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ANALISIS IMPLEMENTASI ANGARAN BERBASIS KINERJA PADA BADAN PENANGULANGAN BENCANA DAERAH PROVINSI SULAWESI UTARA Reimassa, Lani B.; Tinangon, Jantje J.; Wangkar, Anneke
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 9, No 3 (2021): JE. Vol 9 No 3 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.563 KB) | DOI: 10.35794/emba.v9i3.35052

Abstract

Penelitian ini dilakukan untuk mengetahui Implementasi Anggaran Berbasis Kinerja Pada Badan Penanggulangan Bencana Daerah Provinsi Sulawesi Utara. Penelitian ini menggunakan pendekatan penelitian kualitatif. Data yang digunakan adalah data kuantitatif berupa laporan pertanggungjawaban. Informan yang digunakan adalah Kepala Sub Bagian Perencanaan dan Keuangan Badan Penanggulangan Bencana Daerah Provinsi Sulawesi Utara. Hasil penelitian ini menunjukkan bahwa: (1) penerapan Anggaran Berbasis Kinerja pada Badan Penanggulangan Bencana Daerah Provinsi Sulawesi Utara sudah berjalan dengan baik (2) setiap aktivitas program yang dijalankan berkaitan dengan visi-misi (3) Pertanggungjawaban pelaksanaan program dijabarkan sesuai yang dilakukan. Kata Kunci: anggaran berbasis kinerja
ANALISIS PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT EVALUASI KINERJA MANAJEMEN BAGIAN PRODUKSI PT. DIMEMBE NYIUR AGRIPRO Tanjung, David; Tinangon, Jantje J.; Wangkar, Anneke
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 9, No 3 (2021): JE. Vol 9 No 3 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/emba.v9i3.34542

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan akuntansi pertanggungjawaban sebagai alat evaluasi kinerja manajemen bagian produksi pada PT. Dimembe Nyiur Agripro. Penelitian ini menggunakan metode deskriptif. Hasil yang diperoleh dari penelitian ini, bahwa penerapan akuntansi pertanggungjawaban pada PT. Dimembe Nyiur Agripro telah dilakukan dengan baik, hal ini dapat dilihat bahwa perusahaan telah menerapkan struktur organisasi, penyusunan anggaran, klasifikasi kode rekening, laporan pertanggungjawaban, dan pemberian penghargaan serta hukuman. Tetapi PT. Dimembe Nyiur Agripro belum mengklasifikasi biaya terkendali dan tidak terkendali. Dari hasil analisis diatas dapat ditunjukkan bahwa dengan diterapkannya akuntansi pertanggungjawaban akan menciptakan suatu sistem pengendalian dan penilaian prestasi yang nantinya akan membantu pimpinan dalam pengambilan keputusan. Kata Kunci: Akuntansi Pertanggungjawaban dan Kinerja Manajer
PENGARUH EXCHANGE RATE, TUNNELING INCENTIVE DAN TAX PLANNING TERHADAP KEPUTUSAN TRANSFER PRICING (STUDI DI BEBERAPA SEKTOR PADA BURSA EFEK INDONESIA 2017-2019) Widiana, I Gusti A.E; Sondakh, Jullie j.; Wangkar, Anneke
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.2.36329.2021

Abstract

Globalization makes national barriers no longer visible. Many companies are moving their companies to Indonesia as a result of globalization. When a company establishes a company in Indonesia, the company must pay taxes. Taxes are a burden for companies, so companies tend to avoid taxes through transfer pricing. Many factors influence transfer pricing decisions. These factors are exchange rate, tunneling incentive, and tax planning. This study aims to determine the effect of exchange rate, tunneling incentive, and tax planning on transfer pricing decisions. The analytical method used in this research is a quantitative analysis technique method with multiple regression analysis which aims to see the effect of the independent variable on the dependent variable and the type of research used is descriptive quantitative. The results of the study show that the exchange rate has no effect on transfer pricing decisions, tunneling incentive and tax planning have effect on transfer pricing decisions.
ANALISIS EFEKTIVITAS PEMUNGUTAN PAJAK AIR TANAH SEBAGAI UPAYA MENINGKATKAN PENERIMAAN PAJAK DAERAH DI KOTA TERNATE Taufik, Meisa Farina; Ilat, Ventje; Wangkar, Anneke
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.2.28218.2020

Abstract

The ground water tax is one of several local taxes levied in Ternate City which also plays a role in regional development. This study aims to determine the level of effectiveness of ground water tax collection in Ternate City and the amount of contributions made to the Ternate City regional tax and to determine the collection procedures imposed by the Ternate City Regional Tax and Retribution Management Agency as the authorized agency. This type of research uses qualitative methods with a descriptive approach. The results showed that ground water tax collection in Ternate was volatile. The effectiveness of the ground water tax for 2015-2016 gets very effective criteria the opposite is for 2017-2018, it gets ineffective criteria. This is because the target set in 2017-2018 rose to 100% and was not matched by the potential it had. The contribution of ground water tax in Ternate in 2015-2018 gets very less criteria, that is <2.5%. Groundwater tax collection procedure in Ternate City has been running well in accordance with applicable regulations. The stages of collection procedures are such as data collection and registration, determination, payment, supervision and reporting, billing.
ANALISIS PEMUNGUTAN DAN PENCATATAN AKUNTANSI PBB PEDESAAN DAN PERKOTAAN (PBB-P2) SEBAGAI PAJAK DAERAH DI KOTA TOMOHON Malomis, Merry Christmas; Wangkar, Anneke
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 3, No 2 (2015): JE V3 No.2 Juni 2015, Hal. 001 - 123
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.728 KB) | DOI: 10.35794/emba.3.2.2015.8360

Abstract

Jenis pajak baru yang dipungut oleh daerah adalah Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2). Pengalihan PBB-P2 kepada daerah diharapkan dapat meningkatkan PAD, memperbaiki struktur APBD, meningkatkan pelayanan kepada masyarakat, memperbaiki aspek transparansi dan akuntabilitas dalam pengelolaannya. Pengalihan hak pengelolaan PBB-P2 kepada Pemda dilakukan paling lambat 1 Januari 2014. Tujuan Penelitian ini untuk mengetahui dan menganalisis penerapan pemungutan dan pencatatan akuntansi PBB-P2 sebagai pajak daerah pada kota Tomohon. Jenis penelitian yang digunakan penelitian deskriptif dengan pendekatan kualitatif. Hasil penelitian menunjukkan, penerapan pemungutan PBB-P2 dikota Tomohon secara umum belum berjalan dengan baik masih banyak terdapat kekurangan dan hambatan dalam pelaksanaan pemungutan karena ini merupakan tahun pertama dalam pemungutannya. Pencatatan Akuntansi PBB-P2 di Dinas Pendapatan, Pengelolaan Keuangan dan Barang Milik Daerah (DPPKBMD) kota Tomohon belum sesuai dengan pencatatan akuntansi yang diatur dalam PP No.71 Tahun 2010. Sebaiknya pimpinan  DPPKBMD kota Tomohon membuat Standard Operating Procedure (SOP), tenaga penilai (appraiser/valuer) dan operator consule, struktur organisasi khususnya bidang pajak dalam mengelola PBB-P2, serta memperbaiki sistem pencatatan akuntansi untuk PBB-P2 sesuai dengan PP No.71 Tahun 2010 agar pengelolaan pemungutan PBB-P2 menjadi lebih baik di tahun yang akan datang.   Kata kunci: pemungutan, pencatatan akuntansi, PBB-P2
Evaluasi Pengaruh Sistem E-Filing Dan E-Billing Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di KPP Pratama Luwuk Banggai Theis, Bryan Christian Marchelino; Sabijono, Harijanto; Wangkar, Anneke
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol 5, No 1 (2021): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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Abstract

Sistem e-Filing merupakan suatu cara penyampaian Surat Pemberitahuan Tahunan (SPT) secara elektronik yang dilakukan secara online dan real time melalui internet pada website Direktorat Jenderal Pajak. Sistem e-Billing merupakan sistem pembayaran dengan menggunakan kode billing. Penelitian ini bertujuan untuk mengetahui pengaruh sistem e-Filing dan e-Billing terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Luwuk Banggai. Metode analisis yang digunakan dalam penelitian ini yaitu metode analisis regresi linear berganda yang metode pengumpulan datanya menggunakan kuesioner. Jumlah sampel pada penelitian ini adalah sebanyak 50 responden dengan mennggunakan metode pengambilan sampel secara accidental sampling. Hasil penelitian ini menunjukkan bahwa sistem e-Filing dan e-Billing berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Luwuk Banggai.
Evaluasi Penerapan Target Costing Sebagai Alat Penilaian Efesiensi Produksi Pada PT. Empat Tujuh Abadi Jaya Mamentu, Timons; Wangkar, Anneke
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol 5, No 2 (2022): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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Abstract

Abstrak. Tantangan utama pada saat ini bagi para akuntan adalah memberikan informasi yang bertujuan untuk membantu meningkatkan perusahaan dalam bersaing dengan mengembangkan praktik-praktik akuntansi manajemen yang dapat membantu tugas-tugas manajerial. Target costing merupakan sistem akuntansi biaya yang menyediakan informasi untuk manajemen dalam memantau perkembangan yang telah dicapai dalam pengurangan biaya produk menuju target costing yang telah ditetapkan. Manfaat utama target costing adalah untuk menetapkan harga pokok produk sebagai dasar penetapan harga sehingga target laba yang diinginkan dapat tercapai. Adapun tujuan dari penelitian ini adalah untuk mengetahui penerapan target costing sebagai alat bantu penilaian efisiensi dalam proses produksi pada PT. Empat Tujuh Abadi Jaya. Jenis penelitian yang digunakan penelitian kualitatif deskriptif. Pengumpulan data dilakukan dengan observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa penerapan target costing pada PT. Empat Tujuh Abadi Jaya lebih efisien jika dibandingkan dengan perusahaan.Kata kunci: Target costing, Biaya, Efisiensi, LabaAbstract. The main challenge for accountant nowadays is to provide information in order to help the company in increasing the competitiveness by improving managerial accounting practices that could help the management tasks. Target costing is a cost accounting system that provides information for the management in monitoring the improvement achieved in reducting the production cost to reach the target costing set. The main purpose of target costing is to determine the fix price as the base establishment of price so that the target profit needed is met. The purpose of this research is to analyze the implementation of target costing as a tool used in determining the efficiency of production processes in PT. Empat Tujuh Abadi Jaya. The type of this research is a qualitative descriptive research. Data collection methods are observation, interview, and documentation. The result of this research showed that the implementation of target costing in PT. Empat Tujuh Abadi Jaya is more effiecient than the existing costing implemented.Keywords: Target costing, Cost, Efficiency, Profit
Analysis of The Effectiveness of Implementation SAP R/3 In PT. ABC WANGKAR, Anneke
Journal of Governance, Taxation and Auditing Vol. 1 No. 2 (2022): Journal of Governance, Taxation and Auditing (November – February 2022)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.355 KB) | DOI: 10.38142/jogta.v1i2.420

Abstract

This research analyses the effectiveness of SAP R/3 toward user satisfaction in using the application. The research is in PT ABC, manufactured in paper and tissue products. The research questions of this research are: "Is there any gap between the user expectation about the effectiveness of the application and the application's performance? Are some factors, which are integrated data, reliable report, processing time, and flow of information between departments significantly, affecting the user satisfaction in using SAP R/3?" The data for this research is collected using questionnaires to the employees of four departments in PT. ABC, which are the Sales and Marketing Department, Finance and Accounting Department, Production Department, and Logistics Department. The analysis used in the research is Gap Analysis and Multiple Regression Analysis. The results of this research are: "There is a gap between the user expectation about the effectiveness of the application and the application performance. There are three factors that significantly affect user satisfaction in using SAP R/3, which are integrated data, reliable report, and processing time." The benefit of the research is the effectiveness of the SAP R/3 implemented in PT. ABC. The research result can be used as a reference for further improvement of SAP R/3.The research results can be used as a reference for other companies or organizations implementing SAP R/3.
Effect of Self Assessment System and Tax Collection on Value Added Tax Revenue (Case Study of Manado Primary Tax Service Office from 2019-2021) CHRISTIAN, Theresia; KALANGI, Lintje; WANGKAR, Anneke
Journal of Governance, Taxation and Auditing Vol. 1 No. 2 (2022): Journal of Governance, Taxation and Auditing (November – February 2022)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i2.477

Abstract

Value Added Tax (VAT) is tax that imposed on every transaction of goods and services within the customs area. Self Assessment System of The tax collection system is applied to the central tax, namely Value Added Tax, the execution of this system is still not optimal that causing tax arrears. To solve this issue, the tax authorities collect taxes. The aim of this study is to determine and examine the effect of the Self Assessment System and Tax Collection on Value Added Tax Revenue at Manado Primary Tax Service Office. The population in this study is all time series data of VAT corporate tax payers at Manado Primary Tax Service Office. The sample in this study was 36 time series data units for 3 years (2019-2021). The sampling technique was carried out by purposive sampling and the data of this study used secondary data. Data analysis used multiple linear regression. The test results of this study indicate that the Self Assessment System has an effect on Value Added Tax Revenue, Tax Collection has an effect on Value Added Tax Revenue and Self Assessment System and Tax Collection simultaneously has an effect on Value Added Tax Revenue corporate tax payers at Manado Primary Tax Service Office in 2019 to 2021
Tax Planning Analysis on Corporate Income Tax Article 25 At PT Unoson Manado KARLOS, Sharon Ester Hermien; WANGKAR, Anneke; PANGERAPAN , Sonny
Journal of Governance, Taxation and Auditing Vol. 2 No. 1 (2023): Journal of Governance, Taxation and Auditing (July - September 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i2.848

Abstract

Tax planning is to minimize the tax burden and implement tax compliance, such as calculating, paying, and reporting the tax payable correctly and punctually. PT Unoson Manado received the SP2DK for the fiscal year 2020 with several findings, including the underpayment of Corporate Income Tax. It is caused by the error of calculating the tax burden. This research will determine whether the tax planning could prevent the calculation error in the subsequent fiscal years. The research design used in this research is qualitative with a descriptive approach. The result of this research shows that there are several things on the fiscal income statement of PT Unoson Manado for the year 2020, such as the costs are not fully specified, there is a difference in the calculation between the commercial depreciation and fiscal depreciation, and analyzing on the applicable tax regulations has not been thoroughly done. Therefore, doing the tax planning with its steps and reconciliation can prevent the calculation error in the subsequent fiscal years.
Co-Authors Andayani, Ni Made Sri ANTOW, Angelica Arman, Haryanti Barek, Titya A. P. Bonde, Febiona A. CHRISTIAN, Theresia Christo A. Sualang, Christo A. David P. E Saerang, David P. E David P.E Saerang David Paul Elia Saerang Deisye Charoline Pulumbara Djaafara, Baharudin Driyana Ibrahim, Driyana Feiby Manus, Feiby Goenawan, Jestika Estevania Maria Grace B. Nangoi Hariadi, Muhammad Bahari Harijanto Sabijono Hebimisa, Marce Takasili Hendrik Gamaliel Hendrik Manossoh, Hendrik Herman Karamoy Inggriani Elim Jansen, Cornelia Ferny Jantje J. Tinangon Jenny Morasa Jiaw, Pamela Firginia Jullie J Sondakh Kakunsi, Indy Maria KARLOS, Sharon Ester Hermien Kaunang, Jessica Ch Kawatu, Ribka Olivia Kindangen, Wulan Deisy Kolinug, Lisa Christin Kuhon, Karina Lahope, Wendy Hillari Lamadi, Pricilia Virginia Lasupu, Erika Zhavira Lilyan Mahmud Linda Lambey, Linda Lintje Kalangi LUMANTO, Randy Lumowa, Cindy Shelly Maisudu, Rheylen Malonda, Jacky Jonathan Mamadoa, Novalinda Jesika Mamentu, Timons Manimbaga, Federicky Merry Christmas Malomis, Merry Christmas Mondigir, Vania Salsabella Christy Belina Moningka, Eugenia Trixie Jayanti Montolalu, Merry Natalia Ester Rompis, Natalia Ester Novi Swandari Budiarso Oktavianti, Winni Nuraini Oroh, Ayu Anita Ekaristi Owu, Ribka Yuliana Syaloom Pandaleke, Reska Brigita PANGERAPAN , Sonny Ponomban, Yohanes C. Pusung, Brando Nofdi Ratuela, Hillary S.P Reimassa, Lani B. Repi, Imiko Elissa Rianto, Rifka Sharen RUMANDJO, YELSTI WELNIATI Sherly Pinatik Stanley Kho Walandouw Steven Tangkuman Suwintari, Ni Gusti Ayu Kade Syermi S.E. Mintalangi Tamin, Zefanya Evangeline Tampi, Mercy Christiani Tanjung, David Taufik, Meisa Farina Tety Darise, Tety Theis, Bryan Christian Marchelino Treesje Runtu Triski Intan Meylani Lengkong, Triski Intan Meylani Triyono, Nofriyanto Ventje Ilat Walandouw , Stanley Kho Watuseke, Ruth Hartinah Wawointana, William Juan Weol, Stefi Cristiani Widiana, I Gusti A.E Wondal, Meilani