Riset Akuntansi dan Portofolio Investasi最新文献_第2页

Analisis perhitungan dan pelaporan Pajak Penghasilan Pasal 21 di PT. Celebes Indonesia (Manado Quality Hotel) PT Celebes Indonesia（万鸦老优质酒店）所得税第 21 条的计算和报告分析

Riset Akuntansi dan Portofolio Investasi Pub Date : 2024-01-25 DOI: 10.58784/rapi.94

Verrel Marcel Poluan, Lintje Kalangi, Steven J. Tangkuman

引用次数: 0

Evaluasi penganggaran, pengalokasian, penyaluran, penatausahaan, pertanggungjawaban dan pelaporan dana desa pada Desa Pineleng Satu Timur dan Pineleng Dua Indah 评价 Pineleng Satu Timur 村和 Pineleng Dua Indah 村的预算编制、分配、分发、管理、问责和村资金报告情况

Riset Akuntansi dan Portofolio Investasi Pub Date : 2024-01-24 DOI: 10.58784/rapi.92

Aurora Christi Zeke, D. Afandi, Sherly Pinatik

{"title":"Evaluasi penganggaran, pengalokasian, penyaluran, penatausahaan, pertanggungjawaban dan pelaporan dana desa pada Desa Pineleng Satu Timur dan Pineleng Dua Indah","authors":"Aurora Christi Zeke, D. Afandi, Sherly Pinatik","doi":"10.58784/rapi.92","DOIUrl":"https://doi.org/10.58784/rapi.92","url":null,"abstract":"The village fund can create development and empower villages toward a fair, prosperous, and prosperous society. This study aims to evaluate the processes of Budgeting, Allocation, Distribution, Administration, Accountability, and Reporting of Village Funds in the villages of Pineleng Satu Timur and Pineleng Dua Indah to determine whether they are adequate or not by examining their compliance with prevailing regulations and the theory of the Government's Internal Control System. The method used in this research is a qualitative descriptive method. The results show that the processes of Budgeting, Allocation, Distribution, Accountability, and Reporting of Village Funds in Pineleng Satu Timur and Pineleng Dua Indah villages are in accordance with the prevailing regulation, namely PMK Number 201/PMK.07/2022 concerning the Internal Control System. However, the administration process of the village funds in these villages cannot yet be considered compliant with the prevailing regulations. The budgeting to reporting processes of the village funds in both villages can be deemed adequate, considering the presence of elements of the Internal Control System in each stage from budgeting to reporting of the village funds.","PeriodicalId":498726,"journal":{"name":"Riset Akuntansi dan Portofolio Investasi","volume":"51 24","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139599761","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 pengakuan pendapatan berdasarkan PSAK No. 72 pada meter pascabayar di PT. PLN (Persero) ULP Manado Selatan 根据 PSAK 第 72 号对 PT PLN (Persero) ULP Manado Selatan 的后付费电表进行收入确认评估

Riset Akuntansi dan Portofolio Investasi Pub Date : 2024-01-23 DOI: 10.58784/rapi.90

Tribrata Putra Rianto, Hendrik Manossoh, C. Korompis

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Pengaruh debt default dan financial distress terhadap audit report lag pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017–2021 2017-2021年印尼证券交易所制造业上市公司债务违约和财务困境对审计报告滞后性的影响

Riset Akuntansi dan Portofolio Investasi Pub Date : 2024-01-23 DOI: 10.58784/rapi.86

Imanuel Jefferson Jordan Wokas, H. Wokas, I. G. Suwetja

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Analisis kinerja keuangan pada PT. XT PT XT 的财务业绩分析

Riset Akuntansi dan Portofolio Investasi Pub Date : 2024-01-17 DOI: 10.58784/rapi.79

Samuel Tumiwa, Lidia M. Mawikere

{"title":"Analisis kinerja keuangan pada PT. XT","authors":"Samuel Tumiwa, Lidia M. Mawikere","doi":"10.58784/rapi.79","DOIUrl":"https://doi.org/10.58784/rapi.79","url":null,"abstract":"The company's strong financial performance is an attractive feature for investors. This research analyzes the financial performance of the company using ratio analysis and common size analysis. The financial ratios are used to evaluate the company's financial performance, while the common size approach is used to identify the reasons for changes in the profit and loss statement and financial position statement. The language used is clear, objective, and value-neutral, with a formal register and precise word choice. The text adheres to conventional structure and formatting features, with consistent citation and footnote style. The structure is logical and well-organized, with causal connections between statements. The text is free from grammatical errors, spelling mistakes, and punctuation errors. No changes in content have been made. Descriptive qualitative research that uses both quantitative and qualitative data. The research findings indicate good financial performance in terms of liquidity ratios and Gross Profit Margin (GPM), but not for Net Profit Margin (NPM). The solvency ratio is very good. The analysis utilizing the common size approach indicates an increase in the percentage of cash and cash equivalents, inventory, operational expenses, additional capital, and current debt, as well as a decrease in receivables and net profit from 2020-2022.","PeriodicalId":498726,"journal":{"name":"Riset Akuntansi dan Portofolio Investasi","volume":" 1274","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139617014","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 perbandingan pengelolaan keuangan di Desa Pineleng Satu Timur dan Desa Lotta berdasarkan Permendagri Nomor 20 Tahun 2018 基于2018年第20号Permendagri的Pineleng Satu Timur村和洛塔村财务管理比较分析

Riset Akuntansi dan Portofolio Investasi Pub Date : 2024-01-04 DOI: 10.58784/rapi.73

Grasela Feini Imbing, Jantje J. Tinangon, N. Budiarso

{"title":"Analisis perbandingan pengelolaan keuangan di Desa Pineleng Satu Timur dan Desa Lotta berdasarkan Permendagri Nomor 20 Tahun 2018","authors":"Grasela Feini Imbing, Jantje J. Tinangon, N. Budiarso","doi":"10.58784/rapi.73","DOIUrl":"https://doi.org/10.58784/rapi.73","url":null,"abstract":"Village Financial Management encompasses planning, implementation, administration, reporting, and village financial accountability, as outlined in Permendagri Number 20 of 2018. Villages are granted adequate authority and financial resources to manage their potential for improving the economy and welfare of residents, as well as for village development activities. The village government plans to implement the project using funds from the Village Budget (APBDes). The objective of this study is to determine whether financial management in Pineleng Satu Timur Village and Lotta Village, Pineleng District, Minahasa Regency complies with Permendagri No. 20 of 2018 and to investigate the Performance Allocation in the two villages. The study employs a descriptive qualitative method to collect relevant data. The financial management research conducted in Pineleng Satu Timur Village and Lotta Village indicates compliance with Permendagri Number 20 of 2018 for the planning, implementation, reporting, and accountability stages. However, non-compliance with Permendagri Number 20 of 2018 was found in the administration stage.","PeriodicalId":498726,"journal":{"name":"Riset Akuntansi dan Portofolio Investasi","volume":"30 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139385334","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}

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Penerapan sistem informasi akuntansi dalam mendukung pengendalian internal pemberian kredit pada Bank Perkreditan Rakyat Millenia Bank Kota Manado 实施会计信息系统以支持万鸦老市 Millenia Bank Rural Bank 信贷发放的内部控制

Riset Akuntansi dan Portofolio Investasi Pub Date : 2024-01-03 DOI: 10.58784/rapi.72

Amparwati Ginting, S. Alexander, Peter Kapojos

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