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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 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.

Page 14 of 14 | Total Record : 137

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