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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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EVALUASI IMPLEMENTASI PAJAK PROGRESIF TERHADAP KENDARAAN BERMOTOR DI KABUPATEN MINAHASA UTARA PROVINSI SULAWESI UTARA Adiputra, Mandang; Karamoy, Herman; Pangerapan, Sonny
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.13.03.20778.2018

Abstract

            Motor vehicle tax is a potential tax in local revenue. Progressive tax on motor vehicles is valid from January 2012 in North Sulawesi based on the implementation of the Provincial Regulation No. 7 of 2011 on Regional Taxes. The purpose of this study is to know the implementation of progressive tax on motor vehicles in North Minahasa District and to determine the inhibiting factor appear in the implementation of progressive tax implementation. The method used in this research is descriptive method that is by collecting data from the results of the research and then analyzing and drawing conclusions from the research. The results obtained that the implementation of progressive tax on motor vehicles in North Minahasa District has been implemented based on existing regulations and taxpayers also have to pay motor vehicle tax based on prevailing rates. However, there are inhibiting factors in the implementation of progressive tax, namely the factor of officers who carry out data collection because often vehicle owners are not in place, facilities and infrastructure factors because not all taxpayers can pay during SAMSAT office hours, the factor of SAMSAT are input errors vehicle owner data, and the factor of the people who are still not aware of the progressive tax rate.Keywords : Motor Vihecle Tax, Progressive Tax, Implementation
ANALISIS PROSEDUR PELAKSANAAN PENGELOLAAN DANA DESA PADA DESA PASSI 2 KECAMATAN PASSI BARAT Bawon, Rizky Wahyudi; Karamoy, Herman; Warongan, Jessy D.L
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.20990.2018

Abstract

Village Fund Management requires accountability of an apparatus in its management and it is necessary to apply good governance principles that is accountability. In village fund management, the village government planning phase prepares the village government's annual financial plan as set forth in the Village Revenue and Expenditure Budget (APBDesa). It is also very important to be understood precisely and correctly is the duties and responsibilities of each village fund manager. The purpose of this study is to find out how the procedure of the implementation of village fund management in Passi 2 Village of West Passi District. The method used is descriptive method. The results showed that the management and accountability of Village Funds in Passi 2 Village West Passi District Bolaang Mongondow Province North Sulawesi Province has been in accordance and have followed the procedures based on Law no. 113 Year 2014 on the management of Village Funds where the intended target is the Village and in implementing its program discussed with the Village Government and Village People's Consultative Board (BPD).Keywords: Management, Accountability, Village Fund
ANALISIS PENERAPAN AKUNTANSI ZAKAT, INFAQ/SEDEKAH PADA BADAN AMIL ZAKAT NASIONAL KOTA KOTAMOBAGU Rahmadani, Fitri; Karamoy, Herman; Afandi, Dhullo
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.20905.2018

Abstract

The application of accounting zakat in management of zakat, infaq/charity is very recommended that creation of tranparent financial reporting and accountability. While the main principle of zakat management still putting honesty and the trust of these factors make less disbelief muzakki to zakat management. The purpose of this study was to determine the application of accounting zakat based on SFAS No. 109 on Baznas Kotamobagu City. While the purpose of the application of SFAS No. 109 which is to regulate the recognition, measurement, presentation and disclosure of transactions zakat, infaq/charity to the other amil zakat institutions nationwide. This type of research is a qualitative study using descriptive methods. From the result of this research in the recognition, measurement and disclosure Baznas Kotamobagu City has not fully implemented in accordance with SFAS No. 109, for presentation and financial reporting Baznas Kotamobagu City only reports the reception and distribution of zakat, have yet to implement component based on SFAS No. 109. In this case you should Amil Zakat Kotamobagu City soon prepare a report based on SFAS No. 109 so that the main principle of amil zakat board Kotamobagu City not only honesty and trustworthy but also accountability and transparency.Keywords : Accounting Zakat, Infaq /charity, Financial Statements
ANALISIS EFEKTIVITAS DAN KONTRIBUSI BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN TERHADAP PAJAK DAERAH PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KABUPATEN MINAHASA Koagouw, Brenda; Karamoy, Herman; Lambey, Robert
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.21160.2018

Abstract

Local tax is one of the income source which came from every region and can be improve depends on the situation of every region and they have extensive rights to excavating, managing, and using all the natural resources also another potential which can be found in its region. The income which came from local tax from time to time must be increased because if the income of local tax revenue increase, then the income of tax revenue in its region also increase as well. One of the most potential local tax income is duties on acquiring land and building rights. The purpose of this research is to find out about the effectiveness and the contribution of duties on acquiring land and building rights in Minahasa Regency. The analysis method used in this research is descriptive with quantitative approach. The result of this research found out that the effectiveness of duties on acquiring land and building rights in 2013-2017 is in the criteria of “very good” while the contribution of duties on acquiring land and building rights to local tax at 2013-2016 still in the criteria of “not good” but in the year of 2017 the contribution has improved and is in the criteria of “pretty good”. Keywords : Effectiveness, Contribution, Tax Income, Duties On Acquiring Land And Building Rights, Local Tax
PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN DAN KOMPETENSI PEGAWAI PAJAK TERHADAP KEPUASAN WAJIB PAJAK Rembet, Ariel; Karamoy, Herman; Elim, Inggriani
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.21250.2018

Abstract

Taxpayer satisfaction is very important in forming a positive view of the tax authorities. Starting with satisfaction, the taxpeyer does not feel aggrieved when paying taxes. It is also expected that with this satisfaction, the taxpayer will voluntarity pay taxes. The purpose of this study is to register the tax administration system and the tax competency of tax operators on the manado pratama tax service office. This study uses a quantitative approach, collection methods data is carried out through questionnaires. The sample of this study was 100 respondents, which was accidental sampling. Data analysis using statistical tech niques such as vallyditi test, reliability test for questionnaire. Besides the classic assumption test, multiple linear regression, determination coefficient for proof of hypothesis. The results show that the modernization of tax administration systems and the competence of tax employees simultaneously have a significant effect on taxpayer satisfaction. Partially from the results of tasting the test of modernization of the tax administration system and the competence of tax employees have a significant effect on taxpayaer satisfaction. The results of this study suggest that employees and all parties related to the tax service office manado tax service office must pay attention to the  factors of the modern tax administration system and tax employees competence. Quality services from tax employees can make taxes feel comfortable and satisfied to fulfill their obligations to pay taxes.Keywords : Modenization of tax administration system, tax employee competence, taxpayer satisfaction.
PENERAPAN SISTEM KEUANGAN DESA (SISKEUDES) PADA ORGANISASI PEMERINTAHAN DESA (STUDI KASUS DI DESA SUWAAN KECAMATAN KALAWAT KABUPATEN MINAHASA UTARA) Malahika, Jehan M.; Karamoy, Herman; Pusung, Rudy J.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.21514.2018

Abstract

This research aims to analyze the Implementation of Village Financial System (SISKEUDES)  towards the government organization in Suwaan Village Kalawat Subdistrict North Minahasa Regency. This research using qualitative research approach as using primary data, which were in the form of interview and secondary data. The informants are the village head, the village secretaries, and the head of village government affairs. The result showed that : (1) The implementation of Village Financial System in Suwaan Village has running well (2) The procedure of SISKEUDES utilization done by 4 stages which are : Planning, Implementing, Administrating, and Reporting (3) Village Financial System has been giving the positive influence towards the performance of each employee. Therefore, Village Financial System holds an important role upon village government that impact directly by the employee of village. This is as accordance with the purpose on the implementation of Village Financing System which is to assist the work of villagers’ employee.Keywords: Village Financial System, Village Government
ANALISIS POTENSI PAJAK DAERAH DAN RETRIBUSI DAERAH SEBAGAI SUMBER PENDAPATAN ASLI DAERAH KABUPATEN HALMAHERA UTARA Hehega, Meilin; Karamoy, Herman; Gerungai, Natalia Y. T.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.21597.2018

Abstract

This study aims to analyze the types of local taxes and user charges on the growth and contribution to total taxes and levies. Identify into prime, potential, growing and underdeveloped classifications. The data used are primary and secondary data in North Halmahera Regency with research period of 2012 – 2016. Analyzer used is growth analysis, contribution analysis and overlay analysis. The results of this study indicate that the growth and contribution of types of taxes and levies fluctuated during the 5-year budget. Based on the analysis of restaurant tax overlay and levy building permit is a type of local tax that has the potential to be developed in order to increase local revenue.Keywords: growth, contribution, potential of local taxes and levies
ANALISIS SISTEM PEMUNGUTAN, PEMBAYARAN, PENCATATAN DAN PELAPORAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN PULAU MOROTAI Mahino, Yosceline; Karamoy, Herman; Pusung, Rudy J.
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 04 (2018): Going Concern Vol.13 No.4 Desember 2018
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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

Abstract

One of the efforts made in national development is the implementation of autonomy area. With regional autonomy, an autonomous region must be able to take care of and arrange the financing of the area itself. In order to implement the sector policy which plays an important role in regional financing is local revenue. Original regional income that sourced from tax revenue, levies and other legitimate regional revenues. Local Tax is one source of local revenue potentials that can be developed throught local tax revenues. Morotai Island Regency is one of autonomous district that has large potential resources, one of which is non-metallic minerals and rocks tax, but have not been managed effectively. The purpose of this study is to analyze whether the collection system, payment, recording and reporting of Non Mettalic mineral and Rocks tax already in accordance with Undang-Undang No 28 Tahun 2009 and Peraturan Pemerintah Nomor 55 Tahun 2016. The analytical method used is descriptive method. Based on the results of the study, it can be concluded that collection system, payment, recording and reporting of Non Mettalic mineral and Rocks tax is already appropriate with Undang-Undang No 28 Tahun 2009 and Peraturan Pemerintah Nomor 55 Tahun 2016 but in BPKAD still not a Standar Operation Procedur (SOP) for tax revenue. Internal Control for Non Metallic Mineral and Rocks tax using analysis COSO are sufficient only to needan increase in the risk assessment component.Keywords: Non Mettalic Mineral and Rocks Tax, Collections System, Payment, Recording, Reporting, Internal Control
ANALISIS PERHITUNGAN LABA KENA PAJAK PADA PT. TIGA JAYA LESTARI GORONTALO Lumentut, Levana; Karamoy, Herman; Afandi, Dhullo
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.22106.2018

Abstract

PT. Tiga Jaya Lestari Gorontalo is one of the companies in Gorontalo, Gorontalo Province that will have the freedom to be more self-assertive among international hotel groups in Gorontalo that offer many similar products and services to customers. PT Tiga Jaya Gorontalo is a hospitality service company. Used to identify income and costs charged in calculating taxable profits, conducting tests on fees charged in connection with applicable tax regulations. This study aims to determine the suitability of the calculation of taxable profits from the company against applicable laws and regulations. This research method uses descriptive methods and the type of research used is descriptive qualitative. In this study, the profit after fiscal corrected amounting to Rp1,225,702,726.00 and fiscal profit before correction on the report is before correction and after Rp624,142,677.00 for the calculation of Taxable Profit using tariff 17 paragraph 2a at a rate of 25% Law No. 36 of 2008 Borrowing income tax The company must pay taxes in the amount of before Rp. 17,565,348,847.00 for payment of taxable income in the amount before Rp. taxable income amounting to Rp227,626,960.00 using the rate of article 31 E.Keywords : calculation of taxable profit, profit and loss, fiscal correction
PENGARUH TABUNGAN DAN DEPOSITO TERHADAP RENTABILITAS BANK PEMERINTAH PERIODE 2008-2011 Yuniarti, .; Karamoy, Herman
ACCOUNTABILITY Vol 2, No 1 (2013): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.2346.2.1.2013.85-92

Abstract

In Indonesia, banks are important in supporting economic development. It is given that the banking relation with bank institutions have a strategic function primarily as an institution that bridges the parties who have surplus funds to those who need funds. Funds raised from the public in the form of savings and deposits. Banking sector is one factor that the government's attention because the bank is one of the sources of capital that is needed by the community in running its operations. Bank as one of the government's workers are required to successfully develop its participation.This study uses secondary data published financial statements quartely satae owned banks during the period 2008-2011. This study uses a population of 4 state banks in Indonesia, BNI, BRI, BTN and Bank Mandiri.The analytical method used was multiple linear regression analysis, and hypothesis testing used for statistical testing of the F test dan t test. By using SPSS Software Version 20.0 for windows.The results showed that simultaneous saving and deposit significant effect on the rentability of state-owned banks the period 2008-2011. Partially shows that savings variables affect the rentability of state-owned banks. In partial deposit no significant effect on the rentability of state owned banks. Keywords: savings, deposits, and rentability.
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. Matei, Angela Mulyani Megha Cicilia Rawung, Megha Cicilia Meilany Kesek Meilany Kesek Kesek Meily Kalalo Meily Y. B. Kalalo, Meily Y. B. Mende, Inri Aprisilia Mene, Restika Eklesia Merry Inggrid Siwy, Merry Inggrid Mokoginta, Rachaya Meydina Mokoginta, Rahfan Mokoginta, Rena Mustari Monica Supriyadi, Monica Monoarfa, Lydiastuti Musadi, Claudia Relia Nangoi, Grace B Natasya, Toisuta Novenia Ngamelubun, Meylania Yutta Novi S Budiarso Novi Swandari Budiarso Novia Cynthia Maradesa, Novia Cynthia Nurul Fitah Anwar Olana Christin Pasodung Olfiani E. Palandeng, Olfiani E. Ompusunggu, Tutur P. E. Saerang, David Pabunna, Adriana N. Paledung, Marannu Palimbong, Desi Diyanti Pangemanan, Ireine Wulan Pangerapan, Thressa Resita Pantow, Yunika Handayani Pattimahu, Dewarti M.M. Pauweni, Sherly Pelealu, Iwan Pelleng, Benaya Pelleng, Stephany Ch. Pobela, Resti Wisna Pondaag, Naomi G.H Ponto, Rosalini Thavinia Prijantoro, Agatha Priti Dwiningtyas Priska Sigarlaki Purba, Yelfindi Rachel Anly Marilyn Lingkanwene Wullur, Rachel Anly Marilyn Lingkanwene Rembet, Ariel Rerung, Elypaz Donald Rewah, Gabriella G. Riadiani Anastasia Tiwang, Riadiani Anastasia Rianto, Rifka Sharen Robert Lambey Rompas, Merlin Arliany Rori, Midian Cristy Roring, Pricilla Roxenne Rotinsulu, Paula Rudi Pusung Rudy J. Pusung Rudy Pusung Rumagit, Arleina Rumengan, Hutri Elisa Agnes Runtuwene, Cecilia Angelina Sabijono, Aprillia Kartini Saerang, Regina T. Sandag, Eltie Christi Santrinita Jumame Sarundayang, Markus Stenny Sela, Arther Y. Senduk, Lidia Sendytha Eunike Wowor Sherly Pinatik Sifrid Pangemanan Sigit Prabawa Simangunsong, Endang Sepriani Sinaga, Feren L. Sintje Rondonuwu, Sintje Sisilia Marina Runtuwene Soeiswanto, Chintya Soeliongan, Christofel D. Sondakh, Patrick Richard Sonny Pangerapan, Sonny Stanley Kho Walandouw Stanly Alexander Stanly W. Alexander Steven J. Tangkuman Steven Tangkuman Subjarwadi, Shinta Suci, Tri Sukma Melati Sudarwati, Nina Sulangi, Pricilia Supu, Inka Shefrani Sutarman, Aman Takatelide, Gesela Tala, Olifia Talibonso, Miranda A. Tambariki, Brayel Topan Tambingon, Ridel Tampanatu, Steady Bent' Tania, Beauty Theresia Tarega, Simon Tempoh, Randy the, theresiana Toar, Oktavia Treesje Runtu Tumbel, Arnestha Tumbel, Jinnyfer J.F Tumbel, Natalia Gladys Turangan, Grace M. Ventje Ilat Victorina Z. Tirayoh W. Alexander, Stanly W. Wangarry, Andreas R Wangkar, Aneke Waroh, Rosario Betris Warongan, Jessy Warongan, Jessy Weku, Priscillia Wenas, Jacqualine G. WIBOWO, Ahrizlia Sahidevi Wibowo, Yohanes R.H Windah, Nadia Marcella Winston Pontoh Wokas, Heince Rudy Nicky Yeny, Yeny Yuanita Iva Maya Singal, Yuanita Iva Maya Zamzam, Irfan