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All Journal ACCOUNTABILITY Jurnal Ipteks Akuntansi Bagi Masyarakat
Wokas, Heince Rudy Nicky
Universitas Sam Ratulangi
Computer Science & IT Economics, Econometrics & Finance

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THE INFLUENCE OF BUDGETING BASED ON PERFORMANCE ON THE EFFECTIVENESS OF FINANCIAL CONTROL AND THE EFFECTIVENESS OF PERFORMANCE CONTROL AT TOMOHON CITY GOVERNMENT Wokas, Heince Rudy Nicky; Gerungai, Natalia Y. T.
ACCOUNTABILITY Vol 8, No 1 (2019): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.23358.8.1.2019.29-41

Abstract

Budgeting based on performance is the answer to use as a tool for measuring and accounting for government performance. It is a method of budgeting for management to link any funding outlined in activities with expected outputs and outcomes, including efficiency in achieving results from those outputs. The purpose of this study is to know the budgeting based on performance on the effectiveness of financial control and effectiveness of performance control. The object of this research was conducted at local government work unit (SKPD) of Tomohon local government using simple regression analysis to know influence of budgeting based on performance to effectiveness of financial control and effectiveness of performance control from 14 service in Tomohon city. The results of this study support a causal relationship between budgeting based on performance with the effectiveness of financial control and effectiveness of performance control. It can be used as a tool to achieve effectiveness in financial control.
TRUST VALUE OF A DIVIDEND : AN EVIDENCE FROM INDONESIA Ilat, Ventje; Budiarso, Novi Swandari; Wokas, Heince Rudy Nicky
ACCOUNTABILITY Vol 8, No 1 (2019): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.23356.8.1.2019.17-28

Abstract

Even though there are many issues surrounding dividend policy, dividend remains one of the main goals for investors to achieve. The aim of this study is to find out determinants of dividend policy in Indonesia. Most of the samples in observed period have varieties of dividend policies. Data for this study was collected from 258 business entities in the  period between 2009 and 2012. For hypotheses testing, a binary logistic regression and factor analysis were used. The result from binary logistic regression showed that share price, earnings per share and current ratio are significant factors for dividend policy, while debt to equity ratio and corporate tax are insignificant. The insignificance of debt and tax was probably due to current ratio affected by accounting adjustments. Even though debt and tax are insignificant, they could not be ignored. Using factor analysis, it is confirmed that, most companies in this study have a similar objective through dividend policy, which is to maximize their share value in the stock market by considering profitability and liquidity on cash availability and also debt and tax. Dividends as a form of “trust value” offered by companies to their shareholders stimulate the trust of investors or shareholders and resulting the increase of share price.
IPTEKS ANGGARAN KAS UNTUK IBU – IBU PKK DI DESA KAUDITAN I KECAMATAN KAUDITAN KABUPATEN MINAHASA UTARA Karamoy, Herman; Wokas, Heince Rudy Nicky
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 3, No 2 (2019): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.3.2.2019.24006

Abstract

Performance-based budgeting is very important for firm management in case to estimte the ending financial statement. Also performance-based budgeting is very important to control the inflows and outflows of cash. Kauditan village is one of developed region in North Sulawesi but most of household in that area still have less understanding about budgeting especially cash budget. The applied science about cash budgeting is effective for those household in Kauditan village.
Co-Authors Gerungai, Natalia Y. T. Herman Karamoy Novi Swandari Budiarso Ventje Ilat