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All Journal JURNAL RISET AKUNTANSI DAN AUDITING Manajemen Bisnis dan Keuangan Korporat
Jessy D. L. Warongan
Sam Ratulangi University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PERAN TEKNOLOGI INFORMASI TERHADAP SISTEM PENGENDALIAN INTERN DI RUMAH SAKIT UMUM PUSAT PROF. DR. R.D. KANDOU MANADO Meifa Julia Punu; Lintje Kalangi; Jessy D. L. Warongan
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 13 No. 1 (2022)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v13i1.43351

Abstract

This research aims to analyze the role of information technology on internal control systems in Prof. Dr. R. D. Kandou Manado Central General Hospital. This research is qualitative research with confirmatory analysis approach in case study through in semi-structured interviews, observation and documentation studies. The results of this research is related with implementation of Government Regulation Number 60 of 2008 about Government Internal Control Systems. The role information technology can facilitate management in decision making, cooperative relationships, and performance efficiency. The implementation of internal control elements in the role of information technology are still have problems in the monitoring and control elements, the problems are the entry of inventories, accounts receivables, and accounts payable are inaccurate and not punctual because the information technology in the hospital has not been fully integrated. The obstacles that cause the information technology has not fully integrated and has not role on internal control optimally are on the role human resources. Neither managements nor internal auditors have initiative to solve control activities problems. Inadequate competences of internal auditors, limited educational background from information system hospital employees has effect in limitation understanding hospital business process
ANALISIS AKUNTABILITAS DALAM PENGELOLAAN DANA KELURAHAN DI KECAMATAN AERTEMBAGAKOTA BITUNG Christine Monica Saren; Jantje J. Tinangon; Jessy D. L. Warongan
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 13 No. 1 (2022)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v13i1.43363

Abstract

This study aims to analyze accountability in the management of village funds in Aertembaga District Bitung City. The study used a qualitative descriptive method. Data were obtained through interview techniques and documentation studies. Data collection techniques through interviews, observation, and documentation. Triangulation method is used in testing data sources and credibility. The transcript data described from the interviews were analyzed using analytical methods then given a theme/coding and conceptualized scientific statements. The results of the interpretation are concluded in the narrative text. The results showed that the management of village funds in Aertembaga District in this case activities, budgeting, coaching and supervision had been carried out in accordance with Permendagri No. 130 of 2018. Meanwhile, there are still 2 problematic stages, namely the implementation of activities and administration and accountability that are not in accordance with Permendagri No. 130 of 2018. This is due to the absence of transparency regarding the results of the implementation of the budget work plan and the absence of information disclosure regarding the accountability report for the management of village funds to the public. The obstacles found were the bureaucratic structure, human resources, communication and attitude of the implementers. To overcome these obstacles, the kelurahan government needs to provide additional guidance and training for kelurahan officials so that the management of kelurahan funds can be managed effectively and efficiently. The results of the analysis carried out in terms of honesty accountability and legal accountability are categorized as satisfactory, in terms of program accountability it is satisfactory, in terms of managerial accountability it is very good, and in terms of policy accountability it is good.
PENGARUH PROFITABILITAS, SALES GROWTH, LIKUIDITAS, DAN LEVERAGE TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018 – 2020 Gilbert Jacob Ratuela; Lintje Kalangi; Jessy D. L. Warongan
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 13 No. 1 (2022)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v13i1.43381

Abstract

This study aims to determine and analyze the effect of Profitability, Sales Growth, Liquidity, Leverage, on Financial Distress in manufacturing companies listed on the Indonesia Stock Exchange. This research is a quantitative research by processing secondary data in the form of annual reports of manufacturing companies. The sampling of this research was carried out using the purposive sampling method, namely the selection of samples at random, but using certain considerations and criteria set by researchers in the Manufacturing sector companies listed on the IDX in 2018-2020 with a total of 165 samples of observations.The data analysis used in this study is multiple linear regression analysis. The results obtained indicate that profitability and liquidity have a negative and significant effect on financial distress, also sales growth has a negative but not significant effect, while leverage has a positive and significant effect on financial distress. This means, if leverage increases, financial distress will also experience a significant increase and vice versa.
Pengaruh profitabilitas dan ukuran perusahaan terhadap tax avoidance pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Bryan Bernard Herman Prang; Jessy D. L. Warongan; Syermi S. E. Mintalangi
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 1 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.100

Abstract

Tax is the main indicator in the APBN because of the large percentage of tax revenue to maximize development in Indonesia. Taxes are obligations and burdens that reduce the firm’s net profit that is contrary to the firm’s goals. There are so many factors that influence tax avoidance, including profitability and firm size. The aim of this study is to determine the influence of profitability and firm size on tax avoidance in listed manufacturing firms on the Indonesia Stock Exchange. The sample in this study used a non-probability sampling method, namely a purposive sampling technique, thus obtaining a sample of 20 firms from a total of 175 firms. The analytical method used in this study is the multiple linear regression analysis method with data processing using IBM SPSS 26. The results of this study show that profitability has no effect on tax avoidance and firm size has a significant positive effect on tax avoidance.
Co-Authors Bryan Bernard Herman Prang Christine Monica Saren Gilbert Jacob Ratuela Jantje J. Tinangon Lintje Kalangi Meifa Julia Punu Syermi S. E. Mintalangi