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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 30 Documents
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Search results for , issue "Vol. 3 No. 2 (2025)" : 30 Documents clear
Analisis perhitungan dan pemungutan pajak hotel dan pajak restoran pada Badan Pengelola Pajak dan Retribusi Daerah Kabupaten Kepulauan Talaud Manggaribet, Widya Devi; Runtu, Treesje; Suwetja, I Gede
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.338

Abstract

Regional Taxes are divided into two categories, namely Provincial Taxes and Regency/City Taxes. Hotel Tax and Restaurant Tax are included in the regional tax category. This study aims to analyze the calculation and collection of hotel tax and restaurant tax at the Regional Tax and Retribution Management Agency of the Talaud Islands Regency. This type of research is qualitative descriptive research. Data were obtained using documentation and interview methods. The results of the study indicate that the collection/receipt of hotel tax and restaurant tax fluctuates. Taxpayer compliance which is still very low affects the decoration and collection of taxes as well as the contribution of hotel tax and restaurant tax to the Regional Original Income of the Talaud Islands Regency. The Regional Tax and Retribution Management Agency of the Talaud Islands Regency must impose strict sanctions on taxpayers who are found to be non-compliant in paying taxes.
Analisis perencanaan, pelaksanaan, penatausahaan, pelaporan dan pertanggungjawaban pengelolaan keuangan desa Di Desa Kiawa Satu Utara Kecamatan Kawangkoan Utara Singon, Dewita Sophia; Walandouw, Stanley Kho; Kindangen, Wulan D.
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.342

Abstract

Village financial management encompasses a series of activities including planning, implementation, administration, reporting, and accountability. The substantial amount of village funds allocated by the central government presents potential risks for financial mismanagement, thereby necessitating orderly and procedural management. This study aims to analyze the stages of village financial management: planning, implementation, administration, reporting, and accountability in Kiawa Satu Utara Village. This research employs a descriptive qualitative method with data collected through observation, interviews, and documentation. Data were analyzed through a process of data collection, reduction, presentation, and drawing conclusions. The findings reveal that the planning, implementation, and accountability stages have been conducted in accordance with Minister of Home Affairs Regulation Number 20 of 2018. However, the administration and reporting stages have not been fully implemented in line with the applicable regulations.
Evaluasi Penatausahaan Barang Milik Daerah pada Badan Pengelolaan Keuangan dan Pendapatan Daerah Kabupaten Minahasa Tenggara Koyong, Bella Elisabeth; Afandi, Dhullo; Datu, Christian
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.343

Abstract

The administration of regional property is an essential component of regional asset management, ensuring that government-owned assets are utilized efficiently to support public programs and services. Key elements of this administration include bookkeeping, inventory, and reporting, all of which must adhere to applicable laws and regulations. This study aims to evaluate the implementation of regional property administration based on the Regulation of the Minister of Home Affairs No. 47 of 2021 at the Financial Management and Regional Revenue Agency of Southeast Minahasa Regency. Using a qualitative descriptive approach, data were collected through interviews and document analysis. The findings reveal that the agency has generally complied with the regulatory requirements, particularly in the areas of accurate bookkeeping, systematic inventory control, and timely reporting. However, challenges remain in optimizing data input and system infrastructure. This research highlights the need for continuous system improvements and capacity building to enhance the accountability and transparency of regional asset management.
Analisis penerapan Peraturan Pemerintah Nomor 55 dalam upaya meningkatkan kepatuhan wajib pajak UMKM di Kantor Pelayanan Pajak Pratama Bitung Dalope, Chicilia Afrilin Chaya; Kalangi, Lintje; Latjandu, Lady Diana
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.345

Abstract

Government Regulation (PP) No. 55 of 2022 aims to simplify taxation for Micro, Small, and Medium Enterprises (MSMEs) by providing incentives such as tax exemptions for businesses with an annual turnover of less than IDR 500 million, and by implementing a final income tax (PPh) rate of 0.5% for MSMEs with a turnover of up to IDR 4.8 billion. While this policy has led to an increase in MSME taxpayer registrations, the level of tax reporting compliance remains low due to limited understanding and inadequate socialization. This study analyzes the implementation of PP No. 55 of 2022 at the Bitung Primary Tax Office (KPP Pratama Bitung), with the objective of evaluating its effectiveness and identifying the challenges in enhancing MSME tax compliance. A qualitative descriptive approach was employed, using interviews and documentation as data collection methods. The findings indicate that the regulation has been socialized by the tax office and has positively influenced taxpayer compliance, particularly in terms of registration and reporting. However, challenges persist, especially with respect to timely submission of annual tax returns (SPT). To improve compliance, further efforts are required in the form of intensified socialization and the provision of targeted mentoring programs for MSMEs.
Pengaruh kepadatan kendaraan bermotor dan Produk Domestik Regional Bruto (PDRB) sektor transportasi terhadap pajak kendaraan bermotor Provinsi Sulawesi Utara tahun 2020-2024 Pongilatan, Monica Gloria; Pangerapan, Sonny; Mintalangi, Syermi
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.348

Abstract

Motor Vehicle Tax (PKB) is one of the main sources of local revenue for provinces in Indonesia, including North Sulawesi. This study aims to examine the effect of motor vehicle density and the Gross Regional Domestic Product (GRDP) of the transportation sector on Motor Vehicle Tax revenue in North Sulawesi Province during the 2020–2024 period. This research employs a quantitative approach using secondary panel data obtained from the Central Statistics Agency and the Regional Revenue Agency. Panel data regression analysis was conducted using the Fixed Effect Model with the aid of EViews 12. The results show that both motor vehicle density and transportation sector GRDP have a significant positive effect on Motor Vehicle Tax revenue. These findings suggest that increased mobility and economic activity in the transportation sector contribute significantly to regional tax revenue. This supports Musgrave’s theory regarding the role of economic growth in enhancing public revenue collection.
Penerapan Sistem Informasi Pemerintah Daerah pada Badan Perencanaan Penelitian dan Pengembangan Daerah Kota Kotamobagu Lumintang, Risca; Morasa, Jenny; Kindangen, Wulan Deisy
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.356

Abstract

The Regional Government Information System (SIPD) is a digital platform mandated by the Ministry of Home Affairs to improve the transparency and efficiency of regional development planning and financial management. This study aims to evaluate the implementation of SIPD at the Regional Development Planning and Research Agency (Bappelitbangda) of Kotamobagu City, focusing on how the system supports development planning and financial reporting. Using a qualitative descriptive method, data were collected through in-depth interviews with key informants, observation, and documentation. The findings reveal that despite SIPD's potential benefits in streamlining planning and budgeting processes, its implementation remains suboptimal due to limited human resource capacity and confusion regarding program nomenclature changes. As a result, the agency still frequently relies on the older SIMDA system. Theoretically, this research contributes to the literature on public sector accounting systems in developing countries. Practically, it underscores the need for enhanced training and system familiarization to ensure effective SIPD utilization. Further research is recommended to explore SIPD implementation across diverse types of regional agencies.
Kontribusi pajak daerah dalam peningkatan pendapatan asli daerah (Studi pada Dinas Pendapatan Daerah Kota Manado) Budie, Sheva Angely Bianca; Gamaliel , Hendrik; Sardjono , Olivia Y. M.
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.358

Abstract

Regional tax is one of the main pillars of local revenue (PAD) that supports the implementation of regional autonomy. However, the contribution of each type of tax may vary depending on the effectiveness of collection and local economic conditions. This study aims to analyze the contribution of restaurant tax, entertainment tax, advertising tax, and parking tax to regional tax revenue, as well as the role of regional tax revenue in supporting Manado City's PAD during 2020–2023. The research employed a descriptive quantitative approach, combining primary data from interviews with the Regional Revenue Agency and secondary data from official tax reports. The results show that restaurant, entertainment, and parking taxes tended to increase their contribution, while advertising tax showed a declining trend. Furthermore, regional taxes contributed an average of 98% to PAD, confirming their dominant role as the primary source of local fiscal capacity. These findings strengthen the theoretical perspective that regional taxes are a strategic instrument for regional autonomy, while practically suggesting the need to improve supervision, adopt digital tax systems, and diversify the tax base to maintain revenue sustainability.
Penerapan akuntabilitas dan transparansi pada pengelolaan dana bantuan operasional satuan pendidikan di SMP Spektrum Manado Piri, Christian; Budiarso, Novi Swandari; Sardjono, Olivia Y. M.
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.359

Abstract

This study aims to examine the implementation of accountability and transparency in managing the Operational School Assistance Fund (BOSP) at SMP Spektrum Manado. A qualitative approach with a case study design was employed, and data were collected through in-depth interviews with key informants, including the school principal, treasurer, and ARKAS operator. The findings indicate that the school has managed BOSP funds administratively in accordance with existing regulations, particularly in planning, reporting, and regulatory compliance. However, public participation in the formation of the BOSP Team and the dissemination of financial reports to the community has not been fully realized. Information regarding fund utilization remains confined within the internal system and is not openly shared through publicly accessible channels. Consequently, although formal accountability has been maintained, transparency to the public requires further improvement, particularly in terms of accessibility, clarity, and openness of information.
Perlakuan akuntansi belanja barang dan jasa pada Pengadilan Negeri Tondano Rembet, Injilly Sefanya Karyn; Saerang, David P. E.; Wokas, Heince R. N.
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.304

Abstract

The accounting treatment refers to the rules and steps taken in the accounting process, including the recognition, measurement, and disclosure of financial information in financial statements, whether for companies or government entities. The success of budgeting is typically assessed through the preparation of a Budget Realization Report (LRA). This report provides an overview of the sources, allocation, and utilization of economic resources managed by the central or regional government, illustrating the comparison between the budget and its actual realization within a specific reporting period. This study aims to analyze whether the accounting treatment in the Tondano District Court’s Budget Realization Report aligns with the Government Accounting Standards (SAP) as stipulated in Government Regulation No. 71 of 2010. Using a descriptive qualitative method, the study finds that the accounting treatment of goods and services expenditures in the Tondano District Court complies with PSAP 02 and Government Regulation No. 71 of 2010 on Government Accounting Standards.
Analisis penerapan koreksi fiskal atas laporan keuangan komersial untuk menghitung pajak penghasilan terutang pada CV. Kombos Tendean Manado Mardjun, Geofanny Andreas; Sabijono, Harijanto
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.363

Abstract

This study examines the implementation of fiscal corrections in commercial financial statements to determine corporate income tax payable at CV Kombos Tendean Manado, a company engaged in four-wheeled vehicle maintenance and repair. The issue arises because the company prepares only commercial financial statements without performing fiscal corrections, potentially leading to inaccurate tax reporting. A descriptive qualitative approach was applied, with data collected through interviews and documentation. The results reveal that several expense accounts, such as telephone, electricity, business travel, inventory maintenance, and interest income require fiscal adjustments based on Indonesian tax regulations. After these adjustments, taxable income increased by IDR 2,613,707 compared to commercial profit, resulting in an additional corporate income tax of IDR 302,798. These findings emphasize that the absence of fiscal corrections can cause underpayment of tax obligations and administrative sanctions. Therefore, fiscal correction is essential to ensure compliance, financial accuracy, and corporate accountability.

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