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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 Indonesia Accounting Journal Journal of Governance, Taxation, and Auditing Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Riset Akuntansi dan Manajemen Pragmatis
Harijanto Sabijono
Universitas Sam Ratulangi Manado
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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EVALUASI PENERAPAN SISTEM PENGENDALIAN INTERN PERSEDIAAN BARANG DAGANGAN PADA TOKO MAHKOTA DIESEL MANADO Samuna, Juwita Natalia; Sabijono, Harijanto; Walandouw, Stanley Kho
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.12.01.17282.2017

Abstract

Internal control system is a way or system that can prevent the occurrence of irregularities in the company. Internal control system of the inventory aims to protect the company's assets from theft. The research object is taken at the Manado Diesel Crown Store is one of the stores in Manado that runs the business by selling machines and spare parts. This study aims to evaluate the effectiveness of the application of internal control system merchandise inventory at Diesel Manado.The method of analysis used in this research is descriptive qualitative analysis method. Based on the results of internal control inventory of merchandise inventory at Manado Diesel Crown Store, then in the control environment that occurs in the company, there is a double position between the sales and the warehouse. In the accounting system, the documents used are not serial number printed. In control procedures, authorization system is only on certain transactions.Keywords: internal control system, merchandise inventory
PENGARUH TEKANAN WAKTU, INDEPENDENSI DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT DI KANTOR INSPEKTORAT KABUPATEN KEPULAUAN SANGIHE Pikirang, Julita; Sabijono, Harijanto; Wokas, Heince R. N.
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.12.2.18034.2017

Abstract

This study aims to analyze the influence of time pressure, independence and auditor ethics on audit quality in Inspectorate Office of Sangihe Islands Regency. Data collection method used is with questionnaire technique with respondents who work in Inspectorate of Sangihe Islands Regency. Responspondents in this study amounted to 35. Data analysis techniques used were to use data quality test, classical assumption test and hypothesis test. Test the quality of data used is the test of validity and reliability test. The classical assumption test used in this research is normality test, multicolonierity test, and heteroscedasticity test. Hypothesis test used is multiple linear regression test and t test. The result of this research is time pressure and independence has no significant effect on audit quality while ethics has significant effect to audit quality. This means that the biggest influence on audit quality is ethics.Keywords: Time Pressure, Independence, Ethics and Audit Quality
ANALISIS PENERAPAN TARIF PERDA NO 3 TAHUN 2011 ATAS RETRIBUSI PELAYANAN PERSAMPAHAN/KEBERSIHAN PADA MASYARAKAT KECAMATAN MALALAYANG DAN KECAMATAN SARIO KOTA MANADO Jiaw, Pamela Firginia; Sabijono, Harijanto; Wangkar, Anneke
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.13.03.20608.2018

Abstract

Retribution constituting regional levies on payment of services given by the government which one of it is general service levy which contains levy waste or hygiene. This study aims to (1) analyze implementation of tariff policy Levy Waste or Hygiene based on regional regulations Law Number (No.) 3 of 2011; (2) analyze tariff capability to covering operational costs of Levy Waste or Hygiene. The method used in this research is descriptive method. This study use the qualitative approach. The results shows, tariff policy Levy Waste or Hygiene implemented by Malalayang subdistrict and Sario subdistrict has been carried out in accordance with regional regulations Law Number (No.) 3 of 2011 and Levy Waste or Hygiene’ tariff incompetent yet of covering operational costs thoroughly. The Local Government should re-collect data to compulsory levy whose unreached yet as of be able to increasing revenue in additional to cover the operational costs.Keywords: Policy, Tariff, Regional Reglations, Levy Waste or Hygiene, Capability, Operational Costs
ANALISIS PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH KOTA MANADO TAHUN 2015 Dini, Andi Lombar; Sabijono, Harijanto; Gerungai, Natalia
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.13.02.19668.2018

Abstract

The government has the power to collect people's income and use it to finance these activities in order to provide services to the public. Governments should be responsible for such activities in a transparent manner, in accountability to make a financial report where the financial statements will be assessed by the BPK to be given an audit opinion. On Wednesday 22 June 2016, the manado city government represented by the mayor of Manado received LHP (Laporan Hasil Pemeriksaan) from the State Audit Agency Republic of Indonesia (BPK-RI) representative of North Sulawesi on the financial statements of Manado city government in 2015. However, from several studies, there are still some reports that have not fully disclosed the information that should be disclosed in the financial statements. This research method using qualitative method. The results of this study found the disclosure level of financial statements of Manado city government in 2015 was 52.94%, it explains that the financial statements of Manado municipal government have not fulfilled all the disclosure items in PP N0.71 Year 2010 on Government Accounting Standards.Keywords : Disclosure, Opinion, Public
ANALISIS PERHITUNGAN PAJAK PENGHASILAN PASAL 21 PEGAWAI TETAP DAN PENETAPAN AKUNTNASI PADA PT. BANK SULUTGO (PERSERO) TBK. CABANG UTAMA Prang, Seruni J.; Pangemanan, Sifrid S.; Sabijono, Harijanto
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.12.2.17889.2017

Abstract

Income tax article 21 is a tax on income which becomes the obligation of taxpayer to pay for it. Income in the form of salary, honorarium, allowances and other payments with any name in connection with the work, services or activities undertaken by the taxpayer of a domestic individual. The law used to regulate the amount of tax rates, the procedure of payment and tax reporting is the law No. 36 of 2008. The purpose of this study is to find out how to analyze the calculation of income tax article 21 fixed employment and accounting application of PT. Bank SulutGo (Persero) Tbk. Cabang Utama. The method of analysis used in this research is descriptive method that is discussing the problem by collecting, deciphering, calculating, comparing and explaining a situasion so that it can be drawn conclusion covering the calculation of pph article 21 and accounting for permanent employees at PT. Bank SulutGo (Persero). Based on the results of the study found that the calculation of income tax article 21 at PT. Bank SulutGo (Persero), is in compliances with the new taxation legislation, namely law no. 36 of 2008 on income tax and the regulation of the director general of tax number PER-16/PJ/2016.Keywords:  accounting, income tax article 21
ANALISIS PERHITUNGAN PENYUSUTAN AKTIVA TETAP MENURUT STANDAR AKUNTANSI KEUANGAN DAN PERATURAN PERPAJAKAN PADA CV. SAMIA SEJAHTERA Pesak, Faneisya; Sabijono, Harijanto; Gerungai, Natalia
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.13.03.20298.2018

Abstract

In calculating depreciation of fixed assets may use depreciation method in accordance with financial accounting standards and tax regulations. Differences in recognition of depreciation expense will result in fiscal correction. The purpose of this study was conducted to find out how the application depreciations of methods of fixed assets according to tax regulations and financial accounting standards, as well as the impact of comparative calculations. The analytical method used is descriptive analysis method. The results show that the company has calculated depreciation expense in accordance with financial accounting standards, but there are still errors in the calculation of depreciation, and the company itself has not done the calculations in accordance with tax regulations. Any difference in depreciation expense according to financial accounting standards and tax laws will result in a positive fiscal correction resulting in the reduction of costs recognized in the commercial income statement. With the reduction of the recognition of these costs can have an impact on the addition of Income Tax (PPh). Value of PPh CV. Samia Sejahtera 2017 Rp18.323.750,00 while the value of PPh CV. Samia Sejahtera by fiscal Rp28.940.000,00 so there is a difference of Rp10.616.250,00.Keywords : Depreciation, Fixed Assets.
ANALISIS PENERAPAN PAJAK PERTAMBAHAN NILAI PADA PT. NENGGAPRATAMA INTERNUSANTARA Daud, Andromedha; Sabijono, Harijanto; Pangerapan, Sonny
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.13.02.19087.2018

Abstract

Tax is one of the very potential and quite dominant revenue because it has the function of budget and regulations. Taxation in which there is a VAT element is also part of the government's fiscal policy because one type of tax imposed by the government is Value Added Tax (VAT). The purpose of this study is to determine the application of Value Added Tax conducted by PT. Nenggapratama Internusantara. Based on the results of the research, the Application of Value Added Tax PT. Nenggapratama Internusantara is in conformity with Law no. 42 of 2009. The accounting treatment of Value Added Tax by PT. Nenggapratama Internusantara as a taxable entrepreneur is in accordance with Law no. 42 of 2009 which is 10% for domestic delivery.Keywords:  Value Added Tax (VAT), Input Tax, Output Tax
ANALISIS SISTEM DAN PROSEDUR PENGELUARAN TENTANG PENERBITAN SURAT PERINTAH MEMBAYAR LANGSUNG (SPM-LS) PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA MANADO Suneth, Reza Arfansyah; Sabijono, Harijanto; Mawikere, Lidia
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 03 (2018): Going Concern Vol.13 No.3 September 2018
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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

Abstract

This study discusses the Operating System and its Completion (SPM-LS) at the Regional Tax and Retribution Agency of Manado City. This research depends on the procedures and procedures on how to quickly (SPM-LS) because of the function of SPM-LS is the activity of work order from SKPD that is important to be studied. The purpose of this study is to find out how the system and procedures about the warrant that is in the agency tax and levy manado city and whether the system and procedures about the warrant is in conformity with SE.900 / 316 / BAKD. The method used in this research is descriptive, with qualitative approach. Results of research. Plans and payments. It is expected that the Regional Tax and Retribution Board of Manado City can improve and implement the system and procedures on Manado Regional Tax and Retribution Board of Manado City.Keywords: Letter pay Publishing, BP2RD, SPM-LS
EFISIENSI TATA CARA PENGALOKASIAN, PENYALURAN, PENGGUNAAN, PEMANTAUAN DAN EVALUASI DANA DESA LIKUPANG DUA, KECAMATAN LIKUPANG TIMUR, KABUPATEN MINAHASA UTARA, PROVINSI SULUT Armedi, Sayni; Sabijono, Harijanto; Wokas, Heince R. N.
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 03 (2018): Going Concern Vol.13 No.3 September 2018
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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

Abstract

This study aims to determine the Efficiency of Procedure of Appropriation, Distribution, Use, Monitoring, and Evaluation of Likupang Dua Village Fund, Kec. Likupang Timur, Kab. North Minahasa, Prov. North Sulawesi if compared with Minister of Finance Regulation no. 49 of 2016. The research design used is descriptive qualitative research. The research informants were the village head, the village secretary, the village administration and the village community of Likupang Dua. The research instrument is self-study assisted by interview guides, recording devices, and observation guidelines. Data collection techniques used were interviews, observation and documentation. Technique examination of data validity using source triangulation technique. The results showed that the implementation of the policy of finance minister no. 49 years 2016 is still not efficient. Inefficiency in the utilization of Likupang Dua village funds are: (1) The procedure of allocation of Likupang Dua Village fund has been efficient with Ministerial Regulation no. 49 of 2016. (2). The Likupang Dua Village Fund Disbursement Procedure is a mismatch due to delays in the disbursement of village funds from RKUN to RKD that is Likupang Dua village due to the delay in submitting the report of the use of fund phase II. (3) Procedures for the use of Likupang Dua Village funds have been streamlined by Minister of Finances regulation no. 40). (4) The monitoring procedures of Likupang Dua Village funds have been streamlined by Ministerial Regulation no. (5) The procedures for evaluating Likupang Dua village funds have been streamlined by Minister of Finance Regulation no. 49 of 2016.Keywords: Allocation, Distribution, Usage, Monitoring, Evaluation
ANALISIS EFEKTIVITAS DAN KONTRIBUSI BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) TERHADAP PENDAPATAN ASLI DAERAH (PAD) PADA BADAN PENGELOLAAN PAJAK DAN RETRIBUSI DAERAH KOTA MANADO Mandagi, Junisa; Sabijono, Harijanto; Walandouw, Stanley Kho
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

The land and building title transfer duty is one of the regional tax that has large contribution as the receiver of the original local government revenue.One measure of the ability of regions to exploit the income is how much the local tax sector contributes to local revenues, especially local revenues that can later be used as a source of funds / expenses to meet the needs of local spending concerned. The purpose of this research is to know the affectiveness and the contribution of the land and building title transfer duty in manado city. The method that is used in this research is descriptive with using qualitative approach. Based on the result of this research, it shows that the effectiveness of the land and building title transfer duty in 2014-2017 is rated  quite effective, while in 2016 it was decreasing in the percentage, on the other hand, the contribuction of the land and building title transfer duty in original local government revenue was unstable from year to year. Keywords: Effectiveness, Contribution, Land and Building Title Transfer Duty, Original Local Government Revenue.
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 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 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 Salaki, Romullo Matthew 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