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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN Formosa Journal of Applied Sciences (FJAS) International Journal of Accounting & Finance in Asia Pasific Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis
Weku, Priscillia
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Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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ANALISIS PENGAKUAN DAN PENGUKURAN PENDAPATAN BERDASARKAN PSAK NO. 72 PADA SWISS BELLHOTEL MALEOSAN MANADO Siddik, Agung S. A.; Morasa, Jenny; Weku, Priscillia
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 9, No 3 (2021): JE. Vol 9 No 3 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/emba.v9i3.35139

Abstract

Pendapatan merupakan salah satu indikator dalam pembentukan laba, maka dari itu dibutuhkan metode yang tepat agar transaksi dapat diakui dan diukur dengan tepat Permasalahan utama dalam akuntansi pendapatan yaitu pada saat pengakuan dan pengukuran pendapatan. Penelitian ini bertujuan untuk mengetahui metode pengakuan dan pengukuran pendapatan pada Swiss Belhotel Maleosan Manado dan membandingkannya dengan PSAK No. 72. Metode penelitian yang digunakan adalah metode deskriptif. Data yang didapatkan dari hasil wawancara kemudian akan dinalisis dan dideskripsikan sesuai dengan fakta yang terjadi pada perusahaan. Berdasarkan hasil penelitian, kriteria pengakuan dan pengukuran yang diterapkan oleh Swiss Belhotel Malesoan Manado telah sesuai dengan PSAK No. 72 yaitu pendapatan dicatat dengan metode accrual basis dan diakui ketika kewajiban pelaksanaan telah dilakukan. Pendapatan diukur berdasaran jumlah tagihan pada invoice/bill yang di hitung berdasarkan jumlah tarif yang disepakati dalam kontrak dengan satuan ukur nilai wajar yang diterima dan dapat diterima.Kata Kunci: Pengakuan, Pengukuran, Pendapatan, PSAK No. 72
PENGARUH KOMPETENSI, ETIKA, DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT PADA PERWAKILAN BPKP PROVINSI SULAWESI UTARA Zam Zam, Rizka Y.; Kalangi, Linjte; Weku, Priscillia
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 9, No 4 (2021): JE. Vol 9 No 4 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/emba.v9i4.36345

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh, kompetensi, etika dan independensi auditor terhadap kualitas audit pada Perwakilan Badan Pengawasan Keuangan dan Pembangunan Provinsi Sulawesi Utara. Jenis penelitian ini metode penelitian kuantitatif menggunakan analisis inferensial multivariat dengan pendekatan survey. Data penelitian ini adalah data primer yang diperoleh dari menyebarkan kuesioner pada 50 responden. Hasil penelitian menunjukan bahwa kompetensi auditor berpengaruh positif terhadap kualitas audit yang berarti auditor semakin kompeten, etika auditor berpengaruh positif terhadap kualitas audit yang berarti sikap seorang auditor semakin baik, dan independensi auditor berpengaruh positif terhadap kualitas audit yang berarti semakin baik dan independen dalam melaksakan audit. Serta kompetensi, etika, dan independensiauditor secara simultan berpengaruh signifikan terhadap kualitas audit. Hal ini menunjukan bahwa semakin baiknya kompetensi, etika, dan independensi auditor, semakin bagus pula kualitas audit yang dihasilkan. Kata Kunci: Kompetensi, etika, independensi auditor, kualitas audit
ANALISIS PERHITUNGAN, PEMOTONGAN, PENYETORAN, DAN PELAPORAN (PPH) Amal, Muhammad I.; Karamoy, Herman; Weku, Priscillia
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 9, No 3 (2021): JE. Vol 9 No 3 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (534.322 KB) | DOI: 10.35794/emba.v9i3.36001

Abstract

Tujuan penelitian ini adalah untuk mengetahui apakah keseluruhan mekanisme PPh 21 perusahaan sudah sesuai dengan UU perpajakan yang berlaku. PPh Pasal 21 menurut Undang-Undang Nomor 36 Tahun 2008 tentang Pajak Penghasilan adalah pajak atas perolehan berupa gaji, upah, tunjangan, dan pembayaran lain dengan nama dan dalam bentuk apapun sehubungan dengan pekerjaan atau jabatan, jasa, dan kegiatan yang dilakukan oleh Wajib Pajak orang pribadi dalam negeri. Penelitian dilakukan di Swissbel-Hotel Maleosan Manado. Metode analisis data yang digunakan adalah metode deskriptif kualitatif. Hasil penelitian menunjukkan kesamaan antara nilai dan unsur-unsur PPh 21 menurut perusahaan dan UU perpajakan yang berlaku. Kesimpulannya, penerapan PPh 21 Perusahaan sudah sesuai dengan UU perpajakan yang berlaku hanya saja kewajiban pelaporan SPT masa PPh 21 dengan status nihil sudah tidak lagi diwajibkan bagi wajib pajak melalui PMK No.9/PMK.3/2018. Kata Kunci: PPh 21, Metode, Swissbel-Hotel Maleosan Manado, UU Perpajakan
Analisis penerapan pajak atas dana desa di Desa Tomahalu Kecamatan Tobelo Selatan Kabupaten Halmahera Utara Karatahi, Adelheid; Sondakh, Jullie J; Weku, Priscillia
Riset Akuntansi dan Manajemen Pragmatis Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.138

Abstract

Tomahalu is a village located in North Halmahera district, North Maluku Province. Tomahalu is one of the villages that has received village funds from the central government since 2015. Any funds received from the State cannot be separated from tax obligations in every transaction carried out. This research was conducted to determine the application of taxes on village funds in Tomahalu Village. The analytical method used in this research is qualitative research which is descriptive and based on the results of interviews with several research informants. The results of this research are that Tomahalu Village in carrying out its tax obligations is not in accordance with applicable regulations, because there are often delays in tax deposits and reporting.
ANALISIS PENERIMAAN PAJAK BAHAN BAKAR KENDARAAN BERMOTOR SEBELUM DAN SETELAH KENAIKAN HARGA BBM PADA TAHUN 2022 TERHADAP KONTRIBUSI PENDAPATAN PAJAK DAERAH DI SULAWESI UTARA Macpal, Marchela Kezia; Kalangi, Lintje; Weku, Priscillia
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 18 No 4 (2023)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v18i4.53209

Abstract

Regional taxes are one source of revenue that funds existing development, one type of regional tax is motor vehicle fuel tax. This type of research is qualitative with descriptive methods. This research aims to (1) determine motor vehicle fuel tax revenues before and after the fuel price increase in 2022 in North Sulawesi (2) determine the contribution of motor vehicle fuel tax revenues before and after the fuel price increase in 2022 to regional tax revenues in North Sulawesi (3) understand efforts to increase motor vehicle fuel tax revenue in North Sulawesi. The data source is primary data, namely obtained directly from interviews. The research results show that motor vehicle fuel tax revenue after the increase in fuel prices in 2022 has increased by 11.28% to IDR 306,523,276,556 compared to the previous year 2021 of IDR 267,523,614,569, the contribution of motor vehicle fuel tax to regional taxes is also also increased after the increase in fuel prices in 2022, motor vehicle fuel tax contributed 25.24% for 2022 with medium criteria, compared to before the increase in fuel prices of 24.86% with medium criteria, the contribution in 2022 was greater than Compared with previous years, efforts to increase the contribution of motor vehicle fuel tax to regional tax revenues include increasing supervision, as well as monitoring and evaluating mandatory fuel collectors or providers.
Pengaruh pengetahuan perpajakan, kesadaran wajib pajak dan sanksi pajak terhadap kepatuhan wajib pajak dalam membayar Pajak Bumi dan Bangunan di Kecamatan Pulau Batang Dua Kota Ternate Malendes, Daniel; Sabijono, Harijanto; Weku, Priscillia
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.131

Abstract

Taxes are mandatory contributions to the State owed by individuals or entities that are coercive by law, by not receiving direct compensation and used for the benefit of the State for the greatest possible prosperity of the people. This study aims to analyze the influence of understanding of taxation, awareness of tax payers, and tax sanctions on taxpayer compliance in paying land and building taxes in Pulau Batang Dua sub-district, Ternate city, North Maluku Province. Researchers used a quantitative descriptive technique. The data used in the form of primary data using a questionnaire. The statistical method used is multiple regression analysis. The test results show that partially understanding of taxation has no significant effect on taxpayer compliance, taxpayer awareness has a significant effect on taxpayer compliance, tax sanctions have a significant effect on taxpayer compliance, and simultaneously understanding of taxation, taxpayer awareness, and sanctions taxes have a significant effect on taxpayer compliance.
Analisis penerapan pajak atas penggunaan dana desa di Desa Wiau Lapi Barat Kecamatan Tareran Kabupaten Minahasa Selatan Kumaat, Swinglie K.; Budiarso, Novi Swandari; Weku, Priscillia
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.167

Abstract

This study aims to analyze the implementation of taxes on the use of village funds in Wiau Lapi Barat Village, Tareran District, South Minahasa Regency. Village funds are one of the sources of income for village governments originating from the State Revenue and Expenditure Budget (APBN). In accordance with the laws and regulations, the use of village funds must be subject to taxes. The research method used is a qualitative descriptive method. Data were collected through interviews, observation, and documentation studies. The informants in this study consisted of village officials. The results showed that the implementation of taxes on the use of village funds in Wiau Lapi Barat Village has not fully complied with the applicable regulations. There are still several obstacles, including the lack of understanding of village officials and the community regarding the obligation to deposit and report taxes, as well as the limited resources in village tax administration. In addition, there is potential for tax revenue that has not been optimally explored. The conclusion of this study is the need to increase the understanding and capacity of village officials as well as synergy between the village government, local government, and related agencies in the implementation of taxes on the use of village funds. This is expected to improve tax compliance and village tax revenue, thereby supporting village development and community welfare.
Analisis perhitungan penyusutan aset tetap dalam rangka memenuhi kewajiban perpajakan pada PT. IR Struktur Papua Kiling, Jessica Natalia; Warongan, Jessy D.L.; Weku, Priscillia
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.152

Abstract

This research aims to find out how the calculation of depreciation of fixed assets in order to fulfill tax obligations is in accordance with Law No.7 of 2021 and to find out how tax planning uses the fixed asset depreciation method for tax payments by PT. IR Structure of Papua. The type of research used is descriptive qualitative, namely by describing and analyzing existing situations and problems, especially regarding depreciation of fixed assets. The research results show that PT. IR Structure Papua uses the straight-line method in calculating depreciation of fixed assets, but this method cannot help in minimizing tax payments. Based on the calculations that have been carried out, if the company uses the declining balance method, it results in a greater depreciation expense so that the resulting tax will be lower. In tax planning, the declining balance method is more appropriate in minimizing income tax payments in the initial year of depreciation so that the company can make tax savings for other operational activities of the company. So, it is known that companies need to change depreciation methods so that tax planning in minimizing tax payments can be more effective.
The Effect of Financial Distress, Audit Committee, Auditor Switching, and Industry Types on Audit Delay in the Covid-19 Pandemic of Companies Listed on the Indonesian Stock Exchange’s KOMPAS100 Index Sumajow, Kezia Cicilia; Kalangi, Lintje; Weku, Priscillia
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 5, No 1 (2022): February 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i1.1406

Abstract

Audit delay is a phenomenon that remains to occur every year. This study aims to determine the influence of financial distress, audit committee, auditor switching, and industry types upon audit delay the Indonesian Stock Exchange’s KOMPAS100 Index. This study used a quantitative approach. The sample was selected and obtained by the simple random sampling method from 72 companies successively listed in the Indonesian Stock Exchange’s KOMPAS100 index during 2020. The analytical was multiple linear regression. The data analysis was descriptive and multiple linear regression methods. The results indicate that audit committee and auditor switching does not affect audit delay. Financial distress and industry types have a significant positive effect on audit delay.
Analysis of Internal Control Over Merchandise Inventory at Suara Elektro Manado Store Tangkere, Sheila Fabiola Scarlet; Alexander, Stanly W.; Weku, Priscillia
Formosa Journal of Applied Sciences Vol. 3 No. 11 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i11.12261

Abstract

Internal control is a process in an organization to check the accuracy, precision, and effectiveness and efficiency of a business process to achieve certain goals. This study aims to analyze the effectiveness of the implementation of internal control over merchandise inventory at Toko Suara Elektro Manado. The research method used in this thesis research is a descriptive method whose purpose is to analyze each data collected and then draw a conclusion. This research approach uses a qualitative research approach with a descriptive approach. The research results obtained by Toko Suara Elektro show a high dedication in managing inventory accurately and efficiently through the implementation of an integrated internal control system. This approach ensures effective risk control, optimal operational performance, and the store's ability to face challenges and changes responsively and adaptively
Co-Authors Amal, Muhammad I. Dhullo Afandi Harijanto Sabijono Herman Karamoy Inggriani Elim Jenny Morasa Jessy D.L. Warongan, Jessy D.L. Jullie J Sondakh Kalangi, Linjte Karatahi, Adelheid Kiling, Jessica Natalia Kumaat, Swinglie K. Lakada, Injilita Novitasari Lintje Kalangi Macpal, Marchela Kezia Malendes, Daniel Mokodompit, Jelita Astrid Novi Swandari Budiarso Pandi, Johanes Mishart Robert Lambey Rumengan, Hutri Elisa Agnes Siddik, Agung S. A. Soeiswanto, Chintya Stanly W. Alexander Sumajow, Kezia Cicilia Tangkere, Sheila Fabiola Scarlet Zam Zam, Rizka Y.