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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN JURNAL BERKALA ILMIAH EFISIENSI ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Hasanuddin Economics and Business Review AFEBI Accounting Review Jurnal Ipteks Akuntansi Bagi Masyarakat Indonesia Accounting Journal Formosa Journal of Applied Sciences (FJAS) Asian Journal of Applied Business and Management (AJABM) Indonesian Journal of Advanced Research (IJAR) Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat
Inggriani Elim
Accounting Departement, Faculty Of Economy And Business, Sam Ratulangi University
Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Social Sciences

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EVALUASI PROSEDUR UANG PERSEDIAAN PADA BADAN PERTANAHAN NASIONAL PROVINSI SULAWESI UTARA Vera Gonting; Inggriani Elim; Dhullo Afandi
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 11 No. 02 (2023): JE. Vol 11 No 2 (2023)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/emba.v11i02.46992

Abstract

Dalam pemerintahan akun kas dipakai untuk mencatat pengelolaan Anggaran Pendapatan dan Belanja Negara (APBN), dalam pengelolaan anggaran tersebut lembaga keuangan pemerintah diharuskan mempunyai dan mengikuti sistem dan prosedur pengelolaan keuangan Negara. Uang persediaan merupakan uang yang dikelola oleh bendahara pengeluaran yang digunakan untuk keperluan operasional dan dapat dimintakan penggantian uang. Tujuan yaitu sebagai untuk mengevaluasi kesesuaian prosedur permintaan, penggunaan dan pelaporan uang persediaan di Badan Pertahanan Nasional Provinsi Sulawesi Utara dengan peraturan perundangan yang berlaku dan untuk mengevaluasi kesesuaian prosedur permintaan, penggunaan dan pelaporan uang persediaan di Badan Pertanahan Nasional Provinsi Sulawesi Utara dengan konsep sistem pengendalian internal. Metode analisis data yang digunakan dalam penelitian ini adalah metode analisis deskriptif kualitatif. Hasil penelitian menunjukan bahwa prosedur uang persediaan dan mengevaluasi kesesuaian prosedur permintaan, penggunaan dan pelaporan Uang Persediaan di Badan Pertahanan Nasional Provinsi Sulawesi Utara dengan konsep sistem pengendalian internal pada Badan Pertanahan Nasional Provinsi Sulawesi Utara telah sesuai dengan PMK No. 190/PMK.05/2012 yang diubah PMK No.178/PMK.05/2018 tentang Tata Cara Pembayaran Dalam Rangka Pelaksanaan Anggaran Pendapatan dan Belanja Negara dan seperti yang diatur dalam PP No. 60 tahun 2008 tentang Sistem Pengendalian Intern Pemerintah.   Kata Kunci: Uang Persediaan, evaluasi, prosedur
Analisis Penerapan PSAK No. 23 Tentang Pendapatan Pada Hotel Banggai Monondok Winnie Fratiwy Malonta; Inggriani Elim; Sintje Rondonuwu
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol. 7 No. 2 (2023): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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Abstract

Abstrak: Pendapatan adalah salah satu unsur yang paling utama dan merupakan hal yang sangat penting dalam mengukur suatu usaha. Penelitian ini membahas mengenai perlakuan akuntansi pendapatan pada Hotel Banggai Monondok. Dimana akan disesuaikan dengan standar akuntansi yang berlaku yakni PSAK No. 23. Tujuan penelitian untuk mengetahui bagaimana penerapan PSAK No. 23 tentang pendapatan di Hotel Banggai Monondok. Metode analisis yang digunakan dalam penelitian ini adalah penelitian kualitatif yang bersifat deskriptif. Hasil penelitian ini menunjukkan bahwa untuk pengakuan, pengungkapan, pencatatan, pelaporan di hotel Banggai Monondok belum sesuai dengan PSAK No. 23 karena standar dan metode kriteria yang digunakan belum dapat mengestimasi semua jumlah pendapatan secara andal. Sedangkan untuk pengukuran pendapatan hotel Banggai Monondok sudah sesuai dengan PSAK Nomor 23.
Analysis of Income Tax Accounting Treatment Article 22 for Procurement of Goods at the North Minahasa Education Service Marvelonita Esther Aras; Inggriani Elim; Syermi S. E. Mintalangi
Asian Journal of Applied Business and Management Vol. 2 No. 3 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajabm.v2i3.5760

Abstract

In Indonesia, tax is an obligation that must be paid by every citizen. One type of income tax collected by the government originating from the APBN/APBD is Income Tax Article 22. This study aims to analyze the accounting treatment of Income Tax Article 22 at the North Minahasa Education Office. The data analysis method used in this research is a qualitative descriptive method. The results of the study show that the calculation of Article 22 Income Tax on the purchase of goods has been carried out properly in accordance with Minister of Finance Regulation Number 34/PMK.010/2017, for the recording of Article 22 Income Tax has been recorded correctly and in accordance with generally accepted principles. The deposit of Article 22 Income Tax has been carried out on time and the Article 22 Income Tax reporting has not been delayed so that it complies with applicable regulations.
THE EFFECTIVENESS OF REGIONAL TAX REVENUE AT MINAHASA REGENCY IN 2020-2022 Constantinopel Yuan Cakrawala Robot; Inggriani Elim; Priscilia Weku
ACCOUNTABILITY Vol. 12 No. 2 (2023): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.51171.12.2.2023.26-37

Abstract

The purpose of this study is to determine the effectiveness of regional tax revenue at Minahasa Regency in 2020-2022. This research uses a quantitative descriptive research approach. The data used comes from the Regional Revenue Agency of Minahasa Regency, namely in the form of the 2020-2022 Regional Tax Target and Realization Report. The results of this study indicate that (1) The effectiveness of hotel tax revenue from 2020-2022 has increased, (2) The effectiveness of restaurant tax revenue from 2020-2022 has increased, (3) The effectiveness of entertainment tax revenue from 2020-2022 is consistently very effective, (4) The effectiveness of advertisement tax revenue from 2020-2022 has decreased, (5) The effectiveness of street lighting tax revenue from 2020-2022 is consistently very effective, (6) The effectiveness of parking tax revenue from 2020-2022 has increased, (7) The effectiveness of groundwater tax revenues from 2020-2022 has decreased, (8) The effectiveness of swallow's nest tax revenue from 2020-2022 has increased, (9) The effectiveness of MBLB's tax revenues from 2020-2022 has increased, (10) The effectiveness of PBB-P2 revenues from 2020-2022 is consistently very effective, (11) The effectiveness of BPHTB revenues from 2020-2022 has fluctuated.
The Influence of the Role of Village Apparatus, Competence of Village Fund Management Apparatus and Government Internal Control System on Village Fund Management Accountability (Study on Villages in Kumelembuai District) Pingkan Claudia Juliana Pongantung; Inggriani Elim; Lidia M Mawikere
AFEBI Accounting Review Vol. 7 No. 1 (2022): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v7i1.568

Abstract

This study aims to determine the effect of the role of the village apparatus, the competence of the village fund management apparatus, and the government's internal control system either partially or simultaneously on the accountability of village fund management in Kumelembuai District. This type of research is quantitative research with data collection methods, namely questionnaires filled out by respondents with a population of 101 and all of them are used as research samples. The data analysis method used was multiple linear regression using IBM SPSS 26. The results of this study shows that the government's internal control system has a positive and significant effect on the accountability of village fund management, while the role of village officials and the competence of the village fund management apparatus partially does not affect the accountability of village fund management.
EVALUASI SISTEM AKUNTANSI UNTUK PROSES PENGGAJIAN PADA PERUSAHAAN PENGALENGAN IKAN PT.DEHO CANNING COMPANY BITUNG Reynaldy. M. Rumengan; Inggriani Elim; Treesje Runtu
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 12 No. 01 (2024): JE. Vol. 12 No 1
Publisher : Universitas Sam Ratulangi

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Abstract

Tujuan yang ingin dicapai peneliti adalah untuk mengetahui sistem akuntansi penggajian pada PT. Deho Canning Company Bitung. Fokus masalah dalam kajian mengenai sistem akuntansi penggajian ini adalah: (1) Fungsi-fungsi apa sajakah yang terkait dalam sistem akuntansi penggajian pada PT PT. Deho Canning Company Bitung?, (2) Dokumen apa saja yang digunakan pada PT. Deho Canning Company Bitung? (3) Catatan akuntansi apa yang digunakan pada PT. Deho Canning Company Bitung? (4) Prosedur apa saja yang membentuk sistem akuntansi penggajian pada PT. Deho Canning Company Bitung? (5) Laporan apa saja yang dihasilkan pada PT. Deho Canning Company Bitung dalam sistem akuntansi penggajian ? Metode pengunpulan data menggunakan 1) dokumentasi, 2) Observasi, 3) Wawancara, sedangkan metode analisis data yang digunakan adalah menggunakan metode Diskriptif kualitatif. Hasil penelitian yang diperoleh antara lain adalah pemaparan tentang unsur-unsur yang terkait dalam sistem akuntansi penggajian yang diterapkan pada PT. Deho Canning Company Bitung. Saran yang dapat diambil yaitu sistem akuntansi penggajian pada PT. Deho Canning Company Bitung sudah cukup baik dengan memperhatikan pembahasan dan penelitian, maka ada beberapa saran yang perlu disampaikan antara lain tidak tepatnya pembagian gaji, PT. Deho Canning Company Bitung sebaiknya menambah fungsi dalam menangani sistem akuntansi penggajian, PT. Deho Canning Company Bitung sebaiknya mengikut sertakan kartu biaya dalam catatan akuntansi dalam menangani sistem akuntansi penggajian, PT. Deho Canning Company Bitung sebaiknya melakukan pengecekan ulang sebelum menyerahkan gaji karyawan supaya tidak terjadi kesalahan.  Kata Kunci : Sistem Akuntansi Penggajian      
Penerapan Standar Akuntansi Keuangan Entitsas Mikro, Kecil dan Menengah (SAK-EMKM) Pada Usaha Mikro Bakso Tenes Pasuruan Di Manado Murniyati; Elim, Inggriani; Sardjono, Olivia
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.v18i4.52469

Abstract

Indonesia has a financial reporting standard called SAK-EMKM (Micro, Small and Medium Entity Financial Accounting Standards) specifically for MSMEs (Micro, Small and Medium Enterprises) which can be used as a reference in MSME financial reporting which is effective from 1 January 2018. This study aims to determine the application of SAK EMKM to the Bakso Tenes Pasuruan micro business in Manado. This type of research is a qualitative research with a descriptive method approach. The results of the research on the financial records of Bakso Tenes Pasuruan are still simple, owners and employees have not carried out recording activities and preparation of financial reports. In the financial statements of Bakso Tenes Pasuruan which were compiled by the author based on SAK-EMKM, there are 3 reports, namely a statement of financial position, a statement of profit and loss and a report of notes on financial statements which provide information about an explanation of the value of an item presented in the financial statements.
Analisis Pemungutan Retribusi Tempat Penginapan Oleh Dinas Pariwisata Kabupaten Poso RUMANDJO, YELSTI WELNIATI; Elim, Inggriani; Wangkar, Anneke
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 19 No 01 (2024): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v19i01.54614

Abstract

Lodging levies are levies imposed on the use or usage and services of lodging provided, owned and managed by the Regional Government. This research aims to determine the collection of lodging levies by the Poso Regency Tourism Office in increasing Poso Regency’s Original Regional Income. The analytical method used in this thesis research is a descriptive analysis method which aims to describe, compare, provide an overview of agencies and explain data so as to produce a conclusion in accordance with the data collected and the type of research used is descriptive qualitative. The research results show that the collection of accommodation levies by the Poso Regency Tourism Office based on Regional Regulation Number 3 of 2021 Article 41 Paragraph 1, 2, 3, and 4 is in accordance with existing regional regulations. The decrease in the realization of lodging levy receipts has nothing to do with the procedures for collecting it, the decrease is cause by several external factors.  
Analisis Pajak Penghasilan Badan Dalam Rangka Menghindar Sanksi Pajak dan Akuntansi Perpajakannya Pada CV PO Karya Baru Pangerapan, Gianluigi; Elim, Inggriani; Suwetja, I Gede
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 19 No 01 (2024): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v19i01.54620

Abstract

Tax Revenue is the biggest source of state revenue. For that the recording and calculation of taxable income must be done correctly, and report must be done on time. The purpose of this study is to determine whether the company has calculated, recorded corporated tax correctly, and also the tax calculation has avoided tax penalties. This research was conducted at CV PO Karya Baru. Data analysis method used is descriptive qualitative method. The result of the study found that the company had not recorded Article 25 Income Tax correctly and the company had paid attention to the fiscal correction in calculating the Article 25 Income owed but had not calculated the correctly and if an inspection is conducted the company could be penaltized because it has passed the due date. In conclusion the company must be careful in keeping journal for the recording of Article 25 Income Tax and pay attention to the overall fiscal correction in the context of determining the Article 25 Income Owed and the company must settle tax penalties if an inspection is carried out.
Analisis Penerimaan Pajak Kendaraan Bermotor di Badan Pendapatan Daerah Provinsi Sulawesi Utara Brinca, Febriane; Elim, Inggriani; Suwetja, I Gede
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 19 No 01 (2024): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v19i01.56553

Abstract

Taxes in Indonesia are divided into two, namely central taxes and regional taxes, one of which is regional tax revenue, namely Motor Vehicle Tax (PKB). Every year the recording of Motor Vehicle Tax (PKB) receipts does not always increase, due to the possibility of a lack of optimization efforts in tax vehicle receipts. This research aims to determine efforts to optimize motor tax vehicle revenue at the Regional Revenue Agency of North Sulawesi Province. The type of research used is descriptive qualitative. The results of the research show that every year in 2021-2023 the PKB revenue target always increases, but in reality Motor Vehicle Tax (PKB) revenue over the last 3 (three) years has not always reached the target and efforts to optimize Motor Vehicle Tax (PKB) revenue in North Sulawesi Province in 2021-2023 are carried out by The Regional Revenue Agency of North Sulawesi Province is carrying out intensification efforts, such as developing the Motor Vehicle Tax (PKB) payment system, improving human resources, carrying out door to door searches and making the payment system easier by collaborating with the post office and banks of North Sulawesi. Apart from that, extensification efforts were also carried out, such as collaborating with traffic police and dealers.
Co-Authors Abast, Sikfrit Herold Marines Abuno, Malindah Adhi, Ryan . Adi, R. Haryo Wiratama Adi, R. Haryo Wiratama Aditya, I Made Rio Adri Sallo Alexander, Jimmy Alfryo Toar Lumintang Amin, Nabilah Nur Risfananda Angelika Parengkuan Anneke Wangkar Anton, Mandang Gabriel Aprilia Makisurat Aring, Aprico Baharta, Zulkarnain Bala, Gladys Mita Marthina Betah, Jimswik Biga, Julian Brilliant Joy Leonardo Kalangie, Brilliant Joy Leonardo Brinca, Febriane Buchari, Demmi P.R.D Chandra, Vionalisa Christine Lidya Manongga Cicilia Tinangon, Cicilia Constantinopel Yuan Cakrawala Robot Cynthia Imelda Mose, Cynthia Imelda Daleno, Irna Prisye David P. E. Saerang David Paul Elia Saerang David Saerang, David Dendeng, Windy Firginia Desita Marlysa Wungkar, Desita Marlysa Dessy Ayuni M. Toduho Devita Wulandari Darea, Devita Wulandari Dhullo Afandi Dhullo Afandi Dunggio, Jelly Anggraeni Elvi Syahria Maznawaty, Elvi Syahria Erwin Budiman Ester Glorria Estefanny Takalumang Eva Debby Nur, Eva Debby Fadila Huda, Fadila Fajriansyah, Yudi Feri Prayitno, Feri Frillia Yuliet Ihalauw Gerungai, Natalia Y.T. Gintoe, Selin Gita Dwichayani Salmon Gloria Theresia Waleleng Grace B. Nangoi Graciella Puasa Hansu, Randy V. Hardiyanti Bahruddin Harijanto Sabijono Harry Saputra Liando Haryanto, Agnes Ch. Heince R. N. Wokas Heince R.N Wokas Heince Wokas Helena Christina Menggalomo Herman Karamoy Herman, Giovani Hetharia, Juliet Marla I Gede Suwetja Ilat, Ventje . Indahsari Berlianie Awal Inria Rumopa, Inria Jantje J. Tinangon Jantje Tinangon Jeasika Amelia Tamboto, Jeasika Amelia Jenni Febriyanti Kapantouw, Jenni Febriyanti Jenny Morasa Julio Yesaya Tampi Jullie J Sondakh Kakinsale, Efafras Juan Kalalo , Meily Y. B. Kalalo, Meyli Y. B. Kalangi, Felicia Maria Kapojos, Peter Marshall Kenju, Blandina Sefrida Kilis, Stevandi K. Kindangen , Wulan D. Kolantung, Jurivel A.G. Kolinug, Lisa Christin Lahengking, Erlita Mentari Lamadi, Pricilia Virginia Lambidju, Nona Erlita Langi, Louis Crisitofel Latjandu, Lady Latjandu, Lady D. Latjandu, Lady Diana Lidia M Mawikere Lidia Mawikere Lidia Mawikere Lidya Priskila Koloay Loho, Briando Lumempow, Figy Lumunon, Cisilia Maharaja, Elvin Febrianto Majampoh, Christian Ferdinand Malasai, Firginia Mamusu, Rosalina F. Mamusung, Maryanti Kerol Manangkalangi, Adikodrati M. Manderos, Julycia Marchella Tiara Muhea, Marchella Tiara Marentek, Jessica Fergie Maria, Anzeli Maria, Brigita Marsion Immanuel Kant Simangunsong, Marsion Immanuel Kant Marvelonita Esther Aras Masaling, Jesycha Mega Ersita, Mega Megha Cicilia Rawung, Megha Cicilia Meily Kalalo Meily Y.B Kalalo, Meily Y.B Meily Y.B. Kalalo, Meily Y.B. Menajang, Mewa J. O. Merlyn Anglia Mangerongkonda Mewo, Angelia Militia Christi Singkoh Muh. Ervan R. Tarigan, Muh. Ervan R. Muhaling, Enolia N Muliad, Halim Ellena MURNIYATI Musdalifah Musdalifah Nadya Pretti Kalalo Ngion, Olivia Megawati Noe, Nurjana Novi Budiarso Novi S Budiarso Novi S. Budiarso, Novi S. Novianty Trisye Sabaru, Novianty Trisye Nukak, Ignasia Tesalonika Oktavianti, Winni Nuraini Oldison Santosa Pakambi, Siska Cantika Pandey, Cristian M Pandi, Johanes Mishart Pangalila, Chelsea Pangandaheng, Vinry Y Pangemanan, Hendrik Ricart Pangerapan, Gianluigi Pangkey, Jacklyn N. D. Paramitha Sandy Mokodompit Pendong, Angela Anggli Piay, Yeremia Stevanus Elim Pinatik, Sherly . Pingkan Claudia Juliana Pongantung Pitoy, Elsa Samaria Polii, Juanda Jeniver Polii, Juvebri Clara Polopadang, Stefian Pontonuwu, Teza Christy Priscilia Weku Priscilia Weku Priska Debora Dumais, Priska Debora Priska Sigarlaki Pua, Ailling I. Puapadang, Yohana Regin Seyni Putong, Valensia Nola Rambitan, Rivo Reynard Rampengan, Rachel Romilda Rembet, Ariel Renald Runtuwarow, Renald Repi, Imiko Elissa Resky Donald Runtu, Resky Donald Restya Cykly Ngelo Reynaldy. M. Rumengan Ricky Alfiando Wowor Ricky Billy Panga Rifurariani, Welyoyo Rissard Koyongian, Rissard Robert Lambey Rompas, Ryfan Racel Rondonuwu, Chris Waraney Rondonuwu, Maxmilian Kevin Rudy J Pusung Rudy J. Pusung Rudy Pusung RUMANDJO, YELSTI WELNIATI Rumbaru, Sahril Rundengan, Priscilia Joanna Runtuwene, Astrid Ryan C.C Languju Sampouw, Rendy Samsudin, Cintia Sangka, Sallyritna Sardjono, Olivia Sejanto, Triastuty Wulanjune Setiono, Angelina Sherly Pinatik Sifrid S. Pangemanan Simangunsong, Natalina Tiur Angel Sinaga, Feren L. Singon, Englina Elizabeth Sinjal, Ave Ceriti Sintje Rondonuwu Sintje Rondonuwu, Sintje Sitti Maryam Mohamad Sonny Pangerapan, Sonny Stanley Kho Walandouw Steven J Tangkuman Steven J. Tangkuman Stevy Sigar Sumampouw, Fino Indra Sumual, Laura Syalomita Sela, Syalomita Syermi Mintalangi Syermi S. E. Mintalangi Syermi S.E. Mintalangi Syurtika Mira Lomboan Tamin, Zefanya Evangeline Tampi, Grace Gloria Tampi, Mercy Christiani Tangkere, Marcho Rivelino Taogan, Gloria Taroreh, Eric Joseph Tinangon, Jantje . Tinangon, Jantje J Tontoli, Sitti Amanah Treesje Runtu Treesje Runtu Tuhuteru, Gloria Tukunan, Stela Viviana Tulangow, Erill Armando Tumade, Meysi Tumanduk, Leonardo R. Tumbelaka, Herlen Indrakartika Angela Tumipa, Nindi Juleydi Tuwaidan, Regina Laurensana Usman, Iin Febrianti Ventje Ilat Vera Gonting Veronika Mamuka Vichri Vicky Vicky Rompas Victorina Z. Tirayoh Walandouw, Stanly Kho Wangkar, Aneke Waworundeng, Veronica Weku, Priscillia Wenur, Cindy Y. Westwind Welson, Westwind Winnie Fratiwy Malonta Wokas, Heince Rudy Nicky Wowor, Cindy Helena Wowor, Stephanie Selina Sheren Wulan Kindangen