2026-04-04T15:28:38Z https://ejournal.unsrat.ac.id/v3/index.php/iaj/oai

oai:ojs.ejournal.unsrat.ac.id:article/27703 2020-12-10T03:21:31Z iaj:ART driver

Analisis pengelolaan dana desa studi kasus di Kecamatan Tatapaan Kabupaten Minahasa Selatan Tumbelaka, Herlen Indrakartika Angela Elim, Inggriani Kalalo, Meily Analysis Village Fund Management Dana desa adalah dana yang bersumber dari Anggaran Pendapatan dan Belanja Negara yang diperuntukan bagi desa yang ditransfer melalui Anggaran Pendapatan dan Belanja Daerah Kabupaten/Kota dan digunakan untuk membiayai penyelenggaraan pemerintahan, pelaksanaan pembangunan, pembinaan kemasyarakatan, dan pemberdayaan masyarakat. Menurut Permendagri No. 113 Tahun 2014 menjelaskan bahwa pengelolaan keuangan desa adalah keseluruhan kegiatan yang meliputi Perencanaan, Pelaksanaan, Penatausahaan, Pelaporan dan Pertanggungjawaban. Penelitian ini bertujuan untuk mengetahui bagaimana pengelolaan dana desa di Kecamatan Tatapaan di Desa Sulu, Desa Paslaten, Desa Paslaten Satu, Desa Popareng, Desa Pungkol, Desa Sondaken, Desa Arakan dan Desa Rap-Rap apakah sesuai dengan Permendagri No. 113 Tahun 2014 atau tidak. Hasil penelitian menunjukan bahwa tahap Perencanaan, Pelaksanaan, dan Penatausahaan sudah sesuai dengan Permendagri No. 113 Tahun 2014 namun untuk Pelaporan dan Pertanggungjawaban terjadi hambatan sehingga tidak sesuai dengan Permendagri No. 113 Tahun 2014. Universitas Sam Ratulangi 2020-01-27 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf application/pdf https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/27703 10.32400/iaj.27703 Indonesia Accounting Journal; Vol. 2 No. 2 (2020); 74-86 2686-6609 2686-6617 eng https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/27703/27241 https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/27703/38303 Copyright (c) 2020 Herlen Indrakartika Angela Tumbelaka, Inggriani Elim, Meily Kalalo

oai:ojs.ejournal.unsrat.ac.id:article/27712 2020-12-10T03:21:31Z iaj:ART driver

Pengaruh kewajiban kepemilikan NPWP, pemeriksaan pajak dan penagihan pajak dalam upaya peningkatan penerimaan pajak pada Kantor Pelayanan Pajak Pratama Kotamobagu Roulani, Giroth Jessica Kalangi, Lintje Pinatik, Sherly taxpayer identification number tax audit tax collection tax revenue Taxes are a source of state revenue that is very important because it has a great influence on national development. To achieve the optimal tax revenue, countries need to implement various efforts through tax collection. This research aimed to determine the effect of ownership obligations taxpayer identification number, tax audit and tax collection in an effort to increase tax revenue. The Object of this research were tax officer at Kotamobagu Tax Office. The sampling method was used nonprobability sampling through purposive sampling technique with sample total are 30 person. The data analysis method was used multiple regression analysis. The results showed that the obligation of ownership Taxpayer Identification Number, tax audit and tax collection in partially did not effect in efforts to increase tax revenues, it can be seen from significant value of each variable is greater than 0,05. Universitas Sam Ratulangi 2020-01-27 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf application/pdf https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/27712 10.32400/iaj.27712 Indonesia Accounting Journal; Vol. 2 No. 2 (2020); 66-73 2686-6609 2686-6617 eng https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/27712/27240 https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/27712/38305 Copyright (c) 2020 Giroth Jessica Roulani, Lintje Kalangi, Sherly Pinatik

oai:ojs.ejournal.unsrat.ac.id:article/27775 2020-12-10T03:21:31Z iaj:ART driver

Analisis penerapan pajak restoran pada penjualan (Studi kasus Rumah Makan Geprek Jo Manado) Maramis, Dennis Piere Ilat, Ventje Mawikere, Lidia analysis tax cost of goods sold The tax is a compulsory contribution of citizens to the government and is imposed on the public based on the provisions of applicable law. Consideration of the cost of goods sold for a product and how to calculate restaurant taxes is one of the crucial things in a restaurant business, in an era where UMKM  have been increasingly prioritized by the government to build a stronger national economy, pricing and tax calculation for a product is very important by the business of the people or companies. One type of tax whose potential is growing along with the increase in the leisure or tourism business is restaurant tax. This study aims to determine the application of restaurant taxes on the main cost of selling at geprek jo restaurant. The analytical method used in this thesis research is a qualitative descriptive method. Geprek Jo restaurant is a restaurant with a mainstay menu of Chicken and Tuna in Geprek with special chili seasonings Geprek Jo restaurant which was established in September 2018. Calculation of cost of goods sold consists of raw material costs, direct labor costs and costs restaurant overhead, and calculate initial inventory, ending inventory, purchases and production in progress. The results of the calculation of cost of goods sold which require inventory elements get a smaller figure than the selling price of the product after classification. Then there are still benefits for the company. The results obtained that the cost of goods sold at Jo Geprek Restaurant is influenced by restaurant taxes. Universitas Sam Ratulangi 2020-01-28 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf application/pdf https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/27775 10.32400/iaj.27775 Indonesia Accounting Journal; Vol. 2 No. 2 (2020); 87-91 2686-6609 2686-6617 eng https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/27775/27274 https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/27775/38308 Copyright (c) 2020 Dennis Piere Maramis, Ventje Ilat, Lidia Mawikere

oai:ojs.ejournal.unsrat.ac.id:article/27785 2020-12-10T03:21:31Z iaj:ART driver

Analisis retribusi pelabuhan dalam upaya peningkatan Pendapatan Asli Daerah (PAD) di Kota Sorong Rifurariani, Welyoyo Elim, Inggriani Kalalo, Meily Y.B. regional original revenue port levies efforts to increase Regional original income is the original source of regional revenue extracted in the region which is used for the basic capital of the regional government in financing development and regional efforts to minimize the dependency of funds from the central government. Regional governments are expected to be more able to explore financial resources to the maximum, but of course in the corridor of the applicable legislation in particular to meet the needs of government funding and development in the region through Regional Original Revenue. One of them is levies from the port levies or by the name of the port service levies levied as fees for payment, anchoring services / mooring services, aviation services and scouting, dock services. This study aims to determine and analyze the increase in sea port levies to the Regional Original Revenue (PAD) Sorong City. The analytical method used in this thesis research is a descriptive method that aims at each data collected collected analyzed and drawn a conclusion and the type of research used is descriptive qualitative. Based on the results of the port levy analysis, it can be seen that during the 2011-2015 observation year, the realization of port charges on the PAD had increased quite well. Universitas Sam Ratulangi 2020-01-29 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf application/pdf https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/27785 10.32400/iaj.27785 Indonesia Accounting Journal; Vol. 2 No. 2 (2020); 92-96 2686-6609 2686-6617 eng https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/27785/27282 https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/27785/38309 Copyright (c) 2020 Welyoyo Rifurariani, Inggriani Elim, Meily Y.B. Kalalo

oai:ojs.ejournal.unsrat.ac.id:article/27796 2020-12-10T03:21:31Z iaj:ART driver

Penerapan Total Quality Management terhadap produk cacat pada PT. Sinar Pure Foods International di Bitung Dasmasela, Vicy M. Morasa, Jenny Rondonuwu, Sintje total quality management defects product Total quality management is a philosophy that requires changes in behavior at all levels of the organization with attention on the importance of consumer satisfaction. Or in other words, the improvement of which is carried out continuously by every person in the organization to understand, meet and even exceed customer expectation. This study aims to determine how the implementation of total quality management to defects product in the PT. Sinar Pure Foods International in Bitung. Type of research used in this thesis research is descriptive research type. The type of data used in this research is qualitative data. The results of the study found that quality is an important factor in a company especially in the production. Total quality management has been applied effectively on PT. Sinar Pure Foods International in Bitung. Universitas Sam Ratulangi 2020-01-29 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf application/pdf https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/27796 10.32400/iaj.27796 Indonesia Accounting Journal; Vol. 2 No. 2 (2020); 97-102 2686-6609 2686-6617 eng https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/27796/27290 https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/27796/38312 Copyright (c) 2020 Vicy M. Dasmasela, Jenny Morasa, Sintje Rondonuwu

oai:ojs.ejournal.unsrat.ac.id:article/27798 2020-12-10T03:21:31Z iaj:ART driver

Perhitungan tarif kamar hotel menggunakan activity based costing pada Hotel Sapadia Kotamobagu David, Rendy Julian Ilat, Ventje Morasa, Jenny room rates goods cost activity based costing overhead cost cost driver This research was conducted with purpose to compare the determination of hotel room rates by determining the cost of production issued by the company, in determining existing hotel room rates. The hotel company, named the Hotel Sapadia Kotamobagu. In this study the determination of hotel room rates will use the Activity Based Costing (ABC) method as a comparison with the room rates determination method used by the Sapadia hotel company. ABC Method Improves the accuracy of calculating goods cost by determining how much the overhead cost remain different in comparison to change other than based on production volume. The cost driver is one of the ABC elements which explain the overhead cost. Universitas Sam Ratulangi 2020-01-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf application/pdf https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/27798 10.32400/iaj.27798 Indonesia Accounting Journal; Vol. 2 No. 2 (2020); 103-109 2686-6609 2686-6617 eng https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/27798/27322 https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/27798/38311 Copyright (c) 2020 Rendy Julian David, Ventje Ilat, Jenny Morasa

oai:ojs.ejournal.unsrat.ac.id:article/27981 2020-12-10T03:21:31Z iaj:ART driver

Pengaruh kompetensi aparat dan komitmen organisasi terhadap implementansi Sistem Akuntabilitas Kinerja Instansi Pemerintah (Studi pada Kantor Perwakilan Badan Pengawasan Keuangan dan Pembangunan Provinsi Sulawesi Utara) Sukarno, Siti Aisyah Tinangon, Jantje J. Tangkuman, Steven J. competency organization performance accountability system of government institution Employees with a good understanding of the functions, duties and having sufficient competence will foster a high commitment to the agency in this case the task of implementing SAKIP. The purpose of this study is to determine the influence of competence apparatus and organizational commitment to the implementation of performance accountability system of government agencies at the representative office BPKP North Sulawesi. The used sample are 40 respondents. The sample technique is sampling purposive. The results of research show that Competency Apparatus influences the implementation of Performance Accountability System of Government Institution whereas Commitment Organization is not in compliance with the Implementation of Performance Accountability System of Government Institution. The results of two independent variables influence simultaneously to the dependent variable. Universitas Sam Ratulangi 2020-02-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf application/pdf https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/27981 10.32400/iaj.27981 Indonesia Accounting Journal; Vol. 2 No. 2 (2020); 110-117 2686-6609 2686-6617 eng https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/27981/27466 https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/27981/38330 Copyright (c) 2020 Siti Aisyah Sukarno, Jantje J. Tinangon, Steven J. Tangkuman

oai:ojs.ejournal.unsrat.ac.id:article/27990 2020-12-10T03:21:32Z iaj:ART driver

Eksplorasi dimensi spiritual dalam praktik pelaporan akuntansi sosial dan lingkungan di Bali Maradona, Agus Fredy social and environmental accounting Tri Hita Karana corporate social responsibility sustainability spirituality Social and environmental accounting has attracted growing attention from companies in Indonesia as these companies face an increasing pressure to report their social and environmental responsibilities to the public. Despite this trend, however, Indonesia lacks a social and environmental reporting model that is relevant to its business environment, i.e., a model that incorporates the spiritual dimension, and not merely the economics, social, and environmental dimensions. The main aim of this study was to explore the spiritual dimension of the social and environmental reporting practices of a tourism company in Bali. The exploration was based on Tri Hita Karana, a local societal value held by the people of Bali. This study employed a two-phase research approach, where the first phase focused on exploring the social and environmental reporting practices of the company, while the second phase centered on refining and assessing the applicability of this reporting model in other companies. The results of this study show that the appropriate model of social and environmental accounting for Indonesian companies should consist of four dimensions: economic, environmental, social, and spiritual. Among these dimensions, the implementation of the spiritual dimension in social and environmental accounting faces the greatest challenges. Universitas Sam Ratulangi 2020-02-11 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf application/pdf https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/27990 10.32400/iaj.27990 Indonesia Accounting Journal; Vol. 2 No. 2 (2020); 118-132 2686-6609 2686-6617 eng https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/27990/27467 https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/27990/38331 Copyright (c) 2020 Agus Fredy Maradona

oai:ojs.ejournal.unsrat.ac.id:article/28818 2020-12-10T03:21:32Z iaj:ART driver

Faktor-faktor yang mempengaruhi keandalan dan ketepatan waktu pelaporan keuangan pada Organisasi Perangkat Daerah Kabupaten Sumbawa Barat Miharja, Een Samawati Handajani, Lilik Furkan, Lalu M. reliability timeliness accounting financial reporting human resources quality utilization of information technology accounting internal control financial control This study aims to provide empirically the effect of the human resources quality, utilization of information technology, accounting internal control, and financial control on reliability and timeliness of financial reporting on Local Government of West Sumbawa. The sample of this study is 76 respondents that work as civil servants at finance departments of 38 units at Local Government of West Sumbawa which taken by purposive sampling. This study shows that human resources quality, internal control of accounting, and financial control have positive and significant effect on reliability of financial reporting. This study also reports that human resources quality, utilization of information technology, accounting internal control, and financial control do not have effect on timeliness of financial reporting. On those findings, this study implies that the agency theory is consistent with the efforts of Local Government of West Sumbawa in term to present reliable financial information. Otherwise, this study implies that the compliance theory is not applicable to Local Government of West Sumbawa as human resources quality, utilization of information technology, accounting internal control, and financial control are not as determinants of timeliness on their financial reporting. Universitas Sam Ratulangi 2020-07-06 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf application/pdf application/pdf application/x-rar https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/28818 10.32400/iaj.28818 Indonesia Accounting Journal; Vol. 2 No. 2 (2020); 148-161 2686-6609 2686-6617 eng https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/28818/28284 https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/28818/38403 https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/28818/38404 https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/28818/38416 Copyright (c) 2020 Een Samawati Miharja, Lilik Handajani, Lalu M. Furkan

oai:ojs.ejournal.unsrat.ac.id:article/28894 2020-12-10T03:21:32Z iaj:ART driver

Analisis determinan deposito mudharabah Sulistyawati, Ardiani Ika Hidayah, Nurul Santoso, Aprih mudharabah inflations interest deposit profit sharing The objective of this study is to test the influence of inflation rates, interest rates, liquidity rates proxied by the finance to deposit ratio, and profit sharing rates to the amount of mudharabah deposit. This study conducts the regression analysis and uses time series data which retrieved from the quarterly financial statements of BRI Syariah and BCA Syariah in Indonesia over period of 2014 to 2018 as the sample. The study proves that: (a) the inflation rates is insignificant to influence the amount of deposit mudharabah; (b) the interest rates is insignificant to influence the amount of deposit mudharabah of BRI Syariah and BCA Syariah because when the interest of conventional bank increase then the amount of deposit mudharabah do not experience dramatic changes because the customers still invest their fund at BRI Syariah and BCA Syariah; (c) finance to deposit ratio is significant to influence the amount of mudharabah deposit; (d) the rates of share profit is insignificant to influence the amount of mudharabah deposit; and (e) size is insignificant to influence the amount of mudharabah deposit. Universitas Sam Ratulangi 2020-06-24 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf application/pdf application/pdf application/pdf https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/28894 10.32400/iaj.28894 Indonesia Accounting Journal; Vol. 2 No. 2 (2020); 133-147 2686-6609 2686-6617 eng https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/28894/28187 https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/28894/38384 https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/28894/38385 https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/28894/38388 Copyright (c) 2020 Ardiani Ika Sulistyawati, Nurul Hidayah, Aprih Santoso

oai:ojs.ejournal.unsrat.ac.id:article/29261 2020-12-10T03:21:32Z iaj:ART driver

Pengaruh kompetensi aparatur desa, sistem pengendalian internal, pemanfaatan teknologi informasi dan partisipasi masyarakat terhadap akuntabilitas pengelolaan dana desa Pahlawan, Enggar Wahyuning Wijayanti, Anita Suhendro, Suhendro competency controlling technology participation accountability Accountability of village funds management is the responsibility of the village officers. Village officers should have good competency. Its can help village officer to manage village funds. Another thing in managing village funds besides of good internal controlling system is the use of information technology and public participation. This study aims to know the effect of competency of village officers, internal controlling system, use of information technology, and public participation on the accountability of village fund management. This study uses a quantitative approach for hypothesis testing. The instrument of this study is in the form of questionnaires and filled by respondents. The population in this study is all village officers in Sub-District of Grogol at Regency of Sukoharjo. The sampling technique of this study is purposive sampling with 40 respondents as the sample and analyzed by multiple linear regression. This study finds that the competency of village officers and public participation are significant on accountability of village funds management. Also, this study finds that internal controlling system and use of information technology are insignificant on accountability of village funds management. Universitas Sam Ratulangi 2020-07-27 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf application/pdf application/pdf application/pdf https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/29261 10.32400/iaj.29261 Indonesia Accounting Journal; Vol. 2 No. 2 (2020); 162-172 2686-6609 2686-6617 eng https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/29261/28694 https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/29261/38453 https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/29261/38454 https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/29261/38455 Copyright (c) 2020 Enggar Wahyuning Pahlawan, Anita Wijayanti, Suhendro

oai:ojs.ejournal.unsrat.ac.id:article/30119 2021-04-13T10:13:17Z iaj:ART driver

The effect of activity ratios, liquidity, and profitability on the dividend payout ratio Arsyad, Muhammad Haeruddin, Sitti Hartati Muslim, Muslim Pelu, Muhammad Faisal A. R. TATO CR ROI DPR signaling residual cash 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. Universitas Sam Ratulangi 2021-04-08 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf application/pdf application/pdf application/pdf https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/30119 10.32400/iaj.30119 Indonesia Accounting Journal; Vol. 3 No. 1 (2021); 36-44 2686-6609 2686-6617 eng https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/30119/31656 https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/30119/38778 https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/30119/38783 https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/30119/38784 Copyright (c) 2021 Muhammad Arsyad, Sitti Hartati Haeruddin, Muslim, Muhammad Faisal A. R. Pelu

oai:ojs.ejournal.unsrat.ac.id:article/30569 2020-12-10T03:21:32Z iaj:ART driver

Pengaruh corporate governance, ukuran perusahaan dan leverage terhadap corporate social responsibility (Studi empiris pada perusahaan manufaktur yang terdaftar tahun 2014-2017 di Bursa Efek Indonesia) Fitriyah, Fitriyah corporate governance firm size leverage corporate social responsibility This study aims to examine the effect of corporate governance, firm size, and leverage on corporate social responsibility on Indonesian listed manufacturing company during period 2014 to 2017. The independent variables of this study are corporate governance, firm size and leverage, while the dependent variable is corporate social responsibility. This study uses panel data to analyze the regression model with assistance of EViews 8. The results of this study indicate that: (1) Board of Commisioners insignificantly effect on corporate social responsibility; (2) the Board of Commissioners independent significant effect on corporate social responsibility; (3) the Audit Committe insignificantly effect on corporate social responsibility; (4) firm size insignificantly effect on corporate social responsibility; and (5) leverage significant effect on corporate social responsibility. Universitas Sam Ratulangi 2020-10-07 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf application/vnd.ms-excel application/pdf application/pdf application/pdf application/pdf https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/30569 10.32400/iaj.30569 Indonesia Accounting Journal; Vol. 2 No. 2 (2020); 173-186 2686-6609 2686-6617 eng https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/30569/29428 https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/30569/38493 https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/30569/38530 https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/30569/38531 https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/30569/38532 https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/30569/38533 Copyright (c) 2020 Fitriyah Fitriyah

oai:ojs.ejournal.unsrat.ac.id:article/30579 2020-12-10T03:21:32Z iaj:ART driver

Dampak pandemi Covid-19 terhadap harga saham dan aktivitas volume perdagangan (Studi kasus saham LQ-45 di Bursa Efek Indonesia) Febriyanti, Galuh Artika event study abnormal return trading volume activity stock prices Index LQ-45 The purpose of this research to examine the impact of the Covid-19 on stock prices and trading volume activity on listed firms of Index LQ-45 on the Indonesia Stock Exchange. The first case of the Covid-19 in Indonesia was announced on March 2nd, 2020. This research is to find out whether there are average abnormal returns and transaction volume of the stock company listed in Index LQ-45 before and after of event the first case of the Covid-19 in Indonesia was announced on March 2nd, 2020. These data have been taken for 30 days before and 30 days after the first announcement of Covid-19 in Indonesia. The result of the paired sample test shows that there is a significant difference in the abnormal return of stock company listed in index LQ-45 between before and after the first announcement of the Covid-19 case in Indonesia. This is indicated by the significance value of 0,008 < 0,05 which the stock prices decreased after the first announcement of the Covid-19 case in Indonesia. The volume transaction also shows different significance. The transaction volume after the announcement of shares shows an increasing value. Universitas Sam Ratulangi 2020-12-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf application/pdf application/pdf application/pdf application/pdf https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/30579 10.32400/iaj.30579 Indonesia Accounting Journal; Vol. 2 No. 2 (2020); 204-214 2686-6609 2686-6617 eng https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/30579/30093 https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/30579/38579 https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/30579/38580 https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/30579/38581 https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/30579/38582 Copyright (c) 2020 Galuh Artika Febriyanti

oai:ojs.ejournal.unsrat.ac.id:article/31055 2020-12-10T03:21:32Z iaj:ART driver

Analisis kinerja Badan Usaha Milik Desa dalam pengelolaan anggaran untuk meningkatkan pengolahan potensi desa di Desa Akedotilou Madjodjo, Farid Dahlan, Fadli management BUMDes village potential This study uses qualitative approach with purpose to determine: (1) the performance of BUMDes in budget management; and (2) the performance of the "Karivela" BUMDes in managing village potential in Akidotilou Village of Oba Tengah District in Tidore Kepulauan City of North Maluku Province. Data collection techniques through observation, interviews, documentation, and literature study. Data analysis procedures include data collection, data reduction, data presentation, and drawing conclusions. The results show that budget management by BUMDes "Karivela" which should be accountable for budget management to the Village Government of Akedotilou Oba Tengah Subdistrict Tidore Islands City has not been carried out by BUMDes "Karivela" officials. So that every BUMDes "Karivela" budget is known to lack transparency, both in management and accountability. Meanwhile, in the management of village potential in the Village managed by BUMDes "Karivela" there is still no improvement in the existing business units. this is because the management of the BUMDes "Karivela" does not have the ability to manage the village potential in Akedotilou village and the lack of human resources who manage the village potential. Universitas Sam Ratulangi 2020-10-23 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf application/pdf application/pdf application/pdf application/pdf https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/31055 10.32400/iaj.31055 Indonesia Accounting Journal; Vol. 2 No. 2 (2020); 187-195 2686-6609 2686-6617 eng https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/31055/29812 https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/31055/38569 https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/31055/38570 https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/31055/38571 https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/31055/38572 Copyright (c) 2020 Farid Madjodjo, Fadli Dahlan

oai:ojs.ejournal.unsrat.ac.id:article/31212 2020-12-10T03:21:32Z iaj:ART driver

Pengaruh komitmen organisasi dan budaya organisasi terhadap kinerja Organisasi Perangkat Daerah Kota Tidore Kepulauan Dahlan, Fadli Madjodjo, Farid organizational commitment organizational culture performance The implementation of local government performance accountability is an accountability that begins from the planning, preparation, and implementation of the government's duties and functions in realizing the vision, mission, and objectives that have been set so that they can be accounted for to the public. This study aims to analyze and understand the influence of organizational commitment and organizational culture on the performance of Regional Instrument Work Unit of Local Government (or called OPD) of the City of Tidore Islands. This study will explain the relationship between several variables through hypothesis testing or explanatory research. The population for this study is 32 OPD which gives 160 respondents as the sample after applies the probability sampling. The result of multiple linear regressions shows that the organizational commitment has positive and significant effect on the OPD’s performance which means that with organizational commitment then the employees of OPD are able to give positive contributions to the OPD’s performance. This study also finds that the organizational culture has positive and significant effect on the OPD’s performance which means that the organizational culture has the ability to improve the OPD’s performance. Universitas Sam Ratulangi 2020-11-12 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf application/pdf application/pdf application/pdf application/pdf https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/31212 10.32400/iaj.31212 Indonesia Accounting Journal; Vol. 2 No. 2 (2020); 196-203 2686-6609 2686-6617 eng https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/31212/29953 https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/31212/38587 https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/31212/38588 https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/31212/38589 https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/31212/38590 Copyright (c) 2020 Fadli Dahlan, Farid Madjodjo

oai:ojs.ejournal.unsrat.ac.id:article/31289 2021-04-13T10:13:17Z iaj:ART driver

The relationship of auditor competence and independence on audit quality: An assessment of auditor ethics moderation and professional commitment Pattiasina, Victor Noch, Muhamad Yamin Surijadi, Herman Amin, Muhammad Tamaela, Eduard Yohannis competence independence ethics professional commitment audit quality 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.  Universitas Sam Ratulangi 2021-02-16 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf application/pdf application/pdf application/pdf https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/31289 10.32400/iaj.31289 Indonesia Accounting Journal; Vol. 3 No. 1 (2021); 14-26 2686-6609 2686-6617 eng https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/31289/30881 https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/31289/38737 https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/31289/38738 https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/31289/38739 Copyright (c) 2021 Victor Pattiasina, Muhamad Yamin Noch, Herman Surijadi, Muhammad Amin, Eduard Yohannis Tamaela

oai:ojs.ejournal.unsrat.ac.id:article/32158 2021-04-13T10:13:17Z iaj:ART driver

Village financial management: Case study in “Kampung Srer” Kareth, Vebby Saerang, David Paul Elia Budiarso, Novi Swandari village funds village financial management Kampung Srer West Papua Indonesia 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. Universitas Sam Ratulangi 2021-01-18 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf application/pdf application/pdf application/pdf https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/32158 10.32400/iaj.32158 Indonesia Accounting Journal; Vol. 3 No. 1 (2021); 1-13 2686-6609 2686-6617 eng https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/32158/30676 https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/32158/38709 https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/32158/38710 https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/32158/38712 Copyright (c) 2021 Vebby Kareth, David Paul Elia Saerang, Novi Swandari Budiarso

oai:ojs.ejournal.unsrat.ac.id:article/32196 2021-04-13T10:13:17Z iaj:ART driver

Stock return determinants in Indonesia Nurhayati, Enung Hamzah, Amir Nugraha, Helmi capital structure firm size earnings quality liquidity return The purpose of this study is to provide empirical evidence regarding the effect of capital structure, company, size, earnings quality on stock returns with stock liquidity as an intervening variable. The method used in this study is descriptive and verification methods. This study uses 17 listed firms in Indonesia Stock Exchange as the sample specifically for the textile and garment industry over the period of 2014 to 2018 and analyzed by path analysis. The results show that capital structure, firm size, and earnings quality have significant and positive effects directly on stock returns and indirectly through stock liquidity. These findings imply that capital structure, firm size, earnings quality, and stock liquidity shall form positive information to investors under condition high trust of investors as the impact of decreasing asymmetric information. Consistent with signaling theory, this study proves that positive information on investors will be formed if there is an increase in investor confidence as a result of reduced information asymmetry. Universitas Sam Ratulangi 2021-04-13 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf application/pdf application/pdf application/pdf https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/32196 10.32400/iaj.32196 Indonesia Accounting Journal; Vol. 3 No. 1 (2021); 45-56 2686-6609 2686-6617 eng https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/32196/31846 https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/32196/38371 https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/32196/38379 https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/32196/38785 Copyright (c) 2021 Enung Nurhayati, Amir Hamzah, Helmi Nugraha

oai:ojs.ejournal.unsrat.ac.id:article/33169 2021-04-13T10:13:17Z iaj:ART driver

Analysis of factors affecting audit delay in manufacturing and financial companies listed on IDX Muna, Eristamia Faizul Lisiantara, G. Anggana audit delay auditor’s opinion reputation of public accounting firm ROA 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. Universitas Sam Ratulangi 2021-04-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf application/pdf application/pdf application/pdf https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/33169 10.32400/iaj.33169 Indonesia Accounting Journal; Vol. 3 No. 1 (2021); 27-35 2686-6609 2686-6617 eng https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/33169/31400 https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/33169/38764 https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/33169/38765 https://ejournal.unsrat.ac.id/v3/index.php/iaj/article/view/33169/38766 Copyright (c) 2021 Eristamia Faizul Muna, G. Anggana Lisiantara