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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 137 Documents
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Evaluasi perhitungan dan pelaporan Pajak Pertambahan Nilai pada agen LPG 3 kg PT Chas Gas Adhikarya di Manado Buabangga, Purigintalita; Sabijono, Harijanto; Tangkuman, Steven Josia
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.300

Abstract

The imposition of Value Added Tax (VAT) on 3 kg LPG agents applies to the revenue generated from the sale of 3 kg LPG gas cylinders. This revenue is calculated based on the rates and procedures outlined in Minister of Finance Regulation No. 62 of 2022 concerning VAT on the delivery of certain liquefied petroleum gas (LPG). This study aims to analyze and evaluate the calculation and reporting of VAT by the 3 kg LPG agent, PT Chas Gas Adhikarya, in Manado. The research employs a descriptive method with a qualitative approach. The findings indicate that PT Chas Gas Adhikarya has calculated VAT in accordance with the applicable regulations. However, the company still experiences delays in VAT payment and reporting.
Analisis penyusunan laporan keuangan Badan Usaha Milik Desa “Satu Hati” berdasarkan Keputusan Menteri Desa PDTT No 136 Tahun 2022 (Studi kasus Desa Linelean Kecamatan Modoinding) Kapahang, Raisha Jibrilia; Kalangi , Lintje; Pinatik, Sherly
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.301

Abstract

Village-Owned Enterprises (BUMDes) are village business institutions managed by the community and village government to develop the village economy. They are established based on the needs and potential of the village. BUMDes were founded as an initiative to improve the economy and welfare of village communities. The Decree of the Minister of Villages, Development of Disadvantaged Regions, and Transmigration No. 136 of 2022 on the Preparation of BUMDes Financial Reports aims to ensure orderly administration, transparency, accountability, efficiency, and effectiveness in the financial management of Village-Owned Enterprises. This research aims to conduct an in-depth analysis of the preparation of financial reports for Satu Hati Village-Owned Enterprises based on the Ministerial Decree PDTT No. 136 of 2022. The research employs a descriptive qualitative method, which is used to collect, analyze, and describe data related to the preparation of BUMDes financial reports. The resource persons in this study include the Village Head, Chairman of BUMDes, Secretary of BUMDes, and Village Assistant. The research findings indicate that the financial reports of BUMDes Satu Hati are not fully aligned with the PDTT Village Ministerial Decree No. 136 of 2022 due to various factors, including internal and external obstacles and challenges.
Analisis pencatatan dan pelaporan belanja modal pada Badan Keuangan dan Aset Daerah Kota Manado Tumboimbela, Meiva Jorjia; Wokas, Heince; Kapojos, Peter
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.303

Abstract

This study aims to determine the recording and reporting of capital expenditures at the Regional Finance and Assets Agency in Manado City during the implementation of Permendagri No. 77 of 2020. This kind of research is qualitative descriptive. Based on the results of the research, recording or accounting of capital expenditure at the Regional Finance and Assets Agency in Manado City is an important process in public financial management. Reporting is a form of regional financial accountability. Accountability can be realized in the form of financial statements and activities. Financial statements that include information on capital expenditure reports are reports on the realization of regional revenue and expenditure budgets. The recording of capital expenditure in Manado City BKAD is in accordance with the applicable Minister of Home Affairs. During the implementation of Permendagri No. 77 of 2020, the procedure is stricter and more detailed, discussing capital expenditures and using technology to improve financial accuracy and transparency. Capital expenditure reporting in Manado City BKAD is also in accordance with Permendagri No. 77 of 2020 in the Minister of Home Affairs, where capital expenditure reporting is more structured and technology-based.
Evaluasi penyusunan laporan pertanggungjawaban bendahara pengeluaran pada Badan Kepegawaian dan Pengembangan Sumber Daya Manusia Kota Manado Worang, Flowerentie Orelia; Kalangi, Lintje; Wokas, Heince R. N.
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.307

Abstract

The position of Treasurer, which is part of the Regional Finance Management Task Unit (SKPKD) and regional work units (SKPD), is responsible for receiving, recording, storing, disbursing funds, and managing goods, as well as being accountable to the regional head (the budget authority). This study aims to examine and evaluate the administration and preparation of the expenditure treasurer’s accountability report at the Manado City Personnel and Human Resources Development Agency. The research employs a qualitative descriptive method. The findings indicate that the administration and preparation of the expenditure treasurer’s accountability report at the Manado City Personnel and Human Resources Development Agency comply with Minister of Home Affairs Regulation Number 77 of 2020 concerning Technical Guidelines for Regional Financial Management.
Analisis penerapan good corporate governance dalam meningkatkan kinerja karyawan di PT Pos Indonesia Kantor Cabang Utama Manado Manggopa, Dian Ayu Merdekawati; Walandouw, Stanley Kho; Latjandu, Lady Diana
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.308

Abstract

Good Corporate Governance is a set of principles that guarantee a company is run in a transparent, accountable, responsive, independent, and fair manner. Implementing Good Corporate Governance has a significant impact on various aspects of the organization, including employee performance. This research aims to analyse the relationship between the application of Good Corporate Governance and the improvement of employee performance. The study employs a qualitative method with a descriptive approach. Transparency in information and communication encourages employees to understand their roles, while accountability and result-based performance measurements create clear responsibilities. Accountability for tasks and the existence of reward and sanction systems maintain work discipline. Independence in decision-making and task completion provides employees with the freedom to innovate, while fair and objective treatment in career development motivates employees to contribute their best.
Analisis pengelolaan Alokasi Dana Desa (ADD) berdasarkan Peraturan Bupati Nomor 19 Tahun 2023 di Kampung Yakonde, Distrik Waibu, Kabupaten Jayapura Wally, Ghina Maurista; Sabijono, Harijanto; Walandow, Stenly Kho
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.310

Abstract

Management of village fund allocation is the obligation of parties to provide accountability, present, report, and disclose all activities and actions regarding fund allocated by the regency government for villages. This fund originates from the share of central and regional financial balance funds received by the regency or city to support all sectors in society. This research aims to analyze the management of village fund allocation (ADD) in Yakonde village, Waibu District, Jayapura Regency. The analytical method used is descriptive, and each data collected is analyzed to draw conclusions. The research is descriptive and qualitative. The results are clear: village fund allocation (ADD) management in Yakonde village, Waibu District, Jayapura Regency is being implemented in accordance with Regent Regulation No. 19 of 2023 concerning village financial management.
Analisis penerapan Standar Akuntansi Pemerintahan Nomor 02 tentang Laporan Realisasi Anggaran pada Kantor Dinas Sosial Kabupaten Kepulauan Sangihe Mandiangan, Olivianti Mentari; Tinangon , Jantje Janny; Megi , Olivia Yulieta
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.306

Abstract

The purpose of this study is to determine and evaluate the implementation of Government Accounting Standard Number 02 in the Budget Realization Report by the Social Service of Sangihe Islands Regency. This study utilizes both qualitative and quantitative data. Qualitative data refers to non-numerical information collected through focus group discussions, interviews, and observations. Meanwhile, quantitative data consists of measurable information that can be calculated and analyzed on a numerical scale. Since the Social Service does not generate income and does not carry forward SiLPA/SiKPA (surplus or deficit) in budget balance changes, it does not present revenue items in the Budget Realization Report. To further enhance the quality of financial information, human resource and financial management within the Social Service should be improved to ensure the ability to present financial reports in accordance with PSAP Number 02 on Budget Realization Reports and to complete the necessary items in the report.
Evaluasi Laporan Realisasi Anggaran berdasarkan PSAP No. 02 di Kantor Camat Langowan Selatan Kolamban, Chelchia Vilia; Pangerapan, Sonny; Mawikere, Lidia M.
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.311

Abstract

Government accounting standards (SAP) set out the rules for preparing and presenting financial reports for all levels of government. Government accounting standards are clearly regulated in Government Regulation Number 71 of 2010. The South Langowan Subdistrict Office has presented a budget realization report. The purpose of this research is to evaluate how financial reports have been prepared based on PSAP No. 02 and Government Regulation Number 71 of 2010 concerning Government Accounting Standards. This research uses a descriptive qualitative method with a purposive sampling technique. The results of this research definitively show that budget realisation reports at the South Langowan Head Office have been made in accordance with Government Regulation No. 71 of 2010 concerning Government Accounting Standards PSAP No. 02.
Pengaruh beban pajak, kepemilikan asing dan ukuran perusahaan terhadap penerapan transfer pricing pada perusahaan sub sektor makanan dan minuman yang terdaftar di BEI tahun 2021-2023 Lakada, Injilita Novitasari; Lambey, Robert; Weku, Priscillia
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.312

Abstract

This study aims to study the application of transfer pricing schemes in the food and beverage sub-sector of companies listed on the Indonesia Stock Exchange. Transfer pricing is a common practice carried out by multinational companies to shift profits from countries with high tax rates to countries with low tax rates, which can affect the tax burden and overall company performance. The background of this study is based on the significant contribution of the food and beverage sub-sector to Indonesia's economic growth, as well as the large business potential in this sector considering the large population and high purchasing power. This study found several variables that have the potential to influence the application of transfer pricing, namely tax burden, company size, and foreign ownership. The method used in this study is secondary data analysis taken from annual reports published through the Indonesia Stock Exchange (IDX). To analyze the effect of independent variables on the dependent variable, appropriate statistical tests are used. The results of this study are expected to provide deeper insight into the factors that influence the application of transfer pricing in the food and beverage sub-sector of companies, as well as provide recommendations for companies in managing their tax strategies. This study is also expected to contribute to the existing literature on transfer pricing and tax policy in Indonesia.
Analisis penerapan penatausahaan barang milik negara pada Kantor Pencarian dan Pertolongan Kelas A Sorong Papua Barat Daya menurut Peraturan Menteri Keuangan No. 181 Tahun 2016 Sigarlaki, Januarius Yani; Kalangi, Lintje; Wokas, Heince R. N.
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.314

Abstract

State property management includes accounting, inventory and reporting. The purpose of this study is to determine whether the government property management at Sorong Class A Search and Relief Office is in accordance with the regulations governing government property management. This research is qualitative descriptive and the data used in this study are primary data obtained from sources or informants and secondary data obtained from literature. The Class A Search and Relief Office of Sorong, Southwest Papua has prepared the state property administration according to the Minister of Finance Regulation No. 181 of 2016. However, there are still problems in the preparation of the State Property Administration because the labeling of all physical assets has not been completed.

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