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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 POTENSI DAN EFEKTIVITAS PEMUNGUTAN PAJAK REKLAME DI KOTA BITUNG Lengkong, Triski Intan Meylani; Ilat, Ventje; Wangkar, Anneke
Jurnal Berkala Ilmiah Efisiensi Vol 15, No 4 (2015): Jurnal Berkala Ilmiah Efisiensi ( page 01 - 244 )
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kota Bitung merupakan salah satu kota di Provinsi Sulawesi Utara dan memiliki fasilitas penunjang yang menjadikannya sebagai jalur perdagangan laut,yaitu dengan adanya Pelabuhan Bitung.Fasilitas ini membuat industri di Kota Bitung semakin hari semakin meningkat.Adanya peningkatan pada sektor industri perdagangan dan jasa menyebabkan wadah untuk pemasaran produk pun semakin banyak dibutuhkan,tidak hanya lewat media cetak,tetapi juga media elektronik.Lahirnya media,baik cetak maupun elektronik,dijadikan sebagai modal besar untuk para pengguna sector perdagangan,salah satu yang paling diminati adalah pemasaran lewat media reklame. Hal ini menjadikan reklame sebagai salah satu potensi dan harus untuk diperhatikan oleh pemerintah,baik dalam hal pemberian aturan dan tarif pemasangan reklame yang diatur dalam undang-undang maupun peraturan daerah.Penelitian ini dilakukan untuk mengetahui seberapa besar potensi pajak reklame di Kota Bitung dan efektifitas pemungutan pajak reklame sebagai sumber PAD Kota Bitung.Metode analisis yang digunakan adalah metode deskriptif kuantitatif, yaitu menganalisis data target dan realisasi penerimaan Pajak Reklame Tahun 2011-2014 dengan menggunakan rasio efektifitas dan analisis data historis.Hasil penelitian menunjukkan bahwa tingkat efektifitas Pajak Reklame tahun 2011, 2012 dan 2013 mendapat kategori “Sangat Efektif”, sedangkan tahun 2014 dengan kategori “Efektif”. Berdasarkan perhitungan data historis, potensi penerimaan Pajak Reklame Kota Bitung pada tahun 2015 adalah sebesarRp 91.376.453.510. Kata kunci: pajak reklame, pendapatan asli daerah, efektivitas, potensi
SISTEM PENETAPAN DAN PEMUNGUTAN PAJAK SARANG BURUNG WALET DI KABUPATEN MINAHASA UTARA Pongoh, Meybi Marliane; Ilat, Ventje
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 2 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.2.13059.2016

Abstract

Local tax is an obligatory contribution which is made by the region government for taxable individual or institution without an equal directly rewards, which is used to sponsoring goverment performance and development. Taxation of swift’s nest is a tax on the extraction and exploitation of swift’s nest. This thesis discusses about system of establishment and collection of swift’s nest which aims to determine a fair taxation system accordance with fairness collection tax principle and it’s mechanism undertaken by govermentas know as department of revenue MINUT. The analytical method of this thesis is qualitative descriptive. The result of this research are show that the determination of swift’s nest taxation is already accordance with it’s fairness collection tax principle and it’s already well underway. So that the target of swift’s nest taxation revenue is already realized. Although, there are some constraints in term of collecting swift’s nest taxation at MINUT. Keywords : Swift’s Nest Taxation, Tax’s astablisment, Tax’s Collection.
ANALISIS KONTRIBUSI PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN RAJA AMPAT TAHUN 2010 – 2014 Isir, Trivosa; Ilat, Ventje; Mawikere, Lidia
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 3 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.3.13140.2016

Abstract

Local generated revenue is one indicators a successfully on local financials independence in financing governments activiy, because of it regency of King Ampat tried to explore financial resources by local tax and local charges exist to maximize general income. The study aims to determine the extent of the contribution of local taxes and local charges to the local generrated income. The methods used in this research is qualitative diskriptif by explaining the contribusions and the average contribution of each component of local tax and local charge as well as the total contributions of local tax and local charge periode 2010-2014 are presented in table as well as its descriptions. Results from this study indicate that the contribution of local tax and local charge to the local generated income in the regency of King Ampat during the periode of 2010-2014 are fluctuated. The biggest contributios of local tax is occurred in 2014 and the lowest contribution occurred in 2013. While the contribution of the largest in the levies was occurred in 2010 and the lowest contribution occurred in in the year 2013. Keywords :Analysis Contribution, Local Tax, Local Retribution, Local Revenue
ANALISIS SISTEM PENYEDIAAN PEMESANAN DAN PELEKATAN PITA CUKAI MINUMAN MENGANDUNG ETIL ALKOHOL PADA KANTOR PENGAWASAN DAN PELAYANAN BEA CUKAI MANADO Makalare, Yuliastri; Ilat, Ventje; Pusung, Rudy
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.2.17619.2017

Abstract

Excise is a state levy imposed on certain goods which have properties or characteristics established in law. In 2013 the Ministry of Finance of the Directorate General of Customs and Excise changed the monitoring system to MMEA which is to change the way of excise tax from payment to sticking the excise tape by issuing the provisions on sticking the excise band against MMEA. The purpose of this study is to find out whether the MMEA customs declaration, ordering and sticking procedure is in conformity with the prevailing regulations and whether the MMEA monitoring system that has changed can improve the monitoring of MMEA. The analytical method used is descriptive describing the procedure of service provision, ordering, and sticking of excise band of MMEA. The results show that the procedures applied are in accordance with the rules that apply although still have some obstacles in terms of implementation and supervision. Approximately 6,924 bottles of MMEA have no production license, no excise band, using fake excise bands, using used excise tape, using excise duty tape, using excise tape which is incompatible with the type and class and making MMEA containing hazardous materials For humans. Therefore it is expected KPPBC Manado City maximizes the implementation of supervision and control system in force. Keywords: Keywords: sticking Excise tape, MMEA, Supervision.
PENGARUH DESENTRALISASI, STRATEGI BISNIS DAN PEMANFAATAN INFORMASI SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL PADA PT BANK MANDIRI DI MANADO Senduk, Jilie Maria; Ilat, Ventje; Tirayoh, Victorina
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 01 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.01.17139.2017

Abstract

To be able to leading in today's global competition, companies must have an effective, fast and precise decision-making level. PT Bank Mandiri is the largest BUMN banking services company in Indonesia that has expanded overseas. This research aimed to examine the influence of decentralization, business strategy and the utilization of information management accounting system on managerial performance at PT Bank Mandiri in Manado. Population in this research are the managers and officers on manager level at Bank Mandiri Area Manado and Mandiri KCP Manado. This research used purposive sampling technique. This research used questionnaires to collect data from 34 respondents. This research used primary data obtained questionnaires. Data analysis was performed with multiple linear regression analysis. The result of this research showed that decentralization has a significant positive effect on managerial performance, business strategy has not effect on managerial performance and information management accounting system has a significant positive effect on managerial performance at PT Bank Mandiri in Manado.Keywords: Decentralization, Business Strategy, Information Management Accounting System, Managerial Performance
ANALISIS LAPORAN ARUS KAS SEBAGAI ALAT DALAM PENGAMBILAN KEPUTUSAN MANAJEMEN PADA PT. BPR PRISMA DANA MANADO Simangunsong, Natalina Tiur Angel; Ilat, Ventje; Elim, Inggriani
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.02.19923.2018

Abstract

The statements of cash flows report cash flows over a specified period and are classified according to operating, investing and financing activities. The creation of a cash flow statement, enables each company to predict its progress so that company does not experience any losses. This research determines whether the preparation of cash flow statement from PT. BPR Prisma Dana Manado is based on PSAK Number 2, 2015 and to also determine whether its cash flow is used as the basis for management decision making. This research is a qualitative research. The results of this research in PT. BPR Prisma Dana Manado shows that in the preparation of its cash flow statement, the company uses PSAK Number 2, 2015 as its guidelines using indirect method. In its management decision making, PT. BPR Prisma Dana Manado uses analysis of cash flow statement as the basis to determine its policies.Keywords: Analysis, Cash Flow Statement, Management Decisions
EVALUASI PENERAPAN PSAK 30 TENTANG SEWA PEMBIAYAAN KONSUMEN PADA ASTRA CREDIT COMPANIES (ACC) DI MANADO Gani, Fajriah; Ilat, Ventje; Tirayoh, Victorina Z.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.2.18595.2017

Abstract

            The emergence of leasing agency is  an attractive for enterpreneurs Because today they tend to use cash rupiah fund for operational, activites of the company. Through leasing they could obtain funds to finance the purchase of capital goods with a repayment period of between three to five years or more. The object of this research is  Astra Credit Companise which is the largest auto finance company in Indonesia. The purpose of this research is to analyze the accounting treatment of leasing and reporting on Astra Credit Companaise in Manado. The method used is descriptive method, to identify the data that is used in connection with the assets that will be in the leasing of vehicles, identify the system of recording and reporting of leasing transactions, evaluating the advantages / disadvantages  in accounting for leasing transactions and reporting of leasing transactions, as well as draw conclusions. The results of the research can be in the know that leasing has several types and classifications as well as the criteria for determining the accounting system. The accounting treatment and reporting of leasing transactions on Astra Credit Companaise using leasse capital system where the lease can be transferred ownership at the end of the lease term. Based Recording aspect, reporting and disclosure, the accounting treatment of leasing at Astra Credit Companaise in accordance with SFAS applicabl.Keywords : Application of consumer finance lease, PSAK No.30
ANALISIS SISTEM PENGENDALIAN INTERNAL PIUTANG USAHA PADA PT. HASJRAT ABADI TOYOTA CABANG MANADO Tahumang, Sulasry; Ilat, Ventje; Runtu, Treesje
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.2.17549.2017

Abstract

PT Hasjrat Abadi Toyota Manado Branch is one representative offline from Toyota in North Sulawesi Province and become a representative that sell car in cash or credit in Manado City and make its’ agents obtain people to choose for purchasing car in credit, sales credit account will generate receivables in corporate bookkeeping. Accounts receivable commensurate terms or grace period against payment since the surrender of goods trading companies.The purpose of this study to analyze the internal control system receivables at PT Hasjrat Abadi Toyota Manado Branch. Research type in this research is descriptive research. Research’s result shows that internal controlling of account receivable in PT Hasjrat Abadi Toyota Manado Branch has been applied well, based on Control Environment, Risk Determination, Control Activities, Communication Information, Supervising and Monitoring. Branch Manager and employees of PT Hasjrat Abadi Toyota Manado Branch supposed to deliberate internal controlling system of account receivables that already perform well and looking for new breakthrough in implementation of system in this dealer.Keywords : internal control system, account receivable.
PERLAKUAN AKUNTANSI CAPITAL EXPENDITURE DAN REVENUE EXPENDITURE PADA PT. PUTRA KARANGETANG Kalungan, Trifosa Ryna; Ilat, Ventje; Gamaliel, Hendrik
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.2.18531.2017

Abstract

Capital expenditure and revenue expenditure are expenditures that need to be differentiated in the operational activities of an entity of course in fixed assets. Financial Accounting Standar Board Number 16 on fixed assets, a reference in this study. PSAK No. 16 is an accounting standard concerning fixed assets. Within the company, the fixed assets is a part that has a major contribution in the company's expenses. the fixed assets of companies should be able to distinguish between two types of expenses, capital expenditure and revenue expenditure. Object of study are that separate capital expenditure and revenue expenditure together with the accounting treatment on PT. Putra Karangetang. The purpose of this study is to find out how the accounting treatment of capital expenditure and revenue expenditure has been in accordance with PSAK no. 16. Data collection techniques used observation, interview and documentation. The method used is descriptive qualitative. The result of the research shows that the measurement of capital expenditure and revenue expenditure has not been in accordance with PSAK No. 16 (revision 2015), and company policy on the recognition of expenditures related to assets, namely: a). expenses above Rp. 2.500.000 is recognized as capital expenditure whereas b). spending below Rp. 2.5 million is recognized as revenue expenditure.Keywords:  capital expenditure, revenue expenditure
PENERAPAN SISTEM DAN PROSEDUR AKUNTANSI PENGELOLAAN DANA DESA DI DESA TINCEP KECAMATAN SONDER KABUPATEN MINAHASA Tangkaroro, Kenny Larony; Ilat, Ventje; Wokas, Heince
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.2.18007.2017

Abstract

The purpose of this study is to analyze the problems experienced by villages related to the management of village funds and also to analyze the Application of Accounting System for Village Fund Management which includes Cash Receipts, Cash Expenditures, Fixed Assets, and Taxes. This research was conducted in Tincep Village, Sonder Sub District, Minahasa District. This research uses descriptive qualitative method. The results show that the management of village funds in Tincep Village is in accordance with Permendagri No.113 of 2014 and the priority of the use of village funds in Tincep Village is also appropriate based on PermenDesaPDTT No. 22 of 2016, The application of accounting system in Tincep village is in accordance with the legislation, but if viewed from the side of administrative supervision is still not fully in accordance with the provisions, especially in the process of cash expenditures that have not been accountable and often not appropriate procedures. Therefore the author suggests that the need for a computerized accounting system so that later every accounting process can be done quickly and the output of financial statements will also be more reliable than the reporting manually, also in the future it is expected that management related to village fund can be done more accountable and transparent.Keywords :  Management of village finances, accounting information system, village fund
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