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PENTINGNYA SISTEM AKUNTANSI TERHADAP PERTANGGUNGJAWABAN SOSIAL PADA SUATU PERUSAHAAN Wauran, Anita Ludia Vivian
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 4, No 4 (2016): JE VOL. 4 NO. 4 (2016) HAL. 1025 - 1143
Publisher : FEB Universitas Sam Ratulangi Manado

Abstrak :Dalam menjalankan bisnis pada perusahaan, pasti terdapat aktivitas perusahaan yang didalamnya tidak hanya mementingkan cara dalam mendapatkan keuntungan tetapi juga memperhatikan dampak-dampak lingkungan yang ada di sekitarnya. Dalam hal ini bidang akuntansi yang menguraikan tentang pengaruhnya terhadap lingkungan ialah akuntansi sosial. Dalam sistem akuntansi suatu perusahaan ada beberapa jenis yaitu perusahaan dagang, perusahaan jasa dan perusahaan manufaktur.Akuntansi merupakan salah satu metode yang digunakan dalam setiap perusahaan dengan tujuan agar perusahaan dapat melihat berapa banyak keuntungan atau kerugian yang diperoleh dalam setiap periode. Tetapi selain itu, akuntansi dalam suatu perusahaan juga memiliki tanggungjawab terhadap kepentingan lain seperti lingkungan sosial disekitarnya.Dalam hal ini bidang akuntansi akan membahas dampak akuntansi sosial terhadap lingkungan. Dampak akuntansi sosial di masyarakat mengungkapkan tentang kegiatan dalam suatu perusahaan, serta bagaimana interaksi yang baik antara perusahaan dan lingkungannya. Untuk itu dibutuhkan kesadaran dalam menjalankan aktivitas perusahaan yang tidak hanya mencari keuntungan saja, tetapi juga mempertimbangkan kepentingan lingkungan masyarakat, sehingga tidak akan menimbulkan kontroversi dan masalah-masalah sosial. Kata Kunci:Â Akuntansi, sosial,Â perusahaan

Export Management Model and Taxation Aspects for Coconut and derivatives Case Study Agricultural Enterpreneurs in Matani Village Wauran, Anita Ludia Vivian; Langi, Treesje Amelia Clara; Kaunang, Anneke Marie; Sepang, Steify M.E.W
Indonesian Journal of Social Science Research Vol. 6 No. 1 (2025): Indonesian Journal of Social Science Research (IJSSR)
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijssr.06.01.03

The object of this research is business actors in coconut commodities and their derivatives as part of agricultural businesses in Matani Village, Tumpaaan District, South Minasa Regency. Apart from producing coconuts, these business actors also produce coconut derivative products such as copra, coconut oil, shells, coconut flour and cocopeat which are coconut derivative products. Most of the coconut fruit produced and its derivatives are sold directly without further processing, such as copra, shells, coconut fiber (gonofu). However, nowadays, apart from being sold directly, coconut fiber is also often further processed into cocopeat before being sold. Business actors in coconut commodities and their derivatives are also subjective taxpayers, because they have a NPWP (Taxpayer Identification Number) but have not yet carried out their tax obligations. By reporting their tax obligations, this is due to ignorance of the tax obligations attached to their business activities. The partner businesses that are the object of this research are micro businesses in the agricultural sector which are run as home businesses and are included in the category of micro businesses which have tax obligations as individuals. Likewise, the distribution of sales of coconut and its derivatives is only in the local area and around North Sulawesi, without any export or sales activities abroad. This research aims to find out how export management is in accordance with the regulations and what tax obligations are attached. for export activities of coconut and its derivatives. So this research will produce an export management model and tax aspects that will help coconut business actors and their derivatives in carrying out export activities. This research uses descriptive qualitative research methods with research methods in the form of research stages in which there are research methods with research flows that produce export management and tax aspects.

DEVELOPMENT OF OPTIMAL INVENTORY MANAGEMENT MODELS WITH HYBRID PUSH/ PULL SYSTEM AS INCREASED PERFORMANCE OF FISHERY ENTITIES IN NORTH SULAWESI Wauran, Anita Ludia Vivian; Tangon, Joseph Nugraha; Toweula, Alpindos
EAJ (Economic and Accounting Journal) Vol. 1 No. 3 (2018): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v1i3.y2018.p190-197

Proper production and inventory policies are key factors for the success of modern companies in a competitive environment. In order to be a winner and a very high demand, it is very important for the company to overcome the problems of production, timely delivery, and the transfer of which is a limitation or difficult company. There is a need for an optimal management that can manage the resource constraints of a companythrough the theory constrains of a hybrid policy that collaborates between push strategies, which is to make an order by pull strategy, which is to make it stored (David Claudio, Jie Zhang, and Ying Zhang, 2007). The purpose of this research is to produce an optimal management model with hybrid push/pull system as a manifestion of fishery performance in North Sulawesi.The types of data used in this study are qualitative data and quantitative data, qualitative data directly from primary sources of fisheries entities in North Sulawesi through interviews. While quantitative data is obtained from secondary sources is data of corporate financial statements including production reports of Fisheries Entities in North Sulawesi through documents with all the contents of all fisheries entities.

Accounting and Tax Model for UMKM as Individual Taxpayers based on SAK EMKM and PP No 55 of 2022 Concerning Adjustments to Arrangements in the Field of Income Tax Pesik, Heidy; Wauran, Anita Ludia Vivian; Rengku, Jeffry Otniel; Santie, Johannes Kristoffel; Kaunang, Anneke Marie; Langi, Treesje Amelia Clara; Sondakh, Nixon
Indonesian Journal of Social Science Research Vol. 4 No. 2 (2023): Indonesian Journal of Social Science Research (IJSSR)
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijssr.04.02.14

The existence of tax regulations in the field of income tax results in changes to the tax obligations of individual MSME business actors in the tax obligation mechanism, especially in determining the tax base for determining the tax payable, as regulated in Government Regulation No. 50 of 2022 concerning adjustments to regulations in the field of taxation which regulate income. taxable up to a turnover of IDR 500,000,000 for individual taxpayers as well as MSME entities.Where this regulation will be implemented starting January 1 2022, so the need for an accounting and tax model is really needed by MSME business actors in carrying out their tax obligations in accordance with the current regulations. Where as a basis for reporting tax obligations, an accounting report is needed as the basis for calculating tax obligations.This research aims to produce an Accounting Report design model based on Accounting Standards for Small and Medium Enterprise Entities (MSMEs) as taxpayers as well as a Tax report model that is in line with Government Regulation Number 55 of 2022 concerning adjustments to Regulations in the Income Tax Sector which are derived from the regulations of Law No. 7 in 2021 regarding the harmonization of tax regulations, in order to assist MSMEs in carrying out their tax obligations. The final result of this research is to produce an accounting and tax model that is in accordance with the EMKM regulations and PP No. 55 of 2022.

Model for Determining the Cost of Smoked Fish Products in determining the Selling Wauran, Anita Ludia Vivian; Tene, Johanes Herbert; Walangitan, Loula L .L; Sondakh, Nikson
Journal of Applied Accounting Vol. 4 No. 2 (2025): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v4i2.1451

This research was conducted on MSMEs in Matani Village who produce raw fish into smoked fish through a fish smoking process. In determining the selling price, it is only based on market prices that are influenced by weather conditions and market price fluctuations at that time. In theory, to determine the selling price, one must first determine the cost of the product before determining the selling price. The cost of goods sold or production costs are all costs incurred during the production process in producing products, from raw materials to finished materials ready for sale. This research aims to produce a Model for Determining the Cost of Smoked Fish Products in determining the Selling Price of smoked fish products in order to improve the financial performance of MSMEs. The research uses a Qualitative Descriptive research method with research stages that will. The results of this study produce smoked fish production costs with 3 cost elements, namely raw material costs, direct labor costs and factory overhead costs as elements forming production costs, which are the basis for determining the selling price, by producing a Model for Determining the Cost of Smoked Fish. Keywords : Production, Price, Product, Smoked, Fish

An Analysis of Contribution From Hotel and Restaurant Taxes to Manado City District Own Revenue Wauran, Anita Ludia Vivian
Indonesian Journal of Social Science Research Vol. 1 No. 1 (2020): Indonesian Journal of Social Science Research (IJSSR)
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijssr.01.01.02

One of the efforts in financing regional development is to increase regional income sourced from regional taxes. The Manado City Government in carrying out the effort to increase the regional tax is carried out by the Regional Tax and Retribution Management Agency as a place to carry out the Regional Government's authority in the context of decentralization in the area of regional income, especially in the area of Manado's local tax. The source of revenue from District Own Search Revenue of Manado City comes from local taxes, such as hotel taxes, restaurants, entertainment, billboards, parking, water, and land taxes, swallow nests, Land and Building taxes P2, BPHTB, PLN, and Non-PLN Street lighting taxes, minerals nonmetal and rock. This research aims to find out how much the contribution of hotel and restaurant taxes can be generated as District Own Search Revenue with the growth of tourism that continues to increase coupled with the growth of hotels and restaurants in Manado City, with the benefits of the research is expected to provide input to the Manado City government in efforts to increase District Own Search Revenue through hotel and restaurant taxes. This research uses a contribution analysis, with the average contribution of hotel and restaurant tax realization to District Own Search Revenue per year of 7.06% and the level of effectiveness of hotel and restaurant taxes running fluctuations from year to year.

Tax Review Models and Working Papers in the Framework of Preparation for A Tax Audit (Case Study PT BJS) Wauran, Anita Ludia Vivian; Langi, Treesje Amelia Clara; Wagiu, Decire Dumingkan; Lasut, Jeane Christine; Rengku, Jeffry; Kaligis, Stevie; Toweula, Alpindos
Indonesian Journal of Social Science Research Vol. 3 No. 2 (2022): Indonesian Journal of Social Science Research (IJSSR)
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijssr.03.02.05

The existence of an examination letter addressed to the Industry as a taxpayer is a scourge that is very much feared by every taxpayer as a business actor receiving income. The existence of an audit means problems for the Industry as a taxpayer, ignorance of the rules and mistakes that may occur either intentionally or unintentionally in reporting Industrial taxes will eventually become a very feared scourge. The existence of payment of the principal tax that must be paid after the tax audit, as well as very large fines and sanctions due to the reporting errors in a very large amount, has disrupted the cash flow of the industry. So as to minimize errors and confusion in tax reports regarding fiscal financial reports that are reported to the Directorate General of Taxes (DGT) in the form of SPT, then prior to the existence of an audit letter it is better to hold a tax review contained in the working papers, to review or examine what tax obligations are inherent in every transaction that is in the commercial financial reports produced by the Industry, prior to reporting taxes. So that if there is a tax audit by the DGT on income from these business activities, a review or review of the tax payable that may exist in every transaction of the Industry's financial statements has been carried out beforehand, so that fines or sanctions that may arise can be minimized or prevented from the start. Ignorance of the need for a tax review model by the Industry made researchers conduct research on the tax review model and working papers in accordance with applicable tax regulations, in the face of a tax audit for Industry as a taxpayer and IDUKA. This research method uses a qualitative descriptive method, which begins with designing a tax review in working papers for financial reports prepared by the industry as a taxpayer. The results of this study produce a tax review model with audit work papers in preparing tax audits which are expected to assist taxpayers in planning corporate taxes.

Tax Management on Income Tax article 21 at PT Cahaya Abadi Lestari Wauran, Anita Ludia Vivian; Wuwung, Milleano Gilbert Ludowyk; Langi, Treesje Amelia Clara
Indonesian Journal of Social Science Research Vol. 4 No. 1 (2023): Indonesian Journal of Social Science Research (IJSSR)
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijssr.04.01.08

Tax is a source of state revenue for the implementation of government and development activities as well as a stimulus for economic activity. Revenue from the tax sector greatly supports the implementation of development in various sectors as a form of government service to the community. Income tax is a type of tax collected by the government based on law number 36 of 2008. Income tax has great potential for the government in the taxation sector, income tax (PPh) includes general income tax, PPh 21, PPh 22, PPh 23, PPh 24, PPh 25, PPh 26. The purpose of this study is to find out whether the calculation and reporting of income tax at PT.Cahaya Abadi Lestari is in accordance with law No.36 of 2008. Research Methods, The method used in this research is descriptive quantitative. From the results of this study it is known that with the existence of tax management on PPH 21, the company is able to carry out the process of calculating, recording and reporting taxes in terms of PPh 21 income tax in accordance with the current Tax Law and policies.

Accounting and Tax Model for UMKM as Individual Taxpayers based on SAK EMKM and PP No 55 of 2022 Concerning Adjustments to Arrangements in the Field of Income Tax Pesik, Heidy; Wauran, Anita Ludia Vivian; Rengku, Jeffry Otniel; Santie, Johannes Kristoffel; Kaunang, Anneke Marie; Langi, Treesje Amelia Clara; Sondakh, Nixon
Indonesian Journal of Social Science Research Vol. 4 No. 2 (2023): Indonesian Journal of Social Science Research (IJSSR)
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijssr.04.02.14

The existence of tax regulations in the field of income tax results in changes to the tax obligations of individual MSME business actors in the tax obligation mechanism, especially in determining the tax base for determining the tax payable, as regulated in Government Regulation No. 50 of 2022 concerning adjustments to regulations in the field of taxation which regulate income. taxable up to a turnover of IDR 500,000,000 for individual taxpayers as well as MSME entities.Where this regulation will be implemented starting January 1 2022, so the need for an accounting and tax model is really needed by MSME business actors in carrying out their tax obligations in accordance with the current regulations. Where as a basis for reporting tax obligations, an accounting report is needed as the basis for calculating tax obligations.This research aims to produce an Accounting Report design model based on Accounting Standards for Small and Medium Enterprise Entities (MSMEs) as taxpayers as well as a Tax report model that is in line with Government Regulation Number 55 of 2022 concerning adjustments to Regulations in the Income Tax Sector which are derived from the regulations of Law No. 7 in 2021 regarding the harmonization of tax regulations, in order to assist MSMEs in carrying out their tax obligations. The final result of this research is to produce an accounting and tax model that is in accordance with the EMKM regulations and PP No. 55 of 2022.

Export Management Model and Taxation Aspects for Coconut and derivatives Case Study Agricultural Enterpreneurs in Matani Village Wauran, Anita Ludia Vivian; Langi, Treesje Amelia Clara; Kaunang, Anneke Marie; Sepang, Steify M.E.W
Indonesian Journal of Social Science Research Vol. 6 No. 1 (2025): Indonesian Journal of Social Science Research (IJSSR)
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijssr.06.01.03

The object of this research is business actors in coconut commodities and their derivatives as part of agricultural businesses in Matani Village, Tumpaaan District, South Minasa Regency. Apart from producing coconuts, these business actors also produce coconut derivative products such as copra, coconut oil, shells, coconut flour and cocopeat which are coconut derivative products. Most of the coconut fruit produced and its derivatives are sold directly without further processing, such as copra, shells, coconut fiber (gonofu). However, nowadays, apart from being sold directly, coconut fiber is also often further processed into cocopeat before being sold. Business actors in coconut commodities and their derivatives are also subjective taxpayers, because they have a NPWP (Taxpayer Identification Number) but have not yet carried out their tax obligations. By reporting their tax obligations, this is due to ignorance of the tax obligations attached to their business activities. The partner businesses that are the object of this research are micro businesses in the agricultural sector which are run as home businesses and are included in the category of micro businesses which have tax obligations as individuals. Likewise, the distribution of sales of coconut and its derivatives is only in the local area and around North Sulawesi, without any export or sales activities abroad. This research aims to find out how export management is in accordance with the regulations and what tax obligations are attached. for export activities of coconut and its derivatives. So this research will produce an export management model and tax aspects that will help coconut business actors and their derivatives in carrying out export activities. This research uses descriptive qualitative research methods with research methods in the form of research stages in which there are research methods with research flows that produce export management and tax aspects.

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