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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 7 Documents
 1 
Search results for , issue "Vol. 13 No. 02 (2024): Accountability" : 7 Documents clear
Analysis of Environment and Control Activities Over Inventory Management of Medicines and Supplies at Badan Kependudukan dan Keluarga Berencana Nasional (BKKBN) of North Sulawesi Lester, Casey; Wokas, Heince RN; Datu, Christian
ACCOUNTABILITY Vol. 13 No. 02 (2024): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/ja.v13i02.56386

Abstract

This research aims to determine the internal control system for inventory administration based on frameworks one and three of COSO, namely the environment and control activities at Badan Kependudukan dan Keluarga Berencana Nasional (BKKBN) of North Sulawesi. The research method used in this research is primary data using observation, interview and documentation data collection techniques. The results of this research show that the internal control system includes two COSO components, namely the environment and control activities over the administration of supplies at Badan Kependudukan dan Keluarga Berencana Nasional (BKKBN) of North Sulawesi, which has not been implemented properly, there are still inconsistencies between these two components, namely the frequent occurrence of multiple positions and behavior that lacks integrity and ethics.
The Effect of Corporate Social Responsibility on Profitability in Mining Companies Listed on The IDX in 2020-2023 Imbang, Kezia; Karamoy, Herman; Mawikere, Lidia
ACCOUNTABILITY Vol. 13 No. 02 (2024): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Corporate Social Responsibility is the company’s responsibility to stakeholders with respect to ethical, social and environmental issues. This study aims to determine the effect of corporate social responsibillity (CSR) on profitability as measured using return on assets (ROA). The object of this research is mining companies listed on the Indonesia Stock Exchange in 2020-2023. The analysis model used is simple linear analysis. This study uses secondary data in the form of annual reports and financial reports from mining companies lised on the Indonesia Stock Exchange in 2020-2023. From the results of this study it can be concluded that corporate social responsibility (CSR) has a significant negative effect on return on assets (ROA).
Analysis of the Accounting Treatment of Grant Funds at the National Unity and Political Agency of Southeast Minahasa Regency Hosang, Mauren; Laihad, Hendrik; korompis, Claudia WM
ACCOUNTABILITY Vol. 13 No. 02 (2024): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.56587.13.02.2024.19-27

Abstract

Grant funds are a form of state responsibility for the provision of social services and welfare. Government grant funds go through budgeting, distribution and reporting stages. This research is to analyze the process and accounting treatment of grant funds at the Southeast Minahasa Regency National and Political Unity Agency. This study used descriptive qualitative method. The results of the research show that the accounting treatment of grant funds at the Southeast Minahasa Regency National and Political Unity Agency was declared to be in accordance with Government Regulation Number 71 of 2010 concerning Government Accounting Standards. The process of budgeting, distributing and reporting grant funds is in accordance with applicable regulations and there are several stages that must be passed so that the grant funds can be disbursed until they are accounted for. Indeed, there are obstacles in the process of accountability for grant funds by grant recipients, but this can still be adjusted. Keywords: Grants, Accounting Treatment
The The influence of Whistleblowing and Internal Control Systems on Fraud prevention in Village Fund Management in Kawangkoan Barat District Minahasa Regency Grazia, Lorenza; Morasa, Jenny; Mawikere, Lidia
ACCOUNTABILITY Vol. 13 No. 02 (2024): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.57449.13.02.2024.28-37

Abstract

Village fund management is a critical aspect of rural governance that is susceptible to fraudulent activities. To mitigate this risk, robuts whistleblowing mechanisms and effective internal control systems are essential. This quantitative study examines the empirical relationship between whistleblowing systems and internal control systems on fraud prevention in village fund management within West Kawangkoan District, Minahasa Regency. Primary data was collected through questionnaires distributed to 40 respondents, including village heads, secretaries, treasurers and village councils from 10 villages. Employing purposive sampling, the findings indicate that both whistleblowing and internal control systems exert a significant influence on preventing, fraud in village fund management. Keywords : Whistleblowing, Internal Control Systems, Fraud Prevention
ANALYSIS OF ACCOUNTING TREATMENT OF 3 KG LPG GAS INVENTORY BASED ON PSAK NO. 14. 14 AT SPPBE PT. DELTA GASINDO SEJAHTERA halim, syalomitha; Lambey, Robert; Maradesa, Djeini
ACCOUNTABILITY Vol. 13 No. 02 (2024): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.57542.13.02.2024.38-49

Abstract

Syalomitha Halim. Analysis of Accounting Treatment of 3 kg LPG Gas Inventory Based on PSAK No. 14 at SPPBE PT Delta Gasindo Sejahera. Accounting Economics Study Program, Faculty of Economics and Business, Sam Ratulangi University, 2024. Inventory is one of the company's important assets that has a very big influence on its operational activities. In addition, the inventory account is very important because inventory is a very important asset of the company and contributes to the creation of revenue in the company's financial statements. This study aims to analyze the application of accounting treatment of 3 kg LPG gas inventory at PT Delta Gasindo Sejahtera's LPG Bulk Filling and Transportation Station (SPPBE) based on Statement of Financial Accounting Standards (PSAK) No. 14. The research methodology used is a qualitative descriptive approach with data collection techniques through interviews, observation, and documentation. The results showed that PT Delta Gasindo Sejahtera has implemented PSAK No. 14 in recording and reporting 3 kg LPG gas inventory consistently. However, there are several obstacles in the inventory management process that need to be improved, such as a less integrated information system and inaccuracies in recording the amount of inventory. This study provides recommendations for companies to improve accounting information systems and conduct training for employees to better Keywords : Inventory Accounting, PSAK No. 14
Analysis of the Implementation of Self Assessment System increasing Awareness of Tax Paying Compliance in Manado City (Study at Manado City Regional Revenue Agency) Tamin, Zefanya Evangeline; Elim, Inggriani; Wangkar, Anneke
ACCOUNTABILITY Vol. 13 No. 02 (2024): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.57787.13.02.2024.59-67

Abstract

Self assessment system is a tax collection system that authorizes taxpayers to determine the amount of tax payable in accordance with applicable laws and regulations. This study aims to analyze the application of the self assessment system in increasing awareness of compliance in paying hotel taxes, restaurant taxes, entertainment taxes, and in increasing regional tax revenues at the Manado City Regional Revenue Agency. The analysis method used in this thesis research is a descriptive method. The type of research used is qualitative descriptive. The results of the research on the realization of tax reporting using the self assessment system at the Manado City Regional Revenue Agency in 2022 showed that the tax revenue was IDR.292,254,150,326.53 from the tax revenue target of IDR 317,748,750,000.00. The percentage of tax compliance achieved by the Manado City Regional Revenue Agency in 2022-2023 reached 91.97%. As well as the percentage achieved based on the number of taxpayers registered and paying reaches 100% based on this data, the implementation of the selfassessment system is included in the very high category in increasing awareness of tax compliance and in increasing revenue at the Manado City Regional Revenue Agency. Keywords: Analysis, Self Assessment System, Compliance.
Calculation, Deposit, and Reporting of Restaurant Tax at RM. Chinese Food Apiau Tamuntuan, Sinta Debora; Wokas, Heince RN; Tangkuman, Steven J
ACCOUNTABILITY Vol. 13 No. 02 (2024): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.57808.13.02.2024.50-58

Abstract

Restaurant Tax is a tax on the services provided by restaurants. The collection system uses a self assessment system where taxpayers are given the authority to calculate, deposit and report the amount of Restaurant Tax owed themselves. This research aims to find out whether calculations, deposits and reporting in RM. Chinese Food Apiau complies with applicable regulations based on Tomohon City Regional Regulation Number 8 of 2017. The research method used in this research is descriptive qualitative with a case study approach. Data was obtained through observations, interviews and documentation. Research results at RM. Chinese Food Apiau shows that the calculation of Restaurant Tax is in accordance with Tomohon City Regional Regulation Number 8 of 2017 with a tax rate of 10%. However, for payment and reporting of Restaurant Tax by RM. Chinese Food Apiau does not comply with Tomohon City Regional Regulation Number 8 of 2017 because taxpayers are still late in depositing and reporting Restaurant Tax.

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