk melakukan pengukuran kinerja, terutama dalam mengukur indikator kinerja dengan menggunakan balanced scorecard. Model pengukuran kinerja yang diusulkan dapat membantu Rumah Sakit Wolter Mongisidi untuk melaksanakan pelaporan pengukuran kinerja mereka dan akhirnya dapat memberikan dampak positif pada status akreditasi. Studi ini juga menyajikan basis pengetahuan untuk penelitian lebih lanjut dalam studi serupa, dan memperluas temuan dalam konteks rumah sakit umum di Indonesia.Kata Kunci: Pengukuran kinerja, balanced scorecard, perspektif keuangan, perspektif pelanggan, perspektif proses internal, perspektif pertumbuhan dan pembelajaran.
ANALISIS PELAKSANAAN DAN PENATAUSAHAAN DANA DESA PADA DESA-DESA DALAM WILAYAH KECAMATAN KOTAMOBAGU TIMUR, KOTA KOTAMOBAGU Mamelo, Gresly Yunius Rainal; Kalangi, Lintje; Lambey, Linda
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 7, No 2 (2016): Goodwill Vol. 7 No. 2 Desember 2016
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v7i2.13558

Abstract

Local autonomy authorizes local government to manage and operate their governance including villages as the smallest unit in supporting local development. UU number 16 year 2014 regulates villages and authorizes their local government to manage their own finance. Village fund management must be conducted in accordance with accountability, participatory and transparency as a responsibility fulfillment to public. This study is an exploratory qualitative research. Content analysis was used to analyzed data which consists of data reduction, data display and conclusion. Respondent villages are Moyag Village and Kobo Kecil Village in District of East Kotamobagu, Kotamobagu City. Results indicate that the implementation of village fund has been compiled in accordance to the regulation. However, there is a problem in the capability of human resources. Continuous trainings are needed to improve the capabilities of PTPKD and TPK Staff. On the other hand, computer application of SIMDA has been employed to administer the village fund, despite it has not been used optimally. Supervision for management staff is needed to improve the administration.   Keywords : Village Fund, Accountability, Participatory, Transparancy
Analisis Penatausahaan Barang Milik Daerah Di Kabupaten Kepulauan Talaud Lantemona, Insteng; Ilat, Ventje; Manossoh, Hendrik
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.v8i1.15374

Abstract

Abstract: Administration of Local-Owned Asset (BMD) is an important part in the management of asset / property. At this stage, SKPD head plays an important role in managing those assets and the local government should give special attention to the management of assets.The intention is meant to achieve the goals of good management and to increase the financial statement performance or the expected audit opinions. This study aims to analyze the causes of the administration of goods belonging to local government in Talaud Islands. This is a qualitative case study research. Local Government of Talaud Island Municipality is the objeject of this study. Data were obtained by unstructured interviews. The key informants were purposively determined to get the proper and accurate information. Respondents were Head of Asset Administration Officers from 8 local work units (SKPD).The results show the causes of ineffectiveness of BMD administration in the Talaud local government are (1) human resources; (2) the legal basis; (3) proof of ownership; (4) the assessment of assets; (5) commitment of management; (6) attitude. Therefore, the increase of human resourses, the knowledge of legal basis, and a proper assesment of fixed assets including land are necessary. In addition, the Heads of SKPD have to increase the commitment in BMD administration and the same perception among BMD administration officers in implementing the regulations are also required. Keywords: Administration, local-owned asset, human resources, legal basis, proof of ownership, assessment of asset, commintment of management, attitude, quality of financial statement Abstrak. Penatausahaan barang milik daerah (BMD) merupakan bagian penting dalam pengelolaan aset/barang milik daerah dimana dalam tahapan ini kepala SKPD berperan penting didalamnya dan pemerintah daerah harus memberikan perhatian khusus terhadap pengelolaan aset. Demi tercapainya tujuan pengelolaan yang baik serta dapat meningkatkan kinerja terhadap pemberian opini atas laporan keuangan dimana opini yang dibangun benar-benar sesuai yang diharapkan. Penelitian ini bertujuan untuk menganalisis penyebab penatausahaan barang milik daerah yang belum tertib di Kabupaten Kepulauan Talaud. Metode yang digunakan adalah kualitatif dengan pendekatan studi kasus dan pemerintah Talaud sebagai objek penelitian. Data diperoleh melalui wawancara tidak terstruktur. Informan kunci ditentukan secara purposive untuk mendapatkan hasil informasi yang tepat dan akurat. Kriteria informan adalah Kepala Bidang Aset Daerah, Kepala Seksi Akuisisi, Pengamanan, pemeliharaan dan penghapusan aset dan Pejabat Penatausahaan barang milik daerah paa 8 (delapan) Satuan Kerja Perangkat Daerah (SKPD). Hasil penelitian menunjukan penyebab penatausahaan barang milik daerah yang belum efektif di pemerintah Kabupaten Kepulauan Talaud ada 6 (enam) yaitu: (1) Sumber Daya Manusia (SDM), (2) Dasar hukum, (3) Bukti kepemilikan (4) Penilaian aset, (5) Komitmen pimpinan, (6) Sikap. Untuk itu Sumberdaya Manusia yang ada perlu ditingkatkan. Perlu pemahaman dasar hukum yang baik dan perlu dilakukan penilaian aset tetap berupa tanah. Selain itu pimpinan SKPD perlu meningkatkan komitmen dalam penata usahaan barang milik daerah, dan perlu adanya kesamaan presepsi antara pengurus barang dalam penerapan aturan. Kata Kunci: Penatausahaan barang milik daerah, sumberdaya manusia, dasar hukum, bukti kepemilikan, penilaian aset, komitmen pimpinan, sikap, kualitas laporan keuangan.
Analisis Pengelolaan Keuangan Daerah Pemerintah Daerah Kabupaten Kepulauan Talaud Pareda, Marlin; Sondakh, Jullie J; Ilat, Ventje
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.v8i2.18431

Abstract

Abstract. The Regional Budget (APBD) is established to improve the capacity of local government in providing services to the community. The Regional Budget (APBD) is an annual form of the Regional Long-Term Development Plan (RPJPD) as well as the Regional Medium-Term Development Plan (RPJMD) are set up in accordance to the vision and mission of the regional head. The Regional Budget (APBD) is prepared by the Regional Government, discussed and approved by the Regional House of Representatives (DPRD). It is thus becoming a legal product, in form of Regional Regulation (Perda) and must be followed by all institutions in the region. This study aims to analyze the financial management of the Regional Government of Talaud Islands Regency. This is a qualitative exploratory research. Data were obtained through in-depth interviews and documentation studies. Key informants are determined by purposive sampling to obtain accurate information. Interviews were conducted by using semi-structured in-depth interviews. The triangulation method was used in order to test the validity or credibility of data and data sources. Results showed that in the process of local government financial management from planning and budgeting and implementation process has been referring to Permendagri No. 13 of 2006 on Guidelines for Management of regional finances but there are still obstacles that are 1) Bureaucratic Structure, (2) Resources, (3) Communication, (4) Disposition or Attitude, (5) Budget Limitations. Keywords: Regional Financial Management, Obstacles.Abstrak. Dalam meningkatkan kapasitas pemerintah daerah dalam memberikan pelayanan kepada masyarakat maka disusunlah Anggaran Pendapatan dan Belanja Daerah (APBD). Anggaran Pendapatan dan  Belanja Daerah (APBD) merupakan wujud tahunan dari Rencana Pembangunan Jangka Panjang Daerah (RPJPD) serta Rencana Pembangunan Jangka Menengah Daerah (RPJMD) yang dibuat dari visi dan misi kepala daerah. Anggaran Pendapatan dan Belanja Daerah (APBD) dipersiapkan oleh Pemerintah Daerah, dibahas dan disetujui oleh Dewan Perwakilan Rakyat Daerah (DPRD) sehingga pada akhirnya menjadi produk hukum berupa Peraturan Daerah (Perda) yang harus diikuti oleh segenap lembaga di daerah. Penelitian ini bertujuan menganalisis pengelolaan keuangan daerah Pemerintah Daerah Kabupaten Kepulauan Talaud. Metode penelitian menggunakan 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. Wawancara menggunakan In-depth interview jenis semi terstruktur. Metode triangulasi digunakan dalam pengujian validitas atau kredibilitas data dan sumber data. Hasil penelitian menunjukkan bahwa dalam proses pengelolaan keuangan daerah pemerintah daerah mulai dari proses perencanaan dan penganggaran dan pelaksanaan dilaksanakan berdasarkan ketentuan dalam Peraturan Menteri Dalam Negeri Nomor 13 Tahun 2006 tentang Pedoman Pengelolaan Keuangan Daerah belum optimal masih terdapat hambatan-hambatan yaitu 1) Struktur Birokrasi, (2) Sumber Daya, (3) Komunikasi, (4) Disposisi atau Sikap, (5) Keterbatasan Anggaran.Kata Kunci: Pengelolaan Keuangan Daerah, Hambatan.
Pengaruh Cash Ratio, Return On Investment, Return On Equity, terhadap Devidend Payout Ratio pada Perusahaan Manufaktur di Bursa Efek Indonesia Suwetja, I Gede
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.v5i1.4925

Abstract

The main factor that affecting the investors to invest is the expected return in form of capital gain and dividend. To determine the amount of dividends to distribute for shareholders is very difficult. It is because the amount of dividends often related with firm value, revenue estimate, and future performance of firms. The objective of this study is to find the effect of cash ratio, return on investment and return on equity to dividend payout ratio, by conducting multiple regression method with samples taken by purposive sampling method. The data of this study is using financial statements of manufacturer companies in period of 2007 till 2010 and published by Indonesia Stock Exchange. The results of this study is showing there are significant effect of cash ratio, return on investment and return on equity to dividend payout ratio simultaneously. And partially, there is only return on investment.
Faktor-Faktor yang Mempengaruhi Penggunaan Sistem E-audit Pada Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Provinsi Sulawesi Utara Pesak, Pricilia Joice; Sondakh, Jullie J; Gamaliel, Hendrik
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.v10i2.26378

Abstract

Abstract. This study aims to analyze factors that influence usage of e-Audit system in Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Provinsi Sulawesi Utara using techonology acceptance model (TAM). This study was conducted on auditors who have been using e-Audit system. This is a quantitative research with structural relationship approach. Data were obtained by questionnaires which were distributed to 60 auditors of BPK RI Perwakilan Provinsi Sulawesi Utara and documentation study. The data were analysed by Partial Least Square Structural Equation Model (PLS-SEM) and used SmartPLS software 3.2.7 The results of the study indicate that the factors that influence the use of the e-Audit system are external variables of characteristics system relevant through perceived usefulness, terminology through perceived ease of use, perceived usefulness, attitude using the e-Audit system and behavioral intentions using the e-Audit system. On the other hand, perceived ease of use is found to be a factor that does not affect the actual use or use of e-Audit system. Keywords: e-Audit System, Technology Acceptance Model (TAM)Abstrak. Penelitian ini bertujuan menganalisis faktor-faktor yang mempengaruhi penggunaan sistem e-Audit pada Badan Pemeriksa Keuangan (BPK) Republik Indonesia (RI) Perwakilan Provinsi Sulawesi Utara dengan menggunakan Techonology Acceptance Model (TAM). Penelitian ini dilakukan pada auditor BPK yang menggunakan sistem e-Audit. Metode penelitian yang digunakan adalah metode penelitian kuantitatif dengan pendekatan survei bersifat hubungan struktural. Data diperoleh melalui kuesioner yang dibagikan kepada 60 auditor BPK RI Perwakilan Provinsi Sulawesi Utara dan studi dokumentasi. Alat analisis data yang digunakan dalam penelitian ini adalah Partial Least Square Structural Equation Model (PLS-SEM), dengan bantuan perangkat lunak SmartPLS 3.2.7. Hasil penelitian menunjukkan bahwa faktor-faktor yang berpengaruh terhadap penggunaan atau pemakaian sesungguhnya sistem e-Audit adalah variabel eksternal karakteristik sistem relevan melalui kegunaan persepsian, variabel eksternal karakteristik sistem terminologi melalui kemudahan penggunaan persepsian, kegunaan persepsian, sikap menggunakan sistem e-Audit dan niat perilaku menggunakan sistem e-Audit. Sedangkan, faktor yang tidak berpengaruh terhadap penggunaan atau pemakaian sesungguhnya sistem e-Audit adalah kemudahan penggunaan persepsian.Kata Kunci: sistem e-Audit, Technology Acceptance Model (TAM)
PELAKSANAAN FUNGSI APARAT PENGAWAS INTERN PEMERINTAH (APIP) UNTUK MENUNJANG TINGKAT KEWAJARAN LAPORAN KEUANGAN PEMERINTAH KOTA MANADO Siwy, Merry Inggrid; Saerang, David P.E.; Karamoy, Herman
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 7, No 2 (2016): Goodwill Vol. 7 No. 2 Desember 2016
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v7i2.13549

Abstract

Internal Audit is the whole process of audit activities, the Review, evaluation, monitoring and supervisory activities other against the implementation of tasks and functions of the organization in order to provide reasonable assurance that the activities have been carried out in accordance with the benchmarks that have been set effectively and efficiently for the benefit of the leadership to Realize good governance.Accountability and transparency in the new government could be achieved if all levels of leadership controlling activities on the overall activities in their respective agencies . Internal control system ( SPI ) is a process that is integral to the actions and activities carried out continuously by the management and all employees to provide reasonable assurance on the achievement of organizational goals through effective and efficient , the reliability of financial reporting , the safeguarding of state assets, and compliance with legislation. To strengthen and support the effectiveness of internal control over the SPI made ​​implementation of tasks and functions of government agencies including state audits carried out by the internal control official Government ( APIP ) .The auditor's responsibility to detect fraud or irregularity embodied in the planning and execution to obtain reasonable assurance about whether the financial statements have been prepared in accordance with established standards.The purpose of this study was to analyze the functions of Government Internal Supervisory Apparatus (APIP) / Internal Auditor in supporting reasonable levels of Local Government Finance Report Manado City. Respondents were selected are few skilled examiner at the office of the Inspectorate of Manado. Approach Using Qualitative methods Ethnography.APIP functions that work well to prevent fraud , to produce valuable output to be input to the external auditor , the executive and the legislature to improve financial management and accountability in the area of ​​the future . Eksternal Auditor may use the results from the monitoring APIP mainly reviews the financial statements of the government , supporting the management of local government in implementing the recommendations and improvements  Internal control system . APIP professional and independent encourage increased transparency and accountability in financial management to improve the fairness of the financial statements . Keywords: Government Internal Supervisory Apparatus, fraud detection, the fairness of the financial statements
Analisis Penerimaan Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (PBB-P2) Terhadap Kontribusi Pendapatan Asli Daerah (PAD) Di Kota Gorontalo Zulkifli, Zulkifli; Kalangi, Lintje; Manossoh, 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.v8i2.17850

Abstract

Abstract: Land and Building Tax of Rural and Urban Areas (PBB-P2) is one of the central taxes submitted to the local government to become a local tax. PBB-P2 as a regional tax is expected to contribute maximally to the regional revenue especially to the Local Own-Source Revenue (PAD). The objective of the study is to analyze the acceptance of PBB-P2 on the contribution of PAD and to analyze inhibiting factors and support for PBB-P2 revenues in Gorontalo City. This is a qualitative research and case study approach was deployed within this study. Gorontalo City Government is the research object. Data were collected by in-depth interviews and document study. Data was analysed by using codification, presentation of data and conclusions. Validity test was employed by credibility (internal validity), transferability (external validity) and dependability (reliability) tests. The results showed that the revenues of PBB-P2 in Gorontalo city based on the collection ratio were 69.47% in 2012, 74.44% in 2013, 76.50% in 2014, 81.26% in 2015 and 86.75% in 2016. Classification of PBB-P2 revenues in Gorontalo City based on analysis of the ratio of proportion and growth ratio is potential. The inhibiting factors of PBB-P2 revenue on the contribution of PAD revenue in Gorontalo City are taxpayers' awareness, data suitability, mistakes in designation documents, and human resources. On the other hand,  factors that support the PBB-P2 revenue in Gorontalo City are leadership, human resources and compensation.Keywords: Local Own-Source Revenue, PBB-P2 Receipts, Inhibiting Factors and Supporters.Abstrak. Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) adalah salah satu pajak pusat yang diserahkan pengelolaanya ke pemerintah daerah sehingga menjadi pajak daerah. PBB-P2 sebagai pajak daerah diharapkan dapat berkontribusi maksimal terhadap penerimaan daerah khususnya terhadap pendapatan asli daerah (PAD). Tujuan penelitian adalah untuk menganalisis penerimaan PBB-P2 terhadap kontribusi PAD  dan  menganalisis faktor-faktor penghambat dan pendukung penerimaan PBB-P2 di Kota Gorontalo. Metode penelitian menggunakan jenis kualitatif dengan pendekatan studi kasus dan Pemerintah Kota Gorontalo sebagai objek penelitian. Tehnik pengumpulan data dengan wawancara mendalam dan dokumentasi. Tehnik analisis data yang digunakan adalah kodifikasi, penyajian data dan kesimpulan. Uji keabsahan data dalam penelitian ini meliputi uji credibility (validitas internal), transferability (validitas eksternal) dan dependability (reliabilitas). Hasil penelitian menunjukkan bahwa penerimaan PBB-P2 di Kota Gorontalo berdasarkan rasio pengumpulan pada tahun 2012 sebesar 69,47%, tahun 2013 sebesar 74,44%, tahun 2014 sebesar 76,50%,  tahun 2015 sebesar 81,26% dan  pada tahun 2016 rasio penerimaan PBB-P2 adalah sebesar 86,75%. Klasifikasi penerimaan PBB-P2 di Kota Gorontalo berdasarkan analisis rasio proporsi dan rasio pertumbuhan adalah potensial. Faktor-faktor penghambat penerimaan PBB-P2 terhadap kontribusi penerimaan PAD di Kota Gorontalo adalah kesadaran wajib pajak, kesesuaian data, kekeliruan dalam dokumen penetapan, dan sumber daya manusia. Sementara faktor-faktor yang mendukung penerimaan PBB-P2 Di Kota Gorontalo adalah kepemimpinan, sumber daya manusia dan kompensasi.Kata Kunci: Pendapatan asli daerah, Penerimaan PBB-P2, faktor-faktor penghambat dan pendukung.
Volume 3 Nomor 1 Juni 2012 MAKSI, MAKSI MAKSI
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 3, No 1 (2012): Volume 3 Nomor 1 Juni 2012
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v3i1.1050

Abstract

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