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Novi Swandari Budiarso
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Riset Akuntansi dan Manajemen Pragmatis
Published by Yayasan Widyantara Nawasena Raharja
ISSN : 30315980     EISSN : 30316316     DOI : https://doi.org/10.58784/ramp
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Riset Akuntansi dan Manajemen Pragmatis is a double peer-reviewed journal published by the Yayasan Widyantara Nawasena Raharja. Riset Akuntansi dan Manajemen Pragmatis will publish the articles bi-annually. The article submitted to Riset Akuntansi dan Manajemen Pragmatis is written in Indonesian and it is not under consideration or published by other publishers.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 17 Documents
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Search results for , issue "Vol. 2 No. 2 (2024)" : 17 Documents clear
Evaluasi sistem dan prosedur pengeluaran kas di Badan Pengembangan Sumber Daya Manusia Daerah (BPSDMD) Provinsi Sulawesi Utara Sambur , Michelle Yubilia Maria; Manossoh , Hendrik; Afandi , Dhullo
Riset Akuntansi dan Manajemen Pragmatis Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.101

Abstract

Accounting systems and procedures of SKPD cover various processes ranging from recording, summarizing and financial reporting in the framework of APBD accountability. Cash is a current asset and in everyday monetary terms can be equated with cash on hand. The purpose of this study is to find out the systems and procedures for disbursing cash by implementing PERMENDAGRI Number 77 of 2020 at the Regional Human Resources Development Agency (BPSDMD) of North Sulawesi Province. The results of the study show that the internal control system for disbursing cash at the BPSDMD of North Sulawesi Province according to the Government Regulation Number 60 of 2008 is good, but there are still 3 points that are not appropriate, namely the control environment, control activities, information and communication. Procedures for disbursing cash at the BPSDMD of North Sulawesi Province are not fully implemented accordance to Permendagri No. 77 of 2020.
Efektivitas penerapan pembayaran online berbasis e-Samsat dalam penerimaan pajak kendaraan bermotor pada Badan Pendapatan Daerah Provinsi Sulawesi Utara Opit, Ananda Nikita; Budiarso, Novi Swandari; Tangkuman, Steven
Riset Akuntansi dan Manajemen Pragmatis Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.103

Abstract

In the current era where everything can be done using technology, including paying vehicle tax, the E-Samsat online application is expected to increase Regional Original Income in North Sulawesi Province. Therefore, I want to know the effectiveness of implementing E-Samsat in the community environment in the Regional Revenue Agency of North Sulawesi Province. This type of research is descriptive qualitative. The results of the research show that there is an increase in the target and realization of Motor Vehicle Tax revenue in 2020-2022, but it decreases in 2023. Judging from the data on Motor Vehicle Tax revenue through the E-Samsat based online application in 2020-2022 there is also an increase, and the same Just as target and realization data will decline in 2023, revenue via E-Samsat will also experience a decline in the number of people paying vehicle tax. However, according to the effectiveness ratio criteria determined by the Ministry of Home Affairs through Minister of Home Affairs Decree No. 690,900,327 concerning Guidelines for Financial Performance Assessment, the total amount of target data and realization of Motor Vehicle Tax revenue is included in the effective category. One of the factors that has not achieved the target and realization of Motor Vehicle Tax revenue is the lack of equitable outreach to all regions. Therefore, the Government, through the Regional Revenue Agency of North Sulawesi Province, must provide more extensive outreach or outreach to the community directly.
Penerapan akuntansi aset biologis berdasarkan PSAK No. 69 pada PT Astra Agro Lestari Tbk Marcella, Jenny; Saerang, David Paul Elia; Pinatik, Sherly
Riset Akuntansi dan Manajemen Pragmatis Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.112

Abstract

In the agribusiness industry, biological assets emerge as the most crucial assets with significant value. Within this sector, PT Astra Agro Lestari Tbk stands out as a company engaged in various activities, including palm oil plantation. Palm oil serves as a biological asset managed by PT Astra Agro Lestari Tbk, encompassing recognition, measurement, and disclosure aspects. This research aims to examine the implementation of biological asset accounting in accordance with PSAK No. 69 at PT Astra Agro Lestari Tbk. Employing a qualitative research approach rooted in postpositivism philosophy, the study investigates natural phenomena or events. The finding reveal that PT Astra Agro Lestari Tbk adheres to the provisions outlined in PSAK No. 69 concerning the recognition, measurement, and disclosure of biological assets. The company exercises control over biological assets through activities such as planting, maintenance, and upkeep of oil palm trees over time. Biological assets are measured based on fair value  less costs to sell. Moreover, PT Astra Agro Lestari Tbk discloses gains and losses incurred during the reporting period in the profit and loss statement, while distinguishing between producing and non-producing plants.
Analisis sistem dan prosedur pemungutan pajak reklame sebagai upaya peningkatan Pendapatan Asli Daerah di Badan Pendapatan Daerah Kota Manado Karouw, Seren Friska; Sabijono, Harijanto; Walandouw, Stanley Kho
Riset Akuntansi dan Manajemen Pragmatis Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.120

Abstract

Of the various types of taxes collected by the Manado City Government, advertisement tax is one type of tax that can develop its role in increasing local revenue. This research was conducted with the aim of finding out the system and procedure for collecting advertisement tax as an effort to increase PAD. The methode used is descriptive qualitative method. The research results show that the advertisement tax collection system uses an official assessment system based on Law Number 28 of 2009. The procedure for collecting advertisement tax has been carried out in accordance with Manado Mayor Regulation Number 57 of 2013 concerning Technical Guidelines for Implementation of Advertising Tax Collection. However, it can be seen from the payment procedure that there are still taxpayers who do not carry out their obligations in paying advertisement tax and do not register their advertisement tax objects. It is better for the Manado City Government, in this case the Manado City Regional Revenue Agency, to socialize again to taxpayers about the techniques of advertisement tax collection and prosecute those who break the rules.
Analisis kepatuhan wajib pajak kendaraan bermotor dan bea balik nama kendaraan bermotor dalam upaya meningkatkan penerimaan pajak daerah pada kantor UPTD-PPD Samsat Kabupaten Minahasa Tenggara Massie, Angela Meilan; Karamoy, Herman; Walandouw, Stanley Kho
Riset Akuntansi dan Manajemen Pragmatis Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.121

Abstract

Taxpayer compliance is the obedience required for taxpayers in fulfilling their tax obligations. One of the tax obligations that must be carried out is paying motor vehicle taxes and transfer of motor vehicle tittle fee. However, there are problems that often occur so that the government is difficult to get more income from the PKB and BBNKB sectors, the purpose of this study is to analyze the compliance of motor vehicle tax and motor vehicle title transfer fees at the UPTD-PPD Samsat’s office in Southeast Minahasa Regency in 2018-2021, to find out and analyze the causes of community disobedience in paying motor vehicle tax and motor vehicle title transfer fees. The research method used is descriptive qualitative method. Based on the results of the study, it shows that the compliance in the UPTD-PPD Samsat office of Southeast Minahasa Regency is considered good. In the years 2018-2020, the realization has reached the target, but in 2021 the target was not achieved due to the presence of covid-19 which has hindered the economy of the community, and the target increase in 2021 is 40%, different from the years 2018-2020.
Analisis pelaksanaan pemungutan Pajak Bumi Dan Bangunan Perdesaan dan Perkotaan (PBB-P2) berdasarkan Peraturan Bupati No 18 Tahun 2014 di Kecamatan Pasan Kabupaten Minahasa Tenggara Mondigir, Vania Salsabella Christy Belina; Budiarso, Novi Swandari; Wangkar, Anneke
Riset Akuntansi dan Manajemen Pragmatis Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.123

Abstract

Rural and Urban Sector Land and Building Tax (PBB-P2) is a tax on land and/or buildings except for areas used for plantations, forestry and mining business activities. PBB-P2 collection covers the entirSe process of registering, collecting data and assessing tax objects as well as determining, receiving payments, collecting and reporting receipts. This research aims to find out how the Land and Building Tax Collection (PBB-P2) is implemented based on Regent Regulation No. 18 of 2014 in Pasan District, Southeast Minahasa Regency. The method used in this research is a qualitative descriptive analysis method, where observations and interviews are carried out. Based on the results of existing research, it can be seen that in Pasan District, Land and Building Tax Collection (PBB-P2) has been implemented in accordance with applicable regulations, namely Regent's Regulation No. 18 of 2014 starting from registration, data collection, assessment, determination, payment, billing and recording of receipt.
Analisis transparansi pengelolaan keuangan desa berdasarkan Permendagri No. 20 Tahun 2018 (Studi kasus pada Pemerintah Desa Tosoa Kecamatan Ibu Selatan Kabupaten Halmahera Barat) Tede, Reni; Budiarso, Novi Swandari; Kapojos, Peter M.
Riset Akuntansi dan Manajemen Pragmatis Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.124

Abstract

This research was conducted to determine the transparency of management village finance in Tosoa village starting from the planning stage, implementation and accountability. The purpose of this study was to find out how transparent village financial management is in Tosoa village, Ibu Selatan District, West Halmahera Regency, based on Permendagri Number 20 of 2018. The analytical method used in this thesis research is a qualitative research that is descriptive and is made based on the result of interviews with several research informants. As for the informants in this study were village officials, in this case the village head, the village secretary, as well as the village finance offier. The results of this study indicate that transparency in village financial management in Tosoa village starting from te planning, implementation and accpuntability stages has been carried out openlyan in accordance with Permendagri Number 20 of 2018.
Kondisi pasar Indonesia dalam isu inflasi nasional dan geopolitik global Luntungan, Deilamy
Riset Akuntansi dan Manajemen Pragmatis Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.126

Abstract

In early 2022, changes in the inflation rate accompanied by global geopolitical issues became crucial information for the Indonesian capital market. At that time, inflation conditions in Indonesia began to creep up to reach a point of around 2%. This study aims to examine the market return performance of the LQ45 Index in the context of changes in the inflation rate and global geopolitical issues. Observations are carried out in 2 sub-periods: (1) 6 October 2021 to 30 December 2021 or the period with low inflation; and (2) January 3 2022 to March 31 2022 or a period with a high inflation rate. The findings of this study show that the highest market returns with low risk are in periods of high inflation and accompanied by global geopolitical issues. This period also produces a better risk-return trade-off. Other findings indicate that the market in both periods did not produce extraordinary returns even though it was in a weak form of inefficiency. Changes in the inflation rate accompanied by global geopolitical issues did not significantly change market returns.
Efektivitas penggunaan anggaran belanja terhadap biaya operasional sebagai alat ukur penilaian kinerja pemerintah pada Badan Pendapatan Daerah Kota Manado Uisuma, Putri Melani L; Lambey, Robert
Riset Akuntansi dan Manajemen Pragmatis Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.129

Abstract

The Manado City Regional Revenue Agency as a regional apparatus (SKPD) is based on Manado City Regional Regulation No. 1 of 2019 concerning the establishment and composition of Manado City regional apparatus and Manado Mayor Regulation No. 11 of 2019 concerning the position, organizational structure, objectives and functions and work procedures of the Manado City Regional Revenue Agency.In the work program implemented, there are assumptions that may become problems with budget realization in the future. This study aims to determine the expenditure budget in assessing performance through the Effectiveness Calculation at the Manado City Regional Revenue Agency. The type of research used is a qualitative method, the data processed is in the form of Budget Realization Reports and Physical and Financial Realization of the Manado City Regional Revenue Agency from 2020 to 2022. The technique used is measuring effectiveness in the 2020 to 2022 budget report. The results of this study state that in the results of the effectiveness ratio, it is stated that in 2020 and 2022 the criteria are "effective". However, in 2021, there was an error in planning triggered by weak planning and inappropriate budget priorities which caused ineffectiveness in the use of the budget and affected the performance of the agency at that time.
Analisis penerapan pajak atas dana desa di Desa Tomahalu Kecamatan Tobelo Selatan Kabupaten Halmahera Utara Karatahi, Adelheid; Sondakh, Jullie J; Weku, Priscillia
Riset Akuntansi dan Manajemen Pragmatis Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.138

Abstract

Tomahalu is a village located in North Halmahera district, North Maluku Province. Tomahalu is one of the villages that has received village funds from the central government since 2015. Any funds received from the State cannot be separated from tax obligations in every transaction carried out. This research was conducted to determine the application of taxes on village funds in Tomahalu Village. The analytical method used in this research is qualitative research which is descriptive and based on the results of interviews with several research informants. The results of this research are that Tomahalu Village in carrying out its tax obligations is not in accordance with applicable regulations, because there are often delays in tax deposits and reporting.

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