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<![CDATA[EVALUASI PENERAPAN PERHITUNGAN, PENETAPAN DAN PEMBAYARAN PAJAK AIR PERMUKAAN PADA PT AIR MANADO ]]>
<![CDATA[Ropah, Tania]]>;
<![CDATA[Alexander, Stanly W.]]>;
<![CDATA[Mintalangi, Syermi S.E]]>
<![CDATA[ GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 3 (2021) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/gc.16.3.36334.2021
<![CDATA[Surface water tax is a tax that is included in the authority of the local government which is one of the contributions to increase the Local Native Income (PAD) and collected by the level 1 (one) government or the provincial government. This study aims to evaluate the application of calculation, determination and payment of surface water tax by PT Air Manado. The analysis method used in this study is a descriptive analysis method whose method of data collection is through interviews and documentation. The results showed that the calculation and determination of the company's surface water tax has been applied in accordance with the current Tax Regulation, but the company is not yet fully in accordance with the applicable Regional Regulations because in the payment of surface water tax PT Air Manado still has arrears of surface water tax payments.]]>
<![CDATA[ANALISIS BIAYA DIFERENSIAL DAN OPPORTUNITY COST DALAM PENGAMBILAN KEPUTUSAN MENJUAL ATAU MEMPROSES LEBIH LANJUT PADA PT. FORTUNA INTI ALAM ]]>
<![CDATA[Pessak, Gabriel V.]]>;
<![CDATA[Alexander, Stanly W.]]>;
<![CDATA[Pusung, Rudy J.]]>
<![CDATA[ GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 3 (2021) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/gc.16.3.36377.2021
<![CDATA[Companies need to make the right decisions in irder to achieve company goals. Decision making is certainly not an easy thing, because decision making will affect the performance of the company. Differential Cost and also opportunity cost are alternatives that companies can uses to make decisions where this analysis is used to obtain information on how much profit will be obtained if making decisions among the available alternatives. The purpose of this study is that management can make the right decisions between selling directly or processing it further using quantitative descriptive methods. The result obtained from the analysis using differential cost and also opportunity cost are better if PT. Fortuna Inti Alam further processes coffee beans into ground coffee. Because ground coffee has a higher selling price and PT. Fortuna Inti Alam will get a bigger profit.]]>
<![CDATA[ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK ATAS PERSEDIAAN PADA PT. KAWANUA DASA PRATAMA (FRESH MART) CABANG TIKALA BARU ]]>
<![CDATA[Sinaga, Rani Cenni]]>;
<![CDATA[Sondakh, Jullie J.]]>;
<![CDATA[Alexander, Stanly W.]]>
<![CDATA[ Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 4, No 4 (2016): JE VOL. 4 NO. 4 (2016) HAL. 1145 - 1249 ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.35794/emba.4.4.2016.15372
<![CDATA[Abstrak: Strategi yang tepat dalam persaingan bisnis retail sekarang adalah dengan menjual produk yang dapat memberikan nilai tambah bagi konsumen serta cara perusahaan mengelola, mencatat, menilai persediaan berdasarkan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik dalam kegiatan usahanya. Persediaan merupakan salah satu asset perusahaan yang sangat penting karena berpengaruh langsung terhadap kemampuan perusahaan untuk memperoleh pendapatan. Penyajian informasi keuangan berdasarkan standar yang berlaku akan memudahkan pengguna infromasi keuangan tersebut. Tujuan dari penelitian ini adalah untuk menganalisis penerapan SAK ETAP atas Persediaan pada PT. Kawanua Dasa Pratama (Fresh Mart) Cabang Tikala Baru dengan menggunakan metode penelitian deskriptif-komparatif. Hasil penelitian menunjukan bahwa Penerapan SAK ETAP atas Persediaan pada PT. Kawanua Dasa Pratama (Fresh Mart) Cabang Tikala Baru belum sepenuhnya diterapkan. Hal ini dikarenakan kurangnya pemahaman tentang SAK ETAP. Sebaiknya pihak administrasi perusahaan menampilkan kartu persediaan secara keseluruhan, melakukan penilaian persediaan, pencatatan atas barang yang masuk dan keluar dari gudang, mengungkapkan jumlah persediaan yang diakui sebagai beban selama periode sehingga pengguna informasi keuangan dapat mudah mengerti serta meminimalisir kecurangan dan kerugian di PT. Kawanua Dasa Pratama (Fresh Mart) Cabang Tikala Baru.Kata Kunci : standar akuntansi keuangan, entitas tanpa akuntabilitas publik, persediaan.]]>
<![CDATA[PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PENILAIAN KINERJA PUSAT BIAYA PADA HOTEL SUTANRAJA AMURANG ]]>
<![CDATA[Lopez, Paula da]]>;
<![CDATA[Alexander, Stanly W.]]>;
<![CDATA[Latjandu, Lady D.]]>
<![CDATA[ GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 4 (2021) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/gc.16.4.36815.2021
<![CDATA[The succsess of a company can be measured through how management can design the right strategy as well as the implementation in the field to obtain the result. The use of responsibility accounting in a company can help in achieving this goal. Research conducted at Hotel Sutanraja Amurang with descriptive qualitative methods shows that this hotel has implemented responsibility accounting but has not been maximized, seen from the organizational structure, budget planning, account code classification, and accounting reporting. However, the classificitation of controlloed costs has not been included in the accountability report and there is no account code for this cost classification. The performance of the cost center at the Hotel Sutanraja Amurang has been considered quite good because it has acted in the planning process, as well as controlling the costs incurred]]>
<![CDATA[The Effect of Market Value Added, Market Capitalization, and Foreign Ownership on Stock Return in Energy Sector Companies Indonesia Stock Exchange ]]>
<![CDATA[SUGIANTARA, I Dewa M]]>;
<![CDATA[ALEXANDER, Stanly W.]]>;
<![CDATA[WOKAS, Heince R. N.]]>
<![CDATA[ Journal of Governance, Taxation and Auditing Vol. 2 No. 1 (2023): Journal of Governance, Taxation and Auditing (July - September 2023) ]]>
Publisher : <![CDATA[PT Keberlanjutan Strategis Indonesia ]]>
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DOI: 10.38142/jogta.v2i2.804
<![CDATA[The rate of return is one of the primary considerations in making investment decisions. Stock return is the result obtained from stock investment activities, which can be in the form of realized returns and expected returns. This study aims to determine the effect of Market Value Added, Market Capitalization, and Foreign Ownership on Stock Returns. The object research was carried out at Energy Sector Companies listed on the Indonesia Stock Exchange from 2017 to 2021. This type of research is quantitative research using a purposive sampling technique. There are 26 sample companies selected from 39 companies. The sample is determined based on: 1) Energy sector companies listed on the main board of the Indonesia Stock Exchange for the 2016-2017 period. 2) Energy sector companies that do not publish annual reports for the 2017-2021. 3) Energy sector companies must provide complete data according to the research variables. This study analyzed data using multiple linear regression, with statistical processing using IBM SPSS 26. The analysis of this study shows that market value added and capitalization affect stock returns. Meanwhile, foreign ownership does not affect stock returns.]]>
<![CDATA[Application of Target Costing To Reduce Production Costs And Increase Profits at CV. Tiga Putra Perkasa ]]>
<![CDATA[KAROUWAN, Gabriella Anatasya Maria]]>;
<![CDATA[ALEXANDER, Stanly W.]]>;
<![CDATA[GERUNGAI, Natalia Y. T. ]]>
<![CDATA[ Journal of Governance, Taxation and Auditing Vol. 2 No. 1 (2023): Journal of Governance, Taxation and Auditing (July - September 2023) ]]>
Publisher : <![CDATA[PT Keberlanjutan Strategis Indonesia ]]>
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DOI: 10.38142/jogta.v2i2.849
<![CDATA[Target Costing is a method or strategy that allows companies to target product costs based on the selling price expected by consumers. This study aims to determine whether the application of target costing can be a tool to reduce production costs and increase profits at CV. Tiga Putra Perkasa. The analysis method used in this research is descriptive qualitative analysis. Namely, data collected through interviews and then described, and the type of research used is descriptive qualitative. This research will describe the application of target costing to CV. Tiga Putra Perkasa to compare production costs and profits obtained before and after implementing target costing. The company can save production costs of Rp 7,456,700. The results of this research showed that the impact on the increase in profits earned by the company from 37.4% before the application of target costing can increase to 42.7%, which shows that the company's expected profit target of more than 40% can be achieved by using target costing. The research results show that the company can reduce production costs so that the profit increase reaches 5% using target costing]]>
<![CDATA[Penerapan Balanced Scorecard Dalam Menilai Kinerja Perusahaan pada PT Bank SulutGo Cabang Utama ]]>
<![CDATA[Rombang, Ivena]]>;
<![CDATA[Alexander, Stanly W.]]>;
<![CDATA[Mintalangi, Syermi S. E.]]>
<![CDATA[ Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol. 8 No. 1 (2024): Jurnal LPPM Bidang EkoSosBudKum ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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<![CDATA[Bank merupakan suatu lembaga keuangan di mana bertemunya pihak yang membutuhkan dana dengan pihak yang kelebihan dana. Bank memiliki peran penting dalam pertumbuhan dan perkembangan perekonomian dari suatu negara maupun daerah, jika terjadi penurunan kinerja pada bank hal itu tentu mempengaruhi tingkat kepercayaan dari masyarakat terhadap bank. Tujuan dari penelitian ini adalah untuk mengetahui penerapan Balanced Scorecard dalam menilai kinerja perusahaan pada PT Bank SulutGo Cabang Utama. Balanced scorecard merupakan salah satu alat penilaian kinerja yang di dalamnya terdiri atas dua jenis perspektif, yaitu perspektif keuangan dan perspektif non keuangan. Pada perspektif keuangan akan diukur tingkat likuiditas dan profitabilitas dengan menggunakan LDR, LAR dan NPM. Pada perspektif non keuangan akan diukur perspektif pelanggan, perspektif proses bisnis internal dan perspektif pembelajaran dan pertumbuhan. Jenis penelitian yang digunakan dalam penelitian ini adalah kualitatif. Hasil penelitian menunjukkan bahwa kinerja PT Bank SulutGo Cabang Utama memiliki kinerja yang cukup baik secara keseluruhan diukur dengan menggunakan Balanced Scorecard. Namun diperlukan peningkatan kinerja pada perpektif pelanggan dan perspektif pembelajaran dan pertumbuhan.]]>
<![CDATA[PENGARUH CORPORATE SOCIAL RESPONSIBILITY(CSR) TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR INDUSTRI BARANG DAN KONSUMSI SUB SEKTOR INDUSTRI FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA(BEI) PERIODE TAHUN 2018-2021: The Effect of Corporate Social Responsibility (CSR) on Financial Performance in Goods and Consumption Industry Companies in the Indonesian Stock Exchange (IDX) Sub-Sector of the Pharmaceutical Industry 2018-2021 Period ]]>
<![CDATA[Mangune, Michelly Cinthya]]>;
<![CDATA[Alexander, Stanly W.]]>;
<![CDATA[Mawikere, Lidia M.]]>
<![CDATA[ Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol. 8 No. 1 (2024): Jurnal LPPM Bidang EkoSosBudKum ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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<![CDATA[Dilihat dari perkembangan ekonomi secara global yang begitu cepat, sehingga persaingan di dunia bisnis semakin ketat. Begitupun dengan perkembangan ekonomi di Indonesia dapat dilihat dengan adanya perusahaan di Indonesia yang terus bergerak dan berkembang seiring berjalannya waktu. Salah satu program yang dapat dilakukan oleh perusahaan untuk mengembangkan perusahaannya pada saat ini adalah program Corporate Social Responsibility (CSR), karenaCorporate Social Responsibility (CSR) sangat berhubungan dengan kelanjutan pada suatu perusahaan. Tujuan penelitian ini adalah untuk mengetahui apakah Corporate Social Responsibility (CSR) berpengaruh signifikan terhadap Return On Assets (ROA) pada perusahaan sektor industri barang dan konsumsi sub sektor farmasi yang terdaftar di Bursa Efek Indonesia periode tahun 2018-2021. Penelitian ini menggunakan metode penelitian asosiatif pendekatan kuantitatif. Metode pengambilan sampel yang digunakan yaitu metode purposive sampling. Jumlah sampel penelitian yang digunakan sebanyak 8 perusahaan industri farmasi yang terdaftar di BEI. Hasil penelitian menunjukkan bahwa Corporate Social Responsibility (CSR) berpengaruh signifikan terhadap kinerja keuangan yang di proyeksikan oleh Return On Assets (ROA) pada perusahaan sektor industri barang dan konsumsi sub sektor farmasi yang terdaftar di BEI periode tahun 2018-2021.]]>
<![CDATA[Analisis penetapan tarif kamar menggunakan metode activity based costing pada Merapi Merbabu Hotel Bekasi ]]>
<![CDATA[Matheos, Militia]]>;
<![CDATA[Alexander, Stanly W.]]>;
<![CDATA[Kalalo, Meily Y. B.]]>
<![CDATA[ Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024) ]]>
Publisher : <![CDATA[Yayasan Widyantara Nawasena Raharja ]]>
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DOI: 10.58784/mbkk.144
<![CDATA[Every hotel has the same goal, namely increasing sales of room services at a high percentage level. One way that management can take to achieve a high percentage level is by setting appropriate room prices. The purpose of this research is to find out the calculations for Merapi Merbabu Hotel Bekasi, whether in the process an appropriate calculation of the basic price of service products has been realized, and has taken into account the actual costs absorbed. The type of research used in this research is descriptive qualitative research. Data collection techniques use interviews, observation and documentation. The research results show that the overall calculation using the activity-based costing method for the basic price per room type is understate or below the basic price calculation carried out by the Merapi Merbabu hotel. Applying Activity Based Costing to determine room rates is more efficient because it can allocate various activity costs to each room type appropriately based on the consumption of each activity.]]>
<![CDATA[Analisis Break Even Point sebagai Alat Perencanaan Laba pada CV Angin Mamiri Bitung ]]>
<![CDATA[Rachman, Indah Nur Ainy]]>;
<![CDATA[Alexander, Stanly W.]]>;
<![CDATA[Latjandu, Lady Diana]]>
<![CDATA[ Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024) ]]>
Publisher : <![CDATA[Yayasan Widyantara Nawasena Raharja ]]>
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DOI: 10.58784/mbkk.171
<![CDATA[This research aims to analyze the break-even point as a profit planning tool at CV.Angin Mamiri Bitung. The type of research used is descriptive qualitative research. The data used are primary data collected through observation, interviews, and documentation methods. The results of the research indicate that the company has achieved sales above the break-even point, indicating that the company has generated profits in 2022 and 2023. Calculation of the break-even point assists in determining the margin of safety. The results for the margin of safety of CV. Angin Mamiri Bitung are within a safe limit, meaning that if the company experiences a decrease in sales volume, it will not have a significant impact if it remains above the calculated break-even point.]]>
