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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 JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat Formosa Journal of Applied Sciences (FJAS) Manajemen Bisnis dan Keuangan Korporat
Rudy J. Pusung
Jurusan Akuntansi
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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Journal : JURNAL RISET AKUNTANSI GOING CONCERN

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ANALISIS BIAYA DIFERENSIAL UNTUK MENGAMBIL KEPUTUSAN MENJUAL LANGSUNG ATAU MEMPROSES LEBIH LANJUT PRODUK PADA INDUTRI KACANG SANGRAI TARSIUS Manginsihi, Ellis Fanny; Saerang, David Paul Elia; Pusung, Rudy J.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 10, No 3 (2015)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.10.3.8441.2015

Abstract

One of the functions of management is planning. Managers are faced with decisions regarding the selection of various kinds of alternatives. Any decisions taken by management will be a measurement of the success of a company in the future. One way to avoid mistakes in decision-making is by using differential analysis. Where the differential cost analysis is an approach to the analysis of the relevant costs are focused on different charges in a series of alternatives. The purpose of this study is to provide information that is relevant for the business owner to determine what costs and revenues arising from each alternative and compare to see the profits generated between direct selling or further memprosek product. The results showed that if the owner of the Industri Kacang Sangrai Tarsius wants to expand its business by choosing alternative further processing can be applied  if the product is further processed products, the revenue that will be received more than if directly sell the product.
ANALISIS SISTEM KEBIJAKAN PENGEMBALIAN KELEBIHAN PEMBAYARAN WAJIB PAJAK ORANG PRIBADI MELALUI RESTITUSI DAN KOMPESANSI DI KPP PRATAMA MANADO Lempas, Bryan S; Runtu, Treesje; Pusung, Rudy J.
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.12.2.18032.2017

Abstract

Tax is a source of revenue to finance all State expenditures including expenditures for development and expenditure in improving the welfare and quality of Human Resources (HR). The tax contribution in funding State expenditures continues to increase and requires support in the form of raising public awareness to meet its tax obligations. This research was conducted in Manado City, where this study aims to examine the return of overpayment. The research method used is descriptive analysis research. Result of research indicate that KPP Pratama manado give good service for taxpayer individual who apply for restitution of amount of tax debt paid by public also must know that even if money have entered to treasury state if proved there is more pay then State treasury also willing to reverse or compensate for other types of taxes. The refund of the tax payment is a refund of tax overpayment that has been assumed is really a tax that is more paid.Keyword : Refund of overpayments, restitution, and compensation of individual taxpayers
PENGARUH MOTIVASI, TINGKAT PENDIDIKAN, DAN SOSIALISASI DALAM MENDORONG KEMAUAN WAJIB PAJAK MENGIKUTI PENGAMPUNAN PAJAK (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Manado) Assa, Kartini Merdekawati; Morasa, Jenny; Pusung, Rudy J.
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.12.2.17839.2017

Abstract

Tax Amnesty is an Indonesian government’s program that aims to accelerate Indonesian economy through wealth transfer and tax ransom payment from the taxpayers. The tax amnesty is tax abolition that should be owed, not subjected to administrative sanctions and tax penalties by reveal the wealth and pay the ransom. The objective of this study is to determine the influence of motivation, education level and socialization on the willingness to participate in tax amnesty in Manado Tax Office. This study used multiple linear regression method with SPSS version 20.0. The population is taken from the taxpayer that participated tax amnesty program in Manado Tax Office and the sample used in this study amounted to 100 taxpayers. The result showed that motivation, education level and socialization have an influence on the willingness to participate in tax amnesty.Keywords: motivation, education level, socialization, tax amnesty
ANALISIS PENGAKUAN, PENGUKURAN, DAN PENGUNGKAPAN PENDAPATAN MENURUT SAK ETAP PADA PT. METTA KARUNA JAYA Manegeng, Peggy Natasia; Sondakh, Jullie J.; Pusung, Rudy J.
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.12.2.18433.2017

Abstract

The goal with every company is trying to gain the advantage or profit which is the maximum. Income the main of its trade comes from the sale of the goods so that the account of sales is used instead of the account of income. Problems main for income is a defining moment was this recognation of income. On the principles of recognation of income, generally income is recognized at the time be realized or can be realized and produced. Not just a matter of recognation, but also concerning the measurement and disclosure income. When entering the income in the report, the financial not correspond with the standard that applies, then there would be a mistake information for the internal and external company. This research aims at knowing of correspondence recognation, measurement, and disclosure income according to Standard Accounting Financial Entities Without Accountability Public on PT. Metta Karuna Jaya. The method of research that use is descriptive kualitatif with the use of data primary and data secondary. The result of the research show that the revenue stream PT. Metta Karuna Jaya comes from the sale of goods, the company’s recognizes revenue in accordance with the SAK ETAP based on accrual basis, measuring income in accordance with the fair value that can be accepted, and disclose revenue in accordance SAK ETAP in the report profit loss company.Keywords : revenue, recognation, measurement, disclosure, SAK ETAP
PENGARUH STRUKTUR MODAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN KONSTRUKSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Simangunsong, Endang Sepriani; Karamoy, Herman; Pusung, Rudy J.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.02.19736.2018

Abstract

The Company was established not only to profit from the operations of the company. Getting profit is a short-term goal of a company. The main purpose and the long-term goal of a company is to maximize the company's wealth or value (value of the firm). The purpose of this study is to determine the effect of capital structure and institutional ownership of firm value on construction companies listed on the BEI period 2014-2016. Sampling method is by purposive sampling method. The sample of this research are 19 construction companies listed on BEI. The analysis tool used is multiple linear regression. The results showed that the capital structure has a  positive effect on firm value, which means that there is partially positive influence between capital structure variable to firm value. Partial institutional ownership does not have a positive effect on the value of companies in construction companies listed on the BEI period 2014-2016.Keywords: Capital Structure, Institutional ownership, value of the firm.
EVALUASI PERLAKUAN PERSEDIAAN BARANG DAGANGAN PADA PT. PERTANI (PERSERO) CABANG SULAWESI UTARA Gerungan, Dei Gustiani; Pangemanan, Sifrid S.; Pusung, Rudy J.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 01 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.01.17144.2017

Abstract

PT. Pertani (Persero) Branch of North Sulawesi is a trading company operating in agriculture sector. Inventory has an important role to maintain the company’s operational stability and determine the company’s level of profit. The main problem in accounting of inventory the inconsistency with PSAK no.14.The purpose of this study is to analysis the consistency between the disclosure of inventory with PSAK no.14. Data was collected by interview, documentation, and initial observation prior research. This study is a qualitative descriptive research. Result show that the company has mostly closure its inventories in accordance with PSAK no.14.Keywords: inventory accounting, psak no.14
STUDI KUALITATIF TENTANG MANFAAT DAN KERUGIAN DALAM PENYUSUNAN LAPORAN KEUANGAN PADA UD MITRA PELITA Mandey, Maurenthia J.; Saerang, David P. E.; Pusung, Rudy J.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.02.19918.2018

Abstract

The financial statements are fundamental for every company, both large companies and small companies. In Indonesia, according to the Ministry of Cooperatives and Micro Small and Medium Enterprises, up to 2013 the total number of business units is 57,900,787, SME’s with the largest business units as much as 57,895,721 (99.99%) and large enterprises as much as 5.066 (0.01%). The development of SME’s is only seen in the number, while in the financial aspect, SME’s still lags behind. This condition is also experienced by UD Mitra Pelita who have not prepared financial statements. The purpose of this study is to know how the financial management of UD Mitra Pelita and their views on the benefits and losses in the preparation of financial statements as well as the factors that the reason the owner of the company has not compiled or not prepare financial statements. The method of analysis used in this research is descriptive method with case study design. The results showed that the financial management of UD Mitra Pelita the same as SME’s in general that is not yet prepared financial report. This raises many problems in their business activities. The factors that cause UD Mitra Pelita has not compiled financial statements are not much different from SME’s in general. However, these factors are not a barrier for UD Mitra Pelita to implement financial reports that have many benefits for their business activities.Keywords:Financial Reports, Benefits, Losses, Factors.
EVALUASI PENERAPAN AKUNTANSI PIUTANG LEASING DAN PELAPORANNYA PADA PT. ASTRA SEDAYA FINANCE DI MANADO Tulangow, Erill Armando; Elim, Inggriani; Pusung, Rudy J.
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

The emergence of leasing institutions is an attractive alternative for entrepreneurs, because currently they use cash in cash for the companys operational activities. Through the lease they can generate funds to finance the purchase of goods with a term between three years to five years or more. The object of this research is PT. Astra Sedaya Finance Manado which is the largest automotive financing company in Indonesia. The purpose of this study is to analyze the accountability of Astra Sedaya Finance in Manado. The method used with descriptive method, with data data being used with. Which will be leased, the system of recording and reporting of leasing transactions evaluate the advantages / disadvantages of the application of accounting for lease transactions and reporting of lease transactions, and draw conclusions. The results can be seen that leasing has several types and classification and criteria to determine the accounting system. The application of accounting and reporting for lease transactions at PT Astra Sedaya Finance uses a system capital lease whereby the lease may transfer ownership at the end of the lease term. Based on aspects of Recording, reporting and disclosure, the accounting treatment of leases at PT Astra Seaya Finance is in conformity with the applicable PSAK.Keywords : Leasing, Leasing Receivable Accounting, PSAK No.30
ANALISIS INTERNAL CONTROL PENJUALAN PROPERTI PADA PT. CIPUTRA INTERNASIONAL Palimbong, Desi Diyanti; Karamoy, Herman; Pusung, Rudy J.
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

Sales is one of the important aspects for the continuity of the company, because of the companys sales earn profit, so the system and control is very important to control the sales activity. The purpose of this research is to analyze the internal control at PT. Ciputra International. Writing method in this research use Descriptive research with data collection method that is interview and observation directly. The results of this study are expected to assist and evaluate the company in the application of sales control procedures. Based on the results of research that the application of control at PT. Ciputra International has complied with generally accepted standards where authorization systems in the sales process become the main guidelines involving marketing, financial, legal, and corporate divisions that are closely interconnected so that the system will react dynamically if there is a change in the sales process. In such cases, the control of the sales process can be controlled effectively and efficiently in accordance with the provisions that become the companys procedure.Keywords: Internal Control and Sales.
EVALUASI SISTEM PENGENDALIAN INTERN (INTERNAL CONTROL) TERHADAP KINERJA DINAS PEKERJAAN UMUM PROVINSI SULAWESI UTARA Turangan, Julia Christina; Saerang, David Paul Elia; Pusung, Rudy J.
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.12.2.18432.2017

Abstract

Implementation of internal control system is needed so that activities can be implemented effectively and efficiently, and generate a reliable reports. As one of the public sector organization, Dinas Pekerjaan Umum Provinsi Sulawesi Utara also requires internal control for the effectiveness and efficiency of their activities and produce a reliable reporting to reduce abuse of authority from irresponsible parties. The purpose of this research is to evaluate the system of internal control on performance of Dinas Pekerjaan Umum Provinsi Sulawesi Utara. The method that used in this research is qualitative research methods with data analisys technique is data reduction, presentation of data, and conclusions. The results of this study are internal controls applied by Dinas Pekerjaan Umum Provinsi Sulawesi Utara has been effective and adequate. Realization of expenditure Dinas Pekerjaan Umum Provinsi Sulawesi Utara from 2013 to 2015 has been effective.Keywords : Evaluation, Internal control, Performance
Co-Authors Aditya, I Made Rio Ahmad Arif Prabowo, Ahmad Arif Akuba, Rizky Alvianto Angelia Novrina Meilani Tinungki Assa, Kartini Merdekawati Bangun, Aron Karolina Dahlia Dico David P. E. Saerang David P.E Saerang David P.E. Saerang David Paul Elia Saerang Ellis Fanny Manginsihi, Ellis Fanny Evan, Ariel Fardiana, Fadillah Mutiara Nahza Figih Fez Sugeha, Figih Fez Gebrilia Virgia Languju Gerung, Ireyne R. Gerungan, Dei Gustiani Grace B. Nangoi Harijanto Sabijono Haryanto, Agnes Ch. Hendrik Manossoh, Hendrik Herman Karamoy I Gede Suwetja Indra R. Balak, Indra R. Inggriani Elim Irene Sutri Yanis, Irene Sutri Ismail, Yulinar Mulyani Jantje J. Tinangon Jenny Morasa Jullie J Sondakh Kalalo , Meily Y. B. Kamba, Mochammad Eko S. Kapoh, Brayen Kojo, Melki Josenli Kumaat, Victoria Kurniawan Indra Guna Winarno, Kurniawan Indra Guna Lalenoh, Marsellino Alexander Langkun, Pretty A. Latjandu, Lady Diana Lempas, Bryan S Lintje Kalangi Lintong , Diana N. Lintong, Diana Lintong, Diana Nova Lomboan, Treysia Yuliani Luntungan, Haryo P. Mahino, Yosceline Makakombo, Olivia Natalia Makalikis, Deisy Christin Malahika, Jehan M. Mandey, Maurenthia J. Manegeng, Peggy Natasia Mangayuk, Elma Natasha Margaretha, Githa . Mekutika, Maria Carolina Mentu, Dewi Kristanti Monding, Romario O.H. Mongula, Jermia Oroh, Sherenity Debora Christy Palimbong, Desi Diyanti Pangau, Clearry Julistya Panggalo, Tanti Srifani Paulus, Yavet Pessak, Gabriel V. Raap, Gabriel Michele Margaretha Rasu, Omega Indria Rawis, Sanchia Darlene Rohadi, Erika Ambarwati Rundengan, Fanda D. P. Sherly Pinatik Siahaan, Ryan Sifrid S. Pangemanan Simangunsong, Endang Sepriani Sintia Fitria Lumowa Sondakh, Thessa F.Y Stanly W. Alexander Syermi S.E. Mintalangi Taliwongso, Ega E. E. Tambunan, Haposan B. Tenau, Korina Treesje Runtu Tulangow, Erill Armando Turangan, Julia Christina Uno, Erika N. Uno, Olyvia Olyvia Valentine Gabriel Wehantouw Ventje Ilat Veronika Debora Koapaha Watung, Mercy Natalia Winston Pontoh Wulan Christiana Mandagi