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Papers by Cecilia Lelly Kewo

Research paper thumbnail of Determinant Factors Influencing the Quality of Financial Reporting Local Government in Indonesia

International Journal of Economics and Financial Issues, 2018

The purpose of this study to determine factors influencing the quality of financial reporting loc... more The purpose of this study to determine factors influencing the quality of financial reporting local government in Indonesia. The factor studied consist of commitment apparatus, role of internal audit, and accounting information system. The sample is picked up randomly by a random sample technique. The data collected is then tested for its validity and reliability so that the data is valid to be processed. The unit of analysis in this study is 66 unit tool of regency/city Indonesian local government . Hypothesis to be tested by a statistical t test: Ho is rejected if tcount > tcritical, ? = 0.05 level. The results showed that the commitment apparatus, role of internal audit have a significant effect on the quality of accounting information systems. Furthermore it was found that the quality of accounting information system has implications for the quality of financial reporting.

Research paper thumbnail of Factors That Influence the Succes of Application of Technology in Learning: Teacher Work Motivation and Organizational Support

Journal of Education Technology

The problem with teachers in general is that they have not fully mastered the use of technology i... more The problem with teachers in general is that they have not fully mastered the use of technology in learning. To evaluate the effect of teacher work motivation and organizational support on the application of technology is the goal to be achieved in this study. This study used a quantitative method, namely explanatory research. Samples were taken using simple random sampling technique of 115 respondents. Data collection was carried out through questionnaires and interviews. Test method with validity and reliability tests. Validity test to correlate questions with the total score of each variable. The data that has been collected is then analyzed using descriptive statistical analysis methods. The results of the study show that partially the teacher's work motivation has a positive and significant effect on the successful application of technology by 9.2%. Then the support of school organizations partially has a positive and significant effect on the successful application of tech...

Research paper thumbnail of Pengaruh Arus Kas Operasi Dan Laba Akuntansi Terhadap Return Saham Pada Perusahaan Manufaktur DI Bei (Studi Kasus Pada Sub Sektor Makanan Dan Minuman Pada Tahun 2018-2020)

Jurnal Akuntansi Manado (JAIM)

Perkembangan perekonomian di era globalisasi membuat perusahaan mencari cara agar mendapatkan lab... more Perkembangan perekonomian di era globalisasi membuat perusahaan mencari cara agar mendapatkan laba yang besar bagi perusahaan. Saat mengambil keputusan investasi, investor membutuhkan informasi tentang penilaian saham. Para investor mempertaruhkan suatu nilai sekarang untuk nilai masa mendatang. Tujuan penelitian ini adalah untuk mengetahui seberapa besarnya pengaruh arus kas operasi dan laba akuntansi terhadap return saham perusahaan. Penelitian ini menggunakan metode kuantitatif untuk mengetahui hubungan antar variabel. Populasi yang digunakan dalam penelitian ini adalah semua perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia dengan teknik pengambilan sampel yaitu purposive sampling dan menggunakan documenter dan data sekunder. Diolah melalui Eviews 12. Berdasarkan penelitian ini diperoleh hasil bahwa arus kas operasi secara parsial dan signifikan tidak berpengaruh terhadap return saham dan laba akuntansi secara parsial berpengaruh positif ...

Research paper thumbnail of Regional Public Service Agency’s Financial Management Implementation in Walanda Maramis North Minahasa Public Hospital

SHS web of conferences, 2022

Regional Public Service Agency's Financial Management is one of the new policies from government ... more Regional Public Service Agency's Financial Management is one of the new policies from government in order to improve financial performances and public services at Walanda Maramis North Minahasa Public Hospital. The purpose of this research is to analyze Regional Public Service Agency's Financial Management in Walanda Maramis North Minahasa Public Hospital (before and after implementing). This research uses qualitative approach with descriptive analyze method; secondary data sources from 2020 and 2021 financial reports, journal articles, reference books and interview instruments. Balanced Scorecard and Model Analyze by Miles and Huberman is the analyzing technic used to comprehensively measure the financial and non-financial performances. Result of this research shown: 1) Walanda Maramis North Minahasa Public Hospital had implementing financial management of Regional Public Service Agency in forms of governances, accountabilities and transparency; and 2) performances evaluations is consist of three aspects, financial performance, operational services performance, and service quality improvement performance, which contributing to the public's services and welfare, which also got Healthy grade financial performance with 74.15 score.

Research paper thumbnail of Pengembangan Konten Materi Akuntansi Usaha Tani Bagi Petani Jagung DI Kelurahan Tataaran Patar Kecamatan Tondano Selatan

Literacy: Jurnal Pendidikan Ekonomi

Penelitian ini bertujuan untuk mengembangkan konten materi akuntansi usaha tani bagi para petan... more Penelitian ini bertujuan untuk mengembangkan konten materi akuntansi usaha tani bagi para petani jagung di kelurahan Tataaran, mengimplementasikan konsep materi akuntansi usaha tani dikelurahan Tataaran pada proses pelatihan dengan menggunakan modul materi sebagai alternatif pembelajaran, serta meningkatkan cara pengelolaan akuntansi pada usaha tani jagung dan untuk mengetahui respon para petani-petani jagung terhadap materi akuntansi usaha tani. Dalam penelitian pengembangan ini, diadaptasi dari Model 4D (Define, Design, Develop, Disseminate). Teknik pengumpulan data dilakukan melalui wawancara dan FGD (Focus Group Discussion) pada objek penelitian. Populasi dalam penelitian ini adalah sebagian dari kelompok tani malinga-lingaan Tataaran yang aktif dengan jumlah 14 orang sebagai responden, penetapan observasi dilakukan dengan mempertimbangkan kebutuhan dari petani-petani jagung akan pengembangan materi akuntansi usaha tani. Berdasarkan dari hasil analisis yang diperoleh dari wawa...

Research paper thumbnail of Analisis Perilaku Wajib Pajak Usaha Mikro Terhadap Pelaksanaan Pemungutan Pajak Menggunakan Self Assessment System Di Kota Tomohon

Jurnal Akuntansi Manado (JAIM)

Tujuan dari penelitian ini adalah untuk mengetahui perilaku wajib pajak usaha mikro terhadap pela... more Tujuan dari penelitian ini adalah untuk mengetahui perilaku wajib pajak usaha mikro terhadap pelaksanaan pemungutan pajak menggunakan Self Assessment System di Kota Tomohon. Penelitian ini menggunakan metode kualitatif deskriptif. Sampel yang digunakan dalam penelitian ini terdiri dari 10 informan dengan menggunakan metode purposive sampling yaitu pengambilan sampel dengan kriteria tertentu dan. Teknik pengumpulan data yang dilakukan yaitu observasi parsipatif pasif dan observasi terus terang atau tersamar, wawancara tak berstruktur dan dokumentasi. Hasil penelitian ini menunjukkan perilaku wajib pajak usaha mikro terhadap pelaksanaan pemungutan pajak menggunakan Self Assessment System di Kota Tomohon masih belum berjalan dengan baik dan juga belum berjalan sesuai dengan apa yang diinginkan. Didalam pelaksanaan pemungutan pajak menggunakan Self Assessment System juga masih terdapat penghambat dalam menjalankannya yaitu masih kurangnya penyuluhan dari fiskus yang membuat wajib pajak ...

Research paper thumbnail of Pengaruh Profitabilitas, Likuiditas, dan Leverage Terhadap Financial Distress Pada Perusahaan Sub Sektor Food and Beverage Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2018

Jurnal Manajemen dan Bisnis, Oct 6, 2020

Research paper thumbnail of Pengaruh Kompetensi Dan Independensi Terhadap Kinerja Auditor Internal Pada Inspektorat Daerah Kabupaten Minahasa

Jurnal Manajemen dan Bisnis, Nov 1, 2021

Research paper thumbnail of Pengaruh Risiko Kredit Dan Tingkat Kecukupan Modal Terhadap Kinerja Keuangan Bank Pada Perusahaan Perbankan Konvensional DI Indonesia Tahun 2016-2018

Jurnal Manajemen dan Bisnis, Jul 27, 2020

Research paper thumbnail of Apakah Good Government Governance dan Pengendalian Intern dapat Mempengaruhi Kualitas Akuntabilitas Laporan Keuangan Sektor Publik

Tata kelola pemerintahan menjadi isu yang sangat penting dewasa ini. Tata kelola pemerintahan mer... more Tata kelola pemerintahan menjadi isu yang sangat penting dewasa ini. Tata kelola pemerintahan merupakan suatu unsur dalam menjalankan roda pemerintahan. Semakin baik suatu pemerintahan dikelola oleh para pengambil kebijakan maka kualitas pelayanan yang dirasakan oleh masyarakatpun akan semakin baik dan pada akhirnya akan mendorong peningkatan kesejahteraan masyarakat ke titik yang lebih baik. Penelitian ini bertujuan untuk mengetahui pengaruh tata kelola pemerintahan atau good government governance (GGG) dan pengendalian intern terhadap kualitas akuntabilitas laporan keuangan sector public. Populasi dan sampel penelitian adalah aparatur sipil negara yang bekerja pada SKPD di Sulawesi Utara. Penelitian ini adalah penelitian luantitatif dengan margin of error 5 % dan menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa terdapat pengaruh GGG terhadap akuntabilitas laporan keuangan sector public, demikian juga pengendalian intern berpengaruh terhadap akuntabilitas k...

Research paper thumbnail of Method of Problem Based Learning of Learning in Course Theory on Soft Skills Competence of Students

In dealing with the global era with rapid acceleration, it is necessary for workers who not only ... more In dealing with the global era with rapid acceleration, it is necessary for workers who not only have the ability to work in their fields (hard competencies), but also very important to master the ability to face change and to use soft competence. Increased skills and skills for prospective workers are the responsibility of the world of education, both formal and non-formal education. Problem Based Learning (PBL) is one of the learning methods that are currently being introduced to be applied in vocational higher education learning systems that are expected to contribute to the achievement of competencies set in theoretical subjects. Research objective consist of 1) to determine the effectiveness of learning methods that are taught to be applied to theoretical subjects. 2) To find out the benefits of the problem based learning method in improving soft skills competence. 3) To determine the impact of problem based learning of learning methods on students' problem solving abilities. This research can be used extensively for theoretical subjects in the Department of Business Administration, Manado State Polytechnic and at the same time provide experience for students who will follow the Field Work Practice program in managing the problems faced in the world of work.

Research paper thumbnail of Analisis Akuntansi Pajak Pertambahan Nilai Pupuk Non-Subsidi CV Manado Agrosantosa DI Kota Manado Provinsi Sulawesi Utara

Berdasarkan hasil analisis dapat disimpulkan bahwa analisis akuntansi Pajak Pertambahan Nilai Pup... more Berdasarkan hasil analisis dapat disimpulkan bahwa analisis akuntansi Pajak Pertambahan Nilai Pupuk Non Subsidi pada CV Manado Argo Sentosa masih perlu disesuaikan dengan Pasal 8A ayat (2) dan Pasal 13 ayat (la) huruf d UU Nomor 42 TAHUN 2009 (berlaku sejak 1 April 2010) tentang perubahan ketiga atas UU Nomor 8 TAHUN 1983 tentang PPN barang dan jasa dan PPNBM.Berdasarkan kesimpulan diatas, perlu dilakukan pengawasan secara berkala akan pencatatan PPh dengan pencatatan PPN dari CV Agro Sentosa oleh BRi sebagai penampung/pentransfer ke lembaga pajak. Perlu diperhatikan lagi atas pencatatan agar tidak terjadi laporan keuangan yang tidak wajar pada akhimya. Kata Kunci: PajakPertambahan Nilai

Research paper thumbnail of Servant Leadership: Model Kepemimpinan Kontemporer Kepala Sekolah

Jurnal Manajemen dan Supervisi Pendidikan, 2017

this study aim to describe the internalization of the philosophy of servant leadership within the... more this study aim to describe the internalization of the philosophy of servant leadership within the leadership of the principal and implementation of the task in the frame of servant leadership. This research using qualitative methods based on descriptive data that were collected through the natural setting from the subject's point of view and is not bound by the issue of teoretical. This research was carried out at the Vocational secondary school of the Catholic Santa Familia in Tomohon city with the subject is the principal and school personnel as a source of information. Results of the study found that: first, the philosophy contained in Servant leadership turns out to have been adopted and animates the leadership school in Vocational secondary school of the Catholic Santa Familia in Tomohon city; Second, the principal at Vocational secondary school of the Catholic Santa Familia in Tomohon has implemented a contemporary leadership models, namely models of servant leadership are humanist, touches the heart in unity work logic and actions that led to the the creation of the atmosphere of the work.

Research paper thumbnail of Development of MSME Economic Empowerment Materials in the New Normal in Matuari District, Bitung

Journal of The Community Development in Asia, 2022

The purpose of this study is to identify the problems faced by Micro, Small and Medium Enterprise... more The purpose of this study is to identify the problems faced by Micro, Small and Medium Enterprises (MSMEs) in the new normal and arrange materials for their economic empowerment in the Matuari District, Bitung City. After conducting a content development, the MSME economic empowerment material product was successfully compiled with the Four D development process, with the stages of problem identification and analysis of development needs, prototype design and material, product testing, and product revision. The material developed is the economic empowerment of MSMEs with an outline of characteristics and principles of entrepreneurship, entrepreneurial creativity and innovation, how to get business capital, family financial management, and online marketing. The trial of this MSME economic empowerment material is highly effective.

Research paper thumbnail of Analisis Perhitungan, Penetapan dan Pelaporan Pajak Penghasilan Pasal 21 Dengan Menggunakan Metode Gross Up ( Study kasus Pada Kantor Dinas Pendidikan Tana Toraja

Jurnal Akuntansi Manado (JAIM)

Dan hasil yang didapatkan dari perbandingan ini adalah ternyata jika di Kantor Dinas Pendidikan ... more Dan hasil yang didapatkan dari perbandingan ini adalah ternyata jika di Kantor Dinas Pendidikan Tana Toraja jika mereka menerapkan metode Gross Up maka itu akan lebih menguntungkan bagi karyawan, di mana mereka akan mendapatkan take home pay yang tinggi,serta pajak yang harus mereka bayarkan tidak terlalu tinggi jika dibandingkan dengan metode Net. Kata Kunci: Pajak Penghasilan pasal 21, Metode Net, Metode Gross Up

Research paper thumbnail of International Journal of Economics and Financial Issues The Influence of Internal Control Implementation and Managerial Performance on Financial Accountability Local Government in Indonesia

The purpose of this study to examine whether the financial accountability is affected by the inte... more The purpose of this study to examine whether the financial accountability is affected by the internal control and managerial performance of local government in Indonesia. Usefulness of research as input for the government to improve internal control, managerial performance and financial accountability. Population in this study all local government unit of North Sulawesi province are 226 unit tool (SKPD). Number of samples 115 unit tool with respondents as many as 345 civil servants. Data collection using primary data. Method data testing conducted by validity and reliability. With structural equation model approach partial least square, confidence level 95% and α = 0.05, the hypothesis was rejected H0. The conclusion is implementation of internal control influence on financial accountability. Managerial performance influence on financial accountability in local government in Indonesia.

Research paper thumbnail of International Journal of Economics and Financial Issues Does Quality of Financial Statement Affected by Internal Control System and Internal Audit?

The purpose of this study to examine and analyze the influence internal control systems and inter... more The purpose of this study to examine and analyze the influence internal control systems and internal audit to financial statement quality of local government. Usefulness of research as input for local government to improve implementation internal control, effectiveness of the internal audit function and improve quality of financial reports. Data conducted by taking 66 local government unit tool of the 15 districts and city in Indonesia. Analysis data study using path analysis. The conclusion is internal control system and internal audit partially and simultaneously have positive effect on the quality of financial statements.

Research paper thumbnail of Pengaruh Penganggaran Partisipatif, Kejelasan Sasaran Anggaran Dan Implementasi Pengendalian Intern Terhadap Kinerja Manajerial Instansi Pemerintah Daerah Serta Implikasinya Pada Akuntabilitas Keuangan

Research paper thumbnail of Does Quality of Financial Statement Affected by Internal Control System and Internal Audit

International Journal of Economics and Financial Issues, 2017

The purpose of this study to examine and analyze the influence internal control systems and inte... more The purpose of this study to examine and analyze the influence internal control systems and internal audit to financial statement quality of local government. Usefulness of research as input for local government to improve implementation internal control, effectiveness of the internal audit function and improve quality of financial reports. Data conducted by taking 66 local government unit tool of the 15 districts and city in Indonesia. Analysis data study using path analysis. The conclusion is internal control system and internal audit partially and simultaneously have positive effect on the quality of financial statements. Keywords: internal control systems, internal audit function, financial statement quality JEL Classifications: G2, M4

Research paper thumbnail of Pengaruh Penganggaran Partisipatif, Komitmen Organisasi Dan Pengendalian Intern Terhadap Kinerja Manajerial Aparatur Pemerintah Kabupaten Minahasa

. This study aims to empirically examine the effect of participatory budgeting, organizational co... more . This study aims to empirically examine the effect of participatory budgeting, organizational commitment and internal control both simultaneously and partially on the managerial performance of the Minahasa district government apparatus in North Sulawesi Province. The method used in this study is the sampling method. Sampling was carried out using a simple random sampling method for officers who were assigned to SKPD in Minahasa District. The data used are primary data and data collection through a questionnaire. The analytical method used is descriptive analysis, then testing the hypothesis used path analysis method. The results of the study indicate that simultaneous participatory budgeting, organizational commitment and internal control affect managerial performance. Partially participatory budgeting, organizational commitment and internal controls each have a positive effect on managerial performance. Abstrak . Penelitian ini bertujuan untuk menguji secara empirik pengaruh peng...

Research paper thumbnail of Determinant Factors Influencing the Quality of Financial Reporting Local Government in Indonesia

International Journal of Economics and Financial Issues, 2018

The purpose of this study to determine factors influencing the quality of financial reporting loc... more The purpose of this study to determine factors influencing the quality of financial reporting local government in Indonesia. The factor studied consist of commitment apparatus, role of internal audit, and accounting information system. The sample is picked up randomly by a random sample technique. The data collected is then tested for its validity and reliability so that the data is valid to be processed. The unit of analysis in this study is 66 unit tool of regency/city Indonesian local government . Hypothesis to be tested by a statistical t test: Ho is rejected if tcount > tcritical, ? = 0.05 level. The results showed that the commitment apparatus, role of internal audit have a significant effect on the quality of accounting information systems. Furthermore it was found that the quality of accounting information system has implications for the quality of financial reporting.

Research paper thumbnail of Factors That Influence the Succes of Application of Technology in Learning: Teacher Work Motivation and Organizational Support

Journal of Education Technology

The problem with teachers in general is that they have not fully mastered the use of technology i... more The problem with teachers in general is that they have not fully mastered the use of technology in learning. To evaluate the effect of teacher work motivation and organizational support on the application of technology is the goal to be achieved in this study. This study used a quantitative method, namely explanatory research. Samples were taken using simple random sampling technique of 115 respondents. Data collection was carried out through questionnaires and interviews. Test method with validity and reliability tests. Validity test to correlate questions with the total score of each variable. The data that has been collected is then analyzed using descriptive statistical analysis methods. The results of the study show that partially the teacher's work motivation has a positive and significant effect on the successful application of technology by 9.2%. Then the support of school organizations partially has a positive and significant effect on the successful application of tech...

Research paper thumbnail of Pengaruh Arus Kas Operasi Dan Laba Akuntansi Terhadap Return Saham Pada Perusahaan Manufaktur DI Bei (Studi Kasus Pada Sub Sektor Makanan Dan Minuman Pada Tahun 2018-2020)

Jurnal Akuntansi Manado (JAIM)

Perkembangan perekonomian di era globalisasi membuat perusahaan mencari cara agar mendapatkan lab... more Perkembangan perekonomian di era globalisasi membuat perusahaan mencari cara agar mendapatkan laba yang besar bagi perusahaan. Saat mengambil keputusan investasi, investor membutuhkan informasi tentang penilaian saham. Para investor mempertaruhkan suatu nilai sekarang untuk nilai masa mendatang. Tujuan penelitian ini adalah untuk mengetahui seberapa besarnya pengaruh arus kas operasi dan laba akuntansi terhadap return saham perusahaan. Penelitian ini menggunakan metode kuantitatif untuk mengetahui hubungan antar variabel. Populasi yang digunakan dalam penelitian ini adalah semua perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia dengan teknik pengambilan sampel yaitu purposive sampling dan menggunakan documenter dan data sekunder. Diolah melalui Eviews 12. Berdasarkan penelitian ini diperoleh hasil bahwa arus kas operasi secara parsial dan signifikan tidak berpengaruh terhadap return saham dan laba akuntansi secara parsial berpengaruh positif ...

Research paper thumbnail of Regional Public Service Agency’s Financial Management Implementation in Walanda Maramis North Minahasa Public Hospital

SHS web of conferences, 2022

Regional Public Service Agency's Financial Management is one of the new policies from government ... more Regional Public Service Agency's Financial Management is one of the new policies from government in order to improve financial performances and public services at Walanda Maramis North Minahasa Public Hospital. The purpose of this research is to analyze Regional Public Service Agency's Financial Management in Walanda Maramis North Minahasa Public Hospital (before and after implementing). This research uses qualitative approach with descriptive analyze method; secondary data sources from 2020 and 2021 financial reports, journal articles, reference books and interview instruments. Balanced Scorecard and Model Analyze by Miles and Huberman is the analyzing technic used to comprehensively measure the financial and non-financial performances. Result of this research shown: 1) Walanda Maramis North Minahasa Public Hospital had implementing financial management of Regional Public Service Agency in forms of governances, accountabilities and transparency; and 2) performances evaluations is consist of three aspects, financial performance, operational services performance, and service quality improvement performance, which contributing to the public's services and welfare, which also got Healthy grade financial performance with 74.15 score.

Research paper thumbnail of Pengembangan Konten Materi Akuntansi Usaha Tani Bagi Petani Jagung DI Kelurahan Tataaran Patar Kecamatan Tondano Selatan

Literacy: Jurnal Pendidikan Ekonomi

Penelitian ini bertujuan untuk mengembangkan konten materi akuntansi usaha tani bagi para petan... more Penelitian ini bertujuan untuk mengembangkan konten materi akuntansi usaha tani bagi para petani jagung di kelurahan Tataaran, mengimplementasikan konsep materi akuntansi usaha tani dikelurahan Tataaran pada proses pelatihan dengan menggunakan modul materi sebagai alternatif pembelajaran, serta meningkatkan cara pengelolaan akuntansi pada usaha tani jagung dan untuk mengetahui respon para petani-petani jagung terhadap materi akuntansi usaha tani. Dalam penelitian pengembangan ini, diadaptasi dari Model 4D (Define, Design, Develop, Disseminate). Teknik pengumpulan data dilakukan melalui wawancara dan FGD (Focus Group Discussion) pada objek penelitian. Populasi dalam penelitian ini adalah sebagian dari kelompok tani malinga-lingaan Tataaran yang aktif dengan jumlah 14 orang sebagai responden, penetapan observasi dilakukan dengan mempertimbangkan kebutuhan dari petani-petani jagung akan pengembangan materi akuntansi usaha tani. Berdasarkan dari hasil analisis yang diperoleh dari wawa...

Research paper thumbnail of Analisis Perilaku Wajib Pajak Usaha Mikro Terhadap Pelaksanaan Pemungutan Pajak Menggunakan Self Assessment System Di Kota Tomohon

Jurnal Akuntansi Manado (JAIM)

Tujuan dari penelitian ini adalah untuk mengetahui perilaku wajib pajak usaha mikro terhadap pela... more Tujuan dari penelitian ini adalah untuk mengetahui perilaku wajib pajak usaha mikro terhadap pelaksanaan pemungutan pajak menggunakan Self Assessment System di Kota Tomohon. Penelitian ini menggunakan metode kualitatif deskriptif. Sampel yang digunakan dalam penelitian ini terdiri dari 10 informan dengan menggunakan metode purposive sampling yaitu pengambilan sampel dengan kriteria tertentu dan. Teknik pengumpulan data yang dilakukan yaitu observasi parsipatif pasif dan observasi terus terang atau tersamar, wawancara tak berstruktur dan dokumentasi. Hasil penelitian ini menunjukkan perilaku wajib pajak usaha mikro terhadap pelaksanaan pemungutan pajak menggunakan Self Assessment System di Kota Tomohon masih belum berjalan dengan baik dan juga belum berjalan sesuai dengan apa yang diinginkan. Didalam pelaksanaan pemungutan pajak menggunakan Self Assessment System juga masih terdapat penghambat dalam menjalankannya yaitu masih kurangnya penyuluhan dari fiskus yang membuat wajib pajak ...

Research paper thumbnail of Pengaruh Profitabilitas, Likuiditas, dan Leverage Terhadap Financial Distress Pada Perusahaan Sub Sektor Food and Beverage Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2018

Jurnal Manajemen dan Bisnis, Oct 6, 2020

Research paper thumbnail of Pengaruh Kompetensi Dan Independensi Terhadap Kinerja Auditor Internal Pada Inspektorat Daerah Kabupaten Minahasa

Jurnal Manajemen dan Bisnis, Nov 1, 2021

Research paper thumbnail of Pengaruh Risiko Kredit Dan Tingkat Kecukupan Modal Terhadap Kinerja Keuangan Bank Pada Perusahaan Perbankan Konvensional DI Indonesia Tahun 2016-2018

Jurnal Manajemen dan Bisnis, Jul 27, 2020

Research paper thumbnail of Apakah Good Government Governance dan Pengendalian Intern dapat Mempengaruhi Kualitas Akuntabilitas Laporan Keuangan Sektor Publik

Tata kelola pemerintahan menjadi isu yang sangat penting dewasa ini. Tata kelola pemerintahan mer... more Tata kelola pemerintahan menjadi isu yang sangat penting dewasa ini. Tata kelola pemerintahan merupakan suatu unsur dalam menjalankan roda pemerintahan. Semakin baik suatu pemerintahan dikelola oleh para pengambil kebijakan maka kualitas pelayanan yang dirasakan oleh masyarakatpun akan semakin baik dan pada akhirnya akan mendorong peningkatan kesejahteraan masyarakat ke titik yang lebih baik. Penelitian ini bertujuan untuk mengetahui pengaruh tata kelola pemerintahan atau good government governance (GGG) dan pengendalian intern terhadap kualitas akuntabilitas laporan keuangan sector public. Populasi dan sampel penelitian adalah aparatur sipil negara yang bekerja pada SKPD di Sulawesi Utara. Penelitian ini adalah penelitian luantitatif dengan margin of error 5 % dan menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa terdapat pengaruh GGG terhadap akuntabilitas laporan keuangan sector public, demikian juga pengendalian intern berpengaruh terhadap akuntabilitas k...

Research paper thumbnail of Method of Problem Based Learning of Learning in Course Theory on Soft Skills Competence of Students

In dealing with the global era with rapid acceleration, it is necessary for workers who not only ... more In dealing with the global era with rapid acceleration, it is necessary for workers who not only have the ability to work in their fields (hard competencies), but also very important to master the ability to face change and to use soft competence. Increased skills and skills for prospective workers are the responsibility of the world of education, both formal and non-formal education. Problem Based Learning (PBL) is one of the learning methods that are currently being introduced to be applied in vocational higher education learning systems that are expected to contribute to the achievement of competencies set in theoretical subjects. Research objective consist of 1) to determine the effectiveness of learning methods that are taught to be applied to theoretical subjects. 2) To find out the benefits of the problem based learning method in improving soft skills competence. 3) To determine the impact of problem based learning of learning methods on students' problem solving abilities. This research can be used extensively for theoretical subjects in the Department of Business Administration, Manado State Polytechnic and at the same time provide experience for students who will follow the Field Work Practice program in managing the problems faced in the world of work.

Research paper thumbnail of Analisis Akuntansi Pajak Pertambahan Nilai Pupuk Non-Subsidi CV Manado Agrosantosa DI Kota Manado Provinsi Sulawesi Utara

Berdasarkan hasil analisis dapat disimpulkan bahwa analisis akuntansi Pajak Pertambahan Nilai Pup... more Berdasarkan hasil analisis dapat disimpulkan bahwa analisis akuntansi Pajak Pertambahan Nilai Pupuk Non Subsidi pada CV Manado Argo Sentosa masih perlu disesuaikan dengan Pasal 8A ayat (2) dan Pasal 13 ayat (la) huruf d UU Nomor 42 TAHUN 2009 (berlaku sejak 1 April 2010) tentang perubahan ketiga atas UU Nomor 8 TAHUN 1983 tentang PPN barang dan jasa dan PPNBM.Berdasarkan kesimpulan diatas, perlu dilakukan pengawasan secara berkala akan pencatatan PPh dengan pencatatan PPN dari CV Agro Sentosa oleh BRi sebagai penampung/pentransfer ke lembaga pajak. Perlu diperhatikan lagi atas pencatatan agar tidak terjadi laporan keuangan yang tidak wajar pada akhimya. Kata Kunci: PajakPertambahan Nilai

Research paper thumbnail of Servant Leadership: Model Kepemimpinan Kontemporer Kepala Sekolah

Jurnal Manajemen dan Supervisi Pendidikan, 2017

this study aim to describe the internalization of the philosophy of servant leadership within the... more this study aim to describe the internalization of the philosophy of servant leadership within the leadership of the principal and implementation of the task in the frame of servant leadership. This research using qualitative methods based on descriptive data that were collected through the natural setting from the subject's point of view and is not bound by the issue of teoretical. This research was carried out at the Vocational secondary school of the Catholic Santa Familia in Tomohon city with the subject is the principal and school personnel as a source of information. Results of the study found that: first, the philosophy contained in Servant leadership turns out to have been adopted and animates the leadership school in Vocational secondary school of the Catholic Santa Familia in Tomohon city; Second, the principal at Vocational secondary school of the Catholic Santa Familia in Tomohon has implemented a contemporary leadership models, namely models of servant leadership are humanist, touches the heart in unity work logic and actions that led to the the creation of the atmosphere of the work.

Research paper thumbnail of Development of MSME Economic Empowerment Materials in the New Normal in Matuari District, Bitung

Journal of The Community Development in Asia, 2022

The purpose of this study is to identify the problems faced by Micro, Small and Medium Enterprise... more The purpose of this study is to identify the problems faced by Micro, Small and Medium Enterprises (MSMEs) in the new normal and arrange materials for their economic empowerment in the Matuari District, Bitung City. After conducting a content development, the MSME economic empowerment material product was successfully compiled with the Four D development process, with the stages of problem identification and analysis of development needs, prototype design and material, product testing, and product revision. The material developed is the economic empowerment of MSMEs with an outline of characteristics and principles of entrepreneurship, entrepreneurial creativity and innovation, how to get business capital, family financial management, and online marketing. The trial of this MSME economic empowerment material is highly effective.

Research paper thumbnail of Analisis Perhitungan, Penetapan dan Pelaporan Pajak Penghasilan Pasal 21 Dengan Menggunakan Metode Gross Up ( Study kasus Pada Kantor Dinas Pendidikan Tana Toraja

Jurnal Akuntansi Manado (JAIM)

Dan hasil yang didapatkan dari perbandingan ini adalah ternyata jika di Kantor Dinas Pendidikan ... more Dan hasil yang didapatkan dari perbandingan ini adalah ternyata jika di Kantor Dinas Pendidikan Tana Toraja jika mereka menerapkan metode Gross Up maka itu akan lebih menguntungkan bagi karyawan, di mana mereka akan mendapatkan take home pay yang tinggi,serta pajak yang harus mereka bayarkan tidak terlalu tinggi jika dibandingkan dengan metode Net. Kata Kunci: Pajak Penghasilan pasal 21, Metode Net, Metode Gross Up

Research paper thumbnail of International Journal of Economics and Financial Issues The Influence of Internal Control Implementation and Managerial Performance on Financial Accountability Local Government in Indonesia

The purpose of this study to examine whether the financial accountability is affected by the inte... more The purpose of this study to examine whether the financial accountability is affected by the internal control and managerial performance of local government in Indonesia. Usefulness of research as input for the government to improve internal control, managerial performance and financial accountability. Population in this study all local government unit of North Sulawesi province are 226 unit tool (SKPD). Number of samples 115 unit tool with respondents as many as 345 civil servants. Data collection using primary data. Method data testing conducted by validity and reliability. With structural equation model approach partial least square, confidence level 95% and α = 0.05, the hypothesis was rejected H0. The conclusion is implementation of internal control influence on financial accountability. Managerial performance influence on financial accountability in local government in Indonesia.

Research paper thumbnail of International Journal of Economics and Financial Issues Does Quality of Financial Statement Affected by Internal Control System and Internal Audit?

The purpose of this study to examine and analyze the influence internal control systems and inter... more The purpose of this study to examine and analyze the influence internal control systems and internal audit to financial statement quality of local government. Usefulness of research as input for local government to improve implementation internal control, effectiveness of the internal audit function and improve quality of financial reports. Data conducted by taking 66 local government unit tool of the 15 districts and city in Indonesia. Analysis data study using path analysis. The conclusion is internal control system and internal audit partially and simultaneously have positive effect on the quality of financial statements.

Research paper thumbnail of Pengaruh Penganggaran Partisipatif, Kejelasan Sasaran Anggaran Dan Implementasi Pengendalian Intern Terhadap Kinerja Manajerial Instansi Pemerintah Daerah Serta Implikasinya Pada Akuntabilitas Keuangan

Research paper thumbnail of Does Quality of Financial Statement Affected by Internal Control System and Internal Audit

International Journal of Economics and Financial Issues, 2017

The purpose of this study to examine and analyze the influence internal control systems and inte... more The purpose of this study to examine and analyze the influence internal control systems and internal audit to financial statement quality of local government. Usefulness of research as input for local government to improve implementation internal control, effectiveness of the internal audit function and improve quality of financial reports. Data conducted by taking 66 local government unit tool of the 15 districts and city in Indonesia. Analysis data study using path analysis. The conclusion is internal control system and internal audit partially and simultaneously have positive effect on the quality of financial statements. Keywords: internal control systems, internal audit function, financial statement quality JEL Classifications: G2, M4

Research paper thumbnail of Pengaruh Penganggaran Partisipatif, Komitmen Organisasi Dan Pengendalian Intern Terhadap Kinerja Manajerial Aparatur Pemerintah Kabupaten Minahasa

. This study aims to empirically examine the effect of participatory budgeting, organizational co... more . This study aims to empirically examine the effect of participatory budgeting, organizational commitment and internal control both simultaneously and partially on the managerial performance of the Minahasa district government apparatus in North Sulawesi Province. The method used in this study is the sampling method. Sampling was carried out using a simple random sampling method for officers who were assigned to SKPD in Minahasa District. The data used are primary data and data collection through a questionnaire. The analytical method used is descriptive analysis, then testing the hypothesis used path analysis method. The results of the study indicate that simultaneous participatory budgeting, organizational commitment and internal control affect managerial performance. Partially participatory budgeting, organizational commitment and internal controls each have a positive effect on managerial performance. Abstrak . Penelitian ini bertujuan untuk menguji secara empirik pengaruh peng...