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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN JURNAL BERKALA ILMIAH EFISIENSI ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Hasanuddin Economics and Business Review AFEBI Accounting Review Jurnal Ipteks Akuntansi Bagi Masyarakat Indonesia Accounting Journal Asian Journal of Applied Business and Management (AJABM)
Inggriani Elim
Accounting Departement, Faculty Of Economy And Business, Sam Ratulangi University
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Journal : Indonesia Accounting Journal

 1 
Analisis pengelolaan dana desa studi kasus di Kecamatan Tatapaan Kabupaten Minahasa Selatan Tumbelaka, Herlen Indrakartika Angela; Elim, Inggriani; Kalalo, Meily
Indonesia Accounting Journal Vol 2, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.27703

Abstract

Dana desa adalah dana yang bersumber dari Anggaran Pendapatan dan Belanja Negara yang diperuntukan bagi desa yang ditransfer melalui Anggaran Pendapatan dan Belanja Daerah Kabupaten/Kota dan digunakan untuk membiayai penyelenggaraan pemerintahan, pelaksanaan pembangunan, pembinaan kemasyarakatan, dan pemberdayaan masyarakat. Menurut Permendagri No. 113 Tahun 2014 menjelaskan bahwa pengelolaan keuangan desa adalah keseluruhan kegiatan yang meliputi Perencanaan, Pelaksanaan, Penatausahaan, Pelaporan dan Pertanggungjawaban. Penelitian ini bertujuan untuk mengetahui bagaimana pengelolaan dana desa di Kecamatan Tatapaan di Desa Sulu, Desa Paslaten, Desa Paslaten Satu, Desa Popareng, Desa Pungkol, Desa Sondaken, Desa Arakan dan Desa Rap-Rap apakah sesuai dengan Permendagri No. 113 Tahun 2014 atau tidak. Hasil penelitian menunjukan bahwa tahap Perencanaan, Pelaksanaan, dan Penatausahaan sudah sesuai dengan Permendagri No. 113 Tahun 2014 namun untuk Pelaporan dan Pertanggungjawaban terjadi hambatan sehingga tidak sesuai dengan Permendagri No. 113 Tahun 2014.
Analisis retribusi pelabuhan dalam upaya peningkatan Pendapatan Asli Daerah (PAD) di Kota Sorong Rifurariani, Welyoyo; Elim, Inggriani; Kalalo, Meily Y.B.
Indonesia Accounting Journal Vol 2, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.27785

Abstract

Regional original income is the original source of regional revenue extracted in the region which is used for the basic capital of the regional government in financing development and regional efforts to minimize the dependency of funds from the central government. Regional governments are expected to be more able to explore financial resources to the maximum, but of course in the corridor of the applicable legislation in particular to meet the needs of government funding and development in the region through Regional Original Revenue. One of them is levies from the port levies or by the name of the port service levies levied as fees for payment, anchoring services / mooring services, aviation services and scouting, dock services. This study aims to determine and analyze the increase in sea port levies to the Regional Original Revenue (PAD) Sorong City. The analytical method used in this thesis research is a descriptive method that aims at each data collected collected analyzed and drawn a conclusion and the type of research used is descriptive qualitative. Based on the results of the port levy analysis, it can be seen that during the 2011-2015 observation year, the realization of port charges on the PAD had increased quite well.
Co-Authors Abast, Sikfrit Herold Marines Abuno, Malindah Adhi, Ryan . Adi, R. Haryo Wiratama Adi, R. Haryo Wiratama Aditya, I Made Rio Alexander, Jimmy Alfryo Toar Lumintang Amin, Nabilah Nur Risfananda Aneke Wangkar Angelika Parengkuan Anneke Wangkar Anton, Mandang Gabriel Aprilia Makisurat Aring, Aprico Baharta, Zulkarnain Bala, Gladys Mita Marthina Betah, Jimswik Biga, Julian Brilliant Joy Leonardo Kalangie, Brilliant Joy Leonardo Buchari, Demmi P.R.D Chandra, Vionalisa Christine Lidya Manongga Cicilia Tinangon, Cicilia Constantinopel Yuan Cakrawala Robot Cynthia Imelda Mose, Cynthia Imelda Daleno, Irna Prisye David P. E. Saerang David Paul Elia Saerang David Saerang, David Dendeng, Windy Firginia Desita Marlysa Wungkar, Desita Marlysa Dessy Ayuni M. Toduho Devita Wulandari Darea, Devita Wulandari Dhullo Afandi Dhullo Afandi Dunggio, Jelly Anggraeni Elvi Syahria Maznawaty, Elvi Syahria Erwin Budiman Ester Glorria Estefanny Takalumang Eva Debby Nur, Eva Debby Fadila Huda, Fadila Fajriansyah, Yudi Feri Prayitno, Feri Frillia Yuliet Ihalauw Gerungai, Natalia Y.T. Gintoe, Selin Gita Dwichayani Salmon Gloria Theresia Waleleng Grace B. Nangoi Hansu, Randy V. Hardiyanti Bahruddin Harijanto Sabijono Harry Saputra Liando Haryanto, Agnes Ch. Heince R. N. Wokas Heince R.N Wokas Heince Wokas Helena Christina Menggalomo Herman Karamoy Herman, Giovani Hetharia, Juliet Marla I Gede Suwetja Ilat, Ventje . Indahsari Berlianie Awal Inria Rumopa, Inria Jantje J. Tinangon Jantje Tinangon Jeasika Amelia Tamboto, Jeasika Amelia Jenni Febriyanti Kapantouw, Jenni Febriyanti Jenny Morasa Julio Yesaya Tampi Jullie J. Sondakh Kakinsale, Efafras Juan Kalalo, Meyli Y. B. Kalangi, Felicia Maria Kapojos, Peter Marshall Kenju, Blandina Sefrida Kilis, Stevandi K. Kolantung, Jurivel A.G. Kolinug, Lisa Christin Lahengking, Erlita Mentari Lambidju, Nona Erlita Latjandu, Lady D. Latjandu, Lady Diana Lidia M Mawikere Lidia Mawikere Lidya Priskila Koloay Loho, Briando Lumempow, Figy Lumunon, Cisilia Maharaja, Elvin Febrianto Majampoh, Christian Ferdinand Mamusu, Rosalina F. Manangkalangi, Adikodrati M. Manderos, Julycia Marchella Tiara Muhea, Marchella Tiara Marentek, Jessica Fergie Maria, Anzeli Maria, Brigita Marsion Immanuel Kant Simangunsong, Marsion Immanuel Kant Marvelonita Esther Aras Masaling, Jesycha Mega Ersita, Mega Megha Cicilia Rawung, Megha Cicilia Meily Kalalo Meily Y.B Kalalo, Meily Y.B Meily Y.B. Kalalo, Meily Y.B. Menajang, Mewa J. O. Merlyn Anglia Mangerongkonda Mewo, Angelia Militia Christi Singkoh Muh. Ervan R. Tarigan, Muh. Ervan R. Muhaling, Enolia N Muliad, Halim Ellena Musdalifah Musdalifah Nadya Pretti Kalalo Ngion, Olivia Megawati Noe, Nurjana Novi Budiarso Novi S Budiarso Novi S. Budiarso, Novi S. Novianty Trisye Sabaru, Novianty Trisye Nukak, Ignasia Tesalonika Oktavianti, Winni Nuraini Oldison Santosa Pakambi, Siska Cantika Pandey, Cristian M Pangalila, Chelsea Pangandaheng, Vinry Y Pangemanan, Hendrik Ricart Pangkey, Jacklyn N. D. Paramitha Sandy Mokodompit Pendong, Angela Anggli Piay, Yeremia Stevanus Elim Pinatik, Sherly . Pingkan Claudia Juliana Pongantung Pitoy, Elsa Samaria Polii, Juanda Jeniver Polii, Juvebri Clara Polopadang, Stefian Pontonuwu, Teza Christy Priscilia Weku Priscilia Weku Priska Debora Dumais, Priska Debora Priska Sigarlaki Pua, Ailling I. Puapadang, Yohana Regin Seyni Putong, Valensia Nola Rambitan, Rivo Reynard Rampengan, Rachel Romilda Rembet, Ariel Renald Runtuwarow, Renald Resky Donald Runtu, Resky Donald Restya Cykly Ngelo Ricky Alfiando Wowor Ricky Billy Panga Rifurariani, Welyoyo Rissard Koyongian, Rissard Robert Lambey Rompas, Ryfan Racel Rondonuwu, Chris Waraney Rondonuwu, Maxmilian Kevin Rudy J Pusung Rudy J. Pusung Rudy Pusung Rumbaru, Sahril Rundengan, Priscilia Joanna Runtuwene, Astrid Ryan C.C Languju Sampouw, Rendy Samsudin, Cintia Sangka, Sallyritna Sejanto, Triastuty Wulanjune Setiono, Angelina Sherly Pinatik Sifrid S. Pangemanan Simangunsong, Natalina Tiur Angel Sinaga, Feren L. Singon, Englina Elizabeth Sinjal, Ave Ceriti Sintje Rondonuwu Sintje Rondonuwu, Sintje Sitti Maryam Mohamad Sonny Pangerapan, Sonny Stanley Kho Walandouw Steven J Tangkuman Steven J. Tangkuman Stevy Sigar Sumampouw, Fino Indra Sumual, Laura Syalomita Sela, Syalomita Syermi Mintalangi Syermi S. E. Mintalangi Syermi S.E. Mintalangi Syurtika Mira Lomboan Tampi, Grace Gloria Tangkere, Marcho Rivelino Taogan, Gloria Taroreh, Eric Joseph Tinangon, Jantje . Tinangon, Jantje J Tontoli, Sitti Amanah Treesje Runtu Treesje Runtu Tuhuteru, Gloria Tulangow, Erill Armando Tumanduk, Leonardo R. Tumbelaka, Herlen Indrakartika Angela Tumipa, Nindi Juleydi Tuwaidan, Regina Laurensana Usman, Iin Febrianti Ventje Ilat Vera Gonting Veronika Mamuka Vichri Vicky Vicky Rompas Victorina Z. Tirayoh Walandouw, Stanly Kho Wangkar, Aneke Waworundeng, Veronica Wenur, Cindy Y. Westwind Welson, Westwind Winnie Fratiwy Malonta Wokas, Heince Rudy Nicky Wowor, Cindy Helena Wowor, Stephanie Selina Sheren Wulan Kindangen