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All Journal JURNAL RISET AKUNTANSI DAN AUDITING Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat
Jantje J. Tinangon
Sam Ratulangi University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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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.
Evaluasi perencanaan, pelaksanaan, penatausahaan, pelaporan dan pertanggungjawaban pengelolaan keuangan APBDesa berdasarkan Permendagri Nomor 20 Tahun 2018 (Studi kasus di Desa Toiba Kecamatan Bualemo Kabupaten Banggai) Delia Selviana Mamangkey; Jantje J. Tinangon; Novi Swandari Budiarso
Riset Akuntansi dan Portofolio Investasi Vol. 1 No. 2 (2023)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.65

Abstract

The Village Revenue and Expenditure Budget has a significant impact on the development of the village. It is therefore crucial that the APBDesa is managed effectively and in accordance with government procedures. This study aims to assess the financial management process in Toiba Village, Bualemo District, and its alignment with Permendagri Number 20 of 2018. The research used descriptive qualitative methods and analysed the data using comparative analysis techniques. The findings indicate that the management of the APBDesa in Toiba Village is in line with Permendagri Number 20 of 2018. However, it is important to ensure regular support and training from the sub-district government to the village government during the planning, management, and reporting phases. In addition, the supervisory team needs to be strengthened to ensure that the implementation of development in the village is in line with the development plans. Regular evaluations of the APBDes management are also necessary to ensure that any discrepancies are immediately corrected by the village government and that the financial management of the APBDesa complies with Government Regulation No. 20 of 2018.
Analisis perbandingan pengelolaan keuangan di Desa Pineleng Satu Timur dan Desa Lotta berdasarkan Permendagri Nomor 20 Tahun 2018 Grasela Feini Imbing; Jantje J. Tinangon; Novi Swandari Budiarso
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 1 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.73

Abstract

Village Financial Management encompasses planning, implementation, administration, reporting, and village financial accountability, as outlined in Permendagri Number 20 of 2018. Villages are granted adequate authority and financial resources to manage their potential for improving the economy and welfare of residents, as well as for village development activities. The village government plans to implement the project using funds from the Village Budget (APBDes). The objective of this study is to determine whether financial management in Pineleng Satu Timur Village and Lotta Village, Pineleng District, Minahasa Regency complies with Permendagri No. 20 of 2018 and to investigate the Performance Allocation in the two villages. The study employs a descriptive qualitative method to collect relevant data. The financial management research conducted in Pineleng Satu Timur Village and Lotta Village indicates compliance with Permendagri Number 20 of 2018 for the planning, implementation, reporting, and accountability stages. However, non-compliance with Permendagri Number 20 of 2018 was found in the administration stage.
Penerapan sistem pengendalian intern pemerintah atas sistem dan prosedur pengeluaran kas di Dinas Kebudayaan dan Pariwisata Kotamobagu Putri Luana Indira Meyni Rumbayan; Jantje J. Tinangon; Olivia Y.M Sardjono
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.108

Abstract

This study aims to determine the suitability of the internal control of cash expenditures of the Kotamobagu Culture and Tourism Service with SPIP No. 60 of 2008, and the Accounting System and Procedures for Cash Expenditures of the Kotamobagu Culture and Tourism Service are in accordance with the Government Regulation of the Republic of Indonesia Number 12 of 2019 concerning Regional Financial Management. The type of research used is qualitative with a descriptive approach. The results of research regarding the Cash Disbursement System and Procedures at the Kotamobagu Culture and Tourism Office show that the elements of risk assessment, information and communication, and monitoring have been implemented in accordance with PP Number 60 of 2008, while the elements of the control environment and control activities are not yet appropriate. This is due to the uneven distribution of technical guidance or training for employees in the finance department. And physical control over assets regarding security has not been implemented properly. The Cash Disbursement Accounting System and Procedures have been implemented and are in accordance with Government Regulation No. 12 of 2019.
Co-Authors Christine Monica Saren Delia Selviana Mamangkey Grasela Feini Imbing Jessy D. L. Warongan Novi Swandari Budiarso Olivia Y.M Sardjono Putri Luana Indira Meyni Rumbayan