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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 38 Documents
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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.
Pengaruh siklus hidup, profitabilitas, utang, dan ukuran perusahaan terhadap kebijakan dividen pada perusahaan indeks LQ45 di Indonesia Giroth, Fiergil Kevin; Budiarso , Novi Swandari; Korompis , Claudia W. 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.153

Abstract

This study aims to empirically examine the influence of life cycle, profitability, leverage, and firm size on dividend policy in LQ45 index companies for the 2021-2023 period. Life cycle is measured by RETE, profitability is measured by ROA, leverage is measured by DER, firm size is measured by total assets natural logarithms, and dividend policy is measured by DPR. This type of research is a quantitative research on influence using secondary data. The sampling technique used was probability sampling with the proportionate stratified random sampling method and produced 27 samples of companies from 45 companies. The data analysis technique used in this study is multiple linear regression. The results of the study partially show that the life cycle has an effect on dividend policy, and profitability, leverage and firm size have no effect on dividend policy. The results of the study simultaneously show that life cycle, profitability, leverage and firm size have an effect on dividend policy.
Analisis pelaksanaan Konstruksi Dalam Pengerjaan (KDP) pada pekerjaan konstruksi Dinas Pekerjaan Umum dan Penataan Ruang Daerah Provinsi Sulawesi Utara Waridin, Juliani; Ilat, Ventje; Gamaliel, Hendrik
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.206

Abstract

The aim of this research is to identify, analyze and describe: the implementation of KDP at the North Sulawesi Province PUPRD Service, the obstacles faced in managing KDP at the North Sulawesi Province PUPRD Service, and to describe what efforts have been made to overcome obstacles to KDP management at the Department. PUPRD North Sulawesi Province. This type of research is descriptive research with a qualitative approach. To collect data that is related or relevant to the variables of this research, the techniques used are observation techniques, interview techniques and documentation techniques. The results of the research show that 1) Implementation of Construction in the Work of the Public Works and Regional Spatial Planning Department of North Sulawesi Province which consists of: Mechanism for Procurement of Construction in Work, Recognition of Construction in Work, Measurement of Construction in Work, and Presentation and Disclosure of Construction in Work. 2) obstacles in managing construction in the work of the Public Works and Regional Spatial Planning Department of North Sulawesi Province consisting of policy constraints and leadership commitment, integrity and conflicts of interest 3) Efforts made by the Public Works and Regional Spatial Planning Department of North Sulawesi Province in overcoming obstacles Management of Construction in Progress, namely administrative sanctions, determination of blacklists, coordination and inventory, and payment of remaining debts.
Analisis laporan keuangan UMKM berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK EMKM) pada CV. Eka Niaga Andayani, Ni Made Sri; Wangkar, Anneke; 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.218

Abstract

A financial report is the definitive account of a company's financial position. It is a crucial tool for Micro, Small and Medium Enterprises (MSMEs) in particular. Financial report for MSME actors provides a clear picture of financial positions, including assets, debts, income, and expenses. MSMEs must prepare their financial reports in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM), issued by DSAK IAI. This standard is designed to streamline the financial reporting process for MSMEs. This study will determine the financial statements of CV. Eka Niaga. This study will determine the financial statements of CV. Eka Niaga based on Eka Niaga, which is based on SAK EMKM. It will also identify the obstacles experienced by CV. Eka Niaga's financial reporting is based on SAK EMKM. This research employs a descriptive qualitative method, using both primary and secondary data. The results of this research clearly show that the financial statements of CV. Eka Niaga do not meet the requirements of SAK EMKM. The obstacles experienced by CV. Eka Niaga in financial reporting based on SAK EMKM are due to a lack of understanding of SAK EMKM, a lack of socialization of SAK EMKM, and a lack of human resources in the accounting field.
Analisis kinerja keuangan pada sektor consumer cyclicals yang terdaftar di BEI periode 2020 - 2023 Tjhin, Erwin; Gamaliel, Hendrik; 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.220

Abstract

Financial performance analysis is really needed in a company in order to see the extent of the company's financial performance over a certain period of time. This financial performance analysis can help the company in making decisions in the future. Analysis of financial performance in a company can be seen using financial ratio analysis. This research aims to determine differences in the financial performance of the Consumer Cyclicals sector, especially the media and entertainment sub-sector for the 2020-2023 period. This type of research is a descriptive statistical approach. The analysis method used is trend analysis. The research results show that there is an increase or decrease in the media and entertainment sub-sector listed on the Indonesian stock exchange for the 2020-2023 period using the debt to asset ratio, net profit margin, current ratio and total asset turnover.
Penentuan tarif sewa kamar kost melalui perhitungan harga pokok kamar menggunakan metode activity based costing (Studi kasus Eben Kost Manado) Febrian, Reynal; Runtu, Treesje; Maradesa, Djeini
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.223

Abstract

Achieving maximum profit is closely tied to specific calculations regarding the costs incurred to produce a service product, such as the cost of a room. Activity-Based Costing (ABC) is one method used to calculate the cost of a room by evaluating expenses based on the resources consumed by various activities. The objective of this research is to determine room rental rates by calculating the cost of a room using the Activity-Based Costing method at Eben Kost Manado. The research employed a qualitative descriptive approach. Data collection techniques included interviews and documentation. The findings indicate that the room rental rates determined using the Activity-Based Costing method are lower compared to those set by Eben Kost because the ABC method allocates all activity costs to each room type precisely based on each activity's consumption.

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