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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 Riset Akuntansi dan Portofolio Investasi
Heince Wokas
Universitas Sam Ratulangi Manado
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Pengetahuan Anggaran Anggota DPRD Terhadap Kapabilitas Pengawasan Keuangan Daerah Wonda, Iskandar; Wokas, Heince
ACCOUNTABILITY Vol 2, No 2 (2013): Accountability
Publisher : ACCOUNTABILITY

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

Abstract

Anggaran merupakan alat bantu manajemen dalam mengalokasikan keterbatasan sumber daya alam dan sumber daya dana yang dimiliki organisasi untuk mencapai tujuan. Terkait dalam proses penganggaran, maka individu yang memiliki cukup pengetahuan akan mampu mengalokasikan sumber daya secara optimal. Penelitian ini bertujuan untuk menguji Pengaruh Pengetahuan Anggaran Anggota DPRD Terhadap Kapabilitas Pengawasan Keuangan  Daerah (Studi Kasus pada DPRD Kabupaten Puncak Jaya). Data yang digunakan dalam penelitianini adalah data primer dan instrument yang digunakan dalam penelitian ini adalah kuesioner yang diolah menggunakan program SPSS. Subjek penelitian ini adalah anggota Dewan Perwakilan  Rakyat Daerah KabupatenPuncak Jaya berjumlah 25 orang. Dari jumlah 25 kuesioner yang dibagikan semua kuesioner dapat terkumpul kembali dan dapat dipergunakan sebagai data dalam penelitian ini. Metode yang digunakan dalam penelitian ini adalah analisis regresi sederhana sedangkan untuk  menguji hipotesis digunakan uji-t. Hasil penelitian dan uji hipotesis menunjukkan bahwa Pengetahuan Dewan tentang Anggaran (X) berpengaruh terhadap Kapabilitas Anggota DPRD dalam Pengawasan Keuangan Daerah (Y). Hal ini mengindikasikan bahwa semakin tinggi pengetahuan Dewan tentang anggaran maka kapabilitas Anggota DPRD dalam Pengawasan Keuangan Daerah akan semakin meningkat.   Kata kunci:          Pengetahuan Dewan Tentang Anggaran, Kapabilitas Anggota DPRD dalam Pengawasan Keuangan Daerah.
Analisis Kinerja Belanja Pemerintah daerah Kotamobagu dan Bolaang Mongondow Timur tahun 2009-2012 Karamoy, Herman; Wokas, Heince
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 3 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.3.6120.2014

Abstract

Budget Realization Report (LRA) which published local governments provide very useful information to assess the financial performance. This study aims to analyze the performance of the Local Government and Bolaang Mongondow Timur dan  Kotamobagu  2009-2012. The analysis showed that both the local government needs to improve the performance of the financial management
ANALISIS DIFFERENTIAL COST DAN OPPORTUNITY COST DALAM PENGAMBILAN KEPUTUSAN MEMBELI ATAU MEMPRODUKSI SENDIRI PADA INDUSTRI RUMAH PANGGUNG WOLOAN Mongdong, Romeo Fersi; Morasa, Jenny; Wokas, Heince
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.10.2.8370.2015

Abstract

The business world today is characterized by increasing competition among existing companies. Competition occurs in all sectors of the economy both industry, trade, and services. 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 cost are related to the opportunity cost, which is the differential cost incurred costs as a result of certain decisions while the opportunity cost is the cost incurred when choosing a decision. The purpose of this study to analyze the differential costs and opportunity costs in the decision to buy or produce their own on Industri Rumah Panggung Woloan. The analytical method used is descreptive quantitative. Result of the differential cost analysis showed that the right decisions can be taken by the management company the manufactures its own because getting a hihgter differential gain, compared to buying from outside. While the opportunity cost of the buying raw materials from outside is more profitable, thus producing itself becomes more expensive. Should the leadership Industri Rumah Panggung Woloan produce their own wood from the outside becauseit would be more adventageous, compared to taking wood there are kept alone.
ANALISIS PENGAKUAN PENDAPATAN BUNGA ATAS PEMBERIAN KREDIT MODAL KERJA PADA PT. BANK PERKREDITAN RAKYAT PRISMADANA Korah, Timothy Ray; Saerang, David Paul Elia; Wokas, Heince
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.10.4.10517.2015

Abstract

The largest bank revenue is interest income from credit. In general, bank lending business and one of the most interest product.Therefore the recognition and measurement of the right to credit interest income must be relevant, accurate, and accounted for, so the financial statements truly on the real financial position. The research aims to determine how the accounting treatment of the recognition of interest income on PT.BPR PRISMA DANA is already in appropriate with the applicable accounting standards, The method used in this research is descriptive analysis method. The results of research conducted in PT.BPR PRISMA DANA, showed recognition of loan interest income using the accrual basis or more leads to the realization of the concept.Except for interest income on loans classified as problematic (nonperforming) is recognized when it is received (cash basis). Interest income using the effective interest annuity system is calculated based on the remaining principal.
IMPLEMENTASI PENGALOKASIAN DANA PAJAK (EARMARKING TAX) DARI PENERIMAAN PAJAK ROKOK TERHADAP UPAYA KESEHATAN MASYARAKAT DI PROVINSI SULAWESI UTARA Tambing, Damayanti Rante; Saerang, David; Wokas, Heince
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.12.01.17143.2017

Abstract

The cigarette tax is applied in the province of North Sulawesi in 2014. Cigarette tax is a regulate tax that is specific to the health, then the purpose of applying cigarette tax is to protect the public against the dangers of cigarettes. Therefore, cigarette tax in earmarking tax policy is allocated at least 50% for public health service. The purpose of this study is to analyze the implementation of earmarking tax of Cigarettes tax to public health services in North Sulawesi Province has been in accordance with applicable legislation. The method used is descriptive qualitative. The results of this study can be seen that for the year 2016, earmarking tax policy of tobacco tax has not been applied in accordance with the appropriate. This is because spending on public health efforts has not reached the minimum value of 50% of tax revenues for provinces. Earmarking tax in North Sulawesi province runs with revenue and expenditure budget system (APBD), which is implemented through the regional public treasury account (RKUD) in terms of income and expenditure. Dinas Kesehatan as an agency that budgeted for public health effort would improve public health service standard by maximizing spending for the designation. Agencies related to the cigarette tax budgeting policy would prescribe standard operating procedures so that control over these policies can be done as appropriateKeywords: Earmarking tax policy, cigarette tax
PENGARUH UKURAN PERUSAHAAN KLIEN DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2015 Berikang, Andreas; Kalangi, Lintje; Wokas, Heince
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 03 (2018): Going Concern Vol.13 No.3 September 2018
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

The quality of an audit report on a financial statement is very important for shareholders or other third parties in making decisions. The purpose of this study is to examine the effect of client firm size and audit rotation of audit quality. Audit quality uses proxies public accounting firm size, which is measured by dummy variables using the Big Four public accounting firm and Non Big four public accounting firm, the size of the client firm was measured by calculating the natural logarithm of the firms total assets, audit rotation was measured by dummy variable. Population in this research is manufacturing firm listed in Indonesia Stock Exchange from 2012-2015, sampling method used in this research use purposive sampling method. This research is using the logistic regression analysis using SPSS 22 version. The result indicates that: (1) firm client size has significant effect towards audit quality, (2) audit rotation has no effect towards audit quality. Keywords: Audit Quality, Client Company Size, Audit Rotation, Auditor
ANALISIS RASIO KEUANGAN DALAM MEMPREDIKSI PERUBAHAN LABA DI MASA YANG AKAN DATANG PADA PT.BANK RAKYAT INDONESIA Tbk (Persero) Pangerapan, Cyndia; Saerang, David; Wokas, Heince
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.12.2.17882.2017

Abstract

In predicting the financial condition of banks it need relevant, accurate and reliable financial information and useful for internal and external parties the bank itself and presented in the financial statements. This research was conducted at PT. Bank Rakyat Indonesia (Persero) Tbk which is enganged in the banking business. The research obective was to analze the predictive ability of financial ratios in the case ROE, PER and Turnover Total Assets to change in earnings in the future. Data analysis method uses is multiple linear regression analysis with the help of SPSS Software.Keywords: ROE, PER, turnover total assets
ANALISIS IMPLEMENTASI PSAP NO.07 TENTANG AKUNTANSI ASET TETAP PADA BALAI PENYANTUNAN LANJUT USIA “SENJA CERAH” Nikijuluw, Misye; Tinangon, Jantje; Wokas, Heince
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.12.01.17135.2017

Abstract

Goverment Accounting Standards (PSAP)  No. 07 is the standard for accounting of fied assets in order to generate reliable information in the financial statements. The purpose of this study is to determine whether or not the implementation of PSAP No. 07 is appropriate. The center for advanced arrangement of brightness in inventory cards,transactions,and financial statements. Method used is descriptive.Results show BPLU “Senjah Cerah” that the classification of disclosure is appropriate and disposal, fixed assets with after acquisition depreciates with PSAP No. 07 but it should be an actual fied assets value notKeywords : PSAP 07, Fixed Assets
PENERAPAN SISTEM DAN PROSEDUR AKUNTANSI PENGELOLAAN DANA DESA DI DESA TINCEP KECAMATAN SONDER KABUPATEN MINAHASA Tangkaroro, Kenny Larony; Ilat, Ventje; Wokas, Heince
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.12.2.18007.2017

Abstract

The purpose of this study is to analyze the problems experienced by villages related to the management of village funds and also to analyze the Application of Accounting System for Village Fund Management which includes Cash Receipts, Cash Expenditures, Fixed Assets, and Taxes. This research was conducted in Tincep Village, Sonder Sub District, Minahasa District. This research uses descriptive qualitative method. The results show that the management of village funds in Tincep Village is in accordance with Permendagri No.113 of 2014 and the priority of the use of village funds in Tincep Village is also appropriate based on PermenDesaPDTT No. 22 of 2016, The application of accounting system in Tincep village is in accordance with the legislation, but if viewed from the side of administrative supervision is still not fully in accordance with the provisions, especially in the process of cash expenditures that have not been accountable and often not appropriate procedures. Therefore the author suggests that the need for a computerized accounting system so that later every accounting process can be done quickly and the output of financial statements will also be more reliable than the reporting manually, also in the future it is expected that management related to village fund can be done more accountable and transparent.Keywords :  Management of village finances, accounting information system, village fund
ANALISIS PERLAKUAN AKUNTANSI PENDAPATAN PADA PT. BANK MALUKU AMBON Papilaya, Mia; Ilat, Ventje; Wokas, Heince
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.12.01.17206.2017

Abstract

The bank is a financial institution which main function is to collect funds from the public, distributing funds to the community, and also provides services in the form of banking service. Each company in the preparation of financial statements is an important basis for determining the financial performance of companies which includes interest income. This study was conducted to see how the accounting treatment of income at PT. Bank Maluku, whether it has been implemented in accordance with PSAK No.31. This type research used  qualitative data method. Source data used are primary data. The method of analysis done is descriptive method. The results showed in the accounting treatment of interest income at PT. Bank Maluku. Interest income is income earned from the investment of bank funds in productive asset. Accrued interest income (accrual basis), except for interest income from troubled assets. It can be seen that the accounting treatment of income at PT. Bank Maluku is in compliance with PSAK No.31.Keywords : Treatment, Interest Income
Co-Authors Agus T. Poputra Aldiansyah Sugeha Astyta Permata Simbawa, Astyta Permata Berikang, Andreas Buntuan, Dhifa Claudia, Stephany Florence David Paul Elia Saerang David Saerang, David Deifi Sari Maindoka Elisa Levina Rorong George, Stevany Carla Sophia Go, Edward Ricardo Grace Taawoeda Hasannudin - Herman Karamoy Imelda Anggereiny Dajoh Inggriani Elim Iskandar Wonda Jantje Tinangon Jenny Morasa Josua H.R. Lumbantobing Jullie J Sondakh Kapojos, Peter Kosegeran, Anando Iphan Leleng, Ingrid Fransisca Lidya Anggiline Maramis Lintje Kalangi Lukky Mawardhy Mustafa, Lukky Mawardhy Nangoi, Grace Mogi Nikijuluw, Misye Pangerapan, Cyndia Papilaya, Mia Rizal Y. Budiman Romeo Fersi Mongdong, Romeo Fersi Sabijono, Aprillia Kartini Sifrid S. Pangemanan Socrates Lalombombuida Sondakh, Javier Sumampouw, Fino Indra Tambing, Damayanti Rante Tangkaroro, Kenny Larony Timothy Ray Korah, Timothy Ray Toar, Oktavia Tumboimbela, Meiva Jorjia Valentini Rantung, Valentini Ventje Ilat Yusni Husain, Yusni