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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 31 Documents
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Search results for , issue "Vol. 3 No. 2 (2025)" : 31 Documents clear
Analisis komparatif penerimaan pajak dan retribusi daerah sebelum dan sesudah pemberlakuan Undang-Undang Nomor 1 Tahun 2022 tentang Hubungan Keuangan Pemerintah Pusat dan Pemerintah Daerah di Badan Pendapatan Daerah Kota Manado Tamyn, Linda Ignatia; Warongan, Jessy D. L.; Korompis, Claudia W. 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.364

Abstract

This study analyzes the impact of Law No. 1 of 2022 concerning the Financial Relationship between the Central and Regional Governments (UU HKPD) on local tax and retribution revenues in Manado City. Using a descriptive qualitative method, data were collected through interviews with the Regional Revenue Agency (Bapenda) and secondary data from revenue realization reports for 2023–2024. The results show that local tax revenues increased from IDR 369.47 billion in 2023 to IDR 403.74 billion in 2024, mainly due to tariff adjustments and the consolidation of several tax types into the Specific Goods and Services Tax (PBJT). However, the impact of the motor vehicle tax surcharge and transfer fee will only be seen in 2025. Meanwhile, local retribution revenues remained relatively stable, at IDR 4.74 billion in 2023 and IDR 4.57 billion in 2024, as Bapenda only manages waste retribution. These findings indicate that the UU HKPD significantly reshaped local tax structures but had limited effects on retribution revenues. The study highlights the need to optimize collection policies and expand the revenue base to strengthen Manado City’s fiscal independence.
Analisis efisiensi dan efektivitas pelaksanaan tindakan tunggakan pajak terhadap penerimaan pajak badan Kantor Pelayanan Pajak Pratama Bitung 2021 - 2023 Tampi, Kezia Akwila; Elim , Inggriani; 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.365

Abstract

This study examines the efficiency and effectiveness of tax collection measures on corporate tax arrears at the Pratama Tax Service Office (KPP) Bitung during 2021–2023. Strengthening tax revenue is crucial for sustaining state finances, yet systematic evaluation of collection strategies remains limited. Using a qualitative descriptive approach, data were gathered through documentation and interviews with tax officials. The findings reveal that collection measures including seizure, account blocking, and auction, were implemented efficiently and effectively. Tax collection realization reached 91.9% of the target in 2021 (effective), 203.6% in 2022, and 125.8% in 2023 (very effective). These results indicate that the strategies employed not only improved compliance but also significantly enhanced corporate tax revenue. The study highlights the importance of sustained enforcement, inter-unit coordination, and the use of legal instruments to optimize tax arrears collection.
Akuntabilitas dan transparansi pengelolaan dana Bantuan Operasional Kesehatan (BOK) studi kasus pada puskesmas Sonder Kabupaten Minahasa Wewengkang, Febrinly Ezra; Poputra, Agus Tony Poputra
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.367

Abstract

The Health Operational Assistance Fund (BOK) is a government program designed to support promotive and preventive health services at community health centers (Puskesmas). This study aims to evaluate the accountability and transparency in managing BOK funds at Sonder Health Center, Minahasa Regency. A qualitative descriptive approach was employed, with data collected through in-depth interviews, observation, and document analysis. The findings reveal that the accountability of BOK fund management has been implemented in accordance with the Ministry of Health’s technical guidelines and reporting mechanisms. However, transparency is still limited, as information disclosure remains primarily internal and has not been fully accessible to the public. These results highlight the need for strengthening public participation, improving administrative capacity, and enhancing communication strategies to ensure better governance of public health financing. The study contributes to the discourse on public financial management by emphasizing the importance of transparency and accountability in local health governance.
Analisis perlakuan Pajak Pertambahan Nilai bagi wajib pajak setelah dikukuhkan sebagai Pengusaha Kena Pajak pada PT Grand Lotus Reridence (Developer) di Bitung Ong, Karina Theresia; Sabijono, Harijanto; Kapojos, Peter Marshall
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.368

Abstract

Value Added Tax (VAT) is a major source of state revenue and is imposed on the consumption of taxable goods and services. This study aims to analyze the calculation, recording, and reporting of VAT after the confirmation of PT Grand Lotus Residence in Bitung as a Taxable Entrepreneur (PKP). The research adopts a qualitative method through interviews and documentation. The results show that VAT calculation and recording have been carried out in accordance with Law No. 7 of 2021 and generally accepted accounting principles. However, VAT reporting was not fully compliant due to delays in filing during January–March 2024, which led to administrative penalties. These findings emphasize the importance of accurate documentation, timely reporting, and strengthened coordination between companies and accounting service providers to ensure tax compliance and minimize sanctions.
Analisis penerapan UU Nomor 1 Tahun 2022 tentang HKPD dalam tata cara pemungutan pajak barang dan jasa tertentu serta kontribusinya pada Pendapatan Asli Daerah Kalangi, Karenina Noviany; Pangerapan, Sonny; 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.369

Abstract

This study examines the implementation of Law No. 1 of 2022 concerning Financial Relations Between the Central and Regional Governments in the collection of Specific Goods and Services Tax (PBJT) in Manado City and its contribution to Regional Original Revenue (PAD). The research employed a qualitative approach supported by interviews, documentation, and analysis of primary and secondary data. Findings indicate that the PBJT collection process in Manado has generally followed the provisions of Law No. 1 of 2022, although the Mayor’s implementing regulation has not yet been enacted, and entertainment service tariffs remain inconsistent. In 2022–2023, PBJT contributed 66.05% and 65.81% to PAD respectively, dominated by restaurant tax (around 30%) and street lighting tax (around 20%), while entertainment and parking taxes contributed less than 5%. In 2024, following the enactment of the new law, PBJT’s contribution was recorded at 64.35%, still primarily from food and beverage services. The study concludes that while PBJT plays a significant role in supporting PAD, improvements are needed in regulatory enforcement, taxpayer compliance, and digital-based collection systems.
Analisis kewenangan dan bentuk pengawasan inspektorat oleh Aparat Pengawasan Intern Pemerintah (APIP) di Inspektorat Provinsi Sulawesi Utara Lii, Rosdina Arini; Wokas, Heince R. N.; 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.370

Abstract

The Internal Government Supervisory Apparatus (APIP) functions as an internal audit body within the Regional Inspectorate to ensure accountability and efficiency in local governance. This study aims to analyze the authority and forms of supervision conducted by the Provincial Inspectorate of North Sulawesi. Using a qualitative descriptive approach, data were collected through structured interviews with three key informants: an Assistant Inspector, a Junior Auditor, and a Regional Government Affairs Supervisory Officer. The results indicate that APIP carries out three main supervisory activities: audit, review, and evaluation, which are essential for preventing irregularities and improving performance. Despite these contributions, APIP faces challenges, including limited access to data, lack of transparency from auditees, and potential ethical issues during the process. Strengthening APIP’s authority and enhancing coordination are critical to improving governance and reducing risks of fraud. The dual role of APIP as an assurance provider and consultant further reinforces its strategic contribution to good governance in local government administration.
Pengaruh digital perpajakan dan self-assessment system terhadap perilaku tax avoidance pada usaha kecil menengah di Jalan Flamboyan Manado Kakunsi, Indy Maria; Kalangi, Lintje; Wangkar, Anneke
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.372

Abstract

This study examines the influence of digital taxation and the self-assessment system on tax avoidance behavior among Small and Medium Enterprises (SMEs) in Indonesia. The research is motivated by the persistent issue of low tax compliance in the SME sector despite the government’s implementation of tax digitalization and the self-assessment system. A quantitative approach was employed using a sample of 71 SME taxpayers operating on Flamboyan Street, Manado, North Sulawesi, selected through simple random sampling. Primary data were collected via an online questionnaire (Google Forms). The data were analyzed using multiple linear regression and t-tests, supported by classical assumption tests to ensure the validity of the regression model. The findings reveal that digital taxation has a significant negative effect on tax avoidance behavior, indicating that improved implementation of digital tax systems enhances transparency and oversight, thereby reducing opportunities for tax avoidance. Conversely, the self-assessment system has a significant positive effect on tax avoidance behavior, suggesting that greater autonomy in calculating, paying, and reporting tax obligations increases the likelihood of exploiting legal loopholes.The study concludes that while digital taxation effectively curbs tax avoidance among SME taxpayers, the self-assessment system must be accompanied by stronger oversight and enforcement mechanisms to prevent misuse. These results provide policy insights for strengthening tax compliance in Indonesia’s SME sector.
Pengelolaan keuangan desa pada Desa Sea Kecamatan Pineleng Kabupaten Minahasa Longdong, Regina Francina Pnielia; Tinangon, Jantje; Walandow, Stenly Kho
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.373

Abstract

Village financial management is a crucial instrument for ensuring accountability, transparency, and efficiency in rural development. Since the enactment of Law No. 6 of 2014 concerning Villages, local governments have been granted broader authority in managing funds, including the Village Fund Allocation (ADD). However, challenges related to community participation, administrative discipline, and reporting timeliness remain. This study aims to analyze the financial management of Sea Village, Pineleng District, Minahasa Regency, based on the Ministry of Home Affairs Regulation No. 20 of 2018. Using a qualitative case study approach, data were collected through interviews with village officials, documentation of financial reports, and direct observation. The analysis followed Miles and Huberman’s (1994) interactive model, covering data reduction, display, and conclusion verification. The findings indicate that while the financial management process in Sea Village generally follows the required stages—planning, implementation, administration, reporting, and accountability—several weaknesses persist. These include limited community involvement in planning, delays in fund disbursement, inaccurate financial records, late submission of reports, and weak internal oversight. The study highlights the importance of strengthening human resource capacity, enhancing digital-based financial systems, and promoting citizen participation to realize good governance principles in village financial management.
Evaluasi pemanfaatan dana desa di Desa Rumoong Atas Kecamatan Tareran Kabupaten Minahasa Selatan Karundeng, Thriver Merelygod; Runtu, Treesje; Lintong, Diana 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.377

Abstract

This study evaluates the utilization of Village Funds in Rumoong Atas Village, Tareran District, South Minahasa Regency, Indonesia, in accordance with the Regulation of the Minister of Villages, Development of Disadvantaged Regions, and Transmigration (Permendes PDTT) No. 13 of 2023. The regulation prioritizes the allocation of Village Funds for four main programs: extreme poverty alleviation, food and livestock security, stunting prevention and reduction, and priority sector development. Using a qualitative descriptive method, data were collected through documentation, interviews, and direct observation of the village government’s implementation of these programs. The findings show that the implementation of Village Fund programs in Rumoong Atas Village partially complies with the regulation. The village did not implement the direct cash transfer (BLT) program for extreme poverty alleviation but successfully carried out programs on food and livestock security, stunting prevention, and priority sector development, including additional capital for village-owned enterprises (BUMDes). This study contributes to the evaluation of local government performance in managing Village Funds and highlights areas for policy improvement to enhance community welfare and accountability.
Analisis perencanaan, penggunaan dan penatausahaan aset tetap pada Dinas Perindustrian dan Perdagangan Provinsi Sulawesi Utara Kastilong, Verentio Gregorius; Afandi, Dhullo; 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.378

Abstract

Fixed assets represent a crucial component of public sector resource management because they support the operational activities of government agencies in carrying out their duties and functions. This study analyzes the planning, utilization, and administration of fixed assets at the Department of Industry and Trade of North Sulawesi Province and evaluates their compliance with the applicable regulations. Using a qualitative descriptive approach through interviews and document analysis, the research assesses the implementation of fixed asset management practices. The findings show that the planning and utilization of fixed assets have been carried out in line with Minister of Home Affairs Regulation (Permendagri) No. 19 of 2016 as amended by Permendagri No. 7 of 2024. In addition, the administration of fixed assets—including recording, inventory, and reporting—conforms to Permendagri No. 47 of 2021. These results indicate that systematic planning, proper utilization, and accurate administration of fixed assets can enhance transparency, accountability, and efficiency in local government financial management.

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