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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 JURNAL LPPM BIDANG EKOSOSBUDKUM Riset Akuntansi dan Portofolio Investasi
Jantje Tinangon
Universitas Sam Ratulangi, Manado
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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ANALISIS PENGARUH SOSIALISASI PERPAJAKAN, KUALITAS PELAYANAN FISKUS DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA MANADO Setiyoningrum, Ayu Try; Tinangon, Jantje; Wokas, Heince R.N
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 4 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.4.6369.2014

Abstract

This study aims to analyze the influence of tax audit against the compliance level of corporate taxpayer to fulfilling the taxation obligations in KPP Pratama Manado(Manado Small Tax Office). The analysis method used in this research is descriptive to describe the influence of tax audit against the compliance level of corporate taxpayer to fulfilling the taxation obligations in KPP Pratama Manado. Based on the partial research results note that taxation has an influence on the socialization of individual taxpayer compliance, quality of service tax authorities have no effect on an individual taxpayer compliance and tax penalties have no effect on an individual taxpayer compliance. While based on research results simultaneously, socialization taxation, quality of service tax authorities and tax penalties as independent variables jointly affect the individual taxpayer compliance. Suggestions for KPP Pratama Manado is tax officials should be more active in conducting counseling and socialization taxes, behave professionally to serve taxpayers and improve tax penalties for taxpayers who do not comply.
ANALISIS KEBIJAKAN PERUBAHAN TARIF PAJAK PENGHASILAN 21 FINAL ATAS PEGAWAI NEGERI SIPIL GOLONGAN III (STUDI KASUS PADA DINAS ENERGI DAN SUMBERDAYA MINERAL PROVINSI SULAWESI UTARA) Sela, Syalomita; Tinangon, Jantje; Elim, Inggriani
Jurnal Berkala Ilmiah Efisiensi Vol 15, No 3 (2015): Jurnal Berkala Ilmiah Efisiensi
Publisher : Sam Ratulangi University

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Abstract

Pajak Penghasilan merupakan pajak yang dipungut pada objek pajak atas penghasilannya. Pajak penghasilan akan selalu dikenakan terhadap orang atau badan usaha yang memperoleh penghasilan di Indonesia. Pajak yang berlaku bagi pegawai / karyawan adalah pajak penghasilan pasal 21. Undang-Undang yang dipakai untuk mengatur besarnya tarif pajak, tata cara pembayaran dan pelaporan pajak adalah Undang-Undang No.36 tahun 2008 yang merupakan penyempurnaan bagi Undang-Undang terdahulunya yaitu Undang-undang No.10 tahun 1994. Penelitian ini bertujuan untuk menganalisis kebijakan pemerintah yaitu kebijakan perubahan tarif pajak penghasilan 21 final atas Pegawai Negeri Sipil golongan III sebagaimana diatur dalam Peraturan Pemerintah Nomor 45 Tahun 1994 dan diubah terakhir dengan Peraturan Pemerintah Nomor 80 Tahun 2010. Penelitian yang dilakukan penulis adalah Penelitian kualitatif menurut Herdiansyah adalah suatu penelitian ilmiah yang bertujuan untuk memahami suatu fenomena dalam konteks sosial secara alamiah dengan mengedepankan proses interaksi komunikasi yang mendalam antara peneliti dengan fenomena yang diteliti. Pajak Penghasilan 21 yang harus dipotong oleh bendaharawan pemerintah adalah sebesar 5% dari honor golongan III dan 15% dari honor golongan IV dan bersifat final. Namun demikian, pemotongan ini tidak dilakukan kepada Pegawai Negeri Sipil golongan II/d ke bawah. Artinya untuk Pegawai Negeri Sipil golongan II/d ke bawah ini jika mendapat honor dari APBN atau APBD, honornya tidak dipotong Pajak Penghasilan 21. Beberapa bentuk dari honorarium dan imbalan lain yaitu berupa honorarium, uang lembur, uang sidang, uang hadir, dan atau imbalan lain dengan nama apapun yang dibebankan kepada Keuangan Negara atau Keuangan Daerah, tidak termasuk biaya perjalanan dinas. Kebijakan tarif dapat disesuaikan dengan jumlah honorarium yang diterima Pegawai Negeri Sipil yang diberikan berdasarkan setiap jabatan, golongan, dan jenis kegiatan. Dalam pembuatan kebijakan tersebut sebaiknya diikuti dengan pengetahuan mengenai besaran honorarium dan imbalan lain kepada Pegawai Negeri Sipil.   Kata kunci : Kebijakan,Pajak penghasilan 21  
EFEKTIFITAS PENERAPAN PENGENDALIAN INTERN (INTERNAL CONTROL) TERHADAP PENGUKURAN KINERJA DINAS PENDAPATAN DAERAH KABUPATEN MINAHASA TENGGARA PROVINSI SULAWESI UTARA Patik, Pancisto; Tinangon, Jantje; Tirayoh, Victorina Z.
JURNAL RISET AKUNTANSI GOING CONCERN Vol 11, No 2 (2016): Going Concern Vol. 11 No. 2 Juni 2016
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

The system of internal control is a process that is integral to the actions and activities carried out on an ongoing basis by management and all employees to provide reasonable assurance on the achievement of organizational goals through effective and efficient, the reliability of financial statements, safeguarding state assets, and compliance with laws -invitation. The purpose of this study was to determine the effectiveness of the implementation of internal control of the performance of the Department of Revenue Southeast Minahasa Regency. This research method is descriptive research. Based on the results of research and discussion can be seen that the Internal Control System (Internal Control) on the performance of the Department of Revenue Southeast Minahasa Regency North Sulawesi province has been run "effective" because it was done separation of duties and responsibilities are clear, the forms that were used in the reception area already contains information that is reliable, and the achievement of revenue targets revenue in 2015 has been effective, while the main tasks in the organization are based on Government Regulation No. 60 of 2008 concerning the Government Internal Control System (SPIP) is adequate. Keyword: PAD Admission Control Procedures and Control Organization Department of Revenue Southeast Minahasa Regency.
ANALISIS PENATAUSAHAAN BARANG MILIK NEGARA MELALUI PENGGUNAAN APLIKASI SIMAK-BMN PADA KANTOR KEMENTERIAN AGAMA KABUPATEN MINAHASA Gubali, Martikawati; Tinangon, Jantje; Pusung, Rudy
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.13.03.20104.2018

Abstract

The administering State-owned Goods is a series of activities which include bookkeeping, inventory, reporting State-owned Goods in accordance with the provisions of the legislation which is aimed, namely the embody an orderly administration and support orderly management of the State-owned Goods, then adherence to legislation is absolutely necessary. This research aims to know the application of the administering BMN managed Office Ministry of Religion in accordance with PMK Number 181 Years 2016 through the application SIMAK-BMN accordance with PMK Number 213 Year 2013 as it has been updated with PMK, number 215 year 2016. The method used is descriptive analysis method. The results of the research  indicates that the application of the administering Office work unit at BMN Ministry of Religion were in accordance with regulation of the Minister of finance Number 181 Year 2016 about Administering BMN, with percentage suitability of 73.68% average. Registration BMN through SIMAK- BMN has been accordance to the number 213 Years PMK  2013 as it has been updated with a 215 Year Number 2016 FMD on accounting systems and financial reporting to the Central Government with the percentage compliance 85.71%.  Keywords: Administering State-Owned Goods
ANALISIS IMPLEMENTASI PSAP NO.07 TENTANG AKUNTANSI ASET TETAP PADA BALAI PENYANTUNAN LANJUT USIA “SENJA CERAH” Nikijuluw, Misye; Tinangon, Jantje; Wokas, Heince
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.12.01.17135.2017

Abstract

Goverment Accounting Standards (PSAP)  No. 07 is the standard for accounting of fied assets in order to generate reliable information in the financial statements. The purpose of this study is to determine whether or not the implementation of PSAP No. 07 is appropriate. The center for advanced arrangement of brightness in inventory cards,transactions,and financial statements. Method used is descriptive.Results show BPLU “Senjah Cerah” that the classification of disclosure is appropriate and disposal, fixed assets with after acquisition depreciates with PSAP No. 07 but it should be an actual fied assets value notKeywords : PSAP 07, Fixed Assets
PENENTUAN KEPUTUSAN INVESTASI DENGAN MENGGUNAKAN INFORMASI AKUNTANSI DIFERENSIAL PADA CV. NYIUR TRANS KAWANUA MANADO Lembong, Erriana Fransiska; Tinangon, Jantje; Tirayoh, Victorina
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.13.02.19674.2018

Abstract

Decision-making is one of the functions of managers. To determine investment decisions, companies need management accounting information in which there is differential accounting information, which is useful to assist companies in choosing the best alternative among alternatives available in order to generate investment decisions that benefit the company. This study aims to determine how the effectiveness of differential accounting information to choose the best alternative among the available alternatives of renting or buying fixed assets (buildings) with the calculation of investment valuation. The object of this research is a service company engaged in transportation services and goods custody, namely CV Nyiur Trans Kawanua Manado. This research is a descriptive research with qualitative approach, and using case study method. The results showed that the differential accounting information has been effectively done by the company and the company has determined the investment decision that is renting the building among the available alternatives because it is more profitable company.Keywords: differential accounting information, determination of investment decision
Pengaruh Profitabilitas, Likuiditas, Leverage, Ukuran Perusahaan dan Opini Auditor Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2012-2016 Veronika, Angelia; Nangoi, Grace; Tinangon, Jantje
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 10, No 2 (2019): Goodwill Vol.10 No.2 Juli- Desember 2019
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v10i2.25611

Abstract

Abstract. The purpose of this research is to determine the effect of Profitability (X1), Liquidity (X2), Leverage (X3), Company Size (X4) and Auditor Opinion (X5) on Financial Reporting Timeliness on Manufacture Companies on the Indonesian Stock Exchange Period 2012-2016. Sampling method used purposive sampling. There are 125 years of companies from 25 manufacturing companies listed on the Indonesian Stock Exchange. Data were taken from audited financial reports from 2012 to 2016 which published in www.idx.co.id. Hypotesis was tested by Logistic regression. The result of this research shows that profitability had significant effect on financial reporting timeliness as shown by the value of level significant 0,041 < 0,05, liquidity had insignificant effect on financial reporting timeliness as shown by the value of level significant 0,0,718 > 0,05, leverage had insignificant effect on financial reporting timeliness as shown by the value of level significant 0,589 > 0,05, company size had insignificant effect on financial reporting timeliness as shown by the value of level significant 0,364 > 0,05, and auditor opinion had insignificant effect on financial reporting timeliness as shown by the value of level significant 0,652 > 0,05.Keywords: Profitability, Liquidity, Leverage, Company Size, Auditor Opinion, financial reporting timelinessAbstrak. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas (X1), likuiditas (X2), leverage (X3), ukuran perusahaan (X4) dan opini auditor (X5) terhadap ketepatan waktu penyampaian laporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2012-2016. Teknik pengambilan sampel menggunakan purposive sampling. Terdapat 125 tahun perusahaan dari 25 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan data sekunder yaitu laporan keuangan tahunan perusahaan yang diperoleh dari website resmi Bursa Efek Indonesia. Pengujian dilakukan dengan menggunakan analisis regresi logistik karena variabel dependen dalam penelitian ini ialah variabel dummy (variabel yang sifatnya kualitatif). Hasil penelitian menunjukkan bahwa hipotesis pertama yaitu profitabilitas berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan yang ditunjukkan dengan nilai signifikansi 0,041 < 0,05, hipotesis kedua yaitu likuiditas tidak berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan yang ditunjukkan dengan nilai signifikansi 0,718 > 0,05, hipotesis ketiga yaitu Leverage tidak berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan yang ditunjukkan dengan nilai signifikansi 0,589 > 0,05, hipotesis keempat yaitu ukuran perusahaan tidak berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan yang ditunjukkan dengan nilai signifikansi 0,364 > 0,05, dan hipotesis kelima yaitu opini auditor tidak berpengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan yang ditunjukkan dengan nilai signifikansi 0,652 > 0,05. Kata Kunci: Profitabilitas, Likuiditas, Leverage, Ukuran Perusahaan, Opini Auditor, Ketepatan Waktu Penyampaian Laporan Keuangan
PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP ANGGARAN BELANJA MODAL DI PROVINSI SULAWESI UTARA Pasaribu, Sandi Hasudungan; Tinangon, Jantje
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 6, No 1 (2015): Goodwill Vol. 6 No. 1 Juni 2015
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v6i1.8451

Abstract

The local government allocated funds in the form of capital expenditure in the budget to increase fixed assets. Capital expenditure allocation is based on local needs for facilities and infrastructure, both for the smooth implementation of the tasks for the government and public facilities. Therefore, in an effort to improve the quality of public services, local government should change the composition of spending. During this shopping areas more used to spending relatively less productive routine. This study carried out in North Sulawesi Provincial Government by taking the data used for the study include data on local revenues, general allocation funds, and capital expenditure obtained from the Finance and Assets Management Agency of North Sulawesi Province. The purpose of this study was to determine how much influence of local revenues and a general allocation of funds towards capital expenditure budget in North Sulawesi. The analytical method used is quantitative descriptive analysis method that describes the position of research variables studied and the effect of one variable with other variables. Data analysis techniques to test the hypothesis performed using multiple linear regression analysis were processed through SPSS. Based on the results simultaneously (test F) indicates that the variable revenue (X1), and the general allocation fund (X2) significantly affects the capital expenditure budget in North Sulawesi. While for the results of research partially (t test) showed that variabels local revenues and a general allocation fund a significant effect on capital expenditure in North Sulawesi.
PENGARUH KOMITMEN ORGANISASI, PENGENDALIAN INTERN AKUNTANSI, PERAN INTERNAL AUDIT, PENDIDIKAN, DAN KUALITAS PELATIHAN TERHADAP KETERANDALAN LAPORAN KEUANGAN PADA SKPD PEMERINTAH KABUPATEN HALMAHERA UTARA Dodopo, Yoki; Sondakh, Jullie; Tinangon, Jantje
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 8, No 1 (2017): Goodwill Vol. 8 No. 1 Juni 2017
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v8i1.15306

Abstract

Abstract. This research aims to test the influence of such independent variables as the organizational commitment, Accounting Internal Control, The Role Of Internal Audit, Education, and the quality of training to such dependent variables as the reliability of the financial report of local government. This research uses a quantitative approach, using primary data through questionnaires. The respondents in this study were  the employees who processes the financial administration and those who make financial report at the Local Working Unit (SKPD) in North Halmahera Regency Government. The population used for this research is a group of financial staff which is about 298 people in each of the SKPD, and the samples taken are  75 respondents. The data were analyzed using multiple linear regression analysis and the data were tested by using SPSS program version 22. The results of a multiple linear regression analysis shows that partially, the organizational commitment, accounting internal control, the role of internal audit, education, and the quality of training give positive impacts and significant effects to the reliability of the financial report of local government. The result of the test also shows that simultaneously, the good organizational commitment, accounting internal control, the role of internal audit, education, and quality of training give positive impacts and significant effects to the reliability of financial report of local government. The value of the coefficient of determination indicates that the organizational commitment, accounting internal control, the role of internal audit, education, and quality of training is 49.70%, and the remaining 50.30% is affected by other factors which are not included in this model of research. Keywords : Organizational Commitment, Internal Control Of Accounting, The Role Of Internal Audit, Education, Quality Of Training, The Reliability Of Financial Report.
Pengaruh Faktor-Faktor Individual Terhadap Perilaku Etis Auditor Pada Inspektorat Provinsi Gorontalo Abdul, Yusrin; Sondakh, Jullie J; Tinangon, Jantje
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 10, No 2 (2019): Goodwill Vol.10 No.2 Juli- Desember 2019
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v10i2.25605

Abstract

Abstract. This study aims to know and analyze the effects of individual factors namely internal locus of control, intellectual intelligence, emotional intelligence, and spiritual intelligence on the ethical behavior of the Gorontalo Provincial Inspectorate auditors. This is a quantitative research. The population in this study was all staff of the Gorontalo Provincial Inspectorate. Samples are auditors having certification of the Auditor's Functional Position (JFA). This study included 44 respondents. Data were collected by questionnaires. Data were analysed by multiple regression and SPSS program. The results of the study showed that an internal locus of control affects increasing auditor ethical behavior. Intellectual intelligence (IQ) increases auditor ethical behavior. Emotional Intelligence (EQ) increases auditor ethical behavior. Spiritual Intelligence (SQ) does not increase the auditor's ethical behavior.Keywords: Internal Locus of Control, Intellectual Intelligence, Emotional Intelligence and Spiritual Intelligence on the Ethical BehaviorAbstrak. Penelitian ini bertujuan untuk mengatahui dan menganalisis pengaruh faktor-faktor individual yakni locus of control internal, kecerdasan intelektual, kecerdasan emosional dan kecerdasan spiritual terhadap perilaku etis auditor Inspektorat Provinsi Gorontalo. Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah seluruh pegawai Inspektorat Provinsi Gorontalo dengan sampel penelitian yakni auditor memiliki sertifikasi Jabatan Fungsional Auditor (JFA) yang berjumlah 44 responden. Metode pengumpulan data menggunakan kuesioner dengan menggunakan analisis data regresi berganda dengan bantuan SPSS. Hasil penelitian menunjukkan Locus of Control Internal berpengaruh dalam meningkatkan perilaku etis auditor. Kecerdasan Intelektual (IQ) berpengaruh dalam meningkatkan perilaku etis auditor. Kecerdasan Emosional (EQ) berpengaruh dalam meningkatkan perilaku etis auditor. Kecerdasan Spiritual (SQ) tidak berpengaruh dalam meningkatkan perilaku etis auditor.Kata kunci : Locus of Control Internal, Kecerdasan Intelektual, Kecerdasan Emosional, Kecerdasan Spiritual, Perilaku Etis
Co-Authors Abast, Sikfrit Herold Marines Abdul, Yusrin Alamri, Fitria Alexander, Jimmy Astria Nur Jannah Dien Ayu Try Setiyoningrum Dodopo, Yoki Frasawi, Jusuf Habel Grace B. Nangoi Grace Nangoi Gubali, Martikawati Halim, Evelyna Muliadi Heince R.N Wokas Heince Wokas Inggriani Elim Jeasika Amelia Tamboto, Jeasika Amelia Jenny Morasa Jessy D. L. Warongan, Jessy D. L. Jullie J Sondakh Kaumpungan, Stephani C. Kezia Rafika Lumanaw, Kezia Rafika Lembong, Erriana Fransiska lengkong, Fetty Linda Lambey, Linda Longdong, Regina Francina Pnielia Mandagi, Filicia Margaretha Ayu Meily Y.B Kalalo, Meily Y.B Nefriani Ester Sandag Nikijuluw, Misye Noe, Nurjana Novelya Suoth, Novelya Okto Fiandry Makaluas, Okto Fiandry Pancisto Patik, Pancisto Rosalie, Eugenia Rudy Pusung Rumende, Hendro J. Rundengan, Priscilia Joanna Sandi Hasudungan Pasaribu, Sandi Hasudungan Seiby Lowing Sherly Pinatik Sintia Febriani Lumintang, Sintia Febriani Sintje Rondonuwu, Sintje Socrates Lalombombuida Sonny Pangerapan, Sonny Soputan, Rocky Stanley Kho Walandouw Stanley Walandouw Syalomita Sela, Syalomita Tumbel, Gilbert Ayub Tumbol, Olivia A. Veronika, Angelia Victorina Z. Tirayoh Walandow, Stenly Kho Wongso, Felix Daniel Wuwungan, Gabriela Thalia Yefie Ignasia Worung, Yefie Ignasia