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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 RASIO KEUANGAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Mokoginta, Given; Sondakh, Jullie; Pontoh, Winston
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 9, No 2 (2021): JE VOL 9 NO 2 (2021)
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (480.396 KB) | DOI: 10.35794/emba.v9i2.33753

Abstract

Dividen adalah pembagian laba/keuntungan yang dilakukan oleh suatu perusahaan kepada pemegang saham atas keuntungan yang diperoleh perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh antara current ratio, debt to equity ratio dan return on equity terhadap dividen payout ratio pada perusahaan manufaktur yang terdaftar di BEI. Sampel dalam penelitian ini sebanyak 10 perusahaan manufaktur sejak tahun 2017-2019. Teknik sampel yang dilakukan dengan purposive sampling dan data penelitian ini menggunakan data sekunder. Analisis data dengan regresi linear berganda. Hasil analisis penelitian ini menunjukkan current ratio, debt to equity ratio tidak berpengaruh terhadap dividend payout ratio sedangkan return on equity berpengaruh terhadap dividend payout ratio pada perusahaan manufaktur yang terdaftar di BEI tahun 2017-2019. Kata Kunci: current ratio, debt to equity ratio, return on equity dan dividend payout ratio.
IPTEKS PERENCANAAN LABA KONTRIBUSI PADA USAHA MANUFAKTUR Budiarso, Novi Swandari; Pontoh, Winston
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 4, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.4.2.2020.31106

Abstract

The manufacturing firms have implicit and explicit goals and objectives. In order to achieve these goal and objective then manager needs accounting information. The accounting information created and used by management is intended primarily for planning and control decisions. One of the accounting information is cost accounting that can be used as a tool for planning the profit as the objective of the companies. Manufacturing costs are identified as variable costs or fixed costs under cost behavior analysis. Regression analysis is the one of the cost estimation methods in term to estimate the fixed costs and variable costs where the results of estimation are used to calculate the contribution margin.
PENGHITUNGAN RISIKO DALAM KEPUTUSAN INVESTASI PADA EMITEN SEKTOR KONSTRUKSI INDEKS KOMPAS100 DENGAN METODE CAPITAL ASSET PRICING MODEL DAN RASIO PROFITABILITY SETELAH MASA PANDEMIC COVID-19 Sumendap, Steinly; Pontoh, Winston; Budiarso, Novi Swandari
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 5, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.5.1.2021.34273

Abstract

The risk in an investment activity is always there and it cannot be denied that these risk factors influence someone to invest. After the Covid-19 pandemic period and vaccines have been carried out so that development in Indonesia will start running again. So the CAPM (Capital Asset Pricing Model) approach in assessing a stock that is less risky to the overall market price in the Kompas100 index and the NPM (Net Profit Margin) probability ratio on stocks that are always able to generate profits every year are expected to help the public and potential investors. in making investment decisions in accordance with the risk profile.
PENILAIAN KEPUTUSAN INVESTASI SAHAM DALAM PENERAPAN INSENTIF PAJAK PENJUALAN ATAS BARANG MEWAH (PPnBM) BAGI PERUSAHAAN GO PUBLIC DI ERA PANDEMI COVID-19 (STUDI KASUS PADA PERUSAHAAN SEKTOR OTOMOTIF) Liwe, Alther Gabriel; Budiarso, Novi Swandari; Pontoh, Winston
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 5, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.5.1.2021.34272

Abstract

In the midst of the Covid-19 pandemic, investors need to see and assess the level of risk to determine investment decisions. With various government policies, especially the Sales Tax Incentive on Luxury Goods (PPnBM), we can assess and compare the level of risk and risk before the issuance of this regulation, so that investors can make the best investment decisions in the midst of the Covid-19 pandemic. The stock beta for the automotive sector was still stable when the PPnBM incentive was implemented, as shown by the calculation of the CAPM Capital Asset Pricing Model, which is mostly below 1. The impact of the Covid-19 pandemic is still felt in world investment and tends to improve over time.
ANALISIS DAMPAK COVID-19 TERHADAP KINERJA KEUANGAN PERUSAHAAN RITEL YANG TERDAFTAR DI BURSA EFEK INDONESIA Pratama, Enriko Haris; Pontoh, Winston; Pinatik, Sherly
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.2.35921.2021

Abstract

Thissexplorationnobject is toonoticing  theeeffect offCOVID-19 on the monetary execution of retail organizations recorded on the IDX (Indonesian Stock Exchange), by looking at monetary information prior and then afterward COVID-19, utilizing monetary proportions of productivity which are ROA, ROE, and NPM of recorded retail organizations. quantitative descriptive technique are utilized in this exploration, then, at that point information will be handled utilizing a combined example t-test utilizing the SPSS 25 program. The aftereffects of this examination demonstrate that: (1) Thereeare huge contrasts in the Returnnon Assets of retail organizations recorded on the Indonesia Stock Exchange prior and then afterward COVID-19. This is displayed from the aftereffects of the critical worth which is more modest thann0.05; (2) There is a huge contrast in the Returnnon Equity of retail organizations recorded on the Indonesia Stock Exchange prior and then afterward COVID-19. This is demonstrated by the importance esteem which is more modest thann0.05; (3) There is no critical contrast in the NettProfit Margin of retail organizations recorded in Indonesia Stock Exchange prior and then afterward COVID-19. This is demonstrated by importance esteem bigger thann0.05.
EVALUASI PENERAPAN METODE TIME AND MATERIAL PRICING DALAM MENENTUKAN HARGA JUAL JASA SERVICE DAN SPAREPART PADA CV PRIMA MOTOR DEALER YAMAHA LUWUK Lalenoh, Marsellino Alexander; Pontoh, Winston; Pusung, Rudy J.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.1.35846.2021

Abstract

The selling price needs to be determined properly in order to be able to cover all costs incurred issued by the company. One way to determine the selling price is to use the method time and material pricing. This study aims to determine the selling price of services service and spareparts better with method, time and material pricing and to know the selling price of such a method by method used CV Prima Motor Luwuk. This type of research is descriptive quantitative, with quantitative analysis method through calculation of method time and material pricing. Based on the research results, CV Prima Motor Luwuk has not used the method time and material pricing. From the results of calculations using the method time and material pricing, it is found that the selling price of services is cheaper, while the selling price of spareparts is more expensive. With this method, the selling price of service and spareparts will be better because it can increase the company's profit.
Faktor-Faktor Penyebab Terjadinya Temuan Berulang Atas Pemeriksaan Oleh Inspektorat Kota Gorontalo Nunu, Indrawati; Sondakh, Jullie; 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.v8i1.15307

Abstract

Abstract. This study aims to determine the factors that cause the occurrence of recurring findings on the Inspectorate check and to analyze the coaching role of the Inspectorate in order to minimize the recurring findings. The recurring findings are the findings with same problems, which are repetitive from year to year although the previous findings have been resolved. The recurring findings are not only in the form of the loss of the local government, but also in terms of the administrative arrangement including the aspects of financial management, personnel management, the implementation of the basic tasks and functions, and the management of local government asset. The priciple theory used for this study includes the agency theory, positive accounting theory, compliance theory, attribution theory, and the theory of organizational commitment. This research employs a qualitative method and an exploratory approach. This approach elaborates more about the research topic based on the information collected from the interviews with the participants. These data were triangulated with other data obtained from observation and document analysis and then, they were   analyzed interactively by reducing, presenting in the form of texts and tables, and making a conclusion. The result shows that the factors that cause recurring findings on the examination of the Inspectorate from the auditors’ side are: 1) lack of coordination and communication in the audits; 2) lack of auditor competence in developing the findings. On the contrary, from the side of the auditee, the factors are: 1) the lack of coordination and communication in the audits; 2) lack of integrity and ethical values; 3) weak internal control systems; 4) lack of management commitment; 5) mutation of the financial managers; and 6) regulatory changes. Inspectorate has made various efforts to minimize their recurring findings in the form of guidance to the Local Government Unit, but in fact it can be said not effective. Suggestion that can be given to the auditor/head of the Inspectorate is to improve the communication and coordination with the object of examination and other related SKPD as well as to enhance the competence, especially in developing the audit findings. In addition, the leaders of SKPD (auditee) should be more active in making further coordination with the inspectorate, controlling the application of SPIP and creating the Standard Operating Procedure (SOP) for each activity. Keywords: Recurring findings, Guidance, Inspectorate. Abstrak. Penelitian ini bertujuan untuk mengetahui faktor-faktor penyebab terjadinya temuan berulang atas pemeriksaan Inspektorat serta menganalisis peran pembinaan Inspektorat dalam upaya meminimalisir adanya temuan berulang. Temuan berulang adalah temuan dengan permasalahan yang sama, yang selalu berulang dari tahun ke tahun walaupun temuan sebelumnya telah ditindaklanjuti. Temuan berulang yang dimaksud tidak hanya dalam bentuk kerugian daerah namun juga dari sisi penataan administrasi baik dari aspek pengelolaan keuangan, pengelolaan aparatur, pelaksanaan tugas pokok dan fungsi, dan pengelolaan aset daerah. Teori dasar yang digunakan dalam penelitian ini meliputi teori keagenan, teori akuntansi positif, teori kepatuhan, teori atribusi, dan teori komitmen organisasi. Penelitian ini merupakan jenis penelitian metode kualitatif dengan pendekatan eksploratori. Pendekatan ini bertujuan untuk mencari tahu lebih dalam mengenai topik penelitian berdasarkan informasi yang dikumpulkan dari narasumber melalui wawancara. Data ini ditriangulasikan dengan data lain yang diperoleh dari observasi dan studi dokumentasi, kemudian dianalisis secara interaktif dengan mereduksi, menyajikan dalam bentuk teks dan tabel, dan membuat suatu kesimpulan. Hasil penelitian ini menunjukkan bahwa faktor-faktor yang menyebabkan terjadinya temuan berulang atas pemeriksaan Inspektorat dari sisi auditor adalah: 1) kurangnya koordinasi dan komunikasi audit; 2) kurangnya kompetensi auditor dalam pengembangan temuan. Sedangkan dari sisi auditi adalah: 1) kurangnya koordinasi dan komunikasi audit; 2) kurangnya integritas dan nilai etika; 3) lemahnya sistem pengendalian intern; 4) tidak adanya komitmen pimpinan; 5) adanya mutasi pengelola keuangan; dan 6) perubahan regulasi. Inspektorat telah melakukan berbagai upaya dalam meminimalisir adanya temuan berulang dalam bentuk pembinaan kepada Satuan Kerja Pemerintah Daerah (SKPD), namun pada kenyataannya dapat dikatakan belum efektif. Saran yang dapat diberikan bagi auditor/pimpinan Inspektorat adalah memperbaiki komunikasi dan koordinasi dengan objek pemeriksaan dan SKPD terkait lainnya serta lebih meningkatkan kompetensinya terutama dalam hal pengembangan temuan audit. Sedangkan untuk pimpinan SKPD (auditi) diantaranya lebih aktif dalam melakukan koordinasi lebih lanjut dengan Inspektorat, melakukan pengendalian dalam bentuk penerapan SPIP dan membuat Standar Operasional Prosedur (SOP) untuk setiap kegiatan. Kata Kunci : Temuan berulang, Pembinaan, Inspektorat.
PENGARUH PROFITABILITAS, LEVERAGE, GROWTH, SIZE TERHADAP HARGA SAHAM DENGAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Lomboan, Ardi Manuel; Sondakh, Jullie J.; Pontoh, Winston
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 7, No 1 (2016): Goodwill Vol. 7 No. 1 Juni 2016
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v7i1.12738

Abstract

The more rapidly business development currently rises tight competition among corporate companies, either national or international. Company does not longer become entity that only focuses to itself thus separate from sosial environment, but become the part of the environment so there is an interaction that arises, caused by the positive response from surrounded environment to its existence. This research purpose is to find out the influence of Profitability, leverage, growth, and size to stock price with company social responsibility disclosure as intervening variable at listed companies in BEI at periode of 2010 - 2012. Its population is companies that are listed in BEI at 2010 – 2012 periode, as much as 525 companies. By using judgement sampling method, it is obtained 55 companies as sample. The used analysis method is path analysis, while research data processing uses computer program IBM SPSS Statistic 22. From testing calculation, it is found that the testing of profitability, leverage, growth, size and company social responsibility disclosure simultaneously have significant influence to stock price of listed companies in BEI. Partially, Profitability does not significantly influence company social responsibility disclosure; Leverage significantly influences to company social responsibility disclosure; Growth does not significantly influence company social responsibility disclosure; Size significantly influence company social responsibility disclosure; Profitabiliy significantly influence stock price; Leverage significantly influence stock price; Growth does not significantly influence stock price; Size significantly influences stock price; company social responsibility disclosure does not significantly influence stock price. Profitability does not significantly influence stock price through company social responsibility disclosure; Leverage significantly influences stock price through company social responsibility disclosure; Growth significantly influence stock price through company social responsibility disclosure; Size does not significantly influence stock price through company social responsibility disclosure Keywords: Profitability, Leverage, Growth, Size, Company Social Responsibility Disclosure, and Stock Price.
Analisis Kendala-kendala Peningkatan Kapabilitas Aparat Pengawasan Intern Pemerintah (APIP) pada Inspektorat Kabupaten Gorontalo Masdan, Susan Rabbany; Ilat, Ventje; 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.v8i2.17780

Abstract

Abstract. APIP capability is the ability to perform supervisory duties consisting of three interrelated elements of capacity, authority and competence of Human Resources (HR) that APIP must have in order to execute their roles effectively. Capacity enhancement is an effort to strengthen, enhance, develop institutional, business/management/process and human resources APIP in order to implement the role and function of APIP effectively. This study aims to analyze the constraints to increase the capabilities of APIP at the Inspectorate of Gorontalo Regency and the efforts taken to overcome those constraints. This is a qualitative research  with case study approach. This study used primary and secondary data. Primary data were obtained from observation, documentation and interviews. On the other hand, secondary data were in the form of documents related to the research. The results show that: the capability of Inspectorate of Gorontalo Regency is still at level 2 with the note. The constraints faced in increasing APIP capability in Gorontalo District Inspectorate are a) insufficient human resource competence, b) insufficient number of human resource staff, c) lack of commitment, d) lack of communication, e) insufficient budget, f) inadequate planning of activities, g)insufficient of the follow-up monitoring system  and f) displacement of certified auditors.Keywords: APIP Capability, Inspectorate, Internal Control.Abstrak. Kapabilitas APIP adalah kemampuan untuk melaksanakan tugas-tugas pengawasan yang terdiri dari tiga unsur yang saling terkait yaitu kapasitas, kewenangan, dan kompetensi Sumber Daya Manusia (SDM) yang harus dimiliki APIP agar dapat mewujudkan perannya secara efektif. Peningkatan kapabilitas merupakan upaya memperkuat, meningkatkan, mengembangkan kelembagaan, tata laksana/proses bisnis/manajemen dan sumber daya manusia APIP agar dapat melaksanakan peran dan fungsi APIP yang efektif. Penelitian ini bertujuan untuk menganalisis kondisi kapabilitas APIP pada Inspektorat Kabupaten Gorontalo, menganalisis kendala-kendala peningkatan kapabilitas APIP pada Inspektorat Kabupaten Gorontalo serta mengidentifikasi upaya-upaya yang dilakukan. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan studi kasus. Data yang digunakan adalah data primer yang didapat dari hasil observasi, studi dokumentasi dan wawancara, serta data sekunder berupa dokumen-dokumen terkait dengan penelitian. Hasil penelitian menunjukkan bahwa: kapabilitas Inspektorat Kabupaten Gorontalo saat ini masih berada pada level 2 dengan catatan. Kendala-kendala yang dihadapi dalam peningkatan kapabilitas APIP pada Inspektorat Kabupaten Gorontalo adalah (1) kompetensi SDM belum memadai, (2) kuantitas SDM belum memadai, (3) kurangnya komitmen, (4) kurangnya komunikasi, (5) anggaran belum memadai, (6) perencanaan kegiatan belum memadai, (7) sistem informasi tindak lanjut hasil pengawasan belum memadai, dan (8) terdapat mutasi auditor bersertifikasi.Kata kunci: Kapabilitas APIP, Inspektorat, Pengawasan Intern.
Efek Waktu Pasar dan Kebijakan Investasi terhadap Struktur Modal Pontoh, Winston
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 5, No 2 (2014): Goodwill
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v5i2.6316

Abstract

The capital structure policy by an entity is still a question specially in the context of investment policy and if related to market timing. The question is still exist because the entity faced by two options of financing which are internal financing (capital) and external financing (debt). This study is using data from the samples of 241 entities listed in Indonesia Stock Exchange in period of 2009 till 2012 making the total of observed data are 964. Conducting multiple regression analysis, this study conclude that, the effect of pecking order, trade off and market timing are not absolute for all conditions of entities, because the entities will take decision for capital structure policy based on its conditions such as internally or externally. In this case, the external condition is referring to capital market.
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