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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 perlakuan akuntansi aset tetap pada Badan Pengelolaan Keuangan Dan Pendapatan Daerah Kabupaten Kepulauan Sangihe berdasarkan Permendagri No 1 tahun 2019 Darea, Tania Wilhelmina; Tinangon, Jantje J.; Warongan , Jessy D. L.
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.380

Abstract

Fixed assets play a crucial role in government financial reporting at both central and regional levels, as they represent resources that must be safeguarded and managed responsibly. This study analyzes the accounting treatment of fixed assets at the Regional Financial and Revenue Management Agency of Sangihe Islands Regency in accordance with the Indonesian Ministry of Home Affairs Regulation No. 1 of 2019. Using a descriptive qualitative approach, data were collected through interviews, observation, and documentation. The findings indicate that the depreciation of regional assets covers various types of fixed assets, including buildings, official vehicles, office equipment, and public facilities. Depreciation is determined based on estimated useful life, residual value, and the straight-line method. However, the depreciation calculations have not fully complied with the prescribed regulations. Registration and disclosure of fixed assets are conducted through the agency’s financial statements to enhance transparency and accountability in regional asset management. This study highlights the importance of implementing standardized accounting practices to ensure accurate and reliable financial reporting of government fixed assets.
Analisis sistem dan prosedur akuntansi pengeluaran kas pada kantor Kecamatan Tikala Kota Manado Runturambi, Monica Anastasya
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.391

Abstract

This study analyzes the accounting system and procedures for cash disbursements at the Tikala Sub-district Office, Manado City, in accordance with Government Regulation No. 12 of 2019 on Regional Financial Management. Motivated by the need for transparency and accountability in public fund management, the study employs a descriptive qualitative approach using interviews, observation, and documentation as data collection methods. The results show that the cash disbursement system at the Tikala Sub-district Office follows a structured sequence involving the issuance of a Budget Provision Letter (SPD), Payment Request Letter (SPP), Payment Order Letter (SPM), Fund Disbursement Order (SP2D), and Accountability Report (SPJ). These stages serve as control mechanisms to ensure compliance with regulations and enhance transparency and accountability in regional financial management. The study concludes that improving the integration of the accounting information system, strengthening internal control, and enhancing human resource capacity are essential steps to optimize the cash disbursement system in local government institutions.
Analisis akuntabilitas pengelolaan dana desa dalam meningkatkan pemberdayaan masyarakat di Desa Darunu Kecamatan Wori Kabupaten Minahasa Utara: Studi kasus pelaksanaan pembangunan wisata Mangrove Kantale, Vira A.; Poputra, Agus T.; 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.392

Abstract

This study aims to analyze the accountability of village fund management in supporting community empowerment, with a specific focus on the development of mangrove tourism in Darunu Village, Wori District, North Minahasa Regency. Using a descriptive qualitative approach, data were collected through interviews, documentation, and direct observation of financial management processes from planning to reporting stages. The findings indicate that the village government has implemented accountability principles, including transparency, integrity, responsibility, fairness, balance, clarity, and consistency in managing village funds. These principles ensure that the use of funds can be accounted for both to the community and to relevant authorities, ultimately supporting sustainable tourism development and increasing local economic benefits for the surrounding community. This research contributes to the literature on public sector accounting and good governance at the village level by highlighting best practices in financial accountability and community participation.
Analisis peran sistem keuangan desa (Siskeudes) dalam meningkatkan akuntabilitas keuangan desa: Studi kasus Desa Komus II Kabupaten Bolaang Mongondow Utara Bawansel, Glorya Indriani; Walandouw, Stanley Kho; 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.405

Abstract

Financial accountability at the village level is a crucial element in achieving transparent and effective local governance. To strengthen accountability and efficiency, the Indonesian government—through BPKP and the Ministry of Home Affairs—introduced the Village Financial System (Sistem Keuangan Desa or Siskeudes), a digital tool designed to support village governments in managing public funds more transparently. This study aims to analyze the role of Siskeudes in improving financial accountability in Komus II Village, North Bolaang Mongondow Regency. Using a qualitative descriptive approach, data were collected through interviews, observations, and documentation involving village officials and local stakeholders. The findings reveal that the implementation of Siskeudes significantly enhances transparency, efficiency, and reliability in village financial reporting. The system simplifies the documentation process, accelerates reporting, and minimizes the risk of fund misuse. Nevertheless, several challenges remain, particularly limited technological infrastructure and insufficient human resource capacity. This study highlights the importance of digital transformation in public sector accounting and the need for continuous capacity-building initiatives for village officials. The findings contribute to the growing body of literature on digital financial governance in developing regions and provide practical implications for policymakers aiming to institutionalize accountability through technology-driven systems.
Analisis penerimaan pajak barang dan jasa tertentu serta kontribusinya pada pendapatan asli daerah di Badan Pendapatan Daerah Kota Manado Tatamang, Claudia Sherlyka; Pangerapan, Sonny; Mintalangi, Syermi S. E.
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.408

Abstract

The Specific Goods and Services Tax (PBJT) plays a strategic role in strengthening Local Own-Source Revenue (PAD), especially in economically dynamic regions such as Manado City. This study examines the effectiveness of PBJT collection, its contribution to PAD, and the implementation of tax optimization strategies by the Regional Revenue Agency (BAPENDA). Using a qualitative case study approach, data were collected through interviews, documentation, and field observations. The findings reveal that the restaurant and entertainment sectors dominate PBJT revenue, while parking and street lighting contribute minimally. Digital reporting through the Atraksi PD application, audit sampling, and taxpayer outreach have enhanced compliance and transparency. Nevertheless, challenges such as low taxpayer compliance and discrepancies in reported income continue to impede optimal revenue performance. Strengthening digital supervision and targeted compliance interventions is essential to improve PBJT governance and support sustainable regional fiscal capacity.
Analisis sistem informasi akuntansi dalam menunjang pengelolaan persediaan obat pada rumah sakit umum pusat Prof. Dr. R. D. Kandou Wuwungan, Christian Elkana; 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.409

Abstract

This study examines how the accounting information system (AIS) supports drug inventory management at Prof. Dr. R. D. Kandou General Hospital, a type-A referral hospital in North Sulawesi. Effective inventory management is essential to ensure the timely availability of medications and minimize stockouts in clinical services. Using a qualitative case study approach, data were collected through in-depth interviews, observations, and documentation from the pharmacy unit, procurement division, and finance department. The findings show that the AIS—integrated through SIMAN and SAKTI—facilitates procurement, recording, stock monitoring, and reporting processes. The system improves accuracy in tracking inventory movements and supports managerial decision-making. However, challenges remain, particularly the limited integration between units and the continued reliance on manual documentation before digital input, which reduces efficiency and increases the risk of errors. Strengthening system integration and enhancing user training are required to optimize the AIS’s role in supporting inventory control and operational efficiency.
Analisis penerapan tax planning PPh 21 sebagai upaya meningkatkan efisiensi pajak pada Kantor Cabang Utama PT BPR Prisma Dana Manado Rondonuwu, Priskila Meyvira; Rondonuwu, Sintje; 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.410

Abstract

This study analyzes the application of tax planning for Income Tax Article 21 (PPh 21) at PT BPR Prisma Dana Manado to identify the most efficient calculation method. Many companies still use administratively simple methods that do not maximize tax savings under the self-assessment system. Using a qualitative case study approach, this research employs interviews, observations, and company documents supported by payroll data. Three PPh 21 calculation methods; net, gross, and gross-up, were compared to assess their impact on employee take-home pay and corporate tax burden. The results show that the company currently applies the gross method, which reduces employee take-home pay and provides no tax-saving benefits. The comparative analysis indicates that the gross-up method offers the highest efficiency, as tax allowances are deductible expenses that reduce taxable income. This method yields a 5.18% tax efficiency improvement. The study concludes that the gross-up method is the most optimal strategy, improving both tax efficiency and employee welfare, and strengthening corporate tax compliance.
Evaluasi penerapan sistem dan prosedur uang persediaan pada biro pengadaan barang dan jasa Provinsi Sulawesi Utara Rengkung, Christina Natalia Gracia; Sabijono, Harijanto; Mawikere, Lidia 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.413

Abstract

This study aims to evaluate the implementation of the cash advance system and procedures at the North Sulawesi Provincial Goods and Services Procurement Bureau based on Minister of Home Affairs Regulation No. 77 of 2020 using a descriptive qualitative method through interviews and documentation. The results of the study indicate that the cash advance system and procedures have been implemented properly and in accordance with Permendagri No. 77 of 2020, even though the PBJ Bureau only received a cash advance transfer from the North Sulawesi Provincial Secretariat amounting to Rp. 50,000,000. All procedures, from the issuance of SPP-UP, SPM-UP, SP2D, to accountability reports, have been carried out in accordance with the provisions using the imprest method and the Regional Government Information System (SIPD), which facilitates the documentation and reporting process. The study concluded that the implementation of the cash advance system and procedures at the PBJ Bureau has met the standards of accountability and transparency in regional financial management in accordance with applicable regulations.
Analisis pelaporan pengelolaan keuangan desa (Studi kasus di Desa Wuwuk, Kecamatan Tareran, Kabupaten Minahasa Selatan) Rompas, Yiska Fira; Walandouw, Stanley Kho; Lintong, Diana Nova
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.414

Abstract

Village financial management reporting is vital for ensuring accountability and transparency in public fund use. This study analyzes the implementation of financial reporting in Wuwuk Village, Tareran Sub-district, South Minahasa Regency, based on Minister of Home Affairs Regulation No. 20 of 2018. Using a qualitative case study approach, data were collected through interviews, observation, and documentation. The results show that the village prepares implementation and realization reports as part of the APBDes realization report. However, reporting is conducted per disbursement stage instead of per semester, causing delays due to incomplete data. These findings highlight procedural inconsistencies and limited understanding among village officials, underscoring the need for stronger administrative capacity to enhance transparency and accountability.
Analisis penerapan PPh final 1% atas penjualan rumah subsidi: Studi kasus pada PT. Bumi Mapanget Asri Manado Lamadi, Pricilia Virginia; Elim, Inggriani; 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.382

Abstract

This study analyzes the implementation of the Final Income Tax (PPh Final) Article 4 Paragraph (2) at a rate of 1% on the sale of subsidized housing at PT Bumi Mapanget Asri Manado. A case study qualitative approach was employed, using interviews and document analysis as data collection techniques. The results reveal that the mechanism of tax withholding and deposit has been carried out in accordance with Government Regulation No. 34 of 2016 and Minister of Finance Regulation No. 81 of 2024. However, the reporting process was adjusted based on the instructions from the Account Representative of the Manado Primary Tax Office. Administrative challenges were identified, particularly in the delay of certificate separation and the issuance of the Tax Object Number (NOP), which affected the timeliness of accounting recognition of transactions. This study contributes to the literature on property taxation and provides practical recommendations for developers in improving tax compliance and administrative efficiency.

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