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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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PENGARUH KINERJA KEUANGAN KABUPATEN/ KOTA TERHADAP ALOKASI BELANJA MODAL DI PROVINSI SULAWESI UTARA Gerungan, Sylvia Febriany; Saerang, David Paul Elia; Pontoh, Winston
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 6, No 1 (2015): Goodwill Vol. 6 No. 1 Juni 2015
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v6i1.8447

Abstract

The regional autonomy policy gives more chance to local goverment for managing their own financial. To determine the success of local goverment in managing their own financial, Financial Performance Analysis can be used. The objective of this research is to determine the influence of regional financial performance toward the capital expenditure allocation in forward years of regency/city of North Sulawesi. The data analysis method used in this research is regression. The results show that, simultaneously, the Regional Financial Independence ratio, Regional Financial Dependence ratio, Local Original Revenue Effectiveness ratio, Capital Expenditure Effectiveness ratio, Efficiency ratio, and Expenditure Harmony ratio significantly effect the Capital Expenditure Allocation. Partially, the Regional Financial Independence ratio and Efficiency ratio, significantly, have a negative effect toward the Capital Expenditure Allocation. While, the Local Original Revenue Effectiveness ratio and Expenditure Harmony ratio have a positive effect toward the Capital Expenditure Allocation. The Regional Financial Dependence ratio and Capital Expenditure Effectiveness have no significant effect toward the Capital Expenditure Allocation.
PENGARUH TINGKAT PENDIDIKAN, MASA KERJA, PELATIHAN DAN JABATAN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN MINAHASA SELATAN Wungow, Jhon Fiesgrald; Lambey, Linda; Pontoh, Winston
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 7, No 2 (2016): Goodwill Vol. 7 No. 2 Desember 2016
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v7i2.13560

Abstract

This study is aimed to examine the effect of educational level, working period, training and government officers of the quality of government financial reports South Minahasa regency simultaneously and partially. The population was taken employees who work as treasurers and chiefs financial sub-section of the local work units and in accounting and treasury areas in the Office of Financial Management, Revenue and Asset South Minahasa regency. The research sample was 100 respondents and only 95 respondents who participated by answering questionnaires. The variables in this study are independent variable consist of level of education (X1), working period (X2), training (X3) and government officers (X4) on the other hand, dependent variable is the quality of local financial statement (Y). Data were analyzed using multiple linear regression analysis (multiple regression). The results showed that the level of education, working period, training and official simultaneously have a significant impact on the quality of local financial statement. The value of the coefficient of determination shows that the level of education, working period, training and government officers together contribute to the quality of local financial statements in the amount of 40.1%, while the remaining of 59.9% is influenced by other factors beyond the research model. Partial test results showed that only training and government officers have an impact on the quality of local financial statement. The level of education and working period do not have any influence on the quality of government financial reports South Minahasa regency. Keywords: quality of local financial statement, level of education, working period, training, government officers.
ANALISIS PENERAPAN AKUNTANSI FORENSIK DAN AUDIT INVESTIGATIF TERHADAP PENCEGAHAN DAN PENGUNGKAPAN FRAUD DALAM PENGELOLAAN KEUANGAN DAERAH PADA PERWAKILAN BPKP PROVINSI SULAWESI UTARA Wuysang, Recky Vincent Oktaviano; Nangoi, Grace; Pontoh, Winston
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 7, No 2 (2016): Goodwill Vol. 7 No. 2 Desember 2016
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v7i2.13551

Abstract

The purpose of this study is to explore and analyze: (1) the implementation of forensic accounting is applicable and effective functioning of the fraud prevention (preventive); (2) the implementation of forensic accounting is applicable and effective functioning of the fraud detection (detective); and (3) the implementation of investigative audit applicable and effective functioning of the fraud investigation (repressive) in the local ​​financial management. The analytical method used is descriptive qualitative methods that examines the participants perspective and some informations from the key informan through in-depth interviews and additional questions instrument by using purposive sampling, then make data triangulation obtained sources and collection techniques for analysis interactively by reducing, displaying in the form of a narrative texts, tables, matrix, charts, and then drawn a conclusion. The results of research and analysis states that forensic accounting is applicable and effective function to be applied to the fraud prevention (preventive) in the local financial management through the FCP, SPIP and SIMDA; forensic accounting is also applicable and effective function to be applied to the fraud detection (detective) in the local financial management through Operational Audit, Audit of Government goods and services Procurement (Probity Audit), EDP Audit: Computer Forensic, and Whistleblowers System; and the Audit Investigative very applicable and effective function to be applied to the fraud investigation (repressive) in the local financial management through investigative audits, in order to calculate losses of the state financial audits, and the provision of expert witness. Keywords : Fraud, Forensic Accounting, Investigative Audit, Local Financial Management.
Faktor-Faktor Yang Mempengaruhi Penyerapan Anggaran Belanja Pemerintah Daerah: Proses Pengadaan Barang/Jasa Di Kabupaten Bolaang Mongondow Selatan Rerung, Elypaz Donald; Karamoy, Herman; 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.v8i2.17947

Abstract

Abstract. Government spending provides a wide range of services to the community. The most significant component of government spending relates to social security and welfare. It is the capital expenditure in Local Government Budget which is intended to finance development to promote such general welfare of the people. Budget absorption is one of the factors in evaluating Government performance to stimulate economic growth. Local Government revenue and expenditure budgets have significant influences to contribute the growth of regional economy if they are absorbed maximally. Budget absorption for goods and services procurement is generally slow. Additionally, budget realization often accumulates at the end of the year due to various problems in both administrative and technical aspects. This study aims to examine the effect of management commitment, bureaucratic environment, human resource competence and implementation of e-procurement towards budget absorption for goods and services procurement. This is a quantitative research and employed multiple regression analysis. The sample of the research is 63 Government employees whose responsibilities are in the budget and goods and services procurement. They are staff in commitment making, budget executing, authorizing or signing the cash disbursement, procurement working group and expenditure treasurer at 14 SKPD Bolaang Southern Mongondow. The result shows that management commitment, bureaucratic environment, and e-procurement implementation have positive and significant impacts to the budget absorption for goods and services procurements. Human resource competencies do not affect the budget absorption for goods and services procurement. The practical implication of this research suggests policy makers to improve human resources competencies for sufficient budget absorption.Keyword: Budget Absorption, Management Commitment, Bureaucracy Environment, Human Resource Competencies, e-Procurement Abstrak. Belanja modal dalam struktur APBD merupakan pengeluaran pemerintah yang mencerminkan dukungan pemerintah dalam pembangunan untuk kesejahteraan masyarakat. Pelaksanaan belanja modal tersebut dalam rangka peningkatan pelayanan publik oleh pemerintah dalam bentuk kebutuhan dasar. Penyerapan anggaran merupakan salah satu tolok ukur kinerja pemerintah dalam menggerakkan roda perekonomian. Anggaran pendapatan dan belanja daerah memiliki pengaruh yang cukup signifikan dalam mendorong pertumbuhan ekonomi daerah apabila terserap secara maksimal. Penyerapan anggaran terkait pengadaan barang/jasa pada umumnya lambat bahkan realisasinya seringkali menumpuk diakhir tahun karena berbagai permasalahan yang dihadapi baik dari aspek administrasi maupun dari aspek teknis. Penelitian ini bertujuan untuk menguji pengaruh komitmen manajemen, lingkungan birokrasi, kompetensi sumber daya manusia, dan penerapan e-procurement terhadap penyerapan anggaran terkait pengadaan barang/jasa. Metode penelitian ini adalah kuantitatif dengan regresi berganda. Sampel penelitian adalah 63 orang yang menduduki jabatan di bidang yang berkaitan dengan anggaran dan pengelola pengadaan barang/jasa, diantaranya adalah pejabat pembuat komitmen, pejabat pelaksana teknis kegiatan, pejabat penandatangan surat perintah membayar, kelompok kerja pengadaan dan bendahara pengeluaran pada 14 SKPD Pemerintah Kabupaten Bolaang Mongondow Selatan. Hasil penelitian menunjukkan bahwa komitmen manajemen, lingkungan birokrasi, dan penerapan e-procurement berpengaruh positif dan signifikan terhadap penyerapan anggaran terkait pengadaan barang/jasa. Kompetensi sumber daya manusia tidak berpengaruh terhadap penyerapan anggaran terkait pengadaan barang/jasa. Implikasi praktis dari penelitian ini adalah untuk memberi masukan kepada pengambil kebijakan pada pemerintah daerah untuk lebih mengoptimalkan kompetensi sumber daya manusia dalam rangka peningkatan penyerapan anggaran.Kata kunci: Penyerapan Anggaran, Komitmen Manajemen, Lingkungan Birokrasi, Kompetensi Sumber Daya Manusia, e-Procurement.
ANALISIS RENTABILITAS PADA INDUSTRI PERHOTELAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Akandji, Vidya; Tinangon, Jantje J.; Pontoh, Winston
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.2.27853.2020

Abstract

As business increasingly global, financial statements are more important than ever before. As a basis of competitive analysis, credit decisions, business negotiation and legal entity control. For investor or potential investor, it would be better to analyse the company’s financial performace first. In assessing the company’s financial performance, one of the indicators that mostly used is accounting investment in the form of a company’s financial satatement. This study was conducted in the hospitality industry listed on the stock exchange with aim to analyse financial statement in assessing the company’s financial performance. The analytical method used in this study is a quantitative analysis method. From the financial statement there is an analysis of profitability to be able to predict the condition of the company’s in the future. The results of profitability ratio which consist of profit margin, gross profit margin, net profit margin, ROI, and ROA show that ability of the company to get profits from all sources have varies performances. There are companies which have good, standard and poor performances.
ANALISIS PENYAJIAN LAPORAN KEUANGAN PADA PT.MULTISARANA BAHTERAMANDIRI BERDASARKAN PSAK NO.1 DAN NO.2 Darmawan, Mizaco Ofayda; Poputra, Agus Toni; Pontoh, Winston
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.8.4.25116.2013

Abstract

Statement of Financial Accounting Standards (SFAS) number 1 and 2 states that financial statements should present fairly the financial position, financial performance, changes in equity and cash flow. Companies to implement SFAS correctly with the required disclosures in the Notes to the Financial Statements. Objects in this research is PT.Multisarana Bahteramandiri. The purpose of this study is to analyze the financial statement presentation PT.Multisarana Bahteramandiri under SFAS Number 1 and 2. The method used is descriptive analysis method is an analytical tool that compares two different aspects of theory and practice that need to be met in order to know the difference, as far as what the difference is. Results of the analysis of these data showed that PT.Multisarana Bahteraamandiri not fully implemented SFAS number 1 and 2 in the company's financial statement presentation. Because the company only present a statements of financial position, income statement, cash flow statement, as well as company-specific notes. The company also not disclose a statement of compliance with the Statement of Financial Accounting Standards (SFAS) number 1 and 2 in the notes to financial statements.
EVALUASI PERHITUNGAN DAN PELAPORAN PAJAK PPH 22 ATAS PENEBUSAN BAHAN BAKAR MINYAK DI PT.PERTAMINA MANADO Kussoy, Emerald Brilliant; Saerang, David Paul Elia; Pontoh, Winston
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 1 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.1.25195.2014

Abstract

Taxes are the main source of state revenue. Without taxes, the majority of state activities is difficult to be implemented. One of the biggest contributor to state revenue is taxes from the oil and gas industry. Fuel ( BBM ) is one type of fuel produced from refining crude oil . Crude oil from the earth refinery processed in advance to produce oil products, which including the fuel. Associated with the tax code, the fuel tax is the object of section 22 is subject to income tax levied by Pertamina and entities other than Pertamina engaged in the sale of fuel over petroleum products. The purpose of this study is to evaluate the tax calculation and reporting of the top 22 pph fuel redemption is in accordance with the PMK 154/03/2010. The analytical method used is descriptive analysis. The findings of this study is the calculation done by PT. Pertamina on the sale of products or the goods are delivered fuel oil, gas, and lubricants have done well or in accordance with the provisions of applicable tax of 0.30 % of the sales price in the gas station filling station Sindulang as Private, in income tax article 22 reporting PT. Pertamina already fully in accordance with the tax regulations ,reporting not later than 20 days after the tax period ends.
PENERAPAN PSAK NO 14 ATAS PERSEDIAAN BARANG DAGANG (STUDI KASUS PADA PT. ASIA TENGGARA MURNI) Palar, Royke; Pontoh, Winston; Pinatik, Sherly
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 1 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.1.27837.2020

Abstract

Inventories are an important active on a trading company, because it is one of component that is very active. A company in its day to day normal activities will prioritize the conversion of inventories to cash, and also to obtain profit from the margin between Cost of Goods Sold (COGS) and the product selling price. It should be known that inventories are vulnerable to product faults and thievery, damaged in store, invalid entries, invalid demand registries, items that does not match the order and other possibilities that may cause a difference on inventories on the ledger and the actual inventories on the warehouse. One to its importance, inventories has to be managed properly in accordance with the Accounting Standard that is implemented in Indonesia. The purpose of this research is to know whether or not the implementation of Inventories Accounting in PT. Asia Tenggara Murni are being implemented in accordance with PSAK 14, using descriptive analysis method, the research shows that the inventories Accounting method in PT. Asia Tenggara Murni has been implemented in accordance with PSAK No.14 which consists of recording, appraising, and full disclosure of inventories.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE VARIABLE COSTING PADA PT. CELEBES MINAPRATAMA BITUNG Kiay, Dewi Sartika; Morasa, Jenny; Pontoh, Winston
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.8.4.25132.2013

Abstract

Cost of Production is a collection of the costs incurred to process raw materials into finished materials. This study aims to determine the analytical calculation of the cost of production of fish processing wood at PT. Celebes Minapratam Bitung. This company is a manufacturing company was not immune from the problem and the calculation of production costs in determining the cost of production companies using the full cost method of separating elements where production costs are variable and fixed yet done. This has led to inaccuracies in the calculation of the cost of the product will affect the determination of the selling price and profit. The data analysis penlelitian ie, production processes, material cost report, report labor costs, overhead cost report. The results of determining the cost of production using the method in which the cost is calculated based on the full cost method is better according to the method of calculation used variable costing. This results in differences that affect the determination of the selling price. For that the company should separate the production costs resulting in proper production costs.
PENGEMBALIAN SAHAM, RISIKO PASAR, DAN SENTIMEN Pontoh, Winston
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 1 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.1.23261.2019

Abstract

The relationship between stock returns, risk, and investor sentiments still a debate in the fieldof finance and accounting. Most of researchers find different results for relationship betweenstock returns, risk, and investor sentiments. This study conducts logistic regression to analyzethe relationship of market risk and investor sentiments on stock returns of 146 Indonesianpublic firms as dividend payers along period of 2010 to 2016. This study finds that alongperiod of 2010 to 2016 most of stock returns are affected by investor sentiments. This studyalso finds that market risk does not affect the stock returns since this study reveals thatmarket risk between higher and lower stock returns have not differences.
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