cover
Contact Name
Novi Swandari Budiarso
Contact Email
pembina@ywnr.org
Phone
+6281340072279
Journal Mail Official
rapi.journal@gmail.com
Editorial Address
Jl. Pulau Kalimantan no.28, Kleak, Kec. Malalayang, Manado, Sulawesi Utara, 95115 Indonesia
Location
Kota manado,
Sulawesi utara
INDONESIA
Riset Akuntansi dan Portofolio Investasi
ISSN : 29882168     EISSN : 29882176     DOI : https://doi.org/10.58784/rapi
Core Subject : Economy, Social,
Riset Akuntansi dan Portofolio Investasi is a double peer-reviewed journal published by the Yayasan Widyantara Nawasena Raharja. Riset Akuntansi dan Portofolio Investasi will publish the articles bi-annually. The article submitted to Riset Akuntansi dan Portofolio Investasi is written in Indonesian and it is not under consideration or published by other publishers.
Articles 12 Documents
Search results for , issue "Vol. 1 No. 2 (2023)" : 12 Documents clear
Analisis implementasi sistem akuntabilitas kinerja instansi pemerintah pada Badan Keuangan Daerah Kabupaten Manggarai Timur Priska Nirmala Stefan; Jantje Tinangon; Dhullo Afandi
Riset Akuntansi dan Portofolio Investasi Vol. 1 No. 2 (2023)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.67

Abstract

Performance Accountability System for Government Agencies is a system whose application is useful for measuring performance and assisting in improving performance. Accountability has so far been considered to focus only on the preparation of financial statements, and there are even entities that have an understanding that accountability itself is limited to budgetary accountability, which causes total accountability only for reporting on the use of funds without an evaluation of the benefits of activities. Presidential Regulation Number 29 of 2014 forms the foundation for guidelines regarding the Implementation of the Performance Accountability System for Government Agencies. The preparation of SAKIP according to this regulation must encompass various significant components, including Strategic Plans, Performance Agreements, Performance Measurement, Performance Data Management, Performance Reporting, as well as Reviews and Evaluation. The Regional Financial Board of East Manggarai Regency have implemented the Performance Accountability System of Government Agencies successfully. This study aims to determine the compatibility of the application with current regulations, as well as the level of success and failure. The research uses descriptive qualitative methods and collects data through interviews and documentation. The results showed that the implementation of the Performance Accountability System for Government Agencies at the Regional Financial Board of East Manggarai Regency was good and can be said to be in accordance with applicable laws and regulations. The joint commitment of employees, as well as each part in carrying out their responsibilities, was the success factor of the implementation of this SAKIP.
Pengaruh perputaran modal kerja, pertumbuhan penjualan dan ukuran perusahaan terhadap profitabilitas (Studi pada perusahaan properti yang terdaftar di Bursa Efek Indonesia tahun 2019-2022) Runtuwene , Ellena Natasya; Sondakh, Jullie J.; Walandouw, Stanley K.
Riset Akuntansi dan Portofolio Investasi Vol. 1 No. 2 (2023)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.70

Abstract

The purpose of this study is to determine the effect of Working Capital Turnover, Sales Growth, and Firm Size on Profitability in Property Companies listed on the Indonesia Stock Exchange in 2019-2022. This type of research is quantitative research using a sampling technique, namely purposive sampling. There are 30 sample companies selected from 85 companies. In this study, data were analyzed using multiple linear regression. The results of the analysis of this study partially working capital turnover and sales growth affect profitability. Meanwhile, firm size has no effect on profitability.

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