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Novi Swandari Budiarso
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Riset Akuntansi dan Portofolio Investasi
Published by Yayasan Widyantara Nawasena Raharja
ISSN : 29882168     EISSN : 29882176     DOI : https://doi.org/10.58784/rapi
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis dan Menejemen Intetrnasional
Articles 5 Documents
 1 
Search results for , issue "Vol. 2 No. 1 (2024)" : 5 Documents clear
Analisis perhitungan pemungutan dan pelaporan pajak reklame atas pemasangan billboard pada CV Karya Wenang Manado Rorong, Tessalonica; Budiarso, Novi Swandari; Datu, Christian
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 1 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.71

Abstract

Regional tax is collected to fund the development of a region and demonstrates the community's active participation in financing government and regional development. Advertisement tax is imposed on taxpayers who promote products. This research aims to determine the calculation, collection, and reporting of Advertisement Tax at CV Karya Wenang Manado, in accordance with Manado City Regional Regulation No.2 of 2011 concerning Regional Taxes.  This study uses a qualitative descriptive research approach to investigate the calculation, collection, and reporting of Advertisement Tax at CV Karya Wenang. The findings indicate that the company adheres to Manado City Regional Regulation No.2 of 2011 regarding Regional Taxes, thus avoiding errors and sanctions.
Penerapan sistem informasi akuntansi dalam mendukung pengendalian internal pemberian kredit pada Bank Perkreditan Rakyat Millenia Bank Kota Manado Ginting, Amparwati; Alexander , Stanly W.; Kapojos , Peter M.
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 1 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.72

Abstract

Millennia People's Credit Bank is facing problems that have a significant impact on the health of the bank, namely issues such as substandard credit, which often occur. This risk could cause Millenia Rural Bank to experience losses. To mitigate this risk, the bank must conduct a thorough credit analysis to support internal controls in making decisions to accept or reject prospective customers' credit applications. The type of research used in this study is descriptive qualitative. In the accounting information system, procedures for granting BPR Millenia credit, from submitting a credit application to disbursing credit funds, have been carried out properly and in accordance with applicable procedures. The accounting information system at PT. Millenia Rural Bank plays a very important role in carrying out credit providing activities. With an accurate accounting information system, employees at PT. Millennia People's Credit Bank can easily obtain the data and documents needed before the credit granting process.
Analisis perbandingan pengelolaan keuangan di Desa Pineleng Satu Timur dan Desa Lotta berdasarkan Permendagri Nomor 20 Tahun 2018 Imbing, Grasela Feini; Tinangon, Jantje J.; Budiarso, Novi Swandari
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 1 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.73

Abstract

Village Financial Management encompasses planning, implementation, administration, reporting, and village financial accountability, as outlined in Permendagri Number 20 of 2018. Villages are granted adequate authority and financial resources to manage their potential for improving the economy and welfare of residents, as well as for village development activities. The village government plans to implement the project using funds from the Village Budget (APBDes). The objective of this study is to determine whether financial management in Pineleng Satu Timur Village and Lotta Village, Pineleng District, Minahasa Regency complies with Permendagri No. 20 of 2018 and to investigate the Performance Allocation in the two villages. The study employs a descriptive qualitative method to collect relevant data. The financial management research conducted in Pineleng Satu Timur Village and Lotta Village indicates compliance with Permendagri Number 20 of 2018 for the planning, implementation, reporting, and accountability stages. However, non-compliance with Permendagri Number 20 of 2018 was found in the administration stage.
Analisis kinerja keuangan pada PT. XT Tumiwa, Samuel; Mawikere, Lidia M.
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 1 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.79

Abstract

The company's strong financial performance is an attractive feature for investors. This research analyzes the financial performance of the company using ratio analysis and common size analysis. The financial ratios are used to evaluate the company's financial performance, while the common size approach is used to identify the reasons for changes in the profit and loss statement and financial position statement. The language used is clear, objective, and value-neutral, with a formal register and precise word choice. The text adheres to conventional structure and formatting features, with consistent citation and footnote style. The structure is logical and well-organized, with causal connections between statements. The text is free from grammatical errors, spelling mistakes, and punctuation errors. No changes in content have been made. Descriptive qualitative research that uses both quantitative and qualitative data. The research findings indicate good financial performance in terms of liquidity ratios and Gross Profit Margin (GPM), but not for Net Profit Margin (NPM). The solvency ratio is very good. The analysis utilizing the common size approach indicates an increase in the percentage of cash and cash equivalents, inventory, operational expenses, additional capital, and current debt, as well as a decrease in receivables and net profit from 2020-2022.
Pengaruh debt default dan financial distress terhadap audit report lag pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017–2021 Wokas, Imanuel Jefferson Jordan; Wokas, Heince R. N.; Suwetja, I Gede
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 1 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.86

Abstract

The purpose of this study is to determine the effect of debt default and financial distress on audit report lag in manufacturing companies listed in the Indonesia Stock Exchange in period of 2017 to 2021. Debt default is measured using the debt to assets ratio, financial distress is measured by the Altman Z Score that was modified in 1995, and the audit report lag is the difference between the date of the audit report and the company's financial report. The type of this study is quantitative using a sampling technique, namely purposive sampling which gives 35 of manufacturing firms. The results of multiple linear regression show that debt default and financial distress have no effect on audit report lag.

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