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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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FLYPAPER EFFECT ATAS DANA ALOKASI UMUM DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA MODAL KABUPATEN/KOTA DI PROVINSI MALUKU UTARA Karwur, Jesiska C; Ilat, Ventje; Warongan, Jessy D.L
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.13.02.19104.2018

Abstract

This research is aimed examine whether the General Allocation Fund and Regional Real Income effect the Capital Expenditure Regrency/City in the Province of North Maluku and to analyze the possibility of the accurrence of flypaper effect to the Capital Expenditure of Regrency/City in the Province of North Maluku in 2014-2016. The Population of this research is report on realization of regional budjet and expenditure budjet (APBD) Regrency/City in the area of North Maluku Province. This sample use with method pusposive sampling and the number of samples are 30 data. The data that was used are secondary datas which has been obtained from the report on realization of regional budjet and expenditure budjet (APBD) Regrency/City in the Province of North Maluku from 2014 to 2016 which have been obtained from Badan Pusat Statistik (BPS) Maluku Utara. The data analysis instrument that was use in this research is the multiple linear analysis. The results shows that : 1) The General Allocation Fund has significant influence to the Capital Expenditure Regrency /City in the Province of North Maluku. 2) The Regional Real Income fund has no significant influence to the Capital Expenditure Regrency/City in the Province of North Maluku. 3) The flypaper effect has occurred on capital expenditure of Regrency/City in the Province of North Maluku.Keywords: General Allocation Fund (DAU), Regional Real Income (PAD), flypaper effect
ANALISIS KONTRIBUSI DAN PELAPORAN PAJAK HOTEL DAN PAJAK AIR TANAH TERHADAP PENDAPATAN ASLI DAERAH KOTA MANADO Ruung, Novianti Valentin; Ilat, Ventje; Wokas, Heince R. N.
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.12.2.18636.2017

Abstract

The Indonesian government imposed a policy of regional autonomy with the aim to facilitate local governments regulate local affairs indenpently.  Manado city is one of the areas that implement decentralization policy and requires a lot of funds to finance regional development. The biggest potential possessed Manado city in the financingof regional expenditures derived from local taxes and are expected to ptovide the largest contribution in PAD. This study aims to determain the amount of contribions hotel tax and groundwater tax and to analyze hotel tax and groundwater tax  the city of Manado. Methods of data analysis in this research is descriptive analysis. Based on the analysis the average  contrition colletion hotel and  groundwater tax city parking tax is lack and for hotel tax and groundwater tax reporting mechanism are alredy well underway.Keywords : contribution, reporting, hotel tax, groundwater tax
PENGARUH LEVERAGE DAN FREE CASH FLOW TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN INDEKS LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN (2012-2016) Mangundap, Siska; Ilat, Ventje; Pusung, Rudy
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.13.02.19844.2018

Abstract

            This study aims to determine the effect of leverage and free cash flow on dividend policy on LQ45 index companies listed in Indonesia Stock Exchange 2012-2016. The population used in this study is the LQ45 index company listed on the Indonesia Stock Exchange 2012-2016. Method of sampling by purposive sampling according to predetermined criteria. The number of samples collected were 11 companies. Research data is secondary data obtained from Indonesia stock exchange (IDX) year 2012-2016. The collected data is analyzed by using data analysis which is done by classical assumption test before doing hypothesis testing. Hypothesis testing in this study using multiple linear regression analysis with t test, f test, and coefficient of determination. The results of this study indicate that leverage variables have a negative and significant effect on dividend policy. This suggests that leverage can affect the high dividend policy. While free cash flow has a positive and insignificant effect on dividend policy. This shows that free cash flow does not affect the high dividend policy.Keywords: leverage, free cash flow, dividend
ANALISIS PENGGUNAAN DAN PENATAUSAHAAN BARANG MILIK DAERAH DI PEMERINTAH KOTA MANADO Bolendea, Fikha Kristy; Ilat, Ventje; Warongan, Jessy
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.12.2.18614.2017

Abstract

Regional Property is one part of the regional Government’s assets that are very important to be used and utilized to support the running of the task principal and function of each government agency in the Permendagri 19 year 2016 on guidelines for management of regional property set up government agencies in especially the regional work unit (SKPD) which became the user of regional property to carry out the management of regional property effectively and efficiently. The purpose of this study is to determine the use and administration of local property in the City Government of Manado, especially on the Regional Financial and Asset Management Board. The method used in this research is descriptive analysis method. The results of the research show that the use and appropriation of regional property has been done in accordance with the prevailing regulations and has been running well, even in the inadequate use of assets. To the Head of Manado City BPKAD in order to continue to carry out technical training to the employees so that in the implementation of the use and administration of local property carried out property and in accordance with Permendagri 19 year 2016.Keywords:  usage and administration of regional property
PENERAPAN ACTIVITY BASED COSTING SYSTEM DALAM MENENTUKAN HARGA POKOK KAMAR HOTEL (STUDI PADA HOTEL GREEN EDEN MANADO) Siby, Shelby Estereniy; Ilat, Ventje; Kalalo, Meily Y. B.
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.13.02.19109.2018

Abstract

The Activity of Based Costing (ABC) Method is a simple calculation to determine the cost of price / services to explain that the activity were the reason one to make rise the cost of the products, and products that consume activity.The hotel can use Activity Based Costing (ABC) System Method to determine hotel room rate because when they use the Activity economic method in detail, the quality of decision can be improve to be better and making more accurate. The purpose of this research is “to obtain the accurate information about Activity Based Costing” in counting the cost calculation rooms Hotel Green Eden Manado since from June, July, and August 2017. The method of analysis that I used is “Descriptive Analysis Method”, by conducting to interview to the hotel manager and doing the data collection regarding the costs and amounts of fees. Based on the analysis, there are find that Activity Based Costing System for the month of June. Superior room type, Deluxe room and Suite resulted that the cost of price rooms were lower to compared with the cost by hotel management. For July the calculation of the cost Superior room type was higher than the cost of calculated by the management Hotel. And for the type of Deluxe rooms and Suite rooms were lower to compared with the cost by the Hotel. And for the month of August the calculation for Superior, Suite, and Deluxe rooms resulted that the cost were higher than the cost calculation used by The Hotel Management.Keywords : Activity Based Costing,  The cost of rooms.
PENERAPAN AKUNTANSI PERSEDIAAN BARANG DAGANG PADA UD. MUDA-MUDI TOLITOLI Karongkong, Kenny Regina; Ilat, Ventje; Tirayoh, Victorina Z.
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.13.02.19082.2018

Abstract

In trading company, inventory is a valuable resource as it become the larger asset than current asset. It because the primary income of the company coming from selling goods from inventory. Therefore, accounting management for the inventory is important to avoid fraud. The data for This paper is provided by a distributor company that provide a basic needs for the consumer to implement an accountable inventory management. The Object of this paper is a company name UD. Muda-Mudi Tolitoli. This paper is using a Deskriptif-Kualiatif method. This Paper conclude that UD. Muda-Mudi has implemented accountable based for their inventory management but still need an improvement about providing a division workload for entry and saving goods and income.Keyword : inventory, deskriptif kualitatif
EVALUASI PENCAPAIAN LABA PADA HOTEL SAHID KAWANUA MANADO DENGAN MENGGUNAKAN ANALISIS COST VOLUME PROFIT (CVP) Bunga, Aristion; Ilat, Ventje; Afandy, Dhullo
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.13.03.19935.2018

Abstract

The problem in this research is how to evaluate the achievement of profit by using cost volume profit analysis (CVP) at Hotel Sahid Kawanua Manado, with the starting point from the backgound of competition and growth of hotels that increasingly mushrooming in Manado city. This study aims to determine the calculation and profit planning at Hotel Sahid Kawanua Manado by using sales operational data by using cost volume profit analysis (CVP) for multi product in 2015-2017, and to determine Break Even Point (BEP), profit planning and find out what level of margin of safety (minimum selling rate of company not to suffer losses) in year 2015-2017. The data used comes from literature study, observation and interview on the object of research. This data processing uses the help of Microsoft Excel 2016 program to perform the separation of semivariable costs into fixed costs and variable costs. Besed on the calculation of cost volume profit analysis (CVP), showed that Hotel Sahid Kawanua Manado has done the evaluation of the achievement of earnings well seen from the level of profit generated and the level of margin of safety is increasinng from year to year.Keywords : Cost Accounting, Cost Volume Profit Analysis (CVP), Earnings Achievement
ANALISIS SISTEM AKUNTANSI DAN PROSEDUR PEMBAYARAN KLAIM JAMINAN KEMATIAN PADA PT. TASPEN (PERSERO) CABANG MANADO Dady, Fransher; Ilat, Ventje; Pontoh, Winston
JURNAL RISET AKUNTANSI GOING CONCERN Vol 12, No 01 (2017): Jurnal Riset Akuntansi Going Concern
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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

Abstract

Insurance is one of the institutions that have an important role, because its activities play a role in risk protection, raising public funds from premium revenue. Guaranteed death (JKM) is one of the insurance that acts as a protection against the risk of death due to illness or work accidents in the form of death benefit. This study aims to determine the cash accounting system cash disbursements and payment procedures Claim for death (JKM)  applied by PT. Taspen (Persero) Manado Branch Office. Type of research used in this research is descriptive research type qualitative approach. The results showed that the accounting system and payment procedures for death insurance claim applied to PT. Taspen (Persero) Manado Branch Office has been effective because it has been in accordance with the theory of cash accounting system expenditure, by comparing the cash accounting system expenditure applied by PT. Taspen (Persero) Branch Manado with the theory of cash accounting system expenditure.Keywords: Cash Expenses, Payment Procedures, Death Warranty Claims
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) BERBASIS KINERJA PADA PEMERINTAH KOTA BITUNG PROVINSI SULAWESI UTARA Woinalang, Anestasye Agnes; Sondakh, Jullie J.; Ilat, Ventje
ACCOUNTABILITY Vol 5, No 2 (2016): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.14429.5.2.2016.110-118

Abstract

Public demands to create good governance such as accountability for local financial management drives government to increase their effort in achieve successful implementation of performance based budgeting by clearly ensure the related between expenditure allocation and performance with efficiency and effectiveness. This research aims to analyze the affecting of budgeting integration with planning and organizing, comprehensive planning and budgeting system and monitoring and evaluating of APBD simultaneous and partially. This study uses samples for 70 people to test the hypothesis of budgeting integration with planning and organizing, comprehensive planning and budgeting system and monitoring and evaluating of APBD simultaneous and partially used F test and T test with multiple linear analysis method. The result prove that budgeting integration with planning and organizing, comprehensive planning and budgeting system and monitoring and evaluating simultaneous affect significantly to performance based budgeting of APBD. Budgetting integration with planning and organizing and monitoring and evaluating partially affect significantly to performance based budgeting of APBD Keywords : APBD, Reinventing Government, Agency, Kebijakan
PENGARUH SIKAP WAJIB PAJAK PADA PELAKSANAAN SANKSI DENDA, PELAYANAN FISKUS DAN KESADARAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (STUDI EMPIRIS TERHADAP WAJIB PAJAK RESTORAN ORANG PRIBADI DI KOTA MANADO DAN DI KABUPATEN MINAHASA) Kodoati, Anjeline; J. Sondakh, Jullie; Ilat, Ventje
ACCOUNTABILITY Vol 5, No 2 (2016): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.14420.5.2.2016.1-10

Abstract

Taxes are the largest revenue source in addition to oil and gas. In the era of Indonesia's tax reform, the tax collection system is set to a self-assessment system, which gives full trust to the taxpayer to calculate, pay, and report all taxes that become his obligations. One of the obstacles that may hinder the effectiveness of tax collection is tax compliance. This is happened in every region in Indonesia, including in the Manado City and Minahasa District, which has a decrease tendency of tax compliance since 2010 until 2014 based on the data from the Dinas Pendapatan Daerah Kota Manado (Local Revenue Office of Manado City) and Dinas Pendapatan Daerah Kabupaten Minahasa (Local Revenue Office of Minahasa District). As tax authorities, these offices tried to uphold the norms of taxation by applying administrative sanctions such as fines for taxpayers who are late paying taxes in accordance with the district’s legislation, but it has not been able to increase tax compliance in paying taxes. Therefore, this study is aimed to analyze the influence of the attitude of the taxpayer on the implementation of financial penalties on tax compliance, the service tax authorities on tax compliance, and tax awareness on tax compliance. By using qualitative research methods with multiple linear regression, this study concluded that the attitude of taxpayer on the implementation of financial penalties affect tax compliance, service tax authorities did not affect tax compliance, and awareness of tax affect tax compliance. Keywords : Tax Compliance, Tax Authorities, Tax Awareness.
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