The Journal of Applied Accounting is an accounting journal that publishes articles in the field of accounting that contribute to the development of accounting science, accounting practices, and the accounting profession. We accept most research-based articles related to accounting science, accounting practice, and the accounting profession. The scope of topics includes: (1) Management Accounting, (2) Financial Accounting, (3) Public Sector Accounting, (4) Sharia Accounting, (5) Accounting Information Technology, (6) Audit, (7) Taxation.
The Role of Spiritual Auditors to Prevent Fraud in Regional Government Institutions
The purpose of this study is to analyze whether government internal auditors with spiritual intelligence can play a role in preventing fraud in government. This study took government internal auditors assigned to the Financial and Development Supervisory Agency (BPKP) in province level as the subject. The data analysis method used was the Structural Equation Model (SEM) with the AMOS application. The results of the study proved that spiritual intelligence has a positive and significant influence on auditor performance, auditor performance and spiritual intelligence have a positive and significant impact on fraud prevention, and auditor performance can provide a mediating effect in the influence of spiritual intelligence on fraud prevention. Keywords: Spiritual Intelligence; Auditor Performance; Fraud Prevention
Spiritual Intelligence; Auditor Performance; Fraud Prevention
Copyright (c) 2025 Helly Aroza Siregar https://creativecommons.org/licenses/by-nc/4.0/
Implementation of SIAPIK for Preparing MSME Financial Statements (Case Study on The Ri.ch Event Organizer)
Financial statements are very important for all businesses, including MSMEs, because they can be used by MSME actors or lenders to analyze the condition of a business. However, many have not prepared them in accordance with SAK EMKM and without using applications due to limited knowledge or capability. The researcher selected The Ri.ch Wedding and Event Organizer as the research object. This study aims to develop accounting policies, classify transactions, and prepare financial statements in accordance with SAK EMKM through the implementation of SIAPIK. This research applies a qualitative approach with data obtained from interviews, observations, and documentation. The data consist of an overview of the business, business processes, and financial transactions. Data analysis produced accounting policies, transaction classifications, and the application of SIAPIK-based financial statements. The study on The Ri.ch Wedding and Event Organizer found that this business has not yet used financial applications and SAK EMKM, which caused difficulties in bookkeeping. SIAPIK is offered as a practical solution with the implementation of SAK EMKM as the basis for its preparation. With this research, MSME actors can understand how to prepare financial statements easily, quickly, and in a standardized way, which can then be used by stakeholders in decision-making. Keywords: MSMEs, Business Processes and Financial Transactions, Financial Statements, SIAPIK, SAK EMKM
Business Processes and Financial Transactions
Copyright (c) 2025 Marcelo Sumaraw*, Cindy Sutanto, Archelia Avril Margareth Dalisang, Ni Made Devi Artani, Raykes Hinrich Tuerah https://creativecommons.org/licenses/by-nc/4.0/
Pengaruh Faktor-Faktor Fundamental Terhadap Nilai Perusahaan
The purpose of this research to determine the influence of investment decisions, funding decisions and profitability on company value. Case studies of real estate and property companies listed on the IDX in 2019-2022" The type of data used is secondary data Financial reports of Real Estate and Property companies that go public on the Indonesia Stock Exchange (BEI) for the period 2019 to 2022. Data obtained from IDX website: www.idx.co.id, the sample was determined using a purposive sampling method, there were approximately 45 Real Estate and Property companies. In the existing population, the sample that meets the specified criteria is 23 companies the results of data analysis regarding the influence of investment decisions, funding decisions and profitability on company value in real estate and property companies listed on the Indonesia Stock Exchange (BEI) for the period 2019 – 2022. The conclusion is that investment decisions, funding decisions and profitability simultaneously influence company value in real estate and property. The F value = 7.206 with a significance of 0.000 is smaller than the expected significance level of 0.05 so that Ha is accepted and Ho is rejected. Keywords: Investment decisions, financing decisions and profitability
The Role of Follow-up of Audit Recommendations and Financial Performance on Incumbents Electability in Indonesia
This study aims to analyse the effect of follow-up of audit recommendations and local government financial performance on incumbent electability. Using a quantitative approach and secondary data from local elections in Indonesia in 2017, 2018, and 2020, this study involved a final sample of 428 observations consisting of 26 governor elections, 76 mayor elections, and 326 regent elections. The results show that the main variables analysed, namely follow-up to audit recommendations and financial performance, play a role in increasing the electability of incumbents. Good local government financial management, especially those related to accountability and sustainability of local finances, was shown to affect the level of electability of incumbents. This study has important implications for local government awareness of the role of audit practices and government financial management in increasing public trust and satisfaction. The findings emphasize the importance of implementing good financial governance and accountability as one of the factors that can support increased political support for incumbents in general elections. Keywords: Incumbent Electability, Follow-up of Audit Recommendations, Financial Performance, Financial Independence.
Elektabilitas Petahana, Tindak Lanjut Rekomendasi Audit, Kinerja Keuangan, Kemandirian Keuangan
Copyright (c) 2024 Rarah Indahyanti, Moh. Iqbal Bakry, Andi Chairil Furqan, Megawati Megawati
Pengaruh Good Corporate Governance terhadap Kinerja Keuangan dengan CSR Sebagai Variabel Intervening
This study aims to examine the impact of implementing Good Corporate Governance (GCG) principles on financial performance, with Corporate Social Responsibility (CSR) disclosure acting as a mediating variable. The research focuses on mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. Financial performance is measured using the Return on Assets (ROA) indicator. The audit committee is assessed based on the number of its members, while institutional ownership is evaluated by the percentage of shares owned by institutions relative to the total shares outstanding. CSR disclosure is analysed using the number of items aligned with the Global Reporting Initiative (GRI) standards. The study population consists of 63 companies, from which 25 were selected using a purposive sampling method based on specific criteria. Data were sourced from annual reports available on the IDX and analysed using the Partial Least Square (PLS) method, supported by the WarPLS 8.0 software. The findings reveal that both the audit committee and institutional ownership have a significant positive effect on financial performance. However, CSR disclosure has a significant negative impact on financial performance. Furthermore, the audit committee and institutional ownership significantly and positively influence CSR disclosure. Despite this, CSR disclosure does not mediate the relationship between the audit committee and financial performance, nor between institutional ownership and financial performance. The study underscores the importance of effective corporate governance in enhancing financial outcomes, while also highlighting the need for a more strategic approach to CSR disclosure to create tangible benefits for companies. Keywords: audit committee, institutional ownership, financial performance, corporate social responsibility.
komite audit, kepemilikan institusional, kinerja keuangan, corporate social responsibility.
Copyright (c) 2024 Andi Muhammad Rizqan, Mohammad Iqbal Bakry, Jurana Jurana, Andi Ainil Mufidah Tanra
Temuan Audit Dalam Karakteristik Kepala daerah, Karakteristik Daerah, dan Kinerja Keuangan
The complexity and diversity of accountability issues in local financial management, as indicated by audit results, often point to violations of the law and weaknesses in the internal control framework. The purpose of this study is to examine the impact of regional head characteristics, regional characteristics, and financial performance on audit findings. Budget realization reports, balance sheets, and audit findings of local governments in Central Sulawesi Province for the period 2018-2023 are the data observed in this study. Data analysis was carried out with the Structural Equation Modeling-Partial Least Squares (SEM PLS) analysis tool with the WarpPLS version 7.0 application. The results of this study indicate that audit findings are significantly influenced by regional characteristics, regional head characteristics, and financial performance. This study suggests that to reduce audit findings, local governments need to create a strong and integrated internal control system. This requires implementing clear financial management practices as well as increasing the capacity of human resources to help understand and apply appropriate control principles. Keywords: audit findings, characteristic district, characteristics of district head, controlling, financial worker
Copyright (c) 2024 Maya Al Zahra, N Yamin, Muhammad Ilham Pakawaru, Sugianto Sugianto
Achieving Sustainable Development Goals (SDGs) Through Government Effectiveness and Control Over Corruption (A Cross-Country Study)
This research is driven by the enormous challenges in achieving the Sustainable Development Goals (SDGs), often hampered by weak governance and rampant corruption in many countries. Therefore, this research aims to determine the impact of controlling corruption and the effectiveness of global governance on achieving SDG 16. The method used in this research is purposive sampling using cross-country quantitative data from 2017 to 2021, with the final sample consisting of 145 countries and a total of 725 observations. Data is collected from various international sources such as the World Bank, Transparency International, Sustainable Development Report, and Human Development Report. Hypotheses were formulated and tested using multiple linear regression analysis using the STATA-17 software program. The research results show that government effectiveness and the Corruption Perception Index (CPI) positively affect achieving SDG 16. Countries that score higher in indicators of government effectiveness and control of corruption tend to make better progress in achieving SDG 16, and vice versa. Therefore, strengthening efforts to achieve SDG 16 requires political reform to strengthen state institutions, increase transparency and accountability, and ensure effective control over anti-corruption.
Copyright (c) 2024 Dita Indriyani, Muhammad Ikbal Abdullah, Andi Chairil Furqan, Lucyani Meldawati, Megawati Megawati
Integrasi Teori Dan Praktik Dalam Matakuliah Auditing: Pendekatan Pembelajaran Untuk Mahasiswa Akuntansi Politeknik Negeri Ambon
This research aims to explore the effectiveness of integrating theory and practice in auditing courses. By combining contextual and practice-based learning approaches, this research is expected to provide insight into how accounting study programs can improve the quality of graduates and the relevance of the curriculum to industry needs. This research is qualitative research, the method used is a case study where this method aims to understand in depth how theory and practice are integrated in auditing courses at the Ambon State Polytechnic. Participants in this research were selected using purposive sampling, where only students were selected who had taken auditing courses and were currently taking practicum courses. The data collection technique used was in-depth interviews, data analysis techniques were carried out using a thematic analysis approach. The research results are based on data obtained through interviews and classroom observations on students. The integration of theory and practice through PBL and LCM has a positive impact on improving students' analytical, communication and collaboration skills. This method is in line with Experiential Learning Theory (Kolb, 1984), which emphasizes that students learn more effectively when directly involved in practical experience. Keywords: Integration,theory, practice, auditing,learning approach
Analysis Literacy Finance Sharia On Student Postgraduate School Tall Knowledge Economics (STIE) Panca Bhakti Palu
Objective study This is (1) Knowing And analyze Literacy Finance Sharia On Postgraduate Students at School Tall Knowledge Economy (2) Knowing And analyze factor Supporter Literacy Finance Sharia On Postgraduate Students at School Tall Knowledge Economy Panca Bhakti Palu and (3) Knowing And analyze factor inhibitor Literacy Finance Sharia On Postgraduate Students at School Tall Knowledge Economy Five Devotions of the Hammer. Type study This is study qualitative. with selected informants as much as five people. Data collection using technique observation , interview And documentation. Technique data analysis used namely (1) Data collection (2) Data reduction (3) Data presentation (4) Verification (5) Conclusion . Results study this concludes; (1) Literacy Finance Sharia On Postgraduate Students at School Tall Knowledge Economy Panca Bhakti Palu has not been implemented properly. (2) factors Supporter Literacy Finance Sharia On Postgraduate Students at School Tall Knowledge Economy Panca Bhakti Palu , namely; (a) education (b) Sharia Law (c) gender (d) family and (e) external environment. (3) F actors inhibitor Literacy Finance Sharia On Postgraduate Students at School Tall Knowledge Economy Panca Bhakti Palu (a) Lack of understanding from students about Islamic financial literacy (b) Lack of promotion from Islamic banking.
Copyright (c) 2024 Faizal Asdar, Muhammad Rudin
The Influence of Regional Function Budgets on the Re-Election of Incumbents in Indonesia
This research analyzes the impact of budgeting realization on regional functions on the probability of re-election of incumbents in Indonesia in 2014-2020 with a final sample size of 3,440 observations. Through a probit regression analysis approach and case studies in several regions in Indonesia, this research explores the relationship between the size of budget realization for certain functions in the region and the chance of the incumbent returning in the general election. The results of the research show that there is a significant positive and negative correlation between the realization of budgeting for the functions of education, public facilities, and regional culture and tourism and the level of incumbent re-election. These findings highlight the role of budget realization in influencing public perceptions of incumbent performance and regional head election strategies in maintaining their position. The implication of these findings is the need for a deeper understanding of the dynamics of budget politics at the local level as well as the need to ensure transparency and accountability in the use of public budgets to minimize the potential for misuse for political interests. Researchers are expected to be able to analyze further the factors that can influence the incumbent's re-election. Keywords: Regional Function Budget, Regional Head Election, Regional Government, Incumbency
Regional Function Budget, Regional Head Election, Regional Government, Incumbency
Copyright (c) 2024 Yopi Loves, Andi Chairil Furqan, Nina Yusnita Yamin, Muhamad Iqbal
Analisis Rasio Keuangan Daerah Untuk Menilai Kinerja Keuangan Daerah Pada Pemerintah Kota Ambon
Effective and transparent regional financial management reflects the financial performance of the Ambon City Government in supporting the achievement of community welfare levels. The government's financial measurement is carried out through financial ratio analysis based on regional financial statements. This study aims to analyze the regional finances of Ambon City based on the Local Government Financial Statements managed by the BPKAD of Ambon City. The analysis is conducted using the ratios of fiscal independence, budget effectiveness, budget efficiency, and fiscal decentralization degree. This research adopts a descriptive quantitative method. The data sources used include primary data obtained from the Financial and Asset Management Agency (BPKAD) of Ambon City, such as the Realization Report on Regional Budget and Expenditures for the 2019-2023 period. The indicators used in this study include the following ratios: Fiscal Dependency Ratio, Budget Effectiveness Ratio, Efficient Budget Usage Ratio, and Fiscal Authority Distribution Ratio. The research findings indicate that the financial performance of the BPKAD of Ambon City, based on (1) Fiscal Independence Ratio, with an average ratio of 18.95% during the 2019-2023 period, is still considered low. Therefore, it is important for the Ambon City Government to continuously explore PAD (Local Revenue) potential so that dependence on transfer funds can decrease, improving the region's fiscal independence. (2) The Effectiveness Ratio indicates that Ambon City is ineffective, with a ratio value of 74.19%, below 100%. (3) The Efficiency Ratio of Ambon City is considered inefficient, with an average ratio ranging from 90% to 100%, specifically 95.43%. (4) The Fiscal Decentralization Degree Ratio of Ambon City is still considered insufficient, with a ratio value of 15.49%. Keywords Keywords: Financial Performance of the Region, PAD, Fiscal Independence Ratio of the Region Ratio of Budget Efficiency
Copyright (c) 2024 Rasni Hanipa Usemahu, Sherlie Evabioni Latuamury
Makna Laba Dalam Perspektif “Pemulung” Tempat Pembuangan Akhir Kawatuna
This study aims to reveal the meaning of profit in the perspective of scavengers. This study uses a qualitative method with a phenomenological approach to find out the meaning of profit for scavengers, to find out through interviews and in exploring in depth the individual's perspective on the phenomenon raised. The results of the study revealed that scavengers see several dimensions, namely the social dimension, the psychological dimension and the spiritual dimension which interpret it as profit forming profit forming scavenger self-love, Profit forming scavenger self-defense, Scavenger Emergency Fund Savings and Profit: The Foundation of Family Needs. Keywords: meaning of profit, scavenger, self-love, self-defense, family needs
Copyright (c) 2024 Aprilia Cristin Yansen Mongi, Sugianto Sugianto, Ernawati Usman, Abdul Kahar
Analisis Faktor yang Mempengaruhi Pengungkapan Laporan Keberlanjutan Pada Perusahaan Sektor Energi
Companies that adopt ESG will undoubtedly align their operations with economic, environmental and social considerations. Companies need a medium to communicate their operations to stakeholders, one of which is a sustainability report. Purpose of this study is to determine and analyze the factors that are thought to influence sustainability disclosure. Population studied consisted of energy sector companies listed on the IDX from 2020 – 2022. Purposive sampling is the method used by this study to find a testable sample using certain criteria. The sample in the study was 33 samples. Multiple linear regression analysis is the method for analyzing the data that has been determined, with software assistance, namely IBM SPSS Statistic 26. This study found that company size has an influence on sustainability disclosure, this is because larger companies tend to disclose sustainability reports to communicate their environmental and social responsibilities, so as to maintain a good reputation. Meanwhile, profitability and leverage have no influence on sustainability disclosure, this is because companies that have high or low profitability and leverage are still required to disclose sustainability. Keywords: Company Size, Leverage, Profitability, Sustainability report
Copyright (c) 2025 Muhammad Rijal, Rifqi Novriyandana, Enny Hardi
Analisis Kontribusi dan Laju Pertumbuhan Pajak Restoran terhadap pendapatan asli daerah kota Ambon
In Law Number 28 of 2009 on Regional Taxes and Levies, local governments are granted the authority to explore financial resource potentials by establishing new types of taxes and levies not previously regulated, provided they meet the established criteria and reflect the aspirations of the community. Regional taxes, as one of the components of Local Revenue (PAD), are used to finance various regional expenditures, both routine and for development purposes. Regional taxes are expected to be a vital source of financing for government administration and regional development, as well as contribute to the improvement and equitable distribution of community welfare. Regional taxes are divided into two main categories: provincial regional taxes and regency/city regional taxes. This study aims to determine the contribution and growth rate of restaurant taxes in Ambon City. The research method used is descriptive quantitative analysis, particularly in describing the results of calculations of the contribution and growth rate of restaurant taxes in the local revenue of Ambon City. The research object is the Ambon City Regional Revenue Office. This study shows that the contribution of restaurant taxes over the last five years (2020-2024) has fluctuated, with a significant increase in the growth rate in 2022, but a sharp decline in the following year. The study indicates that the Ambon City government has not been able to maintain and increase the contribution of restaurant taxes in the last five years. This is due to the lack of active involvement from officers in collecting taxes and in socializing the sanctions and payment procedures to the community, particularly to restaurant entrepreneurs. Keywords: Restaurant Tax, Contribution, Growth Rate, Local Revenue (PAD)
Copyright (c) 2025 Angel Merlyn Pattimahu
Studi Analisis Konten Dalam Drama Korea Selatan ”The Auditors”: Representasi Etika Pofesi Auditor
This study aims to analyze the representation of auditor professional ethics in the South Korean drama “The Auditors”, and to compare it with the reality of the auditing profession in Indonesia. This research employs a qualitative approach with content analysis on the drama’s visual narrative. The results show that ethical principles such as integrity, objectivity, professional competence, confidentiality, and professional behavior are accurately represented in the drama. However, ethical violations are still common in Indonesian practice due to organizational pressure and weak oversight. This drama also highlights the potential of popular media as an educational tool that shapes a positive perception of the auditing profession. Keywords: Auditor Ethics; Korean Drama; Independence; Code Of Ethics; Media Representation
Keywords: Auditor Ethics; Korean Drama; Independence; Code Of Ethics; Media Representation
Copyright (c) 2025 Nadia Saputri Gani, Niswatin Niswatin, Nilawaty Yusuf
Management Audit To Assess The Human Resource Function Of The Finance Department At RSUD Anuntaloko Parigi
This study aims to assess the effectiveness of managing the human resources (HR) function in the finance department of Anuntaloko Parigi Hospital through a management audit approach. Management audit is used as an evaluation tool to measure the extent to which the HR function is carried out effectively in accordance with applicable standards. This research uses descriptive qualitative methods with data collection techniques in the form of interviews and documentation. The audit object includes seven aspects of the HR function, namely planning, recruitment, selection and placement, training and development, performance appraisal, compensation, occupational health and safety, and termination of employment (PHK). The audit results show that most HR functions have run effectively and in accordance with applicable standards. However, weaknesses were found in the aspects of long-term HR planning and recruitment processes that were not fully transparent. This study recommends the need for improvements in job and workload analysis on a regular basis and strengthening the competency-based recruitment system. Management audit is proven to be a strategic tool in identifying weaknesses and encouraging improved HR performance in the hospital environment.
Copyright (c) 2025 Safiatul Ulla, Muhammad Ansar
Implementation Of Accounting Information System For Inventory Of Medicines At Anuntaloko Parigi Regional General Hospital
This study aims to explore the application of accounting information systems in the management of medicine inventory at Anuntaloko Parigi Hospital. The transformation from a manual Excel-based system to an integrated system using the Mirsa application is an important point in an effort to improve the efficiency and accuracy of recording and reporting. This research uses a qualitative method with a phenomenological approach to explore the direct experiences of hospital employees, such as the pharmacy and finance departments. The results showed that the implementation of the accounting information system has improved recording efficiency, structured the procurement process, and provided a correction mechanism for recording errors. Technical constraints such as network disruptions and initial adaptation processes were overcome through training and infrastructure improvements. In addition, internal and external audits have strengthened accountability and system sustainability. This study confirms that the successful implementation of accounting information systems is not only determined by technology, but also by the readiness of human resources and coordination between work units in the hospital.
Copyright (c) 2025 Si Putu Kezya Carolina, Muhammad Ansar
Pengaruh Penggunaan QRIS dalam meningkatkan efektifitas dan efiisiensi UMKM di kota Ambon
This study aims to understand the real role of QRIS in increasing the effectiveness and efficiency of MSMEs, as well as providing input for policy makers and business actors in encouraging the digitalization of the MSME sector more widely and evenly in the city of Ambon. QRIS as a standardized digital payment system in Indonesia is expected to provide convenience in transactions, speed up the payment process and reduce the use of cash. The method used in this study is descriptive qualitative with a literature method through a literature study sourced from journals of previous research results related to the title and through access to several data obtained from the website as information publications. The results of the study show that the Use of the QRIS Payment System has a positive effect on increasing the income of MSMEs in Ambon City. However, there are several obstacles that are felt, namely: There are still those who do not understand how to use QRIS and are constrained by internet access in several areas of Maluku. So it is hoped that the government and related parties can take part in optimizing the benefits of QRIS in accelerating economic growth. Keywords: QRIS, Effectiveness, Efficiency, MSMEs
Copyright (c) 2025 Hasmawati Hasmawati, Septina Louisa Siahaya, Chrestiana Aponno
Pengaruh Corporate Social Responsibility, Manajemen Laba, dan Nilai Perusahaan Terhadap Penghindaran Pajak
Penelitian ini bertujuan untuk mengetahui pengaruh corporate social responsibility, manajemen laba, dan nilai perusahaan terhadap penghindaran pajak pada perusahaan Basic Materials yang terdaftar di Bursa Efek Indonesia tahun 2019-2023 baik secara parsial maupun simultan. Penelitian ini dilakukan dengan menggunakan metode penelitian deskriptif. Data yang digunakan dalam penelitian ini adalah data sekunder yang bersumber dari laporan keuangan tahunan perusahaan dari Bursa Efek Indonesia. Populasi dalam penelitian ini berjumlah 103 perusahaan Basic Materials. Sampel dalam penelitian ini terdiri dari 17 perusahaan yang dipilih berdasarkan teknik purposive sampling sesuai kriteria yang terpilih. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis data panel yang diolah menggunakan software EViews versi 12. Berdasarkan hasil analisis menunjukkan bahwa secara parsial corporate social responsibility tidak berpengaruh terhadap penghindaran pajak, manajemen laba berpengaruh negatif terhadap penghindaran pajak, dan nilai perusahaan berpengaruh negatif terhadap penghindaran pajak. Secara simultan, corporate social responsibility, manajemen laba, dan nilai perusahaan berpengaruh terhadap penghindaran pajak.
corporate social responsibility, manajemen laba, nilai perusahaan, penghindaran pajak
Copyright (c) 2025 Ayuni Septiani Dewi, Ade Imam Muslim
EVALUATION OF REGIONAL REVENUE AND EXPENDITURE BUDGETS IN THE PALU CITY GOVERNMENT
Post-calamity 2018 and the COVID-19 pandemic caused the fiscal performance of Palu City Government to change significantly. For this study, the dynamics of the 2019-2023 Palu City APBD are to be evaluated through growth and variance analysis in an attempt to provide responsive fiscal policy recommendations. Quantitative methods apply by processing the secondary data with APBD reports. Results showed an "explosion-consolidation" trend of spending and revenue variance > 100% in 2019-2022 (conservative) that declined to 96.08% in 2023, indicating the necessity to re-adjust PAD projection assumptions; spending variance increased from 57.05% to 95.26%, reflecting an increase in absorption capacity but not yet quantifiable outcome effectiveness. The trend of revenue-expenditure growth reflects an expansionary response in the crisis phase and consolidation in the recovery phase. These findings underscore the necessity to diversify PAD sources, enhance budget projection models with macro-economic drivers and contingency projections, and strengthen the absorption capacity of spending with e-budgeting and real-time monitoring as the basis for adaptive fiscal policies to improve the resilience and accountability of APBD in disaster-prone areas.
Regional Revenue And Expenditure Budgets
Copyright (c) 2025 Shery Natalia Gollah, Selmita Paranoan, Nina Yusnita Yamin, Masruddin Masruddin
Efektivitas dan Kontribusi Pajak Restoran Terhadap Pendapatan Asli Daerah
The purpose of this study was to determine the effectiveness of restaurant tax and its contribution to the Local Own Source Revenue of Central Maluku Regency. This type of research is quantitative descriptive research, which refers to the list of restaurant tax receipts and financial reports of Central Maluku Regency from 2019 to 2023. The data source in this study is secondary data. The data collection method uses the documentation method. The results of the analysis show that the average value of restaurant tax effectiveness is 74.41% so that it is included in the less effective category. While the results of the calculation of the average contribution value show that restaurant tax has no contribution to Local Own Source Revenue . Keywords: effectiveness, contribution, restaurant tax, local own source revenue
Copyright (c) 2025 Dorris Tehusiarana, Julie Th. Pelamonia, Septina L. Siahaya
Analisis Pengaruh Perputaran Modal Kerja Terhadap Profitabilitas Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia
Abstract This research was conducted to determine the effect of working capital turnover on profitability at PT. Mayora Indah Tbk. This study uses simple linear regression analysis method to ascertain the direction of the relationship between independent variables and dependent variables, whether it has a positive or negative relationship, and to predict the value of the dependent variable when the value of the independent variable experiences an increase or decrease using the formula Y = a + bX. The results of this study, based on simple linear regression testing, indicate that working capital turnover negatively affects profitability, as well as the t-test, indicating that working capital turnover does not have a significant effect on profitability. Keywords: Working Capital Turnover, Profitability
Keywords: Working Capital Turnover, Profitability
Copyright (c) 2025 Epi Santika, Wa Asrida, Selly Sipacoly, Dwi Hariyanti, Tri Retno Hariyati
Transparansi, Akuntabilitas Dan Pengelolaan Keuangan Desa
Tujuan penelitian ini adalah untuk mengetahui bagaimana pengelolaan keuangan desa di Kecamatan Muara Pinang, Kabupaten Empat Lawang, dipengaruhi oleh akuntabilitas dan transparansi. Aparat desa dari 22 desa yang berbeda di Kabupaten Muara Pinang menjadi populasi penelitian ini. Pengambilan sampel yang digunakan dalam penelitian ini adalah metode pengambilan sampel jenuh. Jenis penelitian ini menggunakan data primer dan metode kuantitatif, dengan menyebarkan 88 kuesioner kepada 22 responden di Kecamatan Muara Pinang, Kabupaten Empat Lawang. Dengan menggunakan perangkat lunak SPSS 26, metode analisis regresi berganda adalah teknik analisis yang digunakan. Hasil pengujian hipotesis parsial menunjukkan bahwa faktor akuntabilitas dan transparansi secara bersama-sama memiliki dampak yang menguntungkan terhadap pengelolaan keuangan desa. Variabel akuntabilitas dan transparansi di Muara Pinang merupakan kontribusi penelitian. Kata Kunci: Akuntabilitas, Transparansi, Pengelolaan Keuangan Desa
Copyright (c) 2025 Mita Suliyatini, Evada Dewata, Indra Satriawan
DETERMINAN BELANJA MODAL PADA PEMERINTAH PROVINSI DI SUMATERA
This research aims to determine the effect of Regional Original Income (PAD), Special Allocation Fund (DAK), regional wealth, and tax effort on capital expenditure in provincial governments in Sumatra. In this research, researchers use quantitative research types, with document data collection techniques sourced from secondary data obtained from the Audit Result Report (LHP) LKPD BPK RI. This research uses a saturated sampling method with a population of 10 Provincial Governments in Sumatra for 5 years from 2018 to 2022, with 50 observation units. Data analysis techniques and multiple linear regression assisted by SPSS version 26. The results of the analysis show that both partially and simultaneously PAD, DAK, regional wealth and tax effort have a positive and significant effect on capital expenditure by 61.9%. Keywords: Regional Original Income, Special Allocation Funds, Regional Wealth, Tax Effort, Capital Expenditures
Copyright (c) 2025 Madry Madry, Maria Maria, Nurhasanah Nurhasanah
Analisis Kinerja Keuangan Pemerintah Daerah Kabupaten Maluku Tengah
This research aims to measure the financial performance of the Regional Government of Central Maluku Regency based on the Value For Money concept, namely from an economic, efficiency, and effectiveness perspective. The type of research used in this research is case study research with a quantitative descriptive approach. The data used is the Regional Revenue and Expenditure Budget Realization Report of the Regional Government of Central Maluku Regency for 2016 to 2020. Data was obtained from the Regional Financial and Asset Management Agency of Central Maluku Regency. The data analysis technique in this research uses the concept of value for money with economic ratios, efficiency, and effectiveness. The results of this research show that the financial performance of the Regional Government of Central Maluku Regency based on the Value for Money ratio is quite good. The economic ratio in 2016 was 93.09% which is included in the economic category. From 2017 to 2019 the economic ratio decreased to 89.29%; 89.90% and 86.62% are in the quite economical category. In 2020, the economic ratio increased by 91.06% and was within economic criteria. Meanwhile, for the performance efficiency ratio, in 2016 the performance efficiency ratio was 93.29% and was in the less efficient category. During 2017 to 2020 this ratio fluctuated, namely 85.48%; 82.29%; 80.70%, and 86.51%, and are included in the criteria of being quite efficient. The financial performance effectiveness ratio from 2016 to 2020 is included in the effective criteria where the ratio is 95.84%; 92.84%; 95.47%; 95.20% and 96.62%. Keywords: financial performance, value for money
Copyright (c) 2024 Antagracea Matulatuwa, Julie Th. Pelamonia, Wa Asrida
Analisis Laporan Realisasi Anggaran Belanja Pada Dinas Koperasi Dan UMKM Kota Ambon
This research aims to analyze the budget realization report at the Ambon City Cooperatives and UMKM Service. Expenditure is a component of budget realization that is given great attention, therefore it is necessary to carry out an analysis of expenditure realization to be used as an evaluation to increase expenditure realization in the following year. This research is a quantitative descriptive research. The data used in the analysis is the 2019-2021 Expenditure Budget Realization report. The analysis technique used is in the form of documentation and is analyzed using spending variance analysis, spending harmony analysis, and spending efficiency analysis. The research results show that spending at the City Cooperative and UMKM Department, seen from the spending variance, is generally said to be good because this analysis is categorized as a favorable variance, meaning that the realization is smaller than the budget. The spending harmony analysis is considered unbalanced because some of the funds are allocated for operational spending and only a few percent are allocated for capital spending. The analysis of spending efficiency in general has performed well and it can be said that the Ambon City Cooperatives and UMKM Department has carried out spending efficiency.
Copyright (c) 2024 Wa Asrida, Sally P. Sandanafu, Ester Stevanny Kempa
Analisis Kinerja Keuangan Laporan Realisasi Pendapatan dan Belanja Daerah Kota Tasikmalaya Tahun 2020-2022
Although Tasikmalaya City’s revenue has increased in recent years, this study shows that the city government is still dependent on support from the central government. Nonetheless, the evaluation shows that the local financial management of Tasikmalaya City is working well and efficiently, although there are some problems with the management of routine expenditures that need to be improved. The results suggest that the Tasikmalaya municipal government should improve the management of routine expenditure to be more in line with the regional revenue and expenditure budget (APBD) and to optimize the use of capital to improve the effectiveness and efficiency of government operations. This could improve local financial independence and reduce their dependence on the central government. This research is quantitative and uses data from the annual report on the realization of the Tasikmalaya city regional revenue and expenditure budget from 2020 to 2022. The analysis was conducted using ratio analysis techniques to evaluate the efficiency, effectiveness, growth, and harmony of regional financial management. Furthermore, research can be conducted to identify methods that can be used by the Tasikmalaya city government to improve the management of routine expenditure as well as to find components that cause a decrease in revenue in 2022. In addition, further research could concentrate on how improvements in routine expenditure management impact local economic growth and the quality of public services. Keywords: financial performance, realization, regional, tasikmalaya.
Copyright (c) 2024 Malika Salsabila, Sonny Fransisco Siboro, Novita Damayanti, Shafa Tasya Kamilah
Perhitungan Pajak Penghasilan Pasal 21 ( PPh Pasal 21) Atas Gaji Pegawai Tetap Pada Balai Pelatihan Dan Penyuluhan Perikanan (BPPP) Ambon
The aim of this research is to calculate Income Tax Article 21 on the salaries of permanent employees of the Ambon Fisheries Training and Extension Center for employees of class II, class III, and class IV for the 2023 tax year following Minister of Finance Regulation Number 40/PMK.03/2017 concerning Reporting Procedures and Calculation of Income Tax Article 21 on Employee Income from Employers with Certain Criteria. The research uses quantitative methods with secondary data in the form of salary data for permanent employees of the Ambon Fisheries Training and Extension Center for class II, class III, and class IV employees in December 2023. After calculating PPh Article 21 tax on the salaries of permanent employees of the Training and Extension Center Ambon Fisheries (BPPP) where the author calculates the salaries of employees from each group. namely class II, class III, and class IV employees. The results of the research show that group II employees, in this case PTKP as taxpayers, are greater than the total annual net income, so the PPh is nil or not subject to deductions from PPh Article 21 on salaries, group III, in this case as taxpayers, is greater than the amount annual net income, then group III tax is nil or is not subject to deductions from PPh Article 21 on salary. and employees of class IV PPh article 21 whose monthly deduction is IDR 55,180.4 Keywords: income tax article 21, permanent employees.
Copyright (c) 2024 Sherlie Evabioni Latuamury
Perhitungan Harga Pokok Produksi Pembuatan Canopy Pada CV Latahzan Di Kota Ambon
CV Latahzan is one of automatic vehicle store that producing all goods made of iron. The objective of this research is to know how much the main production cost of canopy product at CV Latahzan on September 2023. The data analysis technique that used by the researcher is the calculation of main production cost of canopy product using full costing method. The result of this research shows that the main production cost of 2 x 5 size canopies is IDR 15.942.000 Keywords ; Cost Of Goods Sold, Full Costing Method
Copyright (c) 2024 Zainal Abidin Malawat, Sri Astuti Musaid Musaid
Analisis Pengendalian Persediaan Bahan Baku Dalam Perencanaan Proses Produksi Pada Pabrik Tahu Ambon
This study aims to determine the control of soybean raw material inventory applied at the Ambon Tofu Factory and to determine the number of economic soybean raw material inventory orders at the Ambon Tofu Factory. The type of research used in this research is comparative descriptive method research. The data processed is in the form of inventory reports on the purchase and use of soybean raw materials at the Ambon Tofu Factory in 2017. The data analysis techniques used in this study are EOQ, Safety stock, and ROP. Based on the results of research using the EOQ method, the economic ordering amount of soybean raw materials are obtained at 10,480 kg, with a frequency of ordering 17 times, safety stock of 7,221 kg, ROP can be done when the soybean raw material in the warehouse is 1,497 kg, and the total inventory cost is Rp. 335,352. The conclusion of this study shows that the application of the Economic Order Quantity (EOQ) method shows a more economical number of orders to minimize the costs incurred at the tofu factory and can maximize the profit earned. Keywords: raw material control, economic order quantity (EOQ)
Copyright (c) 2023 Sri Astuti Musaid Musaid, Juliana Kesaulya