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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN JURNAL LPPM BIDANG EKOSOSBUDKUM
Dhullo Affandi
Universitas Sam Ratulangi Manado
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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ANALISIS SISTEM PENATAUSAHAAN BELANJA LANGSUNG DI PEMERINTAH KABUPATEN MINAHASA SELATAN (STUDI KASUS PADA DINAS SOSIAL TENAGA KERJA DAN TRANSMIGRASI) Wonggo, Putri Marina; Affandi, Dhullo; Suwetja, I Gede
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.2.17446.2017

Abstract

Indirect expenditures represent expenditures that have no direct relationship to the implementation of programs and activities consisting of personnel expenditures, interest expenditures, subsidies, grants, social assistance, revenue-sharing, financial aid expenditures and unexpected expenditures. Direct expenditure is expenditure that has direct relationship with programs and activities which include personnel expenditure, goods and services expenditure and capital expenditure. Local financial management in both revenue (expenditure) and expenditure (expenditure) is very important to note, the weakness of administering the finance of this region resulted in weakness of internal financial control system, at the end will be very low quality of administrative evidence required in accounting record. The administration of regional finance is based on Permendagri number 13 of 2006 concerning the guideline of regional financial management as has been amended into Permendagri Number 59 Year 2007 and the change of the second amendment with the regulation of the Minister of Home Affairs No.21 of 2011. Target of this researchanalyze the adequacy of direct administration system in the Social Service of South Minahasa Regency based on Permendagri Number 21 of 2011.The analytical method used is descriptive analysis.The results showed that the system and procedure of direct administration administration of Social Service of Manpower and Transmigration of South Minahasa Regency has been in accordance with Permendagri Number 21 Year 2011 and the system has been adequate. However, there are still some obstacles faced such as errors of record, as well as procedural errors.Keywords : system, administration, direct spending
ANALISIS ATAS REVIU LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN MINAHASA Manampiring, Ryane B.T.; Tinangon, Jantje J.; Affandi, Dhullo
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.2.18262.2017

Abstract

Regional autonomy is an effort of regional empowerment in making regional decisions more freely and is responsible for managing the resources owned. The Regional Head has an obligation to account for the use of local budgets to the DPRD and the general public. The accountability report is a Financial Report prepared by the Regional Government. Before the report is given to the regional head of LKPD, it should be reviewed by the inspectorate to obtain sufficient confidence whether the financial statements have been prepared in accordance with government accounting standards and have been presented in accordance with the appropriate internal control system. The reviews consist of planning, and reporting. Based on the results of this study, the implementation of review of LKPD by Inspectorate of Fiscal Year 2015 and 2016 in Minahasa District has not been in accordance with the Implementation Guidelines of the Revision as stipulated in the Regulation of the Minister of Home Affairs Number 4 Year 2008 on Guidance of Implementation of LKPD Review. This is due to the absence of adequate review planning in the SPI assessment, and the implementation of reviews that are not in accordance with the schedule.Keyword :  Review Inspektorat, Government Financial Report (LKPD)
ANALISIS PERLAKUAN AKUNTANSI PIUTANG DI PT. SUCOFINDO (PERSERO) CABANG JAKARTA Manuel, Aprilia V.; Manossoh, Hendrik; Affandi, Dhullo
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.2.17845.2017

Abstract

The company basically runs its business through the sale of goods or services every day that will generate revenue for the company. Receivables are considered very important because it is one component in the balance sheet, so accuracy in processing receivables greatly affect the fairness of its valuation in the financial statements. And the appropriate Financial Accounting Standards are very important in presenting the financial statements because accounting standards provide information to users of financial statements regarding the financial position, results of operations, and other matters relating to the company. The purpose of this study is to analyze the suitability of accounting treatment of PT. SUCOFINDO (Persero) Jakarta branch with the applicable financial accounting standards and formulate accounting standards for receivables that must be used by PT. SUCOFINDO (Persero) Jakarta branch. This research was conducted by qualitative descriptive method. The results of this study show that the accounting treatment of PT. SUCOFINDO (Persero) Jakarta Branch is not in accordance with the applicable financial accounting standards because the presentation of receivables in the financial statements is presented in the net amount, and the recording of receivables written-off is written off into other income accounts. As a suggestion that PT. SUCOFINDO (Persero) represents accounts receivable in the statement of financial position with gross amount followed by estimated uncollectible amounts, and returns the receivables written off to accounts receivable and allowance for doubtful accounts and cash accounts and accounts receivable as deductions on receivables so that the presentation of accounts receivable in accordance with applicable financial accounting standards.Keywords : Accounting treatment of receivables, Statement of Financial Accounting Standards
ANALISIS SISTEM AKUNTANSI PELAKSANAAN APBDes PADA PEMERINTAH DESA KOPANDAKAN I KECAMATAN KOTAMOBAGU SELATAN KOTA KOTAMOBAGU Gimon, Hadi Prabowo; Tinangon, Jantje J.; Affandi, Dhullo
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.02.19068.2018

Abstract

Village income and expenditure budget is one of the things that must be considered to realize good governance in the village. The purpose of this study is to analyze the adequacy of the accounting system implementation of APBDes organized by the Kopandakan I village government and whether it is in accordance with the Minister of Home Affairs No. 113 of 2014 on the management of village finances. The method used in this research is qualitative descriptive that is analyze the adequacy of accounting system implementation of APBDes. The results of the research show that 1) Internal control in terms of producing transaction evidence executed by Kopandakan I village government has been running quite well, 2) Recording of APBDes implementation in Kopandakan I village has been done well 3) Reallocation Report of Implementation of APBDes in Kopandakan Village I has been in accordance with Permendagri Number 113 Year 2014; but village officials have problems in the process of implementing APBDes in this case tax cutting activities but directly in consultation with the tax office.Keywords : Accounting system, implementation, APBDes
ANALISIS SISTEM PENETAPAN PEMUNGUTAN DAN PENAGIHAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN DI KABUPATEN MINAHASA Wowiling, Christina; Nangoi, Grace B.; Affandi, Dhullo
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 03 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.03.20779.2018

Abstract

            The purpose of this research is to analyze the adequacy of the system of stipulation, collection and collection of non-metal mineral and rock taxes in the Minahasa regency and whether they are in accordance with the applicable laws and regulations. The method used in this study is descriptive qualitative, namely analyzing the adequacy of the tax collection and collection system. At the Regional Tax and Retribution Management Agency (BPPRD), Minahasa Regency implemented a Non-Metal and Rock Mineral Tax collection system using the Self Assessment System where the taxpayer determines the amount of tax owed himself, this system has provisions for taxpayers to be active starting from counting, deposit and report the tax owed yourself. The results of the research show that the non-metal mineral and rock tax collection and collection system is running well and in accordance with the applicable laws and regulations. However, there are still inadequate internal control matters such as not using an application system that has been internally controlled and there are no rules related to integrity and ethical values.Keywords: Non-Metal Mineral and Metalliferous Mineral Tax Collection System, Non-Metallic Mineral and Stone Taxes
KAJIAN MENGENAI PENGELOLAAN BARANG MILIK DAERAH DI PEMERINTAH KOTA MANADO MENURUT PERMENDAGRI NO. 17 TAHUN 2007 Wonggow, Alan; Ilat, Ventje; Affandi, Dhullo
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 2, No 1 (2014): Jurnal EMBA, HAL 470 - 594
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.14 KB) | DOI: 10.35794/emba.2.1.2014.4353

Abstract

Pengelolaan Barang Milik Daerah adalah tahapan-tahapan yang harus dilalui dengan manajemen aset, hal tersebut meliputi perencanaan kebutuhan dan penganggaran, pengadaan, penerimaan, penatausahaan, penggunaan dan penghapusan. Pengelolaan barang milik daerah yang lebih efektif, efisien, akuntabel, dan transparan dapat membantu perkembangan dalam suatu daerah. Penelitian ini bertujuan untuk mengetahui dan mendeskripsikan proses pengelolaan barang milik daerah pada Badan Pengelolaan Keuangan dan Barang Milik Daerah (BPK-BMD) Kota Manado. Metode analisis yang digunakan adalah metode deskriptif yaitu metode yang menguraikan, menggambarkan, dan membandingkan suatu data yang didapat dari hasil penelitian dengan peraturan yang ditetapkan. Hasil penelitian menunjukkan, pengelolaan barang milik daerah pada BPK-BMD Kota Manado sudah dilaksanakan dengan baik berdasarkan Permendagri No. 17 Tahun 2007, hanya saja ada beberapa prosedur yang belum sepenuhnya terlaksana, seperti dari segi waktu yang kurang efisien dalam penyampaian RKBU, dan RKPBU, serta adanya kelalaian dalam Penerimaan dan Penyaluran Barang. Petugas pengelola barang milik daerah belum sepenuhnya menguasai dan memahami proses pengelolaan barang milik daerah sehingga sebaiknya diikutsertakan dalam pelatihan diklat, dan bimtek agar dapat meningkatkan keterampilannya. Kata kunci: pengelolaan barang milik daerah, manajemen aset
PERLAKUAN AKUNTANSI BELANJA MODAL PADA DPPKAD PEMDA KOTA PALU Meirene, Anggela Heyfi; Pangemanan, Sifrid S.; Affandi, Dhullo
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 2, No 3 (2014): Jurnal EMBA, HAL 361 - 476
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (241.727 KB) | DOI: 10.35794/emba.v2i3.5565

Abstract

Pemegang Kekuasaan Pengelolaan Keuangan Daerah (PKPKD) yaitu Kepala Daerah, baik Gubernur, Walikota, dan Bupati mereka mendelegasikan kewenangannya kepada SKPD, yang mempunyai kewajiban melakukan penyajian dan pertanggungjawaban transaksi dilingkungan Satker dan dilaporkan kedalam laporan keuangan. Perlakuan akuntansi belanja modal adalah entitas penting SKPD dalam meyajikan dan mempertanggungjawabkan keuangannya. Tujuan penelitian ini untuk menganalisis perlakuan akuntansi belanja modal pada DPPKAD Kota Palu dan data yang digunakan adalah data kualitatif. Metode yang digunakan deskriptif kualitatif untuk mengetahui data yang dikumpulkan dan diklasifikasikan dari DPPKAD Kota Palu serta membandingkan sesuai dengan peraturan yang berlaku. Hasil penelitian menunjukan DPPKAD sudah sepenuhnya melaksanakan pengakuan, pengukuran, pencatatan, pelaporan dan pengungkapan akuntansi belanja modal sesuai PP No.71/2010 tentang SAP, namun dalam pelaporan keuangan tidak membuat laporan arus kas, karena tidak melakukan fungsi perbendaharaan. Meningkatkan kinerja terhadap perlakuan akuntansi belanja modal yang lebih efektif disetiap anggaran. Sebaiknya pimpinan DPPKAD Kota Palu mencatat dan menyajikan perlakuan akuntansi belanja modal sesuai dengan Peraturan Pemerintah yang berlaku. Kata kunci: pengakuan, pengukuran, pencatatan, pelaporan, pengungkapan
EVALUASI SISTEM PENGENDALIAN INTERNAL PIUTANG PADA DISTRIBUTOR UNILEVER INDONESIA AREA MANADO Pondaag, Jones H. Yr; Saerang, David Paul Elia; Affandi, Dhullo
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 4 (2013)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.8.4.25119.2013

Abstract

Good receivable control system will affect the company's success in carrying out the sale on credit policy. Likewise, failure of receivable control an be fatal for the company, for example, many doubtful receivables because weak policies of collection and accounts receivable collection. Purpose which be achieved in this study was to analyze the effectiveness of the internal control system of receivable at Indonesian Distributor of Unilever in Manado Area. The analytical method used is descriptive analysis method, to collect, process, and interpret the data obtained so as to give a true and complete statement describing how internal control of receivable at Indonesian Distributor of Unilever in Manado Area. The results showed that the Internal Control System of Receivable at Indonesian Distributor of Unilever in Manado Area has been going good enough. This distributor has several policies in the provision of receivables. But they do not give any guarantee to customers who want to have credit. And in the provision of distributor accounts to customers based on trust and only based on inputs from the sales. This short coming try anticipated by loyal sales force in collecting accounts receivable to their customers before maturity.
ANALISIS PENGENDALIAN BIAYA PRODUKSI (STUDI KASUS PADA PT. TROPICA COCOPRIMA) Rotinsulu, Paula C. A.; Saerang, David P.E.; Affandi, Dhullo
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 3 (2013)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.8.3.25104.2013

Abstract

The movement of the improvement is valued from the capacity of the enterteinment wich can endure in the verry stiff business competition, that is why it needs a good management cost by managing the cost. PT. Tropica Cocoprima is a manufacturing firm producing coconut flour as the final product of the production process that can endure in competition. In the production process activity, the production cost is a factor most influencing in every aspects, and that is why the production cost control measuring standard as the cock of the performance progress of the firm managerial. The goal of this research is to an analyze the efficiency of the controlling production cost at PT. Tropica Cocoprima. By using analysis variance we can get that the cost control is sufficient because it can be categorized over all  favorable. Raw material in November 2012 significantly can be found that the realization of the cost wa Rp. 901/kg, and according to analysis variance was Rp. 30.950.716, at the average of 27,9% and it can be kategorizied as favorable.
ANALISIS PENERAPAN SISTEM PENGENDALIAN MANAJEMEN PADA KOPERASI SIMPAN PINJAM “AYAMEN MANDIRI” KOMBI Senduk, Feiby Angelia; Manossoh, Hendrik; Affandi, Dhullo
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 4, No 4 (2016): JE VOL. 4 NO. 4 (2016) HAL 783 - 892
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (597.161 KB) | DOI: 10.35794/emba.4.4.2016.14515

Abstract

ABSTRAK: Sistem pengendalian manajemen merupakan sistem yang digunakan untuk mempengaruhi para anggotanya agar menimplementasikan strategi-strategi secara efisien dan efektif dalam rangka mencapai tujuan-tujuan organisasi. Tujuan dalam penelitian ini adalah untuk mengetahui bagaimana penerapan sistem pengendalian manajemen pada Koperasi Simpan Pinjam Ayamen Mandiri Kombi. Metode analisis data yang digunakan adalah deskriptif. Hasil penelitian menunjukkan bahwa struktur pengendalian manajemen dan proses pengendalian manajemen pada KSP Ayamen Mandiri Kombi telah efektif. Hal ini dibuktikan dengan penerapan struktur pengendalian yang dibagi atas struktur organisasi, pendelegasian wewenang dan tanggung jawab, serta pusat pertanggungjawaban yang telah mencakup seluruh fungsi dalam struktur organisasi. Serta proses pengendalian yang dijalankan mulai dari perumusan strategi, penyusunan anggaran, pelaksanaan dan pengukuran, serta evaluasi kerja yang menunjukkan adanya peningkatan. Berdasarkan hasil penelitian, peneliti dapat memberikan saran agar KSP Ayamen Mandiri perlu menerapkan manajer divisi agar dapat memisahkan tugas dan tanggung jawab antara pengurus dan manajer. Penambahan sumber daya akan meningkatkan kinerja untuk kemajuan usaha KSP Ayamen Mandiri Kombi. Evaluasi kerja juga perlu dilakukan perbandingan antara realisasi dengan apa yang telah dianggarkan agar hasil menjadi lebih efektif. Kata Kunci: sistem pengendalian manajemen, struktur pengendalian management, proses pengendalian management
Co-Authors Alan Wonggow Anggela Heyfi Meirene David P.E. Saerang David Paul Elia Saerang David Saerang, David Gimon, Hadi Prabowo Grace B. Nangoi Hendrik Manossoh, Hendrik I Gede Suwetja Jantje J. Tinangon Manampiring, Ryane B.T. Manuel, Aprilia V. Pondaag, Jones H. Yr Rorong, Rinni Oike Rotinsulu, Paula C. A. Senduk, Feiby Angelia Sifrid S. Pangemanan Tandaju, Chrisvivany Eugenia Revita Ventje Ilat Wonggo, Putri Marina Wowiling, Christina