Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
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 Riset Akuntansi dan Portofolio Investasi
Heince Wokas
Universitas Sam Ratulangi Manado
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 37 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 37 Documents
Search

 1   2   3   4 
IMPLEMENTASI PENGELOLAAN KEBIJAKAN PENGALOKASIAN DANA PAJAK DARI DANA BAGI HASIL ATAS PAJAK KENDARAAN BERMOTOR TERKAIT PERUNTUKANNYA DI PROVINSI SULAWESI UTARA George, Stevany Carla Sophia; Pangemanan, Sifrid S.; 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.12.01.17137.2017

Abstract

This research discusses about the implementation of earmarking tax on motor vehicle taxes policy that take study in the province of North Sulawesi. This research uses descriptive interpretative and qualitative method research. The purpose of this study are to know how about earmarking tax on motor vehicle tax policy and how to manages earmarking tax on motor vehicle tax in North Sulawesi. The result of this study are earmarking tax on motor vehicle tax policy already in accordance with the provisions of  Local Regulations year 2011 No. 7, the amount uses of funds to purchase the upgrading of roads maintenance has exceeded at least 10% of motor vehicle taxes. The budgets used on this tax sectors such as the programs of constructions and improvements of regional roads in North Sulawesi already include with the 10% of earmarking tax on motor vehicle tax although 90% of budget comes ftom the APBD.Keywords : Earmarking Tax, Motor Vehicle Tax
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEANDALAN DAN KETEPATAN LAPORAN KEUANGAN SATUAN KERJA PERANGKAT DAERAH PADA PEMERINTAH KABUPATEN MINAHASA TENGGARA Kosegeran, Anando Iphan; Kalangi, Lintje; Wokas, Heince
ACCOUNTABILITY Vol 5, No 2 (2016): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.14434.5.2.2016.178-190

Abstract

This research is motivated by the fact that the financial statements of local government in Fiscal Year 2008 through Fiscal Year 2012, getting Disclaimer opinion of the Audit Board of the Republic of Indonesia Representatives of the Province of North Sulawesi. Therefore, with stronger demand and transparency of public institutions, both the center and in the regions, the researchers are interested in examining the "analysis of the factors affecting the reliability and accuracy of financial statements on education in Southeast Minahasa regency government. This study aims to determine whether the factors of human resource capacity, utilization of information technology and internal control of accounting affect the reliability and accuracy of financial reports on education in Southeast Minahasa Government. This study uses a quantitative research that emphasizes the hypothesis testing. The analytical method used in this research is multiple linear regression analysis, whereas for the processing of research data using SPSS version 21. The test results partially variable by using the criteria of significance <0.1 indicates that, human resource capacity, utilization of information technology and internal accounting pegendalian significant effect on the reliability and accuracy of the financial statements of the local work force in Southeast Minahasa regency government. While the test together shows that the human resource capacity, utilization of information technology and accounting internal control significant effect on the reliability and accuracy of the financial statements of the local work force in Southeast Minahasa regency government. Keywords: Capacity of Human Resources, Information Technology, Internal Control, Reliability and Accuracy of Government Financial Statements, SKPD.
ANALISIS PENERAPAN PSAK NO.30 (REVISI 2011) ATAS AKUNTANSI LEASING PADA PT. FEDERAL INTERNATIONAL FINANCE (FIF) CABANG MANADO Husain, Yusni; Wokas, Heince
ACCOUNTABILITY Vol 5, No 1 (2016): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.11866.5.1.2016.1-10

Abstract

PT. Federal International Finance (FIF) is a credit financing institution engaged in the business of credit financing. PT. FIF provides credit services to customers with expected profits derived from loan interest, so PT. FIF has a good amount of lease receivables. Therefore, any application of lease accounting in accordance with SFAS 30 (Revised 2011) on lease accounting. This study aims to determine the application of lease accounting PT. FIF. The research method used comparative descriptive method. The results showed the application of PT. FIF has been in accordance with the applicable standards. In recognition of finance lease PT. FIF has been in accordance with the applicable accounting standards for finance leases are recognized at fair value, net of transaction costs that occur. PT. FIF use leasing capital lease accounting model, can be seen from the provisions of the lease on the company's letter, stating their option rights for the lease upon expiration of the lease, where the provisions of this falls in the existing criteria on capital lease. In the final days of capital lease rental payments, the option to lease the vehicle ownership. PT. FIF use leasing capital lease accounting model by the method of direct financing leases or direct financing method.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK KENDARAAN BERMOTOR TERHADAP PENERIMAAN PENDAPATAN ASLI DAERAH DI PROVINSI MALUKU UTARA Hasannudin, .; Wokas, Heince
ACCOUNTABILITY Vol 3, No 1 (2014): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.4941.3.1.2014.56-65

Abstract

ABSTRAKReformasi di bidang perpajakan dilakukan oleh pemerintah pusat, guna melaksanakan otonomi daerah, yakni dengan membagi sumber penerimaan negara berupa pajak pusat dan pajak daerah. Pajak kendaraan bermotor merupakan salah satu jenis pajak daerah yang sangat potensial dalam meningkatkan penerimaan daerah bagi provinsi maluku utara sebagai provinsi kepulauan, dimana moda transportasi utama dalam menghubungkan seluruh wilayah diprovinsi maluku utara adalah mengunakan kendaraan bermotor, baik yang dioperasikan didarat maupun dilaut. Tujuan dari penelitian ini adalah untuk mengetahui efektivitas dan kontribusi penerimaan pajak kendaraan bermotor terhadap pendapatan asli daerah (PAD). Data yang telah diolah kemudian dianalisis dengan menggunakan analisis deskriptif kualitatif. Hasil penelitian menunjukan bahwa penerimaan pajak kendaraan bermotor diprovinsi maluku utara efektif. Sementara kontribusi pajak kendaraan bermotor terhadap penerimaan PAD adalah kurang baik. Disisi lain efektivitas dan kontribusi pajak kendaraan bermotor terhadap PAD menunjukan tren yang menurun.  Hal ini menunjukan bahwa dinas pendapatan dan pengelolaan aset daerah provinsi maluku utara sudah baik dalam mengelola penerimaan pajak kendaraan bermotor namun belum serius dalam mengoptimalkan potensi penerimaan pajaknya.Kata kunci : Otonomi daerah, Pajak Pusat, Pajak Daerah, Pajak Kendaraan bermotor, Kontribusi, Efektivitas. ABSTRACT Taxation reforms carried out by the central government, in order to implement regional autonomy, namely the sharing of resources in the form of central tax revenues and local taxes. Motor vehicle tax is one type of tax potential in the area of revenue generation for the province as a province of North Maluku islands, where the main mode of transportation in connecting the entire region of North Maluku is diprovinsi motor vehicle, both on land and at sea operated. The purpose of this study was to examine the effectiveness and contribution of the motor vehicle tax revenue to local revenues. The data have been processed and analyzed using qualitative descriptive analysis. The results showed that the motor vehicle tax revenue diprovinsi North Maluku effective. While the contribution of the motor vehicle tax revenue receipts are less good. On the other hand the effectiveness and contribution of the motor vehicle tax revenue showed a declining trend. This shows that the revenue department and the asset management area, North Maluku province has been good in managing motor vehicle tax revenue but not serious in optimizing the potential tax revenue.Keywords: Fiscal Decentralization, Central Tax, Local Tax. Motor vehicles tax, Contribution, Effectiveness.
PENGARUH PENGETAHUAN ANGGARAN ANGGOTA DPRD TERHADAP KAPABILITAS PENGAWASAN KEUANGAN DAERAH Wonda, Iskandar; Wokas, Heince
ACCOUNTABILITY Vol 2, No 2 (2013): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.3687.2.2.2013.46-59

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 BIAYA DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN MEMBELI ATAU MEMPRODUKSI SENDIRI PADA UD. NABILA JEPARA MEUBEL DAN UD. JEPARA FURNITURE Simbawa, Astyta Permata; Sondakh, Jullie; Wokas, Heince
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.8410.4.1.2015.33-42

Abstract

The situation and current economic conditions impacted the intense competition among the companies of the world. Therefore, the company management needs to create a policy that refers to the creation of the efficiency and effectiveness of the company performance. The management needs the information as a basis for decision making, one of the types of information needed is the management of differential cost analysis information. In this observation, differential cost analysis is used to help management firm in the face of some of the alternatives that exist to make a decision to buy or produce its own by using half-finished wood as a raw material. The purpose of this observation was to analyze the differential costs in the decision to buy or produce own staple at UD Nabila Jepara Furniture and UD Jepara Furniture. The analysis method used in this research is descriptive method. Results of the assessment showed differential costs right a decision has been taken by management of UD Nabila Jepara Furniture and UD Jepara Furniture is producing its own because of differential gain a higher profit than buying from outside.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI PEMILIHAN KARIR SEBAGAI AKUNTAN PADA MAHASISWA PENDIDIKAN PROFESI AKUNTANSI ( PPAK ) UNIVERSITAS SAM RATULANGI Rorong, Elisa Levina; Sondakh, Jullie J.; Wokas, Heince
ACCOUNTABILITY Vol 2, No 1 (2013): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.2349.2.1.2013.112-129

Abstract

This research aims to know the influence of financial respect, professional training, professional recognition, social values, working environment, job market considerations and personality partially or together against the accountant career selection by students of University of Sam Ratulangi PPAkThe object of this research is the accounting profession education student University of Sam Ratulangi active registered as a student with a total population of 80 people. The data collected is classified as primary data which is obtained by questionnaires distribution. Data Processing is conducted by using Multiple Regression Analysis.The result of this research indicate that financial respect, profesional training, profesional recognation, social values, working environment, job market considerations and personality to career choice on Accounting either it is partially and simultaneously influence, but partially Accounting, while financial respect, professional training,  social values, working environment and personality have the significantly influence on career choice of accounting. From the ANKOVA test there is a different factor influence accountant career selection by students who already work and not yet working Keyword : financial respect, professional training, professional recognition, social values, working environment, job market considerations, personality and Accounting Career.
PENGARUH PENERAPAN ANGGARAN BERBASIS KINERJA TERHADAP KINERJA SKPD PEMERINTAH DI KABUPATEN KEPULAUAN SANGIHE Maindoka, Deifi Sari; Wokas, Heince
ACCOUNTABILITY Vol 2, No 1 (2013): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.2341.2.1.2013.36-41

Abstract

Budget is needed to reveal what it will doin the future. Budgets are usually only focused for a certain period or a period of 1year. With a good budget, can be easily obtained information in decision-making. Therefore, it is necessary to havean effective budget allocation to balance the various demands in achieving the desired objectives.The objectives of this research was todetermine the effect of the application of performance-based budgeting to performance work unit in the islands of Sangihe regency government. The research was done by conducting a survey to the Echelon II and Echelon III and data collection is done by distributing questionnaires to 60 respondents.The analytical method used is simple line arregression analysis, and hypothesis testing is used for testing statisticalt-test. With the help of a computer software program SPSS Version 2.0 for windows. Simple line arregression analysis results obtaine dequation Y=5,134+0.748X. coefficient for variable X  ( Performance-based budgeting)  ) is equal to the positive  ( 0.748) , this means that the variable performance-based budgeting or direct positive effecton the variable Y  ( Performance on education ) . The contribution of performance-based budgeting to the rise and fall of variation of performance variables on education goverment in Sangihe regency indicated by the coefficient of determination of 57.3% while the remaining 43.7% is explained by other factors not examined in this study include reporting information system finance.
PENGARUH RESPON PERUSAHAAN DALAM INVESTASI TEKNOLOGI INFORMASI TERHADAP KINERJA PERUSAHAAN FINANCE DI MANADO Dajoh, Imelda Anggereiny; Wokas, Heince
ACCOUNTABILITY Vol 2, No 1 (2013): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.2339.2.1.2013.20-26

Abstract

Financing companies are companies that provide or lend funds to consumers for the purchase of goods - goods such as vehicles, machinery, tools - and other heavy equipment - Other items purchased with a guarantee. Information technology investment is one of the company's assets that could improve the performance of the company in order to achieve company goals. Where technology is defined as the development and application of combining resources and knowledge that can help people solve the problem, while the information is a very important resource as a staple in maintaining the continuity of the company. So the information technology communication lines that carry data, voice and video that have been processed, so it is useful to take a decision that has meaning and is useful to achieve certain goals. Object of this study is a company - a finance company that is in Manado. Study authors are conducting the research is that information technology investments made by finance companies can improve the performance of the company. Based on the research results obtained by a simple linear regression equation between the value of information technology on performance is Y = 0.987 X + ε. This equation gives the sense that if the investment company's response to Information Technology  ( IT )  increases 1 unit, then the performance of the company will increase by 0.987 units .. If the value of β which is the correlation coefficient of the variable response to the company's IT investment  ( X )  of 0.987 means that if the response to the company's IT investment increase by 1 unit then the performance of the company will increase by 0.987 units
PENGARUH KOMPETENSI, INDEPENDENSI, DAN ETIKA TERHADAP KUALITAS AUDITOR PADA APARAT INSPEKTORAT DALAM PENGAWASAN PENGELOLAAN KEUANGAN DAERAH KOTA BITUNG Maramis, Lidya Anggiline; Wokas, Heince
ACCOUNTABILITY Vol 2, No 1 (2013): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.2344.2.1.2013.61-72

Abstract

The increasing demands of the community for clean governance, fair, transparent, andaccountable should be taken seriously and systematically. All levels of state officials, both at the level of the executive, legislative, and judicial branches must have a shared commitment to uphold good governance and clean government. The study was conducted in the supervision of Government Internal City officials in this regard Inspectorate Bitung in Bitung City. In the present study investigated the influence of competence, independence and ethics for auditors in monitoring the quality of financial management. The purpose of research is to determine how much influence the competence, independence, and ethics to the quality of the personnel inspectorate auditors in financial management oversight Bitung City.Data analysis methods used are descriptive statistics, the classical assumption test, test correlation coefficient, coefficient of determination t est, hypothesis testing  ( test f and t test ) . to complete the overall data analysis used SPSS software version 20. The results showed the equation Y = 6.882 -0.019 + 0.437 X1 0.300 X2 + X3. Of multiple linear regression equation shows a constant value of 6.882 gives the sense that if competence  ( X1) , independence  ( X2 ) , and ethics  ( X3 )  constant perceived or equal to zero  ( 0 ) , then the magnitude of the variable quality of the auditor on the apparatus inspectorate  ( Y )  amounted to 6.882. Correlation coefficient obtained for the coefficient of determination of 0.700 and 0.490, while the remaining 51% of other variables not examined in this study. Results of hypothesis testing  ( test f )  indicates the level of significance is less than 0.05 is 0.000 thus, the study received HA4 hypothesis, and hypothesis testing  ( t test )  showed for the variable  ( X1 )  = 0.864 competence as such, this study rejected Ha1 hypothesis which states that competency variable does not affect the quality of the auditors, it can be seen from a greater significance level of 0.05 is 0.864. These results contrast with previous research that states that affect the quality of the auditor's competence. This is due to the lack of training in research or no education system appropriate competency and followed by the Inspectorate in the auditor oversight of financial management in the city of Bitung,  ( X2)  = 0.05 ie 0.001 independence as such, this study received a hypothesis Ha2, and  ( X3 )  = 0.05 ie 0.008 ethics as such, this study received Ha3 hypothesis.
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