Article Per Year (5 Year)
p-Index From 2020 - 2025
5.791
P-Index
This Author published in this journals
All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY Jurnal Ipteks Akuntansi Bagi Masyarakat Indonesia Accounting Journal Formosa Journal of Science and Technology (FJST) The Contrarian: Finance, Accounting, and Business Research Riset Akuntansi dan Portofolio Investasi Riset Akuntansi dan Manajemen Pragmatis
Jantje J. Tinangon
Universitas Sam Ratulangi Manado
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

Published : 135 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 135 Documents
Search

 2   3   4   5   6 
ANALISIS PIUTANG TAK TERTAGIH BERDASARKAN UMUR PIUTANG PADA PT. AIR MANADO Kiay Demak, Yulindasari; Tinangon, Jantje J.; Mawikere, Lidia
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.21151.2018

Abstract

Receivables Represents a number of bills that will be received by a company generally in the form of cash from another parties, as a result of the sale of goods and services on credit. Receivables are often faced with the risk of uncollectibility and sometimes these invoices cannot be avoided and can result in uncollectible receivables / receivables. This research was carried out on PT. Air Manado. The purpose of this study is to analyze the recording of uncollectible receivables on PT. Air Manado, in order to know how to record uncollectible accounts. This study uses descriptive research methods, and data collection techniques used are interview and documentation techniques. The results of this study indicate that the recording of uncollectible accounts at PT. Air Manado it is good because it is in accordance with the provisions and agreement with the investor has also been in accordance with the theory of age method of accounts receivable.Keywords : uncollectible receivables, age of account receivables
ANALISIS PENERAPAN AKUNTANSI PERPAJAKAN TERHADAP DEPRESIASI ASET SEWA GUNA USAHA DENGAN HAK OPSI DITINJAU DARI SUDUT PANDANG PENYEWA PADA PT. SINAR CIPTA PERSADA SEJATI Toweula, Azarya Anugrah; Tinangon, Jantje J.; Kalalo, Meily
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.21101.2018

Abstract

A lease is a financing activity in the form of the provision of capital goods either under a lease with a finance lease or an operating lease for use by the lessee for a specified period of time on a periodic basis. Lease do it by PT. Sinar Cipta Persada Sejati is lease with Capital Lease method. At the end of lease period, the company has authorities to buy lease asset. The purpose of this research is to know how the implementation of tax accounting to capital lease asset depreciation at PT. Sinar Cipta Persada Sejati as Lessee. This research use descriptive comparative method. The results of this research has proven that transaction of capital lease do it by PT. Sinar Cipta Persada Sejati has not applicable with tax rules, in depreciation problem the company only applied the commercial accounting rules, that is depreciation starts when the company get the capital lease asset and the basic of depreciation is the cost of the asset. The difference of commercial accounting anda tax accounting will be a fiscal correction of income taxes.Keywords: Tax Accounting, Lease, Capital Lease
ANALISIS EFEKTIVITAS SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL PERKREDITAN PADA PT. BANK PEMBANGUNAN DAERAH PAPUA CABANG MANADO Krar, Sonaria; Tinangon, Jantje J.; Gamaliel, Hendrik
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 04 (2018): Going Concern Vol.13 No.4 Desember 2018
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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

Abstract

 A  good  Accounting   Information   System  can  help  company  to  provide  the  company’s  need  for   other  information  related   to  busyness  process  that  exist  within  the  company. This  research  study  at  PT. Regional  bank  development  papua  branch  manado.This  study   aims  to   know  effectiveness  of    information accounting  system  and  internal  control  of  kredit  on  PT.regional   bank  development  papua  branch  manado.This  study  used a deskriptive  qualitative  method  is  a  method  that  is  done  by  classifying  data  and   inormation  which  is  obtained  by  various  technicques  such  as  survey, interviews,  and  others. So  get  a  relevant  conclusion.The results  of   the   analysis   of  the  conclusion  that  the  information  system   and   internal  control  of  PT. bank  Papua  manado  branch  has  been   running  well, and  in  accordance  with  procedures  that  have  been  set  by  the  bank  indonesian.  Allready  meet  the  characteristics  and   elements   of   internal  control.Keywords : Information  Accounting  System,  Internal  control,  Credit.
ANALISIS EFEKTIVITAS PENAGIHAN RETRIBUSI PERSAMPAHAN DAN KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH KOTA TOMOHON Rembet, Juanda Elia; Tinangon, Jantje J.; Runtu, Treesje
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.21414.2018

Abstract

Regional Original Revenue (PAD) is regional revenue derived from local taxes, regional retribution, and management of separated regional assets, as well as other legitimate regional income. Regional levies are one of the sources of financing regional development in supporting the implementation of regional autonomy. One type of regional retribution collected by the Tomohon City Government is waste retribution. This study aims to analyze the effectiveness of waste collection fees in Tomohon City, and the contribution of solid waste retribution to PAD. In this study using quantitative descriptive method. The analysis data used in this study is the analysis of contribution and effectiveness. The results of the receipt effectiveness of solid waste levies in 2015-2016 was not effective and decreased, then in 2017 although it was still ineffective but experienced a very drastic increase. The contribution of solid waste retribution to regional retribution is still relatively small in 2015 and 2016 but in 2017 its contribution is very significant to regional retribution. While the contribution of solid waste retribution to the PAD of Tomohon City in 2015-2017 is very small for the past 3 years. Leaders of Regional Revenue Service and the Environmental Agency should continue to optimize the receipt of solid waste fees with intensification & extensification, so that there will always be changes on the system of receiving regional retribution towards a better direction.Keywords: effectivity, contribution, local government income
EVALUASI PENGENDALIAN INTERN SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS ATAS PENJUALAN JASA KAMAR PADA BIG FISH HOTEL Modim, Arif Rahman; Tinangon, Jantje J.; Pangerapan, Sonny
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 04 (2018): Going Concern Vol.13 No.4 Desember 2018
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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

Abstract

Organizations to achieve sustainable position and possible opportunities requires efficient information systems. The purpose of the study is to evaluate the implementation an internal control in accounting information system cash receipt in Big Fish hotel (Piere Tendean Number. 107-108 Boulevard Manado). This research approach is qualitative descriptive with the type of case study research. Types of data used are primary data and secondary data. Data were collected through a preliminary survey, field research, observation, interviews, and documentation. The result show that accounting informations systems cash receipt at this hotel has been have well internal control. Although there were many problem has found, that there is no a job rotation to maintain employee independence in carrying out their duties, he absence of an internal supervisory unit that can guarantee security and finances, there is no surprising audit to check accurately.Keywords : Accounting Information System, Cash Receipt, Internal Control
ANALISIS EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL PAJAK BAHAN BAKAR KENDARAAN BERMOTOR DAN KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH PROVINSI SULAWESI UTARA Rajagukguk, Tondy Maranatha; Tinangon, Jantje J.; Wokas, Heince R. N.
JURNAL RISET AKUNTANSI GOING CONCERN Vol 14, No 1 (2019): Going Concern Vol.14 No.1 April 2019
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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

Abstract

Vehicle fuel tax is a type of local tax, which is a source of revenue to increases locally-generated revenues. Vehicle fuel tax is managed by Regional Tax and Retribution Management Agency (RTRMA) of North Sulawesi, where each registered companies are compulsory levy, which is periodically required to report and deposit the proceeds of the sale of fuel to RTRMA. This research aims to know the effectiveness of the internal control system and the contribution of vehicle fuel tax to the locally-generated revenue of North Sulawesi. The method used in this research is descriptive qualitative. The results of the research show that the internal control system in the calculation process, collection and reporting of vehicle fuel tax has been worked well. In addition, the criteria for effectiveness and contribution based on the calculation of the average vehicle fuel tax revenue in 2013-2017, explained that the results of vehicle fuel tax were very effective and sufficiently contributed to the locally-generated revenue of North Sulawesi.Keywords: Internal Control System, Vehicle Fuel Tax
IPTEKS SISTEM INFORMASI PEMBAYARAN PAJAK KENDARAAN BERMOTOR PADA BADAN PENDAPATAN DAERAH PROVINSI SULAWESI UTARA Dalonto, Miswati; Kentey, Sianly Lovely; Tinangon, Jantje J.
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.02.2018.21830

Abstract

Badan Pendapatan Daerah Provinsi Sulawesi Utara are moving in taxation sector, especially in Provincial Taxes that is motor vehicle taxation. A good tax payment system needs tax payment information systems that can make it easier for taxpayers to pay the taxes. Motor vehicle tax is one of the Regional Original Revenues, so the office of Badan Pendapatan Daerah Provinsi Sulawesi Utara creates and implements the Info Pajak Kendaraan Sulut application with the purpose  to facilitating  taxpayers to pay the tax, because this application can already provide the motor vehicle tax information in North Sulawesi region that is the amount of  PKB, SWDKLLJ,  and PNBP which are accompanied by a payment code that can be used to pay the motor vehicle tax. With this application Badan Pendapatan  Daerah Provinsi Sulawesi Utara can easily help the taxpayers to make the tax payments because taxes are compulsory and have to be paid for use of the needs of the country and prosperity of the people.Keywords : system information and application, taxes, motor vehicle tax
IPTEKS FAKTOR – FAKTOR YANG MENGHAMBAT PROSEDUR PENERBITAN SURAT TAGIHAN PAJAK OLEH ACCOUNT REPRESENTATIVE DI KANTOR PELAYANAN PAJAK PRATAMA MANADO Pangau, Natasha Rianny; Tinangon, Jantje J.
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.02.2018.21614

Abstract

Indonesia has implemented a system where taxpayers can calculate, self-report and  pay their tax liability. Unfortunately, there is still a lot of taxpayers who intentionally neglecting their tax obligation and this thing can bring disadvantages to the country. In this case, a tax collection letter will be issued by an Account Representative who has the right to supervise the taxpayer. Apparently there are several factors that retarding the issuance of the tax collection letter. The purpose of this study was to identify the factors that retarding the issuance of the tax collection letter by an Account Representative. Based on the study that has been done, there are three factors that retarding the issuance of the tax collection letter: (1) inaccurate data, (2) networking issues, (3) the amount of taxpayers is not comparable to the amount of the Account Representative in KPP Pratama Manado. Suggestion for KPP Pratama Manado is to fix the inaccurate data & networking issues and to improve the performance.
IPTEKS PENGELOLAAN BARANG MILIK DAERAH (BMD) DI DINAS PEKERJAAN UMUM PROVINSI SULAWESI UTARA Nendher, Joindra; May, Gordon Angel; Londa, Cliver; Tinangon, Jantje J.
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.02.2018.21799

Abstract

Office of Public Works – Human Settlements and Spatial Planning is an Agency that engaged in infrastructure matter. In carrying out its functions Office of Public Works has a regional government facilities which named Goods for Regional Government, what is meant by Goods for Regional Government is a any goods obtained or purchased from Regional Development Budget. To support regional asset management effectively and efficiently and to create transparency in regional asset management policy, therefore regional government needs to own or develop management information system  that reliable as a tool to create pattername’s report.Keywords : Goods for Regional Government
ANALISIS KINERJA NON KEUANGAN PT. OTSUKA INDONESIA CABANG MANADO Supit, Amelia Adinda Nancy; Tinangon, Jantje J.; Sabijono, Harijanto
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 2, No 2 (2014): Jurnal EMBA, HAL 1594 - 1722
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (344.95 KB) | DOI: 10.35794/emba.v2i2.4991

Abstract

Kinerja non keuangan adalah kinerja yang menunjukkan pertumbuhan suatu perusahaan. Perusahaan dapat mengetahui tingkat keberhasilan perusahaannya dengan menggunakan analisis kinerja non keuangan. Penelitian ini bertujuan untuk mengetahui pengaruh kinerja non keuangan dalam perusahaan dan hal ini berkaitan dengan pentingnya informasi mengenai kinerja non keuangan yang semakin dibutuhkan. Kinerja non keuangan perusahaan dapat dilihat melaluianalisis kinerja karyawan melalui prestasi kerja, kualitas produk, perkembangan perusahaan, serta lingkungan kerja. Jenis data yang digunakan adalah data kualitatif merupakan dan disajikan secara deskriptif. Peneliti juga menggunakan studi lapangan dengan melakukan observasi atau peninjauan langsung pada objek penelitian. Hasil penelitian menunjukan kemampuan kinerja non keuangan seperti kehadiran pegawai, prestasi kerja, kualitas produk, perkembangan perusahaan, dan lingkungan kerja PT. Otsuka sudah terlaksana dengan baik, meskipun prestasi kinerja karyawan belum memenuhi target yang ditetapkan perusahaan. Manajemen perusahaan sebaiknya menerapkan sistem akuntansi manajemen yang lebih tepat serta memberikan pelatihan lagi untuk para karyawan, mengingat tugas serta target perusahaan semakin kompleks sehingga bisa meningkatkan kinerja perusahaan. Kata kunci: kinerja non keuangan, prestasi kerja
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