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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN JURNAL BERKALA ILMIAH EFISIENSI ACCOUNTABILITY Indonesia Accounting Journal
Sifrid Pangemanan
Universitas Sam Ratulangi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS DAMPAK REVIU INSPEKTORAT TERHADAP KUALITAS AKUNTABILITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (LKPD) KAB. MINAHASA TENGGARA TA 2010 DAN 2011 Prasetyo, Agus; Pangemanan, Sifrid
ACCOUNTABILITY Vol 3, No 1 (2014): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.4936.3.1.2014.1-13

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui mekanisme reviu Laporan Keuangan Pemerintah Daerah oleh Inspektorat Kabupaten Minahasa Tenggara pada setiap tahap perencanaan pelaksanaan dan pelaporan. Berdasarkan hasil penelitian ini, pelaksanaan reviu LKPD oleh Inspektorat Tahun Anggaran 2010 dan 2011 belum memberikan dampak signifikan terhadap peningkatan akuntabilitas LKPD. Pemerintah Daerah Kabupaten Minahasa Tenggara harus menyiapkan langkah-langkah perbaikaan mekanisme reviu pada setiap tahap perencaanaan, pelaksanaan dan pelaporan dengan mengikuti standar pedoman reviu (Peraturan Menteri Dalam Negeri Nomor 4 Tahun 2008), pendidikan dan pelatihan tenaga Inspektorat melalui koordinasi dengan BPKP, pemenuhan kuantitas, kualitas dan standar SDM Inspektorat serta identifikasi setiap permasalahan yang telah menyebabkan disclaimer opinion LKPD TA 2010 dan 2011 sebagai prioritas penentuan langkah perbaikan melalui koordinasi dengan pihak DPPKAD dan BPK RI. Kata Kunci :  Reviu Inspektorat, Akuntabilitas, Laporan Keuangan Pemerintah Daerah (LKPD) ABSTRACT This study aims to determine the mechanism of review of financial statements the Government Financial Reportby InspektoratKab. Minahasa Tenggara at every stage of planning, execution and reporting. Based on these results, the implementation of Review LKPD by Inspektorat for Year 2010 and 2011 has not been a significant impact on increasing accountability LKPD. The Goverment Minahasa Tenggara should prepare measures improvement review of mechanisms at each stage planning, execution and reporting standards by following the guideline of Review (Peraturan Menteri Dalam Negeri No. 4 Tahun 2008), the education and training Inspektorat personnel in coordination with BPK, fulfillment quantity, human resources and quality standards as well as the identification of any problems Inspektorat which has led disclaimer opinions LKPD year 2010 and 2011 as a priority determining corrective actions in coordination with the DPPKAD and BPK RI. Keywords: Review Inspektorat, Accountability, Government Finance Report (LKPD)
ANALISIS PENGARUH KREDIT CEPAT AMAN (KCA), KREDIT ANGSURAN SISTEM FIDUSIA (KREASI), KREDIT ANGSURAN SISTEM GADAI (KRASIDA), DAN KREDIT SERBA GUNA (KRESNA) TERHADAP PENDAPATAN SEWA MODAL PADA PT. PEGADAIAN (PERSERO) KANWIL VI MANADO Siwu, Jane Eiva; Karamoy, Herman; Pangemanan, Sifrid
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.2350.2.1.2013.130-139

Abstract

The services product of PT. Pegadaian  ( Persero) , are Credit Fast Secure, Installment Loans Fiduciary System, Installment Loans Pawn System, and Multipurpose Loan. Customer will repay the loan with interest in this case is a capital lease is revenue that received of PT. Pegadaian  ( Persero) by loans extended. In line with the growth of the existing business can be seen the increase of lease income on lending capital that during 2006 to 2011. This research is analyze the causal’s relationship to examine the effect of the fact and phenomena and seek factual information to research that explained on the effect of Credit Fast Secure, Installment Loans Fiduciary System, Installment Loans Pawn System, Multipurpose Loan on Capital Lease Revenue at PT. Pegadaian  ( Persero) Regional Office VI Manado which is a services products on offer to the public. From these research it can be concluded that Credit Fast Secure, Installment Loans Fiduciary System, Installment Loans Pawn System, Multipurpose Loan, have influence on Capital Lease Revenue at PT. Pegadaian  ( Persero) Regional Office VI Manado have increase from year to year.
ANALISIS KINERJA ACCOUNT REPRESENTATIVE (AR) DALAM UPAYA PENINGKATAN KEPATUHAN WAJIB PAJAK DI KPP PRATAMA MANADO Waghe, Alter S.; Pangemanan, Sifrid; Pangerapan, Sonny
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.13.04.21099.2018

Abstract

Tax is a people's contribution to the state that is compelling and the benefits can not be directly felt by the community. Account representative (AR) is an employee who is appointed and designated as an Account representative (AR) in the tax service office and each Account representative (AR) has several taxpayers who must be supervised. The purpose of this study was to analyze the performance of Account Representative (AR) in an effort to increase taxpayer compliance at the KPP Pratama Manado. The analytical method used in this study is descriptive. The results of this study indicate that the Account representative (AR) performance for 2014-2016 has been going well even though in 2014 and 2015 seen from the indicators of proposed special examinations and indicators of visit visit performance Account representative (AR) has not reached the target, but in 2016 already achieve the target and for the level of taxpayer compliance in KPP Pratama Manado in 2014-2016 is still low but each year has increased compliance. Account representative (AR) further enhances performance in efforts to increase compliance by continuously exploring the potential of tax revenue and increasing socialization to taxpayers.Keywords: performance, Account representative (AR), taxpayer compliance
ANALISIS PENERIMAAN DAN BAGI HASIL PAJAK KENDARAAN BERMOTOR PADA DINAS PENDAPATAN DAERAH PROVINSI SULAWESI UTARA Theo, Jordi; Pangemanan, Sifrid; Walandouw, Stanley Kho
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.13.04.21413.2018

Abstract

Tax is one of the state and regional revenue that must be optimized to support the project in the framework of tourism. Motor Vehicle Tax is one type of Provincial Tax which will result from its receipt will also be submitted to Regency/City with profit sharing system. The results of the Motor Vehicle Tax Receipts shall be allocated at least 10% (percent percent) for the improvement of road infrastructure and improvements to public transportation modes. This study aims to determine and analyze Income from Motor Vehicle Tax at North Sulawesi Revenue Service Office. This research uses descriptive research method. The result of research shows that realization of profit sharing of motor vehicle tax in North Sulawesi province has been in accordance with Government Regulation and Distribution of Motorized Tax Realization in 2017 has exceeded predetermined target of provincial tax sector is high.Keywords: Taxes, Motor Vehicle Taxes, Profit Sharing
Penerapan sistem akuntansi keuangan daerah pada Badan Perencanaan Penelitian dan Pengembangan di Kabupaten Minahasa Selatan Tumbel, Jinnyfer; Pangemanan, Sifrid; Alexander, Stanly
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.26815

Abstract

Genaral demand for accountability is one of the factor that driven the development of public sector accounting in Indonesia. Government Regulation No. 71 of 2010 concerning Government Accounting Standards explains that government financial reports must provide information that is useful for users. Quality financial reports require an adequate regional financial accounting system, because the system is supporting the creation of transparent and accountable regional financial management. Through the application of the regional financial accounting system, it is expected to be able to carry out its duties and functions so that Good Governance is created. This study used descriptive qualitative research that aims to reveal qualitative information so that it emphasizes the application of regional financial accounting systems and implemented interviews and documentation for getting the data. The results of this study indicate that the application of the regional financial accounting system is in accordance with applicable regulations.
THE EFFECT OF CUSTOMER TRUST, BRAND IMAGE, AND SERVICE QUALITY ON CUSTOMER LOYALTY OF AIRLINES E-TICKET SERVICE (A STUDY ON TRAVELOKA) Tumewu, Andreas Markus; Pangemanan, Sifrid; Tumewu, Ferdinand
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 5, No 2 (2017): JE. VOL 5. NO.2 (2017). HAL. 487 - 611
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (735.195 KB) | DOI: 10.35794/emba.v5i2.15719

Abstract

Abstract: The development of information technology has now entered the digital era where all forms of information can be accessed so quickly and easily through the mobile. Therefore the people requires a good media that can provide enough information to perform the selection against different types of airlines offer to be used as a tool to support decision making on buying airlines e-tickets,The aims of this study are to analyze the effect of customer trust, brand image and service quality on customer loyalty of Traveloka. This research is causal type of research which uses primary data obtained through questionnaires and uses multiple regression analysis. The population observed is people in Manado who have experiences with Traveloka, The sample size is 100 respondents.The result of this study shows that customer trust has partially affected on customer loyalty, brand image has not partially affected on customer loyalty and service quality has partially affected on customer loyalty. Traveloka should have a good quality based on customer perception not only focus on building their brand image as a site booking number one because it has no significant effect to customer loyalty.Keywords: customer trust, brand image, service quality
ANALISIS PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT. HASJRAT MULTIFINANCE MANADO 2012 Budiman, Erwin; Pangemanan, Sifrid; Tangkuman, Steven
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 2, No 1 (2014): Jurnal EMBA, HAL 353 - 469
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.833 KB) | DOI: 10.35794/emba.2.1.2014.4005

Abstract

Aktiva tetap adalah salah satu bagian utama dari kekayaan perusahaan yang berjumlah besar dan mengalami penyusutan dalam satu periode akuntansi (accounting period). Aktiva tetap dapat diperoleh dengan beberapa cara seperti membeli secara tunai, secara kredit atau angsuran, pertukaran, penerbitan surat berharga, dibangun sendiri, sewa guna usaha atau leasing dan donasi. Penelitian ini bertujuan untuk mengetahui apakah perlakuan akuntansi aktiva tetap sudah memadai pada PT. Hasjrat Multifinance Manado 2012. Metode analisis data yang digunakan adalah metode deskriptif yaitu metode untuk menggambarkan atau menganalisis suatu hasil penelitian tetapi tidak digunakan untuk membuat kesimpulan yang lebih luas. Jenis data yang digunakan adalah data kualitatif dengan sumber data primer dan data sekunder, teknik pengumpulan data yang dilakukan adalah teknik dokumentasi dan wawancara. Hasil penelitian menunjukkan perlakuan akuntansi aktiva tetap pada PT. Hasjrat Multifinance Manado, perusahaan menetapkan harga perolehan untuk aktiva tetap terkadang tidak terjadi penyeragaman untuk harga perolehan aktiva tetap, begitu juga dengan pengukuran penurunan nilai dan penghentian aktiva tetap. Perlu adanya internal kontrol yang baik serta dilakukan pemeriksaan daftar aktiva tetap 1 tahun sekali yang dibuat dengan membandingkan jumlah nilai fisik aktiva tetap diperusahaan dengan daftar kartu aktiva tetap, sehingga dapat diketahui aktiva tetap yang mana, yang mengalami penurunan nilai yang sudah tidak sesuai dengan harga pasar (nilai wajar) serta aktiva tetap yang mana yang umur ekonomisnya sudah habis dan sudah tidak bisa digunakan (sudah rusak). Kata kunci:  perlakuan akuntansi aktiva tetap
THE INFLUENCE OF TAX BILLING BY FORCED LETTER INTENSITY AGAINST TAXPAYER COMPLIANCE IN TAX SERVICE OFFICE ‘PRATAMA’ MANADO Kawulur, Cecilya Helmy; Pangemanan, Sifrid
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 3, No 2 (2015): Jurnal EMBA, HAL 375-499
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (473.973 KB) | DOI: 10.35794/emba.v3i2.8570

Abstract

Tax Billing by forced letter is the government's efforts to improve the welfare of the people and encourage people to be responsible and participate in economic development. This study aims to determine the influence of tax billing by forced letter intensity against taxpayer compliance in Tax Service Office ‘Pratama’ Manado. The analysis method used in this research is associative research methods to describe the influence of tax billing by forced letter intensity against taxpayer compliance in Tax Service Office ‘Pratama’ Manado. The research result revealed that there are significant of the intensity of the implementation of tax influence billing by forced letter to tax compliance at Tax Service Office ‘Pratama’ Manado. The leaders of Tax Service Office ‘Pratama’ Manado should provide a good service to push the participation taxpayers in paying taxes. Keywords: tax billing by forced letter, taxpayer compliance
AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI SALAH SATU DASAR PENILAIAN PRESTASI MANAJEMEN PADA PT BANK SULUT Mandagi, Caren; Pangemanan, Sifrid; Kalalo, Meily
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 3, No 3 (2015): Jurnal EMBA, HAL 878 - 1003
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (376.366 KB) | DOI: 10.35794/emba.3.3.2015.9710

Abstract

Akuntansi pertanggungjawaban adalah suatu proses pengumpulan dan pencatatan serta penyajian laporan atas transaksi atau data keuangan, yang dapat membantu manajemen dalam memperoleh informasi yang berhubungan dengan pendapatan dan biaya. Dalam sistem akuntansi pertanggungjawaban, prestasi diukur dengan membandingkan antara hasil sesungguhnya dengan standar. Ukuran penilaian utama adalah apa yang diperoleh dan bukan bagaimana hasil tersebut diperoleh. Tujuan penelitian untuk mengetahui peranan akuntansi pertanggungjawaban sebagai salah satu dasar penilain prestasi manajemen pada Bank Sulut. Metode yang digunakan adalah metode analisis deskriptif. Hasil penelitian, menunjukkan Bank Sulut telah membagi struktur organisasi atas unit-unit organisasi (departemen) dan telah menetapkan secara tegas wewenang dan tanggungjawab tingkat manajemen. Kemudian dilihat dari aspek manajemen yang diukur melalui komponen ROA yaitu kemampuan manajemen bank dalam memperoleh laba secara keseluruhan dari total aktiva yang dimiliki ternyata memenuhi ketentuan dari Bank Indonesia selama tahun 2009-2013 Bank Sulut memiliki prestasi manajemen yang baik terutama dalam menggunakan assets untuk memperoleh keuntungan. Sebaiknya manajemen perusahaan lebih memperhatikan keadaan manajer tingkat bawah serta karyawan dan lebih mengoptimalkan peranan akuntansi pertanggungjawaban untuk meningkatkan prestasi manajemen.   Kata kunci : akuntansi pertanggungjawaban, prestasi manajemen, return on assets
THE APPLICATION OF ACTIVITY-BASED COSTING (ABC) AND JOB ORDER COSTING (JOC) AT WISATA BAHARI RESTAURANT MANADO Ramintang, Jessica; Pangemanan, Sifrid
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 4, No 1 (2016): JE Vol.4 No.1 (2016) Hal. 001-130
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (430.471 KB) | DOI: 10.35794/emba.4.1.2016.11559

Abstract

ABC is used to determine more accurate product costs by tracing activities required, especially for the purpose of decision making. ABC can show to management about the high cost of low-volume products. Smokie Crab and Grilled Squid from Wisata Bahari Restaurant, Manado, are the sample.  The purpose of this research is make more accurate calculation of the cost, which can provide information on the cost of production is more clear for owner of Wisata Bahari Restaurant Manado, so as to obtain the cost of goods sold better in the competition. There are several ways to determine the cost of goods sold as cost calculation system based on order (job order costing), cost calculation system based on process (process costing), activity-based costing system (ABC), determining the selling price of normal (normal pricing), and others. JOC is to calculate the cost of goods selling by any order, whether raw materials, labor, and overhead. While ABC system uses activity as the pricing of goods selling. Of these activities, the overall total cost charged to each product. Between ABC and JOC calculation for Smokie Crab and Grilled Squid, there are differences between the selling price. For smokie crab, better if Wisata Bahari Restaurant using ABC calculation. But for grilled squid, JOC calculation. Keywords: activity-based costing, job order, selling price
Co-Authors Agus Prasetyo Aileen Janet Mogi Brian Taruna Nugraha, Brian Taruna Caren Mandagi, Caren Cecilya Helmy Kawulur, Cecilya Helmy Dave Jackson Mailoor David Imanuel Tumarar, David Imanuel Erlita D.S. Ranuba Erwin Budiman Ferdinand Tumewu Frederik G. Worang, Frederik G. Harijanto Sabijono Herman Karamoy Jane Eiva Siwu Jesika Ngantung, Jesika Jessica Ramintang, Jessica Joy Elly Tulung Kakunsi, Erica Kumayas, Natalia Debora Lidia Mawikere Liho, Christian Jeanry Martha Marice Koibur, Martha Marice Meily Kalalo Merinda H. Ch. Pandowo Novi Budiarso Ratulangi, Aldy V. J Rolos, Caroline T. Rompas, Rex C. E. E. Rompas, Richard Antonio Roring, Pricilla Roxenne Rudy Pusung Sherly Pinatik Sonny Pangerapan, Sonny Speny Ria Manengkey, Speny Ria Stanley K. Walandouw Stanley Kho Walandouw Stanly Alexander Steven Tangkuman Theo, Jordi Tumbel, Jinnyfer Tumewu, Andreas Markus Victorina Z. Tirayoh Waghe, Alter S. Winston Pontoh