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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 194 Documents
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THE INFLUENCE OF FINANCIAL LITERACY AND FINANCIAL INCLUSION ON PERFORMANCE OF MICRO, SMALL AND MEDIUM ENTERPRISES IN WEST TOMOHON DISTRICT Miryam P Lonto; Tesalonika Jeanned Pontoh; Olivia J Lalamentik
ACCOUNTABILITY Vol. 13 No. 1 (2024): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.55889.13.1.2024.25-35

Abstract

This study aims to analyze the effect of financial literacy, and financial inclusion on the performance of small and medium on the performance of micro, small and medium enterprises in West Tomohon District. The method used in this research is a quantitative approach with regression analysis, using SPSS 20 software. The sample consisted of 98 respondents selected through a non-probability sampling technique. Based on the results of the t test, financial literacy has a value of significance of 0.039 (smaller than 0.05) and a t value of 2.090 (greater than t table 1.985). The result indicates that financial literacy has a significant influence on the performance of micro, small and medium enterprises. In addition, the t-test for financial inclusion resulted in a significance value of significance of 0.001 (smaller than 0.05) and a t-value of 5.530 (greater than t table 1.985), which indicates that financial inclusion also has a significant effect on the performance of micro, small and medium enterprises. Furthermore, this study found that financial literacy and financial inclusion simultaneously have a significant effect on the performance of micro small and medium enterprise, with a significance value of 0.001 (smaller than 0.05) and an Fcount value of 18.801 (greater than Ftable 3.05).
The The Influence Of Tax Socialization, The Application Of E-Filing And Tax Sanctions On Individual Taxpayer Compliance Cecilia L Kewo; Gres Putri Yolanda Sipayung; Miryam P Lonto
ACCOUNTABILITY Vol. 13 No. 1 (2024): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.55898.13.1.2024.36-46

Abstract

The study aims to examine the effect of tax socialization, the application of e-filing and tax sanctions on the compliance of individual taxpayers at KP2KP Tondano. Quantitative method was used in this research. The number of samples used was 100 respondents from accidental sampling techniques and data collection was carried out through distributing questionnaires. Data analysis was carried out by multiple linear regression analysis through the help of the SPSS version 26 application. The results prove that the tax socialization, the application of e-filing and tax penalties have a significant effect on individual taxpayer compliance. Partially, tax socialization has a significant and positive effect on individual taxpayer compliance, the application of e-filing has a significant and positive effect on individual taxpayer compliance, while tax sanctions have an insignificant effect on individual taxpayer compliance. Keywords: Taxation, E-Filing, Sanctions, Taxpayer, Compliance
The Effect of Tax Incentives and Cash Flow on Accounting Conservatism (Case Study of a Food and Beverage Sub-Sector Manufacturing Company Listed on the Indonesia Stock Exchange in 2020-2022) Olifia Tala; Rocyke Pangkey; Valencia Tumiwa
ACCOUNTABILITY Vol. 13 No. 1 (2024): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.55978.13.1.2024.47-54

Abstract

Every company is required to be careful in preparing financial reports to avoid fraud. However, there are still many companies that are not careful in preparing their financial reports, so many cases of financial report manipulation occur. The study aims to examine the effect of tax incentives and cash flow on accounting conservatism in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The method used in this study is quantitative method. The population in this research is food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for 2020-2022. The purposive sampling method is a method used to determine the number of samples to be studied based on certain criteria, so that there are 20 companies that meet the criteria as needed by the author. Panel data regression analysis is used as a data analysis technique with EViews 12 software as a research tool. The research results show that (1) tax incentives have a negative and significant effect on accounting conservatism and (2) cash flow has a positive and significant effect on accounting conservatism. Keywords: Tax, Incentives, Cash Flow, Accounting, Conservatism
The Effect of Government Accounting Systems and Human Resource Competencies on the Quality of Financial Reports in Minahasa District Florence Moroki; Debora Prisilia Lengkong; Miryam P Lonto
ACCOUNTABILITY Vol. 13 No. 1 (2024): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.56070.13.1.2024.55-62

Abstract

This study aims to determine how the Effect of Government Accounting System on the Quality of Financial Statements in Minahasa Regency; and How the Effect of Human Resource Competence on the Quality of Financial Statements in Minahasa Regency. The data collection technique is a questionnaire, and this research is quantitative research. The research results are as follows. First, Identify the effect of the Government Accounting System on the quality of financial reports in Minahasa Regency. Second, Identify the effect of Human Resource Competence on the quality of financial reports in Minahasa Regency.This research uses quantitative research using the survey method. Data were collected using questionnaires distributed to sub-district offices in Minahasa Regency using purposive sampling techniques. Data collection techniques used observation, interviews and documentation techniques and the data analysis technique used was the SPSS 29 data processing software application program.The conclusion of this study is that the Government Accounting System has a positive effect on the Quality of Financial Statements. Keywords : Government, Accounting, System, Financial, Reports.
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.

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