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PENGARUH LATAR BELAKANG PENDIDIKAN DAN PENGALAMAN POLITIK TERHADAP KINERJA DPRD DALAM PENGAWASAN PENGELOLAAN KEUANGAN DAERAH/APBD Nuru, Ferdinant; Mawikere, Lidya
ACCOUNTABILITY Vol 2, No 1 (2013): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.2343.2.1.2013.50-60

Abstract

This study aimed to examine the effect of level of education and political experience to Performance Oversight Council in Financial Management / Budget.The data used in this study is primary data and instruments in this study is a questionnaire that is processed using SPSS 19. The subjects were Sorong legislators who were 30. Of the 30 questionnaires distributed, returned and can be evaluated in a total of 29 questionnaires. The method used in this study is a multiple linear regression. To test the hypothesis used simultan eously F test and used partial eously t test.The results and hypothesis testing shows that the variables together education and political experience influence the performance of Parliament in monitoring the financial management area / budget. Partially only political experience that affect the performance of Parliament in monitoring regional financial management / budget, while the level of education does not affect the performance of the Council in the area of supervision of financial management / budget. Educational level was not affected due to lack of competence backed by councilors.Keywords: Level Of Education, Political Experience And Performance Oversight Council In Financial Management / Budget
PENGARUH DISKUSI VERBAL DALAM REVIEW KERTAS KERJA AUDIT TERHADAP KINERJA AUDITOR PADA KANTOR BPK RI PERWAKILAN SULAWESI UTARA Marunduh, Andrew; Mawikere, Lidya
ACCOUNTABILITY Vol 2, No 1 (2013): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.2354.2.1.2013.176-184

Abstract

The implementation of accountability in public sector to the establishment of good governance and claen governance in Indonesia was increasing. There are monitoring, control, and inspection as three main aspects to support a good governance. BPK has responsibilities in controlling and giving opinion to the governance financial reports.This study purpose to find out the effect of the verbal discussion in audit working paper review, work experience and motivation to the performance auditors at BPK RI in North Sulawesi.This study chosen BPK RI in North Sulawesi as an object research with population amount was 65 auditors, taken from census method.The independent variables used in this study were verbal discussions  ( X1 )  as well as the dependent variable is the performance auditor  ( Y ) . This study uses simple linear regression analysis and the use of primary data in the form of questionnaires, whereas for hypothesis testing done partially.Based on the analysis results can be known results for the variable Verbal Discussion  ( X1 )   tcount= 5777 and significantly t= 0.000 and 2.000. From these results it can be seen that tcount> tTablecan be stated that HTableorefused and His received and a significant level of 0.000 <0.05 Therefore Verbal Discussion of significant effect on the Performance Auditor.Key Word: BPK RI, performance auditor
EVALUASI KUALITAS APARAT PENGAWAS INTERN PEMERINTAH DALAM PENGAWASAN KEUANGAN DAERAH (Studi pada Pemerintah Daerah Kabupaten Minahasa Tenggara) Lumbantobing, Josua H.R.; Mawikere, Lidya
JURNAL RISET AKUNTANSI GOING CONCERN Vol 10, No 1 (2015): Going Concern Vol. 10 No. 1 Maret 2015
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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

Abstract

This study aimed to evaluate the quality of Government Internal Supervisory Apparatus (APIP) Southeast Minahasa Regency. A common problem in this study is the finding of the audit that is not detected by the APIP as internal auditor, but was found by the external auditor, the Supreme Audit Agency (BPK). The method used in this research is descriptive qualitative. As in qualitative research, the authors use the method of in-depth interviews and Forum Group of Discussion with informants who have knowledge related to this research. The results show, that became important points APIP quality analysis Southeast Minahasa Regency are: First, to meet the needs of APIP competent to provide technical guidance, education and ongoing training to improve quality. Second, do not do that too frequent mutation, a mutation that is done must be in accordance with competence. While that is key to improving the quality of APIP is a strong commitment from the Head of Region for the creation of good and clean government to the fulfillment of the budget for APIP by 1% in accordance with the Regulatory applicable to improving the quality of APIP to provide technical guidance and education and training sustainable, adding facilities such as office operational vehicles and other supporting infrastructure.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE TRADISIONAL DAN ACTIVITY BASED COSTING (ABC) PADA UD. CELLA CAKE DAN BAKERY MANADO Kamasih, Jimmy; Saerang, David. P. E.; Mawikere, Lidya
ACCOUNTABILITY Vol 4, No 2 (2015): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.10522.4.2.2015.28-40

Abstract

Activity Based Costing System can provide information for the better of cost calculation and can assist management to manage the company efficiently and gain a better understanding on competitive advantages, strengths, and weaknesses of the company. So that with Activity Based Costing can present carefully the information of cost product and accurately to the interests of management and comparing the cost calculation of production by using traditional methods and Activity Based Costing (ABC) at UD. Cella Cake and Bakery Manado. The purpose of this study was to determine the cost calculation of production using traditional methods and Activity Based Costing (ABC). The research method used is descriptive method. The results showed that the cost calculation of production using Activity-Based Costing System provides results that are more expensive than traditional systems on Pizza Chicken Bread, Sausage Bread and donuts. Traditional systems provide greater profit than the Activity-Based Costing system, because the calculations with the traditional system using only one cost driver so make inefficiency costs and generate profit and irrelevant
IPTEKS PENGELOLAAN PENDAPATAN JASA PARKIR PADA PT. ANGKASA PURA I (PERSERO) BANDAR UDARA SAM RATULANGI MANADO Languju, Cicilya; Rumagit, Rivaldo; Mawikere, Lidya
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.02.2018.21859

Abstract

Management is the same as management, namely mobilizing, regulating and directing human efforts to effectively utilize materials and facilities to achieve a goal. Income is the amount of money received by the company from its activities, a large part of the sale of products and / or services to customers. Parking is an immovable condition of a vehicle that is temporary because it is abandoned by the driver. Legally prohibited from parking in the middle of the highway; But roadside parking is generally permitted. Parking facilities are built together with most buildings, to facilitate vehicles using buildings. Including in the sense of parking is any vehicles that stops at certain place whether expressed with traffic signs or not, and not solely for the purpose of raising and or reduce people and or goods. While levies according to Law no. 28 of 2009 is a regional levy as payment for services or special permits that are specifically provided and / or provided by the Regional Government for personal or agency interests. Parking revenues are expected to increase regional contributions through local taxes. The more parking revenue, the more regional contribution through the regional tax.Keywords ; Management, Income, Parking, Regional Levies