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Journal : Jurnal Ipteks Akuntansi Bagi Masyarakat

IPTEKS TEKNOLOGI INFORMASI TERHADAP AUDIT INTERNAL PADA PT. BANK SULUTGO Sitaneley, Jennifer N.; Sabijono, Harijanto
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.2.02.2018.21671

Abstract

Following the development of an increasingly advanced era. Information technology comes with a positive impact on internal audits. The correct use of information will affect the audit process. With the help of additional technology, it will facilitate the company in the audit process. Information Technology (IT) for SulutGo Bank increasingly plays a key role in achieving company goals in the business field as well as a means to improve compliance aspects and the implementation of good corporate governance. This study itself aims to see the impact of the use of information technology used during the internal audit process of PT. SulutGo Bank. Based on applicable standards. On the other hand, of course information technology can also create new risks, but this can be overcome by using special controls on information technology systems. The impact of Information Technology itself has an impact on internal auditors to improve Information Technology knowledge and skills and adjust how they are do their work.Keywords : Internal Audit, Information Technology (IT)
IPTEKS PENGELOLAAN RISIKO KEPATUHAN PADA PT. BANK SULUTGO Rawis, Gracela Gloria; Sabijono, Harijanto
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.2.02.2018.21741

Abstract

In running a business, the company cannot be separated from the risks that can threaten the company. Risks that arise require attention and improvement so that a business can survive and compete in the business world. There are various kinds of risks that arise especially at banks, usually in the form of reputation, operational, credit, market, strategic, legal, liquidity and compliance risks. From these risks, Bank SulutGo feels the need to conduct monitoring and evaluation to minimize the existing risks. This journal aims to discuss compliance risk management implemented by SulutGo Bank. By using the implementation method based on OJK Regulation Number 18 / POJK.03 / 2016 on March 16, 2016. This regulation contains the implementation of risk management for commercial banks. Based on the methods available, several steps need to be applied. This journal raises four steps, namely: identifying, measuring, monitoring, and finally mitigating. These four steps need to be done to achieve risk management that is right on target.Keywords: risk management, compliance function, identification, measurement, monitoring, mitigation,
IPTEKS PROSEDUR PEMBAYARAN PAJAK KENDARAAN BERMOTOR YANG TERUTANG PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH PROVINSI SULUT Makausi, Alma Meita; Bukidz, Hendra Wati; Sabijono, Harijanto
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.2.02.2018.21733

Abstract

This study aims to find out about taxes and how the application of payment procedures and imposition of  motor vehicle tax penalties that have passed the maturity of the Tax and Retribution Management Agency in North Sulawesi Provinci Based on estabilished local government provisions and regulations, where existing procedures can make it easier to oblige tax in carrying out payments so that the procedure runs well. Texpayers are expected to be able to comply with existing procedures and provisions, so that there is no delay in paying taxes. Taxes that are local revenue are also expected to be able to improve the regional development structure of North Sulawesi,so that regional government development plans can be realized.Keywords: Vehicle Tax,Payment Procedure,Tax Payable
Co-Authors Abd Madjid, Zaena Agus Poputra, Agus akay, christian ezra Amelia Adinda Nancy Supit Anis, Valencia Matthew Anneke Wangkar Armedi, Sayni Assa, Yuuki Jonas John Aurelia Indah Molle Baba, Rian M. Barbakem, Dealice Ivana Buabangga, Purigintalita Bukidz, Hendra Wati Bumulo, Regina Amalia Butarbutar, Arian Sumando Calvin Kolompoy, Calvin Chandra, Cherry Agustine Chorras Mandagi Christa Najoan, Christa Christanti Natalia Soei Christoffel Mintardjo, Christoffel Damanik, Crysty Hanna Datu, Christian V. Daud, Andromedha David P.E Saerang David Paul Elia Saerang Debora Angel Pelealu, Debora Angel Deddy Sutrisno Surjaanto Devid Manorek, Devid Devika Korua, Devika Dhullo Afandi Dini, Andi Lombar Djulaiha Fabanyo Duward A.K Panjaitan, Duward A.K Feiby Manus, Feiby Gerungai, Natalia Golose, Virginia Rebecka Hangga Wicaksono Murti Hariyati K. Danial Hartono, Muhammad Adithya Ramdhany Hasna Rahim Heince R. N Wokas, Heince R. N Heince R. N. Wokas Heince R.N Wokas Heince R.N. Wokas, Heince R.N. Hence Wokas Hendrik Gamaliel Herman Karamoy Hetharia, Juliet Marla I Gede Suwetja Ikbal Mananggo, Ikbal Ilat, Veronica Imon, Alfira Irene Indah Panekenan Inggriani Elim Ireine Sari Tangka Iren Tessa Kapoh Ivana Marghareta Londorang Jantje J. Tinangon Jendra Tamalumu Jenny Morasa Jessy D.L Warongan, Jessy D.L Jiaw, Pamela Firginia Johan S.C. Neyland Jullie J Sondakh Kapoh, Marshela Pinly Kapojos, Peter Marshall Karouw, Seren Friska Katemba, Destiana Kaunang, Jessica Ch Kawengian, Pricillia V.E Keintjem, Given Pieter Kodong, Tessa Isabel Koho, Clever Clinton Kojongian, Claudya Koyongian, Ignatius Kuyotok, Weni Cikita Lady Lampa, Lady Latif, Risna Latjandu, Lady Legoh, Kezia Teasalonika Lengkong, Sarah C.G Lidia Mawikere Lie, Meyling Agustin Liwongan Lino, Andrew Lintong, Felia Logor, Ribka Josevira Lumanto, Edgar Gilbert Lumintang, Rovel Dave Ryvalle Luntungan, Haryo P. Mailakay, Dian Christin Makausi, Alma Meita Makausi, Alma Meita Malendes, Daniel Mamahit, Ryan Yngwie Mamuaya, Jeacklin Valenia Mandacan, Mega Wati mandagi, Jaquline imelda Mandagi, Junisa Manoppo, Mentari P. Manumpil, Margarietha S. A. Marchell Tandri, Marchell Mardjun, Geofanny Andreas Martha Marice Koibur, Martha Marice Meily Y. B. Kalalo, Meily Y. B. Melinda Tungka, Melinda Melissa Olivia Tanor, Melissa Olivia Mentang, Fanda Mentari Natalia Puah Minabari, Fadlun Mirki Vici S. Tenda Mogi, Grace B. Montororing, Patricia M. Muhamad Kubrajaya Kader, Muhamad Kubrajaya Muhamad Riski Nindar Muhammad Reza Nangka, Yubilly M.G.R Nangoi, Grace B Nikita Angelita Maria Nangoy, Nikita Angelita Maria Nimiangge, Rona Rosy Novi S. Budiarso, Novi S. Novita Asrilia Moningka, Novita Asrilia Novita Lalensang Novita Lam, Novita Ong, Karina Theresia Oskar Loda Pandelaki, Meggy Marchia Pangarian, Janwelve Ayro Patricia Mamahit Patrick Purnomo, Patrick Pesak, Faneisya Pikirang, Julita Polii, Juvebri Clara Polii, Rivaldo Y. P. Pontoh, Melva Karla Yece Prang, Seruni J. Punusingon, Natalia R. UMBOH, William Raisa Stephanie Janis Ramot Paulus Christian Sitanggang Randy Quido Presley Jacob Rantung, Mario Rawis, Gracela Gloria Regah, Ryan T. Reisty Mangundap Rima Ayu Lestari Rizkiyanty E. Sumarow Robert Lambey Rotinsulu, Glenn Rudy J. Pusung S. E. Mintalangi, Syermi Salaki, Romullo Matthew Salamun, Nurfazria Sambeka, Tirza Melia Samuna, Juwita Natalia Sendytha Eunike Wowor Sengkey, Chrifano Sherly Pinatik Shinta Ismail Siamena, Elfin Sifrid Pangemanan Sifrid S. Pangemanan Sinon Dotulong Sintje Rondonuwu, Sintje Sitaneley, Jennifer N. Sondakh, Thessa F.Y Sonny Pangerapan, Sonny Stanley K Walandow Stanley K. Walandouw Stanley Kho Walandouw Stanly Alexander Stanly W. Alexander Steven J. Tangkuman Steven Tangkuman Suneth, Reza Arfansyah Suratinojo, Rafly Suratinoyo, Ali Kurniawan A. Syermi S.E. Mintalangi Tamalanga, Susi Kristina Tambunan, Erwin H. Tambuwun, Fernando Victory Tangkuman, Steven Josia Theis, Bryan Christian Marchelino Tijow, Anggelita Prichilia Tinamberan, Stacia Treesje Runtu Tulandi, Mesias Ridel Tungka, Isak Brian Tuyu, Anjeli Raysa Ventje Ilat Victorina Z. Tirayoh Viktorina, Kintan Wae, Dominika Walandow, Stenly Kho Wally, Ghina Maurista Walukow, Anggreanny Pratiwi Wandha Marina Supit Watuseke, Ruth Hartinah Weku, Priscillia Westwind Welson, Westwind Winston Pontoh Wowor, Vianny M.L. Wulan D. Kindangen, Wulan D. Yulita Natalia Makaombohe Yusuf, Nadra Yuwinda Lempas