发布求助
文献互助 智能选刊 最新文献

Riset Akuntansi dan Portofolio Investasi最新文献

筛选
英文 中文
Evaluasi tahapan akuntansi belanja pemeliharaan gedung pada Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Minahasa Selatan 南米纳哈萨地区财政和资产管理局建筑物维修支出的会计阶段评估
Riset Akuntansi dan Portofolio Investasi Pub Date : 2024-08-08 DOI: 10.58784/rapi.158
Hesky Jeremy Sumampouw, Jantje J. Tinangon, Lidia M. Mawikere
{"title":"Evaluasi tahapan akuntansi belanja pemeliharaan gedung pada Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Minahasa Selatan","authors":"Hesky Jeremy Sumampouw, Jantje J. Tinangon, Lidia M. Mawikere","doi":"10.58784/rapi.158","DOIUrl":"https://doi.org/10.58784/rapi.158","url":null,"abstract":"It is important to allocate adequate maintenance spending to maintain the condition of government assets so that they continue to function well. Every year the budget allocation has become commonplace for every SKPD. However, sometimes the allocated budget results in excess funds and is not maximized with other priority spending. The aim of this research is to determine the stages of accounting for building maintenance expenditures at the South Minahasa Regency Regional Financial and Asset Management Agency. The type of research used in this research is qualitative. The data collection methods used were interviews and documentation studies. This research was carried out at the South Minahasa Regency Regional Financial and Asset Management Agency. The results of this research show that the South Minahasa Regency Regional Financial and Asset Management Agency carries out the accounting stages for building maintenance expenditure based on Permendagri 77 of 2020.","PeriodicalId":132448,"journal":{"name":"Riset Akuntansi dan Portofolio Investasi","volume":"11 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141926377","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Evaluasi perencanaan, pelaksanaan, penatausahaan, pelaporan dan pertanggungjawaban pengelolaan keuangan APBDesa berdasarkan Permendagri Nomor 20 Tahun 2018 (Studi kasus di Desa Toiba Kecamatan Bualemo Kabupaten Banggai) 基于 2018 年第 20 号 Permendagri，对 APBDesa 财务管理的规划、实施、管理、报告和问责进行评估（邦盖地区 Bualemo 区 Toiba 村的案例研究）
Riset Akuntansi dan Portofolio Investasi Pub Date : 2023-12-19 DOI: 10.58784/rapi.65
Delia Selviana Mamangkey, Jantje J. Tinangon, N. Budiarso
{"title":"Evaluasi perencanaan, pelaksanaan, penatausahaan, pelaporan dan pertanggungjawaban pengelolaan keuangan APBDesa berdasarkan Permendagri Nomor 20 Tahun 2018 (Studi kasus di Desa Toiba Kecamatan Bualemo Kabupaten Banggai)","authors":"Delia Selviana Mamangkey, Jantje J. Tinangon, N. Budiarso","doi":"10.58784/rapi.65","DOIUrl":"https://doi.org/10.58784/rapi.65","url":null,"abstract":"The Village Revenue and Expenditure Budget has a significant impact on the development of the village. It is therefore crucial that the APBDesa is managed effectively and in accordance with government procedures. This study aims to assess the financial management process in Toiba Village, Bualemo District, and its alignment with Permendagri Number 20 of 2018. The research used descriptive qualitative methods and analysed the data using comparative analysis techniques. The findings indicate that the management of the APBDesa in Toiba Village is in line with Permendagri Number 20 of 2018. However, it is important to ensure regular support and training from the sub-district government to the village government during the planning, management, and reporting phases. In addition, the supervisory team needs to be strengthened to ensure that the implementation of development in the village is in line with the development plans. Regular evaluations of the APBDes management are also necessary to ensure that any discrepancies are immediately corrected by the village government and that the financial management of the APBDesa complies with Government Regulation No. 20 of 2018.","PeriodicalId":132448,"journal":{"name":"Riset Akuntansi dan Portofolio Investasi","volume":" 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138961849","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh leverage, audit tenure dan ukuran perusahaan terhadap integritas laporan keuangan pada perusahaan sektor industri dasar dan kimia di BEI 杠杆率、审计任期和公司规模对 IDX 基础产业和化工行业公司财务报表完整性的影响
Riset Akuntansi dan Portofolio Investasi Pub Date : 2023-12-16 DOI: 10.58784/rapi.63
Marselin Pangi, Priscillia Weku
{"title":"Pengaruh leverage, audit tenure dan ukuran perusahaan terhadap integritas laporan keuangan pada perusahaan sektor industri dasar dan kimia di BEI","authors":"Marselin Pangi, Priscillia Weku","doi":"10.58784/rapi.63","DOIUrl":"https://doi.org/10.58784/rapi.63","url":null,"abstract":"The integrity of financial reporting refers to the accuracy and honesty with which financial information is presented. It is essential that all information about the company's financial position, performance and cash flows is accurate and reflects the company's circumstances, as the company is accountable to the users of financial reports, including investors and creditors. The integrity of financial reports is assessed using the market-to-book ratio, which measures the difference between the company's assessment and the market. This study aims to investigate the effects of leverage, audit tenure, and firm size on the integrity of financial reports through quantitative research.  This research analyses the financial statements of Basic Industry and Chemical Sector companies listed on the IDX for the period of 2019-2021, using purposive sampling techniques and secondary data. Multiple linear regression analysis was conducted for estimating the relationship among variables. The findings indicate that leverage does not affect the integrity of financial statements, while audit tenure has a significant impact on the integrity of financial statements. Additionally, the study found that company size has a negative and significant effect on the integrity of financial statements.","PeriodicalId":132448,"journal":{"name":"Riset Akuntansi dan Portofolio Investasi","volume":"4 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138968101","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Analisis sistem pengendalian intern pada dana pensiun bulanan di PT. Bank Mandiri Taspen KC Manado PT. Bank Mandiri Taspen KC Manado 每月养老基金内部控制系统分析
Riset Akuntansi dan Portofolio Investasi Pub Date : 2023-12-15 DOI: 10.58784/rapi.62
Ermanti L, C. Korompis
{"title":"Analisis sistem pengendalian intern pada dana pensiun bulanan di PT. Bank Mandiri Taspen KC Manado","authors":"Ermanti L, C. Korompis","doi":"10.58784/rapi.62","DOIUrl":"https://doi.org/10.58784/rapi.62","url":null,"abstract":"The aim of this research is to find out directly the internal control system for monitoring monthly pension fund payments at PT. Bank Mandiri Taspen KC Manado.This research uses descriptive qualitative research. The data collection technique uses interviews, observation, and documentation. Data analysis was carried out based on the COSO control concept framework. The results of this research indicate that internal control of monthly pension funds at Bank Mandiri Taspen KC Manado has been effective. This is proven by the implementation of five components and 17 principles of internal control according to control theory.","PeriodicalId":132448,"journal":{"name":"Riset Akuntansi dan Portofolio Investasi","volume":"20 38","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139000785","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Implementasi sistem pengelolaan dana Bantuan Operasional Sekolah (BOS) berdasarkan Permendikbud Nomor 6 Tahun 2021 di SD Inpres Nanas Kecamatan Wasile Selatan Kabupaten Halmahera Timur 在东哈尔马海拉县 Wasile Selatan 分区 SD Inpres Nanas 实施基于 2021 年第 6 号 Permendikbud 的学校运作援助（BOS）资金管理系统
Riset Akuntansi dan Portofolio Investasi Pub Date : 2023-11-09 DOI: 10.58784/rapi.54
Ester Arnitasya Djou, Wulan D. Kindangen
{"title":"Implementasi sistem pengelolaan dana Bantuan Operasional Sekolah (BOS) berdasarkan Permendikbud Nomor 6 Tahun 2021 di SD Inpres Nanas Kecamatan Wasile Selatan Kabupaten Halmahera Timur","authors":"Ester Arnitasya Djou, Wulan D. Kindangen","doi":"10.58784/rapi.54","DOIUrl":"https://doi.org/10.58784/rapi.54","url":null,"abstract":"School Operational Assistance Funds are funds provided by the government to schools. Financial management must be accounted for with transparency and accountability in accordance with BOS principles. This research aims to analyze in more depth the implementation of the School Operational Assistance (BOS) fund management system implemented by SD Inpres Nanas, South Wasile District, East Halmahera Regency Based on PERMENDIKBUD No. 6 of 2021 concerning Technical Guidelines for Managing School Operational Assistance Funds. The type of research used is qualitative with a descriptive approach. The results of research regarding the management of School Operational Assistance (BOS) funds at SD Inpres Nanas, South Wasile District regarding implementation and reporting have been carried out well in accordance with the Technical Instructions for PERMENDIKBUD No. 6 of 2021. However, planning has not been in accordance with the Technical Instructions for PERMENDIKBUD No. 6 of 2021. 2021 because the preparation of the school budget or RKAS has not been carried out in a transparent manner without involving parents and guardians of students, and the school has not published a joint decision regarding the preparation of the RKAS","PeriodicalId":132448,"journal":{"name":"Riset Akuntansi dan Portofolio Investasi","volume":" 36","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135243922","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Dampak perubahan harga minyak dunia atas saham sektor transportasi dan logistik 全球石油价格变化对运输和物流部门股票的影响
Riset Akuntansi dan Portofolio Investasi Pub Date : 2023-07-29 DOI: 10.58784/rapi.44
Glory Benedicta Sumampouw, Mutiara Sweety Tudus
{"title":"Dampak perubahan harga minyak dunia atas saham sektor transportasi dan logistik","authors":"Glory Benedicta Sumampouw, Mutiara Sweety Tudus","doi":"10.58784/rapi.44","DOIUrl":"https://doi.org/10.58784/rapi.44","url":null,"abstract":"The issue of the global crisis in early 2023 is likely to have a certain impact on changes in world oil prices. As a result, this impact tends to become an issue that can affect stock price movements in the capital market. This study aims to determine the impact of oil prices on stock prices, especially in the transportation and logistics sector in the context of global crisis issues. The data used as a sample were obtained through observations from January 1 to April 30, 2023. This study finds that there is a tendency for the stock market price to decline in the transportation and logistics sector, even though world oil prices tended to be more stable. In addition, this study also finds that the stock market prices for the transportation and logistics sector tended to be more varied. Other findings show that the relationship between the share price of the transportation and logistics sector and world oil prices is insignificant even though it is weak and unidirectional.","PeriodicalId":132448,"journal":{"name":"Riset Akuntansi dan Portofolio Investasi","volume":"78 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132739038","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Portofolio investasi berbasis saham akselerasi 股票投资组合
Riset Akuntansi dan Portofolio Investasi Pub Date : 2023-07-29 DOI: 10.58784/rapi.45
Nathania Rachel Queen Rondonuwu, Monica Kurnia Antou
{"title":"Portofolio investasi berbasis saham akselerasi","authors":"Nathania Rachel Queen Rondonuwu, Monica Kurnia Antou","doi":"10.58784/rapi.45","DOIUrl":"https://doi.org/10.58784/rapi.45","url":null,"abstract":"The issue of changes in inflation and interest rates from January to April 2023 is likely to have an impact on trading activity in the capital market. The purpose of this study is to analyze the risk-return performance, especially on accelerated trading boards related to changes in inflation and interest rates. This study finds that stock returns on accelerated trading boards throughout the observation period have not achieved optimal performance with low systematic risk. Individually, this study finds that IPAC and RUNS have optimal returns along with inflation and interest rate issues.","PeriodicalId":132448,"journal":{"name":"Riset Akuntansi dan Portofolio Investasi","volume":"19 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120904188","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pertumbuhan dan kinerja indeks pasar sektoral dalam periode Ramadhan 斋月期间部门市场增长与业绩指数
Riset Akuntansi dan Portofolio Investasi Pub Date : 2023-07-27 DOI: 10.58784/rapi.42
Belva Eswan Pratiwi Pratiwi
{"title":"Pertumbuhan dan kinerja indeks pasar sektoral dalam periode Ramadhan","authors":"Belva Eswan Pratiwi Pratiwi","doi":"10.58784/rapi.42","DOIUrl":"https://doi.org/10.58784/rapi.42","url":null,"abstract":"Religious holidays such as \"Ramadhan\" and \"Idul Fitri\" are one of the economic events that contribute significantly to economic growth in Indonesia. This study aims to analyze the growth and performance of the non-primary consumer goods sector, the primary consumer goods sector, and the transportation and logistics sector from 21 March 2023 to 28 April 2023. This study finds that the transportation and logistics sector is a sector that has a high rate of return with high risk. In addition, this study also finds that the transportation and logistics sector generated good growth and performance of returns on risk during the “Ramadhan” and “Idul Fitri” period.","PeriodicalId":132448,"journal":{"name":"Riset Akuntansi dan Portofolio Investasi","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124335166","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Risiko sistematis emiten pangan dalam isu krisis pangan 食品危机中的食品危机系统风险
Riset Akuntansi dan Portofolio Investasi Pub Date : 2023-07-27 DOI: 10.58784/rapi.43
Moses Crespo Lumenta, Chanaya Bertha Ruus
{"title":"Risiko sistematis emiten pangan dalam isu krisis pangan","authors":"Moses Crespo Lumenta, Chanaya Bertha Ruus","doi":"10.58784/rapi.43","DOIUrl":"https://doi.org/10.58784/rapi.43","url":null,"abstract":"The issue of the global food crisis since the COVID-19 pandemic is still rife in the Indonesian capital market until early 2023. The purpose of this study is to analyze systematic risk and stock return performance. The sample for this study is stocks in the food sub-sector in Indonesia with an observation period from 1 January 2023 to 30 April 2023. This study finds that the performance of returns on risk is still not optimal for all samples where the average stock returns and systematic risk are still low. Individually, GZCO is a high-risk and return asset and has optimal stock performance.","PeriodicalId":132448,"journal":{"name":"Riset Akuntansi dan Portofolio Investasi","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114544116","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Dampak fluktuasi kurs transaksi atas indeks sektoral di Indonesia 交易汇率对印尼部门指数的影响
Riset Akuntansi dan Portofolio Investasi Pub Date : 2023-07-21 DOI: 10.58784/rapi.41
Christdeo Deva Rompas, Christian Imanuel Octavianus Tuhatelu
{"title":"Dampak fluktuasi kurs transaksi atas indeks sektoral di Indonesia","authors":"Christdeo Deva Rompas, Christian Imanuel Octavianus Tuhatelu","doi":"10.58784/rapi.41","DOIUrl":"https://doi.org/10.58784/rapi.41","url":null,"abstract":"The tendency of the IDR exchange rate to strengthen against the USD until the end of April 2023 implies conditions for good economic growth in Indonesia. The purpose of this study is to determine the relationship between the exchange rate and sector indices in Indonesia with an observation period from 1 January 2023 to 30 April 2023. This study finds that COMPOSITE, IDXINDUST, IDXPROPERT, IDXFINANCE, and IDXTRANS had a significant non-unidirectional relationship with changes in exchange rates. Other findings also show that IDXINFRA and IDXHEALTH have a significant unidirectional relationship with changes in exchange rates. However, the findings also show that IDXBASIC, IDXCYCLIC, IDXENERGY, IDXNONCYC, and IDXTECHNO tend to be more stable with changes in exchange rates.","PeriodicalId":132448,"journal":{"name":"Riset Akuntansi dan Portofolio Investasi","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127671185","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
下一页 尾页
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：481959085
Book学术官方微信