Article Per Year (5 Year)
p-Index From 2021 - 2026
4.509
P-Index
This Author published in this journals
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 Indonesia Accounting Journal Jurnal Ekonomi dan Bisnis Digital (MINISTAL) International Journal of Applied Business and International Management Journal of Governance, Taxation, and Auditing Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis
Sherly Pinatik
Universitas Sam Ratulangi Manado
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 85 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 85 Documents
Search

 1   2   3   4   5 
ANALISIS PERENCANAAN PENGELOLAAN KEUANGAN DESA SESUAI DENGAN PERATURAN MENTERI DALAM NEGERI NOMOR 113 TAHUN 2014 DI DESA KAUNERAN I KECAMATAN SONDER KABUPATEN MINAHASA Walukow, Mewvi I.; Kalangi, Lintje; Pinatik, Sherly
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.12.2.17616.2017

Abstract

Village financial management planning is the first step in the village financial management process. This planning stage is very important because in relation to village financial management, this stage of planning is the process by which the draft APBDesa will be developed. The purpose of this research is to know the financial planning in Kauneran I village, Sonder sub-district of Minahasa regency. This research uses qualitative analysis method. The results showed that at the planning stage of village financial management in the village of Kauneran I still not in accordance with Permendagri 113/2014. This is seen in the government regulations on APBDesa that should be evaluated by the local Bupati / Walikota is not implemented at all. In addition, the lack of participation from the community also becomes another fator of constraints in the planning stages of village finance management. This indicates that the financial management of villages in Kauneran I village has not implemented a participatory principle in accordance with Permendagri 113/201.Keyword: Perencanaan Village’s Financial Management, Permendagri No. 113/2014
PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN FISKUS DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA BITUNG Tulenan, Rudolof A.; Sondakh, Jullie J.; Pinatik, Sherly
JURNAL RISET AKUNTANSI GOING CONCERN Vol 12, No 2 (2017): Jurnal Riset Akuntansi Going Concern
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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

Abstract

Taxes have been becoming one of many issues dealt in a country. One of the country’s incomes comes from taxes, without societies there will be no taxes. Taxes could be defines as a collection done by the government in the purpose of creating a prosperous society, based on the written law about collections, government does not given immediate contraception to the taxers. This research was done in Bitung City, that aim to explain about effect of  taxpayer the awareness , the quality of tax authorities services and taxes punishment for the obedience of an individual must pay. This research used quantitative research with 100 samples taken from all taxpayer population at KPP Pratama Bitung. The research’s method used in this research is double linear regression, data qualities test, classic assumptions test, hypothesis testing (subject t and subject F). This research’s method uses a SPSS software version 23. The hypothesis research’s result partially (subject t) awareness of taxpayer, tcount = 5.045 and ttable = 1.984 so Ha1 get accepted then the awareness of taxpayer impacting the must pay obedience. Tax authorities service, tcount = 1.587 and ttable = 1.984 so Ha2 denied then the tax authorities service does not impacting the taxpayer obedience. Taxes punishment tcount = 1.554 and ttable = 1.984 so Ha3 denied than the tax authorities punishment does not impacting the taxpayer obedience.Keywords : Awareness of taxpayer, Quality of Tax Authorities and Tax Punishment towards the Obedience of Taxpayer Personally.
PENGARUH PEMAHAMAN WAJIB PAJAK DAN MANFAAT PAJAK RESTORAN TERHADAP KEMAUAN WAJIB PAJAK MEMBAYAR PAJAK (STUDI KASUS PADA USAHA RESTORAN DI KABUPATEN MINAHASA DAN KOTA TOMOHON) Wowor, Pingkan Elni; Sondakh, Jullie J.; Pinatik, Sherly
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.8415.4.1.2015.83-94

Abstract

Tax is one of the sources of government revenue that can be relied upon, in this case, especially in the financing of local government. But in the collection muidah it would not, because in addition demanded the active role of taxation officers are also required the willingness of the taxpayer itself in paying taxes. Lack of willingness of taxpayers to pay their taxes can not be separated from the lack of knowledge on taxation, as well as the lack of such benefits in the eyes of society. Many still regard as a tax expenditure in vain. this is one of the factors that hinder the taxpayer in carrying out their tax obligations. Purpose of this study was to determine the understanding of taxpayers and tax benefits restaurant on the willingness of taxpayers to pay taxes in Minahasa district and in the town of Tomohon. Methods of analysis used in this study is the method of multiple linear regression analysis.Testing hypotheses used in this study is the F test and T test F test is to determine the effect of independent variables on the dependent variable simultaneously, whether significant effect or not, and T test to determine the effect of independent variables on the dependent variable partially, whether the effect significant or not.Based on the results of research conducted shows that in Minahasa, simultaneously understanding of the taxpayer and the tax benefit Restaurant significant effect on the willingness of taxpayers to pay taxes, and partial understanding of the taxpayer does not affect the willingness of taxpayers taxpayer, while the effect on the restaurant tax benefits the willingness of taxpayers taxpayer. In Tomohon, simultaneously understanding of the taxpayer and the tax benefit Restaurant significant effect on the willingness of taxpayers to pay taxes, and partial understanding of the taxpayer and the tax benefits of the restaurant affect the willingness of taxpayers taxpayer. This is evidenced by testing of the data obtained in this study.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK SARANG BURUNG WALET TERHADAP PENERIMAAN PAJAK DAERAH DI KABUPATEN MINAHASA TENGGARA Rotulung, Frandy Demsy Abed; Lambey, Linda; Pinatik, Sherly
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.13.04.20942.2018

Abstract

Swallow's Nest Tax is a tax on the activities of taking Swallow's Nest Business. Regional Government of Southeast Minahasa District collects the local taxes. The purpose of this study is to measure the effectiveness and contribution of tax revenue swallow's nest against local tax revenue of Southeast Minahasa District. Data analysis method in this research is using quantitative descriptive analysis method, based on effectiveness ratio analysis and contribution. The effectiveness level of Swallow’s Nest tax in 2015 only amounted to 68.75% still classified as less effective, in 2016 is still classified as less effective with a percentage of 80.00%, in 2017 increased to 196.40% effectively. Contributions tax of Swallow’s Nest against local tax revenue of South Minahasa District still on the very less ratio. Fluctuation of effectiveness and contribution of Swallow’s Nest tax against local tax revenue of Southeast Minahasa District can be surmountable or can be improved.Keywords:       Swallow's Nest Tax, Local Tax, Effectiveness, Contribution
ANALISIS PENERAPAN PROSEDUR PEMOTONGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 23 ATAS JASA PADA PT. DANA TABUNGAN DAN ASURANSI PEGAWAI NEGERI (PERSERO) KANTOR CABANG MANADO Wiyadi, Nadia K.; Sondakh, Jullie J.; Pinatik, Sherly
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

Tax is one of the revenue sources of the largest country in Indonesian. A function of tax namely can be used to finance all government spending, in terms of development and activities that pertaining to the interests and prosperity the country. One source of country revenues is income tax. This study aims to analysis the application of the procedure of cutting, payment and reporting Income Tax Article 23 for services to PT. Savings Accounts and Insurance Civil Servants (Persero) Branch Offices Manado is it in accordance with the law number 36/2008 who set about income tax in Indonesian. The method of analysis that used in this research analytics object, cutting the calculation and payment and reporting and analysis. And the kind of research used in this research was the qualitative study descriptive. The results of research obtained (1) Objects income tax article 23 all have applied in accordance with the provisions the act of income tax article 23 (2) The calculation when tested, there is some object which had not yet in accordance with the provisions of article 23 (3) The process of payment and reporting income tax is in line with provisions of article 23. Keywords : Analysis, Procedure, Income Tax, Services
ANALISIS PENDIDIKAN, PENGALAMAN KERJA DAN PELATIHAN PADA PELAYANAN APARATUR PAJAK DI UPTD SAMSAT AMURANG Regah, Ryan T.; Sabijono, Harijanto; Pinatik, Sherly
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 1 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.1.22288.2019

Abstract

In essence, the main task of the government as a public organization is to provide services to the community. Likewise with SAMSAT Amurang as one of the public organizations that are directly related to public services. SAMSAT has the duty to serve the community in terms of managing payments for Motor Vehicle Taxes (PKB) and Taxes on Transfer of Motor Vehicles (BBNKB). The tax sector is an important sector in national development, because most of the development is financed from PKB and BBNKB sectors and then increase, one of hte factors is due to the increasing number of taxpayers who pay taxes. Every day SAMSAT serves hundreds of taxpayers. By increasing the number of these taxpayers can SAMSAT withdraw taxes which in turn will be used for state financing. As one of its contributions SAMSAT strives to provide the best service in accordance with the expectations and needs of the community as taxpayers.
EVALUASI PENERAPAN AKUNTANSI PERSEDIAAN OBAT UNTUK PENENTUAN HARGA POKOK PENJUALAN PADA PT. CEMPAKA INDAH MURNI MANADO Sandiri, Maissy P.; Ilat, Ventje; Pinatik, Sherly
JURNAL RISET AKUNTANSI GOING CONCERN Vol 14, No 1 (2019): Going Concern Vol.14 No.1 April 2019
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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

Abstract

Inventory is very important for the survival of the company, the company must be able to estimate the amount of inventory it supplies. This study aims to determine evaluation the application of drug inventory accounting for the determination of cost of goods sold at PT. Cempaka Indah Murni Manado which is engaged in the distribution of medicines. The application of drug inventory accounting conducted by PT. Cempaka Indah Murni Manado is suitable but the company does not recognize incoming transfers because the products sold at PT. Cempaka Indah Murni Manado was sent from the head office in Surabaya. The results of the research on the stock accounting report for inventory from January to December most of the items there are differences in selling price and incoming transfers every month. The analytical method used in this study is a qualitative descriptive method and conclusions are drawn from the recording its merchandise inventory is a computerized perpetual method, while for the method of determining the cost of inventory using the FIFO (First In First Out) method.Keywords: Inventory accounting, cost of goods sold
ANALISIS PENENTUAN TARIF RAWAT INAP BERDASARKAN VARIABLE COSTING PADA RUMAH SAKIT GMIM SILOAM SONDER Pandey, Cristian M; Elim, Inggriani; Pinatik, Sherly
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 1 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.1.22359.2019

Abstract

The success of a hospital is very much determined by the accuracy of the leadership's ability to manage costs. The variable costing method is an alternative method for calculating the cost of production, which separates cost information according to behavior in relation to changes in the volume of activities.The purpose of this study was to analyze the determination of hospitalization rates based on variable costing at GMIM Siloam Sonder Hospital.The analytical method used in this study is a qualitative descriptive method. Where this method discusses a problem in detail by collecting data and processing it and concluding the results of the analysis. The results of the study according to calculations based on variable costing are the cost of a room per day per person hospitalized VIP rooms of Rp. 385,665 first class rooms of Rp. 246,391 class II rooms of Rp. 192.152 and class III rooms of Rp. 126,243 while the rates set by the hospital differ from those examined by the author through the coting variable method. So it needs to be evaluated because it is less relevant to the current conditions.
IPTEKS PERLAKUAN AKUNTANSI TERHADAP PENGUKURAN ASET TETAP PADA KANTOR LURAH KLEAK Ipu, Reinhard Valen; Pinatik, Sherly
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.2.02.2018.21849

Abstract

Fixed assets are tangible assets owned by the company or agency in question not for sale, but to assist the operational activities of an agency and have a useful life of more than one year. The kleak village office has several supporting factors in conducting operational activities, one of which in the form of office equipment. This study aims to determine wherher the village office has measured fixed assets based on applicable financial accounting standards. Based on the data that the author obtained it can seen that the village office has not measured fixed assets in accordance with PSAK No. 16.Keywords : Measurement of fixed assets, PSAK No. 16
IPTEKS PENGENDALIAN AKTIVA TETAP PADA PT.PLN (PERSERO) UNIT INDUK PEMBANGUNAN SULAWESI BAGIAN UTARA Savsavubun, Regina Valentine; Pinatik, Sherly
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.2.02.2018.21764

Abstract

Economic developments that increasingly affect the activities of each company in gaining profit (profit), both private companies and government companies. Every company in carrying out its business cannot be separated from the use of assets (assets) which are relatively fixed in nature. Fixed assets are permanent assets and are owned or used by companies with long periods of time and not for sale. The role of fixed assets is very important in producing goods and services. As with PT PLN (Persero) Unit Induk Pembangunan Sulawesi Bagian Utara, one of the largest companies in Indonesia if it does not use the fixed asset control procedures, it tends to occur fraud and misuse or waste from the use of fixed assets because the structure of the control of fixed assets is very necessary to maintain the security of property of PT PLN (Persero) the Parent Unit of North Sulawesi Development itself, check the truth in accounting data, and encourage policies that have been set by the leadership.Keywords: purpose of fixed assets control, PT. PLN (Persero) UIP SULBAGUT
Co-Authors Agus T. Poputra Andayani, Ni Made Sri Angreini Pangumbalerang Anneke Wangkar Aras, Glorya Mirekel cicilia Ardelia Lalenoh Athalia Girly Debora Klaas, Athalia Girly Debora Aumaila, Vallen Awaeh, Maya Angriani Binangga, Victor E. Christian Ray Wensen, Christian Ray David P. E. Saerang David Paul Elia Saerang Dhullo Afandi Erlita D.S. Ranuba Febrian Singgima, Febrian Fitriayani Adam, Fitriayani Gerungai, Natalia Y. Telly Grace B. Nangoi Gracia, Hana Halim, Evelyna Muliadi Harijanto Sabijono Hendrik Gamaliel Hendrik Manossoh, Hendrik Herman Karamoy Imanuel Pangkey, Imanuel Inggriani Elim Ipu, Reinhard Valen Jantje J. Tinangon Jantje Tinangon Jantje Tinangon Jenny Morasa Jullie J Sondakh KAHAR, Nadia Anggriani Kalangi , Lintje Kapahang, Raisha Jibrilia Karwur, Andre Hendry Kasenda, Novelia Deiya Thresia Katit, Fransiskus X.W Kaumpungan, Stephani C. Linda Lambey, Linda Lintje Kalangi Lumenta, Christy Patricia Lumentut, Intan N. F. Machmud Ali Makausi, Alma Meita Makikui, Lisa Elisabet Makisanti, Eirene Lorensia Manimbaga, Federicky Marcella, Jenny Maria Helly Lomboan Maya Marisa Marisa Rais Meiby Angelia Andaki, Meiby Angelia Melatunan, Melsiano Yosias Mende, Junior Merlyn Anglia Mangerongkonda Midu, Mutia Larasati S. Mitzy, Mitzy Mokorimban, Vanisa Mongula, Jermia Monika Sutri Kolinug Moningka, Eugenia Trixie Jayanti Novi Swandari Budiarso Paat, Victoria Maria Palar, Royke Pandelaki, Elsa Roviany Pandey, Cristian M Pasla, Merry Christy Pido, Yurike Sella Pingkan Elni Wowor, Pingkan Elni Pratama, Enriko Haris Pricilia Gladiols Kaunang, Pricilia Gladiols Rani, Falentina K. G. Regah, Ryan T. Ribka Agustine Singal, Ribka Agustine Ribka Rosalia Pesik Rinna Moniaga Rivo Jeaner Mangare, Rivo Jeaner Rondonuwu, Chris Waraney Rotulung, Frandy Demsy Abed Roulani, Giroth Jessica Rudy J. Pusung Rumende, Hendro J. Safan, Lifa Salomo Rocky Ticoalu Sandiri, Maissy P. Savsavubun, Regina Valentine Sifrid Pangemanan Sifrid s Pangemanan Sinjal, Ave Ceriti Sintje Rondonuwu, Sintje Soeda, Endri Brifio SONDAKH, Jullie Jeanette Stanly W. Alexander Suak, Lidya A. Sumba, Selviani Sumual, Laura Tangdialla, Angga Rano Taroreh, Rita Norce Tempoh, Randy Timbuleng, Maxie Timothy, Melvin Gabrielton Tinangon, Jantje J Tiow, Pattrichsius Paulus Tjhin, Erwin Tulenan, Rudolof A. Ventje Ilat Ventje Ilat Ilat Victorina Z. Tirayoh Viktorina, Kintan Wahani, Magdalena Monica Walangitan, Mac Donald Bertrand Walukow, Mewvi I. Winston Pontoh Wiyadi, Nadia K. Worotikan, Maria Natalia Yefta Masipuang, Yefta Zeke, Aurora Christi