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Kota manado,
Sulawesi utara
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 184 Documents
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EVALUATION OF THE MANAGEMENT OF NIAWANTIAN VILLAGE-OWNED ENTERPRISES (BUMDES) IN BANTIK LAMA VILLAGE, BEO SUB-DISTRICT, TALAUD ISLANDS DISTRICT Selpiana Bonte; Hendrik Manossoh; Claudia W M Korompis
ACCOUNTABILITY Vol. 11 No. 2 (2022): Accountability
Publisher : Universitas Sam Ratulangi

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Abstract

This study aims to evaluate the management of Niawantian Village Owned Enterprises (BUMDes) in Bantik Lama Village, Beo District, Talaud Islands Regency. The method used in this research is descriptive qualitative with interview and documentation data collection methods. The informants in this study were the Head of BUMDes, Secretary of BUMDes, and Treasurer of BUMDes. The results showed that the management of village-owned enterprises in the village of Bantik Lama generally cannot be said to be good because there are still many improvements needed so that financial recording and reporting are not in accordance with Government Regulation No. 11 of 2021. Joint commitment from the village apparatus and also each part in carrying out every responsibility is a success factor for BUMDes Financial Management. Based on the results of the interview, the BUMDes of Niawantian Bantik Lama is currently only being formed so that it has not run optimally. Because it is still in the process of improving and preparing for administrative completeness for Pertamina Desa and Wifi Desa businesses. Theoretically, this research can provide broad implications regarding stewardship theory. Practically, this research has implications for the management of BUMDes Niawantian to be better in managing and reporting BUMDes finances.
ANALYSIS OF FOCUSED MARKET STRATEGIES FOR IMPROVING CLEAN WATER SUPPLY SERVICES AT PT. AIR MANADO Nov Stella Exaudia Lario; Jenny Morasa; Claudia WM Korompis
ACCOUNTABILITY Vol. 12 No. 1 (2023): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.45205.12.1.2023.1-10

Abstract

This study aims to find out the focused market strategy for implementing procedures and policies for clean water supply activities at PT. Air Manado. The research was conducted using qualitative methods with a case study approach and data collection methods, namely interviews, observation, documentation, and internet research (online research). The research results show that in the supply of clean water, PT. Air Manado implements several procedures and policies that start from processing raw water into clean water, which is then distributed to customers with reference to Minister of Health Decree No. 907/Menkes/SK/VII/. Apart from that, there are also several management policies that have been formed in accordance with the target of PT. Air Manado, whether it's a new connection policy, a tariff policy, or the company's policy in controlling leaks and pipe damage. PT. Air Manado's management strategy, namely the strategy to improve the quality and quantity of clean water, the customer service strategy, the pipeline network expansion strategy, and the performance improvement strategy, will cause the company to lose customers, despite the fact that there are still a lot of complaints and even complaints that occur as a result of non-smooth water distribution. From the research results, it can be concluded that companies should implement a focused market strategy to help overcome problems that are often faced by companies. The strategy implemented is a cost-focus strategy, which is to reduce costs that do not have added value to the clean water produced by the company. The differentiation focus in this case places more emphasis on improving customer service and focusing on improving technology by creating portals that can provide information related to the distribution of clean water and even a 24-hour complaint portal. Keywords: Focused Market Strategy; cost and differentiation.
bankruptcy BANKRUPTCY PREDICTION FOR COMPANIES USING THE ALTMAN Z-SCORE MODEL (A CASE STUDY IN LEASING COMPANIES IN INDONESIAN STOCK EXCHANGE PERIODE 2019-2021) Rena Mustari Mokoginta; Heince R N Wokas
ACCOUNTABILITY Vol. 11 No. 2 (2022): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.45450.11.2.2022.66-73

Abstract

This study aimed to determine which lieasing companies on the IDX are predicted to go bankrupt between 2019 and 2021 using the Altman Z-Score model. This research utilised descriptive research. Samples were collected using the nonprobability sampling technique. Based on the predetermined criteria, 14 financing companies were acquired as the study samples. The method employed was the Altman Z-Score model. The study results from 2019-2021 showed ten financing companies in healthy condition, one company is predicted to be in a grey area, and two companies are predicted for bankrupt. One company was predicted in a grey area in 2019 and entered a healthy condition from 2020-2021.
Book Sales Application System at the Book Center at the GMAHK Papua Mission Office Jennet Juliana Busdan; Jessy Dimarcus L. Warongan
ACCOUNTABILITY Vol. 11 No. 2 (2022): Accountability
Publisher : Universitas Sam Ratulangi

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Abstract

At the Book Hall of the Seventh-day Adventist Church Office in the Papua Mission, it is necessary to record sales, print receipts, and report more effectively and efficiently. So, a system is needed that can support book sales in the book hall section. The purpose of this research is to simplify the whole process of selling books by using an information system in the form of an application. This research was conducted using the modified waterfall method developed by Winston Royce, which consists of five stages, namely: study and literature deepening, system requirements analysis, system design, interface design and system development, and system testing. The software used is Visual Basic 6.0 and Microsoft Access as data storage media. The system designed is a book-selling application system.
Evaluation Of Accounting Information System Security For Fixed Asset Procurement That Supported By Internal Control System At The Head Office Of PT. Bank SulutGo Millenia R. Pangaila; Stanly W. Alexander; Meily Y. B. Kalalo
ACCOUNTABILITY Vol. 11 No. 2 (2022): Accountability
Publisher : Universitas Sam Ratulangi

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Abstract

ABSTRACT Accounting information systems for fixed asset procurement are prone to security risks that could interfere with the system. Due to the security procedures of accounting information systems, the procurement of fixed assets is protected from potential risks and threats in the operations, equipment, and associated data. This study aims to comprehend the security of the accounting information system supported by internal control and how it protects the accounting information system for procurement of fixed assets from the threats and risks at PT. Bank SulutGo’s head office, and compare it with existing theories. This qualitative research applies a descriptive qualitative method to analyze the data. The result indicated that the accounting information system security at PT. Bank SulutGo’s head office for the procurement of fixed assets is quite adequate, as proven by the procedure control activities that align with the theory. However, through data processing, there is still a weakness in internal control activities. Due to the lack of a backup archive, the internal control activities can not fully guarantee the security of the accounting information system for purchasing fixed assets at PT. Bank SulutGo’s head office. Thus, a backup archive must be created so the internal control operations can optimally support the security of the accounting information system for the procurement of fixed assets
Evaluation Of The Implementation, Collection, Recording, And Reporting Of Income Tax On The Procurement Of Goods In Military Courts III – 17 Manado Robby Irsyad Bisyir; Treesje Runtu; Meily Y. B. Kalalo
ACCOUNTABILITY Vol. 11 No. 2 (2022): Accountability
Publisher : Universitas Sam Ratulangi

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Abstract

Military Court III – 17 Manado is one of the state institutions engaged in the courts to provide appropriate punishments for the negligence or disobedience of a military officer in acting outside or inside his job. From the main function of the Military Court III – 17 Manado, there are many questions regarding what needs or availability must be met so that the system and workforce can maintain their performance. And from the existence of these needs, there must always be materials or goods needed. In the procurement of goods, the tax that will be imposed according to the applicable law for the procurement of goods is Income Tax Article 22 regarding purchases made with State Revenue and Expenditure Budget funds. With the many activities carried out by the Manado Military Court III – 17, suspicions arose over the obligatory solicitations related to the procurement of goods. Therefore, the evaluation of the implementation was carried out to test the responsibility of the Military Court III-17 Manado in proving that taxpayers were carried out optimally. The analytical method used is a descriptive method that describes or describes the data that has been collected based on the results of direct interviews at the Military Court III-17 Manado. This is the basis and evidence for the evaluation of Income Tax on the procurement of goods at the Military Court III – 17 Manado.
LEARNING OUTCOMES BASED ON MYERS-BRIGGS TYPE INDICATOR (MBTI) PERSONALITY FROM ACCOUNTING DEPARTMENT STUDENTS SAM RATULANGI UNIVERSITY Olivia Sardjono
ACCOUNTABILITY Vol. 12 No. 1 (2023): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.46249.12.1.2023.11-20

Abstract

This study aims to give the Myers-Briggs Type Indicator (MBTI) test to students of the Accounting Department at Sam Ratulangi University and relate the results to their learning outcomes. The data in this study comes from primary data. Learning outcomes are obtained from class data on learning outcomes during the odd semester of the 2022/2023 academic year, while the MBTI personality results are obtained by giving tests available on the official MBTI website. The sampling technique used is purposive sampling. Samples were taken from 6 classes and 3 subjects. This type of research is a quantitative descriptive research. Processing data using descriptive statistical techniques. The results showed that 45.55% of students were introverted and 53.45% were extroverted. The highest number of students in terms of personality groups were Diplomats at 37.50% and at least Analysts at 9.05%. The highest number in terms of personality type was the ENFJ personality type from the Diplomat group at 15.09% and the least ENTP from the Analyst group at 1.29%. For learning outcomes, in terms of personality groups, the highest score was achieved by the Diplomat group with a score of 85.7 and the lowest score was Explorer with a value of 82.75. And the learning outcomes in terms of personality type, the highest score is the ENTP personality type from the Analyst group with a score of 92 and the lowest score is INTP from the Analyst group with a value of 74. The conclusion is that it is very important for an educator to understand the personality of his students. The Diplomat personality group is the most personality group and also has the best learning outcomes. The ENFJ personality type is the most numerous and also has good grades, while the ENTP personality type is the least, but achieves the highest learning outcomes. It is possible for other personality types to be successful in the learning process in accounting majors. In the end, it is necessary to continue to do research on the topic of student personality research.
THE EVALUATION OF FIXED ASSETS BASED ON SAK-ETAP AT PT. AIR MANADO Halena Ngolo; Jenny Morasa; Robert Lambey
ACCOUNTABILITY Vol. 12 No. 1 (2023): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.46292.12.1.2023.21-28

Abstract

Abstract: Fixed assets are company assets that have a form, have economic benefits for morethan one year, and are acquired by the Company to carry out company activities, not for resale.Fixed assets are regulated in the Financial Accounting Standards for Entities Without PublicAccountability 15. In SAK ETAP 15, it is explained that fixed assets must be treated based onthe recognition, measurement, depreciation, recognition of recognition, and disclosure of fixedassets. This research aims to evaluate the treatment of fixed assets at PT. Air Manado with theprovisions of SAK ETAP No 15 regarding the applicable fixed assets. This study uses aqualitative descriptive analysis method and research data obtained through interviews anddocumentation. The outcomes showed that the accounting treatment for fixed assets owned bythe Company is recognition that follows SAK ETAP 15, measurements that follow SAK ETAP15, depreciation that follows SAK ETAP 15, recognition that is not following SAK ETAPbecause PT Air does not write off fixed assets that have no useful life and remain in the financialstatements where this does not reflect the actual value of these assets. The disclosure needs tofollow SAK-ETAP No. 15. This is because PT Air Manado did not immediately write off theassets. After all, there needed to be more information obtained by the finance manager fromthe relevant division.
THE EFFECT OF COMPANY PROFIT ON STOCK PRICE BEFORE AND AFTER COVID-19 IN THE INFRASTRUCTURE SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE Stanly W Alexander; Claudia W M Korompis
ACCOUNTABILITY Vol. 12 No. 1 (2023): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.46579.12.1.2023.29-33

Abstract

The research objective is to compare the effect of company profits on stock prices in the infrastructure sector listed on the Stock Exchange for the 2018-2021 period. The research method used is the archival method with a quantitative research type. Researchers used the population of all infrastructure sector companies listed on the Indonesia Stock Exchange as research data with 46 companies. The research data is divided into two: the company's financial statements before Covid-19, namely 2018-2019 and the company's financial reports during Covid-19, namely 2020-2021. The study's results show that both before the Covid-19 period and when Covid-19 occurred, company profits were a factor that significantly influenced stock prices.
Analysis of Inflation, Money Supply, Total Credit and Poverty Effect on Gross Regional Domestic Product of North Sulawesi Province Juan Wokas; Paulus Adrian Pangemanan; Grace Adonia Josefina Rumagit
ACCOUNTABILITY Vol. 12 No. 1 (2023): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.47473.12.1.2023.34-45

Abstract

This research aims to analyze the effect of inflation, money supply, total credit and the poverty rate on the Gross Domestic Regional Product (GRDP) of North Sulawesi Province, and predict the conditions for the next 5 years of the variables that will most dominantly affect GRDP of North Sulawesi Province. The data used in this research are secondary data obtained from the Central Bureau of Statistics of North Sulawesi Province and online publications of Bank Indonesia. The analysis used in this research are multiple linear regression analysis and the Autoregressive Integrated Moving Average (ARIMA) method. The results of this research show that inflation, money supply, total credit, and poverty simultaneously affect the GRDP of North Sulawesi Province. Partially, the inflation and poverty variables have a significant negative effect on GRDP, while the money supply and total credit variables have a significant positive effect on GRDP. The most dominant variables affecting regional gross domestic product are the money supply and total credit. Forecasting results show that the money supply for the next 5 years has a trend that tends to show a fluctuating increase and total credit also shows an increasing condition from year to year for the next 5 year period.

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