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Gerungai, Natalia
JURNAL RISET AKUNTANSI GOING CONCERN
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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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.
PENGARUH KAPASITAS SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH (BPKAD) KOTA MANADO Manimpurung, Rivaldy; Kalangi, Lintje; Gerungai, Natalia
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.02.19142.2018

Abstract

The quality of government financial reporting is a normative prerequisite for the preparation of financial statements so that the resulting accounting information can be beneficial to users of financial statements. This is the aim of recognizing the effect of human resources and organizational commitment toward the quality of regional financial reports in BPKAD in Manado. The data collected through questionnaire distributions to 64 respondents were financial managers at BPKAD in Manado City. The data were analyzed using multiple linear regression analysis method with SPSS 17 program. The results showed that SDM Capacity has no positive effect on LKPD Quality and Organization Commitment positively and significantly affect the quality of Local Government Financial Reporting at BPKAD in Manado City.Keywords: Human Resource Capacity, Organizational Commitment, Quality of Financial Statement.
PENGARUH SKEPTISME PROFESIONAL DAN PENGALAMAN AUDITOR TERHADAP KEMAMPUAN AUDITOR EKSTERNAL DALAM MENDETEKSI KECURANGAN (SURVEI PADA AUDITOR BPK RI PERWAKILAN SULAWESI UTARA) Mokoagouw, Monica; Kalangi, Lintje; Gerungai, Natalia
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.02.19267.2018

Abstract

External auditor is an independent and competent person who can examine financial statements and be responsible for the opinions given. This research aims to examine the effect of professional skepticism and auditor’s experience on fraud detection ability of external auditor. The sample in this research are all auditors who work in Badan Pemeriksa Keuangan (BPK) Republik Indonesia (The Indonesia’s Supreme Audit Institution) Reprensentative of North Sulawesi Province. The data of this research is using primary data. The data was collected  by distributing  questionnaires directly to auditors of BPK RI Representative of North Sulawesi Province. This research is using the multiple linear regression analsys with SPSS 23.  The result indicate that: 1) Professional Skepticism has positive effect towards Fraud Detection Ability of External Auditor. 2) Auditor’s Experience has positive effect towards Fraud Detection Ability of External Auditor. 3) Professional Skepticism and Auditor’s Experience simultaneously have positive effect towards Fraud Detection Ability of External Auditor. Keywords: Professional Skepticism, Auditor’s experience, Fraud Detection Ability of External Auditor
ANALISIS PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH KOTA MANADO TAHUN 2015 Dini, Andi Lombar; Sabijono, Harijanto; Gerungai, Natalia
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.02.19668.2018

Abstract

The government has the power to collect people's income and use it to finance these activities in order to provide services to the public. Governments should be responsible for such activities in a transparent manner, in accountability to make a financial report where the financial statements will be assessed by the BPK to be given an audit opinion. On Wednesday 22 June 2016, the manado city government represented by the mayor of Manado received LHP (Laporan Hasil Pemeriksaan) from the State Audit Agency Republic of Indonesia (BPK-RI) representative of North Sulawesi on the financial statements of Manado city government in 2015. However, from several studies, there are still some reports that have not fully disclosed the information that should be disclosed in the financial statements. This research method using qualitative method. The results of this study found the disclosure level of financial statements of Manado city government in 2015 was 52.94%, it explains that the financial statements of Manado municipal government have not fulfilled all the disclosure items in PP N0.71 Year 2010 on Government Accounting Standards.Keywords : Disclosure, Opinion, Public
ANALISIS RASIO ARUS KAS DALAM MENILAI KINERJA KEUANGAN PADA PT. PLN (PERSERO) WILAYAH SULUTTENGGO Warongan, Megi Sila Jona; Ilat, Ventje; Gerungai, Natalia
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.02.19643.2018

Abstract

Cash is one of the most liquid account compared to the other accounts within the company’s balance sheet. The statements of cash flow contains information of actual cash position occurring in the company’s operational activities. By using cash flow ratios, development of the company’s financial performance from year to year can be analyzed. This study aims to determine and assess financial performance based on cash flow ratios in PT. PLN (Persero) Suluttenggo Region, by using a descriptive method with a quantitative approach. The results showed that the state of PT. PLN (Persero) Suluttenggo Region’s financial performance is less good. This is because four of the five cash flow ratios assessed experienced a decrease from the ratio in 2014, and only the ratio of cash flow to interest in 2016 increased from the previous years. Increasing the company’s cash is very important for PT. PLN (Persero) Suluttenggo Region, especially on operational activities which is the main activity of the company’s cash so that in the future, the company’s financial performance will get better.Keywords: cash, cash flow ratio, cash flow statement, financial performance
EVALUASI EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL DALAM PROSEDUR HIBAH PADA SATUAN KERJA KANTOR WILAYAH KEMENTERIAN AGAMA PROVINSI SULAWESI UTARA Djakaria, Nazlia; Ilat, Ventje; Gerungai, Natalia
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.02.19919.2018

Abstract

            Internal Control System is a system of business or social system that the company consists of organizational structure, methods and measures to maintain and direct the way the company to move in accordance with corporate goals and programs. The internal control system is used to control all activities undertaken by the company including the grant procedure. The purpose of this study is to evaluate the effectiveness of the internal control system of grant procedures in the Regional Office of the Ministry of Religion Affairs of North Sulawesi Province. In this study the type of data used is qualitative data, while for data sources using primary data and secondary data, and the method of analysis used is descriptive analysis method. Based on the results of the research, it is concluded that the grant procedure in the Regional Office of the Ministry of Religion Affairs of North Sulawesi Province has been effective because it has fulfilled the existing components of internal control.Keywords: Internal Control, Grant Procedures
ANALISIS PERHITUNGAN PENYUSUTAN AKTIVA TETAP MENURUT STANDAR AKUNTANSI KEUANGAN DAN PERATURAN PERPAJAKAN PADA CV. SAMIA SEJAHTERA Pesak, Faneisya; Sabijono, Harijanto; Gerungai, Natalia
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 03 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.03.20298.2018

Abstract

In calculating depreciation of fixed assets may use depreciation method in accordance with financial accounting standards and tax regulations. Differences in recognition of depreciation expense will result in fiscal correction. The purpose of this study was conducted to find out how the application depreciations of methods of fixed assets according to tax regulations and financial accounting standards, as well as the impact of comparative calculations. The analytical method used is descriptive analysis method. The results show that the company has calculated depreciation expense in accordance with financial accounting standards, but there are still errors in the calculation of depreciation, and the company itself has not done the calculations in accordance with tax regulations. Any difference in depreciation expense according to financial accounting standards and tax laws will result in a positive fiscal correction resulting in the reduction of costs recognized in the commercial income statement. With the reduction of the recognition of these costs can have an impact on the addition of Income Tax (PPh). Value of PPh CV. Samia Sejahtera 2017 Rp18.323.750,00 while the value of PPh CV. Samia Sejahtera by fiscal Rp28.940.000,00 so there is a difference of Rp10.616.250,00.Keywords : Depreciation, Fixed Assets.
ANALISIS PENGARUH ASPEK KEPERILAKUAN TERHADAP SISTEM AKUNTANSI (STUDI KASUS PADA PT. SINAR GALESONG PRIMA DI MANADO) Mogontha, Wulan; Nangoi, Grace B.; 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

Accounting is information or, to be specific, accounting system. Accounting  System has important role in a company where the success of an accounting system depends on the human behavior as respond giving user. Therefore, there should be a necessary consideration regarding behavioral aspect in running an accounting system whereas be behavioral accounting is focusing on accountant’s and auditor’s decision making wether the system is run according to the company’s procedure and their objective as well. This research is aimed to analize the effect of behavioral aspect on accounting system run by PT Sinar Galesong Prima in Manado as a trading company. The method of analysis applied is multiple linear regression. The result of the conducted research shows that behavioral aspect (Attitude, Motivation, Perseption, Emotion) is not significantly affected the accounting system run by the company. It is expected that the company would give more concern, particularly to the behavioral aspect in applying the existing system so that in the future, the accounting system in the company could run effectively and efficiently according to the company’s objective.Keywords : Accounting System, Behavioral Accounting, Attitude, Motivation, Perpseption, Emotion.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK MINERAL BUKAN LOGAM DAN BATUAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) PADA BADAN KEUANGAN KABUPATEN MINAHASA UTARA Mowoka, Reza Gerry Barten; Manossoh, Hendrik; Gerungai, Natalia
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 04 (2018): Going Concern Vol.13 No.4 Desember 2018
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Internally generated revenue is an income derived from the sources within its own territory which is collected according to local regulations in accordance with the regulation of applicable constitutions. This research is organize to find the level of effectiveness and the contribution tax of non-metallic minerals and stones as source of PAD in North Minahasa Regency. The tax of non-metallic minerals and stones is a tax of non-metallic minerals and stones activities that taken from the earth’s natural resources from inside and outside. The survey method past in this survey is descriptive qualitative. The results show that the effectiveness of non-metallic minerals and stones taxes in 2014-2017 are “very effective” and the highest effectiveness is in 2017 with the percentage 116.14%. Meanwhile, the non-metallic minerals and stones taxes contribution in the past four years rated with under maximum, so it is included in the “very less” criteria of contribution. However, the collection system that must be constantly monitored and be noticed in order to receive the taxes of non-metallic minerals and stones in controlled and remain highly still effective.Keywords: Internally Generated Revenue, Tax of Non-Metallic Minerals and Stones, Effectiveness, Contribution, Local Tax
Co-Authors Dini, Andi Lombar Djakaria, Nazlia Grace B. Nangoi Harijanto Sabijono Hendrik Manossoh, Hendrik Lintje Kalangi Manimpurung, Rivaldy Mogontha, Wulan Mokoagouw, Monica Mowoka, Reza Gerry Barten Orangbio, Vega Virjinia Pesak, Faneisya Tinangon, Jantje J Ventje Ilat Warongan, Megi Sila Jona