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PENERAPAN PSAK NO. 45 PADA GEREJA GMIM BUKIT ZAITUN WALIAN DUA Kumambow, Leonardo; Tinangon, Jantje J.; Tirayoh, Victorina Z.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 10, No 2 (2015)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.10.2.8371.2015

Abstract

Disclosure of financial statements of the Church so important that financial accountability becomes clear, and can increase the confidence of donors and people who have given charity to the Church to manage the fund. Demands for accountability are adequate, especially for non-profit organizations of the Church can be overcome by applying general standards that apply in Indonesia, PSAK No. 45 on financial reporting nonprofits. The purpose of this study was to determine how the Financial Statements GMIM Olivet Church Walian Two when applying PSAK No. 45. The method used is descriptive qualitative method. The results obtained GMIM Olivet Church Walian Two prepare financial statements based on Tata's Church, where the financial statements prepared in the form of a report containing the budget realization of revenue and expenditure of the Church during the year. GMIM Olivet Church should apply PSAK No. 45 so that the financial statements would be more relevant, reliable, and can be compared to the accountability of the financial statements is adequate.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENAGIHAN PAJAK SECARA AKTIF TERHADAP TUNGGAKAN PAJAK PADA KPP PRATAMA BITUNG Budiman, Handri Hanny; Tinangon, Jantje J.; Alexander, Stanley W.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 10, No 4 (2015)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.10.4.10516.2015

Abstract

Effective tax collection is an appropriate means to achieve the maximum tax revenue target. The goals of study is to determining the effectiveness and contribution of active tax billing actions which includes the warning leter, forced letter, and seizure letter to disbursement of tax arrears in Tax Office Pratama Bitung during 2013-2014. The type of research used in this study is a descriptive study with approach case study. Data collected through interviews and documentation. The results of the study indicate that the effectiveness of tax billing rate is still not effective and the contribution of active tax billing actions to disbursement of tax arrears is still lacking. The factors is a lack of public awareness, taxpayer compliance in paying his tax debt and less optimal active tax collection process
ANALISIS PENYETORAN, PELAPORAN, DAN PENCATATAN PPH FINAL PASAL 4 AYAT (2) ATAS BUNGA DEPOSITO DAN TABUNGAN NASABAH PADA BPR PRISMA DANA CABANG AMURANG Muhea, Marchella Tiara; Tinangon, Jantje J.; Elim, Inggriani
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 2 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.2.13068.2016

Abstract

The income tax is the largest source of income in taxes. The income tax is a tax impossed on the income received by the taxpayer in the tax year. One type of income tax is the Final Income Tax  Article 4 Paragraph 2 on interest deposit and customer’s savings. The purpose of this research was to determine the suitability of depositing, reporting, and recordkeeping Final Income Tax Article 4 (2) on interest  deposits and savings at BPR Prisma Dana, branch Amurang  with tax regulations. The method used in this research is descriptive analysis. The results of this study indicates that  BPR Prisma Dana, branch Amurang already done the tax obligation in cutting, depositing, and report final income tax article 4 paragraph 2 on deposit and saving account, but there is a delay in depositing and reporting taxation. Instead, the payment and reporting can be done on time, so as not to incur administrative fines. Keywords: payment, reporting, interest on deposits, savings
ANALISIS KINERJA KEUANGAN DALAM PENGELOLAAN APBD PADA DINAS PENGELOLA KEUANGAN, PENDAPATAN DAN ASET (DPKPA) KABUPATEN MINAHASA SELATAN Mandagi, Novita; Tinangon, Jantje J.; Warongan, Jessy D.L
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 2 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.2.13071.2016

Abstract

The ability of a region to carry out regional autonomy as measured by financial performance area. The size of the financial performance of one of them is financial management is reflected in the Regional Budget (APBD). This study aimed to analyze the financial performance in the management of budget revenues and expenditures at the Department of Financial Management, Revenue and Assets (DPKPA). In this study the methods of analysis used is descriptive analysis. Data analysis was performed by using financial ratio analysis area and the results are described / portrayed on how the analysis of the financial performance in the management of budget revenues and expenditures at the Department of Financial Management, Revenue and Assets of 2011-2014. The results showed that the ratio of independence included in the category of low, the ratio of the degree of decentralization included in the category of low, level of local financial activities included in the category of low, effective ratio shows the financial performance increased, and the level of efficiency is categorized still less efficient. South Minahasa District Government should optimize regional revenue collection and also perform priorities in budgetary spending in the area. Keywords : financial performance, budget revenue and expenditure, financial management
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK PENERANGAN JALAN TERHADAP PAJAK DAERAH DI KABUPATEN KEPULAUAN TALAUD Anumpitan, Lonex Dandel; Tinangon, Jantje J.; Runtu, Treesje
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 3 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.3.13133.2016

Abstract

The construction of Talaud Regency encourages the occurrence of increased population, sights, hotels, restaurants and other entertainment venues. Improvement on some of the sectors with increasing power consumption in the Talaud Regency, which would then affect rapidly on increasing tax revenue potential of street lighting. The purpose of this research is to know the tax receipt street lighting in the Department of Revenue , Financial Management and Regional Assets Talaud regency. The results showed that the effectiveness of the tax revenue in the Talaud Regency street lighting from 2011-2015 average of 102.67% – with a good category. While the tax contribution of street lighting towards acceptance of tax areas in the Talaud Regency in 2011-2015 average of 61.22% by category is good enough. This means that the effectiveness of the tax revenue in the Talaud Regency street lighting has been very good and effective tax and contribution to street lighting towards the acceptance of tax areas in the Regency Talaud Regency are already good enough. Keywords : Street Lighting Tax , Effectiveness , Contributions
ANALISIS SISTEM INFORMASI AKUNTANSI PERSEDIAAN PELUMAS (STUDI KASUS PADA PT. FAJAR INDAH KUSUMA) Suleman, Andini Tirta Cricela; Tinangon, Jantje J.; Pontoh, Winston
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.12.01.17200.2017

Abstract

Accounting Information System is an important thing owned by a company because the purpose and accounting information system is to provide information for users of accounting information that investors and other users inventory is one important component for a good company small and medium enterprises, and large companies. Because seen from the existing theory of inventory accounting information systems can provide many benefits for companies, especially PT. Fajar Indah Kusuma. The purpose of this study is to analyze whether the accounting information system inventory at PT. Fajar Indah Kusuma is adequate in the hope to provide benefits for the company, researchers and other parties. The method used in this research is the type of qualitative research that presents in the form of descriptive. While the data collection technique is done by direct survey to PT. Fajar Indah Kusuma and conducting interviews from several resource persons in the company. From the results of the study can be concluded that PT. Fajar Indah Kusuma not have adequate accounting information systems inventory where there are still short comings in the separator function dan internal control. The authors suggest that companies make impovements and evaluations on the system of divison of function and internal controls in order to run according to the system and efficient.Keywords : Analysis, accounting information systems, inventory
EVALUASI PENGAKUAN, PENGUKURAN, PENCATATAN DAN PELAPORAN AKTIVA TETAP MENURUT PP NO. 71 TAHUN 2010 PADA DINAS KOPERASI DAN UMKM PROVINSI SULAWESI UTARA Najoan, Getruida Neni Revina; Tinangon, Jantje J.; Walandouw, Stanley Kho
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.13.02.19117.2018

Abstract

Fixed assets have significant contributions to governance. In the government's balance sheet, the fixed assets account is a significant and material account. fixed assets are considered important to support the implementation of government functions in terms of service to the community. Therefore, accounting treatment in the case of recognition, measurement, recording and reporting of fixed assets must comply with SAP. The purpose of this study is to evaluate whether the recognition, measurement, recording and reporting of fixed assets at the Department of Cooperatives and SMEs North Sulawesi Province is in accordance with Government Regulation No. 71 of 2010. Research Methods used are descriptive whose purpose each data collected analyzed then drawn conclusions and the type of research used is qualitative descriptive. The results showed that the recognition, measurement, recording and reporting of fixed assets Department of Cooperatives and SMEs North Sulawesi Province has been in accordance with Government Regulation No. 71 of 2010.Keywords: Recognition, Measurement, Recording and Reporting, Fixed Assets, Governmental Accounting Standards
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN PENGGUNAAN ANGGARAN TERHADAP EFEKTIVITAS PENERAPAN ANGGARAN BERBASIS KINERJA PADA DINAS PERINDUSTRIAN DAN PERDAGANGAN DAERAH PROVINSI SULAWESI UTARA Sumampow, Melisa; Tinangon, Jantje J.; Tangkuman, Steven
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.12.01.17205.2017

Abstract

Performance-based budgeting is a system of preparation and management of local budgets that are oriented towards the achievement of results or performance. Performance-based budgets are influenced by the competence of human resources, rewards, and budget usage. This study aims to determine the influence of competence of human resources, rewards, and budget usage on the effectiveness of performance-based budgeting. The population of this research is 61 staff of civil servants in North Sulawesi Industry and Trade Service Office. This research uses multiple linear regression analysis method with data management using SPSS 22 for windows application aid. The result of the research shows that (1) human resource competence has positive and significant effect on effectiveness of performance based budgeting, (2) reward, positively and significantly influence to effectiveness of performance budgeting applying, (3) budget utilization have positive and significant influence to effectiveness of application performance-based budgeting.Keywords: Human Resource Competence, Reward, Budget Usage, Performance Based Budget
ANALISIS AKUNTANSI DANA INVESTASI ASURANSI UMUM SYARIAH DAN KONVENSIONAL SERTA PERLAKUAN TERHADAP HASIL INVESTASI (Studi Kasus Pada PT. Asuransi Asei Indonesia) Muhammad, Reynaldi; Tinangon, Jantje J.; Runtu, Treesje
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.12.2.17397.2017

Abstract

This case study discusses the accounting treatment of investment funds from sharia and conventional insurance products at PT Asuransi Asei Indonesia. Thats matter supported by the differences in principles and standards governing the shariah and conventional insurance business. The purpose of this research is to know the activity of investment fund management conducted by PT. Asuransi Asei Indonesia on sharia and conventional insurance products. Data analysis method used in this research is descriptive, with qualitative approach. The results of the study reveal the application of accounting and revenue sharing of investment funds, in accordance with generally accepted accounting principles and standards, namely PSAK 108 for sharia insurance and PSAK 28 for conventional insurance. from the results of the research can be concluded that the placement of investment instruments by the company by following the PMK No.11/PMK.010/2011 and PMK No.53/PMK.010/2012 are in accordance with the principles and standards of sharia and conventional insurance. It is expected that the company remains obedient to regulated investment limits. And it is better to open a sharia link unit to really separate the sharia-based and conventional-based insurance business.Keywords: General Insurance, profit sharing, investment funds, PSAK 108
ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN (PPh) DI P.T BANK SULUTGO Utiarahman, Novlicia Putri; Tinangon, Jantje J.; Afandi, Dhullo
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.12.2.17841.2017

Abstract

Income tax is of the largest government revenue. Income Tax Law Article 4 Paragraph 2 gives a mandate to the government to impose income tax on certain earnings final. This study aims to determine how the calculation and report income tax  on savings, deposits, giro customer at PT. Bank SulutGo. Descriptive analysis was employed in this study. Data were obtained by field studies. The result shows that the calculation and reports income tax on savings, deposits, giro at PT. Bank SulutGo have compiled with the law of regulation. Leaders of PT. Bank SulutGo should improve the service guality to each customer, so that custumer can increase the amount of savings.Keywords : calculation, reporting, savings, deposits, giro
Co-Authors Adi, R. Haryo Wiratama Akandji, Vidya Akerina, Enrico Alfryo Toar Lumintang Amelia Adinda Nancy Supit Andre B. Wehantouw Angelika Parengkuan Anggraini, Ni Luh Putu Anneke Wangkar Anton, Mandang Gabriel Aring, Aprico Assa, Sintya Clara Barbakem, Dealice Ivana Bawon, Wulandari Safitri Bawonse, Steward Billy Bulan, Sinambow Gloria Injilita Caneva, Helmi Christy P.A Karouw, Christy P.A Dahlia Dico Dalonto, Miswati Darea, Tania Wilhelmina Datu, Christian V. Dewanata, Pandu Dhullo Afandi Dhullo Affandi Eduard Junior Garry Santie, Eduard Junior Garry Engka, Fresly Kornelius Fahmi, Abdul Rahim Florence Katthy Mawikere, Florence Katthy Gabriela Fiolita Pandoh, Gabriela Fiolita Gamaliel, Hendrik . Gebrilia Virgia Languju Gerungai, Natalia Y. T. Gerungai, Natalia Y. T. Gimon, Hadi Prabowo Glaidys Anggelina Dolonseda, Glaidys Anggelina Glassie Lovely Anggitha Dahna Maringka Goni, Lesli Mersi Grace B. Nangoi Greivy Panambunan, Greivy Grifyth P. C. Sangeroki Handri Hanny Budiman, Handri Hanny Harijanto Sabijono Hariyati K. Danial Heince R. N. Wokas Heince R.N Wokas Hendrik Gamaliel Hendrik Manossoh, Hendrik Herman Karamoy Herwanto, Theo Alfan Hunta, Aldi Andrew I Gede Suwetja Inggriani Elim Jessy D.L Warongan, Jessy D.L Jessy D.L. Warongan, Jessy D.L. Jullie J Sondakh Jusuf, Renaldo Andrew Kalalo, Meily Y. B Kapojos, Peter Marshall Karmila, Dina Kaunang, Talita L. Kawatu, Brenda Meydita Lineke Kawulusan, Muhamad A. Kentey, Sianly Lovely Kiay Demak, Yulindasari Kojo, Oliviana Kolantung, Jurivel A.G. Krar, Sonaria Latjandu, Imelda Leike Refni Muaja Leonardo Kumambow, Leonardo Letlora, Ray Marcel Lidia Mawikere Lintje Kalangi Lintong, Diana N. Lomboan, Meiva F. Londa, Cliver Lonex Dandel Anumpitan, Lonex Dandel Lumowa, Cindy Shelly Luntungan, Natasya N. Manampiring, Ryane B.T. Manangin, Sri Ika Novita Manumbalang, Ireynda Maradesa, Maya Veronicha Marchella Tiara Muhea, Marchella Tiara Mario Kudus Lamohamad, Mario Kudus Maruf, Juniarti Melisa Masrinah, Linath Maulana, Moh. Reza Mavolia Marchia Manengkey, Mavolia Marchia Mawikere, Lidia M May, Gordon Angel Meily Kalalo Meily Y. B. Kalalo, Meily Y. B. Mende, Junior Miftahul Jannah Akuba, Miftahul Jannah Modim, Arif Rahman Mokoagouw, Reyyansi Wicen Moniung, Jennifer T. M Muhammad, Reynaldi Nadya Pretti Kalalo Najoan, Getruida Neni Revina Nendher, Joindra Nesare, Vannia Christiani Nikita Angelita Maria Nangoy, Nikita Angelita Maria Novi Budiarso Novi S. Budiarso, Novi S. Novi Swandari Budiarso Novita Mandagi, Novita Olana Christin Pasodung Oldison Santosa Padja, Aditya Rachman Pakaja, Ridhwan Muhammad Isma’il Palangngan, Diaz Donatus Pandaleke, Reska Brigita Pangau, Natasha Rianny Pangau, Natasha Rianny Patta, Antony Rendy Polopadang, Stefian Pomantow, Lucky P. Ponto, Endang Sri Ayu Pontoh, Melva Karla Yece Pricilia G. Lintong Puasa, Flayer Rahantoknam, Trivena Anastasia Rajagukguk, Tondy Maranatha Rambi, Riena Millenia Mahdalena Rambing, Thalia Amelia Constantie Reimassa, Lani B. Rembet, Juanda Elia Restya Cykly Ngelo Ribka Fininalce Tampi, Ribka Fininalce Ribka Rosalia Pesik Rifai, Rizka Putri Rimbing, Sheron H. R. Rissard Koyongian, Rissard Ritno H. Rondonuwu, Ritno H. Robert Lambey Ruata, Deisy Seleste Rudy J. Pusung Rudy Pusung Rumengan, Vriska Ryan C.C Languju Saipi, Raquel Amelia Sambali, Ellyssa Belinda Samuel Mairuhu Sherly Pinatik Sintje Rondonuwu, Sintje Sitti Maryam Mohamad Soeradi, Dewi Shinta Sonny Pangerapan, Sonny Stanley Kho Walamdouw Stanley Kho Walandouw Stanley W. Alexander, Stanley W. Steven J. Tangkuman Steven Tangkuman Sukarno, Siti Aisyah Suleman, Andini Tirta Cricela Sumampouw, Hesky Jeremy Sumampow, Melisa Supit, Priscila T. Tamigau, Marilin I. Tanjung, David Taroreh, Eric Joseph Tendean, Lanny Ternalemta, Ternalemta Tirayoh, Victorina Victorina Z. Tiwow, Santi Toweula, Azarya Anugrah Treesje Runtu Treesje Runtu, Treesje Tumilantouw, Kezia Nanseila Wulan Turangan, Grace M. Turangan, Veren Tinesia Turulaki, Shinta . Umboh, Angelina D. Utiarahman, Novlicia Putri Ventje Ilat Victorina Z. Tirayoh Wahongan, Larey Walandouw, Stanly Kho Wangkar, Anneka Warongan , Jessy D. L. Warongan, Jessy D. L Widianita Patara, Widianita Winston Pontoh Yanti Silvia Watuseke