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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 kinerja keuangan pada PT. XT Tumiwa, Samuel; Mawikere, Lidia 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.79

Abstract

The company's strong financial performance is an attractive feature for investors. This research analyzes the financial performance of the company using ratio analysis and common size analysis. The financial ratios are used to evaluate the company's financial performance, while the common size approach is used to identify the reasons for changes in the profit and loss statement and financial position statement. The language used is clear, objective, and value-neutral, with a formal register and precise word choice. The text adheres to conventional structure and formatting features, with consistent citation and footnote style. The structure is logical and well-organized, with causal connections between statements. The text is free from grammatical errors, spelling mistakes, and punctuation errors. No changes in content have been made. Descriptive qualitative research that uses both quantitative and qualitative data. The research findings indicate good financial performance in terms of liquidity ratios and Gross Profit Margin (GPM), but not for Net Profit Margin (NPM). The solvency ratio is very good. The analysis utilizing the common size approach indicates an increase in the percentage of cash and cash equivalents, inventory, operational expenses, additional capital, and current debt, as well as a decrease in receivables and net profit from 2020-2022.
Pengaruh debt default dan financial distress terhadap audit report lag pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017–2021 Wokas, Imanuel Jefferson Jordan; Wokas, Heince R. N.; Suwetja, I Gede
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.86

Abstract

The purpose of this study is to determine the effect of debt default and financial distress on audit report lag in manufacturing companies listed in the Indonesia Stock Exchange in period of 2017 to 2021. Debt default is measured using the debt to assets ratio, financial distress is measured by the Altman Z Score that was modified in 1995, and the audit report lag is the difference between the date of the audit report and the company's financial report. The type of this study is quantitative using a sampling technique, namely purposive sampling which gives 35 of manufacturing firms. The results of multiple linear regression show that debt default and financial distress have no effect on audit report lag.
Evaluasi pengakuan pendapatan berdasarkan PSAK No. 72 pada meter pascabayar di PT. PLN (Persero) ULP Manado Selatan Rianto, Tribrata Putra; Manossoh, Hendrik; Korompis, Claudia W.M
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.90

Abstract

Revenue is an indicator for profit formation, therefore revenue is measured fairly in accordance with the revenue recognition principle to be applied to measure the actual income received by the company. If an income is recognized that is not the same as it should be, then this means that the income could be wrong (too big or too small). This can result in the information presented in the income statement being inaccurate. This research aims to determine revenue recognition at PT. PLN (Persero) ULP South Manado. Income from the sale of electrical energy through postpaid meters is one source of income for PT. PLN (Persero) ULP South Manado. The method used in this research is a qualitative descriptive method which aims to describe the data that has been collected as it is obtained from the results of interviews and data collected from the company. The research results show that revenue recognition at PT. PLN (Persero) ULP South Manado is in consistent with PSAK 72.
Evaluasi penganggaran, pengalokasian, penyaluran, penatausahaan, pertanggungjawaban dan pelaporan dana desa pada Desa Pineleng Satu Timur dan Pineleng Dua Indah Zeke, Aurora Christi; Afandi, Dhullo; Pinatik, Sherly
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.92

Abstract

The village fund can create development and empower villages toward a fair, prosperous, and prosperous society. This study aims to evaluate the processes of Budgeting, Allocation, Distribution, Administration, Accountability, and Reporting of Village Funds in the villages of Pineleng Satu Timur and Pineleng Dua Indah to determine whether they are adequate or not by examining their compliance with prevailing regulations and the theory of the Government's Internal Control System. The method used in this research is a qualitative descriptive method. The results show that the processes of Budgeting, Allocation, Distribution, Accountability, and Reporting of Village Funds in Pineleng Satu Timur and Pineleng Dua Indah villages are in accordance with the prevailing regulation, namely PMK Number 201/PMK.07/2022 concerning the Internal Control System. However, the administration process of the village funds in these villages cannot yet be considered compliant with the prevailing regulations. The budgeting to reporting processes of the village funds in both villages can be deemed adequate, considering the presence of elements of the Internal Control System in each stage from budgeting to reporting of the village funds.
Analisis perhitungan dan pelaporan Pajak Penghasilan Pasal 21 di PT. Celebes Indonesia (Manado Quality Hotel) Poluan , Verrel Marcel; Kalangi, Lintje; Tangkuman , Steven Josia
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.94

Abstract

This study aims to determine how the calculation and reporting of tax article 21 on employees of PT Celebes Indonesia based on Law No. 7 Year 2021. This study uses descriptive qualitative research with data collection sourced from documents of the company and result of interviews with respondents. The results of this study indicate PT Celebes Indonesia calculates Income Tax 21 using the latest rates based on Law No. 7 of 2021 with self-assessment system, namely the company is responsible for tax collector Income Tax 21. However, it was found that there was still an error calculation of the determination of PKP, where employees in that month should not be taxed but are subject to tax.
Analisis perhitungan, penyetoran dan pelaporan Pajak Penghasilan Pasal 22 atas pengadaan barang pada Balai Pengujian dan Penerapan Mutu Hasil Perikanan Bitung Lintang, Chikita Thasya; Sabijono , Harijanto; Rondonuwu , Sintje
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.95

Abstract

Income Tax Article 22 (PPh Article 22) is a form of withholding or collection of tax carried out by one party against the taxpayer and is related to goods trading activities. The aim of the research is to determine the Calculation, Deposit and Reporting of Article 22 Income Tax on Procurement of Goods at the Testing Center and Implementation of the Quality of Bitung Fishery Products. The data analysis method used is the descriptive analysis method. The results of this research show that there are still errors in calculating and collecting PPh Article 22. Payments for income tax article 22 are made via the North Sulawesi Province KASDA application, but first create a billing code created by the UPTD treasurer via the tax e-billing application, but it is still there is a delay in depositing PPh Article 22, and in reporting income tax article 22 using the SPT made through the application
Analisis penerapan akuntansi manajemen lingkungan pada perusahaan sub sektor kayu dan pengolahannya di Bursa Efek Indonesia (BEI) dan kesesuaiannya dengan Standard Global Reporting Initiative (GRI) Samosir, Mikhael Ramos; Sondakh, Jullie J.; Tirayoh, Victorina Z.
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.96

Abstract

Poor company environmental management requires an Environmental Management Accounting system as environmental control which is used to identify, assess, measure and present waste management costs from operational activities. This research aims to find out whether the application of environmental management accounting in the reporting of manufacturing companies in the wood and processing sub-sector is in accordance with global reporting initiative standards. The method used in this research is a qualitative descriptive approach, so it can be seen whether the environmental management accounting system and sustainability reports of manufacturing companies in the wood and processing sub-sector have been presented properly and correctly. Based on the research results, it can be concluded that 4 companies in the wood sub-sector manufacturing and processing companies listed on the Indonesia Stock Exchange (BEI) are in accordance with the Global Reporting Initiative (GRI) Standard and only one company provides an internal failure environmental cost report.
Pengaruh pengetahuan perpajakan, kesadaran wajib pajak dan sanksi pajak terhadap kepatuhan wajib pajak dalam membayar Pajak Bumi dan Bangunan di Kecamatan Pulau Batang Dua Kota Ternate Malendes, Daniel; Sabijono, Harijanto; Weku, Priscillia
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.131

Abstract

Taxes are mandatory contributions to the State owed by individuals or entities that are coercive by law, by not receiving direct compensation and used for the benefit of the State for the greatest possible prosperity of the people. This study aims to analyze the influence of understanding of taxation, awareness of tax payers, and tax sanctions on taxpayer compliance in paying land and building taxes in Pulau Batang Dua sub-district, Ternate city, North Maluku Province. Researchers used a quantitative descriptive technique. The data used in the form of primary data using a questionnaire. The statistical method used is multiple regression analysis. The test results show that partially understanding of taxation has no significant effect on taxpayer compliance, taxpayer awareness has a significant effect on taxpayer compliance, tax sanctions have a significant effect on taxpayer compliance, and simultaneously understanding of taxation, taxpayer awareness, and sanctions taxes have a significant effect on taxpayer compliance.
Evaluasi pemungutan pajak restoran berdasarkan Peraturan Daerah Kota Ternate Nomor 15 Tahun 2014 tentang pajak restoran di Badan Pengelolaan Pajak dan Retribusi Daerah Kota Ternate Abd Madjid, Zaena; Sabijono, Harijanto; Mintalangi, Syermi S.E.
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.132

Abstract

Restaurant tax is a source of regional revenue that contributes significantly to the increase of Regional Original Domestic Product (PAD) due to the large number of culinary tourisms in Ternate City. This research aims to evaluate the implementation of restaurant tax collection based on Ternate City Regional Regulation Number 15 of 2014 concerning Restaurant Tax at the Ternate City Regional Tax and Levy Management Agency. This type of research is descriptive qualitative. The research results show that the collection carried out at BP2RD Ternate City is in accordance with Ternate City Regional Regulation Number 15 of 2014 regarding restaurant tax. However, there are also areas that do not comply with the regional regulations, namely designated areas. This shows that BP2RD Ternate City has not fully implemented the collection in accordance with the applicable regulations, but has only partially implemented the collection in accordance with the applicable regulations.
Analisis implementasi pajak reklame berdasarkan Peraturan Daerah No. 2 tahun 2011 (Studi pada Badan Pendapatan Daerah Kota Manado) Siahaan, Josua Jonathan; Warongan, Jessy D. L.; Tangkuman, Steven J.
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.136

Abstract

Advertising tax is a fee that must be paid to obtain a license to organize advertising. The purpose of this study is to analyses the implementation of local regulations on local taxes that deal with advertising tax. The research method is qualitative. Data sources are primary and secondary data. The data collection procedure uses interview, observation, and documentation methods. The findings of this study show. (1) The identification of the name, object, subject and taxpayer is in accordance with the Regional Regulation No. 2 of 2011. (2) The determination of the amount of tax due for each advertising tax payer was based on the calculations provided for in Regional Regulation No. 2 of 2011, i.e. at a rate of 25% of the amount of payments made by the tax payer. (3) The Regional Tax Invoice Letter was issued in accordance with Regional Regulation No. 2 of 2011. (4) The collection of the advertising tax has been established in accordance with the Regional Regulation No. 2 of 2011.

Page 3 of 14 | Total Record : 137

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