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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY
Agus Tony Poputra
Universitas Sam Ratulangi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS PANEL ATAS PENGARUH EKONOMI DAN SOSIAL MASYARAKAT TERHADAP KEMANDIRIAN FISKAL PEMERINTAH KABUPATEN/KOTA DI SULAWESI UTARA Karamoy, Herman; Poputra, Agus Tony
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 4 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.4.6365.2014

Abstract

This paper analyzes the impact of economic and social variables on fiscal independence of district government in Province of North Sulawesi.  Scope of research includes all districts in  2009-2012. To analyze secondary data, we utilize the Pooled EGLS (Cross-section random effects) method. This research not only use secondary data, but also primary data. The primary data are used to get deep picture about factors that lower fiscal dependence of districts in North Sulawesi. Those data are collected by interview to parties related to generate own resource revenues and by focus discussion group with academicians. This research finds that economic development and population in districts of North Sulawesi do not affect on fiscal independence. Otherwise, only variable human development index has significantly positive effect on fiscal independence. These findings are supported by primary data which show that: (1) most activities of dominant economic factor of those districts, except Manado and Bitung, namely agriculture, are not tax or surcharge objects; (2) types of local government tax have small tax base for districts and varies between dictricts that have big cities and small cities; (3) low of human resource capacity and creativity to generate own source revenues effectively and efficiently; and (4) low of taxpayers compliance.
PENGARUH JUMLAH PENDUDUK MUSLIM, PEMBIAYAAN, DAN BAGI HASIL TERHADAP JUMLAH NOMINAL TABUNGAN NASABAH PADA BANK SYARIAH DI INDONESIA Amdar, Sudarmin; Ilat, Ventje; Poputra, Agus Tony
ACCOUNTABILITY Vol 5, No 2 (2016): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.14439.5.2.2016.249-259

Abstract

Banking world to be part of a country's economic success. More and more financial institutions that exist in a country, the better the economic turnaround that is therein. The reason the economy was good for people who have more funds can save their money to the bank. While people who need funds to start a business or to add funds to enlarge the business can borrow directly in the bank nearest to the given requirements. The purpose of this study was to determine the Impact of the Muslim population, financing, and for the results of the nominal amount of savings in Islamic Banking in Indonesia. Data collection method used is through surveys and data analysis. Techniques to test the hypothesis by using multiple linear regression analysis processed SPSS version 21. Location research done that is through internet websites and annual financial statements on Islamic Banking in Indonesia, which consists of: PT Bank BRI Syariah, Bank Syariah Bukopin, Bank Syariah Mandiri, Bank Panin Syariah, PT Bank  Muamalat Indonesia during the year 2009-2013. Muslim population (X1) not significant effect on the nominal amount of savings (Y). Financing (X2) significantly affects nominal amount of savings (Y). For results (X3) no significant effect on the nominal amount of savings (Y). Keywords: impact of the muslim population, financing, and profit sharing the number nominal customer savings
STUDI KOMPARATIF PEMBOBOTAN KRITERIA AUDIT KINERJA AUDITOR BADAN PEMERIKSA KEUANGAN DENGAN PEMBOBOTAN MENGGUNAKAN METODE ANALYTICAL HIERARCY PROCESS (STUDI KASUS PADA INSPEKTORAT KABUPATEN KEPULAUAN TALAUD) Lawitan, Iwan Bin; Karamoy, Herman; Poputra, Agus Tony
ACCOUNTABILITY Vol 5, No 2 (2016): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.14435.5.2.2016.191-206

Abstract

This study aimed to recalculate the weighting of performance audit criteria by using Anlytical Hierarchy Process Method and comparing its results with the weighting of performance audit of Indonesian Supreme Audit Institution’s Auditor (BPK). Research conducted on Supervisory Apparatus Capability Model Government (APIP) at the Office of Inspectorate of Talaud Regency. This research is a descriptive qualitative-quantitative approach.Method of data collection with interviews, documentation and questionnaire. The results showed that in weighting of performance audit criteria, BPK’s auditor still use direct weighting and judgment, and there is a difference of percentage between performance audit criteria of BPK auditor and using AHP method. Keywords : Weighting, Performance Audit Criteria, AHP
ANALISIS KUALITAS PENERAPAN GOOD CORPORATE GOVERNANCE DAN KINERJA PT BANK MANDIRI (PERSERO) TBK Sumanti, Elvis Ronald; Poputra, Agus Tony
ACCOUNTABILITY Vol 3, No 1 (2014): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.4937.3.1.2014.14-22

Abstract

ABSTRAK Tujuan dari laporan akhir ini adalah untuk menganalisis kualitas penerapan Good Corporate Governance dan kinerja PT Bank Mandiri (Persero) Tbk dengan menggunakan rasio CAMEL. Hasil penelitian ini adalah (i) kualitas penerapan GCG masih berada pada kategori sangat baik walaupun ada penurunan dibanding tahun 2011 (ii) Capital Quality mengalami peningkatan (iii) Asset Quality mengindikasikan adanyakenaikan resiko tapi dapat ditangani dengan baik (iv) Management Quality mengalami peningkatan dalam efisiensi biaya (v) Earnings Quality mengalami peningkatan seperti yang diukur dengan ROA dan ROE (vi) Liquidity berpotensi mengalami gangguan karena adanya kenaikan LDR, tapi potensi masalah telah ditangani dengan baik (vii) Secara keseluruhan kinerja perusahaan yang digambarkan oleh rasio CAMEL pada 2012 mengalami peningkatan dibandingkan tahun 2011. Kata Kunci: Good Corporate Governance, CAMEL, rasio kecukupan modal, rasio kredit yang diberikan terhadap aset produktif, rasio kredit bermasalah, rasio imbal hasil rata-rata aset, rasio imbal hasil rata-rata ekuitas, rasio biaya operasional terhadap pendapatan operasional, loan to deposit ratio ABSTACT This final report aims to analyze the quality of Good Corporate Governance implementation and performance of PT Bank Mandiri (Persero) Tbk by using CAMEL ratio. The findings are (i) GCG implementation quality is still categorized as very good regardless of the slight decline in its composite value (ii) capital adequacy has increased (iii) asset quality indicates an increasing risk yet manageable (iv) management quality shows improvement in cost efficiency (v) earnings quality has shown improvement as proxied by ROA and ROE (vi) liquidity poses a potential problem as LDR rises. Nevertheless, company could manage the risk well. Overall, the bank performance in 2012 is better than 2011 as measured by CAMEL ratios. Keywords: Good Corporate Governance, CAMEL, capital adequacy ratio, loan to productive asset ratio, nonperforming loan ratio, return on asset, return on equity, operational cost to operational revenua ratio, loan to deposit ratio
ANALISIS LAPORAN KEUANGAN PT. SMARTFREN TELECOM TBK PRA DAN PASCA AKUISISI Kaparang, Stevani Fransy Gillis; Poputra, Agus Tony
ACCOUNTABILITY Vol 2, No 1 (2013): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.2348.2.1.2013.104-111

Abstract

The rapid development of telecomunications industry has changed people’s views of the services communications. This is challenge for telecommunication providers so they must perform a variety ways that makes their company still exist in this industry. One way to do is by restructuring through acquisitions.This research aims is to analyzing the financial performance of PT. Smartfren Telecom Tbk pre and post acquisition. Data used in this research is secondary data that the company’s financial statement in 2010-2011. Method of analysis used in is financial ratio analysis such as liquidity ratio, leverage ratio, asset management ratio, and profitability ratio.The research find that financial performance of PT. Smartfren Telecom Tbk shows the positive impact that can be seen from:  ( i )  level of liquidity and profitability has improved to the post acquisition,  ( ii )  level of leverage has improved because until 2011 experienced a significant decline,  ( iii )  level of assets management is not good because it has decreased in 2011. Thus it can be concluded that the decision to carry out the acquisition demonstrate a positive impact for the company.
ANALISIS PERBANDINGAN KINERJA BERDASARKAN CAMELS PADA BANK YANG TERDAFTAR DI OTORITAS JASA KEUANGAN Pelealu, Iwan; Karamoy, Herman; Poputra, Agus Tony
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.v8i1.15309

Abstract

Abstract. Bank’s financial health can be defined as an ability of the bank in conducting its banking operations as normal and can meet its obligations properly in ways that conform with applicable laws and regulations. Rules about bank’s financial helath that applied in Indonesia cover various apsects of the bank activities, ranging from fund rasing until the use and disbursement of the fund. Assesment of the banks includes an assessment of the factors of capital, asset quality, management, earnings, liquidity, and sensitivity of market known as CAMELS. Financial Services Authority of Indonesia has classified all convensional and commercial banks in Indonesia to State Banks, Regional Banks, Private Banks, Mixed Banks, and Foreign Banks. This study is aimed to comparative analysis based on CAMELS in State Banks, Regional Banks, Private Banks, Mixed Banks, and Foreign Banks. The population in this study is all convensional banks (State Banks, Regional Banks, Private Banks, Mixed Banks, and Foreign Banks) listed in Financial Services Authority of Indonesia from 2010-2015 consists of 105 banks. Respondents were chosen by using purposive sampling and the number of samples the criteria is 20 banks (with details 4 State Banks, 4 Regional Banks, 4 Private Banks, 4 Mixed Banks, and 4 Foreign Banks). The analytical method used in this study is the average difference (t-test). The result shows that the usage of proxy CAMELS ratio to analyze comparioson of bank performance found that State Banks are the best among those Regional Banks, Private Banks, Mixed Banks, and Foreign Banks. Key Words: financial statements, CAMELS, core capital, common equity tier 1, risk profile, bank’s financial health, Basel, Financial Services Authority of Indonesia.   Abstrak. Tingkat kesehatan bank dapat diartikan sebagai kemampuan suatu bank melakukan kegiatan operasional perbankan secara normal dan mampu memenuhi semua kewajibannya dengan baik dengan cara-cara yang sesuai dengan peraturan perundangan yang berlaku. Aturan mengenai kesehatan bank yang diterapkan di Indonesia mencakup berbagai aspek dalam kegiatan bank, mulai dari penghimpunan dana sampai dengan penggunaan dan penyaluran dana. Penilaian tingkat kesehatan bank mencakup penilaian terhadap faktor-faktor permodalan, kualitas aset, manajemen, rentabilitas, likuiditas, dan senstivitas pasar dikenal dengan CAMELS (Capital Ratio, Asset Quality Ratio, Management, Earning, Liquidity, and Sensitivity of Market). Pihak Otoritas Jasa Keuangan membagi klafisikasi seluruh Bank yang berada di Indonesia kedalam 5 kategori/kelompok yaitu: Bank Nasional, Bank Pembangunan Daerah, Bank Swasta Nasional, Bank Campuran, dan Bank Asing. Tujuan yang hendak dicapai dalam penelitian ini adalah untuk menganalisis perbandingan kinerja berdasarkan CAMELS pada Bank Nasional dengan Bank Pembangunan Daerah, Bank Nasional dengan Bank Swasta Nasional, dan Bank Campuran dengan Bank Asing. Populasi dalam penelitian ini adalah seluruh bank (Bank Nasional, Bank Pembangunan Daerah, Bank Swasta Nasional, Bank Campuran, dan Bank Asing) yang tercatat di Otoritas Jasa Keuangan tahun 2010-2015 sebanyak 153 bank, dengan menggunakan purposive sampling jumlah sampel yang memenuhi kriteria adalah sebanyak 20 bank (dengan perincian 4 bank nasional, 4 bank pembangunan daerah, 4 bank swasta nasional, 4 bank campuran, dan 4 bank asing). Metode analisis yang digunakan adalah uji beda rata-rata (t-test). Hasil penelitian diperoleh menunjukkan bahwa kinerja bank nasional adalah yang paling baik dibandingkan bank pembangunan daerah, bank swasta nasional, bank campuran, dan bank asing. Kata Kunci: laporan keuangan bank, CAMELS, modal inti, modal inti utama, profil risiko, tingkat kesehatan bank, Basel, Otoritas Jasa Keuangan.  
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada SKPD Pemerintah Kabupaten Kepulauan Talaud) Modo, Sintike Mentari; Saerang, David Paul Elia; Poputra, Agus Tony
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.v7i2.13550

Abstract

The research was conducted on the basis of the gap between expectations and reality . Hope, by improving the quality of human resources and improvement of legislation in the field of financial management areas, generating financial reports quality information. In fact, the quality of financial reporting information in Talaud Islands District Government showed no significant developments. This is evidenced by the BPK opinion obtained by the Government of Talaud Islands during 2006 through 2015 that Gives Opinion, Unusual, and Fair With Exceptions. Opinion adopted by Talaud Islands raises the question of why the quality of financial reporting information local governments do not progress. Based on the research objective, this study can be categorized in the associative causal type. The location study performed in Talaud Islands District Government. Data used in this study are primary data. Data collection is done by distributing questionnaires to Financial Management (User Administration Budget and Finance Officer) on regional  work units (SKPD ) in Talaud Islands District Government. The population used was the  financial manager in each SKPD, used as a sample 146 respondents. Data were analyzed using multiple linear regression analysis. The results showed that the Internal Monitoring , Understanding Regulation , Capacity Human Resources (HR), Use of Information Technology, and Organizational Commitment together have a significant effect on the Information Quality Local Government Finance Report (LKPD ), but the partial test results shows that only the Internal Control, Capacity Human Resources ( HR) Organizational commitment has a positive and significant impact on Quality of Information in Local Government Finance Report ( LKPD) . Keywords: Internal Control, Understanding Regulation, Capacity Human Resources, Use of Information Technology, Organizational Commitment, Quality of information in Local Government Financial Report.
ANALISIS SISTEM KAS BERBASIS AKUNTANSI KEPERILAKUAN DALAM PELAPORAN ARUS KAS PADA PT. BANK SULUTGO Rombe, Anmar; Poputra, Agus Tony; Kalalo, Meily Betsy
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 3, No 4 (2015): JE Vol.3 No.4 (2015) Hal. 279-394
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (626.559 KB) | DOI: 10.35794/emba.3.4.2015.10880

Abstract

Perilaku karyawan dan pimpinan merupakan faktor yang penting dalam sebuah perusahaan karena akan menentukan kesuksesan suatu perusahaan. Dalam perusahaan perbankan khususnya, karyawan dibagian penyusunan dan pelaporan keuangan harus lebih diperhatikan perilakunya terutama dalam mengerjakan tugas yang diberikan apakah sudah sesuai prosedur atau sistem yang diterapkan oleh perusahaan. Perusahaan itu sendiri harus memperhatikan penerapan sistem keuangan atau akuntansi perusahaan karena akan sangat mempengaruhi laporan keuangan jika para karyawan tidak bekerja sesuai dengan sistem yang ada. Penelitian ini bertujuan untuk mengetahui pengaruh akuntansi keperilakuan terhadap sistem kas dalam pelaporan arus kas pada PT. Bank Sulutgo. Metode analisis menggunakan regresi linier berganda. Hasil penelitian yang dilakukan menunjukkan bahwa akuntansi keperilakuan memberikan pengaruh signifikan terhadap penerapan sistem kas perusahaan. Berdasarkan hasil penelitian tersebut disarankan kepada pimpinan bank untuk perlu memberikan pengetahuan tentang akuntansi keperilakuan kepada seluruh karyawannya, sehingga dalam penerapan sistem tidak terjadi kecurangan dan penyimpangan sehingga akan memberikan pertumbuhan yang sehat pada PT. Bank Sulutgo.   Kata kunci: sistem kas, akuntansi keperilakuan, laporan keuangan
ANALISIS PENERAPAN SITEM INFORMASI AKUNTANSI DALAM MENDUKUNG PENGENDALIAN INTERNAL PEMBERIAN KREDIT PADA PT. BANK BUKOPIN MANADO Salim, Faradila A.; Poputra, Agus Tony
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 3, No 1 (2015): Jurnal EMBA, HAL 951- 1071
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (332.221 KB) | DOI: 10.35794/emba.3.1.2015.7808

Abstract

Risiko kemacetan kredit merupakan masalah yang sangat berpengaruh terhadap kesehatan bank. Risiko ini dapat dikurangi dengan pengendalian intern secara efektif. Tujuan penelitian ini untuk mengetahui penerapan sistem informasi akuntansi dalam mendukung pengendalian internal pemberian kredit pada PT. Bank Bukopin Cabang Manado. Metode analisis yang digunakan adalah analisis deskriptif. Jenis data yang digunakan adalah data kualitatif. Hasil penelitian menunjukkan penerapan sistem informasi akuntansi dalam mendukung pengendalian internal pemberian kredit pada PT. Bank Bukopin Cabang Manado sudah dijalankan dengan baik. Selama PT. Bank Bukopin Cabang Manado melakukan proses dan tehnik sesuai dengan unsur-unsur pengendalian intern yang layak dan memadai sesuai dengan teori pengendalian internal oleh COSO, maka pihak bank dapat mengatasi kredit macet dan bank tidakakan mengalami kerugian yang besar. Pihak manajemen bank sebaiknya dapat mempertahankan kinerjanya atau lebih meningkatkan kinerja bank. Kata kunci: sistem informasi akuntansi, pengendalian internal, kredit
EVALUASI PENERAPAN STANDAR AKUNTANSI KEUANGAN NOMOR 18 TENTANG AKUNTANSI DAN PELAPORAN PROGRAM MANFAAT PURNAKARYA PADA PT. BANK NEGARA INDONESIA (PERSERO), TBK Puspitasari, Lusiana Iin; Poputra, Agus Tony
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 4, No 1 (2016): JE Vol.4 No.1 (2016) Hal. 131-251
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (386.499 KB) | DOI: 10.35794/emba.v4i1.11590

Abstract

Program Manfaat Purnakarya atau Dana Pensiun bertujuan untuk mengelola penyisihan pendapatan karyawan selama masa kerjanya kemudian diinvestasikan demi memenuhi kebutuhan ekonomi dan kesejahteraan sosial pada saat memasuki masa pensiun. PSAK 18 menganggap Program Manfaat Purnakarya sebagai suatu entitas pelapor yang terpisah dari pemberi kerja yang juga merupakan peserta dalam Program Manfaat Purnakarya. Tujuan penelitian  untuk menganalisis kesesuaian penerapan Standar Akuntansi Keuangan No. 18 pada Pelaporan Dana Pensiun Bank Negara Indonesia. Metode penelitian yang digunakan adalah metode dekriptif kualitatif, yaitu menggambarkan data yang diperoleh dan menganalisis data yang ada dan membandingkan perlakuan akuntansi atas Dana Pensiun pada PT. Bank Negara Indonesia dengan PSAK 18. Hasil penelitian menunjukkan proses akuntansi yang diterapkan oleh Dana Pensiun Lembaga Keuangan BNI secara keseluruhan telah sesuai dengan PSAK No. 18. Sebaiknya pimpinan bank BNI dapat mempertahankan kredibilitas penyusunan Laporan keuangan, agar tetap konsisten sesuai dengan PSAK Nomor 18. Kata kunci : dana pensiun, pernyataan standar akuntansi no. 18
Co-Authors Amdar, Sudarmin Anmar Rombe, Anmar David Paul Elia Saerang Elvis Ronald Sumanti Faradila A. Salim Herman Karamoy Lawitan, Iwan Bin Lusiana Iin Puspitasari, Lusiana Iin Meily Betsy Kalalo, Meily Betsy Pelealu, Iwan Sintike Mentari Modo, Sintike Mentari Stevani Fransy Gillis Kaparang Ventje Ilat