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All Journal JURNAL RISET AKUNTANSI GOING CONCERN JURNAL LPPM BIDANG EKOSOSBUDKUM
David P.E. Saerang
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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PENGARUH CAPITAL ADEQUACY RATIO (CAR), BOPO DAN NON PERFORMING LOAN (NPL) TERHADAP KINERJA KEUANGAN PERBANKAN DI INDONESIA Matindas, Anggria Maya; Pangemanan, Sifrid S.; Saerang, David P.E.
JURNAL RISET AKUNTANSI GOING CONCERN Vol 10, No 1 (2015): Going Concern Vol. 10 No. 1 Maret 2015
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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This study aimed to determine the effect of the Capital Adequacy Ratio (CAR), ROA and Non-Performing Loans (NPLs) of the return on assets (ROA) banking companies listed in Indonesia Stock Exchange 2008-2010 period. Data obtained from the Financial Report issued by Bank Indonesia with the time period of 2008 to 2010. The population of this study were 28 companies and a total sample of 22 companies with a purposive sample passing phase. Analysis techniques will be used in this research is regression to obtain a comprehensive picture of the relationship between one variable with another variable. The results showed that the variable Capital Adequacy Ratio (CAR) is not significant and has a negative relationship to the ability of return of assets (ROA), ROA indicates that the variable ROA ROA significant effect on the banking company. While the Non Performing Loan (NPL) had no significant effect on ROA banking company. The result is expected that the variable Capital Adequacy Ratio (CAR), ROA, and Non-Performing Loans (NPLs) could be considered by the bank management in managing the company to improve the performance of the company.
ANALISIS AKUNTABILITAS PENGELOLAAN DANA DESA DI DESA SABATAI BARU Yohana Meike Dungir; David P.E. Saerang; Stanley Kho Walandouw
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol. 6 No. 2 (2023): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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Penelitian ini dilakukan untuk mengetahui akuntabilitas pengelolaan dana desa di Desa Sabatai Baru mulai dari tahap perencanaan, pelaksanaan dan pertanggungjawabannya. Tujuan penelitian ini untuk mengetahui bagaimana akuntabilitas pengelolaan dana desa di Desa Sabatai Baru Metode analisis yang digunakan dalam penelitian skripsi ini adalah penelitian kualitatif yang bersifat deskriptif dan dibuat berdasarkan hasil wawancara dengan beberapa informan penelitian. Adapun informan dalam penelitian ini adalah perangkat desa dan juga beberapa elemen masyarakat desa. Hasil penelitian ini menunjukan bahwa akuntabilitas dalam pengelolaan dana desa di Desa Sabatai Baru masih sangat kurang dan belum sepenuhnya dilaksanakan secara akuntabel. Hal ini terjadi karena pemerintah desa sebagai pengelola dana desa belum sepenuhnya terbuka kepada masyarakat desa juga dalam pelaksanaan dan pertanggungjawaban dana desa tidak di informasikan serta disampaikan pemerintah desa kepada masyarakat desa.
Analisis Prosedur Inventarisasi Barang Milik Daerah Berdasarkan Permendagri Nomor 47 Tahun 2021 Pada Badan Perencanaan Pembangunan Daerah Provinsi Sulawesi Utara Mukhairah; David P.E. Saerang; Stanley Kho Walandouw
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 18 No 2 (2023): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

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Inventory is an activity to collect data, record, and report the results of data collection of Regional Property (Permendagri 47/2021). Inventory is carried out so that the availability of Regional Property data is good in an effort to realize administrative order and physical order and facilitate the implementation of Regional Property management. This study aims to 1) determine the implementation of Regional Property inventory procedures in the process of data collection, recording, and reporting the results of data collection of Regional Property at the Regional Development Planning Agency of North Sulawesi Province; 2) determine the implementation of Regional Property inventory procedures in the process of data collection, recording, and reporting the results of data collection of Regional Property in accordance with Permendagri Number 47 of 2021. This type of research is qualitative research with a descriptive approach. The results showed that the Regional Property inventory procedure carried out at the BAPPEDA of North Sulawesi Province was in accordance with Permendagri Number 47 of 2021 concerning Procedures for Implementing Bookkeeping, Inventory, and Reporting of Regional Property. However, there are obstacles that often occur, namely obstacles in data entry due to the SIMDA BMD application which has not accommodated all Permendagri No.47 of 2021 so that it can hinder the BMD data entry process.
Co-Authors Anggria Maya Matindas Mukhairah Sifrid S. Pangemanan Stanley Kho Walandouw Yohana Meike Dungir