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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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PENERAPAN METODE VALUE FOR MONEY SEBAGAI TOLOK UKUR PENILAIAN KINERJA KEUANGAN PADA ORGANISASI SEKTOR PUBLIK DI DINAS KESEHATAN KOTA MANADO Wuwungan, Gabriela Thalia; Tinangon, Jantje; Rondonuwu, Sintje
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 4 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.4.26288.2019

Abstract

In this era of globalization, many people consider the financial sector of public sector organizations as a waste and a source of funding. Loss of public trust in lost public sector organizations. In addition, accountability reports on public sector organizations are only oriented to "output" rather than "outcome". This discusses the phenomenon that public sector organizations pay more attention to the value of money that can be considered inputs, outputs, before the results that underlie the three main elements namely economy, efficiency and effectiveness. Research in the city of Manado using the value for money method, in terms of economy, efficiency and effectiveness. The analytical method used in this thesis research using descriptive qualitative methods, namely the results of interviews and with the data collected were analyzed and conclusions were collected. The results of the research obtained from the research results of the Manado City Health Office obtained the value for money method for economic measurement and efficiency, achieving good results. However, to measure success is still not good, decided one of the programs carried out has not been approved. Manado City Health Office should pay more attention to the results of the community in each program that is carried out, so that it is easier to find out which programs meet the requirements or not.
Analisis Resiko Kecurangan terhadap Sistem Pengelolaan Dana Kapitasi Jaminan Kesehatan Nasional Di FKTP Pemerintah Kota Bitung Soputan, Rocky; Tinangon, Jantje; Lambey, Linda
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 9, No 2 (2018): Goodwill Vol.9 No. 2 Juli-Desember 2018
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v9i2.26469

Abstract

Abstract. This study aims to analyze the risk of fraud against the National Healthcare Capitation Fund management system in Bitung City Government FKTP. The study is a qualitative research with case study approach. Data were obtained by conductngi in-depth interviews, observation, and documentation. The results showed that the risk of fraud management system capitation funds National Health Insurance Bitung City occurred. It is because of the weakness of JKN fund management system that is not compliant with regulations. It thus can disrupt health services. Additionally, the lack of internal control is due to the absence of supervision from the health department and Inspectorate offices, abnormality of the management of national health insurance capitation fund, and pressure from the work environment. The efforts to prevent fraud risk should be taken by establishing a structure of good control (supervision), especially the commitment of the head of health department followed by all employees included in FKTP level, applying Good Corporate Governance (GCG) with transparency principle in JKN capitation fund management and performing internal audit function.Keywords: fraud risk, system, JKN capitation fundsAbstrak. Penelitian ini bertujuan untuk menganalisis resiko kecurangan terhadap sistem pengelolaan dana Kapitasi Jaminan Kesehatan Nasional di FKTP Pemerintah Kota Bitung. Penelitian ini adalah penelitian kualitatif dengan pendekatan studi kasus. Data diperoleh melalui teknik wawancara mendalam, observasi dan studi dokumentasi. Hasil penelitian menunjukkan bahwa resiko kecurangan sistem pengelolaan dana kapitasi Jaminan Kesehatan Nasional di FKTP Pemerintah Kota Bitung terjadi karena lemahnya sistem pengelolaan dana kapitasi JKN yang tidak sesuai regulasi sehingga dapat menganggu pelayanan kesehatan, lemahnya pengendalian intern disebabkan tidak ada pengawasan dari Dinas Kesehatan dan Inspektorat, tidak normalnya pengelolaan dana kapitasi JKN, dan tekanan dari lingkungan kerja. Upaya menanggulangi resiko kecurangan harus dimulai dari membangun struktur pengendalian yang baik terutama komitmen Kepala Dinas diikuti oleh seluruh pegawai sampai ke tingkat FKTP, menerapkan Good Coorporate Governance (GCG) dengan prinsip transparansi dalam pengelolaan dana kapitasi JKN, dan menjalankan fungsi Internal AuditKata Kunci: Resiko kecurangan, sistem, dana kapitasi JKN
ANALISIS IMPLEMENTASI EARMARKING TAX ATAS PAJAK ROKOK DI KOTA TOMOHON Mandagi, Filicia Margaretha Ayu; Tinangon, Jantje; Pangerapan, Sonny
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 2 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.2.25698.2019

Abstract

Since Indonesia adopted the era of regional autonomy which was formalized on January 1, 2010, earmarking tax or government policy in allocating tax funds began to be implemented in Indonesia.One type of tax allocated for tax funds is cigarette tax. Cigarette tax funds are generated from cigarette excise levied by the central government and collected to regions with the aim of financing public health services.The purpose of this study is to analyze the possibilities that occur when the application of earmarking tax in Tomohon City is carried out and whether it is in accordance with the provisions of Law No. 28/2009 and the Regulation of the Minister of Finance of the Republic of Indonesia Number 102 / PMK / 07/2015 in this case concerning how the amount of profit sharing funds received by the City of Tomohon and how much realization has been achieved. The research method used is descriptive.The research method used is descriptive. Based on the research results obtained show that the City of Tomohon has implemented a cigarette tax earmarking tax that is 50% for public health services in accordance with Law Number 28 of 2009 and Regulation of the Minister of Finance of the Republic of Indonesia Number 102 /PMK /07/2015.Although in accordance with the regulations, the Tomohon City Government must increase the allocation funds to fund the community's healthy living and law enforcement program, and need to maintain the stability of the realization in order to prevent a decrease in revenue from sharing the cigarette tax.
ANALISIS PERLAKUAN AKUNTANSI ASET TETAP PADA PT. MASSINDO SINAR PRATAMA MANADO Noe, Nurjana; Tinangon, Jantje; Elim, Inggriani
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 1 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.1.25232.2014

Abstract

The rapid implementation of development in various industry sectors, supported by advances in technology and the globalization of international markets will have an impact on the onset of intense competition among enterprises, especially those engaged in the industry. PT. Massindo Sinar Pratama is a private company which is in Manado, North Sulawesi engaged in manufacturing. To be able to support and facilitate the operations of the company's fixed assets required. The role of fixed asset accounting is required by the decision. The purpose of this study was to assess the extent to which the company has applied the theory in accordance with Statement of Financial Accounting Standards (SFAS) no. 16. This study used a descriptive - comparative method of analysis. In this study only focused on fixed assets engines. The results showed that the recognition, measurement, after the acquisition of fixed assets expenses, depreciation of fixed assets and fixed asset presentation, PT. Massindo Sinar Pratama Manado applying accounting policies that have led to to the Statement of Financial Accounting Standards (SFAS) No. 16
ANALISIS PERHITUNGAN PENCATATAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI ATAS EKSPEDISI ANTAR PULAU PADA PT. TAJUR JAKARTA Rundengan, Priscilia Joanna; Tinangon, Jantje; Elim, Inggriani
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 1 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.1.25217.2014

Abstract

Value-added tax represent the source of revenue for very dominant state,to fulfill requirement of people. Company  as a taxpayer have to carry out their tax liability in accordance with the provisions of the tax laws are dynamic and constantly changing according to the rate of development of country’s economics. PT. Tajur Jakarta was established in 1967 which is located in Jl. Jati Baru No. 83 where the main activities of company is a shipping that uses trucking services, and that companies that count, reecord, and report Value Added Tax on the consumers of services on goods subject to Value Added Tax.The method in this research is using descriptive analysis which is describe the case studies and literature. Case studies conducted in PT TAJUR Jakarta while literature conducted by collecting data from the literature relevant to the Value-added tax. Pursuant to result of obtained research from the study,the company calculating, recording and reporting properly and in accordance with the Law No. 42 of 2009,using the rate of 10% for each taxable service / goods taxable, and also the results obtained also that the company has to deposit and tax reporting using e-SPT return and paid through the bank by the 15th of each month after the end of the tax period in accordance with law No. 42 of 2009 on Value Added Tax.
EVALUASI PENERAPAN SISTEM INFORMASI AKUNTANSI PENGGAJIAN UNTUK PENGENDALIAN INTERN PADA PT. BPR DANAKU MAPAN LESTARI DI KOTA BITUNG Lumanaw, Kezia Rafika; Tinangon, Jantje
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 4, No 2 (2016): JE Vol.4 No.2 (2016) Hal. 121-265
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (519.028 KB) | DOI: 10.35794/emba.v4i2.12799

Abstract

Setiap organisasi harus menyesuaikan sistem informasinya dengan kebutuhan pemakainya. Tujuan sistem informasi yang spesifik dapat berbeda dari satu perusahaan ke perusahaan lainnya. Terdapat tiga tujuan utama yang umum bagi semua sistem informasi akuntansi yaitu untuk mendukung fungsi kepengurusan, untuk mendukung pengambilan keputusan manajemen, dan untuk mendukung kegiatan operasi perusahaan. PT. BPR Danaku Mapan Lestari di kota Bitung adalah perusahaan yang bergerak dibidang perbankan. Instansi ini di kepalai oleh seorang direktur perusahaan yang bertanggung jawab sebagai pemimpin, pembina dan pengkoordinasi serta mengawasi di dalam instansi berdasarkan peraturan-peraturan yang telah di tetapkan perusahaan. Tujuan penelitian ini adalah untuk mengetahui bagaimana penerapan sistem informasi penggajian untuk pengendalian biaya. Metode penelitian yang digunakan adalah metode deskriptif kualitatif. Dokumen yang digunakan adalah dokumen pendukung perubahan gaji, daftar hadir, rekap daftar gaji, surat tugas, dan bukti kas keluar. Catatan akuntansi yang digunakan adalah laporan harian kas, jurnal umum, buku besar, dan daftar gaji atau slip gaji. Hasil penelitian menunjukan bahwa sistem penggajian pada PT. BPR Danaku Mapan Lestari di Kota Bitung sudah cukup efektif. Manajemen perusahaan sudah menerapkan konsep dan prinsip pengendalian intern penggajian namun masih terdapat beberapa kekurangan yang tidak sesuai dengan teori. Manajemen perusahaan sebaiknya melakukan pengawasan secara berkala dalam proses pembuatan daftar gaji. Kata kunci : sistem penggajian, sistem pengendalian intern
EFEKTIVITAS PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA TERHADAP PENCAIRAN TUNGGAKAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA MANADO Rumende, Hendro J.; Tinangon, Jantje; Pinatik, Sherly
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 1 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.1.25212.2014

Abstract

Tax is a source of income main every country in the world. of existence tax is important in the function state and government. In developed countries and developing world, partly potential state revenue through tax has been utilized for purposes improvement of innovation and technology business entities and industry national them. With taxes, a government can run policy relating to stabilitasi price inflation so that the rate can remain maintained. The purpose of this research is to determine the level effectiveness billing tax by using letter forcibly and warning and to know how big contribution billing tax with letters forcibly and warning on tax office pratama manado. Based on the data processing, can be seen distinction significantly. Whereby a level effectiveness billing taxes by warning and letters forcedly is larger in 2011 than 2012. Some things which causes an entirely warning and letters forcedly published can tertagih or repaid by companies to tax among others; the tax carelees in pay its debts tax underwriter tax not recognize the debt tax underwriter tax unable to pay its debts assessment. From data calculations in get that billing tax with with warning in 2011 and 2012 ineffective in compare to billing tax with letters forcedly belonging very effective. And contribution warning against disbursement arrears tax is lacking in compare with letters forcedly belonging good enough.
ALOKASI BAGI HASIL PENERIMAAN DANA PAJAK ROKOK DI PROVINSI SULAWESI UTARA Kaumpungan, Stephani C.; Tinangon, Jantje; Pinatik, Sherly
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 9, No 2 (2021): JE VOL 9 NO 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (623.911 KB) | DOI: 10.35794/emba.v9i2.33613

Abstract

Pajak rokok adalah pungutan atas cukai rokok yang dipungut oleh pemerintah. UU No. 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah, dalam udang – undang tersebut terdapat kebijakan khusus mengenai pajak rokok. Disebutkan bahwa pajak rokok di gunakan paling sedikit 50% untuk pelayanan kesehatan dan penegakan hukum dibidang rokok. Tujuan penelitian ini mengetahui alokasi bagi hasil penerimaan dana pajak rokok di Sulawesi Utara. Metode yang digunakan yaitu deskriptif kualitatif. Hasil penelitian ini penerimaan dana bagi hasil pajak rokok pada provinsi Sulawesi Utara berjalan sebagaimana peraturan yang ditetapkan. Alokasi dana bagi hasil dihitung berdasarkan rasio jumlah penduduk kabupaten/kota terhadap rasio jumlah penduduk provinsi. Dana bagi hasil pajak rokok tersebut selanjutnya masuk ke dalam kas daerah kabupaten/kota. Baik dari provinsi dan kabupaten/kota bagi hasil dari pajak rokok dialokasikan paling sedikit 50% ke bagian kesehatan dan penegakan hukum. Kata Kunci: Penerimaan pajak rokok, alokasi pajak rokok, pajak rokok.           
EVALUASI PENERAPAN PERENCANAAN PAJAK SEBAGAI UPAYA PENGHEMATAN PAJAK PENGHASILAN BADAN PADA PT. SEMARAK PERKASA LESTARI Alexander, Jimmy; Tinangon, Jantje; Elim, Inggriani
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 9, No 2 (2021): JE VOL 9 NO 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.759 KB) | DOI: 10.35794/emba.v9i2.33374

Abstract

Abstrak: Para pelaku bisnis bekerja sebaik mungkin untuk memperoleh laba yang maksimal. Perencanaan pajak merupakan salah satu cara yang dilakukan untuk memperoleh laba yang maksimal. Dalam membuat dan menyusun laporan rugi/laba fiskal, PT. Semarak Perkasa Lestari menerapkan perencanaan pajak yang sesuai dengan Undang-undang KUP No.16 Tahun 2009 dan UU No. 36 Tahun 2008 tentang pajak penghasilan. Pajak penghasilan badan perusahaan  dihitung dengan mendapatkan fasilitas pengurangan tarif pajak sebesar 50% dari peredaran bruto perusahaan selama tahun 2018 sebesar Rp.18.767.312.720,00. Penelitian ini bertujuan untuk mengetahui penerapan pajak sebagai penghematan pajak penghasilan badan yang dilakukan oleh perusahaan. Metode penelitian yang digunakan dalam penelitian ini adalah kualitatif  deskriptif, Pengumpulan data dilakukan dengan wawancara langsung dan dokumentasi. Hasil penelitian yang diperoleh menunjukkan bahwa PT. Semarak Perkasa Lestari telah menerapkan perencanaan pajak sesuai dengan peraturan Undang-undang Perpajakan yang berlaku. Kata kunci: Pajak penghasilan badan, penerapan perencanaan pajak
ANALISIS PENERAPAN SAK EMKM ATAS PERSEDIAAN PADA CV. JAYA MAKMUR Halim, Evelyna Muliadi; Tinangon, Jantje; Pinatik, Sherly
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.1.35909.2021

Abstract

In a merchandising company, inventory is a significant asset, and becoming a more important resource than an asset.  The application of inventory carried out by CV. Jaya Makmur is still not in accordance with SAK EMKM, which is not journalizing the inventory of merchandise. This study aims to determine the recognition & measurement and presentation of merchandise inventory on CV. Jaya Makmur. This research is a type of descriptive qualitative research. The research method used is descriptive method, which describes the research results according to the facts found in the field. The results obtained indicate that the application of SAK EMKM on CV. Jaya Makmur is still not suitable. In recognizing its inventories, the entity recognizes inventories at the value of the purchase transaction, and does not add transportation costs for purchases, returns purchases, and purchase discounts, while in measuring its inventory the entity does not measure inventory based on standard or retail method, and in its presentation does not record/ journalize inventory merchandise.
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