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Neneng Sri Suprihatin, Mukhlisah Afriyanti
GOING CONCERN : JURNAL RISET AKUNTANSI, Volume 16, pp 29-41; doi:10.32400/gc.16.1.28829.2021

Abstract:
.This study aims to analyze the implementation of income tax collection (PPh) on e-commerce transactions at KPP Pratama Pandeglang. as well as what obstacles are experienced in implementing Taxation on e-commerce transactions. The study was conducted using descriptive qualitative methods. The population of the study was 180,896, and 60 samples were taken, using the purposive sampling method. Data collected by questionnaire and observation methods, analyzed in detail. The results of the study can be concluded that: 1) Tax collection uses the Self Assessment System method, 2) Constraints in e-commerce tax collection are the e-commerce business people who have not been maximized, socialization has not been done thoroughly and e-commerce transactions that are difficult in the detection of a form of business which has its own problem, namely the difficulty of the government to establish clear and fair tax regulations.
Elvina Setiawati
GOING CONCERN : JURNAL RISET AKUNTANSI, Volume 16, pp 16-28; doi:10.32400/gc.16.1.32906.2021

Abstract:
This study aims to examine and analyze the effect of understanding the financial accounting standard for MSMEs (or SAK EMKM) and readiness for implementing it on taxpayer compliance. The data are collected through questionnaires on MSMEs in the Mataram City and analyzed by multiple linear regression. The results show that the understanding of SAK EMKM has a positive and significant effect on taxpayer compliance but the readiness to implement SAK EMKM is insignificant on taxpayer compliance. Basically, MSMEs in Mataram City are quite familiar with SAK EMKM, but due to the lack of human resources in the accounting sector, the implementation of SAK EMKM has not been fully implemented. This of course will give difficulties to the MSMEs in the Mataram City in preparing financial reports so that it will affect the accurate and correct tax calculation. In other words, the tax report is not submitted on time.
Meta Nursita
GOING CONCERN : JURNAL RISET AKUNTANSI, Volume 16, pp 1-15; doi:10.32400/gc.16.1.32435.2021

Abstract:
This study aimed to examine the impact of accounting profit, operating cash flows, investment cash flows, financing cash flows and company size to stock returns on manufacturing firms sector for consumption by the corporate listed and registered under the Indonesia Stock Exchange within 2014 - 2016. This study employed Purposive Sampling method with a total of 39 companies taken as the sample in the present study. Data analysis process followed the following steps; descriptive statistical test, multicollinearity test, model fit test, regression model feasibility test, and hypothesis test. Statistical method used is panel data regression analysis. The result showed that accounting profit had partially significant impact on stock return; operating cash flows no had significant impact on stocks return; investment cash flows, and financing cash flows had no significant impact on stock return and company size had significant impact on stocks return. in addition, simultaneously, the results showed that the four aspects examined had statistically significant impact on stock return.
Vebby Kareth, David Paul Elia Saerang,
Indonesia Accounting Journal, Volume 3, pp 1-13; doi:10.32400/iaj.32158

Abstract:
This study aims to analyze village financial management in the special autonomy region, analyze the constraints that hinder village financial management, and analyze efforts to resolve obstacles in village financial management. This study is conducted on the apparatus of Kampung Srer. This study uses a qualitative method with a case study approach and obtains the data through in-depth interviews, documentation, and observation. The results show that the village financial management in the Kampung Srer is partly in accordance with Minister of Home Affairs Regulation (or Permendagri) Number 20 of 2018 concerning the village financial management. The obstacles that hinder the management of village finances in Kampung Srer are political constraints, human resource constraints, and communication problems. Efforts made to resolve existing constraints in the management of village finances in Kampung Srer are that the village officials who are selected have the ability that is in accordance with the field of work. There is socialization from the district and district levels related to village financial management activities in the form of increasing the capacity of village officials. There needs to be good coordination for every element in the village community, among village officials, and assistants.
Eristamia Faizul Muna, G. Anggana Lisiantara
Indonesia Accounting Journal, Volume 3, pp 27-35; doi:10.32400/iaj.33169

Abstract:
The study aims to identify and analyze the factors affecting the audit delay. The study includes a quantitative study using secondary data obtained from the company’s financial statement. The study’s population constituted the entire manufacturing and finance companies listed on the Indonesia Stock Exchange during the year 2018-2019. The sample is collected by using purposive sampling over the listed companies in the criteria that the company publishes the audited financial report as of December 31 and also shows the data needed in the study. The sample which has met the criteria is 510 companies and analyzed by multiple linear regression analysis. The results show that the industrial type and complexity of the company have a positive influence on the audit delay, the auditor opinions, the reputation of Public Accounting Firm and the company’s size have a negative impact on the audit delay, while the profitability does not affect the audit delay.
, Muhamad Yamin Noch, Herman Surijadi, Muhammad Amin, Eduard Yohannis Tamaela
Indonesia Accounting Journal, Volume 3, pp 14-26; doi:10.32400/iaj.31289

Abstract:
The purpose of this study is to examine and analyze the effect of auditor competence and independence on audit quality as moderated by auditor ethics and professional commitment. The population of this study is the BPKP Auditor Representative of Papua Province with census sampling as the sampling method. Data collection was carried out by direct survey. Hypothesis testing was tested empirically using Moderated Regression Analysis. The results of the study have proven that the competence and independence of auditors has a positive and significant effect on audit quality at BPKP Representatives of Papua Province. It is evidenced by the regression coefficient, which shows that the increase follows competence or independence of auditors increases, as well as the increase of audit quality. The results of this study also show that the interaction or influence of auditor ethics does not moderate the effect of auditor competence on audit quality at BPKP Representatives of Papua Province. Moreover, the interaction of professional commitment does not moderate the effect of auditor independence on audit quality. It is believed that the factor caused the phenomena is that the auditors of BPKP Representative of Papua Province have good values or fundamental principles of ethics as well as professional commitment. The values that have been held so far are relatively relevant or have a lot in common with the auditors’ ethics and professional commitment.
Muhammad Arsyad, Sitti Hartati Haeruddin, Muslim Muslim, Muhammad Faisal A. R. Pelu
Indonesia Accounting Journal, Volume 3, pp 36-44; doi:10.32400/iaj.30119

Abstract:
Dividends are a significant factor in investors' investment interests, so that dividend policy is a critical factor for companies to retain their shareholders. On this purposes, the companies must improve financial performance, especially activity ratios, liquidity ratios, and profitability ratios in this condition. The consumer goods industry sector is one of the industries that play a significant role in the capital market as they have rapid business competition. Until May 2020, the performance condition of companies in the consumer goods industry was experiencing less than optimal conditions as the manufacturing sector weakened at 22.0% due to the weakening of Indonesia's manufacturing Purchasing Managers' Index (PMI). The condition indicates that the impact of a decrease in the company's liquidity performance is a decrease in demand for manufactured goods which gives results in a decrease in profitability performance, and a less than optimal turnover of company assets in the consumer goods industry sector. This study uses manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange from 2015 to 2019 as a sample. Multiple regression analysis results show that return on investment has a positive and significant effect on the dividend payout ratio. This result implies that the profitability ratio is a positive signal for investors in the capital market regarding the company's dividend policy.
Hans Lohonauman,
Published: 13 January 2021
ACCOUNTABILITY, Volume 10, pp 1-6; doi:10.32400/ja.32071.10.1.2021.1-6

Abstract:
This study aims to determine the effect of free cash flow and profitability on dividend payout ratio at LQ45 Index Companies Listed on the Indonesian Stock Exchange 2011-2018. The population used in this study is the LQ45 index company listed on the Indonesian Stock Exchange in 2011-2018. The sampling method was purposive sampling according to predetermined criteria. The number of samples collected was 7 companies. The research data is secondary data obtained from the Indonesian Stock Exchange (IDX) in 2011-2018. The data that has been collected is analyzed using data analysis that first tested with classical assumptions before testing the hypothesis. Hypothesis testing in this study uses multiple linear regression analysis with the t test, f test, and the coefficient of determination. The result of this study indicates that free cash flow does not affect the level of dividend payout ratio. While profitability has a significant effect on dividend payout ratio. This shows that profitability affect the level of dividend payout ratio.
Wangsit Supeno
Published: 13 January 2021
ACCOUNTABILITY, Volume 10, pp 7-15; doi:10.32400/ja.33213.10.1.2021.7-15

Abstract:
The impact of the Covid-19 pandemic is strongly felt for the Rural Banks (or BPR) industry operating in South Kalimantan province. This study is a case study of BPR Kota Baru operating in South Kalimantan Province. Based on the financial report published by Financial Services Authority (or OJK), the BPR Kota Baru is one of the banks that has the best Return On Asset (ROA) performance, because the ROA ratio continues to grow during the Covid-19 pandemic. The purpose of this study is to find out the extent of the performance of Return On Asset or ROA of BPR Kota Baru compared to the ROA Performance of some BPR in South Kalimantan Province before and during the Covid-19 pandemic has a positive ROA. Analysis of research data is sourced from the financial statements of conventional BPR publications accessed on the website of OJK. This study conducts comparative research methods and finds that during the Covid-19 pandemic the ROA of BPR Kota Baru for September 2020 is 6.74% while the average ROA ratio of other BPR is 4.80%. On asset management and operational cost efficiency to operating income (BOPO), the management of BPR Kota Baru manage to improve profitability capability in the midst of the Covid-19 pandemic in the position of financial statements published in September 2020.
Jurnal Ipteks Akuntansi Bagi Masyarakat, Volume 4, pp 30-38; doi:10.32400/jiam.4.2.2020.31106

Abstract:
The manufacturing firms have implicit and explicit goals and objectives. In order to achieve these goal and objective then manager needs accounting information. The accounting information created and used by management is intended primarily for planning and control decisions. One of the accounting information is cost accounting that can be used as a tool for planning the profit as the objective of the companies. Manufacturing costs are identified as variable costs or fixed costs under cost behavior analysis. Regression analysis is the one of the cost estimation methods in term to estimate the fixed costs and variable costs where the results of estimation are used to calculate the contribution margin.
I Gusti Agung Sri Wirananda
Jurnal Ipteks Akuntansi Bagi Masyarakat, Volume 4; doi:10.32400/jiam.4.2.2020.31194

Abstract:
Administration of state-owned goods is one of the important activities to account for the use of the state budget. In its implementation, BMN administration activities are supported by the implementation of the SIMAK-BMN application which functions to assist in the preparation of balance sheets and reports on state property. As the agency authorized to administer/and or use BMN at the UAKPB level, the Regional Industry and Trade Office of North Sulawesi Province must administer BMN referring to PMK No. 181/PMK.06/2016 concerning Administration of BMN to produce accurate recording and reporting of state assets. In addition, by combining information systems, proper administration procedures, and accuracy in running the system, it is hoped that errors in the BMN administration process such as human errors can be minimized.
Kintan Viktorina, Harijanto Sabijono, Sherly Pinatik
GOING CONCERN : JURNAL RISET AKUNTANSI, Volume 15, pp 534-540; doi:10.32400/gc.15.4.30775.2020

Abstract:
Credit sales accounting information system involves several sections that handle the field of sales. Such as sales, credit, warehouse, shipping, billing and accounting. If every part does not work properly in accordance with the prevailing system, then it tends to make mistakes, both the sale and recording activities. This study aims to evaluate the application of credit sales accounting information systems at PT. Jumbo Power International is in accordance with the concept or not. The analytical method used in this thesis research is a descriptive method in which the purpose of each data collected is analyzed and drawn a conclusion. The research results obtained that the accounting information system for credit sales at PT. Jumbo Power International is in accordance with the concepts that form the basis of comparison, although there are still multiple tasks.
Syamsul Syamsul, Irma Irma
GOING CONCERN : JURNAL RISET AKUNTANSI, Volume 15, pp 553-569; doi:10.32400/gc.15.4.30137.2020

Abstract:
This study aims to determine and analyze the level of effectiveness of revenue, growth, and contribution of the main components of local own income (PAD), namely local taxes and retribution. This research was conducted at the Department of Income Management of Finance and Assets (DPPKA) Banggai Laut County. Descriptive analysis shows the majority of the effectiveness of local taxes and retribution is very high and is included in the very effective criteria. Unfortunately, the growth of these types of local taxes and retribution is still considered unsuccessful. Meanwhile, the level of contribution of the types of local taxes and retribution is classified as very poor. In addition, the analysis also informs that several types of local taxes and retribution are included in the prime qualifications.
Magfirah Rahman, Grace B. Nangoi, Stanley Kho Walandouw
GOING CONCERN : JURNAL RISET AKUNTANSI, Volume 15, pp 541-552; doi:10.32400/gc.15.4.30776.2020

Abstract:
Government in carry out public services such as licensing service or other services not escape the chances of risks, such as fraud and maladministration, then to minimize this risks, it takes an integral system that can control the implementation of service. Government Internal Control System (GICS) implementation whole in the central government and local government. GICS has an important role in the implementation of services by government agencies. The purpose of research was to evaluate internal control on licensing service in the Investment and One Stop Integrated Service Office of North Sulawesi based of Government Regulation Number 60 of 2008 regarding Government Internal Control System (GICS) consists of five components; control environment, risk assessment, control activities, information and communication and monitoring activities. The type of research used qualitative descriptive method. Data were collected by observation, interviews and documentation. The results showed that component of control activities which is physical asset was not in accordance with Government Regulation Number 60 of 2008, this difference because the security of assets was not running well. For other components, such as control environment, risk assessment, information and communication and monitoring activities, evaluation results indicate it was in accordance with Government Regulation Number 60 of 2008.
Andini Anjali, Jenny Morasa, Stanley Kho Walandouw
GOING CONCERN : JURNAL RISET AKUNTANSI, Volume 15, pp 527-533; doi:10.32400/gc.15.4.30283.2020

Abstract:
The role of internal audit in this case is that government internal auditors play an important role in the government system, namely as a supervisory function where the internal auditors are given the responsibility of examining, evaluating and carrying out the supervisory function. This study aims to determine the role of the Inspectorate as an internal government auditor in realizing the compliance of Regional Apparatus Organizations (OPD) in the field of financial administration. Data collection techniques using interviews and documentation. Based on the research results, it is known that the Inspectorate of North Minahasa Regency as the government's internal auditor has a very important role in supervising the financial administration sector. This is evidenced by the implementation of the supervisory function in internal audit, namely planning the supervision program, formulating policies and monitoring facilities as well as examining, investigating, testing and evaluating the supervisory duties as well as monitoring performance and finance by the Regional Apparatus Organization (OPD) in North Minahasa Regency. Apart from overseeing and examining the government internal auditors also play a role in detecting fraud.
Dian Efriyenty
GOING CONCERN : JURNAL RISET AKUNTANSI, Volume 15, pp 570-576; doi:10.32400/gc.15.4.31601.2020

Abstract:
The higher the stock price, the financial condition of the company will look more stable and stronger, while when the stock price of a company decreases, the financial condition of the company will look unstable and weaker. The population taken from industrial and chemical manufacturing companies in the 2015-2019 period was 74 companies. The sample collection technique uses the purposive sampling method. The sample used in this study was 18 companies. The results of the study using the t test showed that partially inflation positively did not have a significant effect on stock prices while and exchange rates positively did have a significant effect on stock price.
Fina Fitriyana
Published: 15 October 2020
ACCOUNTABILITY, Volume 9, pp 72-83; doi:10.32400/ja.31455.9.2.2020.72-83

Abstract:
The aims of this study is to examine the effect of the good corporate governance, company size, and free cash flow on the earnings management for companies in food and beverage sector at Indonesia Stock Exchange in period of 2012 until 2016. This study conducts regression analysis in term of hypothesis testing. This study finds that board of directors and board of commissioners are significant on earnings management, while the commissioners and audit committee, firm size and free cash flow are insignificant.
Yolanda Gusvia Putri
Published: 15 October 2020
ACCOUNTABILITY, Volume 9, pp 84-93; doi:10.32400/ja.31469.9.2.2020.84-93

Abstract:
This study aims to examine the influence of the financial distress, profitability, liquidity, firm size, commissioners and audit committee on voluntary disclosure in the annual report of manufacturing companies listed on Indonesia Stock Exchange over period of 2012 to 2016. The population of this study is manufacturing companies listed on Indonesia Stock Exchange. There are 33 manufacturing companies that fit the criteria. After filtering the companies using the purposive sampling method, there are 14 manufacturing companies used in this study. The results of the study show that: (1) financial distress does not have any significant influence on voluntary disclosure; (2) profitability does not have any significant influence on voluntary disclosure; (3) liquidity does not have any significant influence on to voluntary disclosure; (4) firm size does not have any significant influence on voluntary disclosure; (5) the audit committee does not have any significant influence on voluntary disclosure; and (6) the board of commissioners has a significant influence on voluntary disclosure.
Agus Fredy Maradona
Published: 15 October 2020
ACCOUNTABILITY, Volume 9, pp 94-112; doi:10.32400/ja.30634.9.2.2020.94-112

Abstract:
Professional judgement is inherent in financial statement audits because various methods, techniques, or approaches prescribed in auditing standards do not provide auditors with detailed guidance or specific audit criteria. While auditors are expected to exercise their judgements based on careful reasoning, there is a possibility that they do not always follow such an approach and instead make their judgements using heuristics. This study aims to penetrate and reveal whether there are cognitive biases in the judgements of auditors and what heuristics lead to these biases. This study employs a qualitative research design and uses ethnomethodology as a research approach. Data were collected using in-depth semi-structured interviews with 15 auditors who were either partners, managers, seniors, or juniors at a public accounting firm. Using the heuristic-bias framework as a theoretical lens and based on an analysis involving data condensation, data display, and conclusion drawing and verification, this study identifies five types of biases that auditors can experience: jumping to conclusions, groupthink, representativeness, availability, and anchoring biases. The results of this study present practical implications for auditors, accounting professional associations, public accounting firms, and academic institutions. That is, the findings provide insights for formulating strategies aimed at raising auditors’ awareness about possible systematic errors, or biases, in professional judgements when auditors rely on heuristics as a simplifying judgement-making strategy.
Farid Madjodjo, Charis Muhammad Saleh, Fadli Dahlan
Published: 15 October 2020
ACCOUNTABILITY, Volume 9, pp 60-71; doi:10.32400/ja.31234.9.2.2020.60-71

Abstract:
This study aims to test the relationship of intergovernmental revenue and clarity of budget targets on the regional government financial performance. This study uses quantitative approach with primary data obtained from the results of distributing questionnaires and then measured by using a five-point Likert scale. The population of this study is the Regional Apparatus Organization which is official in the city of Tidore Islands, with the number of samples that have been determined as many as 45 samples. The sampling technique of this study is purposive sampling and conducts the multiple linear regression analysis as hypothesis testing. This study finds that the intergovernmental revenue and clarity of budget targets in partial have positive and significant effect on the regional government financial performance. The findings of this study imply that agency theory can explain the performance of local government of the City of Tidore Islands.
, David P.E. Saerang, Jantje J Tinangon, Ivonne S Saerang
Published: 15 October 2020
ACCOUNTABILITY, Volume 9, pp 46-59; doi:10.32400/ja.29481.9.2.2020.46-59

Abstract:
The purpose of this study is to identify the different types of accountability requirements and to determine whether the workload and pressure of accountability requirements affect the auditing performance of the internal auditors' Government Internal Supervisory Apparatus (or called APIP) the Regional Government Inspectorate in North Sulawesi, Indonesia both women and men, with Partial Least Squares (PLS) modeling as an analysis tool used in analyzing and interpreting the data. The results of the study using quantitative analysis showed that the auditing performance of the APIP in North Sulawesi was partly influenced by the negative perceptions of work context in the form of workload and work pressure. The auditing performance is not affected by the dimensions of accountability requirements, work pressure affects the auditing performance, and so does the gender that does not affect the auditing performance.
Jeni Jones, Herman Karamoy, Sonny Pangerapan
GOING CONCERN : JURNAL RISET AKUNTANSI, Volume 15, pp 456-464; doi:10.32400/gc.15.3.30177.2020

Abstract:
Payroll accounting system is a group of human resources and equipment designed to process company data in the form of information. The purpose of this study is to analyze the application of a payroll accounting system to internal control at PT Sarana Sulut Ventura with descriptive qualitative method. This study finds that the documents and records are good, but the functions, procedures, and internal control are not good. This result indicates that the payroll accounting system applied at PT Sarana Sulut Ventura has not been good and is not in accordance with generally accepted theories. This has an impact on the internal control system applied at PT Sarana Sulut Ventura, which is also inadequate because it does not meet the components of good internal control.
Kezia Princesa Wantah, Lintje Kalangi, Steven Tangkuman
GOING CONCERN : JURNAL RISET AKUNTANSI, Volume 15, pp 391-398; doi:10.32400/gc.15.3.29734.2020

Abstract:
LAKIP is the government’s accountability for activities carried out within one budget year and as one of the realization of good governance. The community questioned whether the budget used was appropriate or not with what they received.In addition, accountability reports on public sector organizations are only oriented to "output" rather than "outcome". This resulted public sector organizations to pay more attention to value for money that is able to consider inputs, outputs, especially outcomes that underlie the three main elements namely economy, efficiency and effectiveness.This study aims to find out how the SNVT Provision program in North Sulawesi Province is measured using the concept of value for money.The research method used is descriptive qualitative with the results of interviews and data collected, analyzed and conclusions drawn.The results showed that the evaluation of the SNVT program for the Provision of Housing in the Province of North Sulawesi was measured by the concept of value for money for economic measurements achieving good results. However, the measurement for efficiency and effectiveness are not yet optimum as the budget is not fully realized.
Ireyne R. Gerung, Lintje Kalangi, Rudy J. Pusung
GOING CONCERN : JURNAL RISET AKUNTANSI, Volume 15, pp 417-425; doi:10.32400/gc.15.3.29452.2020

Abstract:
Budget is important to help all activities carried out in the company or agency. The purpose of this study is to know the level of direct spending management efficiency. The method of this study is a qualitative with descriptive method. The results show that the efficiency levels are excellent. The level of efficiency in the year 2016 with a efficiency rate of 65.04%, year 2017 with a efficiency rate of 65.14% and year 2018 with a efficiency rate of 67.31%. On year of 2016 to 2018 as overall its efficiency level is in efficient category which means there is a good managing for existing budgets with minimum budget usage for maximum results.
, Ventje Ilat, Treesje Runtu
GOING CONCERN : JURNAL RISET AKUNTANSI, Volume 15, pp 316-323; doi:10.32400/gc.15.3.28779.2020

Abstract:
A good cash disbursement system in government agencies has several important benefits, among others, is to make effective the costs incurred by government agencies, prevent the occurrence of misuse, misappropriation and embezzlement of cash and help agencies in predicting the determination of the amount of cash budget that should be available for activities in the coming period. This study aims to determine the cash disbursement system based on Domestic Regulation No. 21 of 2011. The research was conducted at the Manado Regional Research and Development Planning Board. In this study the source of the data used is primary data obtained directly through interviews and the informant used was the chairman of the financial sub-section. The results obtained showed that the accounting information system regarding the cash disbursement system was good, even in its implementation it was in accordance with Domestic Regulation No. 21 of 2011
, Harijanto Sabijono, Treesje Runtu
GOING CONCERN : JURNAL RISET AKUNTANSI, Volume 15, pp 290-298; doi:10.32400/gc.15.3.28541.2020

Abstract:
The Rural and Urban Land and Building Tax (PBB-P2) is a central tax which is handed over to the local government so that it becomes a local tax. PBB-P2 is expected to be able to contribute to the receptionof special regions. The purpose of this study is to calculate the acceptance and acceptance of PBB-P2 revenue towards increasing PAD revenue in Gorontalo City. The research method uses a qualitative type with Gorontalo City government as the object of research. Data collection techniques with interviews and documentation. The results showed that PBB-P2 revenues in Gorontalo City amounted to 88,86% in 2016, 79,80% in 2017, and 81,24% in 2018, and receipt of PBB-P2 revenue towards PAD 2016 was 2,89%, in 2017 it was 2,80%, and 2018 it was 3,05%.
Gleidys Audina Hengkeng, Sifrid S. Pangemanan, Jessy D.L Waronggan
GOING CONCERN : JURNAL RISET AKUNTANSI, Volume 15, pp 299-306; doi:10.32400/gc.15.3.28543.2020

Abstract:
Inventory is very important for the survival of the company, the company must be able to estimate the amount of inventory it has. This study aims to determine the analysis of the application of drug inventory accounting based on PSAK No.14 at PT. Cempaka Indah Murni Manado engaged in the distribution of medicines. The analytical method used in this research is a qualitative descriptive method then the conclusion of the recording method applied in recording merchandise inventory is a computerized perpetual method, while the inventory valuation method uses the FIFO (First In First Out) method. The company does not recognize the purchase costs and conversion costs, the company only recognizes other costs such as shipping costs / shipping costs, incoming transfers, and sales costs because the products sold at PT. Cempaka Indah Murni Manado was sent from the head office in Surabaya. The results showed that the application of accounting for drug supplies was carried out. PT. Cempaka Indah Murni Manado is not in accordance with PSAK No. 14.
Brigita Maria, Grace B Nangoi, Syermi S.E Mintalangi
GOING CONCERN : JURNAL RISET AKUNTANSI, Volume 15, pp 488-495; doi:10.32400/gc.15.3.30384.2020

Abstract:
A sales cycle that is reached out well in a company due to the role of an adequate intern control. The applied of intern control can be used as supervision and can increase effectiveness in sales activities in the company. The purpose of this study was to determine how the applied and implementation of intern control of the sales cycle at UD. Sehat Indah Gorontalo. This type of research is descriptive qualitative. The analytical method used in this research is a descriptive method, where the research results are described in accordance with the actual situation obtained directly through interviews and documentation. Research result obtained indicate that intern control in the sales cycle at UD. Sehat Indah has been quite effective, however the implementation is not yet fully adequate, because there are still weaknesses and incompatibilities with one of the concepts of internal control.
Napisah Napisah
GOING CONCERN : JURNAL RISET AKUNTANSI, Volume 15, pp 440-455; doi:10.32400/gc.15.3.29999.2020

Abstract:
This study aims to examine the effect of non performing loan, capital adequacy ratio, and loan to deposit ratio on allowance for impairment losses with audit committee competencies as moderating variables on the public banking firms that listed in the Indonesia Stock Exchange for period 2014 to 2018. The independent variables of this study are non performing loan, capital adequacy ratio, and loan to deposit ratio, while the dependent variable in this study is allowance for impairment losses with audit committee competence as moderating variables. The method of analysis of this study is multiple regression analysis with moderating variables. This study uses purposive sampling method and get 20 public banking firms as the sample with 100 data observerd. The results of this study indicate that: (1) NPL significantly effect on CKPN; (2) CAR insignificant on CKPN; (3) LDR insignificant on CKPN; (4) KKA insignificanton CKPN; (5) NPL insignificant on CKPN while moderated by KKA; (6) CAR insignificant on CKPN while moderated by KKA; and (7) LDR insignificant on CKPN while moderated by KKA.
Clifford Aloa, Hendrik Manossoh, Lidia Mawikere
GOING CONCERN : JURNAL RISET AKUNTANSI, Volume 15, pp 436-439; doi:10.32400/gc.15.3.30078.2020

Abstract:
The accountability report represents responsibility for the village office funds obtained. This study discusses the implementation and accountability report of treasurers published. The type of this study is qualitative approach with descriptive method as analytical method. This study finds that the Responsibility Report of the Mapanget Field Office in Manado City is accordance to Permendagri 55 of year 2008 and Permendagri 130 of year 2018.
Ribka Josevira Logor, Harijanto Sabijono, Stanly W. Alexander
GOING CONCERN : JURNAL RISET AKUNTANSI, Volume 15, pp 521-526; doi:10.32400/gc.15.3.30175.2020

Abstract:
The Bad Debts is very influential on the decline in operating profit of the companyThis study aims to determine the presentation, recognition and measurement and disclosure of uncollectible receivables at PT. Angkasa Pura I (Persero) Manado Branch and conformity with PSAK 50, 55 and 60. This study uses qualitative research methods with descriptive methods. The evaluation method used is collecting data obtained through interviews and documentation, then analyzing the data and finally data processing data. The results of this study are receivables which are categorized into uncollectible receivables, namely receivables that have more than 6 months of maturity. The treatment of uncollectible receivables from PT. Angkasa Pura I (Persero) complies with Financial Accounting Standards namely PSAK 50, 55, and 60. The accounting treatment of uncollectible receivables must also be given special attention by companies to minimize uncollectible receivables.
Halim Ellena Muliadi, Stanly W Alexander, Hendrik Gamaliel
GOING CONCERN : JURNAL RISET AKUNTANSI, Volume 15, pp 496-503; doi:10.32400/gc.15.3.30183.2020

Abstract:
Income statement is a report that describes the success of a company in carrying out its business activities. In this case, Boulevard Hotel in recording the income statement is still very simple not in accordance with applicable financial standards, namely Accounting Standard Non Publicly Accountable Entities (SAK ETAP). This study aims to make an income statement and describe and compare the results of the calculation of revenues, costs and profits based on SAK ETAP with the results of the calculation applied by Hotel Boulevard. This research is a descriptive qualitative research. The research method used is descriptive method that is describing the results of research in accordance with the facts found in the field. The results obtained indicate that Boulevard Hotel has not prepared financial reports in accordance with SAK ETAP No. 5.
Vio Lolyta Manurung, Francis Hutabarat
GOING CONCERN : JURNAL RISET AKUNTANSI, Volume 15, pp 478-487; doi:10.32400/gc.15.3.30275.2020

Abstract:
The aims of this study is to test the effect of corporate governance on tax avoidance by using liquidity as a mediation in state-owned companies (BUMN) that have been listed on the Indonesia Stock Exchange (BEI) for the 2017-2019 period. This study uses descriptive analysis theory and processing is carried out in SPSS software. There are 20 state-owned companies (BUMN) listed on the Indonesia Stock Exchange (BEI) for the 2017-2019 period which were used as samples in this study. This study uses tax avoidance which functions as the dependent variable and uses corporate governance which functions as an independent variable and is assisted by using liquidity as a mediating variable. In addition, descriptive statistics, F test, and t test were also used in this study as statistical analysis. The results of the analysis in this study show that corporate governance has a significant effect on tax avoidance, while liquidity does not have a significant effect on tax avoidance with liquidity as the mediating variable.
Brando Nofdi Pusung, David P.E Saerang, Anneke Wangkar
GOING CONCERN : JURNAL RISET AKUNTANSI, Volume 15, pp 385-390; doi:10.32400/gc.15.3.29708.2020

Abstract:
Every organization needs an information system to facilitate the activities that have been carried out planned and supervised to control the company's financial cash flow. The purpose of this study is to evaluate the accounting information system for cash receipts and disbursements and observe whether there is synchronization between the system and the existing application. The method used is a descriptive qualitative research method that research begins by collecting and observing all parts in information comes in its entirety and the details are then collaborated to get a result. The results showed that the accounting information system for cash receipts and disbursements at PT. Daya Anugrah Mandiri is quite good, although there are a few mistakes when inputting cash and consumers names, but they can fulfill important elements of the accounting information system that are human resources, equipment, forms or documents, records/notes, procedures, and reports. Cash receipts and disbursements procedures are set up and done best to avoid mistakes that might occur, so until now the accounting information system for cash receipts and disbursements of PT. Daya Anugrah Mandiri can be done effectively.
Valencia Matthew Anis, Harijanto Sabijono, Stanley Kho Walandouw
GOING CONCERN : JURNAL RISET AKUNTANSI, Volume 15, pp 360-365; doi:10.32400/gc.15.3.29007.2020

Abstract:
The purpose of this study is to investigate how the application of environmental accounting in terms of managing production waste in fish canning companies PT. Samudra Mandiri Sentosa Bitung. This study is qualitative research. This study uses primary data. Primary data were collected by interview. The results of this study are PT. Samudra Mandiri Sentosa has identified, recognize, and measured environmental costs but the company has not made explicit and separate disclosure of environmental cost reports. Stages of treatment of environmental costs are treated as components of production costs, namely direct material costs, direct wage costs, and overhead costs.
Herman Pabusa, Stanly Alexander, Djeini Maradesa
GOING CONCERN : JURNAL RISET AKUNTANSI, Volume 15; doi:10.32400/gc.15.3.28870.2020

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Elisabet Mariani Buulolo, Fony Yurika Zalmi, Ayu Sihite, Nadia Nurhaliza Daulay, D Sakuntala
GOING CONCERN : JURNAL RISET AKUNTANSI, Volume 15, pp 340-351; doi:10.32400/gc.15.3.28349.2020

Abstract:
This study aims to determine and to analyze the effect of the efficiency ratio, operation risk and liquidity against profitability in Textile and Garment Sub Sector Companies listed on the Indonesia Stock Exchange for the period 2012-2018. The research method used in this research is quantitative research methods, the type of research is quantitative descriptive. The population in this study were all companies in the Textile and Garment Sub-Sector as many as 17 companies with purposive sampling techniques obtained by 6 companies the data analysis method used in this study is the method of multiple linear regression and the classical assumption test. The results of this study indicate that simultaneously efficiency ratio, liquidity operational risk has a significant effect on profitability in the Textile and Garment sub-sector companies listed on the Indonesia Stock Exchange for the period 2012-2018 with the results of Fcount = 4.586> Ftable = 2.85. Partially, the efficiency and operational risk ratios have no significant effect on profitability while liquidity has a positive and significant effect on profitability with a tcount = 3.382> ttable = 2.02619 with a significant value of 0.002
Bernita Siallagan, Ventje Ilat, Treesje Runtu
GOING CONCERN : JURNAL RISET AKUNTANSI, Volume 15, pp 332-339; doi:10.32400/gc.15.3.28876.2020

Abstract:
Micro, Small and Medium Enterprises are business sectors that have large tax revenue opportunities. The development of Micro, Small and Medium Enterprises (MSMEs) contributes positively to the handling of economic and social problems. Micro, Small and Medium Enterprises (MSMEs) can help the government in reducing poverty, reducing the amount of unemployment, and social inequality. In helping to increase this small and medium economic activity, the government provides tax services for MSME taxpayers with a 0.5% tax rate on gross income not exceeding Rp4.8 Billion. PP No. 23 of 2018 concerning the imposition of MSME tax. This study aims to evaluate how the level of UMKM tax revenue when PP No. 46 of 2013 and when the PP No. 23 of 2018. The method used in this study is a comparative descriptive analysis method. The results showed that the growth of taxpayers who make payments increased while UMKM tax revenues decreased due to tariff cuts
Nindy Vannesya Budiman, Herman Karamoy, Victorina Z Tirayoh
GOING CONCERN : JURNAL RISET AKUNTANSI, Volume 15, pp 366-375; doi:10.32400/gc.15.3.29674.2020

Abstract:
An internal control system for credit sales is needed to support the continuity operation of the company. By good internal recovery, credit sales activities can avoid the risks that cause losses. The objective of this study is to analyze the internal control system for credit sales applied at PT. Rajawali Nusindo Manado Branch and at the same time determine the system of internal control over credit sales has been well implemented by using descriptive qualitative approach. The analytical method used in this study is descriptive method which describes the results in accordance with those found directly through the process in the field. The result of PT. Rajawali Nusindo Manado Branch shows that the internal control system for credit sales is not being well protected due to a mismatch with some internal control components.
Lucyana Aprillya Simanjuntak, Hendrik Manossoh, Sintje Rondonuwu
GOING CONCERN : JURNAL RISET AKUNTANSI, Volume 15, pp 376-384; doi:10.32400/gc.15.3.29695.2020

Abstract:
The performance report of government agencies performance is a form of accountability in presenting, reporting and disclosing the mission of the agency in the form of activities and activities that are the responsibility of the stakeholders who have the right and authority to request such accountability. Performance Reports presented in accordance with applicable regulations can be utilized to make a decision and steps to be taken in the future in improving agency performance. This study aims to determine the performance report of BAPPEDA has been presented in accordance with the regulations and assess the work achievements of BAPPEDA. The analytical method used is descriptive qualitative. The results of this study indicate that the BAPPEDA performance report is in accordance with the guidelines of the State administration agency (LAN) and the BAPPEDA performance achievements are in good class so that the BAPPEDA performance report can be used for decision making.
Bella Angelina Kasakeyan, Herman Karamoy, Lidia Mawikere
GOING CONCERN : JURNAL RISET AKUNTANSI, Volume 15, pp 352-359; doi:10.32400/gc.15.3.28895.2020

Abstract:
A successful government is a government that always provides public services by applying the character of good goverance. One of the important things to achieve the character of good governance is the evaluation of cash expenditures. Cash expenditures are used for various types of payments, one of which is direct expenditure and is very important to support the implementation of government programs that have been previously planned. Cash expenditures procedures consist of: 1) Issuance of a letter of provision of funds, 2) Submission of a request for payment, 3) Issuance of a payment order, 4) Issuance of a warrant for disbursing funds, and 5) Issuance of a letter accountability. The analytical method used is descriptive analysis method. The result of the study showed that the implementation of the system and procedure for the direct expenditure of cash expenditures at the Regional Industry and Trade Office of North Sulawesi Province was in accordance with the applicable laws and regulations. So it can be concluded that the application of the system and procedure for the direct expenditure of cash expenditure at the Regional Industry and Trade Office of North Sulawesi Province has been carried out properly and in accordance with Minister of Home Affairs Regulation number 21 of 2011.
Andry Sugeng
GOING CONCERN : JURNAL RISET AKUNTANSI, Volume 15, pp 405-416; doi:10.32400/gc.15.3.29211.2020

Abstract:
This study aims to analyzie and obtain empirical evidence about the effect company size, leverage, board of commisioners and profitability on the corporate social responsibility disclosure to coal mining companies in Indonesia. The independent variables of this study are company size, leverage, board of commisioners, and profitability while the dependent variable of this study is the disclosure of corporate social responsibility. The study conducts multiple regression analysis by using mining companies which listed in the Indonesia Stock Exchange (BEI) over period between 2016 to 2018 with a total of 44 companies. This study collects the data by purposive sampling method that makes the total sample is 17 companies with 51 data of financial statements companies as research observations. This study finds that: (1) company size not significant effect to corporate social responsibility disclosure;(2) leverage not significant effect to corporate social responsibility disclosure;(3) board of commisioners not significant effect to corporate social responsibility disclosure; and (4) profitability significantly effect to corporate social responsibility disclosure.
Vionalisa Chandra, Ventje Ilat, Meily Y. B. Kalalo
GOING CONCERN : JURNAL RISET AKUNTANSI, Volume 15, pp 399-404; doi:10.32400/gc.15.3.30061.2020

Abstract:
Assets remain the most important part in supporting the company's operational activities, especially for companies engaged in the hotel industry. Therefore, it is necessary to have an appropriate fixed asset accounting policy in accordance with PSAK No. 16. This study aims to determine how the recognition, measurement, and presentation of accounting for fixed assets based on PSAK No. 16 at the Arviel Gorontalo Hotel. This study uses qualitative approach that compares the actual situation with relevant theories related to the problem. The data obtained is the result of interviews and documentation. Analysis is done by comparing the financial statements of the Arviel Gorontalo Hotel with PSAK No. 16. The results show that the Arviel Hotel Gorontalo has not fully implemented the accounting for fixed assets in accordance with PSAK No. 16.
Neneng - Hasanah
GOING CONCERN : JURNAL RISET AKUNTANSI, Volume 15, pp 426-435; doi:10.32400/gc.15.3.29921.2020

Abstract:
The purpose of this study is to analyze the influence of leverage, company size, and profitability on the disclosure of corporate social responsibility of public firms of textiles and garment that listed in the Indonesia Stock Exchange over 2016 until 2018. The independent variables of this study are leverage, company size, and profitability while the dependent variable is the Corporate Social Responsibility (CSR) disclosure. This study conducts logistic regression analysis on 45 public firms of textiles and garment that taken by purposive sampling method. The results of this study show that: (1) leverage significantly effect on corporate social responsibility disclosure; (2) company size insignificant on corporate social responsibility disclosure; and (3) profitability significantly effect on corporate social responsibility disclosure.
GOING CONCERN : JURNAL RISET AKUNTANSI, Volume 15, pp 307-315; doi:10.32400/gc.15.3.28542.2020

Abstract:
Land and Building Tax is a state tax imposed on land and or buildings in accordance with Law Number 12 of 1994. The purpose of this study is to determine whether revenue recognition and accounting records of PBB-P2 at the Regional Tax and Retribution Management Agency city of Bitung is in accordance with Government Regulation Number 71 Year 2010. This study uses descriptive qualitative research where primary data obtained directly will then be analyzed, so that the results obtained can answer the main purpose of this study. The results show that recognition of tax revenue in Bitung City BPPRD which included, among others, recognition of tax revenue-LRA (Budget Realization Report), recognition of tax-LO income (Operational Report) and recording of PBB-P2 accounting at BPPRD in Bitung, had going well and in accordance with Law Number 71 of 2010.
Ridhwan Muhammad Isma’Il Pakaja, Jantje J. Tinangon, Dhullo Afandi
GOING CONCERN : JURNAL RISET AKUNTANSI, Volume 15, pp 465-477; doi:10.32400/gc.15.3.30203.2020

Abstract:
Good village financial management is an important aspect in the success of village development and community welfare. Moreover, each year the funds allocated to each village have increased. Good village financial management is management that is in accordance with guidelines set by the government, which is contained in Permendagri Number 113 of 2014 concerning Village Financial Management. The purpose of this study is to analyze the adequacy of village financial management, especially in the process of expenditure administration organized by the Ongkaw Tiga Village Government. In this study, the type of data used is qualitative data, while for data sources using primary data, and the analytical method used is descriptive analysis method. Based on the results of the study, it was concluded that in the preparation of the RAB, filing employee expenditure, filing SPP on goods and services spending, filing SPP capital expenditure almost everything done by the Ongkaw Tiga village government can be said to be not complied with. After the evaluation, the factors that influence the non-compliance of the village government in carrying out the procedures for submitting village expenditures are the lack of knowledge and understanding of the village apparatus from the Village Head to the Implementing Officer on the rules imposed so that there are many errors in the preparation or preparation of these documents.
Veronica Ilat, Harijanto Sabijono, Sintje Rondonuwu
GOING CONCERN : JURNAL RISET AKUNTANSI, Volume 15, pp 514-520; doi:10.32400/gc.15.3.30178.2020

Abstract:
Allowance for impairment losses are reserves that must be formed by the Bank to face the risk of loss due to investment. The purpose of this study is to compare PSAK 55 and 71 about financial instruments and recognition, measurement, especially about impairment and uncollectible financial assets and to find out how the implications are for companies after the adoption of PSAK 71 about financial instruments at PT North Sulawesi Venture Facility. Data analysis method used is descriptive qualitative. The results of the study found differences in the formation of CKPN in PSAK 55 appearing if an event occurred which resulted in the recognition of defaults and using the LIM Loss Incurred Method but in PSAK 71 CKPN at the beginning of the recognized period, using the ECL Expected Credit Loss method. In conclusion, the application of PSAK 71 to PT The North Sulawesi Venture Facility will begin in 2020 with the finalization of the December 2020 report, but the concrete impact will be on the number of CKPNs that become larger.
Lidya Angrini Sarapi, David P.E. Saerang
GOING CONCERN : JURNAL RISET AKUNTANSI, Volume 15, pp 504-513; doi:10.32400/gc.15.3.30684.2020

Abstract:
Procurement of goods and services that are not healthy has an impact on the losses to be borne by the community, including the low quality of services received from the government. This study aims to analyze and test the suitability of the procedures for the procurement of goods and services in the Investment and One Stop Integrated Service of North Sulawesi with Presidential Regulation Number 16 of 2018 concerning Procurement of Government Goods / Services and Government Regulation Number 60 of 2008 Government Internal Control System (GICS). The analytical method used in this study is a descriptive method that starts with collecting data to be analyzed then a conclusion is drawn and the type of research used is descriptive qualitative. The results of the study obtained that the Procedure for Procurement of Goods and Services in the Investment and One Stop Integrated Service of North Sulawesi adjusted to Government Regulation Number 16 of 2018 and Government Regulation Number 60 of 2008 has been carried out well.
Yudith Pius Stevan Kaunang
Published: 3 March 2020
ACCOUNTABILITY, Volume 9, pp 1-7; doi:10.32400/ja.28164.9.1.2020.1-7

Abstract:
Government Regulation (or Peraturan Pemerintah-PP) Number 58 of year 2005 concerns Regional Financial Management and Regulation of the Minister of Home Affairs (or Permendagri) Number 13 of 2006 concerning Regional Financial Management Guidelines as amended several times, most recently by Permendagri Number 21 of 2011 it is stated that regional finance is managed in an orderly manner, obeying the laws and regulations, efficiently, economically, effectively, transparently, and responsibly by paying attention to the principles of justice, propriety, and benefits to society.Financial management in the regions requires a reliable application, which is an application that can process data (input) and produce information (output) to assist management in making decisions, and can produce financial reports and other financial information more comprehensively, includes information about the regional financial position, financial performance conditions, and accountability of local governments.In term to optimize the performance of regional financial management,the Financial and Development Supervisory Agency (or Badan Pengawasan Keuangan dan Pembangunan) has responded positively through the development of a financial SIMDA application program. This SIMDA financial application has been integrated starting from the budgeting function, regional financial administration functions, to the accounting and reporting functions.The type of data used in this study is, Qualitative Data is data obtained from the technique of gathering through a Questionnaire.This data collection was carried out on 48 Regional Work Units in the Minahasa Regency. The results of this study indicate that competency, motivation and organizational commitment have a significantly positive and partially significant impact on performance of financial management.
Nirina Tahir, Asrudin Hormati, Zainuddin Zainuddin
Published: 3 March 2020
ACCOUNTABILITY, Volume 9, pp 28-35; doi:10.32400/ja.27989.9.1.2020.28-35

Abstract:
This study is designed based on problems related to debt policy. The debt policy in every company has a direct effect on the financial position. The use of debt that which too high provides great risk, but if the companies are able to manage debt properly; then the use of debt shall increase profits for shareholders. The purpose of this study was to determine and analyze the effects of managerial ownership, institutional ownership, free cash flow, assets structure, and dividend policy on companies indexed LQ-45 wich listed on the Indonesia Stock Exchange. The sampling technique of this study is purposive sampling which produced 85 observations. This study uses secondary data in the form of annual reports. The tool of analysis of this study is multiple regression with support of statistical package for social scientists (SPSS) software. The results show that: (1) managerial ownership has no effect on debt policy; (2) institutional ownership has a negative effect on debt policy; (3) free cash flow has a negative effect on debt policy; (4) assets structure has a negative effect on debt policy and (5) dividend policy has no effect on debt policy.
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