Articles
<![CDATA[Pengaruh Rasio Keuangan TerhadapKebijakan Dividen pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[., Nursaada]]>;
<![CDATA[Alexander, Stanly]]>;
<![CDATA[Budiarso, Novi]]>
<![CDATA[ ACCOUNTABILITY Vol 2, No 2 (2013): Accountability ]]>
Publisher : <![CDATA[ACCOUNTABILITY ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Tujuan dari penelitan ini adalah untuk mengetahui seberapa besar pengaruh rasio keuangan Return On Equity, Debt to Equity Ratio, Current Ratio terhadap Dividen Payout Ratio baik secara simultan maupun parsial. Data dalam penelitian ini adalah data sekunder yang diperoleh melalui laporan tertulis berupa laporan keuangan perusahaan yang terdiri dari Neraca, Laporan Rugi/Laba, dan Laporan Perubahan Modal/Ekuitas yang diperoleh dari Bursa Efek Indonesia. Laporan Keuangan yang menjadi objek analisis diambil selama kurun waktu 2007-2010. Metode analisis yang digunakan adalah analisis regresi linear berganda, dan untuk pengujian hipotesis digunakan pengujian statistic uji F dan uji t. Dengan menggunakan Software Program SPSS Version 20,0 for windows. Pertama, statistic deskriptif. Tahap kedua, pengujian kualitas data. Tahap ketiga, melakukan uji penyimpangan asumsi klasik. Tahap keempat, melakukan analisis regresi berganda. Dan tahap kelima, melakukan pengujian hipotesis. Kata Kunci: Rasio Keuangan, Dividen]]>
<![CDATA[PENERAPAN PSAK NO. 2 TENTANG LAPORAN ARUS KAS DALAM PENGAMBILAN KEPUTUSAN PADA PERUM BULOG DIRVE SULUT DAN GORONTALO ]]>
<![CDATA[Syaefudin, Fanesa Isalia Minanda]]>;
<![CDATA[Morasa, Jenny]]>;
<![CDATA[Alexander, Stanly]]>
<![CDATA[ GOING CONCERN : JURNAL RISET AKUNTANSI Vol 10, No 2 (2015) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32400/gc.10.2.8364.2015
<![CDATA[In the company’s Financial Statements is a means of consideration in decision making so that, componentsin the financial statements must betrue and correct. In thedecision making companies should use the cash Flow Statement because sometimes the income and balance sheet does not show the real state of corporate finance. The purposeof this study to determine the application of the Cash Flow Statement in accordance with SFAS No. 2 in corporate decision. This type of research is quantitative descriptive. The results showed, net cash provided by the company during the year has decreased compared to the previous year. This study uses the ratio analysisin corporate decision making. The Ratio of Operating Cash Flow to Total Liabilities can be used as basis for decision making in the company repay its total Liability for one year of operation. The Ratio of Cash Flow to Current Liabilities can be used as the basis of the decision making companies when measuring the company’s ability to pay Current Liabilities by Net Operating Cash Flow. The Ratio of Cash Flow to Sales companies measure the company’s ability to measure the company’s ability to obtain cash from to sale. Leaders should Perum Bulog particularly the finance department needs to implement the Cash Flow Statement as the basis of its analysis so that can know the financial situation and can be used as a basis for decision making of the company.]]>
<![CDATA[ANALISIS SISTEM DAN PROSEDUR PENGADAAN KAS DAN PEMBAYARAN DANA PENSIUN PADA PT. POS INDONESIA CABANG MANADO ]]>
<![CDATA[Putri, Gracia Miranda]]>;
<![CDATA[Nangoi, Grace]]>;
<![CDATA[Alexander, Stanly]]>
<![CDATA[ GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32400/gc.13.02.19664.2018
<![CDATA[Pension Funds play a very important role in the development of both economic and social welfare. The Pension Fund is a legal entity that manages and operates a program that promises retirement benefits. Implementation of cash procurement and pension fund payment at PT. Pos Indonesia Branch Manado can be done easily and does not take a long time because it uses a good system and procedures, and can illustrate how the implementation of internal controls on the procurement of cash and pension payments. The research method used in this thesis research is descriptive method whose purpose every data collected is analyzed and then drawn a conclusion and research type used is qualitative descriptive. The results obtained that the system and procedures of cash procurement and payment of pension funds at PT. Pos Indonesia Branch Manado runs well, in accordance with established standards, and is supported by the Fund Distribution system. Implementation of internal controls on the system and procedures of cash procurement and payment of pension funds at PT. Pos Indonesia Branch Manado has been run well because it is implemented in accordance with standard operating policy guidelines procedures and policies of directors.Keywords: System and Procedure, Cash Procurement, Pension Fund Payment.]]>
<![CDATA[ANALISIS PENGAKUAN PENDAPATAN DAN BEBAN PADA PT. BANK PERKREDITAN RAKYAT PRISMA DANA MANADO ]]>
<![CDATA[Ham, Ferry Christian]]>;
<![CDATA[Karamoy, Herman]]>;
<![CDATA[Alexander, Stanly]]>
<![CDATA[ GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32400/gc.13.02.19922.2018
<![CDATA[Â Â Â Â Â Â Â Â Â Â Â Â Â Revenue is the value derived from the activities of a company known by different names such as sales, service income, interest, profit sharing, royalties and rent. Expenses represent a reduction in usage life during an accounting period in the form of cash outflow or loss of assets or occurrence of liabilities resulting in a decrease in equity not related to the distribution to investors. Recognition of income at PT. Bank Credit Prisma Dana Manado recognizes income based on the accrual basis and cash basis method, where accrual basis income is recognized as incurred while cash base income is recognized upon receipt of cash. Load recognition at PT. Bank Credit Prisma Dana Manado recognize expenses based on the accrual basis method, in which the accrual basis is recognized as an expense in the statements of income in the period in which they are incurred. The research method used in this thesis research is descriptive method whose purpose every data collected is analyzed and then drawn a conclusion and research type used is qualitative descriptive. The results obtained that the recognition of income and expenses at PT. Bank Credit Prisma Dana Manado Rural Bank is in compliance with PSAK No. 23, because PSAK No. 23 only recognizes two methods: accrual basis and cash base.Keywords: Analysis, Revenue Recognition, Expense Recognition.]]>
<![CDATA[ANALISIS PENERAPAN PSAK 24 TENTANG IMBALAN KERJA PADA PT VANDIKA ABADI ]]>
<![CDATA[Rumimper, Gisela]]>;
<![CDATA[Alexander, Stanly]]>;
<![CDATA[Warongan, Jessy]]>
<![CDATA[ GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32400/gc.12.2.18527.2017
<![CDATA[The fast growing business world is demanding every company or business entity to be more competitive and continue to strive to achieve the goals set. Object in this research is PT VANDIKA ABADI as one of the companies engaged in the provision of labor services. The purpose of this study is to find out whether PT Vandika Abadi has applied PSAK 24 on employee benefits. This type of research is a type of descriptive-qualitative research, which is a method used to describe the actual based on what appears. Usually done an analysis that can provide a clearer picture of the object under study, and draw conclusions. The results of the research can be seen that PT Vandika Abadi has implemented some activities that are in accordance with the scope of PSAK24 regarding post-employment benefits and short-term employee benefits. In accordance with PSAK 24, recognition and measurement of short term employee benefits are recorded at the expense at the time the employee is payable while the post-employment benefits expense is recognized and measured based on contributions paid by the company. PT Vandika Abadi also provides post-employment benefits that are benefits to its employees, employee benefits are payments and services that protect and supplement salaries.Keywords: PSAK 24, Short-term Employee Benefit, Post Employment Benefit]]>
<![CDATA[ANALISIS PERLAKUAN AKUNTANSI DAN PELAPORAN HIBAH PADA KANTOR WILAYAH KEMENTERIAN AGAMA PROVINSI SULAWESI UTARA ]]>
<![CDATA[Abdul, Sri Devi]]>;
<![CDATA[Alexander, Stanly]]>;
<![CDATA[Gamaliel, Hendrik]]>
<![CDATA[ GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32400/gc.13.02.19633.2018
<![CDATA[A grant is a form of assistance that does not have to be returned and does not bind a given party to a specific commitment. The provision of money, goods or services must be viewed long-term impact and should still pay attention to the independence of the nation and the independence of the government. Governments may also provide grants to governments of other countries, international organizations, local governments, enterprises, institutions or communities for the purpose of humanitarian solidarity, welfare improvement and other economic and social objectives. Grant giving must be done by taking into account aspects of needs, and justice. This study aims to determine the accounting treatment of grants and grant reporting at the Regional Office of the Ministry of Religious Affairs of North Sulawesi Province The research method used in this thesis research is descriptive method whose purpose each data collected analyzed then drawn a conclusion and type of research used is qualitative descriptive. The results obtained that the accounting treatment of grants at the Regional Office of the Ministry of Religious Affairs of North Sulawesi Province has been accrual based and reporting is in accordance with Governmental Accounting Standards Technical Bulletin number 13 which regulates the accounting and reporting of Ministries / Institutions.Keywords: Analysis, Accounting Treatment, Grants]]>
<![CDATA[ANALISIS PENERAPAN ACTIVITY BASED MANAGEMENT UNTUK MENINGKATKAN EFISIENSI PADA HOTEL GRAN CENTRAL MANADO ]]>
<![CDATA[Muskitta, Christanty J R]]>;
<![CDATA[Morasa, Jenny]]>;
<![CDATA[Alexander, Stanly]]>
<![CDATA[ GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 03 (2018) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32400/gc.13.03.20299.2018
<![CDATA[The creation of an increasingly advanced business world it affects the increasingly fierce business competition. This competition not only occurs in the manufacturing industry but also in the service industry. In order to survive and win the competition, the hotel must increase its competitive advantage with the efficiency of managing the activity without reducing the quality provided to the customer. Activity Based Management is a method to improve efficiency. The purpose of this research is to try to apply activity based management method to improve efficiency at Hotel Gran Central Manado by identifying activity after that in analysis including activity not value added, eliminated so that can be reduced. The method used is descriptive method. The result of the research by applying activity based management method, found in room division of activity which is not added value and doing cost reduction that is not added value so that the efficiency increase without reducing the quality of service given to the customer.Keywords : Activity Based Management, Activity, Efficiency]]>
<![CDATA[PENGARUH ARUS KAS OPERASI DAN PERTUMBUHAN PENJUALAN TERHADAP HARGA SAHAM PADA PERUSAHAAN INDEKS LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN (2012-2016) ]]>
<![CDATA[Kumayas, Natalia Debora]]>;
<![CDATA[Pangemanan, Sifrid]]>;
<![CDATA[Alexander, Stanly]]>
<![CDATA[ GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32400/gc.13.02.19926.2018
<![CDATA[Â Â Â Â Â Â Â Â Â Â Â Â Â This research aims to examine the influence the effect of revenue and growth of the company on stock prices on LQ45 listed on Indonesia Stock Exchange 2012-2016. The population used in this study is the LQ45 company index listed on the Indonesia Stock Exchange 2012-2016. Method of sampling by purposive sampling according to predetermined criteria. The number of samples collected by 6 companies. Research data is secondary data obtained from Indonesia stock exchange (BEI) in 2012-2016. The collected data were analyzed using the first data analysis done by classical testing before hypothesis testing. Hypothesis testing in this research is multiple linear regression analysis with t test, f test, and coefficient of determination. The results of this study indicate that the variable cash flow positive and not significant to stock prices. This shows that the operation does not affect the high stock prices. While the growth of positive and significant sales to stock prices. This suggests that sales growth is driving high stock prices low.keywords: Operating cash flow, sales growth, stock price]]>
<![CDATA[PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2009-2013 ]]>
<![CDATA[Tumewu, Riana Christel]]>;
<![CDATA[Alexander, Stanly]]>
<![CDATA[ ACCOUNTABILITY Vol 3, No 1 (2014): Accountability ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32400/ja.4943.3.1.2014.77-85
<![CDATA[ABSTRAK Sejak krisis ekonomi tahun 1997 pelaksanaan tata kelola perusahaan yang baik, atau lebih dikenal dengan Good Corporate Governance (GCG) menjadi isu yang mengemuka di Indonesia. Akibat buruknya tata kelola perusahaan di Indonesia pada masa itu, menyebabkan perekonomian jatuh. Sehingga setiap orang setuju untuk mengcover kesulitan indonesia dimulai dengan tata kelola perusahaan. Objek dari penelitian ini yaitu dampak dari penerapan good corporate governance terhadap ROE. Tujuan dari penelitian ini adalah untuk mengetahui tentang pengaruh penerapn good corporate governance pada kinerja keuangan perusahaan. Sampel dalam penelitian ini adalah perusahaan sektor perbankan yang terdaftar di BEI (Bursa Efek Indonesia) dalam periode 2009-2013. Jumlah sampel yang digunakan sebanyak 16 perusahaan yang diambil melalui purposive sampling. Metode analisis dari penelitian ini menggunakan regresi berganda dan regresi sederhana program SPSS 20. Kata Kunci: Good Corporate Governance, Profitabilitas  ABSTRACT Since the economic crisis 1997 the implementation of good corporate governance being an issue in indonesia. The bad thing of governance’s company in those days causing indonesian economy being slump. So, every one agree to recovered from adversity, indonesia have to start with governance good corporate. The main objective of this research was to determine the effect of implementation of good corporate governance (GCG) to return on equity. The purpose of this research is to know about the influence of empirical evidence of Good Corporate Governance practices to the company's financial performance. The independent variable in this research is the implementation of GCG and the dependent variable is the financial performance using a ratio of profitability. The sample in this study were banking sector companies listed in Indonesian Stock Exchange (IDX) in the periode 2009-2013. The number of sample used were 16 companies listed were taken by purposive sampling. The method of analysis of this research used simple regression with SPSS 20 Program. Keyword: Good Corporate Governance, Profitability]]>
<![CDATA[PENGARUH RASIO KEUANGAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Nursaada, .]]>;
<![CDATA[Alexander, Stanly]]>;
<![CDATA[Budiarso, Novi]]>
<![CDATA[ ACCOUNTABILITY Vol 2, No 2 (2013): Accountability ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32400/ja.3688.2.2.2013.60-72
<![CDATA[Tujuan dari penelitan ini adalah untuk mengetahui seberapa besar pengaruh rasio keuangan Return On Equity, Debt to Equity Ratio, Current Ratio terhadap Dividen Payout Ratio baik secara simultan maupun parsial.Data dalam penelitian ini adalah data sekunder yang diperoleh melalui laporan tertulis berupa laporan keuangan perusahaan yang terdiri dari Neraca, Laporan Rugi/Laba, dan Laporan Perubahan Modal/Ekuitas yang diperoleh dari Bursa Efek Indonesia. Laporan Keuangan yang menjadi objek analisis diambil selama kurun waktu 2007-2010.Metode analisis yang digunakan adalah analisis regresi linear berganda, dan untuk pengujian hipotesis digunakan pengujian statistic uji F dan uji t. Dengan menggunakan Software Program SPSS Version 20,0 for windows.Pertama, statistic deskriptif. Tahap kedua, pengujian kualitas data. Tahap ketiga, melakukan uji penyimpangan asumsi klasik. Tahap keempat, melakukan analisis regresi berganda. Dan tahap kelima, melakukan pengujian hipotesis. Â Kata Kunci: Rasio Keuangan, Dividen]]>
