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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 ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Ipteks Akuntansi Bagi Masyarakat JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) International Journal of Supply Chain Management Indonesia Accounting Journal Vivabio : Jurnal Pengabdian Multidisiplin Formosa Journal of Applied Sciences (FJAS) Journal of Governance, Taxation, and Auditing The Contrarian: Finance, Accounting, and Business Research Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis IJEFSD
Herman Karamoy
Universitas Sam Ratulangi Manado
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

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Journal : Indonesia Accounting Journal

 1 
Analisis penerapan akuntansi lingkungan pada RSUD DR. Sam Ratulangi Tondano Sela, Arther Y.; Karamoy, Herman; Mawikere, Lidia M.
Indonesia Accounting Journal Vol 1, No 2 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.26649

Abstract

Environmental accounting is an accounting science that shows the real costs of business inputs and processes and ensures cost efficiency, while also being used to measure quality and service costs. The main objective is to comply with environmental protection laws to find efficiencies that reduce environmental impacts. Environmental accounting basically requires the full awareness of other companies or organizations that benefit from the environment. This research was conducted at the hospital, because in hospitals it can produce a lot of waste, therefore hospitals need guidelines to manage waste properly and efficiently with environmental accounting. The purpose of this study is to find out whether the RSUD DR. Sam Ratulangi Tondano has implemented environmental accounting and carried out identification, measurement, recognition, presentation, and disclosure.
Analisis perhitungan harga pokok penjualan meter pascabayar dan meter prabayar dalam menggunakan metode variable cost pada PT. PLN (Persero) ULP Manado Selatan Rianto, Rifka Sharen; Karamoy, Herman; Wangkar, Anneke
Indonesia Accounting Journal Vol 1, No 1 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.25743

Abstract

Pln company, which means a state-owned electricity company, in which this state-owned company has a meter product that helps the public to supply electricity, but in determining the selling price of the meter products orten experience problems because the selling price of the meter products often changes making customers often make complaints towards the company, for that the authors aim to examine the cost of goods sold in the company by using the variabel cost method, the study was conducted using a type of qualitative data to analyze accounting treatment and for the calculation of the author using quantitative data in the form of financial statements in order to calculate the calculation of cost of goods sold, after analysis by using the varibel cost method, the authors get the results under the calculation of variabel cost more profitable and not harming customers or costs that are not interested in calculating the cost of goods sold is the final result of the process of calculating the cost of goods sold of a postpaid meter product and a prepaid meter using the Variable cost method. There are 2 major groups in each sales process that will form the cost of goods sold report, namely production costs and non-production costs. PT. PLN (Persero) ULP Manado Selatan which is the object of research has a calculation of cost of goods in postpaid and prepaid meter products. In the calculation of the company's cost of goods sold is very high for the emphasis on the cost of products that cause very high cost problems, therefore according to the discussion to solve a problem in the calculation of cost of goods sold, the authors use the cost of goods sold calculation with the variable cost method. After recalculation using the variable cost method, the results obtained are lower than the calculation by the company, where the cost of selling postpaid and prepaid meters is lower, the difference is caused by excess loading of costs that should not be included in the cost of goods sold.
Evaluasi pelaksanaan sistem dan prosedur penerimaan kas pada Badan Pengelola Pajak dan Restribusi Daerah Kabupaten Minahasa Selatan Kapoh, Marshela Pinly; Karamoy, Herman; Sabijono, Harijanto
Indonesia Accounting Journal Vol 1, No 2 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.26718

Abstract

One of which can be used as a source of local revenue is cash receipts in government agencies such as offices, other government agencies. As an autonomous region, a new paradigm has emerged in the Indonesian constitutional system which has implications for the implementarion of local government. The purpose of this study was to evaluate the implementation of the system and procedure for cash receipts at the regional tax and levies management agency in the Minahasa Regency. Based on the results of research that the implementation of system and procedures for cash receipts in the Agency for the management of tax and levies in the southern Minahasa regency is in accordance with Permendagri 59 of 2007. System and procedures for local tax and levies include registration, verification, printing, signing of tax invoice, stipulation, issuance, depositing, recording, and filling of tax documents to taxplayes or tax levies. Based on research in the field that the system and procedures for regional financial management contained in Permendagri 59 of 2007, especially in the southern Minahasa regency tax and levies management agency, have been carried out well, it is clear that overall the procedures for receiving cash from authorized officials. In accordance with the result of the study, it can be concluded several things including: the system and procedures for cash receipts blank letter of deposit (BLD) is one ot the very important documents udes in recording cash receipts at the local tax and levies management body in South Minahasa Regency.
Analisis pengaruh biaya kualitas dalam meningkatkan profitabilitas perusahaan PT. Putra Karangetang Tambingon, Ridel; Karamoy, Herman; Pangerapan, Sonny
Indonesia Accounting Journal Vol 2, No 1 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.27713

Abstract

Measuring quality qualitatively gave rise to the term quality cost. Quality costs at PT. Putra Karangetang turned out to have a considerable influence on the profitability of the Company, where by allocating greater costs to control and valuation would reduce the costs of internal failure and the cost of external failure so that the impact on profit was increasing. The purpose of this study was to analyze the effect of quality costs in increasing profitability at PT. Putra Karangetang. The method used is descriptive qualitative method and using Return On Investment (ROI) as a measure of company profitability. ROI value is influenced by the company's net profit compared to the company's total assets, and the results of research prove that quality costs incurred to produce quality products, and the contribution of quality costs greatly affect the increase in profitability of the company.
Co-Authors . Yuniarti ., Wahyuningsih Adiputra, Mandang Adrian, Mersondy T. Agus T Poputra Agus T. Poputra Agus Tony Poputra Ahmad Gazali, Ahmad Aimbu, Gitania Akun, Ismie Iswara Ali, Rukiah Rahman Amal, Muhammad I. Andre Stevan Masihor, Andre Stevan Anggraini, Ririn Maya Anneke Wangkar B. Maramis, Joubert Bagu, Agustin Balo, Daiyana N. Bawon, Rizky Wahyudi Beauty Nathasya Takasili Budiman, Nindy Vannesya Budiman, Tyara Regina Butarbutar, Janrilius Doli Christover, Bryan Chrysti D. Ponto, Chrysti D. Datu, Christian V. David P.E. Saerang David Paul E. Saerang David Paul Elia Saerang Deda, Anita Deni Saray Dhullo Afandi Dhullo Afandy Djohar, Angreani A. Eman, Golda Amelia Figih Fez Sugeha, Figih Fez Fiktor Junaidi Koropit, Fiktor Junaidi Fitri Rahmadani, Fitri Fitria Ayu Lestari Niu Frans, Jennifer Juliana GAGOLA, Gabriela Gebriany Pirade Wenur Gerungai, Natalia Y. T. Gerungai, Natalia Y. T. Gerungai, Natalia Y. Telly Giana Khristy Tundoong, Giana Khristy Ginting, Aulia Margaretha Goni, Christin A. Gosal, Yeremia Greaty Prilen Humiang, Greaty Prilen Ham, Ferry Christian Harijanto Sabijono Hehega, Meilin Heince R.N. Wokas, Heince R.N. Heince Wokas Hendrik Gamaliel Hendrik Manossoh, Hendrik Hendro Tilaar Hendry Victory Supit, Hendry Victory I Gede Suwetja Imbang, Kezia Inggriani Elim Insan, Yamalul Iren Tessa Kapoh Irene Amelia Tebae, Irene Amelia Isini, Adistya Iskandar Wonda Ismail, Yulinar Mulyani Jane Eiva Siwu Jantje J. Tinangon Jenny Morasa Jessica Rumengan, Jessica Jessy D. L. Warongan, Jessy D. L. Jessy D.L Warongan, Jessy D.L Jessy D.L. Warongan, Jessy D.L. Johannes, Steffie M. Jones, Jeni Judhistia Baramuli Julio Yesaya Tampi Jullie J Sondakh Kairupan, Gladys E. Kakinsale, Efafras Juan Kapahese, Indri B. Kapoh, Marshela Pinly Karels, Hana Glorya Karundeng, Frandy Efraim Fritz Kasakeyan, Bella A. Kasakeyan, Bella Angelina Kasenda, Elicia E.D Kewas, Agnes MD Khristian, Edwin Kindangen, Devina A. Kindangen, Wulan Koagouw, Brenda Korah, Theyza Korengkeng, Raymond R. Korompis, Claudia W. M Kountur, Claudia Marlina Kumaat, Victoria Kurniawati Hilimi, Kurniawati Lalonsang, Junior T. A. Lamia, Steldy Latjandu , Lady Diana Latunggamu, Osval B. Lawitan, Iwan Bin Lay, Ferdy Lengkong, Victor PK Lidia Mawikere Lihu, Stevan andi Lijow, Trifena F. Limen, Michelle Meivina Putry Linda Lambey, Linda Lintje Kalangi Lumenta, Anatasia Lumentut, Levana Madesen, Piter Mangnga' Mahfudli Hamdani Lutfi, Mahfudli Hamdani Mahino, Yosceline Mahulette, Brian W. Makalalag, Astri Juainita Malahika, Jehan M. Mamahit, Debora Cindy Mangundap, Rima D. Manuhutu, Yana Aprilia Maradesa, Djeini Maramis, Joubert Marcelino Ransulangi, Marcelino Margie Christanty Poluan, Margie Christanty Maria Tielung Massie, Angela Meilan Masuara, Harlan H. 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