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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Indonesia Accounting Journal Formosa Journal of Applied Sciences (FJAS) Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Lidia Mawikere
Universitas Sam Ratulangi
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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ANALISIS PENERAPAN PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 TERHADAP PERTUMBUHAN JUMLAH WAJIB PAJAK DAN PENERIMAAN PPH PASAL 4 AYAT (2) Dunggio, Jelly Anggraeni; Elim, Inggriani; Mawikere, Lidia
JURNAL RISET AKUNTANSI GOING CONCERN Vol 12, No 2 (2017): Jurnal Riset Akuntansi Going Concern
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

The Government through the Directorate General of Taxation has stipulated Government Regulation (PP) Number 46 Year 2013 concerning Tax on MSMEs. In helping small and medium economic activities, the government provides tax services for the UMKM Taxpayers with a 1% tax rate charged on the gross sales cycle of up to Rp 4.8 billion per year. This study aims to explain the growth of the number of taxpayers, before and after the application of PP. No. 46 Year 2013, also aims to explain the acceptance of Income Tax Article 4 Paragraph (2) in the working area of KPP. Pratama Luwuk. This research uses descriptive qualitative analysis method. The results of this study indicate that after the application of PP. No. 46 Year 2013 has decreased the growth of taxpayers by -2.43%, while the average income tax Article 4 Paragraph (2) from PPh UMKM for forty-two months since the implementation of PP. No. 46 Year 2013 is 2.58% with Very Less criteria. In the future, the government especially KPP Pratama Luwuk must be more active and keen in exploring the potential of tax revenue and maintain performance in managing tax revenue, and to evaluate the implementation of PP.No. 46/2013 as the next policy review.Keywords: Government regulation No.46 of 2013, income tax, receipt.
EVALUASI PELAKSANAAN PEMUNGUTAN DAN PROSEDUR PENCATATAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) DI KOTA MANADO Imon, Alfira Irene; Sabijono, Harijanto; Mawikere, Lidia M.
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.12.2.17388.2017

Abstract

Land Tax and Rural and Urban Buildings (PBB-P2) is a new type of tax for regions. The enactment of Law Number 28 Year 2009, then all revenues from UN-P2 are regional rights because the process of data collection, appraisal, determination, administration, collection/collection and service of PBB-P2 is held fully by local government (regency/municipality). The transfer of PBB-P2 management rights to local government is done no later than January 1, 2014. The purpose of this research is to know how the collection and recording procedure of Land and Rural Land and Urban Tax in Manado City. This type of research uses descriptive qualitative analysis method by describing the reality or the state of an object studied that is directly related in this research. The result of the research shows that the implementation of PBB-P2 collecting as local tax in Manado City has been running well and is in accordance with the existing procedures, although there are still shortcomings and obstacles in the implementation of the collection. Based on the accounting records of the Manado Regional Tax and Retribution Board of Manado has been implemented in accordance with Government Regulation No. 71 of 2010, although there is still a journal entry that is not applied because the journal entry is made by depositing income from the treasurer's cash to the local treasury and direct payment to the cash account areas conducted by the taxpayer.Keywords : collection, recording, PBB-P2
EVALUASI PERLAKUAN AKUNTANSI ASET TETAP MENURUT PSAK NO. 16 PADA PT BANK MALUKU MALUT CABANG TOBELO Ruata, Deisy Seleste; Tinangon, Jantje J.; Mawikere, Lidia M.
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.13.02.19663.2018

Abstract

The Bank is a financial institution whose main function is to raise funds from the community, and also provide services in the form of banking services. A bank in carrying out an operational activity always requires a variety of equipment, equipment, vehicles, and other means in terms of supporting activities carried out called fixed assets. This study aims to see how the accounting treatment of fixed assets, whether implemented in accordance with PSAK No. 16. Type of research used by the authors is qualitative data. Data source used is primary data. The method of analysis is descriptive method. The result of the research shows that PT Bank Maluku Malut Tobelo Branch in calculating depreciation using straight-line method of accounting treatment of fixed assets in terms of distribution, measurement, valuation, and presentation there is no problem at all applied by PT Bank Maluku Malut Tobelo Branch complies with the standard statement financial accounting No. 16.Keywords : Evaluation Treatment, Accounting, fixed assets,
ANALISIS PENERAPAN SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) KEUANGAN PADA BADAN KEUANGAN DAN ASET DAERAH KABUPATEN MALUKU TENGGARA Rahantoknam, Trivena Anastasia; Tinangon, Jantje J.; Mawikere, Lidia M.
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.12.2.18058.2017

Abstract

Financial SIMDA is an application program that is shown to assist Local Government in the area of financial management. The purpose of the implementation of financial SIMDA is to produce financial statements and financial information in a timely, complete, accurate, and reliable manner in accordance with the prevailing provisions and encourage the realization of Good Governance and the implementation of regional financial management based on information technology. The purpose of this research is to analyze the implementation of Financial SIMDA in BKAD of Southeast Maluku Regency. The research method used is descriptive qualitative. The results of the research indicate that in general the staff of BKAD of Southeast Maluku Regency have understood the meaning of financial SIMDA. Factors that have to support implementation of SIMDA financial implementation that is communication, attitude / disposition and bureaucracy structure. Meanwhile, the inhibiting factor is human resources. The quality of information generated by financial SIMDA can be understood, relevant, reliable, and comparable.Keywords : Financial SIMDA,Impplementation SIMDA
EVALUASI PENATAUSAHAAN BARANG MILIK DAERAH MENURUT PP NO. 27 TAHUN 2014 PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KOTA MANADO Supit, Priscila T.; Tinangon, Jantje J.; Mawikere, Lidia M.
JURNAL RISET AKUNTANSI GOING CONCERN Vol 12, No 2 (2017): Jurnal Riset Akuntansi Going Concern
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Administration is the activity of managing assets that includes bookkeeping, inventorying and the reporting of region’s asset according to the terms and condition that applies. Administration has an important role in policy making, as all policy will be better and more suitable with accurate and valid data that comes from the act of administration. The main objective of this research is to find out whether the managing of regionals assets towards the Financial and Asset management Agency of the City of Manado is according to Government’s Regulation No. 27 Year 2014. The method of analysis that is used on this research is the qualitative descriptive method. The result of this research shows that the administration of regional’s assets towards the Financial and Asset management Agency of the City of Manado has been implemented but not according to Government’s Regulation No. 27 Year 2014. The cause of the reporting mechanism failing to follow the Government’s regulation No. 27 Year 2014 is due to the failure of Asset management Agency of the City of Manado not having a Goods Authority. Therefore the Asset management Agency of the City of Manado needs to create the Department of Regional Technical Implementation so that the head of the department will be the Goods Authority and will be in charge of creating the semester and yearly reports. Keywords: Administration, Region’s Asset According
ANALISIS PAJAK PENGHASILAN PASAL 23 ATAS JASA FREIGHT FOWARDING PADA PT. ENERGY LOGISTICS CABANG MANADO Akerina, Enrico; Tinangon, Jantje J.; Mawikere, Lidia M.
JURNAL RISET AKUNTANSI GOING CONCERN Vol 12, No 2 (2017): Jurnal Riset Akuntansi Going Concern
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

This study discusses the Income Tax Article 23 withholding treatment of a series of transactions conducted by the Freight forwarding . the authors conducted an analysis of the suitability of the practice of withholding tax by Act No. 36 of 2008. Results of this analysis will eventually be recommended to the PT . Energy Logistics so as not to make a mistake in the determination of article 23, particularly in Freight forwarding service activities, since not all of these activities subject to Income Tax Article 23. At the PER178/PJ/2006, stated that the services of Freight forwarding is the object of withholding income tax article 23, while according to the latest regulations PER70/PJ/2007, Freight forwarding services not subject to withholding income tax article 23, but there are some services that a positive list of Income Tax Article 23 refers to the object on which PER-70/PJ/2007 such as storage services, brokerage services, packing services, pest control services are mostly done by Freight forwarding. This gives rise to multiple interpretations for implementers and users Freight forwarding services over a series of Freight forwarding services because of the uncertainty between the two rules.Keywords : Object list Positive article 23 of Income Tax, Freight Forwarding
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE TRADISIONAL DAN ACTIVITY BASED COSTING (ABC) PADA UD. CELLA CAKE DAN BAKERY MANADO Kamasih, Jimmy; Saerang, David. P. E.; Mawikere, Lidya
ACCOUNTABILITY Vol 4, No 2 (2015): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.10522.4.2.2015.28-40

Abstract

Activity Based Costing System can provide information for the better of cost calculation and can assist management to manage the company efficiently and gain a better understanding on competitive advantages, strengths, and weaknesses of the company. So that with Activity Based Costing can present carefully the information of cost product and accurately to the interests of management and comparing the cost calculation of production by using traditional methods and Activity Based Costing (ABC) at UD. Cella Cake and Bakery Manado. The purpose of this study was to determine the cost calculation of production using traditional methods and Activity Based Costing (ABC). The research method used is descriptive method. The results showed that the cost calculation of production using Activity-Based Costing System provides results that are more expensive than traditional systems on Pizza Chicken Bread, Sausage Bread and donuts. Traditional systems provide greater profit than the Activity-Based Costing system, because the calculations with the traditional system using only one cost driver so make inefficiency costs and generate profit and irrelevant
EVALUASI PENERAPAN AKUNTANSI PENERIMAAN DANA TRANSFER PADA BADAN PENGELOLA KEUANGAN DAN BARANG MILIK DAERAH PROVINSI SULAWESI UTARA Wantah, Indah Helda; Saerang, David P.E.; Mawikere, Lidia
ACCOUNTABILITY Vol 4, No 1 (2015): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.8418.4.1.2015.115-122

Abstract

Each SKPD who has the task of picking and receiving local revenue collection and acceptance shall perform under the terms set out in the legislation. The purpose of this study was to determine the application of accounting receipt of funds transfer in Financial Management Board and Regional Property North Sulawesi Province. Accounting receipt of funds transfer includes a series of activities of receiving, recording, distribution and accountability in the management of money that is the Regional Finance Management Unit (SKPKD) and / or Unit (SKPD). The method used is descriptive qualitative. Based on this study, the obtained results that the Financial Management Board and Regional Property North Sulawesi receive funds transfers from the center, are recorded in the form of journal and distribution in accordance with applicable regulations, and accountability made in the financial statements. However, the Financial Management Board and Regional Property North Sulawesi need to improve the understanding of the technical terms for each employee.
ANALISIS IMPLEMENTASI PRINSIP BAGI HASIL, RISIKO DAN PENANGANAN PEMBIAYAAN BERMASALAH TERHADAP PEMBIAYAAN MUSYARAKAH DAN PEMBIAYAAN MUDHARABAH (STUDI KASUS:BANK SYARIAH MANDIRI KC MANADO) Soetopo, Kartika; Saerang, David P.E.; Mawikere, Lidia
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.14436.5.2.2016.207-223

Abstract

The banking system in Indonesia is conducted by the dual banking system where the system is divided into conventional and Islamic. Presence of Islamic banks has provided  investment alternatives without worrying about the risk the development of remuneration with an uncertain interest method. But on this implementation, Islamic banking requires special treatment  different from conventional banks, especially in terms of handling the risks and challenges faced by Islamic banks. The problem is how to implement the profit sharing of principal and risks and how the handling Non Performing Finance of the implementation the profit sharing. To answer the problems of research using qualitative methods by analyzing primary and secondary data so as to produce the results of interviews. The result of this study show that in musyarakah principle not much different from the mudharabah, that both a system of partnership between the two sides or more to administer a particular business with profit sharing corresponding portion (ratio) were agreed at the beginning of the agreement. On this Implementation Mudharabah and Musyarakah have a some differences. While the risk in financing the Musyarakah and mudharabah, especially on this the financing application, high relatively, among other side streaming, negligence and misconduct willful, concealment of profits by customers when customers are not honest. The amount of financing risk is shown in the ratio of non-performing finance (NPF). The high of NPF indicates the large number of borrowers who can’t repay their finance in accordance with the initial agreement that has been agreed between the bank and the customer, so financing becomes problematic. Funding problems can be caused by the bank itself, the customers or external parties. Bank Syariah Mandiri (BSM) Branch Office Manado has been anticipating the event of a dispute banking, especially in the provision of financing problems. On this theory of completion financing problems, be done with several measures including the rescue action by intensive bill, rescheduling, re-requirements and realignment. Rescue actions made by bank on this condition that the customer is still considered to have good faith to settle the payment. Keywords: Islamic Banking, Profit Sharing, Risk, and Financing Problems
PENGARUH DISKUSI VERBAL DALAM REVIEW KERTAS KERJA AUDIT TERHADAP KINERJA AUDITOR PADA KANTOR BPK RI PERWAKILAN SULAWESI UTARA Marunduh, Andrew; Mawikere, Lidya
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.2354.2.1.2013.176-184

Abstract

The implementation of accountability in public sector to the establishment of good governance and claen governance in Indonesia was increasing. There are monitoring, control, and inspection as three main aspects to support a good governance. BPK has responsibilities in controlling and giving opinion to the governance financial reports.This study purpose to find out the effect of the verbal discussion in audit working paper review, work experience and motivation to the performance auditors at BPK RI in North Sulawesi.This study chosen BPK RI in North Sulawesi as an object research with population amount was 65 auditors, taken from census method.The independent variables used in this study were verbal discussions  ( X1 )  as well as the dependent variable is the performance auditor  ( Y ) . This study uses simple linear regression analysis and the use of primary data in the form of questionnaires, whereas for hypothesis testing done partially.Based on the analysis results can be known results for the variable Verbal Discussion  ( X1 )   tcount= 5777 and significantly t= 0.000 and 2.000. From these results it can be seen that tcount> tTablecan be stated that HTableorefused and His received and a significant level of 0.000 <0.05 Therefore Verbal Discussion of significant effect on the Performance Auditor.Key Word: BPK RI, performance auditor
Co-Authors Agnestasia Laura Lumenta, Agnestasia Laura Agus T. Poputra Akerina, Enrico Aldy, Watupongoh Risky Aloa, Clifford Andrea Giovani Sirang, Andrea Giovani Andrew Marunduh Arifin, Radila M.H Armando Lintong, Armando Assa, Pinkan Grace Bawon, Dwi Nugraha Pratiwi Betah, Jimswik Betriana Frisly Polii, Betriana Frisly Bill, Makarau Jonathan Budiman, Jonathan Julio Bulan, Sinambow Gloria Injilita Bumulo, Rahmawaty M. Chrisman Youlli Karinda Dai, Rahmawaty A. David Imanuel Tumarar, David Imanuel David P.E Saerang David P.E. Saerang David Paul Elia Saerang David Saerang, David David. P. E. Saerang, David. P. E. Desriani N. Tarigan, Desriani N. Dewanti Rantung Dunggio, Jelly Anggraeni Eduard Junior Garry Santie, Eduard Junior Garry Eliza Ribka Rembangan, Eliza Ribka Faisal, Nur Ilmi Ferdinant Nuru Ferina M A. Saraun, Ferina M A. Gintoe, Selin Gosal, Lorenza Gabriella Grace B. Nangoi Grazia, Lorenza Harijanto Sabijono Harijanto Subijono, Harijanto Hendrik Manossoh, Hendrik Herman Karamoy Hondro, Dione Livia I Gede Suwetja Imbang, Kezia Imon, Alfira Irene Indah Helda Wantah, Indah Helda Inggriani Elim Inggrini, Ratu Irvan Raymon Rondonuwu, Irvan Raymon Jantje J. Tinangon Jefferson Mende Jenni Febriyanti Kapantouw, Jenni Febriyanti Jenny Morasa Jimmy Kamasih, Jimmy Johan S.C. Neyland Josua H.R. Lumbantobing Jullie J Sondakh Juvenalis Paulus Sepang Kakasih, Gita Gabriella Kalangi, Felicia Maria Kamalaheng, Afrilia Kambey, Novel Hiskya Kangiras, Jessica Areli Kapojos , Peter M. Kapojos, Peter Kasakeyan, Bella Angelina kereh, eunike debora Kiay Demak, Yulindasari Kindangen, Fricilia Kneefel, Engelita O. Kodong, Tessa Isabel Kolamban, Chelchia Vilia Korompis, Sheren Kotambunan, Julia Sherina Laedy Tamboto Languju, Cicilya Lasupu, Erika Z. Lasut, Marsella Latjandu, Lady Diana Linda Lambey, Linda Lintje Kalangi Lintong, Diana N. Liwe, Alther Gabriel Mamengko, Christian Jhon Manderos, Julycia Mangune, Michelly Cinthya Manopo, Natalia Manossoh, Judhistira Hiskia Manumpil, Margarietha S. A. Maradesa, Djeni Maramis, Dennis Piere Mario Nelwan Melisa Fransisca Wangka, Melisa Fransisca Mohammad Taufik Mamonto Moningka Tesalonika, Moningka Muklis, Sri Wahyuni Nata, Inggriani Novi Budiarso Padang, Elyakim Tande Palilingan, Kartini A.T . Pangemanan, Sifrid Sonny Pangemanan, Sifried S. Pangkey, Nadya. A. K. Patricia Mamahit Patris Andreas Pesik, Patris Andreas Primasatya, Arya Munawir Rahantoknam, Trivena Anastasia Ratag, Nilisye Debora Rellam, Dian Natalia Erwinda Renli Ferrari Daud Sondakh, Renli Ferrari Daud Reza Woran Rivaldy Yohanes Yosis Wati Rompas, Renaldo Noel Cristiano Rondonuwu, Gabriela Ruata, Deisy Seleste Rudy Pusung Rumagit, Rivaldo Sela, Arther Y. Septyani Martha Lepar Siampa, Felixius Sifrid Pangemanan Sifrid S. Pangemanan Sigit Prabawa Soetopo, Kartika Solossa, Paulin P. Sonny Pangerapan, Sonny Stanly W. Alexander Sumakul, Anggreini Merry Suneth, Reza Arfansyah Supit, Priscila T. Tagoe, Chika Olivia Tangkuman, Steven Josia Taroreh, Lyviani A. Taroreh, Merry Virginia Tiffany Hallary Natalia Antou Tonapa, Hesty Reny Treesje Runtu Trivosa Isir, Trivosa Tulle, Synta Tumipa, Nindi Juleydi Ventje Ilat Vichri Vicky Vicky Rompas Vidya E.C. Nggiu Walangitan, Nivi Warangkiran, Ridelson Y.S. Winston Pontoh Wuniarto, Stevi Yessi Devika Wongkar, Yessi Devika