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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL KEDOKTERAN KOMUNITAS DAN TROPIK JURNAL RISET AKUNTANSI GOING CONCERN JURNAL BERKALA ILMIAH EFISIENSI ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Indonesia Accounting Journal The Studies of Social Sciences Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat West Science Social and Humanities Studies Riset Akuntansi dan Manajemen Pragmatis Research In Management and Accounting (RIMA)
Winston Pontoh
Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi Manado
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences

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ANALISIS PERKEMBANGAN KEMAMPUAN KEUANGAN DAERAH DALAM MENDUKUNG PELAKSANAAN OTONOMI DAERAH PADA DINAS PENDAPATAN DAERAH KOTA TIDORE Alting, Umilhair; Pontoh, Winston; Suwetja, I Gede
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 03 (2018): Going Concern Vol.13 No.3 September 2018
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Fiscal decentralization is one the major component of the decentralization implementation of regional autonomy. As the new beginning in regional development and the people in managing the resources or all of the potential to the prosperity and the progress of region. Financial aspect is one of the basic criteria to find out the real capability regional government in managing their autonomy system (household system) the capability of regional government in managing their financial can be seen in APBD which describes the capability of local government in financing the activities of development task and equity in each region. The purpose of this research is to determine the financial capability of Tidore in regional autonomy especially in 2013-2017 judging by ratio of independency, decentralization fiscal degree, growth ratio. This research used observation, interview and documentation to collect the data. The data was analyzed using qualitative and quantitative data with described analysis. The result showed that the independence ratio of Tidore has been able to improve its financial capability. The degree of decentralization is still highly dependent on the central government, although it has been increasing year by year. Growth rate fluctuated this indicates the local government of Tidore is not too concerned with regional development and community welfare.Keywords: regional autonomy, ratio of independency, The degree of decentralization ratio, Growth ratio.
ANALISIS PERLAKUAN AKUNTANSI ATAS PENGELOLAAN BERAS SEJAHTERA PADA PERUM BULOG DIVRE SULAWESI UTARA DAN GORONTALO Imbang, Veronika Merlin; Pontoh, Winston; Gamaliel, Hendrik
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.13.03.20275.2018

Abstract

The Beras Sejahtera (Rastra), a program that assisted by government, has been working with Public Enterprise Logistics Company (Perum Bulog) in an attempt to improve food security as well as provide protection for underprivileged communities. This research aims to know the accounting of the management of the Beras Sejahtera at Perum Bulog Divre North Sulawesi and Gorontalo. The methods used in this research is descriptive method and qualitative research. This research obtained that the accounting  of the management of the Beras Sejahtera at Perum Bulog Divre North Sulawesi and Gorontalo is using accrual-based and the reports are already organized in the regulation of Director Of Public Companies On Accounting Policy in Perum Bulog.Keywords: Analysis, Accounting, Beras Sejahtera
ANALISIS PERUBAHAN TARIF PENGHASILAN TIDAK KENA PAJAK (PTKP) TAHUN 2015 DAN TAHUN 2016 TERHADAP PENERIMAAN PAJAK PENGHASILAN (PPH) PASAL 21 DI KANTOR PELAYANAN PAJAK PRATAMA BITUNG Lewa, Megawani; Kalangi, Lintje; Pontoh, Winston
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.13.03.20120.2018

Abstract

Tax is a compulsory payment to every citizen whose counterpart is not direct. In 2016 there is an Increase in the tariff of Non Taxable Revenue (PTKP). The increase of non-taxable income (PTKP) will be enjoyed by the people who work as employees/employees, and the Taxpayer Object Tax (WPOP) workers who have free and / or self-employed jobs because it will lower taxable income tax (PKP) taxpayers. However, the increase in PTKP has the potential to decrease income tax revenue. This study aims to evaluate the effect of PTKP changes on the acceptance of Income Tax Article 21 in KPP Pratama Bitung. The method used is qualitative descriptive method. The research results show that the non-taxable income (PTKP) experienced a 50% increase and this affects income tax revenue PPh) significantly. Expected to be able to do things to increase tax revenue from the income tax side of article 21. One of them is to adjust the limits of PTKP with the lowest salary / income of employees. In addition, the Tax Office of Bitung Pratama is also expected to provide continuous supervision and extension on taxpayers of individuals, bodies and treasurers of government offices concerning the awareness of their obligation to withhold tax on income tax on the employee or employees accordingly at the prevailing rate.Keywords: Non Taxable Income, Income Tax, Changes receipts
ANALISIS SISTEM AKUNTANSI DAN PROSEDUR PEMBAYARAN KLAIM JAMINAN KEMATIAN PADA PT. TASPEN (PERSERO) CABANG MANADO Dady, Fransher; Ilat, Ventje; Pontoh, Winston
JURNAL RISET AKUNTANSI GOING CONCERN Vol 12, No 01 (2017): Jurnal Riset Akuntansi Going Concern
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Insurance is one of the institutions that have an important role, because its activities play a role in risk protection, raising public funds from premium revenue. Guaranteed death (JKM) is one of the insurance that acts as a protection against the risk of death due to illness or work accidents in the form of death benefit. This study aims to determine the cash accounting system cash disbursements and payment procedures Claim for death (JKM)  applied by PT. Taspen (Persero) Manado Branch Office. Type of research used in this research is descriptive research type qualitative approach. The results showed that the accounting system and payment procedures for death insurance claim applied to PT. Taspen (Persero) Manado Branch Office has been effective because it has been in accordance with the theory of cash accounting system expenditure, by comparing the cash accounting system expenditure applied by PT. Taspen (Persero) Branch Manado with the theory of cash accounting system expenditure.Keywords: Cash Expenses, Payment Procedures, Death Warranty Claims
LABA PER SAHAM DAN UKURAN : KARAKTERISTIK PEMBAYAR DIVIDEN ? Pontoh, Winston
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.4944.3.1.2014.86-94

Abstract

ABSTRAK  Dividen merupakan salah satu komponen pengembalian yang sangat diharapkan oleh setiap investor selain keuntungan dari kelebihan atas harga saham. Selain itu, ukuran perusahaan dapat merupakan variabel yang berkontribusi dalam menentukan besarnya pembayaran dividen. Penelitian ini dilakukan pada 378 perusahaan yang terdaftar pada Bursa Efek Indonesia dalam periode 2009 sampai dengan tahun 2011 dengan menggunakan metode analisis regresi logistik dan metode uji beda rata-rata. Hasil penelitian ini menunjukkan bahwa laba per saham (EPS) berpengaruh signifikan terhadap jumlah pembayaran dividen, sedangkan ukuran perusahaan tidak berpengaruh signifikan. Kontroversi atas ukuran perusahaan, diuraikan lebih lanjut berdasarkan jenis perusahaan pembayar dividen, dan ditemukan bahwa ukuran perusahaan merupakan salah satu karakteristik perusahaan pembayar dividen. Dengan menelaah lebih jauh variabel laba per saham, maka karakteristik yang muncul adalah bahwa perusahaan yang membayar dividen secara penuh memiliki nilai laba bersih yang tinggi dan memiliki jumlah saham beredar yang lebih sedikit. Dalam konfirmasi akhir, dapat diketahui bahwa, perusahaan-perusahaan yang membayar dividen bukan merupakan jenis perusahaan sapi perah. Kata Kunci : laba per saham, ukuran perusahaan, jumlah saham, laba bersih, dividen  ABSTRACT  Dividend is the main component of return that is very expected by investors, beside of capital gain. Also, the size of company could become as contribute variable to determine the amount of dividend payment. This study had samples for 378 companies listed in Indonesia Stock Exchange for period of 2009 till 2011, conducting logistic regression analysis and paired samples t test. The result of study shows that, earnings per share had significant relationship with the amount of dividend payent, while size of company had not. The controversy of size’s result is analyzed further based on companies who had paid the dividend, and found that, size of company is one of characteristics of companies who paid dividend. More analysis conducted to earnings per share, it is found that, companies who paid dividend have characteristics such as higher net income and less outstanding shares. In the last confirmation, this study found that, companies who always paid dividend were not a type of cash cow companies. Keywords : earnings per share, company size, shares amout, net income, dividend
PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT DALAM PENGAWASAN KEUANGAN DAERAH DI PROVINSI SULAWESI UTARA Sumiok, Cristofer; Pontoh, Winston
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.2356.2.1.2013.192-198

Abstract

In presenting a good financial governance, the Local Government must be able to present the financial statements in accordance with the local government Permendagri 13 of 2006 and the Government Accounting Standards  ( SAP ) . To obtain these results certainly not out of the factors that support the implementation of the financial statements as rules / regulat ions, education, experience, commitment to employees, and supporting tools that support the creation of the ability of the involved parties in the preparation of the financial statements of Local Government.The purpose of this research aim to know the influence of competence and independence with quality audit regional inspectorate officers as financial control in the province of North Sulawesi.The Data was collected by survey with questionnaire contain list of question that have to fill by internal auditors in inspectorate as respondent. Technique data analyzing to the test the hypothesis by multiple linear regression using SPSS Ver 19.0.The result by using F-test shows that competence  ( X1 )  and independence  ( X2)  on the test result indicate that the variabel F competence  ( X1 )  and independence  ( X2 )  has significant correlation with audit quality regional inspectorate officers in the province of north Sulawesi. the result of F test shows that Fhit = 6,016 and Ftab with confidence level 95% df1  ( 2 )  and df2  ( 46 )  is 2,81 at level significance 0,002 < α: 5%  ( 0,05)  it means Ha could accepted the result of t test show that pnly competence variables that has influence with audit quality in regional inspectorate officers in the province of northSulawesi. t hit, shows 3,864 > t2,014 at level significance 0,000 < 0,05 Independence variable shows thit 0,986 < ttabtab2,014 at level significance 0,329 > 0,05 it means that independent variable didn’t influence with audit quality regional inspectorate officer in the province of north Sulawesi.Key Words : competence, independence
PENGARUH PENGALAMAN AUDIT, KEAHLIAN AUDIT DAN TEKANAN KETAATAN TERHADAP AUDIT JUDGMENT BPK RI PERWAKILAN PROVINSI SULAWESI UTARA Sanger, Christin Lisa; Ilat, Ventje; Pontoh, Winston
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.14421.5.2.2016.11-22

Abstract

This study aimed to examine the effect of audit experience, audit expertise, and obedience pressure to audit judgment taken by auditor. The sample of this research are auditors who worked on Badan Pemeriksa Keuangan (BPK) RI Representative of Nort Sulawesi Province. The sample was conducted by purposive sampling method. Collecting data was conducted by questionnare distributed directly to auditors as much 50 and only 38 questionnare replayed. Data analysis used multiple linear regression method with SPSS (Statistical Product and Service Solution). The result of this research showed that audit experience significantly affect audit judgment taken by auditor, obedience pressure significantly affect audit judgment taken by auditor, but audit expertise didn’t significantly affect audit judgment taken by auditor, because the audit expertise in variabel measurement only use indicator : adetailed knowledge of the financial statements, have the ability to perform an audit in accordance with the regulations and have many types of certification / recognition of the expertise of technical training (does not represent an operational definition of variables). So that the results are less present facts on the ground. Keywords: audit experience, audit expertise, obedience pressure, audit judgment.
DAMPAK PEMAHAMAN WAJIB PAJAK ATAS PP NOMOR 46 TAHUN 2013 TERHADAP PENERIMAAN PAJAK PENGHASILAN PASAL 21 PADA KPP PRATAMA KOTAMOBAGU Manengkey, Speny Ria; Pangemanan, Sifrid; Pontoh, Winston
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.8423.4.1.2015.163-171

Abstract

Tax is a matter that must be well understood by everyone. Because tax hold an important role in the economy of a country. State revenues from taxation were very helpful all existing development. This research is do in KPP Pratama Kotamobagu and on taxpayer in the region Amurang. The variables used in this study were twu variables, namely understanding the taxpayer on the Government Regulation No. 46 of 2013 (X) and income tax revenue article 21 (Y). Data collection method used in this study were questionnaires and interviews. Technical analysis of data using simple linear regression analysis. From simple linear regression test result show that understanding the taxprayer on Government Regulation No. 46 of 2013 had a considerable influence on the acceptance of income tax on KPP Pratama Kotamobagu.
EFFECT OF PARTICIPATION OF BUDGET PREPARATION ON PERFORMANCE OF SKPD APPARATUS (Case Study In Local Government of Manado City) Waney, Mekson; Pontoh, Winston
ACCOUNTABILITY Vol 6, No 2 (2017): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.17710.6.2.2017.1-8

Abstract

The performance of an officer will be seen when he is involved in budgeting so that the budget set will be the correct reference in accordance with regional needs rather than on the interests of the authorities. The performance of the apparatus is largely determined by financial management, which includes budgeting. Inadequate budget formation can be demonstrated by the placement of apparatus based solely on proximity and personal relations factors, personnel who only prioritize personal or short-term interests, the occurrence of budget slack, do not involve fully to the financial management official in the preparation of budget and the time of budget preparation done just a few days. This study aims to determine the effect of budgetary participation on apparatus performance in SKPD in Manado City. The population in this study is 7,811 employees/apparatus that exist in 43 SKPD at Manado City Government. The sample chosen using purposive sampling method, that is 84 employees/apparatus having position as secretary, head of section, head of sub section. For the primary data tested came from 78 respondents from 84 respondents who set. The method of analysis used is simple linear regression analysis, before the data to be processed first tested by using the classical assumption test. While for data processing research using computer program SPSS version 15.0. The test results showed the participation of budgeting have an effect on significantly on apparatus performance at SKPD in Manado City Government. This is obtained from the results of the t test which shows a significance level of 0.000 (less than 0.005).Keywords: Participation of budget preparation, apparatus performance
DAMPAK UTANG JANGKA PANJANG ATAS PENDAPATAN ENTITAS BISNIS (STUDI KASUS PADA PERUSAHAAN TERDAFTAR DI BURSA EFEK INDONESIA) Pontoh, Winston
ACCOUNTABILITY Vol 2, No 2 (2013): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.3682.2.2.2013.15-19

Abstract

 ABSTRAKAset tetap merupakan hasil dari salah satu kegiatan investasi dalam sebuah entitas bisnis, yang dipertimbangkan tingkat pengembaliannya dalam sebuah periode tertentu. Seringkali sebuah entitas bisnis memperoleh aset tetap tersebut dengan menyertakan unsur pendanaan dari pihak eksternal yang bersifat jangka panjang. Sumber data dalam penelitian ini adalah Bursa Efek Indonesia, dengan sampel sebanyak 253 perusahaan dan metode analisis yang digunakan dalam penelitian ini adalah metode analisis jalur. Hasil penelitian menunjukkan bahwa utang jangka panjang memiliki dampak atas tingkat penjualan, melalui pemanfaatan aset tetap secara optimal.Kata Kunci : Utang Jangka Panjang, Aset Tetap, Pendapatan ABSTRACTFixed assets are the results of one investment in a business entity, which is considered the level of returns in a given period. Often a business entity acquiring the asset by including an element of funding from external parties who are long-term. Sources of data in this study is the Indonesia Stock Exchange, with a sample of 253 companies and the methods of analysis used in this study is the method of path analysis. The results showed that long-term debt has an impact on the level of sales, through optimal utilization of fixed assets.Key Word : Long-Term Debt, Fixed Assets, Revenue
Co-Authors Agus Toni Poputra, Agus Toni Akandji, Vidya Aleng, Chintia S Alting, Umilhair Andre Stevan Masihor, Andre Stevan Ardi Manuel Lomboan, Ardi Manuel Assa, Jeremiah Reinhart Azis, Taufiqurrahman Benawan, Erick Try Putra Boby Rantow Payu Claudia W.M. Korompis Cristofer Sumiok Dady, Fransher Damanik, Crysty Hanna Darmawan, Mizaco Ofayda Datu, Christian V. David P. E. Saerang David Paul Elia Saerang David Saerang, David Dwiki Rama Sbastian Fahri Eka Oktora Fona Budiarso Gerung, Ireyne Regina Gerungai, Natalia T. Gosal, Sharon Gloria Grace Nangoi Harijanto Sabijono Heince R.N Wokas Hendrik Gamaliel Hendro Tilaar Herman Karamoy Hullah, Abdurahman Rigel Humiang, Faisal I Gede Suwetja Imbang, Veronika Merlin Irvana Marina Kondoy, Irvana Marina Jantje J. Tinangon Jenny Morasa Jesella Lourina Makaluas, Jesella Lourina Jhon Fiesgrald Wungow, Jhon Fiesgrald Jullie J Sondakh Kadir, Mei I. S. Kakauhe, Anastasya Claudio Inri Kakunsi, Erica Kaparang, Griya Clara Kapojos, Peter Marshall Kiay, Dewi Sartika Korengkeng, Raymond R. Korompis, Claudia W. M. Kotambunan, Miranda Ellora Kussoy, Emerald Brilliant Lalenoh, Marsellino Alexander Lengkong, Angelina Elsy Lewa, Megawani Lidia Mawikere Linda Lambey, Linda Lintje Kalangi Liwe, Alther Gabriel Maikel Sanger Mangambe, Diony Jasinta Manuho, Jessica Jeniver Mararu, Gandi Maryam Mangantar Masdan, Susan Rabbany Meily Y. B. Kalalo, Meily Y. B. Mokoginta, Given Mokoginta, Novtania Nainggolan, Styven Farera Nangoi, Grace B Ningrum, Tiara Nofry, Sampoel Johanes Novi Budiarso Novi S. Budiarso, Novi S. Novi Swandari Budiarso Nunu, Indrawati Ogi, Gratia Patricia Paat, Victoria Maria Palar, Royke Polii, Imanuel Ronaldo Angelo Popang, Andika Saputra Pratama, Enriko Haris Rachel Anly Marilyn Lingkanwene Wullur, Rachel Anly Marilyn Lingkanwene Rambing, Thalia Amelia Constantie Rantetadung, Romario Rantung, Allbrian J. W. Ratnasari, Cicillia Recky Vincent Oktaviano Wuysang, Recky Vincent Oktaviano Rerung, Elypaz Donald Rimbing, Sheron H.R. Robert Lambey Ronald I. Ottay Rudy J. Pusung Rumawas, Alda Gabriela Runa, Yesika Runturambi, Irene V. Sanger, Christin Lisa Sendow, Gloria Julianita Sherly Pinatik Siampa, Felixius Sifrid Pangemanan Sifrid s Pangemanan Sintje Rondonuwu, Sintje Soleman, Muhammad T. Speny Ria Manengkey, Speny Ria Sri Murni Steven Tangkuman Suak, Lidya A. Sudarwati, Nina Suleman, Andini Tirta Cricela Sumanti, Alva O. Sumendap, Steinly Sylvia Febriany Gerungan, Sylvia Febriany Tangeren, Rachel Tangkuman, Steven Josia Tanod, Sendi Tingginehe, Nurgita Tinuwo, Mararusli Treesje Runtu Ventje Ilat Waney, Mekson