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All Journal JAM : Jurnal Aplikasi Manajemen Journal of International Conference Proceedings Jurnal Akuntansi Manado (JAIM)
Johny Manaroinsong
Universitas Negeri Manado
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Pengaruh Sistem Informasi Keuangan, Partisipasi Anggaran serta Sikap Perilaku Aparat terhadap Kinerja Keuangan Daerah di Provinsi Sulawesi Utara Johny Manaroinsong
Jurnal Aplikasi Manajemen Vol 12, No 3 (2014)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (107.094 KB)

Abstract

Abstract: This study uses quantitative approach in which focus on explanatory survey method. The population is chiefs of Sulawesi Utara Province and UPTD, they are top manager, middle manager, and top manager as persons who have responsibility and finance manager. The sample is taken using multistage sampling. Based on the consideration, therefore the sample includes 273 chiefs, in which the sample is taken from random sampling. The data collection is using questionnaire and using Likert model scale. The analysis technique that is used in order to analyze the relationship between each factor is the analysis of statistic inferential, in which focus on the econometric equation model with multiple regression. The result of the study shows that: 1) Finance information system has directly influence but does not have significance toward region finance performance. (2) The participation in making a budget plan has directly influence and significant toward region finance performance. ThereTherefore, the participation in making a budget plan gives a directly significant role towards region finance performance on SKPD at Sulawesi Utara Province. (3) Apparatus’s attitude and behavior has negative influence on region finance performance, even though it does not have significance towards region finance performance. The conclusion is that finance inforinformation system in region does not give directly and strongly role towards region finance performance on SKPD at Sulawesi Utara Province.Keywords: financial information system, budget participation, attitudes and behavior appaapparatus, regional financial performance
Pengaruh Faktor Kompetensi Individu dan Manajemen Kompensasi terhadap Kepuasan Kerja dan Kinerja Keuangan Daerah di Provinsi Sulawesi Utara Johny Manaroinsong
Jurnal Aplikasi Manajemen Vol 9, No 3 (2011)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research explores the personal factor particularly the individual competence and management factor including the reward and punishment system related to the efficiency as marked by the work satisfaction and financial performance, and the local financial independence. For such purpose, the research applies quantitative analysis employing SEM analysis. This quantitative research takes an explanatory method orienting on structural equation modeling as a model for analysis. The population are the office leaders and UPTD of North Sulawesi Province comprising top, middle, and lower manager who are responsible for financial management. The sample is determined by way of multistage sampling. Based upon that particular consideration, The sample are 273 people randomly collected. Data are gathered by distributing questionnaire using Likert Scale model while Amos program is used for data analysis. The result shows that 1) the individual competence directly and significantly influences the performance of the local government in North Sulawesi both on the work satisfaction and financial performance, 2) the compensation management (reward and punishment system) directly and significantly influences the work satisfaction and financial performance, 3) the work satisfaction directly and negatively influences upon the financial performance yet it is not significant, 4) In North Sulawesi Province, the individual competence and management compensation influence the financial performance as indicated by the work satisfaction.Keywords: Individual competence, Compensation management, the local government’s financial performance
The Relationship Between Budget Participation and Managerial Performance: The Role of Moderator Variables Interaction Johny Manaroinsong; Tinneke E.M. Sumual; Hisky R. Kawulur
Journal of International Conference Proceedings (JICP) Vol 1, No 2 (2018): Proceedings of the 2nd International Conference of Project Management (ICPM) Gor
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (84.693 KB) | DOI: 10.32535/jicp.v1i2.261

Abstract

The purpose of this research is to find out the effect of budget participation on managerial performance which is moderated by leadership style, obedience pressure and budget goal commitment. This research utilises the design of the influence among moderating variables. Data collection techniques utilised questionnaires which were circulated to leaders and civil servants who participated in budgeting for the 19 agencies /authorities and offices in Manado City totaling 173 respondents. Data were analyzed by Moderated Regression Analysis test. The findings of the study exhibited that the effect of budget participation on managerial performance becomes stronger through leadership styles, obedience pressure and budget goal commitment. Keywords: Budget participation, managerial performance, leadership style, obedience pressure, budget goal commitment
The Roles Of Factors Determining The Relation Between Budgetary Partisipation And Budgetary Slack (A Study Case in Universitas Negeri Manado) Johny Manaroinsong; Mareyke Greety Velma Sumual
Journal of International Conference Proceedings (JICP) Vol 2, No 2 (2019): Proceedings of the 4th International Conference of Project Management (ICPM) Man
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v2i2.610

Abstract

This research aims at analyzing the relation between budgetary partisipation and budgetary slack as well as assessing the roles of organizational culture and group cohesiveness which are assumed to increase the impactt on relation between budgetary partisipation and budgetary slack. Further, this research examines: 1) the influence of budgetary partisipation on budgetary slack; 2) the impactt of organizational culture as the moderating variable on the relation between budgetary partisipation and budgetary slack; 3) the impact of group cohesiveness as the moderating variable on the relation between budgetary partisipation and budgetary slack. The research applies empirical and structured model by employing explanatory survey method which enables the researcher to test hypothesis by investigating the interaction among research variables. The research population is the members of institutional units in Universitas Negeri Manado consisting of 8 faculties/graduate programs/institutions. The respondents are 72 university staffs who have held certain positions for at least one year. Due to the limited number of research population, all research Samples become research target. Thus, this is a population research. The findings of this research are; 1) budgetary Partisipation has a positive influence on budgetary slack; 2) organizational culture as the moderating variable has a siginificant effect on the relation between budgetary partisipation and budgetary slack; 3) Group cohesiveness organizational culture as the moderating variable has a siginificant effect on the relation between budgetary partisipation and budgetary slack.
ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA CV. KOMBOS TENDEAN MANADO Angeli Sewa; Johny Manaroinsong; Anita N. Kambey
Jurnal Akuntansi Manado (JAIM) Volume 2. Nomor 3. Desember 2021
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (435.235 KB) | DOI: 10.53682/jaim.vi.1212

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana sistem informasi akuntansi penerimaan dan pengeluaran kas pada perusahaan. Penelitian ini dilakukan pada CV. Kombos Tendean Manado. Dalam penelitian ini menggunakan jenis metode penelitian kualitatif deskriptif, dengan data observasi langsung dan wawancara dengan pihak yang terkait mengenai penerimaan dan pengeluaran kas perusahaan. Hasil penelitian menunjukkan bahwa Sistem akuntansi penerimaan dan pengeluaran kas pada perusahaan telah dilaksanakan secara sistematis dengan menggunakan aplikasi Dealer Management System (DMS) untuk mencatat semua transaksi penerimaan dan pengeluaran kas, namun dalam penggunaan aplikasi Dealer Management System (DMS) masih saja ditemukan kesalahan dalam penginputan data dan gangguan jaringan sehingga harus dicatat secara manual.  
Penerapan E-Filing Pada Wajib Pajak Orang Pribadi Atas Pelaporan SPT Tahunan Pajak Penghasilan Di KP2KP Talaud Yulianti Pangkalangi; Johny Manaroinsong
Jurnal Akuntansi Manado (JAIM) Volume 3. Nomor 3. Desember 2022
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (492.983 KB) | DOI: 10.53682/jaim.vi.3303

Abstract

Pemerintah meluncurkan e-Filing untuk membantu wajib pajak melaporkan surat pemberitahuan tahunan. Tetapi, masih ada hambatan dalam penerapan e-Filing khususnya diwilayah kerja KP2KP Talaud. Penelitian ini bertujuan untuk mengetahui penerapan e-Filing pada wajib pajak orang pribadi atas pelaporan SPT tahunan pajak penghasilan di KP2KP Talaud. Penelitian ini menggunakan metode deskriptif kualitatif dimana data yang didapat berasal dari naskah wawancara, dokumen pribadi, dan observasi. Teknik analisis data menggunakan model Miles dan Hubermen. Hasil penelitian menunjukan penerapan e-filing sudah berjalan cukup baik di KP2KP Talaud. Dapat dilihat dengan meningkatnya jumlah pelaporan surat pemberitahuan tahunan wajib pajak orang pribadi. Wajib pajak juga merasa mudah, cepat, hemat biaya, serta telah melaksanakan aturan kepegawaian. Supaya bisa menggunakan e-Filing, wajib pajak harus memiliki EFIN, NPWP, dan akun DJP online. Namun dalam penerapan e-Filing masih ada hambatan yaitu jaringan internet tidak stabil, NPWP bermasalah, dan kurangnya sosialisasi.
Penggunaan anggaran dana desa (Studi Kasus: Desa Taduna Kecamatan Kabaruan Kabupaten Kepulauan Talaud) Johny Manaroinsong; Michael Miran; Dede Allan Matei
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 1. April 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.4370

Abstract

Dana Desa menjadi salah satu garda terdepan untuk meningkatkan kualitas desa serta menjadikan desa sejahtera. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pemerintah desa dalam menjalankan penggunaan dana desa yang berfokus pada Transparansi dan pemahaman mengenai permendagri tentang pengelolaan keuangan desa, di desa Taduna kecamatan Kabaruan kabupaten kepulauan Talaud, tahun anggaran 2020. Metode penelitian yang di gunakan adalah Deskriptif dengan pendekatan Kualitatif. Teknik pengumpulan data dilakukan dengan cara wawancara, dokumentasi, dan observasi. Dengan kegiatan analisis data kualitatif yaitu reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian ini menunjukan bahwa Pemerintah desa taduna mulai dari Kepala desa selaku pemimpin hingga perangkat desa yang terlibat, hampir sepenuhnya menerapkan atau sejalan dengan Pedoman Permendagri Nomor 20 tahun 2018 pasal 29, tentang Pengelolaan Keuangan dana desa meliputi : Perencanaan, Pelaksanaan, Penatausahaan, Pelaporan, dan Pertanggungjawaban, serta Transparan pada setiap prosesnya.
Co-Authors Angeli Sewa Anita Nisa Kambey Dede Allan Matei Hisky Ryan Kawulur Mareyke Greety Velma Sumual Miran, Michael Tinneke Evie Meggy Sumual Yulianti Pangkalangi