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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 JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat Indonesia Accounting Journal
I Gede Suwetja
Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi Manado
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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IPTEKS STANDAR PELAYANAN MINIMAL PADA DINAS PEKERJAAN UMUM DAN PENATAAN RUANG DAERAHPROVINSI SULAWESI UTARA. Londo, Ireine P.; Suwetja, I Gede
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.02.2018.21826

Abstract

Reform in administration of government in Indonesia have cause the occurance of a number  important and fundamental changes in governance which ultimately has implication for the implementation of public services in the region. In accordance with the provisions of article 11 and article 14 ofLaw of  Year 2004 Number 32 concerning Regional Government, Government Regulation Number 65 of 2005 concerning Guidelines for Preparation and Application of Minumum Standards Service (SPM). The Government Regulation is a reference for the Ministry / Institutions in the preparation of MSS and become reference points for the government regions in implementing SPM (MSS).Basic services in the Minimum Service Standards are compulsory government affairs that are carried out by regional Governments both Provincial and Regional Governments. Government Affairs is obligatory relating to basic services which subsequently becomes the type of SPM, one of which is  SPM in the Field Public Works. Types of Basic Services for SPM in Public Works and Spatial Planning for Provincial and District / City Governments are as follows. Provincial government : meeting the needs of bulk drinking water across districts / cities and provision of cross-regency / municipal regional domestic wastewater treatment service Keywords : Minimum Service Standards, Implementation, Government
IPTEKS PERAN BI TERHADAP TRANSFER DANA MELALUI SISTEM KLIRING NASIONAL PT. BANK SULUTGO Chandra, Cherry Agustine; Suwetja, I Gede
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.02.2018.21857

Abstract

Along with the development of the times, information technology is very helpful in conducting transactions using BI-RTGS. The need for clearing is increasing. The clearing operation carried out by Bank Indonesia makes it easy to calculate interbank debt and save energy, time and costs. The purpose of clearing is to advance and facilitate payment of demand deposits, with easy, safe and efficient implementation, it is necessary to understand how the calculation of interbank notes, calculation of scripts in the clearing area.Keywords: Kliring, BI, Warkat
IPTEKS PERLAKUAN AKUNTANSI KREDIT USAHA RAKYAT PADA PT. BANK MANDIRI (PERSERO) TBK. AREA MANADO Sembiring, Maya; Suwetja, I Gede
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.02.2018.21668

Abstract

PT. Bank Mandiri (Persero) Tbk. It is one of the agencies that implements the People's Business Credit (KUR) program in providing loans to parties Micro, Small and Medium Enterprises (UMKM) who want to open a business. Accounting treatment in the People's Business Credit (KUR) program is very important for creditors and prospective debtors because with Accounting both parties can plan business financial properly. The purpose of this study was to analyze the accounting treatment of people's business credit at PT. Bank Mandiri (Persero) Tbk. Manado area. Based on the results of the Accounting research applied by Bank Mandiri to Micro, Small and Medium Enterprises (UMKM) who want to open a business. Accounting treatment in the People's Business Credit (UMKM)is income statement. The Income statement is one of the conditions for prospective debtors so that credit disbursement can be disbursed because the income statement contains information about the income, expenses and net income received by the company in a period of one month. So that the results of the profits obtained by Bank Mandiri can see how much credit limit the company can give to prospective debtors. Bank Mandiri applies DSR as one of the conditions for calculating the approved limit. DSR is a ratio that calculates how much income is obtained by prospective debtors to pay the total debt.Keywords : Kredit Usaha Rakyat (KUR), Usaha Mikro Kecil dan Menengah (UMKM), income statement, debt to service ratio (DSR)
IPTEKS FAKTOR – FAKTOR PENGHAMBAT PROSES E-REGISTRATION DI KANTOR PELAYANAN PAJAK PRATAMA MANADO Manderos, Julycia Verent; Suwetja, I Gede
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.02.2018.21717

Abstract

The Directorate General of Taxation currently utilizes internet technology to improve service, one of which is by conducting an online registration of NPWP or e-Registration so that new taxpayers are easier to register anywhere and anytime. But in this case there are things that hinder the process. Based on the research there are several factors that hinder the e-Registration process, such as: (1) Data received by the Extensification Section is incomplete, (2) The internet network are often disrupted, (3) The lack of public attention to the socialization that has been carried out. The author suggests for KPP Pratama Manado to re-socializing about e-Registration, improving the quality of the socialization and improving the internet network.Keyword : E-Registration, NPWP, Taxpayers, Socialization, Public Attention, Internet Network
Peranan Sistem Keuangan Desa terhadap Kinerja Pemerintah Desa (Studi kasus di Desa Kapataran Kecamatan Lembean Timur Kabupaten Minahasa) Watulingas, Patricia; Kalangi, Lintje; Suwetja, I Gede
Indonesia Accounting Journal Vol 1, No 2 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.26684

Abstract

The Village Financial System Application is a village financial management application system developed by the financial and development audit board or BPKP intended for village financial management. The purpose of this study is to determine the role of the Village Financial System or SISKEUDES on the performance of the village government in the village of Kapataran, the eastern Lembean district, Minahasa Regency. This research uses qualitative research. The data used are primary data in the form of interviews.The informants used were the village head and village secretary.The results showed that: (1) procedures for using SISKEUDES were carried out through 4 stages, namely planning, budgeting, administration, and bookkeeping; (2) ways to integrate low human resources (HR) through assistance and training; (3) the Village Financial System also has a purpose in assessing the performance of the village government. The SISKEUDES has important role to play in the village government which is felt directly by village officials. This is in accordance with the objectives of implementing the SISKEUDES, which is to assist work of village employees.
Pengaruh Cash Ratio, Return On Investment, Return On Equity, terhadap Devidend Payout Ratio pada Perusahaan Manufaktur di Bursa Efek Indonesia Suwetja, I Gede
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 5, No 1 (2014): Goodwill
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v5i1.4925

Abstract

The main factor that affecting the investors to invest is the expected return in form of capital gain and dividend. To determine the amount of dividends to distribute for shareholders is very difficult. It is because the amount of dividends often related with firm value, revenue estimate, and future performance of firms. The objective of this study is to find the effect of cash ratio, return on investment and return on equity to dividend payout ratio, by conducting multiple regression method with samples taken by purposive sampling method. The data of this study is using financial statements of manufacturer companies in period of 2007 till 2010 and published by Indonesia Stock Exchange. The results of this study is showing there are significant effect of cash ratio, return on investment and return on equity to dividend payout ratio simultaneously. And partially, there is only return on investment.
ANALISIS PENERAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS Antule, Prily; Nangoi, Grace B.; Suwetja, I Gede
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 4, No 4 (2016): JE VOL. 4 NO. 4 (2016) HAL. 1145 - 1249
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (776.674 KB) | DOI: 10.35794/emba.4.4.2016.15256

Abstract

ABSTRAK: Corporate Social Responsibility merupakan peningkatan kualitas kehidupan mempunyai adanya kemampuan manusia sebagai individu anggota masyarakat untuk menanggapi keadaan sosial yang ada dan dapat dinikmati, memanfaatkan serta memelihara lingkungan hidup. Tujuan dilakukannya penelitian ini yaitu untuk menganalisis sebelum dan setelah penerapan CSR terhadap profitabilitas pada PT. Bank Tabungan Negara (Persero), Tbk. Penelitian ini menggunakan metode deskriptif. Jenis data yang digunakan adalah data kualitatif yang diperoleh dari data primer. Sedangkan teknik pengumpulan data yang digunakan berupa dokumentasi dan observasi. Untuk mengukur rasio profitabilitas peneliti menggunakan ROA sebagai alat ukur kemampuan perusahaan menghasilkan laba bersih berdasarkan tingkat aset tertentu. Hasil penelitian menunjukan bahwa ROA PT. Bank Tabungan Negara (Persero), Tbk. setelah penerapan CSR mengalami peningkatan dibandingkan  sebelum penerapan CSR .   Kata Kunci:  Penerapan , Corporate Social Responsibility, Profitabilitas
PENGARUH FINANCIAL DISTRESS, UKURAN PERUSAHAAN, OPINI AUDIT, DAN REPUTASI KAP TERHADAP AUDITOR SWITCHING SECARA VOLUNTARY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Fauziyyah, Wanda; Sondakh, Jullie J.; Suwetja, I Gede
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 7, No 3 (2019): JE VOL 7 NO 3 (2019)
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1206.007 KB) | DOI: 10.35794/emba.v7i3.24849

Abstract

Abstrak: Dalam praktik jasa akuntan publik, pemerintah mengeluarkan aturan mengenai rotasi Kantor Akuntan Publik (KAP) maupun akuntan publik. Salah satu isu auditor switching ini adalah adanya perusahaan yang melakukan pergantian auditor secara voluntary, isu ini menimbulkan pertanyaan mengenai faktor apa yang menyebabkan perusahaan melakukan penggantian auditor sebelum batas waktu yang telah ditetapkan oleh peraturan. Penelitian ini bertujuan untuk menguji pengaruh financial distress, ukuran perusahaan, opini audit, dan reputasi KAP terhadap auditor switching. Penelitian ini menggunakan sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 20013-2018. Jenis data yang digunakan dalam penelitian ini yaitu data sekunder, berupa laporan auditan perusahaan jasa yang terdaftar di Bursa Efek Indonesia periode 2013-2018. Terdapat 270 perusahaan yang memenuhi kategori sampel dengan jumlah sampel sebanyak 45 pengamatan yang berasal dari pengamatan selama 6 tahun. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi logistik. selanjutnya data yang telah dikumpulkan dan dianalisa tersebut diolah dengan menggunakan SPSS versi 25. Hasil penelitian menunjukkan bahwa opini audit berpengaruh signifikan terhadap auditor switching. Sedangkan financial distress, ukuran perusahaan, dan reputasi KAP audit tidak berpengaruh signifikan terhadap keputusan perusahaan untuk melakukan auditor switching. Perusahaan kedepannya lebih memperhatikan kondisi keuangannya agar bisa menjadi pertimbangan kepada investor untuk berinvestasi. Kata Kunci: financial distress, ukuran perusahaan, opini audit, reputasi KAP, auditor switching
PENGARUH PERPUTARAN PIUTANG DAN ARUS KAS TERHADAP LIKUIDITAS PT. ASTRA INTERNASIONAL.TBK Indriani, Dewi; Ilat, Ventje; Suwetja, I Gede
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 5, No 1 (2017): JE VOL. 5 NO 1 (2017) HAL. 115 - 233
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (456.428 KB) | DOI: 10.35794/emba.5.1.2017.15515

Abstract

ABSTRAK: Suatu perusahaan dikatakan likuid apabila perusahaan tersebut mampu memenuhi kewajiban jangka pendeknya sesuai dengan waktu yang telah jatuh tempo. Likuiditas sangat diperlukan oleh perusahaan sebagai jaminan pemenuhan kewajiban jangka pendeknya. Penelitian ini bertujuan untuk menguji pengaruh perputaran piutang dan arus kas terhadap likuiditas PT. Astra Internasional. Tbk. Objek dalam penelitian ini adalah PT. Astra internasional.Tbk. Metode yang digunakan dalam penelitian ini adalah metode regresi linear berganda dengan melakukan uji asumsi klasik dengan bantuan SPSS versi 16. Sumber data yang digunakan merupakan data sekunder yaitu data laporan keuangan PT. Astra Internasional.Tbk pada periode 2007 sampai dengan periode 2015 yang diperoleh dari Bursa Efek Indonesia. Hasil penelitian menunjukan bahwa perputaran piutang dan arus kas secara bersama-sama (simultan) berpengaruh positif dan signifikan terhadap likuiditas PT. Astra Internasional.Tbk. Sedangkan hasil uji t, perputaran piutang berpengaruh tidak signifikan terhadap likuiditas. Sebaliknya dari hasil yang diperoleh menunjukkan bahwa arus kas berpengaruh signifikan terhadap likuiditas PT. Astra Internasional.Tbk. Kata Kunci:Perputaran Piutang, Arus Kas, Likuiditas dan Laporan Keuangan
PENGARUH PERPUTARAN KAS DAN PERPUTARAN PERSEDIAAN TERHADAP TINGKAT LABA PADA PERUSAHAAN SEKTOR INDUSTRI BARANG DAN KONSUMSI YANG TERDAFTAR DI BEI Mangayuk, Elma Natasha; Sondakh, Jullie J.; Suwetja, I Gede
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 7, No 3 (2019): JE VOL 7 NO 3 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (689.009 KB) | DOI: 10.35794/emba.v7i3.24847

Abstract

Abstrak: Setiap perusahaan menginginkan dari tahun ketahun perusahaannya mengalami peningkatan laba, namun pencapaian laba tidaklah mudah ada hal-hal yang harus diperhatikan oleh perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh perputaran kas dan perputaran persediaan terhadap tingkat laba perusahaan sektor industri barang dan konsumsi yang terdaftar di Bursa Efek Indonesia periode 2015-2017. Metode penelitian yang digunakan yaitu metode kausal dengan pendekatan kuantitatif. Pengambilan sampel yang digunakan yaitu dengan metode purposive sampling. Sampel pada penelitian ini sebanyak 33 perusahaan sektor industri barang dan konsumsi yang terdaftar di Bursa Efek Indonesia. Alat analisis yang digunakan yaitu regresi linear berganda. Hasil penelitian menunjukkan bahwa perputaran kas berpengaruh negatif terhadap tingkat laba. Sedangkan perputaran persediaan tidak memiliki pengaruh terhadap tingkat laba pada perusahaan sektor industri barang dan konsumsi yang terdaftar di Bursa Efek Indonesia. Diharapkan perusahaan lebih memperhatikan perputaran kas dan perputaran persediaannya sehingga penggunaan kas dan persediaannya lebih efektif dan efisien.Kata kunci: perputaran kas, peprutaran persediaan, tingkat laba.
Co-Authors akay, christian ezra Allo, Marlines Rante Alting, Umilhair Antule, Prily Arota, Poppy S. Chandra, Cherry Agustine Daleno, Fransisca G. David Paul Elia Saerang Dewi Indriani Dhullo Affandi Fauziyyah, Wanda Grace B. Nangoi Harijanto Sabijono Hartono, Muhammad Adithya Ramdhany Hendrik Manossoh, Hendrik Herman Karamoy Inggriani Elim Jantje J. Tinangon Jessy D. L. Warongan, Jessy D. L. Jullie J. Sondakh Junus, Wigia A.L. Kaligis, Virginia P. Kaparang, Griya Clara Lambidju, Nona Erlita Lintje Kalangi Londo, Ireine P. Lumempow, Figy Maharaja, Elvin Febrianto Majampoh, Christian Ferdinand Majampoh, Greise Manderos, Julycia Verent Mangayuk, Elma Natasha Manurip, Christine Natalia Mararu, Gandi Masaling, Jesycha Mentu, Dewi Kristanti Mewengkang, Prischa Natalia Debora Mile, Abdul Wahid Supriatna Mumu, Ablessy Pontonuwu, Teza Christy Rabunusa, Maya Rogi, Dean Lefrando Rompas, Ryfan Racel Rudy J. Pusung Rumamby, Wulanintan P. Rumbayan, Reklesia B. A. Saipi, Raquel Amelia Sembiring, Maya Sifrid S. Pangemanan Stanly W. Alexander Sumual, Astrid Claudia Tangkau, Pricilia R. E. Tanod, Kleysia N. Taroreh, Bryan F. W. Tasikrede, Chicilia C. Uhise, Esterlin Ventje Ilat Wantasen, Meidiansjah Azhar Watulingas, Patricia Windah, Nadia Marcella Winston Pontoh Wonggo, Putri Marina