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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 PERLAKUAN AKUNTANSI TERHADAP RESTRUKTURISASI KREDIT BERMASALAH PADA PT. BANK RAKYAT INDONESIA (PERSERO) TBK CABANG MANADO Brigita, Waworuntu Gicella; Ilat, Ventje; Rondonuwu, Sintje
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 01 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.01.18834.2018

Abstract

Many creditors have difficulty in returning the bank. Therefore, it is necessary to restructure non-performing loans to minimize outstanding loans. Credit restructuring is an effort used by banks in credit business activities to enable the debtor to fulfill its obligations. Similarly, the Commercial Bank in North Sulawesi, namely PT. Bank Rakyat Indonesia (Persero) Tbk branch Manado  which is one of the main activities to provide credit to customers. The largest revenue in PT. Bank Rakyat Indonesia (Persero) Tbk branch Manado comes from loan interest to debtor. From the results of the study, there are still arrears that have congestion. However, PT. Bank Rakyat Indonesia (Persero) Tbk branch Manado has been conducting a restructuring of non-performing loans. This study was conducted with the aim to know and analyze the accounting treatment that is, recognition, measurement, and disclosure to the restructuring of problem loans at PT. Bank Rakyat Indonesia (Persero) Tbk branch Manado. The using methods of the observation is qualitative analysis methods. The results showed that PT. Bank Rakyat Indonesia (Persero) Tbk branch Manado has implemented the appropriate restructuring procedures in accordance with the applicable regulations.  Keywords: Restructuring, problem loans
PENGARUH TOTAL REVENUE DAN LABA BERSIH TERHADAP HARGA SAHAM (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA) Nawangwulan, Arieska D.; Ilat, Ventje; Warongan, Jessy D.L
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.13.03.20068.2018

Abstract

This research aims to find out how the influence of total revenue and net profit against the stock price (study on the manufacturing companies listed on the Indonesia stock exchange). Methods of analysis used was multiple linear regression. The population in this study is taken is the manufacturing companies listed on the Indonesia stock exchange in 2014-2016. The sample was selected using a purposive sampling method with results of 25 companies. The sample was selected using a purposive sampling method with the results of 25 companies. Research results showed total revenue has significantly against the stock price, and net profit also has a significant influence on the price of the stock. The stock price is high then it will attract investors to invest that later can be used to develop the company in the future.Keywords :  Total Revenue, Net Profit, Stock Price
ANALISIS PERLAKUAN AKUNTANSI PENDAPATAN PADA PT. BANK MALUKU AMBON Papilaya, Mia; Ilat, Ventje; Wokas, Heince
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.12.01.17206.2017

Abstract

The bank is a financial institution which main function is to collect funds from the public, distributing funds to the community, and also provides services in the form of banking service. Each company in the preparation of financial statements is an important basis for determining the financial performance of companies which includes interest income. This study was conducted to see how the accounting treatment of income at PT. Bank Maluku, whether it has been implemented in accordance with PSAK No.31. This type research used  qualitative data method. Source data used are primary data. The method of analysis done is descriptive method. The results showed in the accounting treatment of interest income at PT. Bank Maluku. Interest income is income earned from the investment of bank funds in productive asset. Accrued interest income (accrual basis), except for interest income from troubled assets. It can be seen that the accounting treatment of income at PT. Bank Maluku is in compliance with PSAK No.31.Keywords : Treatment, Interest Income
ANALISIS RASIO ARUS KAS DALAM MENILAI KINERJA KEUANGAN PADA PT. PLN (PERSERO) WILAYAH SULUTTENGGO Warongan, Megi Sila Jona; Ilat, Ventje; Gerungai, Natalia
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.13.02.19643.2018

Abstract

Cash is one of the most liquid account compared to the other accounts within the company’s balance sheet. The statements of cash flow contains information of actual cash position occurring in the company’s operational activities. By using cash flow ratios, development of the company’s financial performance from year to year can be analyzed. This study aims to determine and assess financial performance based on cash flow ratios in PT. PLN (Persero) Suluttenggo Region, by using a descriptive method with a quantitative approach. The results showed that the state of PT. PLN (Persero) Suluttenggo Region’s financial performance is less good. This is because four of the five cash flow ratios assessed experienced a decrease from the ratio in 2014, and only the ratio of cash flow to interest in 2016 increased from the previous years. Increasing the company’s cash is very important for PT. PLN (Persero) Suluttenggo Region, especially on operational activities which is the main activity of the company’s cash so that in the future, the company’s financial performance will get better.Keywords: cash, cash flow ratio, cash flow statement, financial performance
PENGARUH TEKNOLOGI INFORMASI DAN KOMPETENSI APARATUR PENGELOLA KEUANGAN TERHADAP KUALITAS INFORMASI AKUNTANSI PADA SKPD DI KOTA MANADO Nantingkaseh, Ribka L.V; Ilat, Ventje; Rondonuwu, Sintje
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.12.2.17390.2017

Abstract

Quality of accounting information is a normative prerequisite that must be met in the preparation of financial statements so that accounting information generated can be useful for users of financial statement. This study aims to determine the effect of information technology and the competence of the financial management apparatus on the quality of accounting information on SPKD in Manado City. The data collected by through the spreading of questionnaires to 50 respondents which is the apparatus of financial management at SKPD in Manado City. The data were analyzed by using multiple linear regression analysis method with the help of SPSS 23 program. The result of this research indicates that information technology and competence of financial management apparatus have a positive and significant influence on the the quality of accounting information at SKPD in Manado City.Keywords : Information technology, Competence of financial management apparatus, Qualityof accounting information
EVALUASI EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL DALAM PROSEDUR HIBAH PADA SATUAN KERJA KANTOR WILAYAH KEMENTERIAN AGAMA PROVINSI SULAWESI UTARA Djakaria, Nazlia; Ilat, Ventje; Gerungai, Natalia
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.13.02.19919.2018

Abstract

            Internal Control System is a system of business or social system that the company consists of organizational structure, methods and measures to maintain and direct the way the company to move in accordance with corporate goals and programs. The internal control system is used to control all activities undertaken by the company including the grant procedure. The purpose of this study is to evaluate the effectiveness of the internal control system of grant procedures in the Regional Office of the Ministry of Religion Affairs of North Sulawesi Province. In this study the type of data used is qualitative data, while for data sources using primary data and secondary data, and the method of analysis used is descriptive analysis method. Based on the results of the research, it is concluded that the grant procedure in the Regional Office of the Ministry of Religion Affairs of North Sulawesi Province has been effective because it has fulfilled the existing components of internal control.Keywords: Internal Control, Grant Procedures
ANALISIS PELAKSANAAN SISTEM PENGENDALIAN INTERNAL PADA INSPEKTORAT KABUPATEN MINAHASA UTARA Kapoh, Octaviani M.; Ilat, Ventje; Warongan, Jessy D.L
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.12.2.17484.2017

Abstract

Every organization, whether private or government, is obliged to carry out control activities, as one of the efforts made in achieving organizational goals that have been established. Related to the government sector in Indonesia, the current approach of internal control system is the Sistem Pengendalian Intern Pemerintah (SPIP) covering environmental elements of control, risk assessment, control activities, information and communication, and monitoring. The object of this research is Inspektorat Kabupaten Minahasa Utara. As the research method used is descriptive qualitative. That results of this study can be concluded that the implementation of internal control system in the Inspektorat Kabupaten Minahasa Utara has been in accordance with the elements in the Internal Control System that has been established by the government based on Government Regulation No. 60 of 2008, so as to show the achievment of Inspektorat Kabupaten Minahasa Utara performance in 2016 has increased and can be said to be effective.Keywords: Government Internal Control System, Control Environment, Risk Assessment, Control Activities, Information and Communication, Monitoring
PENGARUH KESESUAIAN KOMPENSASI, MORALITAS MANAJEMEN, DAN KEEFEKTIFAN PENGENDALIAN INTERNAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI PADA PERUSAHAAN KONSTRUKSI DI MANADO Alou, Shelby Defiany; Ilat, Ventje; Gamaliel, Hendrik
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.12.01.17146.2017

Abstract

Within the scope of accounting, the concept of fraud is a deviation from accounting procedures that should not be applied in an entity. Such delusions will have an impact on the financial statements presented by the company (Ariani, 2014). This study aims to examine the effect of conformity of compensation, management morality, and effectiveness of internal controls on the tendency of accounting fraud in employees of construction companies in Manado. The population in this study is a construction company in Manado. Sampling was done by purposive sampling which amounted to 4 companies. The sample of this research is 36 employees who work in the finance department at construction companies in Manado. The method of data analysis used is multiple linear regression analysis. The result of this research are: (1) compensation suitability has no effect on the tendency of accounting cheating on employees of construction companies in Manado; (2) management morality has no effect on the tendency of accounting fraud in employees of construction companies in Manado; (3) the effectiveness of internal controls has a positive and significant effect on the tendency of accounting cheating on construction company employees in Manado.Keywords: Compensation Compliance, Management Morality, Effectiveness of Internal Control, Accounting Fraud Trend
PENGARUH REINVENTING POLICY, SIKAP RASIONAL, DAN KEADILAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA MANADO Purba, Irene Catrine; Ilat, Ventje; Gamaliel, Hendrik
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 03 (2018): Going Concern Vol.13 No.3 September 2018
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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

Abstract

Taxpayer compliance is an attitude of obedience in carrying out the provisions and regulations required taxation and must be done by taxpayer. Taxpayer compliance may be influenced by the reinventing policy, rational attitude, and tax fairness. The population in this research individual taxpayer in KPP Pratama Manado. The sample in this research is 50 respondents with using incidental sampling technique. This research method is a type of a survey research, is research conducted by using a questionnaire as a research tool. The analyzes technique used is multiple linear regression and by using software SPSS. The results show the reinventing policy (X₁) have a negative effect on the taxpayer compliance. Rational attitude (X₂) have an effect on the taxpayer compliance (Y). Tax fairness (X₃) has no effect on the taxpayer compliance (Y).Keywords: reinventing policy, rational attitude, tax fairness, tax compliance
PENERAPAN ACCRUAL BASIS PADA PELAPORAN KEUANGAN UMKM BERDASARKAN SAK ETAP DI KOPERASI KARYAWAN PT. BANK SULUT Motto, Agita; Ilat, Ventje; Kalalo, Meyli
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.12.2.18618.2017

Abstract

MSME is regulated based on Law No. 20 Year 2008 on Micro Small Medium Enterprises. In practice in the field of many MSMEs pelaprannya not adequate because sebagia still use the cash basis in penyilasianya and presentation of financial statements. Financial reporting of MSMEs should be prepared based on SAK ETAP and using accrual basis. The purpose of this research is to apply financial report of Cooperative UMKM based on SAK ETAP. The research method used is descriptive qualitative, where the qualitative data is the information data in the form of verbal sentence is not a symbol of numbers or numbers. Qualitative data obtained through a process using in-depth analysis techniques and can not be obtained directly. The results showed that the Employee Cooperation of PT.Bank Sulut which broperasi field of Java that is saving and loan services as well as vehicle rental, cloth factory. Transactions are recorded on an accrual basis system where transactions are recognized when they occur rather than when cash is received.Keywords: MSME, Financial Statement, SAK ETAP
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