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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 Formosa Journal of Applied Sciences (FJAS) International Journal of Tourism and Hospitality in Asia Pasific International Journal of Accounting & Finance in Asia Pasific Journal of Governance, Taxation, and Auditing Riset Akuntansi dan Portofolio Investasi
Lintje Kalangi
Universitas Sam Ratulangi Manado
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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ANALISIS EFEKTIVITAS PEMUNGUTAN PAJAK PENJUALAN ATAS BARANG MEWAH TERHADAP PENERIMAAN PAJAK DI KPP PRATAMA MANADO Sorongan, Fenny Fega Stela; Kalangi, Lintje; Tangkuman, Steven
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 10, No 3 (2015)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.10.3.8442.2015

Abstract

Along with economic development , information technology , social , political , realized that the implementation of the taxation system in Indonesia requires a provision and good manners. Sales Tax on Luxury Goods is a type of tax potential in the reception area is well to state. The object of this study was taken at the Tax Office Primary Manado , to determine the performance of the 2011-2014 effective or less effective. It can be in anlisa on performance Pratama Tax Service office Manado. The purpose of this study was to determine the effectiveness of the collection of Sales Tax on Luxury Goods on receipt. Data that has been processed and analyzed using qualitative descriptive analysis research method. The results of the study addressed that the payment procedure in terms of voting to taxpayer is right in accordance with the law. So level of performance Partama Manado Tax Office Effectively , there are even a few years of very effective . However, the performance should be increased for a given target is no change the decrease in one year, although its realization is achieved. That should have been the target increases each year as well as its realization. Thereby acchieving Performance KPP Pratama Manado can be said effective.
EVALUASI MEKANISME PEMOTONGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 23 PADA PT.HUTAMA KARYA (Persero) Sutrimo, Dewi Ramdhani; Kalangi, Lintje; Budiarso, Novi
JURNAL BERKALA ILMIAH EFISIENSI Vol 15, No 3 (2015): Jurnal Berkala Ilmiah Efisiensi
Publisher : Sam Ratulangi University

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Abstract

Salah satu pajak penghasilan adalah Pajak Penghasilan Pasal 23. Dalam Pajak Penghasilan Pasal 23 terdapat proses pemotongan, penyetoran, dan pelaporan dimana jika terjadi kesalahan dalam proses tersebut dapat mengakibatkan kekurangan atas jumlah pajak yang seharusnya disetorkan ke kas negara. Pemotong Pajak Penghasilan Pasal 23 adalah pihak – pihak yang membayarkan penghasilan yaitu badan pemerintah, subjek pajak badan dalam negeri, penyelenggara kegiatan, bentuk usaha tetap dan perwakilan luar negeri lainnya. Penelitian ini dilakukan pada PT.Hutama Karya (persero).Tujuan penelitian ini adalah untuk mengevaluasi mekanisme  pemotongan, penyetoran dan pelaporan Pajak Penghasilan  Pasal 23 pada PT. Hutama Karya (Persero). Metode analisis yang digunakan adalah metode deskriptif. Berdasarkan hasil penelitian, PT. Hutama Karya telah melaksanakan pemotongan dan pelaporan Pajak Penghasilan Pasal 23 sesuai dengan peraturan perpajakan yang berlaku tetapi dalam melakukan penyetoran perusahaan terkadang mengalami keterlambatan. Dalam penelitian ini dapat disimpulkan PT. Hutama Karya telah melaksanakan kewajibannya dengan baik dalam  melakukan pemotongan,  pelaporan Pajak Penghasilan Pasal 23 dan sebaiknya dalam melakukan penyetoran Pajak Penghasilan Pasal 23 dilakukan tepat waktu sesuai dengan ketentuan UU perpajakan, yaitu tanggal 10 bulan berikutnya setelah masa pajak. Kata Kunci : Pemotongan, Penyetoran, Pelaporan, PPh Pasal 23
EVALUASI PENCATATAN DAN PELAPORAN DANA PENSIUN PADA DANA PENSIUN PEMBERI KERJA (STUDI KASUS PADA PT. PLN WILAYAH SULUTTENGGO) Rengkung, Jevita Mercy; Kalangi, Lintje; Wokas, Heince R.N.
Jurnal Berkala Ilmiah Efisiensi Vol 15, No 3 (2015): Jurnal Berkala Ilmiah Efisiensi
Publisher : Sam Ratulangi University

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Abstract

Bekerja untuk memenuhi kebutuhan dimasa ini tidaklah cukup. Kekhawatiran muncul ketika seseorang berpikir bagaimana kelak ketika ia tidak berada pada usia produktif lagi. Pada era 70-an sampai 80-an program pensiun hanya dimiliki oleh  pegawai negeri namun mulai memasuki era 90-an terutama setelah keluarnya UU Nomor 11 tahun 1992  yang mengatur tentang dana pensiun, program pensiun tidak hanya diberikan kepada mereka yang bekerja sebagai pegawai negeri melainkan perusahaan swasta sudah harus memiliki program pensiun bagi karyawannya. Adapun tujuan dari penelitian ini adalah untuk mengetahui pencatatan dan pelaporan potongan dana pensiun pada dana pensiun pemberi kerja PT. PLN Wilayah Suluttenggo. Metode analisis data yang digunakan adalah metode deskriptif kualitatif dimulai dengan mengumpulkan data-data yang bersangkutan dengan dana pensiun dan membandingkan kesesuaian pengakuan dan pencatatannya dengan teori yang ada, PSAK No. 24 serta bagaimana proses pencatatan dan pelaporan potongan iuran pensiun tetapi tidak digunakan untuk membuat kesimpulan yang berlaku umum. Hasil penelitian menunjukkan prosedur pencatatan potongan iuran pensiun sesuai dengan teori, dan pelaporan potongan iuran pensiun dengan benar sesuai dengan PSAK No. 24 revisi 2010 tentang imbalan kerja.   Kata kunci: pencatatan dan pelaporan, iuran pensiun
EVALUASI PENERAPAN PENGUNGKAPAN INFORMASI ASET KEUANGAN MENURUT PSAK 60 PADA PT. BANK NEGARA INDONESIA (PERSERO) TBK Pangkey, Zwingly Juliano Stefanus; Kalangi, Lintje; Lambey, Robert
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.11.2.13073.2016

Abstract

Financial Assets is one of the factors that really support banking company's business. Statement of Financial Accounting Standards (SFAS) No. 60 about Financial Assets: disclosure head for organize entities to giving disclosure in their financial statements which enable the users to evaluate the significance of financial instruments to the position and financial performance of the entity, characteristic, and risk scope which apeear from financial instruments which the entity’s exposed during period and in the end of reporting period, and how the entity managing the risk. The object of this research is PT. Bank Negara Indonesia (Persero) Tbk. with  financial statements and notes to the financial statements of December 31, 2014 and 2015 as sample. The data analysis method used in this study is a qualitative method. From the research, the results that can be concluded about the application of financial assets information disclosure  at PT. Bank Negara Indonesia (Persero) Tbk. is appropriate  with Statement of Financial Accounting Standards (SFAS) No. 48 about financial assets: disclosure but not yet revealing about values related to offsets and about default. Expected in the  future PT. Bank Negara Indonesia (Persero) Tbk. could add disclosure about offsetting values and default. . Keyword : Bank, Financial Assets, Disclosure, Financial Instrument
EVALUASI PENATAUSAHAAN, PENYUSUNAN, DAN PENYAMPAIAN LAPORAN PERTANGGUNGJAWABAN BENDAHARA PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN MALUKU TENGGARA BARAT Lewedalu, Grace G; Kalangi, Lintje; Warongan, Jessy D. L.
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.11.3.13132.2016

Abstract

The activities of the financial administration has an interest in controlling the implementation of the budget and expenditure, given their authorization has been granted by the determination to the local regulations and approval by the competent authority. It is closely linked with the principal task of Treasurer in trust by the employer to manage, store and account for its report in accordance with applicable regulations. Minister of the Interior issued a regulation that Minister Regulation number 55 of 2008 on Procedures for Administration and Treasurer Accountability Report Preparation and Transmission. This rule also applies to the Treasurer on the Financial Management Board and Assets West Southeast Maluku District. The research objective was to evaluate the accountability report of the treasurer is in conformity with applicable regulations. Data analysis method used is the method of descriptive data analysis, by analyzing, managing and comparing the data with that obtained both qualitative and quantitative in its application research results illustrate the particular Agency Financial Management and Asset West Southeast Maluku District has shown good performance and according to the rules regulation No. 55 of 2008. Head of BPKAD as PPKD, BUD, PA, should do even more stringent supervision so that the accountability reports are included in BPKAD can be run in accordance with applicable regulations. Keywords: Administration, Formulation, Submission, Accountability Report, treasurer
ANALISIS PENERAPAN PSAP NO. 07 TENTANG AKUNTANSI ASET TETAP PADA BALAI PENYANTUNAN LANJUT USIA “SENJA CERAH” Kumesan, Novita Melina; Kalangi, Lintje; Lambey, Robert
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.11.3.13134.2016

Abstract

Statement of Government Accounting Standards (PSAP) 07 is the standard for the accounting of fixed assets include the recognition, the determination of the carrying value, the accounting treatment of the revaluation and impairment of the carrying (carrying value) of fixed assets. Fixed assets have a very important role and should be managed well in order to produce reliable information in the financial statements. This study aims to determine the suitability of adoption of a PSAP 07 on fixed asset accounting in the Balai Penyantunan Lanjut Usia (BPLU) “Senja Cerah”. The data used is the statement of financial position, the card inventory items, journal transactions, and notes to the financial statements. The method used is descriptive analysis method. The results showed BPLU “Senja Cerah” in the application of accounting of fixed assets, namely the classification, recognition, measurement / assessment, expenses after the acquisition, termination and release, as well as the disclosure is in accordance with the PSAP 07, but BPLU “Senja Cerah” does not record depreciation of fixed assets owned so the treatment of depreciation of fixed assets is not in accordance with the PSAP 07. BPLU “Senja Cerah” are expected to do so that the carrying value of depreciation of fixed assets truth. Keywords :PSAP 07, Fixed Assets
EVALUASI IMPLEMENTASI SISTEM INFORMASI MANAJEMEN DAERAH TERHADAP PENGELOLAAN DATA KEUANGAN PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KOTA MANADO Junus, Wigia A.L.; Kalangi, Lintje; Suwetja, I Gede
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.12.2.18069.2017

Abstract

This study aims to evaluate the implementation of SIMDA to the management of financial data at the Regional Finance and Asset Management Board (BPK-AD) Manado City is in accordance with the general principles of local financial management. SIMDA is an application developed by BPKP to simplify regional financial management tasks. The research method used in this research is qualitative research by using interview technique with key informant, direct observation to the symptoms that appear in BPK-AD of Manado City and documentation study on related documents. The data collected were analyzed by descriptive method. The result of the research shows that the implementation of financial SIMDA to the management of financial data at Manado Finance and Regional Management Board (BPK-AD) of Manado City has not been fully in accordance with the general principle of local financial management. Keywords: Implementation of SIMDA, management of financial data, and general principles of local financial management.
PENGARUH BIAYA CORPORATE SOCIAL RESPONSIBILITY TERHADAP LABA BERSIH PERUSAHAAN PADA PT. UNITED TRACTOR, Tbk Wajongkere, Jessica; Kalangi, Lintje; Lambey, Robert
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.12.2.18678.2017

Abstract

Corporate Social Responsibility is a continuing commitment by the business community to act ethically and contribute to the economic development of the local community and the wider community, along with the improvement of the living standards of workers and their families (Wibisono 2007). The purpose of this study is to determine the influence of CSR costs on the company’s of net profit on PT. United Tractor, Tbk. This research uses simple linear regression analysis method. The type of data used is quantitative data obtained from secondary data. The results showed that there is no influence between the two variables (corporate social responsibility cost to net income of the company). Based on t-test, t-table> t-count (3,182> -2,074) and significant 0,130 where this value> 0,05 meaning there is no influence between independent variable to dependent variable.Keywords: Cost of Corporate Social Responsibility, Net income
ANALISIS PERLAKUAN AKUNTANSI PERALATAN KANTOR DAN AKTIVA TETAP PADA PT. ASTRA SEDAYA FINANCE Maatuil, Andika Prianto; Kalangi, Lintje; Walandouw, Stanley Kho
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.12.2.18616.2017

Abstract

Business world is growing rapidly now requires every company or business entity to be more active in berkompetitif and continue to strive to achieve goals that have been set. The main goal of the company is to create maximum profit to increase the company's growth. Fixed assets are one of the main parts of the company's large and depreciated assets in an accounting period. The objective of this research is to know the accounting treatment of fixed assets in compliance with PSAK No. 16 Year 2015 at PT. Astra Sedaya Finance Manado. The type of research that is done is descriptive research. Based on the results of research conducted, the company set the acquisition price for fixed assets sometimes does not occur uniformity for the acquisition price of fixed assets, the management company has never done or acknowledge the decline and write-off of fixed assets while the method of depreciation is done every year against all types of assets using straight-line depreciation method consistently each year by applying the straight-line method and not deviating from generally accepted accounting standards and any purchase of fixed assets for the operations of the company are recorded at historical cost as the basis for measuring its fixed assets.Keywords : Depreciation, Fixed
ANALISIS PENGELOLAAN BARANG MILIK DAERAH di KABUPATEN MINAHASA UTARA (Studi Kasus Pada Badan Keuangan Kabupaten Minahasa Utara) Kalangi, Conda Liesye Yolinita Dita; Kalangi, Lintje; 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.12.2.17442.2017

Abstract

Management of Regional Property is one of the important indicators in the preparation of financial statements, thus affecting the quality of Local Government Financial Report (LKPD). This study aims to determine the suitability of the management of Regional Property at the Finance Agency of North Minahasa District with the Regulation of the Minister of Home Affairs No. 17 of 2007. This study, the authors use the type of qualitative data from primary and secondary sources. Primary data is taken from place, which is done through obsevarsi and interview. And secondary data, data obtained from the documentation. From the research result shows that the Management of Regional Property in North Minahasa Regency in Budget Year 2015, has been in accordance with the Minister of Home Affairs Regulation No. 17 of 2007, and now has been referring to the Minister of Home Affairs Regulation No. 19 of 2016.Key words : Management of Regional Property.
Co-Authors ADA, YUSTINUS Ade Astalia Pratiwi Aghogho, Mia M. Agus T. Poputra Ajeng Citralarasati Mardjani Anneke Wangkar Aras, Glorya Mirekel cicilia Arifin M.H, Radila Assa, Jeremiah Reinhart Berikang, Andreas Bill, Makarau Jonathan Bumulo, Regina Amalia CHRISTIAN, Theresia Claudia Korompis Claudia W.M. Korompis Corneles, Semuel Hendry Dalipang, Marre Ika Dalope, Chicilia Afrilin Chaya Damapolii, Erwin Darise, Rezky Febriendy Datu, Christian V. Dewi Ramdhani Sutrimo, Dewi Ramdhani DEWI, Ade Ayu Prita Dhullo Afandi Dhullo Afandy Dominggus, Ester Alfrida DOTULONG, Prisila M. ELEM, Sutri Eliska Gricy Lumempouw, Eliska Gricy Enga, Anastasia Graisa Engelina, Wilma Deodora Fanny Jitmau Fenny Fega Stela Sorongan, Fenny Fega Stela Fitria Ayu Lestari Niu Fredo Tumilantouw Gerung, Ireyne R. Gerungai, Natalia Gerungai, Natalia Y. T. Gerungai, Natalia Y. T. Gosal, Lorenza Gabriella Grace B. Nangoi Grace G Lewedalu, Grace G Grace Nangoi Gresly Yunius Rainal Mamelo, Gresly Yunius Rainal Handre W.F Wokas, Handre W.F Harbelubun, Astuty Veronika Laura Haryoko, Kukuh Heince R. N. Wokas Heince R.N. Wokas, Heince R.N. Heince Wokas Hendrik Gamaliel Hendrik Manossoh, Hendrik Herman Karamoy Hongkong, Hendra Yanto I Gede Suwetja Indra Franselski Sampel Irene Sutri Yanis, Irene Sutri Jantje J. Tinangon Jecklein, . Jenny Morasa Jessy D. L. Warongan, Jessy D. L. Jessy D.L Warongan, Jessy D.L Jevita Mercy Rengkung, Jevita Mercy Jullie J Sondakh Junus, Wigia A.L. Kaindeh, Gracia Dineliska Kakunsi, Indy Maria Kalangi, Conda Liesye Yolinita Dita Kaligis, Elivira Amelia Kansil, Tiara A. M. Kapojos, Peter Marshall Karo, Lusinda Natalya Debora KARWUR, JONES M. Kaunang, Joshua Bryan Kaunang, Meivi M. Kawenas, Riani Isye Korah, Theyza Korneles, Vera Watty Kosegeran, Anando Iphan Kowel, Viva A. A. Lahiang, Mercel Hendrik Laloan, Charly S. T. Lasupu, Erika Z. Latjandu, Imelda Latjandu, Lady Diana Lauma, Enda Baisida Letlora, Ray Marcel Lewa, Megawani Lidia Mawikere Lidya Mawingkere, Lidya Limonu, Abdul Aziz Linda Lambey, Linda Lintang, Kevin Londa, Sugaray Emmanuelle Lumingkewas, Gloria S. Maatuil, Andika Prianto Macpal, Marchela Kezia Mada, Sarifudin Maharani A. Onibala Mailuhu, Roland Makatengkeng, Gracelia Mananggel, Adolfine Mangarey, Reyfando Bilgery Manimpurung, Rivaldy Manopo, Betria S. R. Manuputty, Semuel Isack Yoseph Maruli Harry Siregar Medellu, Bellatryx Yulsrivita Meily Y. B. Kalalo, Meily Y. B. Meily Y.B Kalalo, Meily Y.B Melisa Mouren Kalangi, Melisa Mouren Mogi, Grace B. Mokoagouw, Monica Mose, Gabriela Nikita Nangoi, Grace B Natalia, Posumah Linda Nova Sumual Novi Budiarso Novi S. Budiarso, Novi S. Novi Swandari Budiarso Novia Cynthia Maradesa, Novia Cynthia Novita Melina Kumesan, Novita Melina Noviyanti Zaitun Kaaro Nuri Aslami Olana Christin Pasodung Olvi Madjid, Olvi Oroh, Alviano Andrew Oroh, Ayu Anita Ekaristi Parera, Meyline Trisuksi Pasuhuk, Fita Helena Pertiwi, Rini Pingkan Elni Wowor, Pingkan Elni Polii, Josephien Poluakan, Angely Agnes Poputra, Desiree Natalia Radityo, Dody Robert Lambey rochxy, Rochxy Romario Rotty, Romario Rorimpandey, Gabriela G. Rorong, Elisabeth Nadia ROTTY, AMELIA TRIFENA Roulani, Giroth Jessica Rudy J. Pusung Rudy Pusung Rumamby, Wulanintan P. Rumondor, Nosevira H. K. Ruru, Novianti Salindeho, Anggelina Chrisdayanti Salindeho, Mariam Magdalena Selvina Sitorus Senduk, Lidia Setyawardana, Ridho Shendi Rorong Sherly Pinatik Sigarlaki, Januarius Yani Silamba, Regina Sheren Sintje Rondonuwu, Sintje Sonny Pangerapan, Sonny Sonu, Sri Sunarni Stanley Kho Walandouw Stanly Alexander Steven J. Tangkuman Steven Tangkuman Sumajow, Kezia Cicilia Sumual, Christian D. Supriyadi Subu, Supriyadi Suwintari, Ni Gusti Ayu Kade Syawie, Husen Achmad Taliwongso, Ega E. E. Tambarici, Anita Carolina Taminggu, Grace Noviyanti Tangdialla, Angga Rano Tangkowit, Reince Herry Tarida Elisa Butarbutar Ternalemta, Ternalemta Toisuta, Elshinta Treesje Runtu Triyono, Nofriyanto Tumbel, Deisy M. Tutuhatunewa, Christine S. Undap, Imanuel Christian Uno, Olyvia Olyvia Utiarahman, Isran Ventje Ilat Wagania, Stella Lanova Wajongkere, Jessica Walukow, Mewvi I. Wantah, Kezia Princesa Wara, Lidya Stefany Warongan, Jessy Watulingas, Patricia Weku, Priscillia Wibowo, Yohanes R.H Winston Pontoh Worang, Flowerentie Orelia Wulan D. Kindangen, Wulan D. Yuli Rawun, Yuli Zakaria, Nasrullah Zwingly Juliano Stefanus Pangkey, Zwingly Juliano Stefanus