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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 141 Documents
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Evaluasi penerapan belanja modal berdasarkan Peraturan Pemerintah No. 12 Tahun 2019 di Pemerintah Kota Manado Kambey, Novel Hiskya; Runtu, Treesje; Mawikere, Lidia 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.257

Abstract

Capital expenditure is defined as budget expenditure for the acquisition of fixed assets and other assets that provide benefits for more than one accounting period. The types of capital expenditure are as follows: land expenditure, equipment and machinery expenditure, building and construction expenditure, road, irrigation and network expenditure, other fixed asset expenditure, and other asset expenditure. This research evaluates the implementation of capital expenditure in the Manado City Government based on Government Regulation no. 12 of 2019 concerning Regional Financial Management. It uses a qualitative descriptive method, collecting data through interviews and documentation. The evaluation results show that the implementation of capital expenditure in the Manado City Government is in accordance with Government Regulation No. 12 of 2019.
Analisis perhitungan, pemungutan, dan kontribusi pajak mineral bukan logam dan batuan terhadap pajak daerah dan pendapatan asli daerah Kota Tomohon Pandi, Johanes Mishart; Elim, Inggriani; 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.262

Abstract

The Non-Metallic Mineral and Rock Tax is a regional tax in Tomohon City that contributes to Regional Tax and Regional Original Income. This study will determine the mechanism for calculating and collecting Non-Metallic Mineral and Rock Tax in Tomohon City, as well as the contribution of Non-Metallic Mineral and Rock Tax to Regional Taxes and Original Regional Income of Tomohon City in the 2019-2023 period. This study employs a descriptive qualitative analysis method. The study results clearly show that the calculation and collection of Non-Metallic Mineral and Rock Tax in Tomohon City is based on the regulations in force in the region. The average contribution from 2019 to 2023 clearly demonstrates that the criteria for non-metallic mineral and rock tax contributions are very low, both for Regional Taxes and Regional Original Income. A comparison with other regional taxes shows that the contribution of non-metallic mineral and rock taxes to Tomohon Regional Taxes for the 2019-2023 period is either the highest or the lowest. It is clear that the contribution of non-metallic mineral and rock taxes to PAD is insignificant when compared to the total from other PAD sources. The decline in the contribution of non-metallic mineral and rock taxes in Tomohon City is influenced by two main factors: the awareness and honesty of taxpayers in calculating and paying their taxes, as well as committing other fraud that can harm the Tomohon City government. Changes in rules and policies also play a role. If managed properly, the potential contribution of non-metallic mineral and rock taxes in Tomohon City can be maximised.
Penerapan metode direct costing sebagai metode untuk menghitung harga pokok produksi pada JM Bakery Manado Salmawati, Fitri; Alexander, Stanly W.; Lintong, Diana N.
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.265

Abstract

JM Bakery Manado is a bread production business. It produces every day except Sunday, but its cost of production calculation is outdated and inaccurate. It uses a traditional method that fails to group costs based on cost elements, and it does not distinguish between direct and indirect costs. This study aims to implement the direct costing method to improve the accuracy of JM Bakery Manado's cost calculations. This study used a qualitative descriptive method with primary data, collected through observation and interviews. The results are clear: the cost of production calculated by JM Bakery Manado is higher than the direct costing calculation (IDR 37,832,500), while the direct costing calculation is lower (IDR 36,120,833.3). The difference between the two methods is IDR 1,711,666.7. This is because the company calculates all costs incurred during the production process, both direct costs and indirect costs, and does not include machine depreciation costs and auxiliary material costs. JM Bakery Manado should therefore apply the direct costing method, as this only considers costs that are directly related to the product.
Analisis rasio keuangan untuk mengukur kinerja keuangan pada PT. Telkom Indonesia (Persero) Tbk yang terdaftar di Bursa Efek Indonesia tahun 2019- 2022 Dominggus, Ester Alfrida; Kalangi, Lintje; Kapojos, Peter M.
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.267

Abstract

The objective of this research is to ascertain the financial performance of PT Telkom Indonesia, a company listed on the Indonesian Stock Exchange. This research is qualitative and descriptive in nature, utilizing both qualitative and quantitative data. The secondary data source was used as the research basis. The research findings from 2019 to 2022 clearly indicate that the financial performance, measured using liquidity, solvency, activity and growth ratios, is poor. Conversely, financial performance measurement based on profitability ratios, such as the net profit margin ratio, demonstrates favorable outcomes, while return on equity falls short. The activity ratio, measured by receivable turnover, shows positive results, contrasting with the less favorable performance of total asset turnover.
Analisis perhitungan bunga tabungan PPh pasal 4 ayat (2) yang harus dipotong pada nasabah di Bank SulutGo cabang utama Gombo, Marselino; Warongan, Jessy D. L; Lambey, Robert
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.269

Abstract

Article 4, Paragraph (2) Income Tax on interest from savings is one of the tax objects. Every customer who saves at the bank is subject to a tax of 20% on the gross amount of interest received. This research aims to determine how the tax is calculated and to ensure that the tax withholding is in accordance with the applicable regulations. The research method is qualitative descriptive, using interviews and documentation.The research findings indicate that: Firstly, PT Bank SulutGo Main Branch uses a daily balance method for calculating savings interest. This is automatically calculated by the system and directly credited to the customer's account at the end of the month. Secondly, the 20% tax rate imposed on savings interest is in accordance with the applicable tax regulations, without exception, unless there is a division of balance to avoid taxes.
Analisis laporan keuangan untuk menilai kinerja keuangan Pemerintah Daerah Kabupaten Minahasa Selatan Tahun 2021-2023 Wawolangi, Syalomita Gabrilia Vanesa; Morasa, Jenny; Tirayoh, Victorina Z.
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.270

Abstract

Measuring the financial performance of local governments is very important because it provides a clear picture of the efficiency, effectiveness, and accountability of the use of public resources. By measuring financial performance, local governments can ensure that the budget used is in accordance with the goals and development priorities that have been set, and detect potential deviations or waste. This study aims to assess the Financial Performance of the South Minahasa Regency Government in 2021-2023 in terms of the Financial Ratio. The object of this research is the Minahasa Selatan Regency Government. This study uses a qualitative research method. The analysis techniques used are the Regional Original Revenue Effectiveness Ratio, Regional Financial Efficiency Ratio, Expenditure Harmony Ratio, Revenue and Expenditure Growth Ratio, and Regional Financial Independence Ratio. The results of the study show that the financial performance of the Minahasa Selatan Regency Government in terms of the Regional Original Revenue Effectiveness Ratio is classified as less effective because the average ratio only reaches 87.89%. The Regional Financial Efficiency Ratio is classified as efficient with an average result obtained of 99.41%. The Financial Harmony Ratio of South Minahasa Regency is categorized as harmonious with the allocation of part of the funds for operational expenditures averaging 67.02% and capital expenditures an average ratio of 8.82%. The Regional Original Income Growth Ratio has decreased, the Regional Income Growth Ratio has experienced positive growth, the Regional Expenditure Growth Ratio shows a stable increasing trend. The Regional Financial Independence Ratio is classified as very low with an average ratio of only 3.40% with an instructive relationship pattern.
Analisis penerapan sistem akuntabilitas kinerja instansi pemerintah berdasarkan Peraturan Presiden Nomor 29 Tahun 2014 pada Badan Pendapatan Daerah Provinsi Sulawesi Utara Ritto, Fanesia; Budiarso, Novi Swandari; Sardjono , Olivia Y.M.
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.242

Abstract

The Government Agency Performance Accountability System is a system whose application is used to measure performance against the level of success and failure in programs and activities. In this case, Presidential Regulation Number 29 of 2014 concerning the Performance Accountability System of Government Agencies which is the basis for the regulation on the implementation of SAKIP. In this regulation, the implementation of SAKIP consists of Strategic Plan, Performance Agreement, Performance Measurement, Performance Data Management, Performance Data Reporting, Performance Reporting, and Review and Evaluation. This study aims to determine the suitability of the implementation of SAKIP based on Presidential Regulation No. 29 of 2014 and to determine the level of success and failure of programs and activities that have been determined. The methods used in this study are qualitative descriptive and data collection methods through interviews and documentation. The results of this study show that the implementation of the Government Agency Performance Accountability System at the North Sulawesi Provincial Regional Revenue Agency has been good and in accordance with Presidential Regulation Number 29 of 2014.
Evaluasi penatausahaan barang milik daerah berdasarkan Permendagri Nomor 47 Tahun 2021 pada Sekretariat Dewan Perwakian Rakyat Daerah Kota Manado Lucas, Kanaya Zefanya Laeticia Rachel; Afandi, Dhullo; Kapojos, Peter M.
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.271

Abstract

Minister of Home Affairs Regulation Number 47 of 2021 is the standard basis for recording the Procedures for Implementing Bookkeeping, Inventory and Reporting of Regional Property. Minister of Home Affairs Regulation Number 47 of 2021 improves previous regulations by examining implementation and developments in the field. This ensures the successful implementation of the transition works, resolving regional property problems and achieving better administration than before.This research aims to evaluate the suitability of the administration of regional property at the Manado City Regional People's Representative Council Secretariat with the Home Affairs Government Number 47 of 2021.The research uses the descriptive analysis method to discuss the problems. The results show that the inventory procedure in the process of data collection, recording and reporting of inventory results as a whole has carried out the process in accordance with Minister of Home Affairs Regulation Number 47 of 2021. The inventory process at the Manado City Regional People's Representative Council Secretariat is hindered by the use of the SIMDA regional property application, which has not yet been implemented. This hinders the input of regional property data, as outlined in Minister of Home Affairs Regulation Number 47 of 2021.
Analisis akuntabilitas, partisipatif, dan transparansi pengelolaan dana desa berdasarkan Permendagri Nomor 20 Tahun 2018 (Studi kasus Desa Wiau Lapi Barat, Kecamatan Tareran, Kabupaten Minahasa Selatan) Karundeng, Revio Kevin Brandon; Walandouw, Stanley Kho; Lintong, Diana
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.275

Abstract

Village Fund management is a major issue in village development in Indonesia. Regulation of the Minister of Home Affairs Number 20 of 2018 regulates the management of village funds, prioritizing accountability, participation, and transparency. The purpose of this study was to determine and evaluate the accountability, participation, and transparency of village fund management in Wiau Lapi Barat Village, Tareran District, South Minahasa Regency. This study used a qualitative descriptive method and the data collection techniques used were documentation and interviews. This interview involved stakeholders related to village fund management in Wiau Lapi Barat Village. The results of this study conclude that Wiau Lapi Barat Village has made good efforts in transparency, accountability, and participation to manage village funds in accordance with the Regulation of the Minister of Home Affairs Number 20 of 2018. However, there are still things that need to be improved in transparency to the community to achieve more optimal village fund management. The results of this study conclude that Wiau Lapi Barat Village has made good efforts in transparency, accountability, and participation to manage village funds in accordance with the Regulation of the Minister of Home Affairs Number 20 of 2018. However, there are still things that need to be improved in transparency to the community to achieve more optimal village fund management.
Analisis sistem pengendalian internal pemerintah atas pengelolaan barang milik daerah pada Badan Perencanaan Penelitian dan Pengembangan Daerah Kabupaten Halmahera Barat Lessa, Yulia; Rundengan, Fanda D. P.; Afandi, Dhullo
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.277

Abstract

This study aims to determine the internal control system over the management of regional property at the Regional Research and Development Planning Agency West Halmahera Regency with SPIP Number 60 of 2008. Type of research type of research used is qualitative with a descriptive approach. Research results regarding the Government Internal Control System for the Management of Regional Property Regional Property Management at the Regional Research and Development Planning Agency of West Halmahera Regency West Halmahera shows the elements of the control environment, risk assessment, information and communication, and monitoring have been carried out in accordance with PP Number 60 of 2008, while the element of control activities is not yet appropriate. This is This is because physical control over assets regarding security has not been well implemented.

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