cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota manado,
Sulawesi utara
INDONESIA
ACCOUNTABILITY
Published by Universitas Sam Ratulangi
ISSN : 23383917     EISSN : 25974831     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
As the visions of Ministry of Research, Technology, and Higher Education of Republic of Indonesia are to improve the knowledge, technology, and the innovation then The Program of Accounting Profession Education (or PPAk), Faculty of Economics and Business, Sam Ratulangi University presents Accountability Journal as one of the efforts to support those visions.
Arjuna Subject : -
Articles 13 Documents
 1   2 
Search results for , issue "Vol 6, No 1 (2017): Accountability" : 13 Documents clear
EVALUASI PENGGUNAAN DANA DESA TAHUN 2015 PADA BADAN PEMBERDAYAAN MASYARAKAT KAMPUNG DAN TRANSMIGRASI (BPMKT) KABUPATEN KEPULAUAN YAPEN,PAPUA Pasodung, Olana Christin; Tinangon, Jantje J.
ACCOUNTABILITY Vol 6, No 1 (2017): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.16029.6.1.2017.72-80

Abstract

For the welfare of the nation, the Government is determined to build Indonesia from the periphery to strengthen these areas and villages within the framework of the Unitary Republic of Indonesia. Indonesia build on the outskirts of the village it means to be constructed because the majority of the Indonesian population is no village. So, in building the village there are some things that need to be noticed, especially in the aspect of management / use of village funds, namely, the village fund should be used properly so that tangible results in the field can be seen according to the Government Work Plan Kampung (RKPK) that apply to each each village / villages in the district Yapen islands. In Serui are still many villagers whose lives have not been feasible. This means that the use of village funds in some villages, there penyelewangan funds in the field that are not in accordance with RKPK and legislation in force in Indonesia. Thus the need for regulatory oversight remained in the village fund management process to avoid abuses that occurred while in the field. This study aims to determine the use of funds Yapen Islands district villages in Papua has been run with the maximum or not according to the rules applicable legislation. Research type used is descriptive research including data collection form of description of the distribution process, management / use, supervision until accountability applied by the village fund 160 villages in Serui. Research on Community Empowerment Board Kampung and Transmigration (BPMKT) Yapen Islands is there are still many shortcomings in the village in a few villages in the use of funds of the village so the concrete manifestation of the results of the field went wrong RKPK and forms of accountability of the use of village funds have not been implemented in a timely manner. Thus the need for regulation that is still to organize activities to be undertaken by the villagers.Keywords: the use of village funds, Village Community Empowerment Board and Transmigration.
PENGARUH IMPLEMENTASI SISTEM AKUNTANSI, PENGELOLAAN KEUANGAN DAERAH DAN PENGAWASAN INTERNAL TERHADAP KINERJA PEMERINTAH KOTA KOTAMOBAGU Lintong, Diana Nova; Saerang, David Paul Elia; Ilat, Ventje
ACCOUNTABILITY Vol 6, No 1 (2017): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.16034.6.1.2017.118-127

Abstract

Governance implementation of good government in a country is an inevitable requirement. The Government shall apply the rules of good in running the Government, including the rules in the field of financial management. governments need to have an accounting system that not only serves as a means of controlling financial transactions, but the financial accounting system should support the achievement of the performance. Because the assessment Good governance can be seen from the achievement of the Government's own performance, measuring the achievement of performance is critical to assess the accountability of organizations and managers to produce better public services. (Sukmana and Anggasari, 2009). The purpose of this study was to determine the effect of implementation Accounting System, Financial Management and Internal Controls have a significant impact on the Kotamobagu City  Local Government Performancent. The object of this research is Kotamobagu City Government. Instruments in this study was a questionnaire with Likert scale 1-5 and processed using SPSS 19. The analytical method used is multiple linear regression analysis. The conclusion of this study are implementation Accounting System, Regional Financial Management and internal controls  jointly significant effect on the performance of Local Government with a contribution of 50.5%, whereas only partially Accounting System and Regional Financial Management that significantly influence the Local Government Performance , Suggestions from this study is that the government that Kotamobagu further enhance the system of reward and punishment and the Kotamobagu Government Performance  should also be maintained or improved further in terms of internal oversight.Keywords: Systems, accounting, management, monitoring, performance
ANALISIS KEPATUHAN PT BANK RAKYAT INDONESIA (PERSERO) Tbk PADA REVISI PSAK 60 Longgorung, Lisa Christy; Ilat, Ventje
ACCOUNTABILITY Vol 6, No 1 (2017): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.16222.6.1.2017.35-44

Abstract

Statement of Financial Accounting Standards (SFAS) 60 adjustment in 2014 is a standard that governs the disclosure of financial instruments. This greatly affects the standard of disclosure of details of banking information Indonesia on financial assets in the financial statements, as the industry is highly regulated, allegedly the level of compliance of the Bank Rakyat Indonesia (BRI) to implement the standard was high. Financial assets consist of available-for-sale, held to maturity, loans and receivables, and financial assets at fair value through profit or loss. This study aimed to see if the BRI bank disclose financial assets in accordance with SFAS No. 60 adjustment, 2014. The research method is descriptive qualitative. The results showed BRI bank in the disclosure of their financial assets in accordance with SFAS No. 60 adjustment in 2014 but the management did not express because the default has been completed and the loan terms have been renegotiated before the end of the reporting period. Bank BRI to apply IAS 60 and keep abreast of revisions in accordance with the specified standard. So that transparency in the disclosure of financial statements BRI clearer and can build higher trust of our customers and shareholdersKeywords : bank,disclosure, financial instrument

Page 2 of 2 | Total Record : 13

 1   2 

Filter by Year

2017 2017


Reset
Filter By Issues
All Issue Vol. 15 No. 1 (2026): Accountability Vol. 14 No. 01 (2025): Accountability Vol. 13 No. 02 (2024): Accountability Vol. 13 No. 1 (2024): Accountability Vol. 12 No. 2 (2023): Accountability Vol. 12 No. 1 (2023): Accountability Vol. 11 No. 2 (2022): Accountability Vol 10, No 2 (2021) Vol 10, No 1 (2021) Vol 9, No 2 (2020) Vol 9, No 1 (2020) Vol 8, No 2 (2019): Accountability Vol 8, No 1 (2019): Accountability Vol 7, No 02 (2018): Accountability Vol 7, No 01 (2018): Accountability Vol 6, No 2 (2017): Accountability Vol 6, No 1 (2017): Accountability Vol 5, No 2 (2016): Accountability Vol 5, No 2 (2016): Accountability Vol 5, No 1 (2016): Accountability Vol 4, No 2 (2015): Accountability Vol 4, No 1 (2015): Accountability Vol 4, No 1 (2015): Accountability Vol 3, No 2 (2014): Accountability Vol 3, No 2 (2014): Accountability Vol 3, No 1 (2014): Accountability Vol 2, No 2 (2013): Accountability Vol 2, No 2 (2013): Accountability Vol 2, No 1 (2013): Accountability More Issue