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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 184 Documents
 15   16   17   18   19 
DESIGN OF ACCOUNTING INFORMATION SYSTEM AT SEVENTH-DAY ADVENTIST CHURCH TAMAN HARAPAN CONGREGATION RAP-RAP AIRMADIDI Ika Prayanthi; Meily Yoke Betsy Kalalo; Herman Karamoy
ACCOUNTABILITY Vol. 12 No. 2 (2023): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.49981.12.2.2023.56-69

Abstract

The Seventh-day Adventist Church of Taman Harapan Rap-Rap congregation must design an accounting information system mechanism. This study aims to develop accounting information system mechanisms. This research used the case study method to evaluate congregational financial management practices and the modified waterfall method for creating accounting information system mechanisms. The congregation has not fulfilled most of the implementation of an effective accounting information system, so urgent improvements are needed. Accounting information systems are designed based on accounting information systems tailored to user needs. To improve the quality of accounting information systems, researchers also designed templates in Microsoft Excel to facilitate recording and providing congregational financial statements. With the new system, the resulting financial statements are expected to be more accurate, available when needed, and reliable.
APPLICATION OF MANAGEMENT AUDIT TO THE MARKETING FUNCTION AT PT. (PERSERO) CIPTA NIAGA BRANCH MANADO Diana Nova Lintong
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.50753.12.1.2023.46-55

Abstract

This study aims to determine the application of management audits to the company's marketing function. The data used in this research includes primary and secondary data, while the data collection method is carried out through field research and literature. To assess the effectiveness of the marketing function, analysis is used by comparing the marketing function according to the theory and practice applied by the company. The results of this study are conveyed regarding the analytical methods that must be carried out in the inspection, the work program that must be made by the examiner, the problems found in the examination, and the necessary recommendations for the preliminary survey, review, and testing of the management control system. Detailed testing and report development while the work program must be made involves evaluating the company's marketing activities and marketing function issues and formulating recommendations. The problems found and suggestions are that management needs to implement a practical marketing philosophy, marketing information used by management needs to be more adequate, marketing plans need to be strategically oriented, and marketing activities carried out by administration must reflect operational efficiency
THE APPLICATION OF ACCOUNTING INFORMATION SYSTEM: REVENUE CYCLE AT PT SILOAM INTERNATIONAL HOSPITALS - MANADO Marginia Witjahjono; Jantje Tinangon; Steven Tangkuman
ACCOUNTABILITY Vol. 12 No. 2 (2023): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.51055.12.2.2023.38-45

Abstract

This study aims to describe and design a flow chart for the application of accounting information systems, especially in the revenue cycle, a case study at PT Siloam International Hospitals – Manado. This study used the snowball sampling method which is a sampling technique by conducting informal interviews so that the information needed by the author can be met. The procedures related to data collection are informal interviews and direct observation of hospital business processes. From the results of data collection, the entire process in the accounting information system specifically for the revenue cycle at PT Siloam International Hospitals – Manado is described descriptively and then presented in the form of a flow chart. The comparison of theory and practice that occurs. Based on the results of research conducted on the Application of Accounting Information System: Revenue Cycle at PT Siloam International Hospitals – Manado that some have been carried out to meet operational standards and accounting information system theory, but there are several things that need to be re-evaluated regarding the separation of responsibilities and the provision of more adequate archival document storage.
UNRAVELING THE MYSTERY OF AUDIT DELAY: HOW FINANCIAL PERFORMANCE AND NON-FINANCIAL FACTORS AFFECT AUDIT TIMING Harke Revo Leonard Polii; Jenny Morasa; Heince R.A Wokas
ACCOUNTABILITY Vol. 12 No. 2 (2023): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.51156.12.2.2023.15-25

Abstract

This study aims to measure the effect of audit delay on the financial statements of the Indonesian manufacturing industry. Financial performance is measured by profitability, solvency, company size and non-financial performance is measured by the good corporate governance index. Financial and non-financial performance as independent variables while audit delay as the dependent variable. The population of this study are all manufacturing industries listed on the Indonesia Stock Exchange that submit annual financial reports for the 2018 and 2020 periods. The sample of this study is manufacturing companies listed on the Indonesia Stock Exchange in 2018 and 2020, the accounting year of the annual financial statements is December 31, and publishes complete annual financial reports so that a sample of 156 companies is obtained. Sample selection using purposive sampling method. The analysis used is multiple regression analysis. The results of this study indicate that solvency and good corporate governance affect the audit delay of financial statements. However, profitability and company size have no effect on audit delay financial statements. Keywords : Audit delay, ROA, DER, Size, GCG Index JEL Classification : M31,M41,M42
THE EFFECTIVENESS OF REGIONAL TAX REVENUE AT MINAHASA REGENCY IN 2020-2022 Constantinopel Yuan Cakrawala Robot; Inggriani Elim; Priscilia Weku
ACCOUNTABILITY Vol. 12 No. 2 (2023): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.51171.12.2.2023.26-37

Abstract

The purpose of this study is to determine the effectiveness of regional tax revenue at Minahasa Regency in 2020-2022. This research uses a quantitative descriptive research approach. The data used comes from the Regional Revenue Agency of Minahasa Regency, namely in the form of the 2020-2022 Regional Tax Target and Realization Report. The results of this study indicate that (1) The effectiveness of hotel tax revenue from 2020-2022 has increased, (2) The effectiveness of restaurant tax revenue from 2020-2022 has increased, (3) The effectiveness of entertainment tax revenue from 2020-2022 is consistently very effective, (4) The effectiveness of advertisement tax revenue from 2020-2022 has decreased, (5) The effectiveness of street lighting tax revenue from 2020-2022 is consistently very effective, (6) The effectiveness of parking tax revenue from 2020-2022 has increased, (7) The effectiveness of groundwater tax revenues from 2020-2022 has decreased, (8) The effectiveness of swallow's nest tax revenue from 2020-2022 has increased, (9) The effectiveness of MBLB's tax revenues from 2020-2022 has increased, (10) The effectiveness of PBB-P2 revenues from 2020-2022 is consistently very effective, (11) The effectiveness of BPHTB revenues from 2020-2022 has fluctuated.
EVALUATION OF CASH RECEIPT PROCEDURES AT ADVENTIST EDUCATION FOUNDATION WAROPEN PAPUA Sarini Freidah; Hendrik Manossoh; Stanley Kho Walandouw
ACCOUNTABILITY Vol. 12 No. 2 (2023): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.51731.12.2.2023.46-57

Abstract

Every foundation needs cash that must be managed properly, one way to manage cash well is to establish procedures for cash receipts. The object of this research is the Waropen Advent Education Foundation. The purpose of this research is to evaluate the cash receipt procedure. The analytical method used to discuss the problems in this research is descriptive analysis method, which is a method that describes and describes a data or situation and describes or explains in such a way that a conclusion can be drawn to answer the existing problems. The results of the study show that the implementation of the design procedure for cash receipts for tuition payments, school operational assistance funds and educational operational assistance (BOP) is good, it's just that a flowchart design has not been formed in the accounting information system. Evaluation of cash receipts procedures is generated to help the Waropen Adventist Foundation design flowcharts and improve accounting information systems so that they comply with the basic principles of receipt and availability of accurate and sufficient information as internal controls in accountability reports. Keywords: Procedure, Receipt, Cash,
THE INFLUENCE OF FACTORS FORMING ENTREPRENEURIAL ORIENTATION ON BUSINESS PERFORMANCE OF UMKM IN THE HOBBY AND SPORTS SECTOR IN JAKARTA Aldi Hizkia Tumiwa
ACCOUNTABILITY Vol. 12 No. 2 (2023): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.52481.12.2.2023.58-68

Abstract

This study aims to determine the effect of innovativeness, proactiveness, risk-taking, competition aggressiveness, and market orientation on the business performance of MSMEs in the culinary sector in Jakarta. The culinary industry is one of the industries that has been fatally affected by COVID-19. From the news found, it was explained that the food and beverage industry in Indonesia had increased from 2020 to 2021 by 2.54 percent to IDR 775.1 trillion, the Central Statistics Agency (BPS) reported the gross domestic product (GDP) of the national food and beverage industry on basic current price (ADHB) of IDR 1.12 quadrillion in 2021. Basically, the culinary industry is a necessity for everyone, so it's not natural for it to experience a decline in performance. This research is limited to only examining the entrepreneurial orientation variables studied with innovativeness, proactiveness, risk-taking, competitive aggressiveness and market orientation variables. This research is also limited to examining the hobby and sports sector in Jakarta. The benefit of this research is to assist the government or universities in developing research on business performance. This study used 240 informants who are owners or managers of culinary SMEs in North Jakarta. The data used in this study is primary data in the form of questionnaires distributed via Google Forms.
Evaluation of Micro Credit Providing in The Cash Expenditure Accounting System Based on Banking Credit Procedure Standards at PT Bank Mandiri (Persero)Tbk Manado Area Diana Nova Lintong; Claudia Korompis
ACCOUNTABILITY Vol. 12 No. 2 (2023): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.53443.12.2.2023.69-78

Abstract

Providing microcredit
Good Corporate Governance and Financial Performance of Pharmaceutical Companies in Indonesia Karnila Ramadhani Tuharea; Mursalam Salim; Marten Puyo
ACCOUNTABILITY Vol. 13 No. 1 (2024): Accountability
Publisher : Universitas Sam Ratulangi

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

Abstract

Good Corporate Governance is a fundamental factor in producing reliable financial performance, so it will influence investors' judgment in determining their investments. This research aims to examine the influence of Good Corporate Governance as proxied by the Board of Directors, Board of Commissioners, and Audit Committee on the company's Financial Performance (Return On Assets). This research is archival research using annual report data from pharmaceutical companies listed on the Indonesia Stock Exchange. The data processed is data from the Board of Directors, Board of Commissioners, Audit Committee, and Financial Performance (Return On Assets). The population used in this research was 12 pharmaceutical companies during the 2018-2022 period with samples obtained from 8 companies using purposive sampling techniques. This research uses multiple regression analysis as a data analysis method with tools Eviews Software 12. The results of this research conclude that the Board of Commissioners, Board of Directors, and Audit Committee influence financial performance, while the Independent Board of Commissioners does not influence financial performance.
Analysis Of Village Fund Management In West Kosio Village, Bolaang Mongondow District Destrina Maria; Hendrik Gamaliel; Claudia WM korompis
ACCOUNTABILITY Vol. 13 No. 1 (2024): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.55286.13.1.2024.15-24

Abstract

Village Funds are funds sourced from the State Revenue and Expenditure Budget which are intended for villages to finance government administration, implementation of development, community development and the community. The aim of this research is to analyze and find out how the village fund management process is in West Kosio Village, Dumoga Tengah District, Bolaang Mongondow Regency in terms of elements of village fund management based on Ministry of Home Affairs Regulation Number 20 of 2018. The type of research method used is qualitative research with a descriptive approach. The results of this research show that the planning, implementation, reporting and accountability stages have basically been implemented in accordance with Permendagri No. 20 of 2018, however there are only a few things that need to be considered at the further planning stage. At the reporting stage there was a delay in synchronizing the accountability report and the APBDes realization report and the accountability stage where the APBDES realization report could not be included on the West Kosio Village website. Keywords:Analysis, Village Fund management

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