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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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ANALISIS KINERJA REALISASI ANGGARAN PENDAPATAN DAN BELANJA DAERAH PEMERINTAH KOTA TOMOHON TAHUN ANGGARAN 2011-2013 Sugeha, Figih Fez; Karamoy, Herman; Pusung, Rudy J.
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.8420.4.1.2015.131-139

Abstract

Regional Government in managing the budget income and expenditure (APBD) should be realized well and properly. The performance was the image of achievement of activity in  realize the objective, purpose, vision, and mission on organization. The purpose of this research is to know the performance of realized in Budget income and expenditure of the city government of Tomohon. Based on this research that had been did on Department of Revenue Finance Managing and Regional Asset (DPPKAD) City of Tomohon indicate that it performance of Income from City Government of Tomohon is good enough and can be seen from the realization of budget for the year 2011 was not accordance to the targeted, but in the next year is according on target and keep going well. But the Regional Budget Income must be enhanced by the City Government of Tomohon. Whilst the performance of expenditure was quite well because the expenditure quite relatively small and occurred saving the expenditure so that SILPA surplus can be obtain.
ANALISIS SISTEM DAN PROSEDUR AKUNTANSI ASET DI DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU DAERAH PROVINSI SULAWESI UTARA Mentu, Dewi Kristanti; Pusung, Rudy J.; Suwetja, I Gede
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.13.04.21147.2018

Abstract

Local government assets are one of the elements of the regional government balance sheet, in the asset information the balance sheet report describes the condition of economic wealth owned by local governments. Analysis of local government assets is carried out to find out more about the wealth and economic potential of the local government so that from this information the public can assess various things. Accounting for assets is an economic resource that is controlled and owned by the local government. The asset accounting systems and procedures a controlling tool in managing assets used by the Regional Work Unit. The purpose of study was to find out how the systems and procedures for asset accounting in the Regional One-Stop Regional Service and Services Office of North Sulawesi Province. The method use in this research is descriptive analysis method. The result show that the application of system and procedure for asset accounting procedures is in accordance with the Regulation of the Minister of Home Affairs No. 17 of 2007. It is recommended that the asset accounting system and procedures at the One Door Investment Service from North Sulawesi. and Integrated Services in accordance with regulations and maintain them again by carrying out technical guidance and socialization to improve the quality of human resources.Keywords: systems, procedures, asset, accounting, analysis
PENERAPAN SISTEM KEUANGAN DESA (SISKEUDES) PADA ORGANISASI PEMERINTAHAN DESA (STUDI KASUS DI DESA SUWAAN KECAMATAN KALAWAT KABUPATEN MINAHASA UTARA) Malahika, Jehan M.; Karamoy, Herman; Pusung, Rudy J.
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.13.04.21514.2018

Abstract

This research aims to analyze the Implementation of Village Financial System (SISKEUDES)  towards the government organization in Suwaan Village Kalawat Subdistrict North Minahasa Regency. This research using qualitative research approach as using primary data, which were in the form of interview and secondary data. The informants are the village head, the village secretaries, and the head of village government affairs. The result showed that : (1) The implementation of Village Financial System in Suwaan Village has running well (2) The procedure of SISKEUDES utilization done by 4 stages which are : Planning, Implementing, Administrating, and Reporting (3) Village Financial System has been giving the positive influence towards the performance of each employee. Therefore, Village Financial System holds an important role upon village government that impact directly by the employee of village. This is as accordance with the purpose on the implementation of Village Financing System which is to assist the work of villagers’ employee.Keywords: Village Financial System, Village Government
ANALISIS SISTEM PEMUNGUTAN, PEMBAYARAN, PENCATATAN DAN PELAPORAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN PULAU MOROTAI Mahino, Yosceline; Karamoy, Herman; Pusung, Rudy J.
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

One of the efforts made in national development is the implementation of autonomy area. With regional autonomy, an autonomous region must be able to take care of and arrange the financing of the area itself. In order to implement the sector policy which plays an important role in regional financing is local revenue. Original regional income that sourced from tax revenue, levies and other legitimate regional revenues. Local Tax is one source of local revenue potentials that can be developed throught local tax revenues. Morotai Island Regency is one of autonomous district that has large potential resources, one of which is non-metallic minerals and rocks tax, but have not been managed effectively. The purpose of this study is to analyze whether the collection system, payment, recording and reporting of Non Mettalic mineral and Rocks tax already in accordance with Undang-Undang No 28 Tahun 2009 and Peraturan Pemerintah Nomor 55 Tahun 2016. The analytical method used is descriptive method. Based on the results of the study, it can be concluded that collection system, payment, recording and reporting of Non Mettalic mineral and Rocks tax is already appropriate with Undang-Undang No 28 Tahun 2009 and Peraturan Pemerintah Nomor 55 Tahun 2016 but in BPKAD still not a Standar Operation Procedur (SOP) for tax revenue. Internal Control for Non Metallic Mineral and Rocks tax using analysis COSO are sufficient only to needan increase in the risk assessment component.Keywords: Non Mettalic Mineral and Rocks Tax, Collections System, Payment, Recording, Reporting, Internal Control
ANALISIS PENYALURAN DAN PENGGUNAAN DANA DESA DI DESA LINELEAN KECAMATAN MODOINDING KABUPATEN MINAHASA SELATAN Langkun, Pretty A.; Ilat, Ventje; Pusung, Rudy J.
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.14.1.22286.2019

Abstract

Village Funds are APBN funds allocated to Villages transferred through district / city APBD and prioritized for the implementation of development and empowerment of rural communities. The granting of village funds is carried out in stages, namely budgeting, allocation, distribution, use, reporting and monitoring / evaluation of Village Funds. This study aims to determine the mechanism of Village Funds Distribution in Linelean village, Modoinding Subdistrict, South Minahasa Regency, and find out the Use of Village Funds in Linelean Village, Modoinding District, South Minahasa Regency. This research method uses descriptive method and the type of research used is descriptive qualitative. The results showed that the Village Fund Distribution in the village of Linelean was in accordance with the Regulations of the South Minahasa Regent and the Use of Village Funds went well.
KONTRIBUSI SEKTOR PERDAGANGAN BESAR DAN ECERAN TERHADAP PENERIMAAN PAJAK PENGHASILAN PADA KPP PRATAMA MANADO Paulus, Yavet; Pangemanan, Sifrid S.; Pusung, Rudy J.
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.14.1.22358.2019

Abstract

One of the business sector that is seen as a benchmark for economic growth in a region is the trade business sector, both small trade in the form of retail and trading on a large scale. In plain view, the growing number of shops, stalls, department stores or distributors in an area can be an indication, that the flow of goods and services in the region, experienced a growth. But it needs a measurement of how much that  business sector contributes to tax revenues, especially on income tax. This study is to find out how much the contribution of the large and retail trade to income tax revenues at KPP Pratama Manado beetween 2012 and 2015, before the implementation of the 2016 Tax Amnesty Law.
IPTEKS PENGENDALIAN PEMBIAYAAN PADA DEPARTEMEN UNIT DI PT. ASTRA INTERNATIONAL ISUZU SALES OPERATION CABANG MANADO Kumaat, Victoria; Pusung, Rudy J.
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.2.02.2018.21796

Abstract

PT Astra Isuzu Manado branch is part of PT Astra International Tbk, which operates in the automotive business line, which has 3 departments, the first is the unit department, service department, and spare parts department. In the unit department itself has 3 types of customers, the first retail customers, fleet customers, GSO customers. In order to be able to carry out financing controls appropriately in the department of the PT Astra Isuzu branch of Manado, the accuracy and consistency of employees in the company is needed, while the five elements must be carried out by the company to achieve good financing control by using, controlling the environment. , risk measurement, activity control, information and communication, and supervision. In the following cases, PT Astra International has sufficiently carried out financing controls well enough to reach a better company that must improve financing controls more thoroughly in controlling the repayment of customers before maturity.Keywords: internal control, financial control, financial institutions
IPTEKS PENGELOLAAN PIUTANG PADA DEPARTEMEN SERVIS DI PT. ASTRA INTERNATIONAL ISUZU SALES OPERATION CABANG MANADO Mangayuk, Elma Natasha; Pusung, Rudy J.
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.2.02.2018.21734

Abstract

PT Astra Isuzu is part of Astra's automotive group. In carrying out its business, the company has three departements namely unit sales departement, service departement, and spare part sales departement. This research is about managing receivables in the service departement at PT Astra Isuzu, Manado branch. In the service department of PT Astra Isuzu the Manado branch has five types of customers. therefore the company must pay attention to several things in managing its receivables according to the type of customer who has obligations. There are three stages that must be carried out by the company in managing its receivables in order to avoid uncollectible receivables, namely the company must know the condition of the cause of the receivables, the company must understand the administrative process, and must ensure the repayment of the accounts. PT Astra Isuzu also makes a account receivable protection policy for customers who are always late in paying their obligations. In this case, PT Astra Isuzu Manado branch is good enough in managing its service receivables, but the company needs to pay more attention to the division of tasks specifically in terms of collection of receivables.Keywords : Receivables, Managing Receivables, Account Receivable Protection
IPTEKS PENERAPAN FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PEGAWAI PADA DINAS PENDIDIKAN DAERAH PROVINSI SULAWESI UTARA Rasu, Omega Indria; Pusung, Rudy J.
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.2.02.2018.21798

Abstract

The Regional Education Office of North Sulawesi Province is a department engaged in education that carries out services in the field of education from the center to the regions. The way to work in this company is not monotonous. All employees and leaders establish good relationships with each other without reducing respect for their superiors or leaders. This happens because leaders who want to share and socialize with employees. The leaders in the North Sulawesi Provincial Education Office also often provide motivation on various occasions to provide more work enthusiasm for their employees. A good relationship is also proven by the way the opinions are conveyed by employees who are directly discussed by the office leaders. A well-structured organizational system also has an impact on monitoring employee performance because each has responsibilities so that they provide mutual input and encouragement on various occasions. The employees also continue to be provided with training that maximizes each other's performance. A comfortable and safe working atmosphere also makes workers able to work according to their responsibilities. The Regional Education Office of North Sulawesi Province has a mission to serve the community in the field of education so that the employees who are able to provide excellent service also greatly influence the progress of the departmentKeyword: human Resources, performance, employee performance factors
ANALISIS PENERAPAN PSAK 24 MENGENAI IMBALAN KERJA PADA PT BANK MAYBANK INDONESIA TBK KCP KOTAMOBAGU Watung, Mercy Natalia; Nangoi, Grace B.; Pusung, Rudy J.
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 4, No 4 (2016): JE VOL. 4 NO. 4 (2016) HAL 783 - 892
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (452.585 KB) | DOI: 10.35794/emba.v4i4.14506

Abstract

ABSTRAK: Imbalan kerja merupakan sebuah penghargaan yang diberikan oleh perusahaan kepada karyawan untuk meningkatkan kinerja para karyawan dan loyalitas karyawan terhadap perusahaan. Imbalan kerja dibahas dan diatur dalam Standar Akuntansi Keuangan yaitu PSAK 24 Imbalan Kerja. Dalam PSAK 24 dijelaskan imbalan kerja yang harus diberikan oleh perusahaan beserta pengakuan, pengukuran, dan pengungkapan imbalan kerja. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana penerapan PSAK 24 Imbalan Kerja pada PT Bank Maybank Indonesia Tbk KCP Kotamobagu. Penelitian ini menggunakan metode analisis deskriptif-kualitatif dan data penelitian ini diperoleh melalui wawancara. Hasil penelitian menunjukkan bahwa PT Bank Maybank Indonesia Tbk KCP Kotamobagu telah memberikan seluruh imbalan kerja menurut PSAK 24 dan telah menerapkan pengakuan, pengukuran, dan pengungkapan sesuai yang diatur dalam PSAK 24.   Kata kunci: PSAK, Imbalan Kerja.
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