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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 137 Documents
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Analisis tingkat pengungkapan laporan keuangan pemerintah daerah kota Manado tahun 2021-2022 Wenas, Lethisia Fransiska; Warongan, Jessy D. L.; Kindangen, Wulan D.
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.315

Abstract

The financial statements of local governments are critical tools for providing relevant and timely information as a basis for accountability, performance evaluation and government decision-making. Appropriate levels of disclosure in financial reports are essential to ensure that the information presented can be understood by users of the financial statements. This research focuses on disclosures in the notes to the financial statements, which consist of 7 disclosure aspects with a total of 50 detailed mandatory items. In 2021-2022, the City of Manado experienced an increase in asset value and capital expenditure, which prompted the government to prepare its financial statements with a higher level of disclosure. This study aims to analyse the level of disclosure in the financial statements of the Manado Regional Government for the years 2021-2022. The data was processed using content analysis methods and the research approach used is qualitative. The results show that the level of disclosure in Manado's 2021-2022 financial statements is "very high" at 94%, indicating a significant improvement in reporting.
Peran inspektorat dalam mewujudkan pengelolaan dana desa yang akuntabel di Kabupaten Kepulauan Talaud Manumbalang, Ireynda; Tinangon, Jantje J.; Kalalo, Meily Y. B.
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.318

Abstract

This study aims to determine the role of the Inspectorate in realizing accountable village fund management in the Talaud Islands Regency. The type of research used is qualitative with a descriptive approach. The results of research on the role of the Inspectorate in realizing accountable village fund management are (1) Inspection, carried out according to the provisions. (2) Review, review of planning documents and their implementation by examining the SPJ. (3) Monitoring, checking planning documents, monitoring implementation and final monitoring (4) Evaluation, ensuring transparency by making information boards, billboards related to the realization of the activity budget and the completeness of the accountability report (5) Guidance, carried out by training technical guidance, and consultation regarding the management of village funds, has been in accordance with applicable laws and regulations.
Penerapan Transparansi dan Akuntabilitas dalam Pengelolaan APBDes pada Desa Munte Kecamatan Likupang Barat Kaaro, Resindi Elisabet; Morasa, Jenny; Sardjono, Olivia
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.324

Abstract

Transparency and accountability are open to all. The results of services are fully accountable. The objective of this research is to ascertain how the principles of transparency and accountability are implemented in the management of the APBDes in Munte Village, West Likupang District, North Minahasa Regency. This research used a qualitative approach and descriptive analysis as the analytical method. The research findings are clear: the implementation of transparency and accountability in APBDes management in Munte village, West Likupang subdistrict, has partially gone well. The management of the village income and expenditure budget is in accordance with Permendagri number 20 of 2018 concerning management at every stage of the planning, implementation, administration, reporting and accountability. Several aspects of the planning, implementation, administration, reporting and accountability of finances are not yet appropriate due to inadequate human resources.
Analisis penerimaan pajak reklame pada Badan Pendapatan Daerah Kota Manado Arman, Haryanti; Walandouw, Stanley Kho; Wangkar, Anneke
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.325

Abstract

Regional autonomy and fiscal decentralisation require local governments to manage their finances and become self-governing. One of them is by exploring the potential of local revenue through local taxes. Billboard tax is included in the district/city local tax, so it is important to evaluate the implementation of the law at the local level, especially in Manado City. This study aims to analyze the effectiveness and contribution of advertising tax revenue to the Manado City Regional Original Income (PAD) at the Regional Revenue Agency during the period 2020 to 2022. The method used in this study is a descriptive qualitative method used by processing data through calculating the percentage of effectiveness and contribution based on a comparison between the realization and target revenue and PAD realization. The results of the study show that the level of effectiveness of advertising tax revenue has increased every year. Meanwhile, the contribution of advertising tax to the Manado City PAD has decreased from year to year. This shows that the role of advertising tax as a source of PAD is still very low and has not made a significant contribution to regional income.
Analisis prosedur inventarisasi Barang Milik Daerah (BMD) di Inspektorat Daerah Provinsi Sulawesi Utara Lumingkewas, Hana Sofie; Saerang , David Paul Elia; Datu , Christian
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.327

Abstract

Effective asset inventory procedures are essential to ensure transparency, accountability, and efficiency in the management of government-owned assets. In the context of regional governance, the accurate documentation and control of regional government-owned assets (Barang Milik Daerah/BMD) are vital for supporting good governance, optimizing asset utilization, and minimizing the risk of mismanagement or loss. This study investigates the implementation of inventory procedures for regional assets at the Regional Inspectorate of North Sulawesi Province. Specifically, it aims to (1) analyze the procedures of data collection, recording, and reporting of asset inventory; and (2) evaluate their compliance with the Minister of Home Affairs Regulation Nomor 47 of 2021 concerning the bookkeeping, inventory, and reporting of regional assets. A qualitative descriptive approach was employed, using interviews and documentation analysis as data collection techniques. The findings reveal that the inventory procedures implemented are generally in line with the regulatory provisions. However, several challenges remain, particularly related to data entry, due to limitations in the SIMDA BMD application, which has yet to fully accommodate the updated regulatory framework. These constraints impact the efficiency and accuracy of asset data management. The study highlights the urgency of updating supporting information systems and strengthening technical capacity at the local level. The findings have practical implications for improving asset governance, ensuring regulatory compliance, and enhancing the accountability of regional financial management.
Analisis penerapan tarif efektif rata-rata dalam perhitungan dan pelaporan Pajak Penghasilan Pasal 21 pada PT Lorent Frozen Fish Kota Bitung Goenawan, Jestika Estevania Maria; Walandouw , Stanley Kho; Wangkar, Anneke
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.333

Abstract

This study aims to analyse the application of the Average Effective Rate in the calculation and reporting of Income Tax Article 21 at PT Lorent Frozen Fish Bitung City based on PP No. 58 of 2023. This research uses a qualitative method. The types of data in this study are quantitative and qualitative data. The results of this study indicate that PT Lorent Frozen Fish calculates and reports Income Tax Article 21 using the Average Effective Rate based on PP No. 58 of 2023. In the calculation of Income Tax Article 21 there is still an overpayment of tax for employees who stop working in the middle of the year and there are still errors in the application of progressive tax rates for the calculation of annual tax payable. For the reporting of Income Tax Article 21 at PT Lorent Frozen Fish, there is still a delay.
Penerapan Peraturan Daerah Nomor 1 Tahun 2013 terhadap pemungutan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Kabupaten Halmahera Selatan Baba, Rian M.; Sabijono, Harijanto; Rondonuwu, Sintje
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.334

Abstract

The study's objective is clear: to assess the implementation of Regional Regulation Number 1 of 2013 regarding the collection of Rural and Urban Land and Building Tax (PBB-P2) in South Halmahera Regency. We used a qualitative descriptive method through interviews and document analysis. The findings definitively show that the regulation has been applied in accordance with the stipulated tax collection procedures, including data collection, tax determination, and payment mechanisms. However, we have identified several obstacles, such as limited taxpayer awareness and administrative inefficiencies, which have contributed to persistent tax arrears. This research is vital for local governments to assess the effectiveness of existing taxation policies and identify obstacles faced by the government in implementing taxation policy.
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.

Page 11 of 14 | Total Record : 137

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