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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 5 Documents
 1 
Search results for , issue "Vol. 3 No. 1 (2025)" : 5 Documents clear
Persistensi laba dalam perspektif keagenan Rumawas, Alda Gabriela; Pontoh, Winston; Korompis, Claudia W. M.
Riset Akuntansi dan Manajemen Pragmatis Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.250

Abstract

This study aims to empirically examine the effect of operating cash flow volatility, debt to asset ratio (DAR), and the size of accruals on earnings persistence in healthcare sector companies listed on the Indonesia Stock Exchange. This is a quantitative study using secondary data. The sampling technique used is purposive sampling, resulting in a sample of 11 companies over a research period of 5 years, producing a total of 55 research data points. The data analysis technique used is multiple linear regression with Jamovi software. The partial results of the study show that operating cash flow volatility and the size of accruals have a significant effect on earnings persistence, while the debt to asset ratio (DAR) does not have a significant effect on earnings persistence. Simultaneously, operating cash flow volatility, debt to asset ratio, and the size of accruals together have a significant effect on earnings persistence.
Analisis Catatan atas Laporan Keuangan pos aset tetap pada Badan Keuangan dan Aset Daerah Kota Manado Siagian, Timotius; Budiarso, Novi Swandari; Kapojos, Peter M.
Riset Akuntansi dan Manajemen Pragmatis Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.237

Abstract

Presenters of financial reports must include notes as an integral part of general-purpose financial reports. This study discuss Government Regulation (PSAP) Number 71 Year 2010, Statement number 04  about Notes to the Financial Statements, focusing on the fixed assets account.The objectives of this research are to ascertain the level of detail and clarity of the notes on financial reports for fixed assets items presented by the Finance and Asset Management Agency Regions (BKAD) of the Manado City Government for users of financial reports, including the government and the public.The research method is descriptive qualitative, with data collection through interview techniques and documentation. The research results show that the Notes to Financial Reports, especially fixed asset items produced by the BKAD of the Manado City Government, are not fully informative.
Evaluasi Sistem Pengendalian Internal Pengeluaran Kas pada Dinas Sosial Daerah Provinsi Sulawesi Utara Manikome, Elis Felisya; Budiarso, Novi Swandari; Afandi, Dhullo
Riset Akuntansi dan Manajemen Pragmatis Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.244

Abstract

The implementation of the Government Internal Control System in terms of cash expenditure is important, because it aims to avoid all forms of fraud, abuse, embezzlement, and waste of state assets against cash, and to correct any errors and irregularities that occur, and can take corrective action if there are irregularities that indicate weaknesses in these internal controls. In addition to implementing the Government Internal Control System, an evaluation is also needed to assess whether the application is in accordance with applicable regulations, and whether it has been carried out optimally. This study aims to evaluate the implementation of the Internal Control System, especially the cash expenditure control activities carried out by the Regional Social Service of North Sulawesi Province. The analysis method used is descriptive qualitative. The results showed that cash expenditure control activities at the Regional Social Service of North Sulawesi Province were in accordance with the elements of control activities in PP No. 60 of 2008, but not maximised in the elements of restricting access to resources and recording them.
Analisis laporan pertanggungjawaban Badan Usaha Milik Desa Berdasarkan Peraturan Bupati Kabupaten Minahasa Utara Nomor 25 Tahun 2019 pada BUMDES Budo Kecamatan Wori Kabupaten Minahasa Utara Lanipi, Alicya Apriska Daratista; Kindangen, Wulan D.
Riset Akuntansi dan Manajemen Pragmatis Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.337

Abstract

This study aims to analyze the implementation of accountability reporting by the Village-Owned Enterprise (BUMDes) Sinar Usaha in Budo Village, Wori Subdistrict, North Minahasa Regency, based on North Minahasa Regent Regulation Number 25 of 2019. The research is motivated by the importance of ensuring accountability and transparency in the governance of BUMDes as a key instrument for rural economic empowerment and public fund management. A qualitative descriptive approach was employed, utilizing in-depth interviews and document analysis. The findings reveal that although BUMDes Budo has followed the calendar year reporting period and held village deliberation forums, several discrepancies with regulatory provisions persist. These include the absence of report validation by supervisory and advisory boards and the non-attendance of the subdistrict head in accountability forums. Furthermore, the development report focuses solely on annual revenue figures without comprehensive written documentation or performance analysis. The results underscore the need for a more structured reporting mechanism, enhanced managerial capacity, and stronger coordination among stakeholders to ensure transparent, accountable, and sustainable BUMDes governance.
Analisis pemanfaatan sewa Barang Milik Daerah dalam meningkatkan Pendapatan Asli Daerah di Kota Tomohon Pangkey, Gamely Ivanka Alfito Nada; Pangerapan, ⁠Sonny; Poputra, Agus Tony
Riset Akuntansi dan Manajemen Pragmatis Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.336

Abstract

This study aims to analyze the utilization of Regional Property (BMD) rental in increasing Regional Original Income (PAD) in Tomohon City. The research employed a descriptive qualitative method, with data collected through in-depth interviews and documentation from the Regional Financial and Revenue Management Agency (BPKPD) of Tomohon City. The findings indicate that the BMD rental mechanism has complied with Ministry of Home Affairs Regulation No. 19 of 2016 and its amendment through Regulation No. 7 of 2024, covering stages such as application submission, feasibility assessment, fair value appraisal, and final approval by the m, ayor. Although the contribution of BMD rental to PAD remains relatively small, it showed a significant increase in 2023, reaching IDR 529.31 million—more than 20 times higher than in 2022. The main challenges include limited asset inventory, irregular revaluation, and weak promotion strategies for asset utilization. These findings imply that optimizing BMD rentals through strengthened administrative procedures, market-based valuation, and enhanced managerial capacity can serve as an effective strategy to increase regional revenue.

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