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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 Journal of the Community Development in Asia Riset Akuntansi dan Portofolio Investasi
Agus T. Poputra
Universitas Sam Ratulangi
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH KEWAJIBAN KEPEMILIKAN NPWP,PEMERIKSAAN PADAJAN DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK (Studi Kasus pada KPP Pratama Bitung) Simanungkalit, Adelina; Poputra, Agus T.; Runtu, Treesje
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 10, No 4 (2015)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.10.4.10514.2015

Abstract

This research aimed to analyze the influence of ownership obligations Taxpayer Identification Number, tax audit and tax collection on tax revenue. The respondents in this research were tax officer at Tax Office Bitung. Total of sample in this research are 30 person from 79 person of tax officer on Tax Office Bitung. The sampling method in this research used nonprobability sampling through purposive sampling technique. While the data processing method was used multiple regression analysis. The result showed that the obligation of ownership Taxpayer Identification Number and tax collection did not significantly affect tax revenues, while the variable of tax audit proved to have a significant positive effect on tax revenues.
ANALISIS RELEVANT COST TERHADAP PENGAMBILAN KEPUTUSAN MENGGANTI ATAU MEMPERTAHANKAN AKTIVA TETAP (STUDI KASUS PADA CV. PYRAMID MULTI BLOCK MANADO) Klaas, Athalia Girly Debora; Poputra, Agus T.; Pinatik, Sherly
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 10, No 4 (2015)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.10.4.10518.2015

Abstract

Many methods costs incurred to assist companies in making decisions. One of the so-called cost relevant cost. Relevant costs are future costs that differ among alternatives exist, and the costs that can be avoided. Relevant information depends on decisions made. Relevant cost can affect a company manager's decision to take the right decision. One of them is a decision to replace or maintain the assets owned by the company.The purpose of this study was to determine and analyze the application of the concept of relevant costs in the decision to replace or maintain the assets. This research was conducted at CV. PYRAMID MULTI BLOCK  is located at Jalan Yos Sudarso No. 116 Kairagi Weru, Manado. The company is an industrial company that produces paving stone / block. The object of this study is the fixed assets in the form of Multi Block machine SB-306 is the company's main production machine. The method used in this research is descriptive method is a method that collects, formulate and classify and interpret the data obtained by the analysis of quantitative data presented in the form of numbers that are relevant cost analysis of the revenue and costs incurred.The results showed that the role of the relevant cost analysis can assist management in the decision to replace or maintain the assets. By looking at the development of profit between the two alternatives to replace or maintain fixed assets such as machinery Multi Block SB - 306, it can be seen that it would be more profitable for the company to replace the old fixed assets such as machinery Multi Block SB - 306 with the new machine.
PENGARUH KINERJA KEUANGAN DAN CORPORATE SOCIAl RESPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Joseph, Angelika Natalia; Poputra, Agus T.; Tirayoh, Victorina Z.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 3 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.3.13129.2016

Abstract

The financial performance is an image of a quality company that is reflected through the financial performance in a given period. Corporate Social Responsibility (CSR) is the ability of the company to connect its operations and policies of the social environment in a way that is mutually beneficial for the company and the community. The company's value is the market value as the value of the company can deliver maximum shareholder wealth when the company's stock price to rise. The purpose of this study was to analyze the influence of corporate social responsibility (CSR), and the financial performance of the company's value. Object Manufacturing research company that totaled 143 company, but based on the completeness of data then only 18 companies into the sample with the observation period 2012 - 2015. The independent variables were the company's performance (return on assets, return on equity, Operating Profit Margin, Net Profit Margin) and Corporate Responsibility Cocial, while the enterprise value of the dependent variable (Price Book value). Analysis of the data used consisted of correlation analysis, determination analysis, t-test, f, and multiple linear regression analysis. The results of this study indicate that ROA and ROE have a significant influence on the value of the company, while OPM, NPM, and CSR does not have a significant influence on the value of the company. F test analysis results indicate that the independent variables namely financial performance and CSR affect the value of the company.   Keywords : corporate value, corporate social responsibility, corporate performance
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK MINERAL BUKAN LOGAM DAN BATUAN TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN MINAHASA Rattu, Billy Ch. G.; Poputra, Agus T.; Kalalo, Meily Y. B.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 3 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.3.13135.2016

Abstract

            Own-Source Revenue is a source of regional financial and funding of the government. One of the revenues comes from local tax, and that becomes one of the government of MinahasaRegency is Non Metallic Minerals Tax and Rocks. This research was conducted to determine the level of effectiveness and contributions Non Metallic Minerals Tax and Rocks as a source of revenue Minahasa regency.Non Metallic Minerals Tax and Rocks is tax on the extraction of non metallic minerals and rocks , either from natural sources inside and/or the surface of the earth to be used. The method of research is using qualitative descriptive data types. The research is confined to the calculation of the percentage of effectiveness and contributions obtained from the quantitative data relating to the acceptance of Non Metallic Minerals Tax and Rocks.The results of research suggests that the effectiveness of Non Metallic Minerals Tax  and Rocks in 2012, 2013 and 2014 year is “very effective” and effectiveness rate is highest in 2014 which amounted to 159.20 % .Meanwhile , the contribution rate of Non Metallic Minerals Tax and Rocks in the last three years continues to decline so that the criteria included the contribution is “very less”. Tax collection system should be kept under surveillance so that tax revenue of Metallic Minerals Tax and Rocks controlled and remains highly effective . Keywords: revenue, non metallic minerals tax and rocks, effectiveness, contributions
ANALISIS POTENSI DAN EFEKTIVITAS PENERIMAAN DAN PEMUNGUTAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN SEBAGAI SUMBER PENDAPATAN ASLI DAERAH (PAD) DI KABUPATEN MINAHASA UTARA Tesalonika, Moningka; Poputra, Agus T.; Mawikere, Lidia
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 3 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.3.13136.2016

Abstract

Taxes are the country's largest source of financing in national development. This study purposed to analyze the potential and effectiveness of Non Metallic Minerals and rocks tax, as a source of regional revenue in North Minahasa District. The analytical method used is descriptive qualitative method, using primary data and secondary data. The results showed that the potential tax increases every year, the level of effectiveness of the Metallic Minerals Tax and rocks in 2012 - 2015 meet the criteria for highly effective, the highest level of effectiveness achieved in 2013 with a percentage of 111% to the target and the realization of very large. In 2015 the tax revenue Metallic Minerals and Rocks that most large compared with previous years. Improved performance of the employees to optimize each of the duties and responsibilities in the process of collecting that tax revenue Metallic Minerals and rocks can be more effective in the future. Keyword :mineral tax, local revenue, potential and effectiveness
PENERAPAN MANAJEMEN BERBASIS AKTIVITAS UNTUK MENINGKATKAN EFISIENSI BIAYA PADA WHIZ PRIME HOTEL MEGAMASS MANADO Kalonio, Ester R.; Poputra, Agus T.; Tirayoh, Victorina Z.
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.12.2.17965.2017

Abstract

The success of a company is largely determined by the accuracy of the leadership abilities in the management of the company. Cost efficiency has significance for the company in maintaining its existence in the business world. Activity Based Management is a method to achieve efficiency. The purpose of this research is to apply activity-based management method at Whiz Prime Hotel Megamass Manado by analyzing various activities in each deparment in hotel. The method used in this research is quantitative descriptive method. The results of this research is found some activities that are non value added activity in some departments in Whiz Prime Hotel Megamass Manado. However, after the implementation of activity management, the cost is not added value at each activity that does non value activity in some departments can be eliminated or reduced by Rp. 561.141.884. Thus, management can make cost reductions, so the company becomes more efficient.Keyword: Efficiency, Activity Based-Management, Non Value Added Activity
PENGARUH KOMITMEN ORGANISASI DAN PERAN MANAJER PENGELOLA KEUANGAN DAERAH TERHADAP KINERJA MANAJERIAL SATUAN KERJA PERANGKAT DAERAH DI KOTA MANADO Pandelaki, Leydi; Poputra, Agus T.
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.2355.2.1.2013.185-191

Abstract

Implementation of performance-based budgeting in government agencies in Indonesia, proclaimed through the enactment of Law No. 17 Year 2003 on State Finance and implemented in stages beginning in the budget 2005.Reformasi financial management resulted in a fundamental change in the financial management of the country / region. The research was conducted at the Regional Working Units Manado City Government. The study population was an employee who worked in Manado City Government on education. Samples were three and four echelons as the authorized users of government budget on education in the city of Manado. Officials in the city of Manado worked as secretary department / agency, department secretary, the head section, sub-section chief, the head of the field, sub-field head and section head who is considered able to describe the performance of each regional secretaries, departments and institutions as a whole technical area . This study aimed to determine the effect of organizational commitment and the role of manager of financial management on the performance of managerial work unit. Collecting data using primary data collection, namely the questionnaire by using purposive sampling technique. Samples were obtained from three-and four-echelon employees who work in regional work units Manado City Government who has served as secretary of the department / agency, the head section, sub-section chief, the head of the field, sub-field head and section head. Data analysis using SPSS software with five stages.First, descriptive statistics.The second phase, testing the quality of the data.The third phase, to test the assumptions of classical aberrations.The fourth stage, performing multiple regression analysis.And fifth stages, testing the hypothesis. The results showed that organizational commitment and significant positive effect on the performance of managerial work unit. While the role of manager of financial management has no effect and no significant effect on work unit performance.
ANALISIS PERLAKUAN AKUNTANSI TERHADAP RESTRUKTURISASI KREDIT BERMASALAH PADA PT. BANK SULUT Lumempouw, Eliska Gricy; Poputra, Agus T.; Wokas, Heince R. N.
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.8417.4.1.2015.105-114

Abstract

All profit-oriented company, trying to minimize the expenses to maximize the profit. Similarly with a Commercial Bank in the region of North Sulawesi that is PT. Bank Sulut that is one of its main activities is to give credit to customers. The largest revenue in PT Bank Sulut derived from interest on loans to debtor. However, with the large amount of bad loans, the income would be reduced. In 2014 the amount of given credit by PT. Bank Sulut in the amount of IDR 6.875.354.000.000,- in September 2014 which has increased since March 2014 in the amount of  IDR 5.733.302.000.000,-. From the amount of given credit, PT. Bank Sulut charge for impairment losses on financial assets in the amount of IDR 85.078.000.000,- on September 2014 which in the amount of IDR 4.296.000.000,- before in March 2014. Due to the increase in that amount of given credits, the amount of impairment losses on financial assets affect profit of 0,07 % to 19,25 % (for period of March-September 2014. Calculation outside interest expense). Based on the phenomenon, this observation aimed to determine how the accounting treatment of restructuring of non-performing loan of PT. Bank Sulut. The Using Methods of this observation is descriptive-comparative analysis methods. Observation result point toward that PT. Bank Sulut has applied correctly for according to accounting provisions apply.
EVALUASI PENERAPAN SISTEM PENGENDALIAN INTERNAL ATAS PENERIMAAN, PENGEMBALIAN DAN PELELANGAN BARANG JAMINAN PADA PT. PEGADAIAN (PERSERO) Siwu, Fifke Masyie; Poputra, Agus T.
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.16022.6.1.2017.1-17

Abstract

PT. Pegadaian (Persero) provides loans to people with require collateral item as insurance. PT. Pegadaian have to keep the collateral save and maintain it secure, so that internal control for collateral items are necessary needed. The purpose of this research was to determine and evaluate the implementation of the internal control systems for receiving, returns, and auctions of collateral items at PT. Pegadaian (Persero). The method used is qualitative descriptive with five components of COSO to evaluate the effectivities of internal control that applied at PT. Pegadaian (Persero). The five components of the COSO internal control is the control environment, risk assessment, control activities, information and communication and monitoring. The results showed that internal control systems at PT. Pegadaian (Persero) have been support by Standard Operating Procedures for all operations and filed documents. But from the evaluation for internal control system of receiving, returns, and auctions of collateral items there are still task stacking at unit manager make internal control systems PT. Pegadaian (persero) still have lack of control.Keywords: Internal Control Systems, Collateral Item, COSO.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (SAKIP) PADA PEMERINTAH PROVINSI SULAWESI UTARA Tahir, Harsya K.; Poputra, Agus T.; Warongan, Jessy D. L.
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.14423.5.2.2016.37-51

Abstract

The purpose of this research is to analysis the factors which affecting the implementation of the SAKIP in Government of North Sulawesi, the contain is factor awareness on the laws and regulation (X1), factor organizational  commitment (X2) and factor role of APIP (X3) toward implementation of SAKIP (Y). Method that use in this research are quantitative method. The data analysis technique has been done by using the multiple linear regressions analysis. Result of the research according the partial test show that awareness on the laws and regulation no significantly effect to the implementation of SAKIP, whereas the organizatoinal commitment and role of APIP has significantly effect to the implementation of SAKIP. The value from coefficient of determination test amount of 43,7% has been effect by awareness on the laws and regulation, organizatoinal commitment, role of APIP, whereas the remaining 56,3% is influenced by other factors outside this research. Keywords  : awareness of the laws and regulation, commitment of organization, role of APIP, and SAKIP
Co-Authors Adelina Simanungkalit, Adelina Aldiansyah Sugeha Andreas R. Wangarry, Andreas R. Angelika Natalia Joseph, Angelika Natalia Athalia Girly Debora Klaas, Athalia Girly Debora Bernhard Tewal Billy Ch. G. Rattu, Billy Ch. G. Dhullo Afandi Eliska Gricy Lumempouw, Eliska Gricy Evaliana Marantika Akay, Evaliana Marantika Fifke Masyie Siwu Fitria Novita Ningtyas Heince R. N. Wokas Heince Wokas Herman Karamoy Ignasius Rian Gultom, Ignasius Rian Jessy D. L. Warongan, Jessy D. L. Jullie J Sondakh Kalonio, Ester R. Kantale, Vira A. Lengkong, Victor .P.K. Leydi Pandelaki Lidia Mawikere Lintje Kalangi Lukky Mawardhy Mustafa, Lukky Mawardhy Meily Y. B. Kalalo, Meily Y. B. Moningka Tesalonika, Moningka Pricilia Pricilia Ria Valentina Pajouw Riani Rompas Rinna Moniaga Riska Korompot Robert Lambey Saerang, David. P.E. Saerang, Shintia D. R. Sherly Pinatik Supit, Toni Tahir, Harsya K. Treesje Runtu Ventje Ilat Victorina Z. Tirayoh Wuisan, Novitha Rosaliana Mariane Yeny, Yeny Yuli Rawun, Yuli