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Revno D. Turambi,Nikolas F. Wuryaningrat
Pág. 1 - 7
Currently the Covid-19 has infected many countries. Indonesia became one of the many countries that suffered the negative effects of the pandemic. Like other countries, this global pandemic health problem brings huge impacts on the economy. Thus, a study...
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Heince Rudy Nicky Wokas,Natalia Y. T. Gerungai
Pág. 29 - 41
Budgeting based on performance is the answer to use as a tool for measuring and accounting for government performance. It is a method of budgeting for management to link any funding outlined in activities with expected outputs and outcomes, including eff...
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Ivone S. Saerang,Herman Karamoy,Victor P. K. Lengkong
Pág. 325 - 331
This study aims to find out whether government officials understand the mechanism of social assistance and grants and its legal basis for execution to minimize fraud prior to and during the execution of regional head election in South Minahasa district a...
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Irvan TRANG, Irvan TRANG
Pág. 255 - 269
Target development in the field of human resources today is the achievement of the quality of human resources and the people of Indonesia were developed in an atmosphere that is peaceful and happy. The increased importance of human resources for the envi...
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Megha Cicilia Rawung,Herman Karamoy,Inggriani Elim
Pág. 72 - 82
Regional Income is a source of regional finance and government financing. One of the original income receipts derived from the Regional Tax one of which is tax Hotel. This study was conducted to determine the potential of the hotel tax, the level of effe...
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Figih Fez Sugeha,Herman Karamoy,Rudy J. Pusung
Pág. 131 - 139
Regional Government in managing the budget income and expenditure (APBD) should be realized well and properly. The performance was the image of achievement of activity in realize the objective, purpose, vision, and mission on organization. The purp...
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Pingkan Elni Wowor,Jullie J. Sondakh,Sherly Pinatik
Pág. 83 - 94
Tax is one of the sources of government revenue that can be relied upon, in this case, especially in the financing of local government. But in the collection muidah it would not, because in addition demanded the active role of taxation officers are also ...
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Marietta Sylvie Bolang,Jullie J. Sondakh,Jenny Morasa
Pág. 151 - 163
This study examined the influence of the auditors? competency, independency, and experiences towards audit quality of financial auditing of the staff of inspectorate in Tomohon City as part of their supervision function. The finding of this study could b...
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