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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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Implementasi sistem pengelolaan dana Bantuan Operasional Sekolah (BOS) berdasarkan Permendikbud Nomor 6 Tahun 2021 di SD Inpres Nanas Kecamatan Wasile Selatan Kabupaten Halmahera Timur Ester Arnitasya Djou; Wulan D. Kindangen
Riset Akuntansi dan Portofolio Investasi Vol. 1 No. 2 (2023)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.54

Abstract

School Operational Assistance Funds are funds provided by the government to schools. Financial management must be accounted for with transparency and accountability in accordance with BOS principles. This research aims to analyze in more depth the implementation of the School Operational Assistance (BOS) fund management system implemented by SD Inpres Nanas, South Wasile District, East Halmahera Regency Based on PERMENDIKBUD No. 6 of 2021 concerning Technical Guidelines for Managing School Operational Assistance Funds. The type of research used is qualitative with a descriptive approach. The results of research regarding the management of School Operational Assistance (BOS) funds at SD Inpres Nanas, South Wasile District regarding implementation and reporting have been carried out well in accordance with the Technical Instructions for PERMENDIKBUD No. 6 of 2021. However, planning has not been in accordance with the Technical Instructions for PERMENDIKBUD No. 6 of 2021. 2021 because the preparation of the school budget or RKAS has not been carried out in a transparent manner without involving parents and guardians of students, and the school has not published a joint decision regarding the preparation of the RKAS
Pengaruh leverage, likuiditas, dan profitabilitas terhadap agresivitas pajak (Studi pada perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2019-2022) Grace Ezra Aulia Deborah Simanungkalit; Novi Swandari Budiarso; Claudia Korompis
Riset Akuntansi dan Portofolio Investasi Vol. 1 No. 2 (2023)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.55

Abstract

Companies often view tax as a burden that reduces net profit, resulting in them tending to take action to minimize the tax burden or what is called tax aggressiveness. Several factors that can influence tax aggressiveness are leverage . liquidity , and profitability. The aim of this research is to determine the influence of Leverage , Liquidity and Profitability on Tax Aggressiveness in Consumer Goods Industry Sector Companies Listed on the Indonesia Stock Exchange in 2019 - 2022. Leverage is measured using the debt to assets ratio calculation , liquidity is measured using the current ratio calculation , profitability is measured using the return on assets calculation , and tax aggressiveness is measured using the effective tax rate . This type of research is quantitative research with a sampling technique, namely purposive sampling consisting of 30 samples from 51 populations and using multiple linear regression analysis with data processing via IBM SPSS 26. Partial and simultaneous research results show that leverage , liquidity and profitability have an influence against tax aggressiveness.
Analisis sistem pengendalian intern pada dana pensiun bulanan di PT. Bank Mandiri Taspen KC Manado Ermanti L; Claudia W. M Korompis
Riset Akuntansi dan Portofolio Investasi Vol. 1 No. 2 (2023)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.62

Abstract

The aim of this research is to find out directly the internal control system for monitoring monthly pension fund payments at PT. Bank Mandiri Taspen KC Manado.This research uses descriptive qualitative research. The data collection technique uses interviews, observation, and documentation. Data analysis was carried out based on the COSO control concept framework. The results of this research indicate that internal control of monthly pension funds at Bank Mandiri Taspen KC Manado has been effective. This is proven by the implementation of five components and 17 principles of internal control according to control theory.
Pengaruh leverage, audit tenure dan ukuran perusahaan terhadap integritas laporan keuangan pada perusahaan sektor industri dasar dan kimia di BEI Marselin Pangi; Priscillia Weku
Riset Akuntansi dan Portofolio Investasi Vol. 1 No. 2 (2023)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.63

Abstract

The integrity of financial reporting refers to the accuracy and honesty with which financial information is presented. It is essential that all information about the company's financial position, performance and cash flows is accurate and reflects the company's circumstances, as the company is accountable to the users of financial reports, including investors and creditors. The integrity of financial reports is assessed using the market-to-book ratio, which measures the difference between the company's assessment and the market. This study aims to investigate the effects of leverage, audit tenure, and firm size on the integrity of financial reports through quantitative research.  This research analyses the financial statements of Basic Industry and Chemical Sector companies listed on the IDX for the period of 2019-2021, using purposive sampling techniques and secondary data. Multiple linear regression analysis was conducted for estimating the relationship among variables. The findings indicate that leverage does not affect the integrity of financial statements, while audit tenure has a significant impact on the integrity of financial statements. Additionally, the study found that company size has a negative and significant effect on the integrity of financial statements.
Evaluasi perencanaan, pelaksanaan, penatausahaan, pelaporan dan pertanggungjawaban pengelolaan keuangan APBDesa berdasarkan Permendagri Nomor 20 Tahun 2018 (Studi kasus di Desa Toiba Kecamatan Bualemo Kabupaten Banggai) Delia Selviana Mamangkey; Jantje J. Tinangon; Novi Swandari Budiarso
Riset Akuntansi dan Portofolio Investasi Vol. 1 No. 2 (2023)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.65

Abstract

The Village Revenue and Expenditure Budget has a significant impact on the development of the village. It is therefore crucial that the APBDesa is managed effectively and in accordance with government procedures. This study aims to assess the financial management process in Toiba Village, Bualemo District, and its alignment with Permendagri Number 20 of 2018. The research used descriptive qualitative methods and analysed the data using comparative analysis techniques. The findings indicate that the management of the APBDesa in Toiba Village is in line with Permendagri Number 20 of 2018. However, it is important to ensure regular support and training from the sub-district government to the village government during the planning, management, and reporting phases. In addition, the supervisory team needs to be strengthened to ensure that the implementation of development in the village is in line with the development plans. Regular evaluations of the APBDes management are also necessary to ensure that any discrepancies are immediately corrected by the village government and that the financial management of the APBDesa complies with Government Regulation No. 20 of 2018.
Analisis implementasi sistem akuntabilitas kinerja instansi pemerintah pada Badan Keuangan Daerah Kabupaten Manggarai Timur Priska Nirmala Stefan; Jantje Tinangon; Dhullo Afandi
Riset Akuntansi dan Portofolio Investasi Vol. 1 No. 2 (2023)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.67

Abstract

Performance Accountability System for Government Agencies is a system whose application is useful for measuring performance and assisting in improving performance. Accountability has so far been considered to focus only on the preparation of financial statements, and there are even entities that have an understanding that accountability itself is limited to budgetary accountability, which causes total accountability only for reporting on the use of funds without an evaluation of the benefits of activities. Presidential Regulation Number 29 of 2014 forms the foundation for guidelines regarding the Implementation of the Performance Accountability System for Government Agencies. The preparation of SAKIP according to this regulation must encompass various significant components, including Strategic Plans, Performance Agreements, Performance Measurement, Performance Data Management, Performance Reporting, as well as Reviews and Evaluation. The Regional Financial Board of East Manggarai Regency have implemented the Performance Accountability System of Government Agencies successfully. This study aims to determine the compatibility of the application with current regulations, as well as the level of success and failure. The research uses descriptive qualitative methods and collects data through interviews and documentation. The results showed that the implementation of the Performance Accountability System for Government Agencies at the Regional Financial Board of East Manggarai Regency was good and can be said to be in accordance with applicable laws and regulations. The joint commitment of employees, as well as each part in carrying out their responsibilities, was the success factor of the implementation of this SAKIP.
Pengaruh perputaran modal kerja, pertumbuhan penjualan dan ukuran perusahaan terhadap profitabilitas (Studi pada perusahaan properti yang terdaftar di Bursa Efek Indonesia tahun 2019-2022) Runtuwene , Ellena Natasya; Sondakh, Jullie J.; Walandouw, Stanley K.
Riset Akuntansi dan Portofolio Investasi Vol. 1 No. 2 (2023)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.70

Abstract

The purpose of this study is to determine the effect of Working Capital Turnover, Sales Growth, and Firm Size on Profitability in Property Companies listed on the Indonesia Stock Exchange in 2019-2022. This type of research is quantitative research using a sampling technique, namely purposive sampling. There are 30 sample companies selected from 85 companies. In this study, data were analyzed using multiple linear regression. The results of the analysis of this study partially working capital turnover and sales growth affect profitability. Meanwhile, firm size has no effect on profitability.
Analisis perhitungan pemungutan dan pelaporan pajak reklame atas pemasangan billboard pada CV Karya Wenang Manado Rorong, Tessalonica; Budiarso, Novi Swandari; Datu, Christian
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 1 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.71

Abstract

Regional tax is collected to fund the development of a region and demonstrates the community's active participation in financing government and regional development. Advertisement tax is imposed on taxpayers who promote products. This research aims to determine the calculation, collection, and reporting of Advertisement Tax at CV Karya Wenang Manado, in accordance with Manado City Regional Regulation No.2 of 2011 concerning Regional Taxes.  This study uses a qualitative descriptive research approach to investigate the calculation, collection, and reporting of Advertisement Tax at CV Karya Wenang. The findings indicate that the company adheres to Manado City Regional Regulation No.2 of 2011 regarding Regional Taxes, thus avoiding errors and sanctions.
Penerapan sistem informasi akuntansi dalam mendukung pengendalian internal pemberian kredit pada Bank Perkreditan Rakyat Millenia Bank Kota Manado Ginting, Amparwati; Alexander , Stanly W.; Kapojos , Peter M.
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 1 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.72

Abstract

Millennia People's Credit Bank is facing problems that have a significant impact on the health of the bank, namely issues such as substandard credit, which often occur. This risk could cause Millenia Rural Bank to experience losses. To mitigate this risk, the bank must conduct a thorough credit analysis to support internal controls in making decisions to accept or reject prospective customers' credit applications. The type of research used in this study is descriptive qualitative. In the accounting information system, procedures for granting BPR Millenia credit, from submitting a credit application to disbursing credit funds, have been carried out properly and in accordance with applicable procedures. The accounting information system at PT. Millenia Rural Bank plays a very important role in carrying out credit providing activities. With an accurate accounting information system, employees at PT. Millennia People's Credit Bank can easily obtain the data and documents needed before the credit granting process.
Analisis perbandingan pengelolaan keuangan di Desa Pineleng Satu Timur dan Desa Lotta berdasarkan Permendagri Nomor 20 Tahun 2018 Imbing, Grasela Feini; Tinangon, Jantje J.; Budiarso, Novi Swandari
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 1 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.73

Abstract

Village Financial Management encompasses planning, implementation, administration, reporting, and village financial accountability, as outlined in Permendagri Number 20 of 2018. Villages are granted adequate authority and financial resources to manage their potential for improving the economy and welfare of residents, as well as for village development activities. The village government plans to implement the project using funds from the Village Budget (APBDes). The objective of this study is to determine whether financial management in Pineleng Satu Timur Village and Lotta Village, Pineleng District, Minahasa Regency complies with Permendagri No. 20 of 2018 and to investigate the Performance Allocation in the two villages. The study employs a descriptive qualitative method to collect relevant data. The financial management research conducted in Pineleng Satu Timur Village and Lotta Village indicates compliance with Permendagri Number 20 of 2018 for the planning, implementation, reporting, and accountability stages. However, non-compliance with Permendagri Number 20 of 2018 was found in the administration stage.

Page 2 of 14 | Total Record : 137

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