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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 JURNAL BERKALA ILMIAH EFISIENSI ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Hasanuddin Economics and Business Review Jurnal Ipteks Akuntansi Bagi Masyarakat Indonesia Accounting Journal Formosa Journal of Applied Sciences (FJAS) Riset Akuntansi dan Portofolio Investasi Riset Akuntansi dan Manajemen Pragmatis
Treesje Runtu
Universitas Sam Ratulangi
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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ANALISIS PERBANDINGAN KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI KOTA MANADO DAN KOTA BITUNG (Periode 2012-2016) Prety, .; Manossoh, Hendrik; Runtu, Treesje
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.12.2.17840.2017

Abstract

Local Taxes is one of the sources of Local Own Revenues (PAD) to finance regional development and operational implementation of local government, Populated will depend much on the local government due to regional autonomy. To that end Local Government must be as much as possible sources of Revenue Original Region. PAD is one of the indicators in the success of regional autonomy. The higher the PAD the higher the ability of local governments to finance their own needs. The purpose of this research is to know how big the benefit to the original income of Manado City and Bitung City during the last year that is year 2012-2016. The research method used is descriptive quantitative method. The results can be drawn back Manado City is superior in contributing from local taxes to the original income in the appeal of the city of Bitung. This is not wrong from the average contribution of total local taxes to PAD in Manado City amounted to 71.39%. Meanwhile, the PAD in Bitung City is only 42.32%.Keywords: contributions, local revenue, local taxes
ANALISIS SISTEM PENGENDALIAN INTERNAL PIUTANG USAHA PADA PT. HASJRAT ABADI TOYOTA CABANG MANADO Tahumang, Sulasry; Ilat, Ventje; Runtu, Treesje
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.12.2.17549.2017

Abstract

PT Hasjrat Abadi Toyota Manado Branch is one representative offline from Toyota in North Sulawesi Province and become a representative that sell car in cash or credit in Manado City and make its’ agents obtain people to choose for purchasing car in credit, sales credit account will generate receivables in corporate bookkeeping. Accounts receivable commensurate terms or grace period against payment since the surrender of goods trading companies.The purpose of this study to analyze the internal control system receivables at PT Hasjrat Abadi Toyota Manado Branch. Research type in this research is descriptive research. Research’s result shows that internal controlling of account receivable in PT Hasjrat Abadi Toyota Manado Branch has been applied well, based on Control Environment, Risk Determination, Control Activities, Communication Information, Supervising and Monitoring. Branch Manager and employees of PT Hasjrat Abadi Toyota Manado Branch supposed to deliberate internal controlling system of account receivables that already perform well and looking for new breakthrough in implementation of system in this dealer.Keywords : internal control system, account receivable.
ANALISIS AKUNTANSI DANA INVESTASI ASURANSI UMUM SYARIAH DAN KONVENSIONAL SERTA PERLAKUAN TERHADAP HASIL INVESTASI (Studi Kasus Pada PT. Asuransi Asei Indonesia) Muhammad, Reynaldi; Tinangon, Jantje J.; Runtu, Treesje
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.12.2.17397.2017

Abstract

This case study discusses the accounting treatment of investment funds from sharia and conventional insurance products at PT Asuransi Asei Indonesia. Thats matter supported by the differences in principles and standards governing the shariah and conventional insurance business. The purpose of this research is to know the activity of investment fund management conducted by PT. Asuransi Asei Indonesia on sharia and conventional insurance products. Data analysis method used in this research is descriptive, with qualitative approach. The results of the study reveal the application of accounting and revenue sharing of investment funds, in accordance with generally accepted accounting principles and standards, namely PSAK 108 for sharia insurance and PSAK 28 for conventional insurance. from the results of the research can be concluded that the placement of investment instruments by the company by following the PMK No.11/PMK.010/2011 and PMK No.53/PMK.010/2012 are in accordance with the principles and standards of sharia and conventional insurance. It is expected that the company remains obedient to regulated investment limits. And it is better to open a sharia link unit to really separate the sharia-based and conventional-based insurance business.Keywords: General Insurance, profit sharing, investment funds, PSAK 108
ANALISIS PENYAJIAN LAPORAN KEUANGAN BERDASARKAN PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK PADA PT. FORTUNA INTI ALAM Saputra, Marddyanto Dwi; Sondakh, Jullie J.; Runtu, Treesje
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.12.01.17131.2017

Abstract

The financial statements in principle are the result of the accounting process used to communicate the financial situation to internal and external parties that are aimed at decision making. The importance of the financial statements, then the financial statement should be prepared carefully and without errors. Financial Accounting Standards generally are not in accordance with entities whose accountability is not as significant. Therefore, the Institute of Indonesia Chartered Accountants (IAI) has issued Financial Accounting Standards Entity Without Public Accountability (SAK ETAP) intended for entities that do not have significant public accountability and publish financial statements for general purposes for external users. This study aims to analyze the implementation of ETAP in the presentation of PT. Fortuna Inti Alam’s financial statement. The method used in this study is comparative descriptive analysis. Results of this research is based on the financial statements of 2016 show that PT. Fortuna Inti Alam has implemented ETAP but it is not fully complete yet. The Company has not presented Statement of Owner’s Equity, Cash Flow Statement, and Notes to Financial Statements. This research suggests that companies can prepare components of other financial statements in accordance with applicable standards.Keywords : Financial Statements, SAK ETAP.
EVALUASI PENYUSUNAN ANGGARAN PADA PEMERINTAH DESA KAUNERAN KECAMATAN SONDER KABUPATEN MINAHASA Menajang, Tirsa Alicia; Saerang, David P. E.; Runtu, Treesje
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.13.03.19998.2018

Abstract

Budget is an important part in achieving the objectives and planning activities that will be implemented in the government. The existence of budgeting on a village can be a guideline for the village government in the planning of the development activity program for the year. Budget drafting in the Kauneran village Sonder district of Minahasa regency discussed with the government, community and related parties, so that the formation of activities program aims for development and welfare of village communities. In the process of budget drafting, evaluation is needed as accountability of the village finances so that the budget becomes very important. This study aims to evaluate the process of budget preparation at the government of Kauneran village Sonder district of Minahasa regency. The data analysis used is descriptive analysis with qualitative approach. The results of the research shows that process of preparing the budget of Kauneran Village Government Minahasa regency is accordance with government regulations in force.Keywords: Budget drafting, Evaluation
ANALISIS TINGKAT PERTUMBUHAN PENERIMAAN PAJAK PENGAMBILAN BAHAN GALIAN GOLONGAN C DI KABUPATEN KEPULAUAN SANGIHE Loong, Jessica Lianita Agnelleide; Runtu, Treesje; Kalalo, Meily Y. B.
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.12.2.17615.2017

Abstract

Own-Source Revenue is a source of regional financial and funding of the government. One of the revenues comes from local tax, which is the tax on utilization of mineral group C, especially in Sangihe islands regency. This research was conducted to find out how big the growth rate and contribution of mineral group C-tax to original income in regency of Sangihe islands in 2011-2016. This research had used a qualitative approach to the type of descriptive research, namely analyzing the data target and realization of utilization of mineral group C in 2011 using the ratio of growth rate and contribution.The results showed the acceptance realization of mineral group C-tax still fluctuate or vary. The growth rate of mineral group C-tax in Sangihe islands regency with fluctuate number and tends to be negative. The average growth rate of mineral group C-tax reached 10.53%. The growth rate considered to be unsuccessful, this is due to lack of public awareness in paying local taxes, especially mineral group C-tax. Mineral group C ia also provide a very low contribution. The contribution of mineral group C-tax as the own -source revenue for the last six years is enough maximal and included in the criteria of "moderate" contribution. The result of the analysis obtained an average contribution rate of only 27.28%. Keywords : minnerals group c-tax, own-source revenue, growth rate and contribution
ANALISIS PENERAPAN IMBALAN PASCAKERJA PADA KARYAWAN PT. MOY VERONIKA ., Monalisa; Runtu, Treesje; Lambey, Robert
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.13.02.19627.2018

Abstract

Employee Benefits consist of short-term benefit, long-term benefit, post-employment benefit and severance pay. Regarding the ease and also the economic safety of the employee, company is obligated to prepare and allocate the post-employment benefit and also declare their will to pay at the end of the employee’s work. This research aims to analyze the implementation of post-employment benefit on the employees of PT. Moy Veronika based on PSAK 24 and UUK No. 13 Tahun 2003. The method used in this research is qualitative descriptive research method. The result of this research shows that the implementation of the post-employment benefit by PT. Moy Veronika hasn’t been in accordance with PSAK 24, in which the factor that caused the absence of recording of the post-employment benefit transaction is owner’s ignorance in reserving the post-employment benefit due to the their kinship with the employees and the implementation of distributing the post-employment benefit in PT. Moy Veronika is already in accordance with UUK No. 13 Tahun 2003, in which the termination of work occurs due to 1) Resignation; 2) Death; 3) Pension; 4) Prolonged illness/disability, the company has fulfilled its obligation in distributing the postemployment benefit.Keyword : post-employment benefit
ANALISIS TINGKAT EFEKTIVITAS PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) SEBELUM DAN SESUDAH DIALIHKAN MENJADI PAJAK DAERAH (Studi Kasus di Desa Watutumou, Kecamatan Kalawat, Kabupaten Minahasa Utara) Christi, Kodoati N.; Runtu, Treesje; Walandouw, Stanley Kho
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.12.2.17998.2017

Abstract

Through the implementation of law No.28 of 2009 on local taxes and lavies, the tax collection authority of the land tax and rural and urban buildings (PBB-P2) is transferred to the local government. North Minahasa district government in this case Watutumou Village is one of the villages that have potentials in the local tax sector can maximize this policy as an effort to increase acceptance in realizing development in the region. This study aims to  determine the level of effectiveness of Land and Building Tax revenues before and after diverted into local taxes in Watutumou Village, the effort made by the village government to overcome the obstacles that arise in the process of acceptance of PBB-P2 and how the role of village government in optimizing the acceptance of PBB-P2. This study used descriptive quantitative method. The collection of data in this case is interview and documentation. The result of the research note that the effectiveness of PBB-P2 before and after deverted into the criteria effective. But in the year before and after diverted, the realization of PBB-P2 didn’t reach the target specified due to certain obstacles, so it requires the effort and role of government in increasing the acceptance of PBB-P2. For the village government can further improve the acceptance of PBB-P2 with attention to human resource training, socialization and up to date data available in the village.Keywords : PBB-P2, effectiveness, village government
ANALISIS LAPORAN KEUANGAN DALAM MENILAI KINERJA KEUANGAN PERUSAHAAN PADA BANK PERKREDITAN RAKYAT (BPR) DANA RAYA MANADO Rabuisa, Wilna Feronika; Runtu, Treesje; Wokas, Heince R. N.
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 02 (2018)
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In the world of banking, finance is very influential on the continuity of the activities of a banking as well as any individual in the banking it. In a company also required an analysis of financial statements to determine the companys ability to overcome the companys financial problems as well as decision making fast and precise. The formulation of the problem in this research is how the financial performance of Rural Banks (BPR) Dana Raya Manado period 2014-2016. The purpose of research is to know the financial performance of Rural Banks (BPR) Dana Raya Manado period 2014-2016. Data analysis technique used in this study by using bank financial ratios. Based on the results of research on the financial ratios of corporate banks are still experiencing fluctuations. Assessment of the Liquidity of Rural Banks Manado Funds Fund is still able to pay its financial obligations. Assessment of Solvency The Bank has adequate capital. Assessment of the companys profitability still has an increased profit.Keywords : Financial Statement, Financial Ratios, Profitabilitas, Rentabilitas
PENGARUH KEBIJAKAN TAX AMNESTY, KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA MANADO Rorong, Elisabeth Nadia; Kalangi, Lintje; Runtu, Treesje
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.12.2.17480.2017

Abstract

The purpose of this study is to analyze the effect of tax amnesty policy, taxpayer awareness and tax sanctions on taxpayer compliance of individuals in KPP Pratama Manado. The Population in this study is all Individual Taxpayers registered pursuant to tax amnesty policy in KPP Pratama Manado. The number of samples in this study were 30 respondents in Manado area. Sampling was done by using Purposive Sampling Method. Methods Data analysis used in this research is validity test, reliability test, classical assumption test, multiple regression analysis, determination coefficient (R2 test), regression test (F test), and partial regression test (t test). Based on the results of data analysis, it is known that tax amnesty has a positive effect on taxpayer compliance. Result of t test show value t count 3,956> t table 1,708 with significance value (0,01) <0,05 so that H1 accepted. Awareness of taxpayers does not significantly affect taxpayer compliance. The result of t test shows t value (-790) <t table 1,708 with significance value (0,437)> 0,05 so that H2 is rejected. Tax sanctions have no positive effect on taxpayer compliance. The result of t test shows t value (-2,167) <t table 1,708 with significance value (0,04) <0,05 so that H3 is rejected. Variable tax amnesty, taxpayer awareness and tax sanction can be used to explain compliance of taxpayers by 45%.                 Keywords: tax amnesty, taxpayer awareness, tax sanction, and taxpayer compliance
Co-Authors Abdullah, Dewita Adelina Simanungkalit, Adelina Adha, Pakxy S. Agus T Poputra Agus T. Poputra Alfons, Winesthy Anasthazia Handaputri Andreas R. Wangarry, Andreas R. Anneke Wangkar Ardiansyah M. Kadadia, Ardiansyah M. Ardilina, Isma Baguna, Nabella L Balau, Yehezkiel Caneva, Helmi Chandra, Cherry Agustine Christanti Natalia Soei Christi, Kodoati N. Chrysti D. Ponto, Chrysti D. Cicilia Natalia Karundeng, Cicilia Natalia Datu, Christian V. David P. E. Saerang David Paul Elia Saerang Devy Salmon, Devy Dhullo Afandy Febrian, Reynal Grace B. Nangoi Grace Shirley Luntungan Harijanto Sabijono Harimisa, Siti Rachmi Heince R. N. Wokas Hendrik Gamaliel Hendrik Manossoh, Hendrik Herawati, Elly Herman Karamoy Herman Yawa, Herman Hidayat, Regina Putri I Gede Suwetja Indinisya Indah Pangalila Indra Franselski Sampel Inggriani Elim Irene Amelia Tebae, Irene Amelia Jantje J. Tinangon Jeffry Rolando Taroreh, Jeffry Rolando Jenny Morasa Jessica Claudia Moray Jessy D.L Warongan, Jessy D.L Jullie J Sondakh Kaawoan, Yohana Mega Putri Kadir, Mei I. S. Kalalo, Liony E. Kambey, Novel Hiskya Karundeng, Thriver Merelygod Kasenda, Elicia E.D Kaunang, Meivi M. Keso, Rhino S. J. Kotambunan, Miranda Ellora Kroma, Mutiara Pertiwi Lahope, Wendy Hillari Latjandu, Lady Diana Lempas, Bryan S Lengkong, Yesika Claudia Lidia Mawikere Lintje Kalangi Lintong, Diana N. Lonex Dandel Anumpitan, Lonex Dandel Loong, Jessica Lianita Agnelleide Luas, Cicilia Madina Rizka Maskun, Madina Rizka Makitulung, Chriswanto Ignatius Mandacan, Mega Wati Manein, Jeinita Olviana Manggaribet, Widya Devi Manoppo, Mentari P. Maradesa, Djeini Marentek, Jessica Fergie Marson Tombokan, Marson Tombokan Massie, Davidson S. Meily Y. B. Kalalo, Meily Y. B. Menajang, Mewa J. O. Menajang, Tirsa Alicia Monalisa . Muhammad, Reynaldi Munda, Nauru N. Pangemanan, Sifrid Sonny Pattiasina, Fetrick Jansen Pendong, Angela Anggli Pinontoan, Regina Firelsa Prety, . Primagama, Mulyati Princilvanno Andreas Naukoko Rabuisa, Wilna Feronika Raco, Klemens Aldo Ramopolii, Gemma Milani Rembet, Juanda Elia Robert Lambey Rondonuwu, Clarissa Bellinda Rorong, Elisabeth Nadia Rotinsulu, Shintya Ulfa Rudy J. Pusung Sahetapy, Tirsha Cindy Sambeka, Tirza Melia Saputra, Marddyanto Dwi Saroinsong, Kezia Gabriela Siallagan, Bernita Sifrid S. Pangemanan Sinjal, Jordy Sintje Rondonuwu, Sintje Siti Rahmi Amir Srijantri Seredei, Srijantri Stanley Kho Walandouw Steven J. Tangkuman Susi Puspita Taare Syermi S.E. Mintalangi Tahumang, Sulasry Takahindangen, Eka A. Tambalean, Friko Allan Kevin Tambunan, Erwin Hasudungan Tangkuman, Steven Josia Taroreh, Eric Ignatius Tendean, Anggreini Brenda Thenu, Gilbert Thenu, Gilbert Tulangow, Andre P. Tumbel, Glorya Ulimpa, Yohanis S. Ventje Ilat Victorina Z. Tirayoh Wanda J.N. Tumbol Wangkar, Aneke Waroh, Rosario Betris Winston Pontoh Wulan D. Kindangen, Wulan D.