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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 penerapan Peraturan Pemerintah Nomor 55 dalam upaya meningkatkan kepatuhan wajib pajak UMKM di Kantor Pelayanan Pajak Pratama Bitung Dalope, Chicilia Afrilin Chaya; Kalangi, Lintje; 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.345

Abstract

Government Regulation (PP) No. 55 of 2022 aims to simplify taxation for Micro, Small, and Medium Enterprises (MSMEs) by providing incentives such as tax exemptions for businesses with an annual turnover of less than IDR 500 million, and by implementing a final income tax (PPh) rate of 0.5% for MSMEs with a turnover of up to IDR 4.8 billion. While this policy has led to an increase in MSME taxpayer registrations, the level of tax reporting compliance remains low due to limited understanding and inadequate socialization. This study analyzes the implementation of PP No. 55 of 2022 at the Bitung Primary Tax Office (KPP Pratama Bitung), with the objective of evaluating its effectiveness and identifying the challenges in enhancing MSME tax compliance. A qualitative descriptive approach was employed, using interviews and documentation as data collection methods. The findings indicate that the regulation has been socialized by the tax office and has positively influenced taxpayer compliance, particularly in terms of registration and reporting. However, challenges persist, especially with respect to timely submission of annual tax returns (SPT). To improve compliance, further efforts are required in the form of intensified socialization and the provision of targeted mentoring programs for MSMEs.
Pengaruh kepadatan kendaraan bermotor dan Produk Domestik Regional Bruto (PDRB) sektor transportasi terhadap pajak kendaraan bermotor Provinsi Sulawesi Utara tahun 2020-2024 Pongilatan, Monica Gloria; Pangerapan, Sonny; Mintalangi, Syermi
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.348

Abstract

Motor Vehicle Tax (PKB) is one of the main sources of local revenue for provinces in Indonesia, including North Sulawesi. This study aims to examine the effect of motor vehicle density and the Gross Regional Domestic Product (GRDP) of the transportation sector on Motor Vehicle Tax revenue in North Sulawesi Province during the 2020–2024 period. This research employs a quantitative approach using secondary panel data obtained from the Central Statistics Agency and the Regional Revenue Agency. Panel data regression analysis was conducted using the Fixed Effect Model with the aid of EViews 12. The results show that both motor vehicle density and transportation sector GRDP have a significant positive effect on Motor Vehicle Tax revenue. These findings suggest that increased mobility and economic activity in the transportation sector contribute significantly to regional tax revenue. This supports Musgrave’s theory regarding the role of economic growth in enhancing public revenue collection.
Penerapan Sistem Informasi Pemerintah Daerah pada Badan Perencanaan Penelitian dan Pengembangan Daerah Kota Kotamobagu Lumintang, Risca; Morasa, Jenny; Kindangen, Wulan Deisy
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.356

Abstract

The Regional Government Information System (SIPD) is a digital platform mandated by the Ministry of Home Affairs to improve the transparency and efficiency of regional development planning and financial management. This study aims to evaluate the implementation of SIPD at the Regional Development Planning and Research Agency (Bappelitbangda) of Kotamobagu City, focusing on how the system supports development planning and financial reporting. Using a qualitative descriptive method, data were collected through in-depth interviews with key informants, observation, and documentation. The findings reveal that despite SIPD's potential benefits in streamlining planning and budgeting processes, its implementation remains suboptimal due to limited human resource capacity and confusion regarding program nomenclature changes. As a result, the agency still frequently relies on the older SIMDA system. Theoretically, this research contributes to the literature on public sector accounting systems in developing countries. Practically, it underscores the need for enhanced training and system familiarization to ensure effective SIPD utilization. Further research is recommended to explore SIPD implementation across diverse types of regional agencies.
Kontribusi pajak daerah dalam peningkatan pendapatan asli daerah (Studi pada Dinas Pendapatan Daerah Kota Manado) Budie, Sheva Angely Bianca; 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.358

Abstract

Regional tax is one of the main pillars of local revenue (PAD) that supports the implementation of regional autonomy. However, the contribution of each type of tax may vary depending on the effectiveness of collection and local economic conditions. This study aims to analyze the contribution of restaurant tax, entertainment tax, advertising tax, and parking tax to regional tax revenue, as well as the role of regional tax revenue in supporting Manado City's PAD during 2020–2023. The research employed a descriptive quantitative approach, combining primary data from interviews with the Regional Revenue Agency and secondary data from official tax reports. The results show that restaurant, entertainment, and parking taxes tended to increase their contribution, while advertising tax showed a declining trend. Furthermore, regional taxes contributed an average of 98% to PAD, confirming their dominant role as the primary source of local fiscal capacity. These findings strengthen the theoretical perspective that regional taxes are a strategic instrument for regional autonomy, while practically suggesting the need to improve supervision, adopt digital tax systems, and diversify the tax base to maintain revenue sustainability.
Penerapan akuntabilitas dan transparansi pada pengelolaan dana bantuan operasional satuan pendidikan di SMP Spektrum Manado Piri, Christian; Budiarso, Novi Swandari; 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.359

Abstract

This study aims to examine the implementation of accountability and transparency in managing the Operational School Assistance Fund (BOSP) at SMP Spektrum Manado. A qualitative approach with a case study design was employed, and data were collected through in-depth interviews with key informants, including the school principal, treasurer, and ARKAS operator. The findings indicate that the school has managed BOSP funds administratively in accordance with existing regulations, particularly in planning, reporting, and regulatory compliance. However, public participation in the formation of the BOSP Team and the dissemination of financial reports to the community has not been fully realized. Information regarding fund utilization remains confined within the internal system and is not openly shared through publicly accessible channels. Consequently, although formal accountability has been maintained, transparency to the public requires further improvement, particularly in terms of accessibility, clarity, and openness of information.
Perlakuan akuntansi belanja barang dan jasa pada Pengadilan Negeri Tondano Rembet, Injilly Sefanya Karyn; Saerang, David P. E.; 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.304

Abstract

The accounting treatment refers to the rules and steps taken in the accounting process, including the recognition, measurement, and disclosure of financial information in financial statements, whether for companies or government entities. The success of budgeting is typically assessed through the preparation of a Budget Realization Report (LRA). This report provides an overview of the sources, allocation, and utilization of economic resources managed by the central or regional government, illustrating the comparison between the budget and its actual realization within a specific reporting period. This study aims to analyze whether the accounting treatment in the Tondano District Court’s Budget Realization Report aligns with the Government Accounting Standards (SAP) as stipulated in Government Regulation No. 71 of 2010. Using a descriptive qualitative method, the study finds that the accounting treatment of goods and services expenditures in the Tondano District Court complies with PSAP 02 and Government Regulation No. 71 of 2010 on Government Accounting Standards.
Analisis penerapan koreksi fiskal atas laporan keuangan komersial untuk menghitung pajak penghasilan terutang pada CV. Kombos Tendean Manado Mardjun, Geofanny Andreas; Sabijono, Harijanto
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.363

Abstract

This study examines the implementation of fiscal corrections in commercial financial statements to determine corporate income tax payable at CV Kombos Tendean Manado, a company engaged in four-wheeled vehicle maintenance and repair. The issue arises because the company prepares only commercial financial statements without performing fiscal corrections, potentially leading to inaccurate tax reporting. A descriptive qualitative approach was applied, with data collected through interviews and documentation. The results reveal that several expense accounts, such as telephone, electricity, business travel, inventory maintenance, and interest income require fiscal adjustments based on Indonesian tax regulations. After these adjustments, taxable income increased by IDR 2,613,707 compared to commercial profit, resulting in an additional corporate income tax of IDR 302,798. These findings emphasize that the absence of fiscal corrections can cause underpayment of tax obligations and administrative sanctions. Therefore, fiscal correction is essential to ensure compliance, financial accuracy, and corporate accountability.
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.

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