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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL KEDOKTERAN KOMUNITAS DAN TROPIK JURNAL RISET AKUNTANSI GOING CONCERN JURNAL BERKALA ILMIAH EFISIENSI ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat Indonesia Accounting Journal The Studies of Social Sciences
Winston Pontoh
Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi Manado
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Medicine & Pharmacology Social Sciences

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IPTEKS PENGENDALIAN INTERN ASET TETAP PADA PT. LUMBUNG BERKAT INDONESIA Makaluas, Jesella Lourina; Pontoh, Winston
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 1 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.1.2018.19640

Abstract

PT Lumbung Berkat Indonesia, as a company entity engaged in construction, of course, this company has various types of fixed assets. The Company's fixed assets should be secured by means of internal controls of fixed assets that will oversee, control costs incurred to acquire fixed assets, increase or extend the fixed asset's useful life and increase operational contribution and productive capacity of fixed assets in order to safeguard the company's property. Based on the research that has been done at PT Lumbung Berkat Indonesia and the existing discussion, the conclusion that can be taken is that the internal control of fixed assets will run efficiently if the points that exist in the elements of control environment, risk assessment, control activities, related information , and monitoring has been well executed amongst companies to perform physical matching of fixed assets, appropriate division of functions and responsibilities, separating expenditures of income and expenses, following insurance against fixed assets, creating audit committees and implementing the abolition and disposal of fixed assets. Suggestions for better companies to explore the knowledge and application of internal control of good fixed assets for corporate activities to run effectively and efficiently and the presentation of financial statements and information about the company's fixed assets is accurate and reliable.
IPTEKS PENGHITUNGAN TINGKAT PENGEMBALIAN YANG DIHARAPKAN ATAS SAHAM BIASA Pontoh, Winston
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 1, No 1 (2017): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.1.1.2017.23521

Abstract

Most of investors normally expect optimum return for their investments especially for stock investment, In objective to get optimum return then the investors should know how much the required rate of return for each stock that they want to invest. As the applied science, this study shows that Capital Asset Pricing Model can estimate the required rate of return for investors as the information for them to take investment decision. This study uses one public firm listed in Indonesia Stock Exchange in period of 2015 as the sample to estimate its required rate of return. This study shows that the risk free rate, market return, and stock beta are the main keys for estimating the required rate of return in application of Capital Asset Pricing Model.
IPTEKS SISTEM PERSEDIAAN DALAM PENENTUAN HARGA POKOK PENJUALAN BAGI USAHA KECIL MENENGAH DI KECAMATAN MALALAYANG I BARAT KOTA MANADO Saerang, David Paul Elia; Pontoh, Winston
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.3.2.2019.24005

Abstract

Inventory is a component which reported in financial statement and gives an information about inventory circumstances of a company. Inventory also is a component that absorbs a lot of business capital, so that the security of the inventory must be maintained by a business unit, because the damage / loss of inventory means the lost capital (loss) of the business. The village of Malalayang I in Manado City is one of the regions known as a business-intensive region and also as part of an autonomous region to be specifically observed given that government bureaucracy and public services are considered to have the ability to implement good governance. The implementation of science and technology on inventory management has been carried out and has succeeded in achieving the goal of understanding small entrepreneurs in managing merchandise inventory in the form of applying inventory systems and determining cost of goods sold. Lack of understanding from small entrepreneurs about accounting, especially effective inventory management.
Does maturity signals high risk and high return? Budiarso, Novi Swandari; Pontoh, Winston
Indonesia Accounting Journal Vol 1, No 1 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.25404

Abstract

The objective of this study is to examine the interaction between firm maturity and firm growth opportunities over risk and its impact on returns. This study uses 135 firms listed in Indonesia Stock Exchange during 2010 to 2016 as sample which gives 945 as total observed data. This study conducts path analysis in term for hypothesis testing and finds that firm maturity has significant role to increase the risk which gives impact on increasing the returns. In context of Indonesian firms, the findings imply that mature firms will have higher risk and higher returns.
KEPUTUSAN INVESTASI PADA USAHA MIKRO, KECIL, DAN MENENGAH Pontoh, Winston; Budiarso, Novi Swandari
The Studies of Social Sciences Vol 2, No 1 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35801/tsss.2020.2.1.27583

Abstract

Aktivitas investasi merupakan faktor penting dalam mengembangkan sebuah usaha bisnis yang dijalankan. Aktivitas investasi yang dilakukan pada umumnya dihasilkan dari keputusan investasi yang mempertimbangkan berbagai faktor. Pelaku UMKM secara umum sering tidak memperoleh pengetahuan dan informasi yang cukup dalam menjalankan kegiatan manajerial terkait dengan keputusan investasi. Penerapan ipteks dalam melakukan keputusan investasi menggunakan metode nilai waktu sekarang atau present value method (NPV). Metode ini diharapkan pelaku UMKM dapat memperoleh pemahaman terkait keputusan investasi sehingga dapat mempertahankan keberlanjutan bisnisnya.
AGENCY CONFLICT AND EARNINGS MANAGEMENT Pontoh, Winston; Budiarso, Novi Swandari
The Studies of Social Sciences Vol 1, No 1 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35801/tsss.2019.1.1.25016

Abstract

This conflict between firm insiders and firm outsiders in case to allocate the free cash still unclear in the context of agency theory. This study examines the sample of 25 public firms in consumer goods industry listed in Indonesia Stock Exchange over period of 2010 until 2018 in term to detect agency conflict with earnings management as its application. This study finds that discretionary accruals as the proxy of earnings management is insignificant on debt policy and growth opportunities. Those findings indicate that, Indonesian public firms do not practicing earnings management which means agency conflict is not exist over the sample of this study.
Identifikasi Faktor-Faktor Penumpukan Realisasi Anggaran Belanja Di Akhir Tahun (Studi Kasus Pada Balai Penelitian Dan Pengembangan Lingkungan Hidup Dan Kehutanan Manado) Sudarwati, Nina; Karamoy, Herman; Pontoh, Winston
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 8, No 1 (2017): Goodwill Vol. 8 No. 1 Juni 2017
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v8i1.15332

Abstract

Abstract. Implementation of the budget is a very important stage in the realization of government programs that have been organized in the National budget. The implementation sometime found difficulties, including the realization of the budget tends to be low in the early years and accumulated at the end of the year. According to Rusqiayati (2014), ideally the realization of the government's budget follows the "S-curve" which is tends to be stable at the beginning of the year, then increased in the mid and stabilized towards the end of the fiscal year. This research aims to identify factors that causing the accumutaed of budget realization in the end of the year at Environment and Forestry Research and Development Institute of Manado. This study is a qualitative case study. The key informants in this research are  officers or employees directly involved in financial management, such as the Budget Authority (KPA), Committing Officer (CO), official signing of Warrant Pay (PPSPM), Treasurer, Assistant Treasurer, and Executive Technical Officer ( PTK).The results showed that  factors that causing the accumulated of budget realization in the end of the year at Environment and Forestry Research and Development Institute of Manado  were budget planning, budget execution, procurement of goods/services, and human resources. Keywords: Accumulation, Budget realization, Thematic Analysis Abstrak Pelaksanaan anggaran merupakan tahap yang sangat peting dalam merealisasikan program dan kegiatan pemerintah yang telah disusun dalam APBN. Dalam pelaksanaan mengalami berbagai kendala, diantaranya realisasi anggaran yang cenderung rendah di awal tahun dan menumpuk di akhir tahun. Menurut Rusqiayati (2014) idealnya, realisasi anggaran pemerintah mengikuti “Kurva S” yaitu cenderung stabil di awal tahun, kemudian meningkat pada pertengahan, dan kembali stabil menjelang akhir tahun anggaran. Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor yang menyebabkan penumpukan realisasi anggaran di akhir tahun pada Balai Penelitian dan Pengembangan Lingkungan Hidup dan Kehutanan Manado. Penelitian ini menggunakan metode kualitatif studi kasus. Informan kunci penelitian ini adalah pejabat atau pegawai yang terlibat langsung dalam pengelolaan keuangan, seperti Kuasa Pengguna Anggaran (KPA), Pejabat Pembuat Komitmen (PPK), Pejabat Penandatangan Surat Perintah Bayar (PPSPM), Bendahara Pengeluaran, Pembantu Bendahara, dan Pelaksana Teknis Kegiatan (PTK). Hasil penelitian menunjukkan bahwa faktor-faktor yang menyebabkan penumpukan realisasi anggaran belanja di akhir tahun pada Balai Penelitian dan Pengembangan Lingkungan Hidup dan Kehutanan Manado yaitu perencanaan anggaran, pelaksanaan anggaran, pengadaan barang/jasa, dan sumber daya manusia. Kata Kunci : Penumpukan, Realisasi Anggaran Belanja, Analisis Tematik
Analisis Akuntabilitas Penyelenggaraan Kewenangan Dekonsentrasi Pada Kantor Badan Lingkungan Hidup Provinsi Sulawesi Utara Aleng, Chintia S; Nangoi, Grace B; Pontoh, Winston
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 9, No 1 (2018): Goodwill Vol. 9 No. 1 Januari-Juni 2018
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v9i1.19114

Abstract

Abstract. The purpose of this research is to analyze the accountability of the implementation of deconcentration authority in Badan Lingkungan Hidup Provinsi Sulawesi Utara. This is a qualitative research with case study approach. Data were obtained by in-depth interviews, observation and documentation study. Key informants were determined by purposive sampling based on the criterias in order to get the exact and accurate information. Interviews were then transcribed into data transcription. They were analyzed, given code, and categorized into themes. Data were analysed by content analysis. The result of research show that the implementation of deconcentration authority in Badan Lingkungan Hidup Sulawesi Utara is conducted based on technical guidance for the implementation of environmental deconcentration authority that involve direction policy, planning, budgeting, implementation, reporting, monitoring and evaluation, performance assesment, guidance and supervision. However, the implementation of deconcentration is not yet accountable. It is because of the inefficient planning, ineffective maximization of the fundings source in prioritising regional needs optimally. The obstacles in implementing the programs successfully are: (1) rationalization of budget from central government to local government; (2) delay in deconcentration reporting to KPPN Manado; (3) inadequate availability of supporting facilities of deconcentration program implementation; (4) ineffective guidance and supervision. These obstacles have caused the determined target can not be accomplished in accordance to the achievement of realization.Keywords : Accountability, Authority Delegation, deconcentrated fund, Work ProgramAbstrak. Penelitian ini bertujuan untuk menganalisis akuntabilitas penyelenggaraan kewenangan dekonsentrasi pada Kantor Badan Lingkungan Hidup Provinsi Sulawesi Utara. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Data diperoleh dengan teknik wawancara mendalam, observasi dan studi dokumentasi. Informan kunci ditetapkan secara purposive sampling dengan syarat memenuhi kriteria yang ditetapkan untuk mendapatkan informasi yang tepat dan akurat. Hasil wawancara di-transcribe menjadi transkrip data, kemudian dianalisis, diberi kode, dan dikategorikan ke dalam tema. Analisis data menggunakan analisis isi. Hasil penelitian menunjukan bahwa Penyelenggaraan Kewenangan Dekonsentrasi pada Kantor Badan Lingkungan Hidup Provinsi Sulawesi Utara dilaksanakan berdasarkan petunjuk teknis penyelenggaraan dekonsentrasi bidang lingkungan hidup meliputi arah kebijakan, perencanaan, penganggaran, pelaksanaan, pelaporan, pemantauan dan evaluasi, penilaian kinerja, serta pembinaan dan pengawasan. Namun penyelenggaraan dana dekonsentrasi belum akuntabel, hal ini dikarenakan perencanaan yang belum efektif dan efisien dalam memaksimalkan sumber dana secara optimal untuk memprioritaskan kebutuhan daerah. Hambatan keberhasilan program disebabkan : (1) proses rasionalisasi anggaran dari pemerintah pusat kepada pemerintah daerah; (2) masih adanya keterlambatan pelaporan dekonsentrasi ke KPPN Manado; (3) belum memadainya ketersediaan sarana dan prasarana penunjang pelaksanaan program dekonsentrasi; (4) pembinaan dan pengawasan dekonsentrasi yang belum efektif dalam pelaksanaannya. Hal tersebut menyebabkan target yang telah ditetapkan belum sesuai dengan pencapaian realisasi.Kata Kunci : Akuntabilitas, Pelimpahan Kewenangan, Dana Dekonsentrasi, Program Kerja 
Faktor – Faktor Yang Mempengaruhi Kebijakan Dividen Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2012-2016 Sendow, Gloria Julianita; Nangoi, Grace B; Pontoh, Winston
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 8, No 2 (2017): Goodwill Vol. 8 No. 2 Juli-Desember 2017
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v8i2.18644

Abstract

Abstract. This study aims to determine the effect of Stock Price (Closing Price), Profitability (ROA), Retained Earnings to Total Assets (RETA), Liquidity (CR) and Debt (DAR) on Dividend Policy in Indonesian manufacturing company during 2012 to2016. 28 companies were chosen as samples. They were selected by purposive sampling method. This study obtained those companies’ annual reports from their official websites. Hypotheses were tested by using logistic regression method. The results show that the first hypothesis of stock price does not affect  Dividend policy (0.156 > 0.05); the second hypothesis is profitability, it affects Dividend policy (0.003 < 0.005; the third hypothesis is RETA, it does not affect Dividend Policy (0.131 > 0.05), the fourth one is Liquidity, it does not affect Dividend policy (0.888 > 0.05); and the fifth hypothesis is Debt (DAR), it does not affect Dividend Policy (0.365 > 0.05).Keywords: Dividend Policy, Stock Price, Profitability, RETA, Liquidity, Debt. Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh Harga Saham (Closing Price), Profitabilitas (ROA), Retained Earnings to Total Assets (RETA), Likuiditas (CR) dan Hutang (DAR) terhadap Kebijakan Dividen pada perusahaan manufaktur yang terdaftar di BEI pada tahun 2012-2016.  Pemilihan sampel dengan menggunakan metode purposive sampling sehingga diperoleh jumlah sampel sebanyak 28 perusahaan. Penelitian ini menggunakan data sekunder yaitu laporan tahunan (annual report) yang diperoleh melalui website resmi perusahaan. Pengujian hipotesis dilakukan dengan menggunakan metode regresi logistik. Hasil penelitian menunjukkan bahwa hipotesis pertama yaitu harga saham tidak mempengaruhi kebijakan dividen (0.156 > 0.05), hipotesis kedua yaitu profitabilitas mempengaruhi kebijakan dividen (0.003 < 0.05), hipotesis ketiga yaitu RETA tidak mempengaruhi kebijakan dividen (0.131 > 0.05), hipotesis keempat yaitu likuiditas tidak mempengaruhi kebijakan dividen (0.888 > 0.05) dan hipotesis ke lima yaitu hutang tidak mempengaruhi kebijakan dividen (0.365 > 0.05).Kata Kunci: Kebijakan dividen, harga saham, profitabilitas, RETA, likuiditas, hutang
Pengaruh Kecakapan Profesional, Kompleksitas Tugas, Gaya Kepemimpinan Dan Integritas Aparat Pengawas Internal Pemerintah Terhadap Efektivitas Pemeriksaan Alokasi Dana Desa (Studi Pada Aparat Pengawas Internal Pemerintah Kabupaten Talaud) Tinuwo, Mararusli; Nangoi, Grace B; Pontoh, Winston
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 8, No 1 (2017): Goodwill Vol. 8 No. 1 Juni 2017
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v8i1.15358

Abstract

Abstract. Controlling and auditing of village funds allocation or Alokasi Dana Desa (ADD) by regional-government internal auditor or aparat pengawas internal pemerintah daerah (APIP) are necessary to support the good and accountable governance.This research is aimed to identify the influences of professional skills, complexity of task, leadership, and integrity of APIP, to the audit effectiveness of village funds allocation or alokasi dana desa (ADD). The population of this research were all regional government internal auditors (APIP) of Talaud regency, consisting of 34 samples.This Research used the primary data.Data collection was collected by questionnaires answered up by APIP.This research used multiple regressions to analyze the data. The analysis result shows that professional skills, complexity of task, and leadership do not significantly influence to the audit effectiveness of fillage funds allocation (ADD). On the other hand, the integrity of APIP significantly influences the audit effectivennes of filage funds allocation (ADD). Keywords: Professional Skill, Complexity of Task, Leadership, Integrity of regional   government internal auditor (APIP), The Audit Effectiveness of village funds allocations (ADD) Abstrak. Dalam mendukung terciptanya kepemerintahan yang baik dan pemerintahan yang bersih ditingkat pemerintah desa, maka perlu dilakukan pengawasan dan pemeriksaan oleh Aparat Pengawas Internal Pemerintah ( APIP) atas pengelolaan Alokasi Dana Desa. Penelitian ini bertujuan untuk mengetahui Pengaruh Kecakapan Profesional, Kompleksitas Tugas, Gaya Kepemimpinan dan Integritas APIP terhadap Efektivitas Pemeriksaan Alokasi Dana Desa. Populasi penelitian ini  adalah seluruh Aparat Pengawas Internal Pemerintah (APIP)  Kabupaten Kepulauan Talaud dengan jumlah sampel sebanyak 34 orang.  Jenis data yang digunakan dalam penelitian ini adalah data primer. Pengumpulan data dilakukan melalui penyebaran kuesioner kepada Aparat Pengawas Internal Pemerintah (APIP). Data dianalisis menggunakan analisis regresi linier berganda (multiple regresi).Hasil analisis menunjukkan bahwa Kecakapan Profesional, Kompleksitas Tugas, Gaya kepemimpinan, memiliki pengaruh yang tidak signifikan terhadap efektivitas pemeriksaan  alokasi dana desa sedangkan  Integritas APIP  memiliki pengaruh yang signifikan terhadap Efektifitas Pemeriksaan Alokasi Dana Desa. Kata kunci : Kecakapan Profesional, Kompleksitas Tugas, Gaya Kepemimpinan, Integritas  APIP, Efektivitas Pemeriksaan Alokasi Dana Desa
Co-Authors Agus Toni Poputra, Agus Toni Akandji, Vidya Aleng, Chintia S Alting, Umilhair Andre Stevan Masihor, Andre Stevan Ardi Manuel Lomboan, Ardi Manuel Assa, Jeremiah Reinhart Benawan, Erick Try Putra Cristofer Sumiok Dady, Fransher Damanik, Crysty Hanna Darmawan, Mizaco Ofayda David P. E. Saerang David Paul Elia Saerang David Saerang, David Fahri Eka Oktora Fona Budiarso Gerung, Ireyne Regina Gerungai, Natalia T. Grace Nangoi Harijanto Sabijono Heince R.N Wokas Hendrik Gamaliel Hendro Tilaar Herman Karamoy Hullah, Abdurahman Rigel Humiang, Faisal I Gede Suwetja Imbang, Veronika Merlin Irvana Marina Kondoy, Irvana Marina Jantje J. Tinangon Jenny Morasa Jesella Lourina Makaluas, Jesella Lourina Jhon Fiesgrald Wungow, Jhon Fiesgrald Jullie J Sondakh Jullie J. Sondakh Jullie Sondakh Kadir, Mei I. S. Kakauhe, Anastasya Claudio Inri Kakunsi, Erica Kaparang, Griya Clara Kiay, Dewi Sartika Korengkeng, Raymond R. Kotambunan, Miranda Ellora Kussoy, Emerald Brilliant Lalenoh, Marsellino Alexander Lengkong, Angelina Elsy Lewa, Megawani Linda Lambey, Linda Lintje Kalangi Liwe, Alther Gabriel Mararu, Gandi Masdan, Susan Rabbany Meily Y. B. Kalalo, Meily Y. B. Mokoginta, Given Mokoginta, Novtania Nainggolan, Styven Farera Nangoi, Grace B Ningrum, Tiara Nofry, Sampoel Johanes Novi Budiarso Novi S. Budiarso, Novi S. Novi Swandari Budiarso Nunu, Indrawati Ogi, Gratia Patricia Palar, Royke Polii, Imanuel Ronaldo Angelo Popang, Andika Saputra Pratama, Enriko Haris Rachel Anly Marilyn Lingkanwene Wullur, Rachel Anly Marilyn Lingkanwene Rambing, Thalia Amelia Constantie Rantetadung, Romario Rantung, Allbrian J. W. Ratnasari, Cicillia Recky Vincent Oktaviano Wuysang, Recky Vincent Oktaviano Rerung, Elypaz Donald Rimbing, Sheron H.R. Robert Lambey Ronald I. Ottay Rudy J. Pusung Runturambi, Irene V. Sanger, Christin Lisa Sendow, Gloria Julianita Sherly Pinatik Sifrid Pangemanan Sifrid s Pangemanan Sintje Rondonuwu, Sintje Soleman, Muhammad T. Speny Ria Manengkey, Speny Ria Steven Tangkuman Suak, Lidya A. Sudarwati, Nina Suleman, Andini Tirta Cricela Sumanti, Alva O. Sumendap, Steinly Sylvia Febriany Gerungan, Sylvia Febriany Tangeren, Rachel Tanod, Sendi Tingginehe, Nurgita Tinuwo, Mararusli Treesje Runtu Ventje Ilat Waney, Mekson