Browsing publications from 2016
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1,837 results
Feibe Maria Turangan, David Paul E. Saerang, Jullie J. Sondakh
Journal article
Auditing quality is a complex issue as it deals with so many interfering factors and depends on the viewpoints of each party. The objective of this research is to find out the influence of profession...
Gresly Yunius Rainal Mamelo, Lintje Kalangi, Linda Lambey
Local autonomy authorizes local government to manage and operate their governance including villages as the smallest unit in supporting local development. UU number 16 year 2014 regulates villages and...
Sintike Mentari Modo, David Paul Elia Saerang, Agus Tony Poputra
The research was conducted on the basis of the gap between expectations and reality . Hope, by improving the quality of human resources and improvement of legislation in the field of financial managem...
Riyani Leady Popilo, David Paul E. Saerang, Ventje Ilat
Inspectorate of North Sulawesi Province has a role to provide early warning and improve the effectiveness of risk management in implementing the tasks and functions of government agencies (anti corrup...
Julius Tamawiwy, Jullie J. Sondakh, Jessy D. L. Warongan
The main objective of regional autonomy is to improve public services and promote the local economy in Indonesia. Capital expenditures for public services is used to finance expenditure in investing a...
Recky Vincent Oktaviano Wuysang, Grace Nangoi, Winston Pontoh
The purpose of this study is to explore and analyze: (1) the implementation of forensic accounting is applicable and effective functioning of the fraud prevention (preventive); (2) the implementation ...
Sendy J. Mewengkang, Linda Lambey, David P. E. Saerang
The purpose of this research is to know the Implementation of Audit Quality Control – Internal Auditing of Government Apparatus (PKMA-APIP) at Inspectorate of North Sulawesi Province. Procedures in PK...
Jhon Fiesgrald Wungow, Linda Lambey, Winston Pontoh
This study is aimed to examine the effect of educational level, working period, training and government officers of the quality of government financial reports South Minahasa regency simultaneously an...
Merry Inggrid Siwy, David P. E. Saerang, Herman Karamoy
Internal Audit is the whole process of audit activities, the Review, evaluation, monitoring and supervisory activities other against the implementation of tasks and functions of the organization in or...
Full Journal
Accountability Vol. 5 No. 2 Desember 2016
Kartika Soetopo, David P. E. Saerang, Lidia Mawikere
The banking system in Indonesia is conducted by the dual banking system where the system is divided into conventional and Islamic. Presence of Islamic banks has provided investment alternatives witho...
Melisa Mamesah, David P. E. Saerang, Linda Lambey
Conservatism is the precautionary principle in uncertainty. There are many cases of accounting frauds occurred due to lack of conservatism implementation resulting financial statements are overstated....
Harsya K. Tahir, Agus T. Poputra, Jessy D. L. Warongan
The purpose of this research is to analysis the factors which affecting the implementation of the SAKIP in Government of North Sulawesi, the contain is factor awareness on the laws and regulation (X1)...
Gebriany Pirade Wenur, Herman Karamoy, Jessy D. L. Warongan
Economic development requires government and the community to develop and explore the potentials of the region to supporting the better economy in the future. Local Tax is one of regional revenues tha...
Fiktor Junaidi Koropit, Herman Karamoy, Hendrik Manossoh
The purpose of this research was to analyze the implementation of the principle of the public procurement towards of the basic tasks and authority of Pejabat Pembuat Komitmen (PPK), PPK suitability ed...
Christin Lisa Sanger, Ventje Ilat, Winston Pontoh
This study aimed to examine the effect of audit experience, audit expertise, and obedience pressure to audit judgment taken by auditor. The sample of this research are auditors who worked on Badan Pem...
Anestasye Agnes Woinalang, Jullie J. Sondakh, Ventje Ilat
Public demands to create good governance such as accountability for local financial management drives government to increase their effort in achieve successful implementation of performance based budg...
Ariel Rorimpandey, Grace B. Nangoi, Hendrik Manossoh
Local assets has important role and function for South Minahasa Regency Government to support the wheels of government and public service. The purpose of this study was to analize the suitability of l...
Merlyn C. T. Kalumata, Ventje Ilat, Jessy D. L. Warongan
This study aims to examine the effect of human resources competence, information technology, review of financial statement and internal control system on the quality of financial statement in Governme...
Imelda Latjandu, Lintje Kalangi, Jantje J. Tinangon
This research aims to analyze the influence of organization commitment, human resources competence, utilization of information technology, and the effectiveness of internal control to quality of gover...