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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 Jurnal Ipteks Akuntansi Bagi Masyarakat
Grace B. Nangoi
Sam Ratulangi University Manado
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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ANALISIS PENGELOLAAN BARANG MILIK DAERAH MENURUT PERATURAN PEMERINTAH NOMOR 27 TAHUN 2014 PADA PEMERINTAH KABUPATEN MINAHASA SELATAN Rorimpandey, Ariel; Nangoi, Grace B.; Manossoh, Hendrik
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.14433.5.2.2016.168-177

Abstract

Local assets has important role and function for South Minahasa Regency Government to support the wheels of government and public service. The purpose of this study was to analize the suitability of local assets management in South Minahasa Regency Government to Government Regulation No. 27 Year 2014.  This study was conducted at The Local Agency Of Finance, Revenue And Assets Management In South Minahasa Regency. Local assets management based on Government Regulation No. 27 Year 2014 include requirements planning and budgeting, procurement, use, utilization, security and maintenance, assessment, transfer, destruction, disposal, administration, and guidance, supervision and control. This study is a qualitative descriptive research. The informant was determined by using purposive sampling method. Data analysis was performed with data reduction, data display and conclusion. The results showed basically, the local assets management has been cultivated implemented based on PP No. 27 year 2014, although there are obstacles in implementing local assets management such as the lack of regulation in regency such as local asset management regulation under PP No. 27 year 2014, lack of knowledge and understanding of human resources and lack of leadership commitment of SKPD in local asset management. Keywords : Local assets management, government regulation, local assets
ANALISIS SISTEM PENETAPAN PEMUNGUTAN DAN PENAGIHAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN DI KABUPATEN MINAHASA Wowiling, Christina; Nangoi, Grace B.; Affandi, Dhullo
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.13.03.20779.2018

Abstract

            The purpose of this research is to analyze the adequacy of the system of stipulation, collection and collection of non-metal mineral and rock taxes in the Minahasa regency and whether they are in accordance with the applicable laws and regulations. The method used in this study is descriptive qualitative, namely analyzing the adequacy of the tax collection and collection system. At the Regional Tax and Retribution Management Agency (BPPRD), Minahasa Regency implemented a Non-Metal and Rock Mineral Tax collection system using the Self Assessment System where the taxpayer determines the amount of tax owed himself, this system has provisions for taxpayers to be active starting from counting, deposit and report the tax owed yourself. The results of the research show that the non-metal mineral and rock tax collection and collection system is running well and in accordance with the applicable laws and regulations. However, there are still inadequate internal control matters such as not using an application system that has been internally controlled and there are no rules related to integrity and ethical values.Keywords: Non-Metal Mineral and Metalliferous Mineral Tax Collection System, Non-Metallic Mineral and Stone Taxes
ANALISIS PENERAPAN SISTEM TRANSAKSI NON TUNAI DALAM PENGELOLAAN KEUANGAN DAERAH PADA DINAS LINGKUNGAN HIDUP KOTA BITUNG Pelealu, Angelina; Nangoi, Grace B.; 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.13.04.21018.2018

Abstract

In an effort to improve an efficient regional financial management system, the government issued the Minister of Home Affairs Circular No. 910/1866 / SJ concerning the Implementation of Non-Cash Transactions on April 17, 2017, which is in accordance with the Provisions of Article 283 paragraph (2) of Act Number 23 of 2014 and in accordance with Presidential Instruction Number 10 of 2016 concerning Prevention and Eradication of Corruption. Non-cash transactions are transactions that do not make payments in cash but by way of transfer or transfer between accounts from one party to another. The purpose of this study is to determine the readiness of the process of implementing a non-cash transaction system in the management of regional finances in the Bitung City Environment Agency and to find out what obstacles occur in the process of implementing non-cash transactions in regional financial management in the Bitung City Environmental Service. The research method used is qualitative descriptive. The results of the research, namely the Environmental Office of the city of Bitung has implemented a system of non-cash transactions in stages in the APBD based on Circular of the Minister of Home Affairs No. 910/1866 / SJ. The constraints faced are the administrative process sometimes hampered, the socialization process, its application to the receipt of levies with a small nominal value.Keywords: Analysis, Implementation of Non-Cash Transaction System, Regional Financial Management
PENERAPAN SISTEM JOB ORDER COSTING DALAM PENENTUAN HARGA JUAL PRODUK PADA CV. SATU SATU MEDIA UTAMA Nangin, Anggelika S.; Nangoi, Grace B.; Tirayoh, Victorina Z.
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.13.04.20902.2018

Abstract

CV. Satu Satu Media Utama in calculating the cost of the product, has not calculated carefully, causing problems for the company that are unknown in detail and impact the selling price of the company's products. CV. Satu Satu Media Utama is a company engaged in Digital Printing Industry. This study aims to determine the role of Job Order Costing in determining the selling price of the product, using the method of calculating Full Costing and Variable Costing. Method of data analysis used in this research is descriptive qualitative. The results of research for the implementation of Job Order Costing system, the company has applied in the collection of product cost, but in the calculation of the cost of the company's products does not include marketing costs and depreciation costs of the machine into the calculation of overhead costs, and the company has not entered the price card of the order as the auxiliary card in the determination product selling price.Keywords: Job order costing, factory overhead cost, selling price
ANALISIS PELAKSANAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN PADA KOTA TOMOHON Lengkong, Yesika Claudia; Nangoi, Grace B.; Runtu, Treesje
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.13.04.21448.2018

Abstract

This scientist was done at the office of the city’s government of Tomohon was especially done with Regional Financial (Income, Financial, and Regional Assets) the city of Tomohon located in the North Sulawesi Province. While the implementation time of this research is from April 2018 to September 2018. The purpose of this study was to determine the implementation of registration, data collection, assessment, determination, payment, service, collection and supervision in PBB-P2 collection by the Office of Revenue, Management of Finance and Regional Property in Tomohon. The population in this study are several individuals who are the source of data collection. The research sample is the Tomohon City Regional Revenue Service Officer who deals with Regional Taxes and Levies. In this study, the author uses descriptive methods. Data collection techniques used in this study are Field Research and Library Research. Data analysis was carried out by presenting the results obtained from research conducted to study and discuss the management of Land Taxes and Rural and Urban Buildings at the Tomohon City Regional Revenue Service. The conclusions of this study are: The implementation of PBB-P2 in the Department of Revenue, Management of Finance and Regional Property in Tomohon has followed the existing rules procedures and is in accordance with UN legislation, namely Law No. 12 of 2009 concerning Land and Building Taxes.Keywords :Tax assessments of the earth and the country and urban buildings
ANALISIS PENERAPAN SISTEM PENGENDALIAN INTERNAL PEMBERIAN KREDIT USAHA KECIL MENENGAH PADA PT. BANK TABUNGAN NEGARA CABANG TERNATE Primagama, Mulyati; Nangoi, Grace B.; Runtu, Treesje
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

In granting loans bank has a risk of bad credit. Internal control is the methods used to coordinate a company to achieve the corporate goals which include organizational structure division of authority, established procedures, and healthy practices. this is done to minimize the risk of bad credit. Banks must be able to detect bad loans first so as not to cause bank losses. The direction of this research is to find out the application of internal control based on credit at PT. Bank Tabungan Negara Ternate. The research method used in this research is a qualitative method. The results of research related to the internal receivable control system has been carried out well in accordance with the elements of internal control of COSO including the control environment, risk assessment, control activities, information and communication, monitoring.Keywords: Internal Control,  Granting Credit
ANALISIS FAKTOR – FAKTOR YANG MENDORONG TINDAKAN TAX EVASION PADA WAJIB PAJAK UMKM DI KECAMATAN MADIDIR KOTA BITUNG Palowa, Arif A.; Nangoi, Grace B.; Gerungai, Natalia Y. T.
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

The needs of local governments to the central government in the framework of financing and the level of community compliance to pay taxes in accordance with what is owed is the focus that needs to be discussed. For this reason, this study aims to analyze the factors that encourage tax evasion according to individual taxpayers in Madidir District, Bitung City. This type of research is qualitative descriptive, and the data used is primary data. Data obtained through direct interviews with seven informants in the city of Bitung based on the results of research on the analysis of factors - factors that encourage tax evasion in the form of reducing, removing, and illegal manipulation of tax burden according to taxpayers in Madidir Subdistrict, Bitung City can be concluded that the driving factor society takes action tax evasion is a fare factor that makes the tax burden to be high, economic factors, taxes system factor that too complicated, compliance factors that aim to enrich themselves, the government firmness factor, and distrust of the government bureaucracy.Keywords: tax, factors, tax evasion.
IPTEKS PENGGUNAAN E-BILLING WAJIB PAJAK PADA PT BANK SULUTGO Wowor, Cindy Helena; Kumendong, Jannifer Vilisia; Nangoi, Grace B.
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.02.2018.21757

Abstract

In this increasingly developing era, a more active role is needed from taxpayers to calculate, deposit and report independently taxpayer tax obligations. Moreover, the largest regional bank company in the North Sulawesi and Gorontalo regions, namely PT Bank SulutGo, must follow the developments of the existing era where all have been based on technology. PT Bank SulutGo has been appointed as a perception bank on December 11, 2014 and uses an e-billing system launched by the Directorate General of Taxes so that tax payments are made easier.Keywords : e-billing PT Bank SulutGo the largest regional bank
ANALISIS INFORMASI AKUNTANSI DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN PENGGANTIAN AKTIVA TETAP PADA UD. SINGKIL SERVICE MANADO Salasa, Juliana Y.P; Nangoi, Grace B.; Rondonuwu, Sintje
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.13.04.22064.2018

Abstract

In the modern era, there are many innovations created by the company to expand the company's activities, with one of them using fixed like a good machine. But in a fixed condition, companies can see costs such as fees for taking results from the machine. The purpose of this research is to find out how information can be used. The analytical method used in this study is a qualitative descriptive method, where the method of this research is carried out in detail by collecting data from the company and analyzing the results of the analysis. The results of this study are UD. Singkil Service Manado can apply the concept of Differential Accounting Information in decision making. Freezing can be useful for costs that can harm the company. Companies should be able to replace the old machine with a new engine because there is a large enough differenceKeywords: Differential Accounting Information, Replacement of fixed assets
ANALISIS PENGELOLAAN DAN KONTRIBUSI PENERIMAAN RETRIBUSI PELAYANAN KESEHATAN TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN MINAHASA UTARA Umbas, Brigita R.; Nangoi, Grace B.; Tirayoh, Victorina
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.13.04.21976.2018

Abstract

Health service levies are contributions to forced governments and direct return services can be appointed.This study has the aim of analyzing the management and contribution of receipts of health service fees by using a qualitative approach from secondary data available in the Regional Revenue Service of North Minahasa Regency. From the results of the study it can be seen that the role, structure and development of North Minahasa District Health Service Levy in an effort to increase local revenue by 107% in 2017. In 2014 its contribution was only 1.47% and increased in 2017 to be more effective at 10%Keywords: Regional Original Revenue, Health Service Retribution, Effectiveness and Contribution
Co-Authors Abuno, Malindah I. C. Aesen Wenny Santoso Alamri, Fitria Anneke Wangkar Antule, Prily Arifin, Radila M.H Baguna, Stacy E. Baramuli, Judhistia Putri Judaline Barek, Titya A. P. Brilliant Joy Leonardo Kalangie, Brilliant Joy Leonardo Chichi, Juriko Christian, Yuyun Apriana Datu, Christian V. David P. E. Saerang Dhullo Affandi Eliska Gricy Lumempouw, Eliska Gricy Ester, Kilapong G. Fadli Hakim Gerungai, Natalia Gerungai, Natalia Y. T. Gerungai, Natalia Y. T. Gerungai, Natalia Y.T. Hariadi, Muhammad Bahari Harimisa, Siti Rachmi Heince R. N. Wokas Heince R.N. Wokas, Heince R.N. Hendrik Gamaliel Hendrik Manossoh, Hendrik I Gede Suwetja Inggriani Elim Jantje J. Tinangon Jantje Tinangon Jenny Morasa Johanis, Astrid S. Jullie J Sondakh Jusuf, Renaldo Andrew Kalalo, Angraini P. Kalalo, Meily Yoke Betsy Kalumata, Novita Kantohe, Anastasia J. Kapojos, Peter Marshall Kondoj, Fhatra C.O. Kumendong, Jannifer Vilisia Laki, Melisa Feronica Landeng, Claudyana M. A. Lengkey, Jezhica S.M. Lengkong, Yesika Claudia Lidia Mawikere Lintje Kalangi Lumingkewas, Gloria S. Madika, Julio A. C. Makalew, Maria Debora Mamontoh, Dewi L. Maria Marisa Marau, Maria Marisa Maruli Harry Siregar Meily Y. B. Kalalo, Meily Y. B. Melisa Mouren Kalangi, Melisa Mouren Mestika F.L Ang, Mestika F.L Mogontha, Wulan Nancy Ticoalu Nangin, Anggelika S. Novi S. Budiarso, Novi S. Novi Swandari Budiarso Palowa, Arif A. Panggalo, Tanti Srifani Pelealu, Angelina Pingkan Lapian, Pingkan Pongilatan, Vanessa K. J. Pontoh, Arthur Johanes Primagama, Mulyati Putri, Deepika Sari Norita Rabunusa, Maya Rahman, Magfirah Rakian, Regina B. T. Rangian, Melisa Magda Raranta, Novly G. Rellam, Aljeni Murahati Robert Lambey Rondonuwu, Sinjte Rorimpandey, Ariel Rudy J Pusung Rudy J. Pusung Rumengan, Prichilia Salasa, Juliana Y.P Saleh, Hikma Y. J. Senduk, Claudia Yunike Sherly Pinatik Sinaga, Renancy Sintje Rondonuwu, Sintje Soeda, Endri Brifio Soei, Reynaldo Soeiswanto Sonny Pangerapan, Sonny Srivo Nindy Sorongan Stanley Kho Walandouw Stanly W. Alexander Steven J. Tangkuman Suparno, Ribka M.R. Supit, Johnetha Lafani Tanod, Kleysia N. Thivany Icci Sumangando, Thivany Icci Treesje Runtu Tumiwa, Fiali P. Umbas, Brigita R. Umboh, Timoty Erlan Kenny Verra Sherly Makal, Verra Sherly Victorina Z. Tirayoh Watung, Mercy Natalia Weol, Stefi Cristiani Wongkar, Mega Eliza Wowiling, Christina Wowor, Cindy Helena