Riset Akuntansi dan Portofolio Investasi
Journal abbreviation: RAPI E-mail: rapi.journal@gmail.com Focus and scope: Finance and Accounting Review process: Double-blind peer-reviewed Periodical: Semi-annual (June and December) ISSN: 2988-2168 (print), 2988-2176 (online) ISSN Portal: 2988-2168 (print), 2988-2176 (online) DOI: 10.58784/rapi Open Archives Initiative: https://jurnal.ywnr.org/index.php/rapi/oai Copyright holders: Author License: CC-BY Languages: Indonesia Plagiarism checker: Similarity Check by Crossref (iThenticate) Journal type: Open access Archiving: PKP PN-LOCKSS, PKP PN-CLOCKSS Repository: Garuda Indexing: Google Scholar Database: ResearchGate, Scilit, OpenAIRE Explore, Bielefeld Academic Search Engine, Semantic Scholar, Dimensions
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Evaluasi penerapan prosedur penatausahaan bendahara pengeluaran dalam penerbitan Surat Perintah Pencairan Dana (SP2D) pada Badan Keuangan dan Aset Daerah Kota Manado
The Expenditure Treasurer plays a strategic role in ensuring accountability and orderly management of regional finances, particularly in the issuance of Fund Disbursement Orders (SP2D). However, in practice, the SP2D issuance process often encounters administrative constraints that may hinder the timely implementation of regional government programs and activities. This study aims to evaluate the administrative procedures of the Expenditure Treasurer in issuing SP2D at the Regional Finance and Asset Agency (BKAD) of Manado City and to assess their compliance with the Regulation of the Minister of Home Affairs Number 77 of 2020. This study employs a qualitative research method with a case study approach, focusing on a single unit of analysis, namely BKAD Manado City. Data were collected through in-depth interviews with key informants involved in the SP2D issuance process and through document analysis related to regional financial administration. Data analysis was conducted using a descriptive qualitative approach by comparing actual practices with applicable regulatory provisions. The results indicate that, in general, the administrative procedures of the Expenditure Treasurer in issuing SP2D at BKAD Manado City have been implemented in accordance with the Regulation of the Minister of Home Affairs Number 77 of 2020. Nevertheless, several obstacles remain, particularly incomplete supporting documents and suboptimal inter-unit coordination, which contribute to delays in SP2D issuance. These findings highlight the importance of strengthening internal control mechanisms and improving administrative efficiency to enhance regional financial governance.
Copyright (c) 2025 Vricilia Febiola Najoan, Novi Swandari Budiarso, Peter M. Kapojos https://creativecommons.org/licenses/by/4.0
Analisis penerapan PPh final 1% atas penjualan rumah subsidi: Studi kasus pada PT. Bumi Mapanget Asri Manado
This study analyzes the implementation of the Final Income Tax (PPh Final) Article 4 Paragraph (2) at a rate of 1% on the sale of subsidized housing at PT Bumi Mapanget Asri Manado. A case study qualitative approach was employed, using interviews and document analysis as data collection techniques. The results reveal that the mechanism of tax withholding and deposit has been carried out in accordance with Government Regulation No. 34 of 2016 and Minister of Finance Regulation No. 81 of 2024. However, the reporting process was adjusted based on the instructions from the Account Representative of the Manado Primary Tax Office. Administrative challenges were identified, particularly in the delay of certificate separation and the issuance of the Tax Object Number (NOP), which affected the timeliness of accounting recognition of transactions. This study contributes to the literature on property taxation and provides practical recommendations for developers in improving tax compliance and administrative efficiency.
Copyright (c) 2025 Pricilia Virginia Lamadi, Inggriani Elim, Anneke Wangkar https://creativecommons.org/licenses/by/4.0
Analisis pelaporan pengelolaan keuangan desa (Studi kasus di Desa Wuwuk, Kecamatan Tareran, Kabupaten Minahasa Selatan)
Village financial management reporting is vital for ensuring accountability and transparency in public fund use. This study analyzes the implementation of financial reporting in Wuwuk Village, Tareran Sub-district, South Minahasa Regency, based on Minister of Home Affairs Regulation No. 20 of 2018. Using a qualitative case study approach, data were collected through interviews, observation, and documentation. The results show that the village prepares implementation and realization reports as part of the APBDes realization report. However, reporting is conducted per disbursement stage instead of per semester, causing delays due to incomplete data. These findings highlight procedural inconsistencies and limited understanding among village officials, underscoring the need for stronger administrative capacity to enhance transparency and accountability.
Copyright (c) 2025 Yiska Fira Rompas, Stanley Kho Walandouw, Diana Nova Lintong https://creativecommons.org/licenses/by/4.0
Evaluasi penerapan sistem dan prosedur uang persediaan pada biro pengadaan barang dan jasa Provinsi Sulawesi Utara
This study aims to evaluate the implementation of the cash advance system and procedures at the North Sulawesi Provincial Goods and Services Procurement Bureau based on Minister of Home Affairs Regulation No. 77 of 2020 using a descriptive qualitative method through interviews and documentation. The results of the study indicate that the cash advance system and procedures have been implemented properly and in accordance with Permendagri No. 77 of 2020, even though the PBJ Bureau only received a cash advance transfer from the North Sulawesi Provincial Secretariat amounting to Rp. 50,000,000. All procedures, from the issuance of SPP-UP, SPM-UP, SP2D, to accountability reports, have been carried out in accordance with the provisions using the imprest method and the Regional Government Information System (SIPD), which facilitates the documentation and reporting process. The study concluded that the implementation of the cash advance system and procedures at the PBJ Bureau has met the standards of accountability and transparency in regional financial management in accordance with applicable regulations.
Copyright (c) 2025 Christina Natalia Gracia Rengkung, Harijanto Sabijono, Lidia M. Mawikere https://creativecommons.org/licenses/by/4.0
Analisis sistem informasi akuntansi dalam menunjang pengelolaan persediaan obat pada rumah sakit umum pusat Prof. Dr. R. D. Kandou
This study examines how the accounting information system (AIS) supports drug inventory management at Prof. Dr. R. D. Kandou General Hospital, a type-A referral hospital in North Sulawesi. Effective inventory management is essential to ensure the timely availability of medications and minimize stockouts in clinical services. Using a qualitative case study approach, data were collected through in-depth interviews, observations, and documentation from the pharmacy unit, procurement division, and finance department. The findings show that the AIS—integrated through SIMAN and SAKTI—facilitates procurement, recording, stock monitoring, and reporting processes. The system improves accuracy in tracking inventory movements and supports managerial decision-making. However, challenges remain, particularly the limited integration between units and the continued reliance on manual documentation before digital input, which reduces efficiency and increases the risk of errors. Strengthening system integration and enhancing user training are required to optimize the AIS’s role in supporting inventory control and operational efficiency.
Copyright (c) 2025 Christian Elkana Wuwungan, Hendrik Gamaliel, Olivia Y. M. Sardjono https://creativecommons.org/licenses/by/4.0
Analisis penerapan tax planning PPh 21 sebagai upaya meningkatkan efisiensi pajak pada Kantor Cabang Utama PT BPR Prisma Dana Manado
This study analyzes the application of tax planning for Income Tax Article 21 (PPh 21) at PT BPR Prisma Dana Manado to identify the most efficient calculation method. Many companies still use administratively simple methods that do not maximize tax savings under the self-assessment system. Using a qualitative case study approach, this research employs interviews, observations, and company documents supported by payroll data. Three PPh 21 calculation methods; net, gross, and gross-up, were compared to assess their impact on employee take-home pay and corporate tax burden. The results show that the company currently applies the gross method, which reduces employee take-home pay and provides no tax-saving benefits. The comparative analysis indicates that the gross-up method offers the highest efficiency, as tax allowances are deductible expenses that reduce taxable income. This method yields a 5.18% tax efficiency improvement. The study concludes that the gross-up method is the most optimal strategy, improving both tax efficiency and employee welfare, and strengthening corporate tax compliance.
Copyright (c) 2025 Priskila Meyvira Rondonuwu, Sintje Rondonuwu, ⁠I Gede Suwetja https://creativecommons.org/licenses/by/4.0
Analisis penerimaan pajak barang dan jasa tertentu serta kontribusinya pada pendapatan asli daerah di Badan Pendapatan Daerah Kota Manado
The Specific Goods and Services Tax (PBJT) plays a strategic role in strengthening Local Own-Source Revenue (PAD), especially in economically dynamic regions such as Manado City. This study examines the effectiveness of PBJT collection, its contribution to PAD, and the implementation of tax optimization strategies by the Regional Revenue Agency (BAPENDA). Using a qualitative case study approach, data were collected through interviews, documentation, and field observations. The findings reveal that the restaurant and entertainment sectors dominate PBJT revenue, while parking and street lighting contribute minimally. Digital reporting through the Atraksi PD application, audit sampling, and taxpayer outreach have enhanced compliance and transparency. Nevertheless, challenges such as low taxpayer compliance and discrepancies in reported income continue to impede optimal revenue performance. Strengthening digital supervision and targeted compliance interventions is essential to improve PBJT governance and support sustainable regional fiscal capacity.
Copyright (c) 2025 Claudia Sherlyka Tatamang, Sonny Pangerapan, Syermi S. E. Mintalangi https://creativecommons.org/licenses/by/4.0
Analisis peran sistem keuangan desa (Siskeudes) dalam meningkatkan akuntabilitas keuangan desa: Studi kasus Desa Komus II Kabupaten Bolaang Mongondow Utara
Financial accountability at the village level is a crucial element in achieving transparent and effective local governance. To strengthen accountability and efficiency, the Indonesian government—through BPKP and the Ministry of Home Affairs—introduced the Village Financial System (Sistem Keuangan Desa or Siskeudes), a digital tool designed to support village governments in managing public funds more transparently. This study aims to analyze the role of Siskeudes in improving financial accountability in Komus II Village, North Bolaang Mongondow Regency. Using a qualitative descriptive approach, data were collected through interviews, observations, and documentation involving village officials and local stakeholders. The findings reveal that the implementation of Siskeudes significantly enhances transparency, efficiency, and reliability in village financial reporting. The system simplifies the documentation process, accelerates reporting, and minimizes the risk of fund misuse. Nevertheless, several challenges remain, particularly limited technological infrastructure and insufficient human resource capacity. This study highlights the importance of digital transformation in public sector accounting and the need for continuous capacity-building initiatives for village officials. The findings contribute to the growing body of literature on digital financial governance in developing regions and provide practical implications for policymakers aiming to institutionalize accountability through technology-driven systems.
Copyright (c) 2025 Glorya Indriani Bawansel, Stanley Kho Walandouw, Olivia Y. M Sardjono https://creativecommons.org/licenses/by/4.0
Analisis akuntabilitas pengelolaan dana desa dalam meningkatkan pemberdayaan masyarakat di Desa Darunu Kecamatan Wori Kabupaten Minahasa Utara: Studi kasus pelaksanaan pembangunan wisata Mangrove
This study aims to analyze the accountability of village fund management in supporting community empowerment, with a specific focus on the development of mangrove tourism in Darunu Village, Wori District, North Minahasa Regency. Using a descriptive qualitative approach, data were collected through interviews, documentation, and direct observation of financial management processes from planning to reporting stages. The findings indicate that the village government has implemented accountability principles, including transparency, integrity, responsibility, fairness, balance, clarity, and consistency in managing village funds. These principles ensure that the use of funds can be accounted for both to the community and to relevant authorities, ultimately supporting sustainable tourism development and increasing local economic benefits for the surrounding community. This research contributes to the literature on public sector accounting and good governance at the village level by highlighting best practices in financial accountability and community participation.
Copyright (c) 2025 Vira A. Kantale, Agus T. Poputra, Heince R. N. Wokas https://creativecommons.org/licenses/by/4.0
Analisis perlakuan akuntansi aset tetap pada Badan Pengelolaan Keuangan Dan Pendapatan Daerah Kabupaten Kepulauan Sangihe berdasarkan Permendagri No 1 tahun 2019
Fixed assets play a crucial role in government financial reporting at both central and regional levels, as they represent resources that must be safeguarded and managed responsibly. This study analyzes the accounting treatment of fixed assets at the Regional Financial and Revenue Management Agency of Sangihe Islands Regency in accordance with the Indonesian Ministry of Home Affairs Regulation No. 1 of 2019. Using a descriptive qualitative approach, data were collected through interviews, observation, and documentation. The findings indicate that the depreciation of regional assets covers various types of fixed assets, including buildings, official vehicles, office equipment, and public facilities. Depreciation is determined based on estimated useful life, residual value, and the straight-line method. However, the depreciation calculations have not fully complied with the prescribed regulations. Registration and disclosure of fixed assets are conducted through the agency’s financial statements to enhance transparency and accountability in regional asset management. This study highlights the importance of implementing standardized accounting practices to ensure accurate and reliable financial reporting of government fixed assets.
Copyright (c) 2025 Tania Wilhelmina Darea, Jantje J. Tinangon, Jessy D. L. Warongan https://creativecommons.org/licenses/by/4.0
Analisis sistem dan prosedur akuntansi pengeluaran kas pada kantor Kecamatan Tikala Kota Manado
This study analyzes the accounting system and procedures for cash disbursements at the Tikala Sub-district Office, Manado City, in accordance with Government Regulation No. 12 of 2019 on Regional Financial Management. Motivated by the need for transparency and accountability in public fund management, the study employs a descriptive qualitative approach using interviews, observation, and documentation as data collection methods. The results show that the cash disbursement system at the Tikala Sub-district Office follows a structured sequence involving the issuance of a Budget Provision Letter (SPD), Payment Request Letter (SPP), Payment Order Letter (SPM), Fund Disbursement Order (SP2D), and Accountability Report (SPJ). These stages serve as control mechanisms to ensure compliance with regulations and enhance transparency and accountability in regional financial management. The study concludes that improving the integration of the accounting information system, strengthening internal control, and enhancing human resource capacity are essential steps to optimize the cash disbursement system in local government institutions.
Copyright (c) 2025 Monica Anastasya Runturambi https://creativecommons.org/licenses/by/4.0
Perlakuan akuntansi belanja barang dan jasa pada Pengadilan Negeri Tondano
The accounting treatment refers to the rules and steps taken in the accounting process, including the recognition, measurement, and disclosure of financial information in financial statements, whether for companies or government entities. The success of budgeting is typically assessed through the preparation of a Budget Realization Report (LRA). This report provides an overview of the sources, allocation, and utilization of economic resources managed by the central or regional government, illustrating the comparison between the budget and its actual realization within a specific reporting period. This study aims to analyze whether the accounting treatment in the Tondano District Court’s Budget Realization Report aligns with the Government Accounting Standards (SAP) as stipulated in Government Regulation No. 71 of 2010. Using a descriptive qualitative method, the study finds that the accounting treatment of goods and services expenditures in the Tondano District Court complies with PSAP 02 and Government Regulation No. 71 of 2010 on Government Accounting Standards.
Copyright (c) 2025 Injilly Sefanya Karyn Rembet, David P. E. Saerang, Heince R. N. Wokas https://creativecommons.org/licenses/by/4.0
Analisis efisiensi dan efektivitas pelaksanaan tindakan tunggakan pajak terhadap penerimaan pajak badan Kantor Pelayanan Pajak Pratama Bitung 2021 - 2023
This study examines the efficiency and effectiveness of tax collection measures on corporate tax arrears at the Pratama Tax Service Office (KPP) Bitung during 2021–2023. Strengthening tax revenue is crucial for sustaining state finances, yet systematic evaluation of collection strategies remains limited. Using a qualitative descriptive approach, data were gathered through documentation and interviews with tax officials. The findings reveal that collection measures including seizure, account blocking, and auction, were implemented efficiently and effectively. Tax collection realization reached 91.9% of the target in 2021 (effective), 203.6% in 2022, and 125.8% in 2023 (very effective). These results indicate that the strategies employed not only improved compliance but also significantly enhanced corporate tax revenue. The study highlights the importance of sustained enforcement, inter-unit coordination, and the use of legal instruments to optimize tax arrears collection.
Copyright (c) 2025 Kezia Akwila Tampi, Inggriani Elim , I Gede Suwetja https://creativecommons.org/licenses/by/4.0
Evaluasi pemanfaatan dana desa di Desa Rumoong Atas Kecamatan Tareran Kabupaten Minahasa Selatan
This study evaluates the utilization of Village Funds in Rumoong Atas Village, Tareran District, South Minahasa Regency, Indonesia, in accordance with the Regulation of the Minister of Villages, Development of Disadvantaged Regions, and Transmigration (Permendes PDTT) No. 13 of 2023. The regulation prioritizes the allocation of Village Funds for four main programs: extreme poverty alleviation, food and livestock security, stunting prevention and reduction, and priority sector development. Using a qualitative descriptive method, data were collected through documentation, interviews, and direct observation of the village government’s implementation of these programs. The findings show that the implementation of Village Fund programs in Rumoong Atas Village partially complies with the regulation. The village did not implement the direct cash transfer (BLT) program for extreme poverty alleviation but successfully carried out programs on food and livestock security, stunting prevention, and priority sector development, including additional capital for village-owned enterprises (BUMDes). This study contributes to the evaluation of local government performance in managing Village Funds and highlights areas for policy improvement to enhance community welfare and accountability.
Copyright (c) 2025 Thriver Merelygod Karundeng, Treesje Runtu, Diana N. Lintong https://creativecommons.org/licenses/by/4.0
Analisis perencanaan, penggunaan dan penatausahaan aset tetap pada Dinas Perindustrian dan Perdagangan Provinsi Sulawesi Utara
Fixed assets represent a crucial component of public sector resource management because they support the operational activities of government agencies in carrying out their duties and functions. This study analyzes the planning, utilization, and administration of fixed assets at the Department of Industry and Trade of North Sulawesi Province and evaluates their compliance with the applicable regulations. Using a qualitative descriptive approach through interviews and document analysis, the research assesses the implementation of fixed asset management practices. The findings show that the planning and utilization of fixed assets have been carried out in line with Minister of Home Affairs Regulation (Permendagri) No. 19 of 2016 as amended by Permendagri No. 7 of 2024. In addition, the administration of fixed assets—including recording, inventory, and reporting—conforms to Permendagri No. 47 of 2021. These results indicate that systematic planning, proper utilization, and accurate administration of fixed assets can enhance transparency, accountability, and efficiency in local government financial management.
Copyright (c) 2025 Verentio Gregorius Kastilong, Dhullo Afandi, Lady Diana Latjandu https://creativecommons.org/licenses/by/4.0
Pengaruh digital perpajakan dan self-assessment system terhadap perilaku tax avoidance pada usaha kecil menengah di Jalan Flamboyan Manado
This study examines the influence of digital taxation and the self-assessment system on tax avoidance behavior among Small and Medium Enterprises (SMEs) in Indonesia. The research is motivated by the persistent issue of low tax compliance in the SME sector despite the government’s implementation of tax digitalization and the self-assessment system. A quantitative approach was employed using a sample of 71 SME taxpayers operating on Flamboyan Street, Manado, North Sulawesi, selected through simple random sampling. Primary data were collected via an online questionnaire (Google Forms). The data were analyzed using multiple linear regression and t-tests, supported by classical assumption tests to ensure the validity of the regression model. The findings reveal that digital taxation has a significant negative effect on tax avoidance behavior, indicating that improved implementation of digital tax systems enhances transparency and oversight, thereby reducing opportunities for tax avoidance. Conversely, the self-assessment system has a significant positive effect on tax avoidance behavior, suggesting that greater autonomy in calculating, paying, and reporting tax obligations increases the likelihood of exploiting legal loopholes. The study concludes that while digital taxation effectively curbs tax avoidance among SME taxpayers, the self-assessment system must be accompanied by stronger oversight and enforcement mechanisms to prevent misuse. These results provide policy insights for strengthening tax compliance in Indonesia’s SME sector.
Copyright (c) 2025 Indy Maria Kakunsi, Lintje Kalangi, Anneke Wangkar https://creativecommons.org/licenses/by/4.0
Pengelolaan keuangan desa pada Desa Sea Kecamatan Pineleng Kabupaten Minahasa
Village financial management is a crucial instrument for ensuring accountability, transparency, and efficiency in rural development. Since the enactment of Law No. 6 of 2014 concerning Villages, local governments have been granted broader authority in managing funds, including the Village Fund Allocation (ADD). However, challenges related to community participation, administrative discipline, and reporting timeliness remain. This study aims to analyze the financial management of Sea Village, Pineleng District, Minahasa Regency, based on the Ministry of Home Affairs Regulation No. 20 of 2018. Using a qualitative case study approach, data were collected through interviews with village officials, documentation of financial reports, and direct observation. The analysis followed Miles and Huberman’s (1994) interactive model, covering data reduction, display, and conclusion verification. The findings indicate that while the financial management process in Sea Village generally follows the required stages—planning, implementation, administration, reporting, and accountability—several weaknesses persist. These include limited community involvement in planning, delays in fund disbursement, inaccurate financial records, late submission of reports, and weak internal oversight. The study highlights the importance of strengthening human resource capacity, enhancing digital-based financial systems, and promoting citizen participation to realize good governance principles in village financial management.
Copyright (c) 2025 Regina Francina Pnielia Longdong, Jantje Tinangon, Stenly Kho Walandow https://creativecommons.org/licenses/by/4.0
Analisis penerapan UU Nomor 1 Tahun 2022 tentang HKPD dalam tata cara pemungutan pajak barang dan jasa tertentu serta kontribusinya pada Pendapatan Asli Daerah
This study examines the implementation of Law No. 1 of 2022 concerning Financial Relations Between the Central and Regional Governments in the collection of Specific Goods and Services Tax (PBJT) in Manado City and its contribution to Regional Original Revenue (PAD). The research employed a qualitative approach supported by interviews, documentation, and analysis of primary and secondary data. Findings indicate that the PBJT collection process in Manado has generally followed the provisions of Law No. 1 of 2022, although the Mayor’s implementing regulation has not yet been enacted, and entertainment service tariffs remain inconsistent. In 2022–2023, PBJT contributed 66.05% and 65.81% to PAD respectively, dominated by restaurant tax (around 30%) and street lighting tax (around 20%), while entertainment and parking taxes contributed less than 5%. In 2024, following the enactment of the new law, PBJT’s contribution was recorded at 64.35%, still primarily from food and beverage services. The study concludes that while PBJT plays a significant role in supporting PAD, improvements are needed in regulatory enforcement, taxpayer compliance, and digital-based collection systems.
Copyright (c) 2025 Karenina Noviany Kalangi, Sonny Pangerapan, I Gede Suwetja https://creativecommons.org/licenses/by/4.0
Analisis perlakuan Pajak Pertambahan Nilai bagi wajib pajak setelah dikukuhkan sebagai Pengusaha Kena Pajak pada PT Grand Lotus Reridence (Developer) di Bitung
Value Added Tax (VAT) is a major source of state revenue and is imposed on the consumption of taxable goods and services. This study aims to analyze the calculation, recording, and reporting of VAT after the confirmation of PT Grand Lotus Residence in Bitung as a Taxable Entrepreneur (PKP). The research adopts a qualitative method through interviews and documentation. The results show that VAT calculation and recording have been carried out in accordance with Law No. 7 of 2021 and generally accepted accounting principles. However, VAT reporting was not fully compliant due to delays in filing during January–March 2024, which led to administrative penalties. These findings emphasize the importance of accurate documentation, timely reporting, and strengthened coordination between companies and accounting service providers to ensure tax compliance and minimize sanctions.
Copyright (c) 2025 Karina Theresia Ong, Harijanto Sabijono, Peter Marshall Kapojos https://creativecommons.org/licenses/by/4.0
Akuntabilitas dan transparansi pengelolaan dana Bantuan Operasional Kesehatan (BOK) studi kasus pada puskesmas Sonder Kabupaten Minahasa
The Health Operational Assistance Fund (BOK) is a government program designed to support promotive and preventive health services at community health centers (Puskesmas). This study aims to evaluate the accountability and transparency in managing BOK funds at Sonder Health Center, Minahasa Regency. A qualitative descriptive approach was employed, with data collected through in-depth interviews, observation, and document analysis. The findings reveal that the accountability of BOK fund management has been implemented in accordance with the Ministry of Health’s technical guidelines and reporting mechanisms. However, transparency is still limited, as information disclosure remains primarily internal and has not been fully accessible to the public. These results highlight the need for strengthening public participation, improving administrative capacity, and enhancing communication strategies to ensure better governance of public health financing. The study contributes to the discourse on public financial management by emphasizing the importance of transparency and accountability in local health governance.
Copyright (c) 2025 Febrinly Ezra Wewengkang, Agus Tony Poputra Poputra https://creativecommons.org/licenses/by/4.0
Analisis kewenangan dan bentuk pengawasan inspektorat oleh Aparat Pengawasan Intern Pemerintah (APIP) di Inspektorat Provinsi Sulawesi Utara
The Internal Government Supervisory Apparatus (APIP) functions as an internal audit body within the Regional Inspectorate to ensure accountability and efficiency in local governance. This study aims to analyze the authority and forms of supervision conducted by the Provincial Inspectorate of North Sulawesi. Using a qualitative descriptive approach, data were collected through structured interviews with three key informants: an Assistant Inspector, a Junior Auditor, and a Regional Government Affairs Supervisory Officer. The results indicate that APIP carries out three main supervisory activities: audit, review, and evaluation, which are essential for preventing irregularities and improving performance. Despite these contributions, APIP faces challenges, including limited access to data, lack of transparency from auditees, and potential ethical issues during the process. Strengthening APIP’s authority and enhancing coordination are critical to improving governance and reducing risks of fraud. The dual role of APIP as an assurance provider and consultant further reinforces its strategic contribution to good governance in local government administration.
Copyright (c) 2025 Rosdina Arini Lii, Heince R. N. Wokas, I Gede Suwetja https://creativecommons.org/licenses/by/4.0
Analisis komparatif penerimaan pajak dan retribusi daerah sebelum dan sesudah pemberlakuan Undang-Undang Nomor 1 Tahun 2022 tentang Hubungan Keuangan Pemerintah Pusat dan Pemerintah Daerah di Badan Pendapatan Daerah Kota Manado
This study analyzes the impact of Law No. 1 of 2022 concerning the Financial Relationship between the Central and Regional Governments (UU HKPD) on local tax and retribution revenues in Manado City. Using a descriptive qualitative method, data were collected through interviews with the Regional Revenue Agency (Bapenda) and secondary data from revenue realization reports for 2023–2024. The results show that local tax revenues increased from IDR 369.47 billion in 2023 to IDR 403.74 billion in 2024, mainly due to tariff adjustments and the consolidation of several tax types into the Specific Goods and Services Tax (PBJT). However, the impact of the motor vehicle tax surcharge and transfer fee will only be seen in 2025. Meanwhile, local retribution revenues remained relatively stable, at IDR 4.74 billion in 2023 and IDR 4.57 billion in 2024, as Bapenda only manages waste retribution. These findings indicate that the UU HKPD significantly reshaped local tax structures but had limited effects on retribution revenues. The study highlights the need to optimize collection policies and expand the revenue base to strengthen Manado City’s fiscal independence.
Copyright (c) 2025 Linda Ignatia Tamyn, Jessy D. L. Warongan, Claudia W. M. Korompis https://creativecommons.org/licenses/by/4.0
Analisis penerapan koreksi fiskal atas laporan keuangan komersial untuk menghitung pajak penghasilan terutang pada CV. Kombos Tendean Manado
This study examines the implementation of fiscal corrections in commercial financial statements to determine corporate income tax payable at CV Kombos Tendean Manado, a company engaged in four-wheeled vehicle maintenance and repair. The issue arises because the company prepares only commercial financial statements without performing fiscal corrections, potentially leading to inaccurate tax reporting. A descriptive qualitative approach was applied, with data collected through interviews and documentation. The results reveal that several expense accounts, such as telephone, electricity, business travel, inventory maintenance, and interest income require fiscal adjustments based on Indonesian tax regulations. After these adjustments, taxable income increased by IDR 2,613,707 compared to commercial profit, resulting in an additional corporate income tax of IDR 302,798. These findings emphasize that the absence of fiscal corrections can cause underpayment of tax obligations and administrative sanctions. Therefore, fiscal correction is essential to ensure compliance, financial accuracy, and corporate accountability.
Copyright (c) 2025 Geofanny Andreas Mardjun, Harijanto Sabijono https://creativecommons.org/licenses/by/4.0
Kontribusi pajak daerah dalam peningkatan pendapatan asli daerah (Studi pada Dinas Pendapatan Daerah Kota Manado)
Regional tax is one of the main pillars of local revenue (PAD) that supports the implementation of regional autonomy. However, the contribution of each type of tax may vary depending on the effectiveness of collection and local economic conditions. This study aims to analyze the contribution of restaurant tax, entertainment tax, advertising tax, and parking tax to regional tax revenue, as well as the role of regional tax revenue in supporting Manado City's PAD during 2020–2023. The research employed a descriptive quantitative approach, combining primary data from interviews with the Regional Revenue Agency and secondary data from official tax reports. The results show that restaurant, entertainment, and parking taxes tended to increase their contribution, while advertising tax showed a declining trend. Furthermore, regional taxes contributed an average of 98% to PAD, confirming their dominant role as the primary source of local fiscal capacity. These findings strengthen the theoretical perspective that regional taxes are a strategic instrument for regional autonomy, while practically suggesting the need to improve supervision, adopt digital tax systems, and diversify the tax base to maintain revenue sustainability.
Copyright (c) 2025 Sheva Angely Bianca Budie, Hendrik Gamaliel , Olivia Y. M. Sardjono https://creativecommons.org/licenses/by/4.0
Penerapan akuntabilitas dan transparansi pada pengelolaan dana bantuan operasional satuan pendidikan di SMP Spektrum Manado
This study aims to examine the implementation of accountability and transparency in managing the Operational School Assistance Fund (BOSP) at SMP Spektrum Manado. A qualitative approach with a case study design was employed, and data were collected through in-depth interviews with key informants, including the school principal, treasurer, and ARKAS operator. The findings indicate that the school has managed BOSP funds administratively in accordance with existing regulations, particularly in planning, reporting, and regulatory compliance. However, public participation in the formation of the BOSP Team and the dissemination of financial reports to the community has not been fully realized. Information regarding fund utilization remains confined within the internal system and is not openly shared through publicly accessible channels. Consequently, although formal accountability has been maintained, transparency to the public requires further improvement, particularly in terms of accessibility, clarity, and openness of information.
Copyright (c) 2025 Christian Piri, Novi Swandari Budiarso, Olivia Y. M. Sardjono https://creativecommons.org/licenses/by/4.0
Penerapan Sistem Informasi Pemerintah Daerah pada Badan Perencanaan Penelitian dan Pengembangan Daerah Kota Kotamobagu
The Regional Government Information System (SIPD) is a digital platform mandated by the Ministry of Home Affairs to improve the transparency and efficiency of regional development planning and financial management. This study aims to evaluate the implementation of SIPD at the Regional Development Planning and Research Agency (Bappelitbangda) of Kotamobagu City, focusing on how the system supports development planning and financial reporting. Using a qualitative descriptive method, data were collected through in-depth interviews with key informants, observation, and documentation. The findings reveal that despite SIPD's potential benefits in streamlining planning and budgeting processes, its implementation remains suboptimal due to limited human resource capacity and confusion regarding program nomenclature changes. As a result, the agency still frequently relies on the older SIMDA system. Theoretically, this research contributes to the literature on public sector accounting systems in developing countries. Practically, it underscores the need for enhanced training and system familiarization to ensure effective SIPD utilization. Further research is recommended to explore SIPD implementation across diverse types of regional agencies.
Copyright (c) 2025 Risca Lumintang, Jenny Morasa, Wulan Deisy Kindangen https://creativecommons.org/licenses/by/4.0
Pengaruh kepadatan kendaraan bermotor dan Produk Domestik Regional Bruto (PDRB) sektor transportasi terhadap pajak kendaraan bermotor Provinsi Sulawesi Utara tahun 2020-2024
Motor Vehicle Tax (PKB) is one of the main sources of local revenue for provinces in Indonesia, including North Sulawesi. This study aims to examine the effect of motor vehicle density and the Gross Regional Domestic Product (GRDP) of the transportation sector on Motor Vehicle Tax revenue in North Sulawesi Province during the 2020–2024 period. This research employs a quantitative approach using secondary panel data obtained from the Central Statistics Agency and the Regional Revenue Agency. Panel data regression analysis was conducted using the Fixed Effect Model with the aid of EViews 12. The results show that both motor vehicle density and transportation sector GRDP have a significant positive effect on Motor Vehicle Tax revenue. These findings suggest that increased mobility and economic activity in the transportation sector contribute significantly to regional tax revenue. This supports Musgrave’s theory regarding the role of economic growth in enhancing public revenue collection.
Copyright (c) 2025 Monica Gloria Pongilatan, Sonny Pangerapan, Syermi Mintalangi https://creativecommons.org/licenses/by/4.0
Analisis penerapan Peraturan Pemerintah Nomor 55 dalam upaya meningkatkan kepatuhan wajib pajak UMKM di Kantor Pelayanan Pajak Pratama Bitung
Government Regulation (PP) No. 55 of 2022 aims to simplify taxation for Micro, Small, and Medium Enterprises (MSMEs) by providing incentives such as tax exemptions for businesses with an annual turnover of less than IDR 500 million, and by implementing a final income tax (PPh) rate of 0.5% for MSMEs with a turnover of up to IDR 4.8 billion. While this policy has led to an increase in MSME taxpayer registrations, the level of tax reporting compliance remains low due to limited understanding and inadequate socialization. This study analyzes the implementation of PP No. 55 of 2022 at the Bitung Primary Tax Office (KPP Pratama Bitung), with the objective of evaluating its effectiveness and identifying the challenges in enhancing MSME tax compliance. A qualitative descriptive approach was employed, using interviews and documentation as data collection methods. The findings indicate that the regulation has been socialized by the tax office and has positively influenced taxpayer compliance, particularly in terms of registration and reporting. However, challenges persist, especially with respect to timely submission of annual tax returns (SPT). To improve compliance, further efforts are required in the form of intensified socialization and the provision of targeted mentoring programs for MSMEs.
Copyright (c) 2025 Chicilia Afrilin Chaya Dalope, Lintje Kalangi, Lady Diana Latjandu https://creativecommons.org/licenses/by/4.0
Analisis perencanaan, pelaksanaan, penatausahaan, pelaporan dan pertanggungjawaban pengelolaan keuangan desa Di Desa Kiawa Satu Utara Kecamatan Kawangkoan Utara
Village financial management encompasses a series of activities including planning, implementation, administration, reporting, and accountability. The substantial amount of village funds allocated by the central government presents potential risks for financial mismanagement, thereby necessitating orderly and procedural management. This study aims to analyze the stages of village financial management: planning, implementation, administration, reporting, and accountability in Kiawa Satu Utara Village. This research employs a descriptive qualitative method with data collected through observation, interviews, and documentation. Data were analyzed through a process of data collection, reduction, presentation, and drawing conclusions. The findings reveal that the planning, implementation, and accountability stages have been conducted in accordance with Minister of Home Affairs Regulation Number 20 of 2018. However, the administration and reporting stages have not been fully implemented in line with the applicable regulations.
Copyright (c) 2025 Dewita Sophia Singon, Stanley Kho Walandouw, Wulan D. Kindangen https://creativecommons.org/licenses/by/4.0
Evaluasi Penatausahaan Barang Milik Daerah pada Badan Pengelolaan Keuangan dan Pendapatan Daerah Kabupaten Minahasa Tenggara
The administration of regional property is an essential component of regional asset management, ensuring that government-owned assets are utilized efficiently to support public programs and services. Key elements of this administration include bookkeeping, inventory, and reporting, all of which must adhere to applicable laws and regulations. This study aims to evaluate the implementation of regional property administration based on the Regulation of the Minister of Home Affairs No. 47 of 2021 at the Financial Management and Regional Revenue Agency of Southeast Minahasa Regency. Using a qualitative descriptive approach, data were collected through interviews and document analysis. The findings reveal that the agency has generally complied with the regulatory requirements, particularly in the areas of accurate bookkeeping, systematic inventory control, and timely reporting. However, challenges remain in optimizing data input and system infrastructure. This research highlights the need for continuous system improvements and capacity building to enhance the accountability and transparency of regional asset management.
Copyright (c) 2025 Bella Elisabeth Koyong, Dhullo Afandi, Christian Datu https://creativecommons.org/licenses/by/4.0
Analisis perhitungan dan pemungutan pajak hotel dan pajak restoran pada Badan Pengelola Pajak dan Retribusi Daerah Kabupaten Kepulauan Talaud
Regional Taxes are divided into two categories, namely Provincial Taxes and Regency/City Taxes. Hotel Tax and Restaurant Tax are included in the regional tax category. This study aims to analyze the calculation and collection of hotel tax and restaurant tax at the Regional Tax and Retribution Management Agency of the Talaud Islands Regency. This type of research is qualitative descriptive research. Data were obtained using documentation and interview methods. The results of the study indicate that the collection/receipt of hotel tax and restaurant tax fluctuates. Taxpayer compliance which is still very low affects the decoration and collection of taxes as well as the contribution of hotel tax and restaurant tax to the Regional Original Income of the Talaud Islands Regency. The Regional Tax and Retribution Management Agency of the Talaud Islands Regency must impose strict sanctions on taxpayers who are found to be non-compliant in paying taxes.
Copyright (c) 2025 Widya Devi Manggaribet, Treesje Runtu, I Gede Suwetja https://creativecommons.org/licenses/by/4.0