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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN JURNAL BERKALA ILMIAH EFISIENSI ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat Indonesia Accounting Journal Open Access Indonesia Journal of Social Sciences Vivabio : Jurnal Pengabdian Multidisiplin Open Access Indonesia Journal of Social Sciences Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat
Victorina Z. Tirayoh
Universitas Sam Ratulangi Manado
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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EVALUASI PENERAPAN GANTI UANG DI DIREKTORAT LALU LINTAS POLDA SULAWESI UTARA Ardilina, Isma; Runtu, Treesje; Tirayoh, Victorina Z.
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.13.03.20277.2018

Abstract

Spending treasurer filed SPP-UP the beginning of each fiscal year after the issuance of the Decree on the magnitude Regional Head UP. At the time of Money Supply has been use spending treasurer may submit SPP-GU with a number of different use of Money Supply SPJ which has been passed in a specific time period. PERMENDAGRI N0. 13 of 2006 and PERMEENDAGRI No.55 of 2008 has given a detailed regulation on the administration and preparation of money supply and change of money supply. The purpose of this study was to know implementation of change money of traffic directorate is in compliance with applicable regulation or contrary to existing rules. The analysis method used in this research using descriptive qualitative. The result shows that Traffic Directorate Polda Sulut has made the application of money change in the directorate in accordance with applicable regulation.Keyword: Treasurer, Money Supply, Change Money
ANALISIS PENERAPAN SISTEM AKUNTANSI MANAJEMEN TERHADAP PEGENDALIAN KUALITAS PRODUK DI PT.EMPAT SAUDARA MANADO Butarbutar, Janrilius Doli; Karamoy, Herman; Tirayoh, Victorina Z.
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.12.01.17204.2017

Abstract

The development of management accounting system is now very rapid. Company managers require management information systems to implement planning, control and decision-making functions. Management accounting systems are systems that collect operational and financial data, process, store and report to users, ie workers, managers, and executives. The purpose of this research is to know the application of management accounting system to product quality control at PT.Empat Saudara Manado. The method used is descriptive qualitative. The results of the application of management accounting system in PT.Ampat Saudara manado has shown its role as a tool in controlling product quality, and can help managers to be better prepared in facing company problems and control product quality. PT.Empat Saudara manado only need to maintain it so that in megontrol every part there is no errorsin every running process.Keywords: management accounting system, Product Quality Control, SAM Characteristics.
ANALISIS PENGENDALIAN BIAYA PRODUKSI UNTUK MENILAI EFISIENSI DAN EFEKTIVITAS BIAYA PRODUKSI Massie, Novela Irene Karly; Saerang, David P. E.; Tirayoh, Victorina Z.
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.13.03.20272.2018

Abstract

Company management is a series of actions undertaken by members of the organization in an effort to achieve organizational goals. Management has an important role in controlling production costs where the efficiency and effectiveness of production cost control is valued by cost centers ability to achieve expected production volume. The purpose of this research is to know how to control the production cost, to evaluate the efficiency of production cost at Pak Untung tofu factory at Teling Atas, Manado. The method used is qualitative descriptive. The result of this research shows that pak Untung tofu business has not done a good production cost control due to lack of cost planning that does not set the standard cost so that in a few months raw material purchase has increased the purchase price of raw materials.Keywords : Control of production costs, efficiency, and effectiviness
EVALUASI PENERAPAN GOOD CORPORATE GOVERNANCE PADA PT. BNI TBK KANTOR CABANG PEMBANTU UNSRAT Frans, Jennifer Juliana; Karamoy, Herman; Tirayoh, Victorina Z.
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.12.01.17213.2017

Abstract

Implementation of Good Corporate Governance in the banking industry requires its own attention because the character of the banking industry is different from the industry in general. Good Corporate Governance is a bank governance that applies the principles of Transparency, Accountability, Responsibility, Independency, Fairness. The purpose of this study is to evaluate the application of the principles of Good Corporate Governance at PT. BNI Tbk kcp unsrat. The object of this research is PT BNI Tbk Kcp Unsrat. This research uses descriptive research design. The type of data used is qualitative data. Sources of data used are primary and secondary data. The research results show that with the implementation of the principles of Good Corporate Governance Bank BNI has applied the principle of openness well. The clarity of responsibility for the execution of functions and tasks is appropriate. Corporate responsibility is carried out in the presence of corporate social responsibility or CSR in the form of charitable activities. The Bank is managed independently in accordance with what has been implemented by BNI. Bank BNI Tbk has provided fair and equitable treatment.Keywords : Transparancy, Accountability, Responsibility, Independence, Fairness
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
ANALISIS PERHITUNGAN, PENCATATAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 25 PADA CV. VENUS KUMERSOT RAYA Sejanto, Triastuty Wulanjune; Elim, Inggriani; Tirayoh, Victorina Z.
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 02 (2018)
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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

Abstract

Income Tax Article 25 (Income Tax Article 25) shall be installment of income tax in installments. The objective is to alleviate the taxpayer’s burden, since the tax payable must be paid within one year. This payment must be done alone and can not be represented. The purpose of this study to find out how the calculation, recording and reporting of Income Tax Article 25 on the CV. Venus Kumersot Raya. The method of analysis used in this research is descriptive with qualitative approach. The results of this study indicate that the calculation of Income Tax Article 25 conducted by the company has not been in accordance with the Act. Taxation No.36 Year 2008. This is evidenced by companies that do not allow for the recording and reporting of Income Tax Article 25 that has been done by the company every month is in accordance with applicable taxation provisions. CV. Venus Kumersot Raya has made taxes and taxes in the tax year of the 1771 Annual Tax Return, the berlin company may make appropriate tax payments on taxes and taxes in accordance.Keywords: Calculation, Recording, Reporting, Income Tax Article 25
ANALISIS ATAS PENERAPAN SISTEM PENGENDALIAN MANAJEMEN PEMBERIAN KREDIT PADA PT. SUZUKI FINANCE INDONESIA CABANG MANADO Talumewo, Winda Emanuela; Nangoi, Grace; Tirayoh, Victorina
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 02 (2018)
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

            Management control system is one way to achieve corporate / organizational goals with specific strategies effectively, efficiently, and economically. Implementation of a good management control system on crediting procedures to reduce the risks that may occur in credit sales activities, and is expected to ensure that the implementation of credit provision can be controlled. Goal to be achieved in this research is to know the procedure of giving credit at PT. Suzuki Finance Indonesia Manado branch and know the effectiveness of the implementation of management control system PT. Suzuki Finance Indonesia Branch Manado on lending. The object of this research is PT. Suzuki Finance Indonesia Branch Manado. The research method used is qualitative descriptive analysis method. The result of the research shows that credit procedure established by the company is clear and good and the implementation of the credit management control system has been running well and has been effective because it meets the elements of management control system.Keywords: Management Control System, Credit Procedure
PERENCANAAN PAJAK DENGAN PEMBERIAN NATURA KEPADA PEGAWAI PERUSAHAAN SEBAGAI UPAYA UNTUK MENGEFISIENSIKAN PAJAK PADA PT. BANK SULUT GO Johanis, Astrid S.; Nangoi, Grace B.; Tirayoh, Victorina Z.
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 02 (2018)
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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

Abstract

Tax is one of the largest sourcesof income the country uses to finance household expenses and needs. Tax became one of the foundations of the state revenue sector in order to ensure the sustainability of national development financing. And for the business world one of the problems that compaines often encounter is tax. Therefore, companies need a way that can Streamline tax burden, and one way can be done with tax planning. The purpose of this study is to know the tax planning by giving natura to company employees can efficient tax burden on the company. And in this research object which become research place that is PT. Bank SULUT GO. Where PT. Bank SULUT GO become one of the companies that apply this way and in this case the company chose giving natura to its employees as an effort in tax planning. Research method in this research is descriptive. The data in this study was obtained through interviews and documentation. The results showed that tax planning by giving natura can efficient tax burden on PT. Bank SULUT GO.Keywords :Tax Planning, Giving Natura
PERSEPSI AUDITOR DAN MAHASISWA AKUNTANSI TENTANG FUNGSI MICROSOFT EXCEL YANG DIBUTUHKAN UNTUK BERKARIR SEBAGAI AUDITOR (STUDI PADA BPK RI PERWAKILAN PROVINSI SULUT DAN FEB UNSRAT) Kuyotok, Weni Cikita; Sabijono, Harijanto; Tirayoh, Victorina Z.
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.13.03.19943.2018

Abstract

Computer technology is very helpful in the work, one of which is microsoft excel. This study aims to determine which functions of microsoft excel that always used, considered important and need to be mastered for a career as an auditor. The object of research in this research is BPK RI Representative of North Sulawesi Province and Faculty of Economics and Business of Sam Ratulangi University. The method of analysis used in this study is descriptive analysis whose purpose each data collected analyzed and then drawn a conclusion, the type of research used is descriptive quantitative. The results of this study indicate that the basic functions, formats function and filters and sorting data is a function that is always used by auditors. Further basic functions, filter and sorting data, format functions, and keyboard shortcuts are a very important function for the auditor. Finally basic functions, filter and sorting data, format functions and keyboard shortcuts are functions that are highly controlled by auditors. Just keep in mind that for the level of importance, there is a difference between the perceptions of junior team auditors and senior team auditors. The difference is that only senior team auditors think that keyboard shortcuts are a very important function, while junior team auditors think that keyboard shortcuts are limited to important functions only. For accounting students only keyboard shortcuts which is a function that is always used. Furthermore there are six functions that are considered very important by accounting students are basic functions, keyboard shortcuts, format functions, charts and graphs, filter and sorting data, and financial functions. Recent functions that are highly controlled by accounting students are basic functions, keyboard shortcuts and format functions.Keywords: Functions of Microsoft Excel, Auditor, Students
EVALUASI MEKANISME PEMOTONGAN DAN PELAPORAN PAJAK OLEH BENDAHARAWAN PEMERINTAH PADA BADAN PERENCANAAN PENELITIAN DAN PEMBANGUNAN KABUPATEN MINAHASA SELATAN Tumbel, Arnestha; Karamoy, Herman; Tirayoh, Victorina
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.12.2.17964.2017

Abstract

Taxes are the main source of state revenue used to finance development and development. In accordance with the provisions applicable in the taxation field, the party who deducts / taxes the goods derived from the State Revenue and Expenditure Budget (APBN) is the government treasurer. Income tax liability. VAT) and. Tax collection (VAT), among others, is the withholding or collection of income tax article 21, Article 22, Article 23,. The purpose of this study is to find out how the mechanism of cutting and reporting by the National Agency for Research and Development of South Minahasa District. The method used is descriptive analysis. The results of this study indicate Research and Development Planning Agency South Minahasa regency has been carrying out obligations in cutting and article 21, article 22, PPn. However, reporting is delayed from the deadline. We recommend that the Research and Development Planning Agency of South Minahasa Regency always pay attention to the time of reporting to not exceed the time limit specified in order to avoid. Keywords: Deductions & reporting, Income tax, Value added, Government treasurer
Co-Authors Agus Poputra, Agus Agus T. Poputra Angelika Natalia Joseph, Angelika Natalia Ardilina, Isma Bellinda Macpal Bogar, Kevin Budiman, Nindy Vannesya Butarbutar, Janrilius Doli Chorras Mandagi Christian Richo Singal Christian V. Datu Christine Triyandari Morong, Christine Triyandari Christoffel M. O. Mintardjo Christover, Bryan Corneles, Vrenshit Merdekhawati Datu, Christian V. David P. E. Saerang David P.E Saerang David P.E. Saerang David Paul Elia Saerang David Saerang, David Elshinta Longdong Elvalina, . Ering, Windy Fieska Evan Bawiling Favian, Hanzel Feybie F.V. Wehantouw Finolitha Yulieth Lahonda Franciska, Regina Mariana Frans, Jennifer Juliana Gabriela Emor Gani, Fajriah Glassie Lovely Anggitha Dahna Maringka Grace B. Nangoi Grace Nangoi Harianto Sabijono, Harianto Harijanto Sabijono Hazra Muda, Hazra Hendrik Manossoh, Hendrik Herman Karamoy Herman Karamoy Herman, Giovani Ilat, Ventje . Inggriani Elim Jackline Ruth Wondal Janjtje Tinangon Jantje J. Tinangon Jantje J. Tinangon Jantje Tinangon Jeane Marie Tulung Jeferson Tukunang Jelin Rempowatu, Jelin Jendra Tamalumu Jenny Morasa Jessica Graziella Whitney Runtu, Jessica Graziella Whitney Johanis, Astrid S. Jullie J Sondakh Kaligis, Brandon L. Kalonio, Ester R. Karongkong, Kenny Regina Kawatu, Avelina Setyadeo Frerivili Kesek, Feyla N. Kumaat, Victoria Kumendong, Jannifer Vilisia Kuyotok, Weni Cikita Larage, Godeliva Lasabuda, Anastasya A. Lembong, Erriana Fransiska Lengkong, Sarah C.G Leonardo Kumambow, Leonardo Lintong, Diana Lolong, Enjelin Luas, Cicilia Luke David Kembi Makawekes, Marsella Thavitia Mamuko, Eflin R. Manopo M. D. Gracia, Manopo M. D. Manoppo, Memey Maradesa, Djeini Massie, Davidson S. Massie, Novela Irene Karly Meily Y. B. Kalalo, Meily Y. B. Mentari Natalia Puah Mewoh, Ignatiar Keyko Diana Mirki Vici S. Tenda Missah, Lusia N Nadia Lanny Tengor, Nadia Lanny Nangin, Anggelika S. Padja, Aditya Rachman Palar, Devi . Pala’langan , Eri Novayanti Paledung, Marannu Pancisto Patik, Pancisto Pangemanan, Melisa Veronica Pangkey, Milka Magrita Pelleng, Stephany Ch. Pelu, Fahcmy Idris Pioh, Felly T.C. Purnama V. Mangundap, Purnama V. Rantung, Mario Ratulangi, Aldy V. J Rawis, Sanchia Darlene Reisty Mangundap Rembet, Jillsticia Saerang, Shintia D. R. Saleh, Hikma Y. J. Sejanto, Triastuty Wulanjune Senduk, Jilie Maria Sherly Pinatik Siallagan, Bernita Sifrid Pangemanan Sifrid S. Pangemanan Sisilia Marina Runtuwene Sitaneley, Jeniffer Natashia Siwu, Sweetly Stanly W. Alexander Stefanie Shinta Potalangi Sumba, Selviani Suoth, Calvin Suwahyu Pomalingo Talumewo, Winda Emanuela the, theresiana Tijow, Anggelita Prichilia Tiow, Pattrichsius P Tontoli, Sitti Amanah Treesje Runtu Tuhuteru, Gloria Tumanduk, Leonardo R. Tumbel, Arnestha Tumbel, Natalia Gladys Tumiwa, Fiali P. Turang, Lavelya Enjelica Umbas, Brigita R. Vega Liana Selamat Ventje Ilat Wawolangi, Syalomita Gabrilia Vanesa Wenas, Deisy Debora Wilmar, Christian Denisius Wuisan, Novitha Rosaliana Mariane Wuwungan, Gabriela Thalia Yuliati Yosephani Makaombohe