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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY
Jantje Tinangon
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH ASIMETRI INFORMASI, KESESUAIAN KOMPENSASI, MORALITAS PIMPINAN DAN EFEKTIVITAS PENGENDALIAN INTERNAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (STUDI EMPIRIS PADA PEGAWAI BADAN KEUANGAN DAN ASET DAERAH PROVINSI SULAWESI UTARA) Edward Edminister Marentek; Ventje Ilat; Jantje Tinangon
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 13 No. 2 (2022)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v13i2.43741

Abstract

Financial statements are the end of the accounting process which aims to provide information to parties related to the financial position of the company or agency which then aims to make decisions. The preparation of financial statements is independent of fraud in the preparation process. This study aims to examine the factors that influence the tendency of accounting fraud. The variables used in this study are information asymmetry, compensation suitability, leadership morality, and the effectiveness of internal controls as independent variables and vulnerability to accounti`ng variables as the dependent variable. The sample of this research is employees who work in the Regional Finance and Assets Agency of North Sulawesi Province. This study uses a judgment sampling technique sampling method. The data used in this study is primary data. Data obtained by distributing questionnaires directly to the respondents as many as 55 questionnaires. Data analysis using IBM SPSS 25. The results show that information asymmetry has a positive effect on the tendency of accounting fraud, compensation suitability has no effect on the incidence of accounting fraud, leadership morality has no effect on the incidence of accounting fraud, and the effectiveness of internal controls has no effect on the tendency of accounting fraud.
Analisis Penerapan Akuntansi Aset Tetap Berdasarkan PSAK No. 16 pada PT Kaltim Kariangau Terminal Nuraini Wahyu Aprilia; Jantje Tinangon; Sherly Pinatik
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 18 No 3 (2023): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v18i3.51410

Abstract

Fixed assets are tangible assets that are obtained in ready to use form or by being built first, which are used in the company's operations, are not intended for sale in the context of the company's normal activities and have a useful life of more than one year. Fixed assets are an important part in supporting the company's operational activities. This study aims to determine that the company has implemented fixed asset accounting that is appropriate and based on the Statement of Financial Accounting Standards (PSAK) No.16 in the company's activities. The type of research used is qualitative research with descriptive methods. The results showed that the application of fixed asset accounting applied by the company in general is in accordance with PSAK No. 16. While some things related to the application of fixed asset disclosures and related to the application of termination and disposal of fixed assets are not in accordance with PSAK No. 16.
THE APPLICATION OF ACCOUNTING INFORMATION SYSTEM: REVENUE CYCLE AT PT SILOAM INTERNATIONAL HOSPITALS - MANADO Marginia Witjahjono; Jantje Tinangon; Steven Tangkuman
ACCOUNTABILITY Vol. 12 No. 2 (2023): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.51055.12.2.2023.38-45

Abstract

This study aims to describe and design a flow chart for the application of accounting information systems, especially in the revenue cycle, a case study at PT Siloam International Hospitals – Manado. This study used the snowball sampling method which is a sampling technique by conducting informal interviews so that the information needed by the author can be met. The procedures related to data collection are informal interviews and direct observation of hospital business processes. From the results of data collection, the entire process in the accounting information system specifically for the revenue cycle at PT Siloam International Hospitals – Manado is described descriptively and then presented in the form of a flow chart. The comparison of theory and practice that occurs. Based on the results of research conducted on the Application of Accounting Information System: Revenue Cycle at PT Siloam International Hospitals – Manado that some have been carried out to meet operational standards and accounting information system theory, but there are several things that need to be re-evaluated regarding the separation of responsibilities and the provision of more adequate archival document storage.
Co-Authors Edward Edminister Marentek Marginia Witjahjono Nuraini Wahyu Aprilia sherly pinatik Steven Tangkuman Ventje Ilat