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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 pajak restoran dan pajak hotel terhadap pertumbuhan pendapatan asli daerah Kota Manado Kalalo, Liony E.; Runtu, Treesje; Kindangen, Wulan D.
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.186

Abstract

Taxes are the main source of state revenue. Regional taxes are divided into two parts, provincial taxes and district/city taxes. According to Law no. 1 of 2022 restaurant tax and hotel tax are included in district/city taxes. Restaurant tax and hotel tax are important contributors to the PAD revenue of the city of Manado. The aim of this research is to see the contribution of restaurant taxes and hotel taxes to Original Local Government Revenue (PAD) in Manado City from 2021 to 2023 with contribution percentages in accordance with applicable regulations. This type of research uses qualitative descriptive methods. Based on the results of research conducted at the Manado City Regional Revenue Agency, the percentage of restaurant tax contribution to PAD was 97.26% and the percentage of hotel tax contribution to PAD was 68.3%. The realization of restaurant taxes and hotel taxes increases every year. This shows that restaurant tax makes the largest contribution to Manado City's Original Regional Income.
ANALISIS PENERAPAN AKUNTANSI ASET TETAP BERDASARKAN PSAP NO.07 PADA DINAS KOPERASI DAN UKM PROVINSI SULAWESI UTARA Kaawoan, Yohana Mega Putri; Runtu, Treesje; Kindangen, Wulan D.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 12 No. 03 (2024): JE. Vol. 12 No 3
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/emba.v12i03.58077

Abstract

Penelitian ini bertujuan untuk mengetahui kesesuain PSAP No.07 pada Dinas Koperasi dan UKM Provinsi Sulawesi Utara. Meliputi Pengakuan, Pengukuran, Penilaian, Penyusutan, Penghentian dan Pelepasan, dan Pengungkapan Aset Tetap. Teknik pengumpulan data yang digunakan adalah wawancara dan dokumentasi. Metode yang digunakan adalah penelitian kualitatif bersifat deskriptif degan menguraikan secara rinci penerapan PSAP No.07 pada Dinas Koperasi dan UKM Provinsi Sulawaesi Utara. Hasil penelitian secara besar menunjukkan bahwa akuntansi aset tetap pada Dinas Koperasi dan UKM Provinsi Sulawesi Utara hampir sepenuhnya berpedoman pada peraturan pemerintah yang mengarah pada PSAP No.07. Namun untuk penyusutan aset tetap pada Dinas Koperasi dan UKM Provinsi Sulawesi Utara belum sepenuhya menerapkan PSAP NO.07 dikerenakan belum ada penyusutan aset tetap. Kata kunci: Pengakuan, Pengukuran, Penilaian, Penyusutan, Penghentian dan Pelepasan, dan Pengungkapan Aset Tetap, PSAP No.07
Implementation of Income Tax on Third Party Services at PT. Taspen (Persero) Manado Kroma, Mutiara Pertiwi; Runtu, Treesje; Rondonuwu, Sintje
Formosa Journal of Applied Sciences Vol. 3 No. 11 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i11.12088

Abstract

Tax provisions for third-party services in Indonesia are regulated by various tax regulations, including the Income Tax Act. The main points highlighted in this study include Articles 21, 23, and Article 4(2) on Income Tax. This study aims to investigate and examine how income tax is applied to third party service fees. This study was conducted in PT. Taspen (Persero) in Manado. This study used primary and secondary data types using a qualitative method of descriptive analysis. The results show that PT has high income tax on third-party services. Taspen targets Articles 21, 23 and Article 4(2) of the Income Tax Act. The calculations and deductions adhere to current regulations, with withholding rates of 2.5% and 5% for Article 21, 2% for Article 23, and 10% for Article 4, paragraph 2.
Penentuan tarif sewa kamar kost melalui perhitungan harga pokok kamar menggunakan metode activity based costing (Studi kasus Eben Kost Manado) Febrian, Reynal; Runtu, Treesje; Maradesa, Djeini
Riset Akuntansi dan Manajemen Pragmatis Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.223

Abstract

Achieving maximum profit is closely tied to specific calculations regarding the costs incurred to produce a service product, such as the cost of a room. Activity-Based Costing (ABC) is one method used to calculate the cost of a room by evaluating expenses based on the resources consumed by various activities. The objective of this research is to determine room rental rates by calculating the cost of a room using the Activity-Based Costing method at Eben Kost Manado. The research employed a qualitative descriptive approach. Data collection techniques included interviews and documentation. The findings indicate that the room rental rates determined using the Activity-Based Costing method are lower compared to those set by Eben Kost because the ABC method allocates all activity costs to each room type precisely based on each activity's consumption.
Analisis sistem dan prosedur pemungutan pajak parkir di Kota Manado Tumbel, Glorya; Runtu, Treesje; Mintalangi, Syermi S. E.
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.213

Abstract

Manado City is the capital of North Sulawesi Province and has enormous potential. One area that has not been explored is the potential for parking tax. This research was conducted at the Manado City Regional Revenue Agency with the clear objective of understanding the parking tax collection system and procedures in Manado City. This research employs a qualitative descriptive method. This research employs both qualitative and quantitative data. This research employs two data collection methods: interviews and documentation. This research has revealed that the parking tax collection system used is the self-assessment system. The parking tax collection procedure is carried out in accordance with Manado City Regional Regulation Number 2 of 2011 concerning Regional Taxes and Manado Mayor Regulation Number 57 of 2013 concerning Procedures for Collecting Regional Taxes. The new application from Bapenda must be adjusted to suit taxpayers and Bapenda employees. Secondly, there are still taxpayers who do not deposit their taxes according to the turnover they receive.
Analisis pengenaan tarif dan perhitungan pajak air permukaan pada wajib pajak berdasarkan Perda Sulut Nomor 5 Tahun 2018 (Studi kasus pada Badan Pendapatan Daerah Provinsi Sulawesi Utara) Taroreh, Eric Ignatius; Runtu, Treesje; Mintalangi, Syermi S. E.
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.219

Abstract

Local tax is a type of tax that the local government is entitled to manage and collect from taxpayers who live in a region. Surface water tax is a type of provincial tax imposed on taxpayers who take and utilise surface water. This research will determine how surface water tax rates are imposed and how surface water tax is calculated for taxpayers in accordance with North Sulawesi Province Regional Regulation No. 5 of 2018 concerning Regional Taxes. This research employs a qualitative descriptive approach to qualitative research. The results of this study definitively show that the Manado, Minahasa, Bitung, and Tomohon regions comply with the Regional Regulation of North Sulawesi Province No. 5 of 2018 on the imposition of surface water tax rates and calculations to taxpayers. However, there is clear evidence that the UPTD made a calculation error in relation to one of the surface water taxpayers in the Bitung area in 2021-2022. This has resulted in a discrepancy between the calculation results presented in this research and those provided by the UPTD.
Analisis kinerja keuangan menggunakan metode economic value added dan market value added pada perusahaan sub sektor perdagangan ritel barang primer yang terdaftar di Bursa Efek Indonesia Ramopolii, Gemma Milani; Runtu, Treesje; Latjandu, Lady Diana
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.232

Abstract

Financial performance analysis is a method of verifying that a company has properly and correctly applied the principles of financial implementation. This study will determine the financial performance of primary goods retail trade sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period using the economic value added and market value added methods. This research is qualitative descriptive. The research was conducted on retail trading companies of primary goods listed on the IDX during the research period and has published financial statements during the research period. The data was obtained by the documentation method. The results of the research from the five primary goods retail trading companies studied showed a volatile but positive EVA result (EVA>0), while MVA results were consistently positive (MVA>0). Only DAYA and RANC companies in 2019 and MIDI companies in 2023 had a negative MVA (MVA<0).
Evaluasi penerapan belanja modal berdasarkan Peraturan Pemerintah No. 12 Tahun 2019 di Pemerintah Kota Manado Kambey, Novel Hiskya; Runtu, Treesje; Mawikere, Lidia M.
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.257

Abstract

Capital expenditure is defined as budget expenditure for the acquisition of fixed assets and other assets that provide benefits for more than one accounting period. The types of capital expenditure are as follows: land expenditure, equipment and machinery expenditure, building and construction expenditure, road, irrigation and network expenditure, other fixed asset expenditure, and other asset expenditure. This research evaluates the implementation of capital expenditure in the Manado City Government based on Government Regulation no. 12 of 2019 concerning Regional Financial Management. It uses a qualitative descriptive method, collecting data through interviews and documentation. The evaluation results show that the implementation of capital expenditure in the Manado City Government is in accordance with Government Regulation No. 12 of 2019.
Public Sector Accounting and Organizational Performance: Study in Indonesian Health Care Industry Elim, Inggriani; Wangkar, Aneke; Runtu, Treesje; Latjandu, Lady Diana
Hasanuddin Economics and Business Review VOLUME 5 NUMBER 3, 2022
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v5i3.3410

Abstract

The implementation of public sector accounting is a crucial factor in improving the performance of public sector organizations. One of the organizations that implement public sector accounting is the health care industry. Purpose of this study to analyze public sector accounting effect on organizational performance in the health care industry. This research is quantitative research conducted at a health institution in Manado City. Respondents who participated were 100 participants from regional hospitals and health centers in Manado City, Indonesia. Data analysis is assisted by path analysis. The research findings reveal the relationship of public sector accounting to the performance of public sector organizations and the relationship mediated by accounting information systems. Several limitations and suggestions were revealed in this study.
Analisis perhitungan dan pemungutan pajak hotel dan pajak restoran pada Badan Pengelola Pajak dan Retribusi Daerah Kabupaten Kepulauan Talaud Manggaribet, Widya Devi; Runtu, Treesje; Suwetja, I Gede
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.338

Abstract

Regional Taxes are divided into two categories, namely Provincial Taxes and Regency/City Taxes. Hotel Tax and Restaurant Tax are included in the regional tax category. This study aims to analyze the calculation and collection of hotel tax and restaurant tax at the Regional Tax and Retribution Management Agency of the Talaud Islands Regency. This type of research is qualitative descriptive research. Data were obtained using documentation and interview methods. The results of the study indicate that the collection/receipt of hotel tax and restaurant tax fluctuates. Taxpayer compliance which is still very low affects the decoration and collection of taxes as well as the contribution of hotel tax and restaurant tax to the Regional Original Income of the Talaud Islands Regency. The Regional Tax and Retribution Management Agency of the Talaud Islands Regency must impose strict sanctions on taxpayers who are found to be non-compliant in paying taxes.
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.