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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 13 Documents
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Search results for , issue "vol. 4 no. 2 (2026)" : 13 Documents clear
Analisis penerapan sistem pembayaran pajak daerah non tunai dan dampaknya dalam meningkatkan pendapatan asli daerah Kota Manado Gabriela Anastasia Achmad; Sonny Pangerapan; Claudia W. M. Korompis
Riset Akuntansi dan Portofolio Investasi Vol. 4 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.470

Abstract

Penelitian ini menganalisis penerapan sistem pembayaran pajak daerah non tunai pada Badan Pendapatan Daerah (Bapenda) Kota Manado serta pengaruhnya terhadap peningkatan Pendapatan Asli Daerah (PAD). Penelitian ini dilatarbelakangi oleh transformasi digital sistem pembayaran pemerintah yang terus berlangsung di Indonesia serta masih terbatasnya bukti empiris mengenai kinerja sistem tersebut di kota-kota menengah di luar Pulau Jawa. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Data primer diperoleh melalui wawancara semi terstruktur dengan pihak pegawai Bapenda Kota Manado yang terlibat langsung dalam pengelolaan sistem pembayaran non tunai, dilengkapi dengan dokumentasi target dan realisasi pajak tahun 2021-2025. Data dianalisis menggunakan teori efektivitas Duncan, yang mencakup pencapaian tujuan, integrasi, dan adaptasi, serta dilengkapi dengan perhitungan rasio efektivitas. Hasil penelitian menunjukkan bahwa efektivitas penerimaan pajak daerah meningkat dari 69,90% (Kurang Efektif) pada tahun 2021 menjadi 102,78% (Sangat Efektif) pada tahun 2025, yang mengindikasikan bahwa sistem pembayaran non tunai memberikan kontribusi positif terhadap peningkatan PAD serta memenuhi ketiga indikator Duncan. Kendala yang masih dihadapi meliputi keterbatasan jaringan internet di beberapa kecamatan, gangguan sistem yang bersifat sementara, rendahnya literasi digital pada sebagian kelompok wajib pajak, serta kebiasaan pembayaran tunai yang masih tersisa; Bapenda merespons hal ini melalui alternatif pembayaran di gerai ritel, koordinasi perbaikan sistem dengan penyedia layanan, dan sosialisasi berkelanjutan kepada wajib pajak.
Kontribusi dan efektivitas sektor kelautan dan perikanan terhadap pendapatan asli daerah Provinsi Sulawesi Utara tahun 2022-2025 Sammy Victor Gabriel Tumbage; Jantje J. Tinangon; Fanda D. P. Rundengan
Riset Akuntansi dan Portofolio Investasi Vol. 4 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.479

Abstract

North Sulawesi Province possesses substantial marine and fisheries potential, as roughly 73 percent of its territory consists of water. However, this potential has not been matched by a proportional contribution to Regional Original Income (Pendapatan Asli Daerah/PAD). This study analyzes the contribution and effectiveness of the marine and fisheries sector to North Sulawesi Province's PAD for the 2022–2025 period, using a descriptive qualitative case-study approach that combines documentary data with interviews with officials from the Marine and Fisheries Agency. The findings show that the sector's contribution to PAD declined over the period, from 0.12% in 2022 to a low of 0.001% in 2024 before recovering slightly to 0.05% in 2025; in every year the contribution falls into the very-low category, indicating that the sector has not meaningfully supported PAD growth. The effectiveness of revenue management fluctuated more sharply, from very effective (125.86%) in 2022 to not effective (0.85%) in 2024, before improving to fairly effective (88.67%) in 2025, with an average effectiveness of 72.88% across the period, classified as less effective overall. These patterns indicate that revenue targets have not been consistently or optimally achieved, and that target-setting for this sector requires a more conservative, evidence-based approach that better anticipates weather-related and external-demand shocks.
Pengaruh penerapan akuntansi hijau terhadap profitabilitas perusahaan terindeks Sri-Kehati periode 2020-2025 Tesalonika Apriliya Longkutoy; Rudy Pusung
Riset Akuntansi dan Portofolio Investasi Vol. 4 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.477

Abstract

This study aims to analyze the effect of the implementation of green accounting proxied through environmental costs and environmental performance on the profitability of SRI-KEHATI indexed companies for the 2020–2025 period. The research uses a quantitative approach by utilizing secondary data obtained from annual reports, company sustainability reports, and data from the Corporate Performance Rating Assessment Program in Environmental Management (PROPER). The research population consists of companies that are members of the SRI-KEHATI index on the Indonesia Stock Exchange during the period 2020–2025. The sampling technique used purposive sampling so that 84 research observations were obtained. Profitability was proxied using Return on Assets (ROA) which was categorized into two groups, while data analysis was carried out using binomial logistic regression with the help of Jamovi software. The results showed that the regression model used was feasible based on the results of the Omnibus test with a significance level of 0.018 (<0.05). Partially, environmental costs have a positive and significant effect on the company's profitability with a coefficient value of 0.322, a significance value of 0.043, and an odds ratio value of 1.380. These results show that increased environmental costs increase the chances of companies being in the high profitability category. On the other hand, environmental performance measured using the PROPER rating did not have a significant effect on the profitability of SRI-KEHATI indexed companies for the 2020–2025 period. The research findings support stakeholder theory and legitimacy theory, especially in the implementation of environmental costs as a form of corporate responsibility to stakeholders. This study provides the implication that a company's investment in environmental costs is able to increase profitability, while the achievement of a PROPER rating has not been the main factor that determines the increase in a company's profitability.
Pengaruh kesadaran pajak dan sanksi pajak terhadap kepatuhan membayar Pajak Bumi Dan Bangunan di Desa Pinabetengan Utara Christopher Harry Ayub Tandaju; Inggriani Elim; I Gede Suwetja
Riset Akuntansi dan Portofolio Investasi Vol. 4 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.481

Abstract

The decline in Land and Building Tax (PBB) revenue realization in North Pinabetengan Village in 2025, which reached only 62% of the target, indicates a taxpayer compliance problem. This study aims to analyze the partial and simultaneous effects of tax awareness and tax sanctions on taxpayer compliance in paying PBB in North Pinabetengan Village, grounded in the Theory of Planned Behavior (TPB). The study employed a quantitative causal-associative approach. The population consisted of 438 taxpayers, with a sample of 82 respondents determined using the Slovin formula through proportionate stratified random sampling. Data were collected through Likert-scale questionnaires and analyzed using multiple linear regression with SPSS version 30. The results show that, partially, tax awareness has a positive and significant effect on taxpayer compliance (t = 4.966; Sig. < 0.01), as do tax sanctions (t = 6.237; Sig. < 0.01). Simultaneously, both variables have a significant effect (F = 90.890; Sig. < 0.01). The Adjusted R² of 0.689 indicates that tax awareness and tax sanctions explain 68.9% of the variation in taxpayer compliance, while the remaining 31.1% is explained by other factors outside the model. These findings confirm that the combination of internal factors (awareness) and external factors (sanctions) plays an important role in shaping PBB taxpayer compliance behavior in rural areas.
Biaya lingkungan dan sustainability report terhadap kinerja keuangan: Bukti empiris subsektor batubara di Bursa Efek Indonesia (2019–2024) Helmi Nasrullah Muhammad; Fanda D. P. Rundengan
Riset Akuntansi dan Portofolio Investasi Vol. 4 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.482

Abstract

Although the effect of green accounting on financial performance has been widely studied, research focusing specifically on the coal subsector, which faces higher environmental-regulation intensity and decarbonisation pressure than other mining subsectors remains limited. This study examines the effect of environmental costs and sustainability report disclosure on the financial performance of coal-subsector companies listed on the Indonesia Stock Exchange over the 2019–2024 period. A quantitative approach was applied using secondary data from financial statements and Corporate Social Responsibility (CSR) reports. From a population of 34 companies, 23 were selected through purposive sampling, yielding 115 firm-year observations. Multiple linear regression shows that environmental costs have a significant negative effect on Return on Assets (ROA), with a significance value of 0.001 (<0.05), whereas sustainability report disclosure has no significant effect (significance value 0.675 > 0.05). The two variables jointly explain only 8.9% of the variation in ROA (F-test significance 0.005 < 0.05). The findings underline the importance of managing environmental costs strategically to improve operational efficiency and profitability, and highlight the need for firms to integrate sustainability disclosure into their core business strategy.
Partisipasi penyusunan anggaran dan kinerja pegawai: Peran moderasi motivasi kerja pada Universitas Sam Ratulangi Irene Jeanette Sumendap; Victorina Z. Tirayoh; Fanda D. P. Rundengan
Riset Akuntansi dan Portofolio Investasi Vol. 4 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.487

Abstract

Employees with good performance can provide maximum contribution to an organization, while low performance may hinder the achievement of organizational goals. This study examines the effect of budgetary participation on employee performance at Sam Ratulangi University, and the moderating role of work motivation in that relationship, grounded in Goal Setting Theory. A quantitative survey approach was used. The population comprised all 357 employees of Sam Ratulangi University, and a sample of 35 employees directly involved in the budget preparation process at their respective work units was selected using purposive sampling. Data were analyzed using Moderated Regression Analysis (MRA) with SPSS. The results show that (1) in Model I, budgetary participation alone has no significant effect on employee performance (t = 0.258; p = 0.798); and (2) in Model II, when work motivation and the interaction term were included in the model, budget participation, work motivation, and their interaction collectively had a significant effect on employee performance (F = 9.122; p < 0.001; Adjusted R² = 0.417), with the participation × motivation interaction term itself showing significance (p = 0.472). These findings indicate that budget participation is insufficient to enhance employee performance; nor is its effect amplified by the moderating influence of adequate work motivation levels.
Pengaruh pengetahuan perpajakan, sosialisasi pajak, dan modernisasi administrasi perpajakan terhadap kepatuhan wajib Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Kecamatan Talawaan Lady Aurellya Tumundo; Treesje Runtu; Claudia Wanda Melati Korompis
Riset Akuntansi dan Portofolio Investasi Vol. 4 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.498

Abstract

Taxpayer compliance is a critical factor in optimizing Land and Building Tax (PBB-P2) revenue as a source of Local Own-Source Revenue (PAD). However, PBB-P2 revenue realization in Talawaan District during 2021–2025 fluctuated and did not consistently reach the full tax-assessment target each year, indicating that taxpayer compliance still needs to be improved. This study aims to examine the effect of tax knowledge, tax socialization, and tax-administration modernization on PBB-P2 taxpayer compliance in Talawaan District, grounded in attribution theory. The study uses a quantitative approach with a survey method. The sample consisted of 100 taxpayers determined using the Slovin formula through accidental sampling. Data were collected through Likert-scale questionnaires and analyzed using multiple linear regression with SPSS. The results show that tax knowledge and tax-administration modernization have a positive and significant effect on PBB-P2 taxpayer compliance, whereas tax socialization has no significant effect. Together, the three variables explain a substantial share of the variation in taxpayer compliance, with the remainder attributable to factors outside the model. These findings suggest that strengthening taxpayers' technical understanding and continuing the modernization of tax administration are more effective levers for improving PBB-P2 compliance than socialization efforts alone, offering practical guidance for local tax authorities seeking to optimize PBB-P2 revenue.
Analisis perbandingan kontribusi dan efektivitas pajak restoran terhadap pendapatan asli daerah pada pemerintah Kota Tomohon dan Kota Bitung Belicia Novelia Tatori; Harijanto Sabijono; I Gede Suwetja
Riset Akuntansi dan Portofolio Investasi Vol. 4 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.504

Abstract

This study aims to analyze and compare the contribution and collection effectiveness of restaurant taxes toward Regional Original Revenue (PAD) in Tomohon City, whose economy is driven by tourism and culinary activities, and Bitung City, whose economy is driven by industry and port-related activities, over the 2023-2025 period. This is a quantitative study using a descriptive-comparative approach. Secondary data comprising restaurant tax targets, tax realizations, and total PAD realizations were obtained from the Regional Financial and Revenue Management Agency (BPKPD) of both cities and analyzed using contribution ratios and effectiveness indices, with results interpreted according to the Ministry of Home Affairs Decree No. 690.900.327 of 1996. The results show that restaurant tax contribution in Tomohon fluctuated within the low-to-moderate category (13.86%-22.90%), while Bitung's contribution remained consistently very low (6.33%-7.21%). In contrast, collection effectiveness in both cities was similarly strong, ranging from effective to highly effective in Tomohon (93.37%-106.01%) and from moderately to highly effective in Bitung (86.97%-118.89%). This effectiveness-contribution decoupling occurs because effectiveness merely reflects each local government's administrative performance in achieving its own self-set target, whereas contribution is constrained by the size and sectoral composition of each city's overall PAD base; Bitung's substantially larger PAD, driven by its port and industrial sectors, mathematically dilutes the proportional share of restaurant tax even though its nominal realization is comparable to Tomohon's. These findings imply that Tomohon should sustain its collection effectiveness while optimizing its tourism and culinary potential, whereas Bitung needs to extend its restaurant tax base and set targets that better reflect real potential in order to increase its contribution to PAD. This study contributes empirical evidence on how contrasting municipal economic structures shape the relationship between tax collection effectiveness and local revenue contribution, within the scope of two cities and a three-year observation period (2023-2025).
Analisis penerapan pajak atas penggunaan dana desa di Desa Pakuure Raya Kecamatan Tenga Kabupaten Minahasa Selatan tahun 2025 Gloria Evana Rumuat; Anneke Wangkar; Syermi S. E. Mintalangi
Riset Akuntansi dan Portofolio Investasi Vol. 4 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.507

Abstract

This study aims to analyze the application of taxes on the utilization of Village Funds in Pakuure Raya Village, Tenga District, South Minahasa Regency in 2025. The focus encompasses tax withholding and collection, remittance, and reporting on the use of Village Funds. The study employs a qualitative method with a descriptive approach, with data collected through interviews and documentation across six villages: Pakuure A, Pakuure B, Pakuure C, Pakuure D, Pakuure E, and Pakuure F. The results indicate that tax withholding and collection have been carried out with the aid of the Village Financial System (Siskeudes) application and generally comply with the applicable tax regulations, although some village treasurers still have limited ability to operate the application. However, the remittance of Income Tax (PPh) Article 22, PPh Article 23, and Value Added Tax (VAT) does not fully comply, as delays and some unremitted taxes were found. Tax reporting has likewise not fully complied, as delays still occur and part of the reporting is done collectively at year-end. Thus, the application of taxes on Village Fund utilization is compliant in withholding and collection, but not yet optimal in remittance and reporting, so enhancing village treasurers' competence and implementing more effective oversight are required.
Analisis efektivitas dan kontribusi penerimaan Pajak Bumi dan Bangunan Pedesaan dan Perkotaan (PBB-P2) terhadap Pendapatan Asli Daerah di Kabupaten Bolaang Mongondow Timur tahun 2020–2024 Meidya Tandirerung; Harijanto Sabijono; Syermi S. E. Mintalangi
Riset Akuntansi dan Portofolio Investasi Vol. 4 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.508

Abstract

This study analyzes the effectiveness and contribution of the Rural and Urban Land and Building Tax (PBB-P2) to Regional Tax revenue in East Bolaang Mongondow Regency during 2020–2024, following the transfer of PBB-P2 management authority to district/city governments under Law No. 1 of 2022. Framed within fiscal decentralization theory and the tax effort concept, the study addresses two questions: how effective PBB-P2 collection has been, and how its contribution to Regional Tax revenue has evolved and why. A quantitative descriptive method was applied to five years of secondary fiscal data from the Regional Financial and Revenue Management Agency (BPKPD), supplemented by informant interviews, with effectiveness and contribution ratios evaluated against Ministry of Home Affairs criteria. The findings show that PBB-P2 effectiveness was consistently high, ranging from 99.02% to 103.40% (effective to highly effective), while its contribution to total Regional Tax revenue fluctuated between 19.63% and 46.28%. This fluctuation was driven not by a decline in nominal PBB-P2 realization, which remained stable and growing, but by revenue spikes in the Land and Building Acquisition Duty (BPHTB), which enlarges the denominator against which contribution is measured. Extending prior single-region PBB-P2 studies, including the authors' own earlier study in Sario, Manado, this study demonstrates that a contribution ratio can mask a stable or growing tax base when the denominator itself is volatile, underscoring that PBB-P2 remains a reliable and resilient fiscal base. Local authorities are accordingly advised to optimize tax object databases, expand digital payment infrastructure, and establish realistic target-setting mechanisms to sustain local revenue.

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