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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 50 Documents
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Search results for , issue "Vol. 2 No. 2 (2024)" : 50 Documents clear
Analisis penerimaan dan penyetoran Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Desa Tombasian Atas Kecamatan Kawangkoan Barat Momongan, Intan Valeri Gisela; Pangerapan, Sonny; Datu, Christian V
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.178

Abstract

The Rural and Urban Land and Building Tax (or PBB-P2) is a crucial source of revenue for local governments in Indonesia. This research will analyze the revenue collection and payment of PBB-P2 in Tombasian Village, Kawangkoan Barat Subdistrict. The research methodology employed a qualitative approach, gathering data through interviews with tax officials and secondary data analysis. The findings clearly show a low level of public awareness regarding tax obligations, which is hurting tax revenue. Public understanding of tax policies and the quality of tax services significantly influence the payment of PBB-P2. The study provides recommendations to local governments to enhance public awareness campaigns, empower tax officials, and improve services to the community, thereby increasing revenue collection and tax payment of PBB-P2. These measures will undoubtedly lead to an increase in local tax revenue, which will support the development of Tombasian Village.
Analisis pelaksanaan dan penatausahaan belanja modal berdasarkan Permendagri Nomor 77 Tahun 2020 pada Badan Pendapatan Daerah Provinsi Sulawesi Utara Adyanto; Manossoh, Hendrik; Walandouw, Stanley Kho
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.179

Abstract

The implementation and administration of expenditure is an essential aspect of regional financial management. Capital expenditure is the acquisition of fixed assets and other assets. It is therefore essential that implementation and administration of expenditure is carried out effectively. The implementation and administration of expenditure is regulated by Regulation of the Minister of Home Affairs Number 77 of 2020. This study will determine how the Regulation of the Minister of Home Affairs Number 77 is implemented and administered in relation to capital expenditure. This study employs a descriptive qualitative research method. We collected data through interviews, observation, and documentation. The data analysis process is carried out by collecting data, which is then processed and described. The results of this study are clear: capital expenditure with a cash advance is not implemented, and expenditure is carried out without a cash advance. Furthermore, the administration of capital expenditure is in accordance with current regulations, starting from the issuance of SPD, SPP LS, SPM LS, SP2D, bookkeeping, and submission of the Treasurer's accountability report at the Regional Revenue Agency of North Sulawesi Province.
Penerapan akuntansi pajak penghasilan pasal 23 berdasarkan PMK NO. 231/PMK 03/2019 pada Lembaga Penyiaran Publik TVRI SULUT Holung, Vanessa; Runtu , Treesje; D. Latjandu , Lady
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.180

Abstract

Tax is the country's largest source of income, there are several types of taxes that must be paid to the state, one of which is income tax article 23. Income Tax Article 23 is a tax imposed on income from capital, provision of services, rentals or gifts and awards, other than those deducted from income tax. Article 21. This research was conducted at LPP TVRI North Sulawesi, which is one of the television stations in North Sulawesi. The aim of this research is to find out whether the implementation of the North Sulawesi TVRI LPP is in accordance with applicable regulations. The research method used is descriptive qualitative. Research results obtained (1) Some calculations and deductions carried out by LPP TVRI North Sulawesi are not in accordance with the provisions of article 23 (2) Reporting carried out by LPP TVRI North Sulawesi is in accordance with the provisions of Article 23.  
Analisis pertanggungjawaban penggunaan alokasi dana desa berdasarkan PERPPU No. 1 Tahun 2020 (Studi kasus di Desa Leilem Tiga, Kecamatan Sonder) Tungka, Isak Brian; Sabijono, Harijanto; Suwetja, I Gede
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.181

Abstract

This research aims to describe accountability for the use of village fund allocations based on PERPPU Number 1, 2020. The results of the research show that village fund allocation in Leilem village is carried out in four stages, namely the planning stage, implementation stage, monitoring stage, and accountability stage to support community health and welfare. The government provides assistance to support the health and welfare of the community, especially with the COVID-19 virus, there has also been a shift in the budget to the health budget. The government also applies the principles of money for value, accountability and transparency in managing village fund allocations, however there are obstacles in transparency because there is no village website that can make it easier for related parties and the community to access village financial reports or reports on the use of village funds.
Evaluasi pertanggungjawaban Anggaran Pendapatan dan Belanja Desa (APBDes) di Desa Patokaan Kecamatan Talawaan Ponto, Endang Sri Ayu; Tinangon, Jantje J.; Afandi, Dhullo
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.184

Abstract

Regional autonomy is a fundamental right, authority, and obligation of an autonomous region. It entails the ability to regulate and manage government affairs and the interests of local communities in accordance with statutory regulations. The central government has implemented regional autonomy to empower regional governments to manage their own affairs without interference. This research aims to determine whether the Village Revenue and Expenditure Budget (APBDes) in Patokaan Village is in compliance with Law Number 20 of 2018. The data analysis method used is qualitative research with a descriptive approach. The research results clearly show that the accountability of the Village Revenue and Expenditure Budget (APBDes) in Patokaan Village is in line with the regulations set out in Home Affairs Government Number 20 of 2018 concerning Village Financial Management. Specifically, the village government has submitted an accountability report in a timely and transparent manner to the Village Consultative Body (BPD) and the community through an information board on the design and realization of the 2023 Village Revenue and Expenditure Budget.
Evaluasi realisasi pencapaian target pajak daerah untuk penerimaan pajak daerah tahun 2020-2023 pada Badan Pendapatan Daerah Kota Manado Tulungen, Yosua Satrianly; Warongan, Jessy D. L.; Mintalangi, Syermi S. E.
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.185

Abstract

Taxes are one of the most potential resources and the largest contributor in maximizing regional revenue. Therefore, the government continues to try and strive to increase Regional Original Revenue (PAD) sourced from the regional tax sector. The purpose of the study is to find out the realization of the achievement of the regional tax target for regional tax revenue in 2020 - 2023 at the Regional Revenue Agency of Manado City. The analysis method used in this study is qualitative descriptive analysis. In this study, data on the realization of the tax revenue budget for regional taxes in 2020-2023 collected by the Manado City Regional Revenue Agency was used. The results of this study show that the realization of regional tax revenues for 2020 – 2023 has not yet reached the target because there are still many regional tax potentials that have not been explored. This condition is also supported by non-technical problems such as technological developments, the ineffectiveness of online tax collection applications or systems and the existence of large-scale social restrictions during the COVID-19 pandemic and also the low awareness of taxpayers in carrying out tax obligations greatly affects regional tax revenues so that the Manado City Regional Revenue Agency continues to strive to optimize regional tax collection. The efforts made by the Manado City Regional Revenue Agency to overcome problems in regional tax collection are efforts to intensify and extensify regional taxes. The results of this study show that the realization of the achievement of regional tax revenue targets in Manado City has not been optimal due to the impact of the Covid-19 pandemic so that tax collection has not been maximized which results in the non-achievement of the set target. There is only one type of regional tax that reaches the target, namely restaurant taxes in 2022-2023.
Analisis pajak restoran dan pajak hotel terhadap pertumbuhan pendapatan asli daerah Kota Manado Kalalo, Liony E.; Runtu, Treesje; Kindangen, Wulan D.
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.186

Abstract

Taxes are the main source of state revenue. Regional taxes are divided into two parts, provincial taxes and district/city taxes. According to Law no. 1 of 2022 restaurant tax and hotel tax are included in district/city taxes. Restaurant tax and hotel tax are important contributors to the PAD revenue of the city of Manado. The aim of this research is to see the contribution of restaurant taxes and hotel taxes to Original Local Government Revenue (PAD) in Manado City from 2021 to 2023 with contribution percentages in accordance with applicable regulations. This type of research uses qualitative descriptive methods. Based on the results of research conducted at the Manado City Regional Revenue Agency, the percentage of restaurant tax contribution to PAD was 97.26% and the percentage of hotel tax contribution to PAD was 68.3%. The realization of restaurant taxes and hotel taxes increases every year. This shows that restaurant tax makes the largest contribution to Manado City's Original Regional Income.
Evaluasi penerapan Pernyataan Standar Akuntansi Pemerintah (PSAP) Nomor 02 tentang Laporan Realisasi Anggaran (Studi kasus pada Kantor Dinas Kepemudaan dan Olahraga Kota Tomohon) Rindengan, Anatasia Maria Trisilia; Kapojos, Peter M.
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.190

Abstract

The Budget Realization Report (LRA) is a report that presents information on the realization of income, expenditure, transfers, surplus/deficit, financing, and remaining more/less budget financing, each of which is compared with the budget in one period. In its implementation, budget realization reports always refer to applicable regulations and use applications that have been prepared and proven by documents and even accountability reports.. This study aims to find out and evaluate the application of Government Accounting Standards Statement No. 02 regarding whether or not the presentation of the budget realization report prepared by the Tomohon City Youth and Sports Service Office is in accordance with Government Regulation no. 71 of 2010 concerning Government Accounting Standards. The results of the study show that implementattion of the budget realization report (LRA) at the Tomohon City Youth and Sports Service office is in in accordance with the statement of Government Accounting Standards (PSAP) No.02 in Government Regulation Number 71 of 2010, this can be seen from the results of the comparison between the application of The Budget Realization Report ( LRA) implemented by the Tomohon City Youth and Sports Department and the implementation of The Budget Realization Report (LRA) based on the Government Accounting Standards (PSAP) statement No. 02 in Government Regulation Number 71 of 2010.
Evaluasi akuntabilitas dan transparansi pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDes) Desa Pineleng Dua Indah Kecamatan Pineleng Kawatu, Avelina Setyadeo Frerivili; Tirayoh, Victorina Z; Datu, Christian
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.192

Abstract

Accountability can be interpreted as the embodiment of the duty of village government officials to be responsible for the management of village funds to achieve predetermined goals efficiently, effectively, and economically. The purpose of this research is to assess the accountability of Village Revenue and Expenditure Budget or APBDes in Pineleng Dua Indah Village and to assess the transparency of APBDes in Pineleng Dua Indah Village. This research was conducted in Pineleng Dua Indah Village, Pineleng District, Minahasa Regency using the descriptive analysis method, which is a type of data analysis used to describe, present, and summarise a set of data. The research found that the practice of village financial management in Pineleng Dua Indah Village shows good efforts to improve transparency, and accountability in the village's financial decision-making process.
Analisis kinerja pemerintah desa di Desa Malitu Tunta, Jesisca; Mamuaya, Nova Ch.; Tangkau, Jaqueline E. M.
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.193

Abstract

The aim of thus research is to determine the performance of the village government in carrying out village development and also in managing the allocation of village funds in Malitu village, whether it is in accordance with existing regulations and also in accordance with the indicators that must be carried out by the village government. The method used in this research is a descriptive method whit a qualitative approach. The results of the research show that the village government in carrying out its duties has followed the regulations and also the indicators or measurements used to see the performance of the village government, namely, productivity, service quality, responsiveness, responsibility, and accountability. So, it can be said that the performance of the Malitu village government is good. Likewise, for managing village fund allocations, the village government has used the implementation stage, supervision stage and also the accountability stage. So that realization of the village fund allocations is carried out well and in accordance whit the needs of the Malitu village community, even though there are obstacles faced in it, namely, the weather and also poor roads.

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