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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat Indonesia Accounting Journal
Lidia Mawikere
Universitas Sam Ratulangi
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Analisis Kinerja Anggaran Belanja pada Badan Pengelola Keuangan dan Barang Milik Daerah Provinsi Sulawesi Utara Karinda, Chrisman Youlli; Ilat, Ventje; Mawikere, Lidia
ACCOUNTABILITY Vol 2, No 2 (2013): Accountability
Publisher : ACCOUNTABILITY

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Belanja dalam Laporan Realisasi Anggaran Merupakan Komponen penting yang mengundang perhatian publik. Hal itu disebabkan karena masyarakat sebagai pemberi dana melalui pajak daerah yang mereka bayarkan berkepentingan untuk mengetahui apakah dana tersebut telah digunakan dengan semestinya, efisien, efektif, dan berorientasi pada kepentingan publik. Adapun tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis kinerja anggaran belanja dalam laporan realisasi anggaran pada Badan Pengelola Keuangan Dan Barang Milik Daerah Provinsi Sulawesi Utara dari Tahun Anggaran 2009-2012. Data yang digunakan adalah Laporan Realisasi Anggaran Tahun Anggaran 2009-2012. Dari hasil analisis yang terdiri dari analisis varians (selisih) belanja, analisis pertumbuhan belanja, analisis keserasian belanja, rasio efisiensi belanja dan rasio belanja daerah terhadap PDRB. Tahun 2009 terdapat selisih anggaran belanja sebesar Rp. 95.735.271.217,62, tahun 2010 Rp. 61.329.077.260,00, tahun 2011 Rp. 157.837.732.725,00, tahun 2012  Rp. 189.330.495.775,00. Tahun 2010 terjadi pertumbuhan realisasi belanja sebesar 9,96% dibanding tahun sebelumnya, tahun 2011 sebanyak 13,05%, tahun 2012 sebanyak 37,74%. Untuk analisis keserasian belanja, tahun 2012 rasio belanja operasi sebesar 69,013%, rasio belanja modal sebesar 19,795%, rasio belanja tak terduga 0,004%, rasio transfer bagi hasil 11,188%. Tahun 2009 realisasi belanja sebesar 91,53% dari yang dianggarkan, tahun 2010 hanya sebesar 94,88%, tahun 2011 hanya sebesar 89,07%, tahun 2012 hanya sebesar 90,34%.   Kata kunci : kinerja, anggaran,belanja.
EVALUASI KUALITAS APARAT PENGAWAS INTERN PEMERINTAH DALAM PENGAWASAN KEUANGAN DAERAH (Studi pada Pemerintah Daerah Kabupaten Minahasa Tenggara) Lumbantobing, Josua H.R.; Mawikere, Lidya
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 10, No 1 (2015)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.10.1.7365.2015

Abstract

This study aimed to evaluate the quality of Government Internal Supervisory Apparatus (APIP) Southeast Minahasa Regency. A common problem in this study is the finding of the audit that is not detected by the APIP as internal auditor, but was found by the external auditor, the Supreme Audit Agency (BPK). The method used in this research is descriptive qualitative. As in qualitative research, the authors use the method of in-depth interviews and Forum Group of Discussion with informants who have knowledge related to this research. The results show, that became important points APIP quality analysis Southeast Minahasa Regency are: First, to meet the needs of APIP competent to provide technical guidance, education and ongoing training to improve quality. Second, do not do that too frequent mutation, a mutation that is done must be in accordance with competence. While that is key to improving the quality of APIP is a strong commitment from the Head of Region for the creation of good and clean government to the fulfillment of the budget for APIP by 1% in accordance with the Regulatory applicable to improving the quality of APIP to provide technical guidance and education and training sustainable, adding facilities such as office operational vehicles and other supporting infrastructure.
ANALISIS METODE PENGAKUAN PENDAPATAN DAN BEBAN PADA KOPERASI “LISTRIK” PT. PLN (PERSERO) WILAYAH SULUTTENGGO MENURUT PSAK NO. 27 Mawikere, Lidia
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol 1, No 2 (2014)
Publisher : Universitas Sam Ratulangi

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Abstract

Pendapatan dan beban merupakan komponen yang sangat berpengaruh dalam penyajian laporan keuangan, khususnya dalam perhitungan laba rugi. Dalam koperasi laba atau rugi koperasi dapat dilihat dari perhitungan hasil usaha. Hasil dari pendapatan dikurangi beban merupakan laba atau rugi bersih. Ukuran laba yang dihasilkan menggambarkan kinerja dari suatu koperasi. Karena begitu berpengaruhnya pendapatan dan beban dalam suatu penyajian laporan keuangan, khususnya dalam laporan laba rugi, maka pengakuan dari terjadinya pendapatan dan beban pun haruslah sangat diperhatikan keakuratannya. Hal ini menentukan kebenaran dari penyajian laporan keuangan khususnya dalam laporan laba rugi dan yang akan berdampak dalam seluruh penyajian laporan keuangan suatu perusahaan. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pengakuan pendapatan dan beban koperasi sesuai dengan PSAK No. 27. Penelitian ini mengambil objek Koperasi “Listrik” PT. PLN (Persero) Wilayah Suluttenggo yang merupakan koperasi pegawai. Penelitian ini merupakan metode penelitian analisis deskriptif, yang menguraikan suatu keadaan sedemikian rupa sehingga dapat ditarik kesimpulan dan mencari solusi jika ditemukan suatu permasalahan dalam penelitian ini. Data dikumpulkan melalui wawancara dan dokumentasi dari koperasi itu sendiri. Hasil penelitian ini adalah Koperasi “Listrik” PT. PLN (Persero) Wilayah Suluttenggo menerapkan metode accrual basis dalam pengakuan pendapatan dan beban, di mana transaksi dicatat dan dilaporkan pada saat kejadian dan bukan pada saat kas dibayarkan (diterima).Kata kunci: metode accrual basis
EVALUASI EFEKTIVITAS PENERAPAN SISTEM AKUNTANSI PENGELUARAN KAS ATAS UANG PERSEDIAAN (UP) PADA DINAS PERTANIAN DAN PETERNAKAN PROVINSI SULAWESI UTARA Polii, Betriana Frisly; Mawikere, Lidia
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 10, No 2 (2015)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.10.2.8366.2015

Abstract

The role of local governments that manage their own regional finance in an effort to optimize the revenue potential of each region in order to enhance the development of the area. This study aims to determine the application of the accounting system of cash expenditure on Money Supply (UP) in the Department of Agriculture and Animal Husbandry of North Sulawesi Province. The method used is descriptive qualitative. The results showed the implementation of the accounting system of cash expenditure on the money supply in the Department of Agriculture and Animal Husbandry of North Sulawesi province has been conducted in accordance with the theory of cashexpenditure accounting system as well as the existing rules. Expected training in accounting in order to process performance can be run as expected.
PENERAPAN KONSEP SUNK COST TERHADAP KEPUTUSAN PENGGANTIAN MESIN FOTOKOPI PADA TOKO GIRSA Sirang, Andrea Giovani; Saerang, David Paul Elia; Mawikere, Lidia
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 10, No 3 (2015)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.10.3.8440.2015

Abstract

Many methods of costs incurred to assist managers in making decisions. One of the so-called sunk costs, Sunk costs are costs incurred in the past and can not be changed now and in the future. Sunk costs often affect a company manager's decision to take the right decision. One was the decision in terms of financing fixed assets owned by the company. This research was conducted at Toko Girsa which is located in R.W. Monginsidi Road 49, Manado. The object of this is enelitian fixed assets such as machinery fotocopy Canon IR 6070 owned company. The purpose of this study was to determine the application of the concept of sunk costs and influence in decision making purchases of fixed assets at Toko Girsa. The method used in this research is descriptive method is a method that collects, formulate and classify and interpret the data obtained by the analysis of quantitative data presented in the form of numbers that are related to sunk costs arising from the financing of fixed assets. The results showed that the sunk costs can not be used as a basis for making the right decisions for the management, including fixed asset purchase decision.
EVALUASI PERENCANAAN DAN PENGADAAN ASET PADA BPKBMD KABUPATEN MINAHASA UTARA Saraun, Ferina M A.; Mawikere, Lidia
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 1 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.1.10555.2016

Abstract

Asset is one of the elements that must be managed properly in order to produce reliable information in the financial statements regions. Martinet sectoral asset management (asset) carries a significant effect on the perfection of balance sheet presentation area. The aim of this study is to see and know the planning and procurement of assets in Financial Management Board and the Regional Property North Minahasa Regency regulatory interior minister 17 in 2007 seen from the cycle of sectoral asset management are applied as well as the completeness of the source document. The method used is qualitative method with descriptive analysis techniques. The results showed that BPKBMD North Minahasa Regency is appropriate. However, BPKBMD North Minahasa  regency should coordinate better with all SKPD as users / persons responsible  for the preparation of the planning and procurement of assets in order to realize the principles of Good Governance.
ANALISIS PENCATATAN DAN PELAPORAN KEUANGAN PADA SATUAN KERJA PERANGKAT DAERAH (SKPD) BERDASARKAN PERMENDAGRI NOMOR 64 TAHUN 2013 DI PEMERINTAH KOTA MANADO Tarigan, Desriani N.; Mawikere, Lidia M.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 2 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.2.13062.2016

Abstract

Local Government financial statements are prepared to provide relevant information about the financial position and all transactions carried out by the Local Government during the reporting period. The purpose of this study was to determine whether SKPD Badan Pelaksana Penyuluhan dan Ketahanan Pangan Manado City has been taking notes and preparing financial reporting by Regulation No. 64 of 2013. The analytical method used is descriptive method with qualitative and quantitative data collection in order to understand the data. The results showed SKPD Badan Pelaksana Penyuluhan dan Ketahanan Pangan Manado City in Fiscal Year 2015 to apply accrual accounting system based on Regulation No. 64 Year 2013. Keywords: Analysis, Recording, Reporting, Finance
EFEKTIVITAS SISTEM PENGENDALIAN INTERN PADA KINERJA INSTANSI PEMERINTAH DI DINAS PENDAPATAN DAERAH KABUPATEN MINAHASA UTARA Sondakh, Renli Ferrari Daud; Saerang, David Paul Elia; Mawikere, Lidia M.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 2 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.2.13074.2016

Abstract

In a government organization requires their internal control systems due to their system of internal control activities undertaken by government agencies more effective and avoid fraud and keep the business property of parties who are not responsible. The object of this research is the Dinas Pendapatan Daerah Kabupaten Minahasa Utara. The purpose of this study to analyze the effectiveness of the internal control system on the performance of government agencies in the Dinas Pendapatan Daerah Kabupaten Minahasa Utara. The method used is descriptive qualitative. The results showed that the internal control system used Dinas Pendapatan Daerah Kabupaten Minahasa Utara effective and sufficient for compliance with the Internal Control System of the Government that has been set by the government based on Government Regulation No. 60 of 2008, so that the achievement of revenue receipts and the realization of the region in 2015 is said to be very effective. Keywords: Government Accounting, Internal Control System of the Government, Performance, effectiveness, Dinas Pendapatan Daerah
ANALISIS POTENSI DAN EFEKTIVITAS PENERIMAAN DAN PEMUNGUTAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN SEBAGAI SUMBER PENDAPATAN ASLI DAERAH (PAD) DI KABUPATEN MINAHASA UTARA Tesalonika, Moningka; Poputra, Agus T.; Mawikere, Lidia
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 3 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.3.13136.2016

Abstract

Taxes are the country's largest source of financing in national development. This study purposed to analyze the potential and effectiveness of Non Metallic Minerals and rocks tax, as a source of regional revenue in North Minahasa District. The analytical method used is descriptive qualitative method, using primary data and secondary data. The results showed that the potential tax increases every year, the level of effectiveness of the Metallic Minerals Tax and rocks in 2012 - 2015 meet the criteria for highly effective, the highest level of effectiveness achieved in 2013 with a percentage of 111% to the target and the realization of very large. In 2015 the tax revenue Metallic Minerals and Rocks that most large compared with previous years. Improved performance of the employees to optimize each of the duties and responsibilities in the process of collecting that tax revenue Metallic Minerals and rocks can be more effective in the future. Keyword :mineral tax, local revenue, potential and effectiveness
EVALUASI PROSEDUR PEMUNGUTAN CUKAI MINUMAN BERALKOHOL BUATAN DALAM NEGERI PADA KANTOR PENGAWASAN DAN PELAYANAN BEA DAN CUKAI TIPE MADYA PABEAN C KENDARI Kapantouw, Jenni Febriyanti; Elim, Inggriani; Mawikere, Lidia
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 3 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.3.13138.2016

Abstract

                Excise levies is one component of state revenues that have specific characteristics and different from other tax levies, one type of goods subject to excise that need to be monitored and controlled production and circulation ie excise beverages containing ethyl alcohol, or also known as non-alcoholic beverages. The purpose of this study is to evaluate the tax collection procedure alcoholic beverages domestically. This type of research is qualitative descriptive study to give a clear picture of the issues examined. The results obtained that the procedures for collecting excise alcoholic beverages domestically in KPPBC TMP C Kendari indeed in accordance with Law No. 39 of 2007 concerning amendments to the Law No. 11 Year 1995 on Customs, but there are some provisions excise alcoholic beverages artificial in the country that need to be refined in the regulations by the Director General of Customs and Excise KPPBC TMP C Kendari. TMP C Kendari KPPBC should more thoroughly in the collection of the alcoholic beverage excise, so hope that KPPBC Kendari TMP C is more active in activities such as dissemination to entrepreneurs factory.Keywords: Evaluation Procedures, Collection of Customs
Co-Authors Agnestasia Laura Lumenta, Agnestasia Laura Agus T. Poputra Akerina, Enrico Aldy, Watupongoh Risky Aloa, Clifford Andrea Giovani Sirang, Andrea Giovani Andrew Marunduh Arifin, Radila M.H Armando Lintong, Armando Assa, Pinkan Grace Bawon, Dwi Nugraha Pratiwi Betah, Jimswik Betriana Frisly Polii, Betriana Frisly Bill, Makarau Jonathan Budiman, Jonathan Julio Bulan, Sinambow Gloria Injilita Bumulo, Rahmawaty M. Chrisman Youlli Karinda Dai, Rahmawaty A. David Imanuel Tumarar, David Imanuel David P.E Saerang David P.E. Saerang David Paul Elia Saerang David Saerang, David David. P. E. Saerang, David. P. E. Desriani N. Tarigan, Desriani N. Dewanti Rantung Dunggio, Jelly Anggraeni Eduard Junior Garry Santie, Eduard Junior Garry Eliza Ribka Rembangan, Eliza Ribka Faisal, Nur Ilmi Ferdinant Nuru Ferina M A. Saraun, Ferina M A. Gintoe, Selin Gosal, Lorenza Gabriella Grace B. Nangoi Harijanto Sabijono Harijanto Subijono, Harijanto Hendrik Manossoh, Hendrik Herman Karamoy Hondro, Dione Livia Imon, Alfira Irene Indah Helda Wantah, Indah Helda Inggriani Elim Inggrini, Ratu Jantje J. Tinangon Jenni Febriyanti Kapantouw, Jenni Febriyanti Jenny Morasa Jimmy Kamasih, Jimmy Johan S.C. Neyland Josua H.R. Lumbantobing Jullie J Sondakh Jullie J. Sondakh Juvenalis Paulus Sepang Kakasih, Gita Gabriella Kalangi, Felicia Maria Kasakeyan, Bella Angelina kereh, eunike debora Kiay Demak, Yulindasari Kindangen, Fricilia Kneefel, Engelita O. Kodong, Tessa Isabel Korompis, Sheren Laedy Tamboto Languju, Cicilya Lasupu, Erika Z. Lasut, Marsella Linda Lambey, Linda Lintje Kalangi Liwe, Alther Gabriel Mamengko, Christian Jhon Manderos, Julycia Manopo, Natalia Manossoh, Judhistira Hiskia Manumpil, Margarietha S. A. Maramis, Dennis Piere Mario Nelwan Melisa Fransisca Wangka, Melisa Fransisca Mohammad Taufik Mamonto Moningka Tesalonika, Moningka Muklis, Sri Wahyuni Nata, Inggriani Novi Budiarso Padang, Elyakim Tande Palilingan, Kartini A.T . Pangemanan, Sifrid Sonny Pangemanan, Sifried S. Pangkey, Nadya. A. K. Patricia Mamahit Patris Andreas Pesik, Patris Andreas Primasatya, Arya Munawir Rahantoknam, Trivena Anastasia Ratag, Nilisye Debora Renli Ferrari Daud Sondakh, Renli Ferrari Daud Reza Woran Rivaldy Yohanes Yosis Wati Rondonuwu, Gabriela Ruata, Deisy Seleste Rumagit, Rivaldo Sela, Arther Y. Septyani Martha Lepar Sifrid Pangemanan Sifrid S. Pangemanan Sigit Prabawa Soetopo, Kartika Solossa, Paulin P. Sumakul, Anggreini Merry Suneth, Reza Arfansyah Supit, Priscila T. Taroreh, Lyviani A. Taroreh, Merry Virginia Tiffany Hallary Natalia Antou Tonapa, Hesty Reny Trivosa Isir, Trivosa Tulle, Synta Tumipa, Nindi Juleydi Ventje Ilat Vichri Vicky Vicky Rompas Vidya E.C. Nggiu Walangitan, Nivi Warangkiran, Ridelson Y.S. Wuniarto, Stevi Yessi Devika Wongkar, Yessi Devika