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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN JURNAL BERKALA ILMIAH EFISIENSI ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat Indonesia Accounting Journal Riset Akuntansi dan Manajemen Pragmatis
Ventje Ilat
Universitas Sam Ratulangi Manado.
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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ANALISIS PERENCANAAN LABA PERUSAHAAN MELALUI PENERAPAN BREAK EVEN POINT PADA PT. TIRA AUSTENITE TBK BITUNG Buata, Nirmala; Ilat, Ventje; Pangemanan, Sifrid S.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 3, No 1 (2015): Jurnal EMBA, HAL 592- 716
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (347.626 KB) | DOI: 10.35794/emba.3.1.2015.7324

Abstract

Analisis Break Even Point (BEP) atau titik impas, merupakan teknik analisis untuk mempelajari hubungan antara biaya total, laba yang diharapkan dan volume penjualan. Secara umum analisis ini juga memberikan informasi mengenai margin of safety yang mempunyai kegunaan sebagai indikasi dan gambaran kepada manajemen berapakah penurunan penjualan dapat ditaksir sehingga usaha yang dijalankan tidak menderita rugi. Tujuan penelitian ini  untuk mengetahui volume peningkatkan laba yang dicapai PT. Tira Austenite Tbk pada periode yang ditentukan dan untuk mengetahui tingkat laba yang lebih besar untuk dicapai perusahaan pada periode berikutnya. Metode analisis yang digunakan adalah analisis deskriptif.  Hasil penelitian menunjukan bahwa secara umum kinerja penjualan dan pengelolaan biaya-biaya yang dilakukan oleh PT. Tira Austenite Tbk Bitung sudah cukup efisien Selama tahun 2009-2011 PT. Tira Austenite Tbk memproduksi produk Oksigen  6 m3 dan karbondioksida  di atas titik impas dengan kata lain PT. Tira Austenite Tbk mampu memperoleh laba, dan laba ini bergerak cukup signifikan dari hasil penjualan dan hal tersebut berarti perusahaan  telah mampu merencanakan perolehan laba dengan sebaik mungkin. Pihak manajemen sebaiknya mempertahankan penggolongan biaya-biaya, agar tetap cermat dan efisiensi. Kata kunci : perencanaan laba, penerapan break event point
EVALUASI EFISIENSI DAN EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH PADA BADAN PENGELOLA KEUANGAN DAN BARANG MILIK DAERAH (BPKBMD) KOTA BITUNG yahril, Mega F.; Ilat, Ventje
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 4, No 3 (2016): JE. VOL 4 NO.3 (2016) HAL 545 - 649
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (443.875 KB) | DOI: 10.35794/emba.4.3.2016.14298

Abstract

Abstrak: Pengukuran kinerja sektor publik adalah suatu sistem yang bertujuan untuk membantu manajer publik menilai pencapaian suatu strategi melalui alat ukur finansial dan nonfinansial. Efisiensi merupakan perbandingan antara output dengan input, efektivitas umumnya berkaitan dengan suatu ukuran kemampuan untuk mencapai tujuan tertentu. Hasil penelitian ini bertujuan mengevaluasi apakah pengelolaan keuangan daerah di Badan Pengelola Keuangan dan Barang Milik Daerah (BPKBMD) Kota Bitung telah dilakukan Efektif dan Efisien. Metode yang digunakan adalah analisis deskriptif. Hasil penelitian berdasarkan pedoman penilaian pengelolaan keuangan daerah pada BPKBMD Kota Bitung secara keseluruhan, Tingkat efektivitas pengelolaan keuangan daerah BPKBMD Kota Bitung dari tahun 2012-2015 rata-rata diatas 100%, hal ini berarti bahwa pengelolaan keuangan daerah BPKBMD Kota Bitung sangat efektif. Hasil pengukuran tingkat efisiensi pengelolaan keuangan daerah BPKBMD Kota Bitung dengan menggunakan rumus rasio perbandingan dan diberikan penilaian dengan menggunakan kriteria penilaian, maka tingkat efisiensi pengelolaan keuangan daerah BPKBMD Kota Bitung dari tahun 2012-2015 kurang efisien. Hal ini dikarenakan pengeluaran daerah masih tinggi dibandingkan total penerimaan daerah. Pengeluaran yang tertinggi berdasarkan hasil penelitian terjadi pada tahun 2015. Kata kunci: Efisiensi, Efektivitas, Pengelolaan Keuangan, Daerah.
ANALISIS PENERAPAN BIAYA DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN MEMBELI ATAU MEMPRODUKSI SENDIRI IKAN MUJAIR PADA UD. SEDERHANA DECKY Antou, Tiffany Hallary Natalia; Ilat, Ventje; Mawikere, Lidia
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 3, No 1 (2015): Jurnal EMBA, HAL 841- 950
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.134 KB) | DOI: 10.35794/emba.3.1.2015.7614

Abstract

Pertumbuhan ekonomi dan perkembangan dunia bisnis di era globalisasi menuntut seluruh perusahaan untuk memperoleh keutungan yang maksimal. Suatu perusahaan harus mampu bersaing dengan perusahaan-perusahaan lain. Dalam perencanaan, manajemen dihadapkan pada pengambilan keputusan yang menyangkut memilih satu alternatif pilihan yang terbaik dari berbagai macam alternatif pilihan yang ada. Salah satu keputusan yang perlu diambil dalam perencanaan pada setiap alternatif adalah membeli atau memproduksi sendiri suatu komponen bahan baku. biaya diferensial adalah biaya yang timbul akibat adanya keputusan tertentu. Tujuan  penelitian ini untuk menganalisis penerapan biaya diferensial dalam pengambilan keputusan membeli atau memproduksi sendiri Ikan Mujair pada UD. Sederhana Decky. Metode analisis yang digunakan dalam penelitian ini adalah kuantitatif. Hasil analisis biaya diferensial menunjukkan keputusan yang tepat yang dapat diambil oleh UD yaitu memproduksi sendiri karena dapat menghemat biaya dan mendapatkan laba diferensial yang lebih tinggi dibandingkan membeli dari luar. UD. Sederhana Decky sebaiknya memproduksi Ikan Mujair mengingat biaya yang dikeluarkan lebih rendah dari pada membeli dari luar karena dapat melakukan penghematan biaya dan lebih menguntungkan. Kata kunci: biaya diferensial, membeli, memproduksi sendiri
ANALISIS PENGENDALIAN PENERIMAAN DAN PENGELUARAN KAS PADA PT. MANADO MEDIA GRAFIKA Sumurung, Mario Caesar Piet; Ilat, Ventje
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 3, No 4 (2015): JE Vol.3 No.4 (2015) Hal. 143-277
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.822 KB) | DOI: 10.35794/emba.3.4.2015.10790

Abstract

Pengendalian penerimaan dan pengeluaran kas merupakan hal yang penting dalam sebuah perusahaan, karena kas merupakan aktiva yang penting dalam upaya melindungi kas dari pencurian dan penyalahgunaan transaksi keuangan. Oleh sebab itu, perusahaan membutuhkan sebuah pengendalian penerimaan dan pengeluaran kas. Tujuan penelitian ini untuk mengetahui efektifitas pengendalian penerimaan dan pengeluaran kas pada PT Manado Media Grafika. Metode yang digunakan ialah metode deskriptif untuk mengetahui bagaimana kinerja manajerial perusahaan melalui pengendalian penerimaan dan pengeluaran kas. Hasil penelitian dapat diketahui bahwa pengendalian penerimaan dan pengeluaran kas pada PT Manado Media Grafika telah dilakukan sesuai prosedur, sehingga kinerja manajerial dapat terlaksana dengan mudah. Pimpinan perusahaan sebaiknya tetap melaksanakan pengendalian penerimaan dan pengeluaran kas, dan menjaga hubungan yang baik dalam pelaksanaan kegiatan operasional perusahaan. Kata kunci: pengendalian penerimaan pengeluaran kas kinerja manajerial
PENERAPAN VALUE FOR MONEY UNTUK MENILAI KINERJA DINAS PERKEBUNAN PROVINSI SULAWESI UTARA Karwur, Andre Hendry; Ilat, Ventje; Pinatik, Sherly
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 1 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.1.25200.2014

Abstract

The Plantation is one of the basic needs supporting of human. Plantation development in North Sulawesi implemented with resource management and maintenance. So with this duties and responsibilities by the government, in this case Department of Plantation of North Sulawesi Province is more. The purpose of this research was to determine the financial performance of the Department of Plantation of North Sulawesi Province, through the measurement of 3E (economy, efficiency, and effectiveness). In this research, measurement of economic value is using interview techniques, efficiency value is using the ratio of output and input value from data LAKIP of Department of Plantation of North Sulawesi Province, while the value is calculated based on comparison of outcomes and outputs value, where the outcome shows the level of community satisfaction obtained from the questionnaires to the people of North Sulawesi Province. The results of this research indicate that the economy and efficiency value of the Department of Plantation of North Sulawesi Province Department of Plantation of North Sulawesi Province were able to achieve fairly good results. But, the level of effectiveness is still lacking, because it is based on the level of community satisfaction that is not maximized.
PENGARUH MARKET VALUE TERHADAP HOLDING PERIOD SAHAM PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2012 Leleng, Ingrid Fransisca; Ilat, Ventje; Wokas, Heince
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 1 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.1.25234.2014

Abstract

Recognizing the need for consideration of an investor in making decisions to determine the ownership period (holding period) a share holding, it is very important for investors to understand the factors that affect stock holding period. The purpose of this study was to determine the effect of the Holding Period Market Value stocks. The analysis technique used is simple linear regression analysis. Based on the results of the study, that changes Holding Period for the 2010-2012 year only amounted to 14.651. The results of hypothesis testing and test f t test states H0 is accepted and Ha is rejected because the value obtained 0,748 > α= 0,05. The coefficient of determination ( R2 ) is equal to 0,004, giving the sense that the magnitude of Holding Period on Companies Food and beverages can be explained by the independent variables, Market Value is at 0.4 % while the remaining 99.6 % is explained by other variables not examined in the study this . Thus, the results of the testing in this study stated that the Market Value has no effect on the company's Holding Period.
PENERAPAN METODE TIME AND MATERIAL PRICING SEBAGAI DASAR PENENTUAN HARGA JUAL JASA PADA PT. SINAR GALESONG MANDIRI MALALAYANG MANADO Lolong, Enjelin; Ilat, Ventje; Tirayoh, Victorina
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 4 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.4.26335.2019

Abstract

Determination of selling prices can be done with several approaches, one of which is the cost approach can identify the amount of costs that have been incurred to produce a product or service. This research was conducted at PT. Sinar Galesong Mandiri Malalayang Manado having its address at Malalayang, North Sulawesi. The purpose of this study is to apply the Time and Material Pricing Method in determining the selling price of services in the workshop of PT. Sinar Galesong Mandiri Malalayang Manado. The method of analysis uses quantitative descriptive data analysis methods, described direct costs and indirect costs, as well as analyzing and comparing a situation so that conclusions can be drawn which include the application of the Time and Material Pricing Method as a basis for determining selling prices. The results of the study illustrate that the selling price set by PT. Sinar Galesong Mandiri Malalayang Manado for the workshop is still not appropriate, because in the calculation of the selling price of the service does not take into account the costs incurred by the company. Selling price of the service, so that the price is relatively cheap, will later increase the motor entry unit and will also increase sales volume.
ANALISIS EFEKTIVITAS PENGAWASAN INTERN KAS PADA DINAS PERBUHUNGAN KOTA MANADO Buchari, Demmi P.R.D; Ilat, Ventje; Elim, Inggriani
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 3 (2013)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.8.3.25111.2013

Abstract

Advancing technology can affect the development of each company or institution, whether private or government. In particular the creation of accountability in government financial performance is an absolute case created by a local chief. Is implicit in the case law (Law) number 17 of 2003 on State Finances, Law number 01 of 2004 on the National Treasury. The research was conducted at the Office of Manado City Relations and discuss the internal control of cash. The purpose of the studywas to determine how the internal controlproceduresrevenues and expenditures and internal control procedures and whether the cash receipts and disbursements made manado city transportation agencies are effective. the analysis method used is the method of analysis of historical data in a way to understand the procedure and the production of cash receipt obtained from the Office of Manado City relationship. use secondary data sources Relations Office of Manado City. Results from this study indicate Relations Office of Manado City has run acceptance procedure and production cash good fit with PP # 24 in 2005 and No. Permendagri. 13th 2006 that is about Government Accounting Standards, and use of the documents and functions are duly authorized.
ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK ATAS PENEBUSAN LPG 3KG DARI PERTAMINA PADA PT. BERKAT JABES Corneles, Vrenshit Merdekhawati; Ilat, Ventje; Tirayoh, Victorina Z.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 1 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.1.25190.2014

Abstract

Government program over the transition from oil fuel to gas fuel since 2007 has made PT. Berkat Jabes that had worked as kerosene dealer, turned to join as LPG dealer, especially 3kg LPG as from May 2012. For each purchase/redemption of 3kg LPG PT. Berkat Jabes have to pay Income Tax article 22 at the rate of 0,3% and 10% VAT. The objective of this study is to analyze the calculation and reporting tax of the purchased of 3kg LPG if it is in accordance with the provisions of the applicable tax. The method that has been used in this research is descriptive quantitative. Quantitatve data that obtained by the author was processed and analyzed to describe the process of calculating and reporting tax by PT. Berkat Jabes. The result from the research showed that PT. Berkat Jabes has fully run their tax obligation, but still need to complete the documents upon the payment of Income Tax article 22 and VAT and make the right accounting records based on the transactions of purchase/redemption that have occurred.
PENENTUAN HARGA JUAL KAMAR MELALUI IMPLEMENTASI ACTIVITY BASED COSTING SYSTEM PADA PT TASIK RIA RESORT MANADO Tumanduk, Thalia Claudia; Ilat, Ventje; Gamaliel, Hendrik
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 03 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.03.20171.2018

Abstract

Development services company primarily in the field of tourism and hospitality, led to increasing competition among hotels. Because it takes strategy to excel in competing, by minimizing and calculate the cost of production effectively so that the selling price is low. The lower the selling price of the product into a high sales rate. Method of activity based costing (ABC) is very effective in determining the slling price, because ABC is a method of charging is to charge and collect a fee based activities based on the behavior of existing activities. This study aims to: (1) obtain the calculation result by using ABC method in determining the selling price of room at PT Tasik Ria Resort Manado (2) to compare the selling price of room at PT Tasik Ria Resort Manado using traditional accounting method and ABC. The method of analysis used in this research is descriptive method of comparative and the type of research used is descriptive qualitative. The results obtained that there is a difference between the selling price of PT Tasik Ria Resort Manado and ABC selling price, where the calculation of ABC in the rom types Pool View, Sea View and Grand Sea View rooms gives a smaller result than the selling price set by the management. While in the room type Garden View ABC calculation is higher than the sale price of rooms that have been set by the hotel management.Keywords: Activity Based Costing, Activity, Selling Price of Room
Co-Authors Adha, Pakxy S. Agus T. Poputra Agus Tony Poputra Alan Wonggow Alou, Shelby Defiany Alumbida, Deiby Isilda Amdar, Sudarmin Ander, Keisya L. Anggraini, Ririn Maya Anneke Wangkar Arunde, Intan F. Atika Pelawiten Biga, Julian Bolendea, Fikha Kristy Brigita, Waworuntu Gicella Buchari, Demmi P.R.D Budiman, Jonathan Julio Bunga, Aristion Calvin Kolompoy, Calvin Chandra, Vionalisa Chindy Vindy Lissy Kasim, Chindy Vindy Lissy Chrisman Youlli Karinda Christo A. Sualang, Christo A. Christofel Kifli Madundang Cicilia Natalia Karundeng, Cicilia Natalia Corneles, Vrenshit Merdekhawati Dady, Fransher Dai, Rahmawaty A. David P.E Saerang David P.E. Saerang David Paul E. Saerang David Paul Elia Saerang David, Rendy Julian Dewi Indriani Dhullo Afandi Dhullo Afandy Dhullo Affandi Djakaria, Nazlia Egam, Gerald E. Y. Elvi Syahria Maznawaty, Elvi Syahria Erick Ridel Wowor, Erick Ridel Finolitha Yulieth Lahonda Gani, Fajriah Gerungai, Natalia Gerungai, Natalia Gerungan, Henri Giovanni, Rori Evan Harianto Sabijono, Harianto Harijanto Sabijono Heince R. N. Wokas Heince R.N Wokas Heince R.N. Wokas, Heince R.N. Heince Wokas Hendrik Gamaliel Hendrik Manossoh, Hendrik Herman Karamoy I Gede Suwetja Indah Eunike Kakunsi Indinisya Indah Pangalila Inggriani Elim Ingkiriwang, Hanny D. Inria Rumopa, Inria Irvana Marina Kondoy, Irvana Marina Iskandar Wonda Jantje J. Tinangon Jayanti Gagola, Jayanti Jenny Morasa Jessy D. L. Warongan, Jessy D. L. Jessy D.L Warongan, Jessy D.L Juliam ChandraLiwong Odekamaru, Juliam ChandraLiwong Jullie J Sondakh Juvenalis Paulus Sepang Kalalo, Angraini Puspita Kalalo, Meyli Kaloh, Trisilia Kalumata, Merlyn C. T. Kalungan, Trifosa Ryna Kapoh, Octaviani M. Karongkong, Kenny Regina Karwur, Andre Hendry Karwur, Jesiska C Kawatu, Ribka Olivia Kawengian, Novrita Keso, Rhino S. J. Kindangen, Wulan Wulan D. Kodoati, Anjeline Langkun, Pretty A. Lantemona, Insteng Leike Refni Muaja Leleng, Ingrid Fransisca Lendombela, Tesalonika J. Lidia Mawikere Linda Lambey, Linda Lintje Kalangi Lintong, Diana Nova Lisa Christy Longgorung Lolong, Enjelin Lumentut, Lusiana Lumikis, Riri I. C Lumikis, Riri I. C. Maharani A. Onibala Makalare, Yuliastri Makalikis, Deisy Christin Makasenggehe, Victoria M.K Makitulung, Chriswanto Ignatius Mamahit, Fernando Andreas Mangangantung, Amanda N. Mangundap, Siska Manoppo, Memey Maradesa, Djeini Maramis, Dennis Piere Marchel Saputra Marlando Tulende Masdan, Susan Rabbany Meilany Kesek Meily Kalalo Meily Y. B. Kalalo, Meily Y. B. Meily Y.B. Kalalo, Meily Y.B. Meybi Marliane Pongoh, Meybi Marliane Missah, Lusia N Mokodompit, Samsul Monoarfa, Lydiastuti Motto, Agita Muhammad Saleh Munaiseche, Claudio V. Munda, Nauru N. Musdalifah Musdalifah Nadia Lanny Tengor, Nadia Lanny Nainggolan, Styven Farera Nangoi, Grace B Nantingkaseh, Ribka L.V Natalia Ester Rompis, Natalia Ester Nawangwulan, Arieska D. Ningrum, Tiara Niode, Marshella Patricia Nirmala Buata Novi S. Budiarso, Novi S. Novi Swandari Budiarso Octavianus Macpal Ondang, Rinaldi Ekklesia Pabunna, Adriana Nia Papilaya, Mia Paputungan, Amna Pareda, Marlin Parengkuan, Angelika Parengkuan Pasla, Merry Christy Pattiasina, Fetrick Jansen Pelealu, Revelino Imanuel Pinatik , Sherly Poae, Yulpi Pongilatan, Mariska Pontoh, Irene F Pontoh, Julianti Pulakiang, Judhystira Viyanthy Purba, Irene Catrine Purba, Yelfindi Rantetadung, Romario Reza Woran Riani Rompas Riri I.C Lumikis, Riri I.C Riyani Leady Popilo, Riyani Leady Robert Lambey Rompas, Vichri V. Rondonuwu, Clarissa Bellinda Rosdian Widiawati Watung, Rosdian Widiawati Rudy J. Pusung Rudy Pusung Runtuwarouw, Margaretha Yeane Runtuwene, Julia Novita Ruung, Novianti Valentin Sandiri, Maissy P. Sanger, Christin Lisa Sardjono, Olivia Y. M. Selah, Ridel Fendri Senduk, Jilie Maria Sepang, Gloria Sherly Pinatik Siallagan, Bernita Siby, Shelby Estereniy Sifrid S. Pangemanan Simangunsong, Natalina Tiur Angel Sintje Rondonuwu, Sintje Sondakh, Margareth Sonny Pangerapan, Sonny Steven J. Tangkuman Stien Selvie Lamonge, Stien Selvie Sugawa, Sri Indriani Sumajow, Nansy N. H. Sumurung, Mario Caesar Piet Suparno, Ribka M. R. Susana Sintia Wowiling, Susana Sintia Syurtika Mira Lomboan Taco, Clarissa Tahumang, Sulasry Tambunan, Aprinalda F. Tambunan, Haposan B. Tamoding, Chandro Novrio Tangkaroro, Kenny Larony Taufik, Meisa Farina Thomas, Mario Yohanis Tiffany Hallary Natalia Antou Tondo, Marcelino Treesje Runtu Triski Intan Meylani Lengkong, Triski Intan Meylani Trivosa Isir, Trivosa Tumanduk, Thalia Claudia Tumurang, Dewi Octavia Valentini Rantung, Valentini Vega Liana Selamat Victorina Z. Tirayoh Wahidah Niken Kusumadewi, Wahidah Niken Waridin, Juliani Warongan, Jessy Warongan, Jessy Warongan, Jessy D. L Warongan, Megi Sila Jona Winston Pontoh Woinalang, Anestasye Agnes Wokas, Heince N. Wokas, Heince Rudy Nicky yahril, Mega F. Yefta Masipuang, Yefta Yulita Natalia Makaombohe Yuwinda Lempas