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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 Jurnal Akuntansi Kontemporer 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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PENERAPAN KEBIJAKAN EARMARKING TAX PADA PEMUNGUTAN PAJAK KENDARAAN BERMOTOR TERHADAP PEMBANGUNAN DAN PEMELIHARAAN JALAN DI PROVINSI SULAWESI UTARA Masihor, Andre Stevan; Pontoh, Winston
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.10525.4.2.2015.60-71

Abstract

Regional autonomy and decentralization setting authority for every area in their independence and realize the potential to improve people's welfare. One potential area that is growing is a local tax , which is currently setting based on Undang-undang No. 28 tahun 2009. In terms of social welfare legislation is mandated to allocate some funds for the construction sector activities withholding tax , this policy is known as earmarking tax. Motor vehicle tax is one tax that is included in this policy where the amount of the allocation that is at least 10 % of the proceeds and used for the construction of transportation infrastructure. In SULUT terms are defined in Perda No. 7 tahun 2011 in which the contents of its mandate in accordance with such provisions. The purpose of this study is to analyze the implementation of earmarking tax policy of motor vehicle tax in the province of North Sulawesi in accordance with the mandate of the legislation in force. The analytical method used is descriptive analysis. The findings of this study are earmarking tax policy in SULUT go hand in hand with SULUT budget system where revenues and expenditures through the general treasury area. In 2014 the expenditure for the improvement of road infrastructure facilities reached 97.96% of total motor vehicle tax in North Sulawesi, thus setting the tax earmarking in SULUT not in accordance with applicable regulations.
ANALYSIS OF INTERNAL CONTROL OF FIXED ASSETS IN PT. LUMBUNG BERKAT INDONESIA Makaluas, Jesella Lourina; Pontoh, Winston
ACCOUNTABILITY Vol 7, No 01 (2018): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.19071.7.01.2018.1-10

Abstract

The presence of an internal control system of fixed assets that will assist management in supervising, monitors costs incurred when fixed assets are acquired until property, plant, and equipment are released. Adding or extending the useful life of fixed assets and assisting in increasing the operational contribution and productive capacity of the company's fixed assets maintain security, check the accuracy and correctness of data from the company's fixed assets. This study aims to determine the implementation of the structure of Internal Controls of Fixed Assets conducted in PT Lumbung Berkat Indonesia which is a type of construction company. The analysis method used is descriptive method. Data type is qualitative data with secondary data source. The result of the research shows that internal control in PT Lumbung Berkat Indonesia has not been effective yet. This is seen from the lack of separation of duties and responsibilities between the finance and accounting departments, the absence of an audit committee, never conducting tests and measurements on fixed assets. Any decision relating to fixed assets shall first be authorized by the President Director, but the company never conducts physical property checks and matching with fixed assets records. There is also no expenditure on capital and revenues. Depreciation method used is straight line depreciation  and implemented continuously every year. However, the list of fixed assets of the company has not been up to date since the company only attaches fixed assets in the form of buildings and vehicles in the project (excluding vehicles and inventory in the office).Keywords: Internal Control, Fixed Assets.
ANALISIS SUMBER DAYA MANUSIA TERHADAP KETERANDALAN PELAPORAN KEUANGAN PADA PEMERINTAHAN PROVINSI SULAWESI UTARA Hullah, Abdurahman Rigel; Pontoh, Winston
ACCOUNTABILITY Vol 6, No 1 (2017): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.16028.6.1.2017.65-71

Abstract

Researcher interested in conducting a study with "Human Resources’s Effect Against Financial Reporting’s Reliability In North Sulawesi Provincial Government” as the title, because many were relying on information in the financial reports who were published by the regional government as a basis for decision making, therefore in North Sulawesi provincial government’s financial reporting a reliable Human Resources is necessary. Issues in this study is: does human resources affect the reliability of financial reporting in North Sulawesi provincial government? While the goal is to determine the effect of human resources to the reliability of financial reporting. The analytical method used is simple linear regression analysis and tested using classic assumption test. As for the processing of research data SPSS version 24 were used. The test results showed that Human Resources partially have effects on North Sulawesi Provincial Government’s Financial Reporting Reliability. Keywords : Human resources, reliability, financial reporting.
PERAN AUDIT INTERNAL TERHADAP KEPATUHAN PERANGKAT DAERAH DALAM PENGELOLAAN KEUANGAN PADA KANTOR INSPEKTORAT DAERAH PROVINSI SULAWESI UTARA Rambing, Thalia Amelia Constantie; Tinangon, Jantje J.; Pontoh, Winston
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.13.04.21149.2018

Abstract

Internal audit is an activity carried out independently, objectively believes in its examination, and conducts consultations in management with the aim of increasing the value and performance of the organization. The role of internal audit which is APIP (Government Internal Supervisory Apparatus) plays an important role in the government system, namely as a function of controlling where APIP is given responsibility in evaluating and evaluating and carrying out management functions, namely planning, organizing functions, directing function and coordinating function. The purpose of the study was to determine the role of internal audits on the compliance of regional devices in financial management and how APIP is independent in carrying out supervision and inspection. The method used in this study is a descriptive method that is by collecting data from the results of the study and then analyzing and drawing conclusions from the research. The results of the study obtained that the North Sulawesi Province Inspectorate was very instrumental in overseeing the financial management of regional equipment. This is evidenced by the implementation of its functions in the Internal Audit as the Government Internal Control Apparatus (APIP) which oversees and oversees the planning, organizing, directing and coordinating of financial management by SKPD in North Sulawesi.Keywords: Internal Audit, Role of Audit, Independent
ANALISIS PERHITUNGAN DAN PENCATATAN AKUNTANSI PAJAK PENGHASILAN ATAS BUNGA DEPOSITO DAN TABUNGAN NASABAH PADA PT. BANK SYARIAH MANDIRI CABANG MANADO Tingginehe, Nurgita; Sondakh, Jullie J.; Pontoh, Winston
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 contribution to the state and the source of our income comes from taxes. One of the final income tax objects is the interest rate on deposits and customer saving. This study aims to find out how to calculation and record of accounting deposit interest rate and savings customers at PT. Bank Syariah Mandiri Branch Manado. The analytical method used is descriptive analysis of  research data obtained from interviews and literature studies. The results of the study show the count of income tax on interest deposits customers from PT. Bank Syariah Mandiri Branch Manado has been accordance with goverment regulations No.131 of 2000 and KMK-51/KMK.04/2001. And accounting records has been accordance with accounting PSAK 101 Syariah. PT. Bank Syariah Mandiri Branch Manado must improve service quality  for improvement costumers.Keywords:Calculation, Recording, Deposit Interest, Customer Savings
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERHITUNGAN PPH BADAN PADA PERUSAHAAN PEMBIAYAAN DI PT. HASJRAT MULTIFINANCE MANADO Rantung, Allbrian J. W.; Saerang, David P. E.; Pontoh, Winston
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.13.04.20941.2018

Abstract

One of the largest sources of state revenue in the tax sector is bandan income tax / PPh 29. This study aims to determine what factors influence the calculation of corporate income tax on finance companies at PT. Hasjrat Multifinance Manado. This research uses descriptive method which is used to find out how many factors influence the calculation of corporate income tax.From the results of the study it is known that there are several factors that influence the calculation of corporate income tax, namely the factor of sales contribution on credit by the dealer, the interest rate factor and the administrative revenue factor. The results of this study indicate that these factors are the main source of income for finance companies, thus affecting the calculation of Corporate Income Tax. The greater the contribution of the dealer will affect the value of financing, and the value of financing will affect the value of revenue and revenue of the company so that automatically the greater the contribution of corporate income tax/PPh 29. Keywords :Financing contributions, installments and interest income, taxes
PENGARUH PEMERIKSAAN PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA MANADO Assa, Jeremiah Reinhart; Kalangi, Lintje; Pontoh, Winston
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.13.04.21412.2018

Abstract

One of the largest state revenues comes from the tax sector. Tax receipts are a major source of financing and national development to improve people's welfare. One of the tax revenues is derived from Income Tax (PPh). Sanctions and tax audit is one of the factors that influence taxpayer compliance. This study aims to determine the effect of sanctions and tax audits on taxpayer compliance in paying taxes. This research uses quantitative research method. The results showed that tax audit and sanctions have a significant effect on taxpayer compliance in paying taxes. This is a reference so that supervision in the form of inspection can be maximized so as to improve taxpayer compliance in paying taxes.Keywords: tax audit, tax sanctions, tax compliance
PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI KASUS DI KABUPATEN KEPULAUAN TALAUD) Soleman, Muhammad T.; Pontoh, Winston; Budiarso, Novi S.
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.14.1.22249.2019

Abstract

This study aims to examine the factors that influence the disclosure of local government financial statements. The population in this study are employees who work in the Regional Development Planning Agency (BAPPEDA) in the Talaud Islands Regency. Data collection techniques using questionnaires. The type of data used is primary data collected by sending questionnaires to respondents. The research method is quantitative, while the analysis technique used is multiple linear regression analysis. This research result shows that Audit Findings and Capital Expenditures affect the disclosure of regional government financial statements, while the balance funds do not have an influence on the disclosure of local government financial statements.
ANALISIS PERHITUNGAN PENERIMAAN DAN PENYETORAN PAJAK PENERANGAN JALAN DI KABUPATEN TANA TORAJA Kaparang, Griya Clara; Pontoh, Winston; Suwetja, I Gede
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.14.1.22250.2019

Abstract

Road Lighting Tax is one of the regional revenues whose revenues are very important for future improvement efforts. The purpose of this study is to find out whether the calculation of receipt and deposit of street lighting tax in Tana Toraja Regency is in accordance with the rules set or not, and the potential for acceptance and effectiveness. This research uses descriptive qualitative research. The results showed that the calculation of the receipt and deposit of street lighting tax in Tana Toraja Regency had proceeded with the rules set by the regional government, and the potential for its revenue and effectiveness in 2016-2017 had increased very well.
EVALUASI EFEKTIVITAS PENERIMAAN PENDAPATAN RETRIBUSI PASAR DI DINAS KOPERASI DAN UKM KABUPATEN MINAHASA TENGGARA Rantetadung, Romario; Ilat, Ventje; Pontoh, Winston
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.14.1.22475.2019

Abstract

Regional autonomy is regional empowerment in regional decision making that is more flexible to manage the resources possessed with the potential and interests of the region itself. Errors that make natural resources as the main factor in the source of regional income must be immediately changed because one day natural resources will be exhausted. The purpose of this study is to find out the process of Receiving Market Retribution in the Southeast Minahasa District Cooperative and SME Service and the effectiveness of Retribution Income at the Southeast Minahasa Regency Cooperative and SME Office. The analytical method used is descriptive qualitative. The results of the study show that the evaluation of the effectiveness of market retribution revenue at the Minahasa Regency Cooperative and SME Office in North Sumatra is quite effective. the advice given is to increase the process of collecting and depositing market retribution in the Southeast Minahasa District Government and for the Southeast Minahasa Regency government to pay more attention to the regulations issued so that the Effectiveness of Market Levy Income Revenues can achieve maximum results.
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 Latjandu, Lady Diana 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 Warbung, Kasih Michelly Kesya