Tinangon, Jantje J
JURNAL RISET AKUNTANSI GOING CONCERN

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ANALISIS PERENCANAAN DAN PERTANGGUNGJAWABAN APBDes MENURUT PERATURAN MENTERI DALAM NEGERI NOMOR 113 TAHUN 2014 DALAM UPAYA MENINGKATKAN PEMBANGUNAN DESA Orangbio, Vega Virjinia; Tinangon, Jantje J; Gerungai, Natalia
JURNAL RISET AKUNTANSI GOING CONCERN Vol 12, No 2 (2017): Jurnal Riset Akuntansi Going Concern
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Village financial management is the whole activity which includes planning, implementation, reporting and accountability of village finances. A sound management of village finances must be managed in accordance with the rules and principles and human resource capabilities that implement them. The purpose of this study is to analyze the suitability of financial management in two inobonto villages with the rules of the minister of home affairs number 113 of 2014 which includes the activities of planning, implementation, and accountability by using qualitative descriptive research method. The results showed the regulation of the minister of home affairs number 113 of 2014 on the management of village finance in the village inobonto two subdistricts bolaang mongondow not fully implemented according to existing rules. For financial planning and execution activities in two village inobonto, not yet transparent information to the public on the budget of village expenditure income. The village financial management system in the village of inobonto 2 has not yet used the village financial system (SISKEUDES). So it is expected that in the village financial management activities in the next budget year should use the village financial system.Keywords: Village financial planning, village financial implementation, village financial accountability, APBDes Permendagri No.113 Year 2014.
EVALUASI SISTEM DAN PROSEDUR PEMBENTUKAN SERTA PENGGUNAAN UANG PERSEDIAAN PADA KANTOR BAPELITBANGDA KOTA MANADO Pido, Yurike Sella; Tinangon, Jantje J; Pinatik, Sherly
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.2.17392.2017

Abstract

Inventory money is cash in hand of expense treasurer, this fund is given once in one budget year and is revolving. The amount of Inventory Money depends on local policy. Systems and Procedures used in the Establishment and Use of Inventory Money need to be assessed so it can be known whether it is in accordance with Permendagri No.13 / 2006 which then revised to Permendagri No.21 / 2011 on Management of Regional Financial Guidance. The purpose of this study is to evaluate whether the System and Procedure of Establishment and Use of Inventory at the BAPELITBANGDA office of Manado city is in accordance with the applicable Regulations. The research method used is descriptive which gives a systematic, factual, accurate description of the problem under investigation. The result of the research shows that BAPELITBANGDA Manado has implemented System and Procedure effectively in accordance with Permendagri No .13 / 2006 and the second amendment of Permendagri No.21/2011Keywords: funds inventory money, systems and procedures, evaluation