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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 Enrichment : Journal of Management Formosa Journal of Multidisciplinary Research (FJMR) Journal of Finance and Business Digital (JFBD) Journal of Governance, Taxation, and Auditing Asian Journal of Applied Business and Management (AJABM) The Contrarian: Finance, Accounting, and Business Research Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis
Robert Lambey
Universitas Sam Ratulangi
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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ANALISIS PERLAKUAN AKUNTANSI ASET TETAP PADA DINAS PEKERJAAN UMUM (PU) PROVINSI SULAWESI UTARA Tipan, Akhyar; Saerang, David Paul Elia; Lambey, Robert
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 1 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.1.10558.2016

Abstract

Fixed assets have a very important role for the smooth operation of government services to maximize the activity takes appropriate policy in the management of fixed assets. Department of Public Works (PU) North Sulawesi is an institution that supports the affairs of the District / Town in the field of public works who carry out tasks in the District / City of North Sulawesi. Service vehicles, equipment and machinery, land, buildings, roads, and the fixed assets owned by the Department of Public Works North Sulawesi and very important in supporting the activities of government services. This study aimed to analyze the accounting treatment for fixed assets at the Department of Public Works North Sulawesi what was in accordance with Regulation 71 Year 2010 Statement of Government Accounting Standards (PSAP) No. 07 of the fixed assets. The method used is descriptive analysis method with a way to understand the reality and compare it with the theory that the researchers studied so it can be concluded. In the study the accounting treatment of fixed assets has been good. In practice, in the way of acquisition of fixed assets Public Works Department to make a purchase in cash, Department of Public Works has not shrunk its fixed assets where it is not in accordance with the Governmental Accounting Standards applicable, Department of Public Works to stop the fixed assets that are not used by way of eliminating it from the balance sheet and transferred to the post other fixed assets, as well as in the presentation and disclosure, the Department of Public Works has revealed the fixed assets in accordance with accounting standards applicable rule.
ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) DALAM PENYAJIAN LAPORAN KEUANGAN PADA KOPERASI PEGAWAI REPUBLIK INDONESIA (KPRI) GELORA PENDIDIKAN KOTA TOMOHON Rolos, Renaldy Fernando; Sondakh, Jullie J; 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.11.2.13061.2016

Abstract

Financial report are a formal report of the financial activities of an entity including a cooperative and prepared as a responsibility of management to internal and eksternal parties. The existing Generally Accepted Accounting Standards are yet a diffifult to be implemented by a cooperative because the existing standards more devoted to a large entities and have a  public accountability . IAI has issued financial Accounting Standards of an entity without Public Accountability or know as SAK ETAP. SAK ETAP is intended to accommodate needs of an entity, wich significantly does not have any accountability, to operate as such Small and Medium Enteprises (SMEs) and a cooperative. This research is aimed to evaluate SAK ETAP implementing in Financial statement of KPRI “Gelora Pendidikan” Kota Tomohon. KPRI “Gelora Pendidikan” Kota Tomohon is a cooperative in savings and loans bussiness. Research method are descriptive comparative by comparing primary and secondary data. It is found that a cooperation’s financial report as of 2015 not yet complied with SAK ETAP priciples and a few report have not presented like Cash flow statement and Statement of changes in equity. It is cause by limitied of accounting skills gained by its human resources.Keywords :SAK ETAP, Finacial Statement.
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
EFEKTIVITAS KINERJA JURUSITA PAJAK DALAM MELAKUKAN PENAGIHAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA MANADO DAN KANTOR PELAYANAN PAJAK PRATAMA BITUNG Afrilia, Megi; Sondakh, Jullie J.; 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.11.3.13131.2016

Abstract

In the effort of securing national revenue the work of Tax Bailiff is needed, for if everything is delegated to the Tax Payer, then the achievement of targets could not be guaranted. When making tax collection, performance of Tax Bailiff are affected by various things: limited numbers of Tax Bailiff, unkown address of the Tax Payers or Tax Guarantors, and more. The purpose of this study is to determine the level of performance evectiveness of the Tax Bailiff when making tax collection at Manado Tax Office and Bitung Tax Office. The research needs quantitative data, uses primary data, and uses descriptive analysis research method.The result indicates the level of performance evectiveness of Tax Bailiff by the year of 2014 at Manado Tax Office are 56,82% (non-efective), while Bitung Tax Office are 47,83% (non-evective). The level of performance evectiveness of Tax Bailiff by the year of 2015 at Manado Tax Office are 51,37% (non-evective), while Bitung Tax Office are 63,52% (less-evective). Keywords: Tax Collecting, Tax Bailiff, Tax Due.
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
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 SISTEM AKUNTANSI PEMBERIAN KREDIT AGUNAN RUMAH (KAR) PADA PT. BANK TABUNGAN NEGARA KANTOR CABANG MANADO Piay, Yeremia Stevanus Elim; Elim, Inggriani; Lambey, Robert
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.13.02.19107.2018

Abstract

Home mortgage loan is a credit facility from PT. Bank Tabungan Negara Branch Office Manado that can be used for various consumer needs by pledging the residence / apartment / shop / house. Implementation Granting of mortgage loans PT. Bank Tabungan Negara Branch Office Manado can be said easy and fast because it uses a good system. The credit accounting system is required to describe the system and procedures for crediting, and how the implementation of internal control over lending. The research method used in this thesis research is descriptive qualitative method that is by collecting data from research result then analyze it and draw conclusion from research, and research type used is descriptive skin. The results obtained that the accounting system of giving credit home mortgage  at PT. Bank Tabungan Negara Branch Officer Manado runs well, and in accordance with the standard set, and is supported by the system E-loan, and Implementation of internal controls in the accounting system of home mortgage loans at PT. Bank Tabungan Negara Branch Officer Manado already meets the internal control elements of COSO well, as it is carried out in accordance with the standard operating policy guidelines of the procedures and policies of the directors.Keywords : Credit, Accounting System, Analysis
EVALUASI PENGENDALIAN INTERNAL SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENERIMAAN KAS PADA PT. HASJRAT ABADI CABANG MALALAYANG MANADO Kalumata, Novita; Nangoi, Grace B.; 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.12.2.18650.2017

Abstract

            Internal Control Accounting Information System serves to maintain the company's wealth to check the accuracy and reliability of accounting data financial statements, encourage efficiency, and encourage compliance with management policies. Improper sales and cash receipts management will be detrimental to the company. Therefore, companies need the internal control of accounting information system sales and cash receipts in order to reduce the possibility of fraud, waste, ineffectiveness and inefficiency that can harm the company. The purpose of this study is to evaluate the internal control of accounting information systems sales and cash receipts at PT. Hasjrat Abadi Malalayang Manado Branch. This research uses a descriptive method. The results Show that the internal control of accounting information systems sales and cash receipts at PT. Hasjrat Abadi Malalayang Branch Manado is appropriate, it is seen from the implementation of elements of internal control is adequate and adequate supported by policies and procedures of sales and cash receipt is good in accordance with the theory of COSO.Keywords: Internal Control of Accounting Information System, Sales and Cash Receipts
ANALISIS POTENSI DAN EFEKTIVITAS PENERIMAAN PAJAK RESTORAN DI KOTA TOMOHON Makalew, Maria Debora; Nangoi, Grace B.; Lambey, Robert
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.13.02.19083.2018

Abstract

            Restaurant tax is one of the solutions to increase local revenues, since one of the region’s largest indigenous revenues is contributed by taxes in the City of Tomohon. The purpose of this research is to know the potential and effectiveness of restaurant tax in Tomohon City. The result showed that the realization of restaurant tax obtained exceeds the target of restaurant tax that has been set but the target tax restaurant has a very far difference from the potential tax restaurant. This is evidenced by the calculation of the difference between the target of restaurant tax receipts to the potential of restaurant tax revenues. The level of tax effectiveness of Tomohon City restaurant is fiscal year 2013-2016 is considered “very effective”. It can be seen from the realization of tax revenue every year that exceeds the target of tax revenue. The result of the research can be concluded that, the tax revenue of restaurants in Tomohon City has been very effective but it does not reflect the actual potential, therefor the Regional Finance Agency of Tomohon should optimize the income of restaurant tax in order to increase the local revenue.Keywords : Restaurant Tax, Admission Potential, Effectiveness
PENGARUH KOMPETENSI APARATUR SIPIL NEGARA DAN KUALITAS SISTEM AKUNTANSI INSTANSI TERHADAP KUALITAS PENYAJIAN DANA DEKONSENTRASI DALAM LAPORAN KEUANGAN DI PROVINSI SULAWESI UTARA Pontoh, Arthur Johanes; Nangoi, Grace B.; 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.12.2.18629.2017

Abstract

The purpose of this study aims to know the influence of State Civil Apparatus competence and system quality of agency accounting on the quality of presentation of deconcentration funds in the financial statements in North Sulawesi. Data collection by questionnaire from 42 respondents in Regional Apparatus Work Unit in North Sulawesi which manages deconcentration funds. Data were analyzed using Multiple Linear Regression analysis method with the help of SPSS 22. The results of this study indicate that the State Civil Apparatus competence partially has an effect on the quality of presentation of deconcentration funds in the financial statements with test results (thitung 2,573 > ttable 2,02269 and the significance value is 0,014 < 0,05). While system quality of agency accounting does not affect the quality of presentation of deconcentration funds in the financial statements with test results (thitung 0,861 < ttable 2,02269 and the significance value is 0,395 > 0,05)Keywords: State Civil Apparatus Competence, System Quality of Agency Accounting, Quality of Presentation of Deconcentration Funds in the Financial Statements.
Co-Authors Agus T. Poputra Ajeng Citralarasati Mardjani Akhyar Tipan, Akhyar Aud, Lia Baguna, Stacy Englyn Barasongka, Meyke N. W. P. Bogar, Joel Jonathan Mahonis Carolina Carolina, Carolina D. Latjandu, Lady Datu, Christian V. David P. E. Saerang David P.E Saerang David Paul Elia Saerang Devika Korua, Devika Dunggio, Valda Eman, Golda Amelia Fajriansyah, Yudi Febyola Yona Barguna Feisi Ninsi Prong Firginia Byll Fitria Novita Ningtyas Gabriela Fiolita Pandoh, Gabriela Fiolita Gerungai, Natalia Gombo, Marselino Grace B. Nangoi halim, syalomitha Harijanto Sabijono Hendrik Gamaliel Hendrik Gamaliel Hendrik Manossoh, Hendrik Herman Karamoy I Gede Suwetja Inggriani Elim Jantje J. Tinangon Jantje J. Tinangon Jenny Morasa Jullie J Sondakh Kadjudju, Delyane Kalumata, Novita Kamaruddin, Ani Karamoy , Herman Kartika, Citra Ayu Kawenas, Calvien Koagouw, Brenda KOLEANGAN, Justy Nathaneil Pangkey KOPOJOS, Peter Marshall Lady D. Latjandu Lakada, Injilita Novitasari Linda Lambey, Linda Lintje Kalangi Lolowang, Missi Injilia Makahinda, Edgar Eleazar Makalew, Maria Debora Malango, Dea Ananda Mangeber, Sandy Robert Mangirang, Regina M. Maradesa, Djeini Marsel, Alprayanto Megi Afrilia, Megi Merlin Gebriela Katiandagho Monalisa . Moniaga, Maura Agustin Angelica Munaiseche, Claudio V. Nangoi, Grace B Natasya, Toisuta Novenia Novita Melina Kumesan, Novita Melina Pailaha, Marcelio Piay, Yeremia Stevanus Elim Pitoy, Elsa Samaria Polii, Florida P. K. Poluakan, Marselino Jeheskiel Ponto, Regina G. G. Pontoh, Arthur Johanes Poputra, Agus T. T. Pricilia Veronika Timban, Pricilia Veronika R. Jordan Niratmika Baskoro, R. Jordan Niratmika Rachel Danielle Adriana Aling Ratnasari, Cicillia Rawis, Gracela Renaldy Fernando Rolos, Renaldy Fernando Rika Dwi Aprianty, Rika Dwi Rompas, Debora Helen Rompas, Jarden Natanael Rorimpandey, Gabriela G. Rorimpandey, Mutiara Deivana Rotinsulu, Megantika J. sagemba, ahgnes olivya Sahabati, Nathasya Claritha Edith Salim, Yuricha Fransis Aprilia Sarundayang, Markus Stenny SENDIANG, Melvin Keneth Warguna Sheren Korompis Sifrid S. Pangemanan Sintje Rondonuwu, Sintje Sompotan, Kleef Sondakh, Jullie Jeannete Sonny Pangerapan Stanly W. Alexander Steven J. Tangkuman Supardi, Rendi Yehezkiel Tambunan, Erwin H. Tawas, Viktor B. J. The, Gabriela Stefanny Timang, Agusta Komeshky Treesje Runtu Treestje Runtu Uisuma, Putri Melani L Usman, Iin Febrianti Ventje Ilat Voerman, Chriseva D. F. Wae, Dominika Wajongkere, Jessica Warongan, Jessy D. L Weku, Priscillia WIBOWO, Ahrizlia Sahidevi WIJAYA, Aureliano G T B Winston Pontoh Wulan D. Kindangen, Wulan D. Zwingly Juliano Stefanus Pangkey, Zwingly Juliano Stefanus