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All Journal JURNAL LPPM BIDANG EKOSOSBUDKUM Indonesian Journal of Business Analytics (IJBA) Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat
Hendrik Manossoh
Sam Ratulangi University
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Evaluasi Kinerja Keuangan Dengan Metode Value For Money Pada Badan Keuangan dan Aset Daerah Kota Manado Gerald William Sanger; Hendrik Manossoh; Claudia W. M. Korompis
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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Abstract

Abstrak : Penelitian ini bertujuan: (1) untuk mengetahui kinerja keuangan dengan metode Value for Money pada Badan Pengelola Keuangan Kota Manado, dan (2) untuk mengetahui pengelolaan keuangan pada Badan Pengelola Keuangan Kota Manado telah sesuai dengan peraturan yang berlaku. Hasil penelitian menunjukkan bahwa: (1) kinerja keuangan dengan metode value for money pada Badan Pengelola Keuangan kota Manado sangat baik dan berpedoman pada tiga prinsip, yaitu efektif, efisien, dan ekonomis, (2) pengelolaan keuangan pada Badan Pengelola Keuangan kota Manado telah sesuai dengan peraturan yangberlaku yaitu Permendagri 77 tahun 2020 tentang pengelolaan keuangan daerah dan untuk pelaporan mengacu pada Standar Akuntansi Pemerintahan (SAP) sesuaidengan PP No. 71 tahun 2010. Hal ini berarti kinerja keuangan dengan menggunakan metode value for money berjalan dengan baik dan selalu berorientasi pada kepentingan publik/masyarakat.
Analysis of Goods and Services Expenditure Systems and Procedures Based on Permendagri No. 77 of 2020 at the Manado City Tourism Office Angelia Parindingan; Hendrik Manossoh; Meily Y. B. Kalalo
Indonesian Journal of Business Analytics Vol. 3 No. 3 (2023): June 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v3i3.4771

Abstract

Good systems and procedures for the implementation of goods and services expenditure procurement are needed to support effective regional financial management so that each agency can carry out its operational activities. This study aims to determine the system and procedures for implementing goods and services expenditures at the Manado City Tourism Office by applicable regulations. The research method used is qualitative descriptive research. Data collection methods through interviews, and documentation. The data analysis process by collecting data, presenting the results of interviews and documentation obtained, studying how systems and procedures operate, conducting an analysis process, and drawing conclusions. The results showed that the implementation of systems and procedures for the procurement of goods and services of the Manado City Tourism Office has been carried out by Permendagri No. 77 of 2020 by involving the functions, duties, and authorities of the parties involved, and has been equipped with documents that are used and can be accounted for, as well as the application system used. It is better to improve the internet network system to expedite work so that the financial reports presented can be submitted on time.
Analisis penerapan model four levers of control dalam meningkatkan kinerja karyawan divisi keuangan PT Pelabuhan Indonesia (Persero) Regional 4 Bitung Jesicca Leonita Baramuli; Hendrik Manossoh; Sherly Pinatik
Manajemen Bisnis dan Keuangan Korporat Vol. 1 No. 2 (2023)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.60

Abstract

Four Levers of Control is a concept that focuses on achieving strategies in the management control system using four frameworks consisting of belief systems, boundary systems, diagnostic control systems, and interactive control systems.  In facing the changes that occurred at PT Pelabuhan Indonesia (Persero) Regional 4 Bitung after the merger, an adequate control system is needed to control the performance of employees. This study aims to determine how the application of the four levers of control in improving the performance of employees of the finance division of PT Pelabuhan Indonesia (Persero) Regional 4 Bitung. The research method used in this research is a qualitative method with a descriptive approach and the data obtained comes from interviews and documentation. The results showed that the application of the four levers of control has been running quite well because it has fulfilled the four frameworks.
Evaluasi pengakuan pendapatan berdasarkan PSAK No. 72 pada meter pascabayar di PT. PLN (Persero) ULP Manado Selatan Tribrata Putra Rianto; Hendrik Manossoh; Claudia W.M Korompis
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.90

Abstract

Revenue is an indicator for profit formation, therefore revenue is measured fairly in accordance with the revenue recognition principle to be applied to measure the actual income received by the company. If an income is recognized that is not the same as it should be, then this means that the income could be wrong (too big or too small). This can result in the information presented in the income statement being inaccurate. This research aims to determine revenue recognition at PT. PLN (Persero) ULP South Manado. Income from the sale of electrical energy through postpaid meters is one source of income for PT. PLN (Persero) ULP South Manado. The method used in this research is a qualitative descriptive method which aims to describe the data that has been collected as it is obtained from the results of interviews and data collected from the company. The research results show that revenue recognition at PT. PLN (Persero) ULP South Manado is in consistent with PSAK 72.
Analisis perhitungan biaya produksi menggunakan metode full costing dan variable costing dalam menetapkan harga pokok produksi roti pada Toko Kartini Taufik Rahmat Maksud; Hendrik Manossoh; Djeini Maradesa
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.111

Abstract

Production costs are costs that include all costs, either directly or indirectly that can be identified with the activities of processing raw materials into finished products. Cost of goods manufactured is a collection of costs that have been incurred and processed that occur in a process of producing goods consisting of raw material costs, direct labor costs and factory overhead costs. The full costing method is a method for determining the cost of goods manufactured by charging all fixed and variable production costs to the products produced. The variable costing method is a method for determining the cost of goods manufactured by only taking into account variable production costs. The purpose of this study was to determine how to analyze the calculation of production costs using the full costing and variable costing methods in determining the cost of production of bread products at Toko Kartini. This study used qualitative approach with a descriptive analysis. The results of this study show that the calculation of the cost of goods produced when applied the full costing method and variable costing get different results compared to company's method. The full costing method gets bigger results than the company’s method, while the variable costing method gets smaller results than company’s method, as well as the full costing method which gets bigger results than when calculated using the variable costing method.
Co-Authors Angelia Parindingan Claudia W. M. Korompis Claudia W.M Korompis Djeini Maradesa Gerald William Sanger Jesicca Leonita Baramuli Meily Y. B. Kalalo Sherly Pinatik Taufik Rahmat Maksud Tribrata Putra Rianto