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<![CDATA[EVALUASI PELAKSANAAN SISTEM DAN PROSEDUR PENERIMAAN KAS PADA DINAS PENDAPATAN, PENGELOLAAN KEUANGAN DAN BARANG MILIK DAERAH KOTA TOMOHON ]]>
<![CDATA[Tamboto, Jeasika Amelia]]>;
<![CDATA[Tinangon, Jantje]]>;
<![CDATA[Elim, Inggriani]]>
<![CDATA[ Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 3, No 4 (2015): JE Vol.3 No.4 (2015) Hal. 621-728 ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.35794/emba.3.4.2015.11157
<![CDATA[Penerimaan kas dalam ruang lingkup pemerintah merupakan salah satu bagian yang berperan penting dalam pengelolaan keuangan daerah. Setiap instansi pemerintah perlu merencanakan, melaksanakan, dan mengawasi serta mempertanggungjawabkan setiap bentuk penerimaan kas berdasarkan peraturan perundang-undangan yang berlaku. Pengawasan dan pertanggungjawaban penerimaan kas harus bersifat transparan dan akuntabel sehingga kesesuaian atas implementasi sistem dan prosedur penerimaan kas dapat dipahami dengan baik. Pihak-pihak yang berkaitan dalam pelaksanaan sistem dan prosedur penerimaan kas harus memahani dengan jelas setiap fungsi/tugasnya masing-masing. PERMENDAGRI No. 59 Tahun 2007 khususnya dalam penerimaan pajak, menjadi pedoman bagi setiap instansi pemerintah khususnya dalam hal ini SKPD yang menjadi pelaksana sistem dan prosedur penerimaan kas. Penelitian saat ini bertujuan untuk mengevaluasi pelaksanaan sistem dan prosedur penerimaan kas di DPPKBMD Kota Tomohon. Metode analisis data yang digunakan dalam penelitian ini adalah metode analisis kualitatif. Hasil penelitian menunjukkan, bahwa pelaksanaan penerimaan kas khususnya penerimaan pajak di DPPKBMD Kota Tomohon, sudah sesuai dengan PERMENDAGRI No. 59 Tahun 2007 Pasal 89 yang mencakup fungsi, dokumen-dokumen, dan catatan-catatan yang digunakan. serta sistem pelaksanaannya telah dilaksanakan dengan baik dan dinyatakan telah sesuai dengan peraturan yang berlaku.  Kata kunci: evaluasi, sistem dan prosedur, penerimaan kas]]>
<![CDATA[PENGARUH KEAHLIAN, PENGALAMAN, KOMPLEKSITAS TUGAS DAN INDEPENDENSI TERHADAP AUDIT JUDGEMENT AUDITOR INTERNAL PADA INSPEKTORAT PROVINSI GORONTALO ]]>
<![CDATA[Alamri, Fitria]]>;
<![CDATA[Nangoi, Grace B.]]>;
<![CDATA[Tinangon, Jantje]]>
<![CDATA[ Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 5, No 2 (2017): JE. VOL 5. NO.2 (2017). HAL. 487 - 611 ]]>
Publisher : <![CDATA[FEB Universitas Sam Ratulangi Manado ]]>
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DOI: 10.35794/emba.v5i2.15731
<![CDATA[ABSTRACT. One of the functions of the inspectorate as mandated in Article 4 of Regulation of the Minister of home Affairs Number 64 Year 2007 is to carry out the examination. In the process of examination of the regulatory authorities to gather evidence that wii be evaluated of the findings and recommendations. At the time of issuing the auditor's recommendations requires judgment which is the opinion or judgement of the auditor based on evaluation of evidence. This study aims to empirically examine the influence of the expertise, the experience, the complexity of the tasks and the independence of the audit judgment. This study uses quantitative methods. Samples from this study is the auditor and the auditor has a certificate in the Inspectorate of Gorontalo Province. The data used in this study are primary data using questionnaires to respondents were 63 questionnaires. Data analysis methods used to test the hypothesis is multiple linear regression analysis were processed with SPSS 13. The results partially (t test) indicates that the variable expertise and experience no significant effect on audit judgment, while the complexity of the task and the independence of positive and significant impact on audit judgment auditor at the Inspectorate of Gorontalo Province.Keywords: expertise, experience, task complexity, independence, audit judgments]]>
<![CDATA[ANALISIS PENERIMAAN PAJAK BIAYA BALIK NAMA KENDARAAN BERMOTOR (BBNKB) PADA KANTOR DINAS PENDAPATAN DAERAH DI PROVINSI SULAWESI UTARA ]]>
<![CDATA[Makaluas, Okto Fiandry]]>;
<![CDATA[Tinangon, Jantje]]>
<![CDATA[ Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 4, No 2 (2016): JE Vol.4 No.2 (2016) Hal. 001-120 ]]>
Publisher : <![CDATA[FEB Universitas Sam Ratulangi Manado ]]>
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DOI: 10.35794/emba.v4i2.12467
<![CDATA[Biaya Balik Nama Kendaraan Bermotor (BBNKB) adalah salah satu jenis pajak yang memberikan kontribusi besar bagi pendapatan asli daerah Provinsi Sulawesi Utara. Tujuan penelitian ini untuk menganalisis realisasi penerimaan BBNKB pada Kantor Dinas Pendapatan Daerah (Dispenda) Provinsi Sulawesi Utara dari tahun 2011 sampai 2015. Metode analisis yang digunakan dalam penelitian ini adalah deskriptif kuantitatif untuk mengetahui gambaran penerimaan BBNKB  pada Kantor Dispenda Provinsi Sulawesi Utara. Hasil penelitian didapatkan bahwa realisasi penerimaan BBNKB mengalami peningkatan pada tahun 2011 sampai 2013, dan mengalami penurunan pada tahun 2014 sampai 2015. Sehingga dapat disimpulkan realisasi penerimaan BBNKB mengalami peningkatan pada tahun 2011 sampai 2013, dan mengalami penurunan pada tahun 2014 sampai 2015. Penurunan realisasi penerimaan BBNKB disebabkan mulai menjamurnya perusahaan-perusahaan lising yang mengganggu sistem pembayaran pajak dan masih banyaknya wajib pajak yang belum paham terhadap penerapan pajak progresif. Pimpinan Dispenda Provinsi Sulawesi Utara harus terus melakukan inovasi dalam melakukan pelayanan baik itu dalam sistem pembayaran pajak ataupun dari sistem yang lain, dan juga dalam hal penetapan target penerimaan pajak harus sesuai dengan teori efektivitas. Kata kunci: biaya balik nama kendaraan bermotor]]>
<![CDATA[THE ANALYSIS OF THE EFFECTIVENESS OF TAX REVENUES OF RESTAURANTS AND ENTERTAINMENT BASED ON TAX ASSESSMENT SYSTEM AND ITS CONTRIBUTION TO THE OWN-SOURCE REVENUE MANADO CITY ]]>
<![CDATA[Lumintang, Sintia Febriani]]>;
<![CDATA[Tinangon, Jantje]]>;
<![CDATA[Kalalo, Meily Y.B]]>
<![CDATA[ Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 3 (2015): Jurnal EMBA, HAL 500- 628 ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.35794/emba.3.2.2015.8583
<![CDATA[The implementation of regional autonomy in the role of own-source Revenue  is expected and intended to be a buffer in financing activities of regional development. From several types of local taxes, the of concern of the Manado Government is the Restaurant  and Entertainment Tax. This study was conducted to determine the level of effectiveness and contribution of Restaurant  and Entertainment Tax revenues as a source of of to the city of Manado. The analytical method used is descriptive quantitative method, which analyzes the target data and actual revenues of Restaurant Tax and Entertainment Tax in 2010 to 2014 by using the ratio of the effectiveness and contribution. The results shows that the level of effectiveness of restaurant tax in 2010, 2012, 2013, and 2014 levels of effectiveness meet the criteria of highly effective and in 2011 the level of effectiveness meet the criteria of effective, entertainment tax in 2010, 2012, and 2013 meet the criteria of highly effective and in 2011 and 2014 the level of effectiveness meet the criteria of effective. Tax contributions restaurant and entertainment tax as a source of revenue over the past five years is rated not be maximum and categoried in the criteria for very poor contributions. The Manado city government should increase tax collection control function in the restaurant and entertainment taxes to increase tax contributions to local revenues in the city of Manado. Keywords: restaurant tax, entertainment tax, regional income, effectiveness]]>
<![CDATA[PENGARUH LABA AKUNTANSI DAN ARUS KAS OPERASI TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Tumbel, Gilbert Ayub]]>;
<![CDATA[Tinangon, Jantje]]>;
<![CDATA[Walandouw, Stanley Kho]]>
<![CDATA[ Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 5, No 1 (2017): JE VOL. 5 NO 1 (2017) HAL. 115 - 233 ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.35794/emba.5.1.2017.15539
<![CDATA[Â ABSTRAK: Di era globalisasi ini, pasar modal memegang peran penting untuk kemajuan ekonomi suatu negara. Industri barang konsumsi merupakan salah satu sektor yang menarik perhatian investor dimana fakta menunjukkan sektor ini sangan menjanjikan. Penelitian ini bertujuan untuk mengetahui pengaruh antara laba akuntasi dan arus kas operasi terhadap return saham pada perusahaan manufaktur sektor industri barang konsumsi yang tercatat di Bursa Efek Indonesia. Sampel penelitian adalah perusahaan di sektor industri barang konsumsi yang tercatat pada tahun 2013-2015 yang berjumlah 34 perusahaan. Metode analisis dalam penelitian ini menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan laba akuntansi berpengaruh positif dan signifikan terhadap return saham, sedangkan arus kas operasi berpengaruh positif tapi tidak signifikan terhadap return saham. Hasil mengindikasikan bahwa laba akuntansi mempunyai dampak pada pasar saham terutama berpengaruh untuk return (pengembalian) dari dana yang diinvestasikan pada industri barang konsumsi.Kata Kunci: laba akuntansi, arus kas operasi, return saham, industri barang konsumsi]]>
<![CDATA[TOTAL QUALITY MANAGEMENT (TQM) PENGARUHNYA TERHADAP KINERJA MANAJERIAL PADA PT. PEGADAIAN (PERSERO) KANWIL V MANADO ]]>
<![CDATA[Lowing, Seiby]]>;
<![CDATA[Tinangon, Jantje]]>;
<![CDATA[Walandouw, Stanley]]>
<![CDATA[ Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 2, No 2 (2014): Jurnal EMBA, HAL 966 - 1089 ]]>
Publisher : <![CDATA[FEB Universitas Sam Ratulangi Manado ]]>
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DOI: 10.35794/emba.v2i2.4486
<![CDATA[Manajemen mutu total (TQM) merupakan sistem manajemen yang mengangkat kualitas strategi usaha dan berorientasi pada kepuasan pelanggan dengan melibatkan seluruh anggota organisasi. Kinerja seorang manajer mempengaruhi kepuasan pelanggan dan perusahaan. Implementasi dari TQM harus diikuti dengan meningkatkan kinerja manajerial. PT. Pegadaian (Persero) Kanwil V Manado telah menerapkan TQM sesuai dengan standar yang berlaku pada TQM. Dalam perusahaan semua manajemen diarahkan pada satu tujuan yaitu terciptanya kepuasan pelanggan. Tujuan penelitian ini, untuk mengetahui apakah TQM berpengaruh terhadap kinerja manajerial pada PT. Pegadaian (Persero) Kanwil V Manado. Metode yang digunakanadalah asosiatif untuk melihat pengaruh antara variabel dengan teknik analisis Regresi Sederhana. Hasil penelitian menunjukkan, bahwa TQM berpengaruh positif dan signifikan terhadap kinerja manajerial. Hasil analisis korelasi menunjukkan TQM memiliki hubungan yang positif dan kuat dengan kinerja manajerial, dengan demikian penting bagi manajemen perusahaan untuk memperhatikan konsistensi penerapan TQM dalam operasionalisasi usaha. Kata kunci: total quality management , kinerja manajerial]]>
<![CDATA[ANALISIS PERBANDINGAN SEBELUM DAN SESUDAH PENGENAAN TARIF PAJAK PROGRESIF PADA KENDARAAN BERMOTOR BERDASARKAN “THE FOUR MAXIMS†DI KOTA MANADO ]]>
<![CDATA[Rosalie, Eugenia]]>;
<![CDATA[Tinangon, Jantje]]>;
<![CDATA[Pusung, Rudy]]>
<![CDATA[ GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 4 (2013) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/gc.8.4.25130.2013
<![CDATA[Motor vehicle tax is one source of revenue that provides kontirbusi important. With the entry into force of a progressive tax on motor vehicles beginning in 2012 based on Law No. 28 of 2009 on Regional Taxes and Levies as well as the North Sulawesi Provincial Regulation No. 7 of 2011 on Local Taxes North Sulawesi province that both private vehicle ownership and tax rates set forth progressively. At the beginning of the adoption of the progressive tax, many people who feel uncomfortable and overwhelmed, perhaps this was due to lack of information regarding the application of progressive rates. The purpose of this study is how the progressive tariffs on motor vehicles based principle of taxation in the city of Manado, and determine the impact of comparing before and after imposition. The method used is descriptive analytical method, which is a research method to reveal the existing problems in office administration, data processing, analyzing, researching and interpret and make conclusions and give suggestions which are then arranged in a systematic discussion so that problems that exist in the company can be understood. From the results of the research can be seen still highly progressive taxation in accordance with "The Four Maxims" that principle of taxation proposed by Adam Smith which consists of similarity and balance (Equality), legal certainty (certainty), (c) a timely basis (convenient of payment), and (d) the principle of economies of collection. progressive taxation has other positive effects which increase the acceptance of PKB and BBNKB which automatically increases the acceptance of the PAD that most of it is the source of Local Taxes. Imposition of Tax Rate has been running as a Progressive government enforce the original purpose and is in accordance with the tax function is budgetair function.]]>
<![CDATA[ANALISIS ALOKASI BIAYA BERSAMA UNTUK PENENTUAN BIAYA PRODUKSI NUTELLA CHEESE CUPCAKE DAN COOKIES CUPCAKE PADA SHMILY CUPCAKES SAMRAT MANADO ]]>
<![CDATA[Tumbol, Olivia A.]]>;
<![CDATA[Tinangon, Jantje]]>;
<![CDATA[Walandouw, Stanley Kho]]>
<![CDATA[ GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 1 (2014) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/gc.9.1.25231.2014
<![CDATA[Guidance of in the company needs to improve its business processes so that the appropriate production produced products can compete in the market . One such effort is to utilize one or several main raw material to produce two or more types of products are almost the same but with different variations to accurately allocate costs to each product so as to maximize profits.To allocate these costs accurately on each product is the relative sales value method . Where the data used is primary data obtained directly from the company. The data used in the form of selling price , direct labor costs , raw material costs , plant operating costs and marketing costs .From the analysis conducted through joint cost allocation calculation using the relative sales value method can be seen that the results obtained from the calculation of the cost allocation with the Cupcake Shmily using the relative sales value method of cost allocation obtained with Nutella Cheese Cupcake for Rp 56 723 and Cookies Cupcake for Rp . 60 108 of the total cost of Rp116.716 shared, derived from raw material costs, direct labor costs and factory overhead costs.]]>
<![CDATA[ANALISIS PENERIMAAN PAJAK HIBURAN DI KOTA MANADO ]]>
<![CDATA[Abast, Sikfrit Herold Marines]]>;
<![CDATA[Tinangon, Jantje]]>;
<![CDATA[Elim, Inggriani]]>
<![CDATA[ GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 1 (2014) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/gc.9.1.25213.2014
<![CDATA[Entertainment tax one source revenue sources used to finance the implementation of the wheels of government and the development of an area, so the area is able to implement regional autonomy mandated by the Act. The method used in this research is descriptive qualitative analysis method. The technique used in this study is to collect data information, the general picture, the problems on the Entertainment Tax Revenue Office of Manado City used to analyze and process data of the Entertainment Tax. The results of this study concluded contributions Entertainment Tax to the original local Opinions Manado is very less, so does the tax revenue growth despite Leisure Entertainment Tax increased the revenue growth but the growth rate of the index is based on entertainment tax revenue is below the average so that a predicate is not successful, in terms of Entertainment Tax receipts trend using the least squares method is expected to increase significantly the revenue coming 10 years. In order for acceptance and growth of Entertainment Tax Manado obtain good predicate index. The author suggests Manado City Revenue Service tax -based information systems to build a data base and online tax payment systems to facilitate tax authorities overseeing subject Entertainment Tax in implementing their tax obligations.]]>
<![CDATA[ANALISIS KOREKSI FISKAL DALAM RANGKA PERHITUNGAN PPH BADAN PT. KAWANUA DASA PRATAMA ]]>
<![CDATA[Wongso, Felix Daniel]]>;
<![CDATA[Tinangon, Jantje]]>;
<![CDATA[Walandouw, Stanley]]>
<![CDATA[ GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 1 (2014) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/gc.9.1.25204.2014
<![CDATA[PT.Kawanua Dasa Pratama is a company which is a resident and as an entity that has the responsibility to calculate, report, and deposit the tax payable to be paid to the State. However, there are problems that will occurred in the payment of taxes. This is due to the particular financial reports, especially income statement have commercial income statement and fiscal income statement. Both of them are distinctly different, from some point of views about Profit Commercial that refers to the Financial Accounting Standards, while referring to the Act Taxable Income - Tax Act applicable. These differences are simply found in the presence of income and expenses are recognized as income or expense by the company but are not recognized by the Tax. These differences require an adjustment or reconciliation so that the amount of corporate income tax payable are calculated by the company and the tax could be alike. The purpose of this study is to determine the fiscal income statement derived from the financial statements of fiscal correction in the commercial. In this study, obtained after correction of the fiscal profit of Rp 2.241.020.568 and had to pay tax of Rp 560.255.142.]]>
