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INDONESIA
ACCOUNTABILITY
Published by Universitas Sam Ratulangi
ISSN : 23383917     EISSN : 25974831     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
As the visions of Ministry of Research, Technology, and Higher Education of Republic of Indonesia are to improve the knowledge, technology, and the innovation then The Program of Accounting Profession Education (or PPAk), Faculty of Economics and Business, Sam Ratulangi University presents Accountability Journal as one of the efforts to support those visions.
Arjuna Subject : -
Articles 176 Documents
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Dampak Utang Jangka Panjang atas Pendapatan Entitas Bisnis (Studi Kasus pada Perusahaan Terdaftar di Bursa Efek Indonesia) Pontoh, Winston
ACCOUNTABILITY Vol 2, No 2 (2013): Accountability
Publisher : ACCOUNTABILITY

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Aset tetap merupakan hasil dari salah satu kegiatan investasi dalam sebuah entitas bisnis, yang dipertimbangkan tingkat pengembaliannya dalam sebuah periode tertentu. Seringkali sebuah entitas bisnis memperoleh aset tetap tersebut dengan menyertakan unsur pendanaan dari pihak eksternal yang bersifat jangka panjang. Sumber data dalam penelitian ini adalah Bursa Efek Indonesia, dengan sampel sebanyak 253 perusahaan dan metode analisis yang digunakan dalam penelitian ini adalah metode analisis jalur. Hasil penelitian menunjukkan bahwa utang jangka panjang memiliki dampak atas tingkat penjualan, melalui pemanfaatan aset tetap secara optimal.   Kata Kunci : Utang Jangka Panjang, Aset Tetap, Pendapatan
ANALISIS HUBUNGAN PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DAN DANA ALOKASI KHUSUS ATAS BELANJA MODAL PADA PEMERINTAH DAERAH KABUPATEN TOLITOLI PROVINSI SULAWESI TENGAH Oktora, Fahri Eka; Pontoh, Winston
ACCOUNTABILITY Vol 2, No 1 (2013): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.2337.2.1.2013.1-10

Abstract

Local governments need to increase capital investment in fixed assets, such as: equipments, buildings, infrastructures, and other fixed assets. Capital expenditure allocation was based on the local needs for facilities and infrastructure. The higher level of capital investment expected to improve the quality of public services, because the fixed assets due to capital expenditure is a key for the implementation of governmental duties and provides services to the public. This study was aimed at analyzing the corelations of local own revenues, general allocation funds, and specific allocation funds with capital expenditures at Tolitoli Regency in Central Sulawesi Province. Research design methods is the field research by correlation analysis. Test results showed a lack relationship between local own revenues with capital expenditures by R value was 0,155. Meanwhile the relationship between general allocation funds with capital expenditures was 0,981 and special allocation funds with capital expenditures was 0,427. It shows the close relationship between the two variables with capital expenditures.
FLYPAPER EFFECT PADA DANA ALOKASI UMUM ( DAU ) DAN PENDAPATAN ASLI DAERAH ( PAD ) TERHADAP BELANJA DAERAH ( BD ) PADA PEMERINTAH PROVINSI SULAWESI UTARA Lambut, Adventinus Kristanto; Budiarso, Novi
ACCOUNTABILITY Vol 2, No 1 (2013): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.2338.2.1.2013.11-19

Abstract

Decentralization leads the broad impact of accounting for local governments. Among other is the separation of powers from the centre, which has been handed to the local  ( including state, province, county, and town) . Even so, the Central Government does not immediately fully release the local goverments. But the Central Government still needs to transfers  intergovernmental grants to the local. One of the funds transfer is General Allocation Fund which can need by the local government freely for either operational expenditure or capital expenditure. The General Allocation Fund  ( Dana Alokasi Uumum )  and the Original Region Revenue  ( Pendapatan Asli Daerah)  are several income account for local governments to be used as Local Expenditure  ( Belanja Daerah) . One example of the waste in the BD can be seen through a phenomenon called the flypaper effect. Where DAU lag 1 is more significantly influential to BD than PAD lag 1. However, in this research gives empirical evidence that in North Sulawesi Province Government for the realization of the budget for the years 2001 until 2010, the flypaper effect phenomenon does not occur. This demonstrared by statistic tool, multiple regression generates the coefficient PAD lag 1 influences significantly to BD with 0.006 on α 0.05 whereas DAU lag 1 does not influence significant.
PENGARUH RESPON PERUSAHAAN DALAM INVESTASI TEKNOLOGI INFORMASI TERHADAP KINERJA PERUSAHAAN FINANCE DI MANADO Dajoh, Imelda Anggereiny; Wokas, Heince
ACCOUNTABILITY Vol 2, No 1 (2013): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.2339.2.1.2013.20-26

Abstract

Financing companies are companies that provide or lend funds to consumers for the purchase of goods - goods such as vehicles, machinery, tools - and other heavy equipment - Other items purchased with a guarantee. Information technology investment is one of the company's assets that could improve the performance of the company in order to achieve company goals. Where technology is defined as the development and application of combining resources and knowledge that can help people solve the problem, while the information is a very important resource as a staple in maintaining the continuity of the company. So the information technology communication lines that carry data, voice and video that have been processed, so it is useful to take a decision that has meaning and is useful to achieve certain goals. Object of this study is a company - a finance company that is in Manado. Study authors are conducting the research is that information technology investments made by finance companies can improve the performance of the company. Based on the research results obtained by a simple linear regression equation between the value of information technology on performance is Y = 0.987 X + ε. This equation gives the sense that if the investment company's response to Information Technology  ( IT )  increases 1 unit, then the performance of the company will increase by 0.987 units .. If the value of β which is the correlation coefficient of the variable response to the company's IT investment  ( X )  of 0.987 means that if the response to the company's IT investment increase by 1 unit then the performance of the company will increase by 0.987 units
PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH DAN AKSESIBILITASNYA TERHADAP TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH DI PEMERINTAHAN KABUPATEN KEPULAUAN TALAUD Poae, Dedy Aries; Saerang, David P. E
ACCOUNTABILITY Vol 2, No 1 (2013): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.2340.2.1.2013.27-35

Abstract

At the time of onset of regional autonomy in the hope that emerges is more independent local governments in the implementation of government activities and conduct development in their respective areas. Government Regulation Number 24 of 2005 Government Accounting Standards neighbor besides achieving good governance is also the answer to anticipation the financial reporting guidelines that can be generally accepted.The research was conducted at the head and the staff involved in the process of financial management in the Government District Talaud Islands. This study aimed to determine the effect of financial statement presentation and accessibility to transparency and accountability in government financial management goverment Talaud Islands.Data analysis method used is the method of multiple linear regression, descriptive statistics test, test validity and reliability testing, test assumptions of classical, hypothesis testing  ( F test and t test ) , the coefficient of determination  ( R ² ) . To complete the overall data analysis used SPSS 20.0 software.The results show the financial statement presentation and accessibility significantly affect the transparency and accountability of financial management. It can be seen from the equation Y = 5,425 + + 0.579X1 0.094X2. Of multiple linear regression equation shows that the financial statement presentation and accessibility positive effect on transparency and accountability in the management of the financial statements. The correlation coefficient  ( R )  obtained for 65.3% and the coeffi cient of determination  ( R ² )  of 42.7% and the remaining 57.3% or other variables not examined in this study. Results of hypothesis testing  ( F test )  showed a significance value of 0.000 at the significant level α = 0.05 level test results mean F states H0 rejected Ha accepted. And  ( t test )  showed for the variable X1  ( Regions Financial Statements )  significant value for 0000 with a significant level of α = 0.05 then H0 is rejected means-Ha is accepted, it means the area of financial statement presentation variables significantly affect the transparency and accountability of financial management. For the variable X2  ( Aksesibilitan Regional Financial Statements )  significant value of 0.526 with a significant level of α = 0.05 then H0 is accepted means Ha rejected, meaning that the variable with Regional Financial Statements do not significantly affect the Transparency and Accountability of Financial Management.
PENGARUH PENERAPAN ANGGARAN BERBASIS KINERJA TERHADAP KINERJA SKPD PEMERINTAH DI KABUPATEN KEPULAUAN SANGIHE Maindoka, Deifi Sari; Wokas, Heince
ACCOUNTABILITY Vol 2, No 1 (2013): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.2341.2.1.2013.36-41

Abstract

Budget is needed to reveal what it will doin the future. Budgets are usually only focused for a certain period or a period of 1year. With a good budget, can be easily obtained information in decision-making. Therefore, it is necessary to havean effective budget allocation to balance the various demands in achieving the desired objectives.The objectives of this research was todetermine the effect of the application of performance-based budgeting to performance work unit in the islands of Sangihe regency government. The research was done by conducting a survey to the Echelon II and Echelon III and data collection is done by distributing questionnaires to 60 respondents.The analytical method used is simple line arregression analysis, and hypothesis testing is used for testing statisticalt-test. With the help of a computer software program SPSS Version 2.0 for windows. Simple line arregression analysis results obtaine dequation Y=5,134+0.748X. coefficient for variable X  ( Performance-based budgeting)  ) is equal to the positive  ( 0.748) , this means that the variable performance-based budgeting or direct positive effecton the variable Y  ( Performance on education ) . The contribution of performance-based budgeting to the rise and fall of variation of performance variables on education goverment in Sangihe regency indicated by the coefficient of determination of 57.3% while the remaining 43.7% is explained by other factors not examined in this study include reporting information system finance.
ANALISIS PENCATATAN DAN PELAPORAN ASET TETAP PADA PEMERINTAH KABUPATEN KEPULAUAN SANGIHE TAHUN 2011 (STUDI KASUS PADA DINAS PPKAD SELAKU SKPKD) Mogi, Deasy Anastasia; Morasa, Jenny
ACCOUNTABILITY Vol 2, No 1 (2013): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.2342.2.1.2013.42-49

Abstract

Local governments are reguired to make accountability reports that use accounting system that is set by the central government in the form of law – laws and regulations that are binding on all Government local government. Therefore, each Regional Financial Management Unit  ( SKPKD )  must prepare its financial statements based on the government regulation number 24 of the Minister of home affairs Number 59 year 2007, which is an amandement to Permendagri N0. 13 year 2006 on guidelines financial Management.The research was conducted in Sangihe regency, which in this study, analyzed fixed asset Recording and Reporting on Local Government in this case the Departement of finance and revenue management as a Regional Asset SKPKD for fiscal year 2011.The purpose of this study is to analyzed the suitability of the recording and reporting of fixed assets in Sangihe regency government especially the Departement of revenue in the finance and asset management areas as SKPKD to financial statements in  financial report balance Sangihe islanda District government with government regulation No. 24 year 2005 on standards government accounting and No. 13 year 2006 on Regional Financial Management Guidelslines.The study uses a descriptive research design in the form of case studies. Type of data used is quantitative data that figures-figures in the Balance sheet. The author uses the method library research, field surveys, and documentation required for data collection.The results showed that, Sangihe regency government has done the recording and reporting of fixed assets with good, though not fully in accordance with government  Regulation No. 24 year 2005 regarding the Regulation of the minister and the government accounting standards of 2007 because the 2011 financial statements opinion gets no opinion  ( Disclaimer Opinion)  by CPC caused by asset accounting. However, the financial statements have been prepared in time to be used for the users as decision makers and as refence for the preparation of financial statements with fiscal year 2012 and in accordance with government accounting standards.
PENGARUH LATAR BELAKANG PENDIDIKAN DAN PENGALAMAN POLITIK TERHADAP KINERJA DPRD DALAM PENGAWASAN PENGELOLAAN KEUANGAN DAERAH/APBD Nuru, Ferdinant; Mawikere, Lidya
ACCOUNTABILITY Vol 2, No 1 (2013): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.2343.2.1.2013.50-60

Abstract

This study aimed to examine the effect of level of education and political experience to Performance Oversight Council in Financial Management / Budget.The data used in this study is primary data and instruments in this study is a questionnaire that is processed using SPSS 19. The subjects were Sorong legislators who were 30. Of the 30 questionnaires distributed, returned and can be evaluated in a total of 29 questionnaires. The method used in this study is a multiple linear regression. To test the hypothesis used simultan eously F test and used partial eously t test.The results and hypothesis testing shows that the variables together education and political experience influence the performance of Parliament in monitoring the financial management area / budget. Partially only political experience that affect the performance of Parliament in monitoring regional financial management / budget, while the level of education does not affect the performance of the Council in the area of supervision of financial management / budget. Educational level was not affected due to lack of competence backed by councilors.Keywords: Level Of Education, Political Experience And Performance Oversight Council In Financial Management / Budget
PENGARUH KOMPETENSI, INDEPENDENSI, DAN ETIKA TERHADAP KUALITAS AUDITOR PADA APARAT INSPEKTORAT DALAM PENGAWASAN PENGELOLAAN KEUANGAN DAERAH KOTA BITUNG Maramis, Lidya Anggiline; Wokas, Heince
ACCOUNTABILITY Vol 2, No 1 (2013): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.2344.2.1.2013.61-72

Abstract

The increasing demands of the community for clean governance, fair, transparent, andaccountable should be taken seriously and systematically. All levels of state officials, both at the level of the executive, legislative, and judicial branches must have a shared commitment to uphold good governance and clean government. The study was conducted in the supervision of Government Internal City officials in this regard Inspectorate Bitung in Bitung City. In the present study investigated the influence of competence, independence and ethics for auditors in monitoring the quality of financial management. The purpose of research is to determine how much influence the competence, independence, and ethics to the quality of the personnel inspectorate auditors in financial management oversight Bitung City.Data analysis methods used are descriptive statistics, the classical assumption test, test correlation coefficient, coefficient of determination t est, hypothesis testing  ( test f and t test ) . to complete the overall data analysis used SPSS software version 20. The results showed the equation Y = 6.882 -0.019 + 0.437 X1 0.300 X2 + X3. Of multiple linear regression equation shows a constant value of 6.882 gives the sense that if competence  ( X1) , independence  ( X2 ) , and ethics  ( X3 )  constant perceived or equal to zero  ( 0 ) , then the magnitude of the variable quality of the auditor on the apparatus inspectorate  ( Y )  amounted to 6.882. Correlation coefficient obtained for the coefficient of determination of 0.700 and 0.490, while the remaining 51% of other variables not examined in this study. Results of hypothesis testing  ( test f )  indicates the level of significance is less than 0.05 is 0.000 thus, the study received HA4 hypothesis, and hypothesis testing  ( t test )  showed for the variable  ( X1 )  = 0.864 competence as such, this study rejected Ha1 hypothesis which states that competency variable does not affect the quality of the auditors, it can be seen from a greater significance level of 0.05 is 0.864. These results contrast with previous research that states that affect the quality of the auditor's competence. This is due to the lack of training in research or no education system appropriate competency and followed by the Inspectorate in the auditor oversight of financial management in the city of Bitung,  ( X2)  = 0.05 ie 0.001 independence as such, this study received a hypothesis Ha2, and  ( X3 )  = 0.05 ie 0.008 ethics as such, this study received Ha3 hypothesis.
PENGARUH PARTISIPASI ANGGARAN DAN KEJELASAN TUJUAN ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH KOTA MANADO Tuerah, Raykes Hinrich; Morasa, Jenny
ACCOUNTABILITY Vol 2, No 1 (2013): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.2345.2.1.2013.73-84

Abstract

Enactment of Law No. 32 of 2004 on regional government and Law No. 33 On financial balance between central and regional governments, bringing fundamental changes in the relationship Governance Government Relations and Finance, as well as bringing significant changes in the management of the Regional Budget. Budget and Expenditure  ( Budget )  approach is based on performance. Clarity describes the breadth budget budget stated clearly and in detail, and understood by the parties responsible for its achievement.The purpose of this study was to determine the effect of budgetary goal characteristics include budgetary participation  ( X1)  and clarity of purpose budget  ( X2) , the performance of government officials  ( Y ) . While the object is examined in this study was 25 Unit  ( SKPD )  in Manado City Government Environment.The study population was a Regional Working Units government Manado samples in this study were taken by using purposive sampling method obtained a sample of 60 respondents in the study by using multiple regression analysis and tested first by using the classical assumption and test the validity and reliability of data tool SPSS version 14.0.Characteristics of the test results budgetary purposes simultaneously have an influence on the performance of Manado city government. It is known to result Fhitung = 80.393 and F table = 2.37 and sig. 0,000 count <α: 5%  ( 0.05)  so that Ha is accepted. As for the partial test  ( t test )  budget participation, budget goal clarity, feedback, evaluation and budget difficulties budgetary purposes a significant effect on performance. From the calculation  ( PA )  t 2.697> 2.000 with significant ttable 0.009 <α: 5%  ( 0.05)  then H0 is rejected and Ha accepted means calculation  ( KJA)  t 2.541> 2.000 with significant ttable 0.014 <α: 5%  (  0.05)  then H0 is rejected means that Ha is accepted. Based on the survey results revealed that the factors characteristic of the budget goal Budget Participation and Budget Clarity of purpose affect the performance of Manado City Government Officials. And suggestions for government officials in this study should be further studied using objective characteristics of the budget in order to guide, reference or benchmark for every budget.

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