Article Per Year (5 Year)
p-Index From 2020 - 2025
4.336
P-Index
This Author published in this journals
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

Published : 110 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 110 Documents
Search

 1   2   3   4   5 
PENERAPAN AKUNTANSI PERSEDIAAN BARANG DAGANG PADA UD. MUDA-MUDI TOLITOLI Karongkong, Kenny Regina; Ilat, Ventje; Tirayoh, Victorina Z.
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.13.02.19082.2018

Abstract

In trading company, inventory is a valuable resource as it become the larger asset than current asset. It because the primary income of the company coming from selling goods from inventory. Therefore, accounting management for the inventory is important to avoid fraud. The data for This paper is provided by a distributor company that provide a basic needs for the consumer to implement an accountable inventory management. The Object of this paper is a company name UD. Muda-Mudi Tolitoli. This paper is using a Deskriptif-Kualiatif method. This Paper conclude that UD. Muda-Mudi has implemented accountable based for their inventory management but still need an improvement about providing a division workload for entry and saving goods and income.Keyword : inventory, deskriptif kualitatif
PENGARUH STRUKTUR AKTIVA DAN PROFITABILITAS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Tijow, Anggelita Prichilia; 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.13.03.20375.2018

Abstract

Capital structure discusses the allocation in terms of funding, by looking at the amount of capital from loans with capital derived from the owner of the company. Asset structure may affect the capital structure because firms that have large fixed assets, will tend to get a loan because the asset can be used as collateral. With high profits then the company has adequate internal funds as a source of corporate funding. This study aims to determine the effect of asset structure and profitability on capital structure either partially or simultaneously. The object of this research are 22 companies of consumer goods industry sector listed in Indonesia Stock Exchange. Methods of data analysis using multiple linear regression analysis. The results showed that the asset structure has a positive effect on the capital structure, profitability has a negative effect on capital structure, asset structure and profitability simultaneously affect the capital structure.Keywords: asset structure, profitability, capital structure
PENERAPAN AKUNTANSI PPh PASAL 23 ATAS JASA AGEN PADA PT. AJB BUMIPUTERA 1912 CABANG MANADO Luas, Cicilia; Runtu, Treesje; Tirayoh, Victorina Z.
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.13.02.19678.2018

Abstract

In the state budget of revenues and expenditures (APBN), it can be seen that the target of state revenue from the tax sector has increased from year to year. APBN 2016 shows tax revenue accounted for about 84% of  total state revenues as a whole. Therefore, Canit is said that taxes play a vital role in the financing of national development. Object in this research is PT. AJB BUMIPUTERA 1912 which is engaged in life insurance. The purpose of this study is to find out how the application of accounting PPh article 23 for servicesagent at PT. AJB BUMIPUTERA 1912 Manado branch. Method of data analysis used in this research is  discussing problem by colleting, elaborating, counting, and comparing a situation and explaining a situation so that can be drawn conclusion.Keywords:  accounting, income tax article 23
ANALISIS BIAYA DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN MEMBELI ATAU MEMPRODUKSI SENDIRI DAN ANALISIS BIAYA PELUANG PADA RM. PONDOK HIJAU Elvalina, .; Saerang, David P.E.; Tirayoh, Victorina Z.
ACCOUNTABILITY Vol 4, No 1 (2015): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.8412.4.1.2015.51-62

Abstract

Economic growth in the era of globalization requires the company to gain maximum profit. Running business requires information. A company should be able to compete with other companies. One of the decisions that must be taken in planning at every alternative is to buy or produce itself a component of raw materials. Differential costs are related to the opportunity costs, which is the differential costs incurred costs as a result of certain decisions while the opportunity costs is the cost incurred when choosing a decision. The purpose of this study to analyze the differential costs in taking the decision to buy or produce itself and to analyze the opportunity cost to decisions taken on RM. Pondok Hijau. The analytical method used is descriptive  quantitative. Result of differential costs analysis showed that the right decisions can be taken by the management company that manufactures its own because getting a higher differential gain, compared to buying from outside. And of the opportunity costs analysis produce itself rew materials are also more profitable, thus buying from outside becomes more expensive.
ANALISIS STRATEGI PENINGKATAN PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN SERTA EFEKTIVITAS PENERIMAANNYA DI KABUPATEN KEPULAUAN SIAU TAGULANDANG BIARO Mamuko, Eflin R.; Sondakh, Jullie J.; Tirayoh, Victorina Z.
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.13.04.21182.2018

Abstract

District of Siau Tagulandang Biaro had just started ti implement this rural and urban property taxes policy since January 2015. The number of unrecorded tax objects and taxpayer unclearness becomes a challenge for the district SITARO in increasing land tax and rural and urban buildingsd (PBB-P2). The purpose of this study is to know the strategy undertaken by the district of SITARO in overcoming the obstacles of the manny objects of taxes that have not been recorded and the unclearness of taxpayers and know level of effectiveness acceptance land tax and rural and urban buildingsd (PBB-P2). This type of research is descritive. The results of the research show the strategies undertaen by the SITARO  district government is to re-register, update the data and deletion of data. The effectiveness level in 2015 is quite effective with the persenrage of 88% and in 2016 is effective with the percentage of 98%.Keywords: Land tax and Rural and Buildings, strategy, effectiveness
PENERAPAN SISTEM JOB ORDER COSTING DALAM PENENTUAN HARGA JUAL PRODUK PADA CV. SATU SATU MEDIA UTAMA Nangin, Anggelika S.; Nangoi, Grace B.; Tirayoh, Victorina Z.
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.13.04.20902.2018

Abstract

CV. Satu Satu Media Utama in calculating the cost of the product, has not calculated carefully, causing problems for the company that are unknown in detail and impact the selling price of the company's products. CV. Satu Satu Media Utama is a company engaged in Digital Printing Industry. This study aims to determine the role of Job Order Costing in determining the selling price of the product, using the method of calculating Full Costing and Variable Costing. Method of data analysis used in this research is descriptive qualitative. The results of research for the implementation of Job Order Costing system, the company has applied in the collection of product cost, but in the calculation of the cost of the company's products does not include marketing costs and depreciation costs of the machine into the calculation of overhead costs, and the company has not entered the price card of the order as the auxiliary card in the determination product selling price.Keywords: Job order costing, factory overhead cost, selling price
PENGARUH PENGUASAAN AKUNTANSI DAN INOVASI WIRAUSAHA TERHADAP KINERJA MANAJERIAL PADA PERUSAHAAN JASA DI KOTA MANADO (STUDI PADA BIRO PERJALANAN TRAVEL DI KOTA MANADO) Herman, Giovani; Elim, Inggriani; Tirayoh, Victorina Z.
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.13.04.21880.2018

Abstract

Recent developments in the economy in Indonesia have led to an increasingly increasing accounting role that demands accounting that can provide the financial information needed by society in making economic decisions. It is now increasingly recognized by entrepreneurs. Accounting also greatly facilitates the smoothness of management tasks. This research was conducted at 30 travel agency service companies (travel) located in Manado city. The purpose of this research is to examine the influence of the mastery of accounting and entrepreneurial innovation on managerial performance in travel agency services company in Manado city. The analytical method used is multiple linear regression analysis method with the help of SPSS 12.0 software. Based on multiple linear regression analysis. The result of the research shows that Accounting Mastery (X1) has an effect on Managerial Performance (X2) in Travel Service Company in Manado City, and Entrepreneurial Innovation also has an effect on Managerial Performance in Service Company of Travel Bureau in Manado City. This shows that the variable of Accounting Mastery (X1) and Entrepreneurial Innovation (X2) together have a significant influence on Managerial Performance variables (Y). at Travel Service Company (Travel) in Manado City. so it can be concluded that Ha accepted and rejected H0 or can be said that the variable of Accounting Mastery and Entrepreneurial Innovation Variables affect the variable of Managerial Performance in Travel Service Company (Travel) d Manado City.Keywords: Accounting, Innovation, Entrepreneurship, Managerial Performance
ANALISIS PENGELOLAAN DAN KONTRIBUSI PENERIMAAN RETRIBUSI PELAYANAN KESEHATAN TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN MINAHASA UTARA Umbas, Brigita R.; Nangoi, Grace B.; Tirayoh, Victorina
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.13.04.21976.2018

Abstract

Health service levies are contributions to forced governments and direct return services can be appointed.This study has the aim of analyzing the management and contribution of receipts of health service fees by using a qualitative approach from secondary data available in the Regional Revenue Service of North Minahasa Regency. From the results of the study it can be seen that the role, structure and development of North Minahasa District Health Service Levy in an effort to increase local revenue by 107% in 2017. In 2014 its contribution was only 1.47% and increased in 2017 to be more effective at 10%Keywords: Regional Original Revenue, Health Service Retribution, Effectiveness and Contribution
ANALISIS PENERAPAN AKUNTANSI BIAYA LINGKUNGAN PADA PT. ROYAL COCONUT AIRMADIDI Franciska, Regina Mariana; Sondakh, Jullie J.; Tirayoh, Victorina Z.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 1 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.1.22287.2019

Abstract

Environmental Accounting is an accounting science that has the function of identifying, measuring, valuing, recognizing, presenting, and disclosing costs incurred for the purpose of managing the environment. This study aims to determine the application of Environmental Cost Accounting at the company, in terms of identifying, measuring, presenting, and disclosing the Environmental Costs that exist in the company.The research was conducted at the PT. Royal Coconut Airmadidi. This study is a qualitative research. This study uses primary data and secondary data. The result of this research is the application of Environmental Cost Accounting in the company in terms of recognition, measurement, presentation, and disclosure of Environmental Cost has sealed with existing Financial Standars Accounting. But, the company has not made a specific Financial Statement.
IPTEKS PROSES PELAKSANAAN PASAR LELANG DINAS PERINDUSTRIAN DAN PERDAGANGAN DAERAH DAERAH PROVINSI SULAWESI UTARA Siallagan, Bernita; Tirayoh, Victorina Z.
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.2.02.2018.21738

Abstract

Auction market is trading system in which buyers compete with other buyers and sellers compete with other sellers to reach the most favorable prices at the same place. The auction market is one of the effective ways in the trading system through transparency in pricing mechanisms, increasing incentives for increased production and quality. This auction market is also able to help cut long chains. With the government auction market facilitating sellers / farmers (producers) and buyers (consumers) to meet in one place without an intermediary (distributor) so as to streamline the trade chain. To improve the quality of the auction market, an analysis of the process of conducting the auction market is needed from the department of Industry and commerce of North Sulawesi area. By analyzing auction market implementation process carried out by the North Sulawesi Provincial Office of Industry and Commerce in accordance with the Decree of the Minister of Industry and commerce of the Republic of Indonesia No.650 of 2004.Keyword : implementation, effective, auction market, process
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