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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 LPPM BIDANG EKOSOSBUDKUM East Asian Journal of Multidisciplinary Research (EAJMR) Journal of Governance, Taxation, and Auditing The Contrarian: Finance, Accounting, and Business Research Riset Akuntansi dan Portofolio Investasi
Heince R. N. Wokas
Universitas Sam Ratulangi
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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ANALISIS LAPORAN KEUANGAN DALAM MENILAI KINERJA KEUANGAN PERUSAHAAN PADA BANK PERKREDITAN RAKYAT (BPR) DANA RAYA MANADO Rabuisa, Wilna Feronika; Runtu, Treesje; Wokas, Heince R. N.
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 02 (2018)
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

In the world of banking, finance is very influential on the continuity of the activities of a banking as well as any individual in the banking it. In a company also required an analysis of financial statements to determine the companys ability to overcome the companys financial problems as well as decision making fast and precise. The formulation of the problem in this research is how the financial performance of Rural Banks (BPR) Dana Raya Manado period 2014-2016. The purpose of research is to know the financial performance of Rural Banks (BPR) Dana Raya Manado period 2014-2016. Data analysis technique used in this study by using bank financial ratios. Based on the results of research on the financial ratios of corporate banks are still experiencing fluctuations. Assessment of the Liquidity of Rural Banks Manado Funds Fund is still able to pay its financial obligations. Assessment of Solvency The Bank has adequate capital. Assessment of the companys profitability still has an increased profit.Keywords : Financial Statement, Financial Ratios, Profitabilitas, Rentabilitas
EVALUASI PENERAPAN SISTEM AKUNTANSI PENGELUARAN KAS ATAS UANG PERSEDIAAN (UP) PADA DINAS SOSIAL KOTA MANADO Wongkar, Velasco; Pangemanan, Sifrid S.; Wokas, Heince R. N.
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

Efforts by local governments to regulate and manage finances in their own regions in optimizing the capacity of income in each region to improve regional development. This study aims to understand the application of cash accounting system for the Money Supply (UP) at Manado City Social Office. The method used is descriptive quantitative. The results of this study explain the implementation of cash accounting system of cash on inventory (UP) in Manado City Manado has been done in accordance with the theory of accounting system cash disbursement. It is expected that the training in the field of accounting for performance can run well.Keywords: Accounting system cash expenditure, inventory money, implementation effectivenes
EFISIENSI TATA CARA PENGALOKASIAN, PENYALURAN, PENGGUNAAN, PEMANTAUAN DAN EVALUASI DANA DESA LIKUPANG DUA, KECAMATAN LIKUPANG TIMUR, KABUPATEN MINAHASA UTARA, PROVINSI SULUT Armedi, Sayni; Sabijono, Harijanto; Wokas, Heince R. N.
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

This study aims to determine the Efficiency of Procedure of Appropriation, Distribution, Use, Monitoring, and Evaluation of Likupang Dua Village Fund, Kec. Likupang Timur, Kab. North Minahasa, Prov. North Sulawesi if compared with Minister of Finance Regulation no. 49 of 2016. The research design used is descriptive qualitative research. The research informants were the village head, the village secretary, the village administration and the village community of Likupang Dua. The research instrument is self-study assisted by interview guides, recording devices, and observation guidelines. Data collection techniques used were interviews, observation and documentation. Technique examination of data validity using source triangulation technique. The results showed that the implementation of the policy of finance minister no. 49 years 2016 is still not efficient. Inefficiency in the utilization of Likupang Dua village funds are: (1) The procedure of allocation of Likupang Dua Village fund has been efficient with Ministerial Regulation no. 49 of 2016. (2). The Likupang Dua Village Fund Disbursement Procedure is a mismatch due to delays in the disbursement of village funds from RKUN to RKD that is Likupang Dua village due to the delay in submitting the report of the use of fund phase II. (3) Procedures for the use of Likupang Dua Village funds have been streamlined by Minister of Finances regulation no. 40). (4) The monitoring procedures of Likupang Dua Village funds have been streamlined by Ministerial Regulation no. (5) The procedures for evaluating Likupang Dua village funds have been streamlined by Minister of Finance Regulation no. 49 of 2016.Keywords: Allocation, Distribution, Usage, Monitoring, Evaluation
ANALISIS PERHITUNGAN PPH PASAL 21 TERHADAP PEGAWAI TETAP ATAS BERLAKUNYA PMK RI NO: 101/PMK.010/2016 TENTANG PTKP STUDI KASUS PADA PT. BANK SULUTGO CABANG TAHUNA Pangandaheng, Vinry Y; Elim, Inggriani; Wokas, Heince R. N.
JURNAL RISET AKUNTANSI GOING CONCERN Vol 12, No 2 (2017): Jurnal Riset Akuntansi Going Concern
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Tax is a compulsory contribution to a country that is indebted by an individual or a coercive body under the Act, without obtaining direct remuneration and being used for the purposes of the state to the greatest possible prosperity of the people. This study aims to find out and analyze the calculation of income tax (PPh) article 21 on permanent employees on the enactment of new regulations PMK No: 101 / PMK.010 / 2016 in the interest of tax payments efficiently in PT. Bank SulutGo Tahuna Branch. This research uses descriptive method with qualitative approach. Based on the results of research, it is concluded that the calculation and reporting of Article 21 Income Tax at PT. Bank SulutGo Branch Tahuna has been in accordance with the Law No. 36 of 2008 and the procedures set forth in the Tax Regulations applicable in Indonesia, and PT. Bank SulutGo Branch Tahuna has done the calculation of PTKP in accordance with Regulation of the Minister of Finance of the Republic of Indonesia No: 101 / PMK.010 / 2016.Key Words : Calculation, Income Tax Article 21, PMK No: 101 / PMK.010 / 2016
ANALISIS PERBANDINGAN KINERJA KEUANGAN PT. BANK BRI DAN PT. BANK MANDIRI PERIODE TAHUN 2010-2014 DENGAN MENGGUNAKAN RASIO KEUANGAN Loupatty, Sindie Margaretha; Pangemanan, Sifrid S.; Wokas, Heince R. N.
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.13.03.20096.2018

Abstract

Company's financial performance can be seen from the aspect of financial ratios, such as LDR, CAR, ROA and ROE. The development of a company, can be seen and can be compared through the company's financial performance. This is certainly useful for investors, creditors, and owners to make profitable investment decisions. This study aims to determine the differences in financial performance of PT. Bank BRI Tbk (Bank BRI) and PT. Bank Mandiri Tbk (Bank Mandiri) by using financial ratio analysis. This research has used Independent analysis method of sample t-test. This research uses secondary data from Indonesia Stock Exchange. The result of the research shows that there are significant differences in financial performance between Bank BRI and Bank Mandiri. Suggestions for the Management should better improve the financial performance in order to attract the attention of investors, so as to maintain its predicate as a bank that has the greatest asset in Indonesia.Keywords : : LDR, CAR, ROA, and ROE
ANALISIS KONTRIBUSI DAN PELAPORAN PAJAK HOTEL DAN PAJAK AIR TANAH TERHADAP PENDAPATAN ASLI DAERAH KOTA MANADO Ruung, Novianti Valentin; Ilat, Ventje; Wokas, Heince R. N.
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.12.2.18636.2017

Abstract

The Indonesian government imposed a policy of regional autonomy with the aim to facilitate local governments regulate local affairs indenpently.  Manado city is one of the areas that implement decentralization policy and requires a lot of funds to finance regional development. The biggest potential possessed Manado city in the financingof regional expenditures derived from local taxes and are expected to ptovide the largest contribution in PAD. This study aims to determain the amount of contribions hotel tax and groundwater tax and to analyze hotel tax and groundwater tax  the city of Manado. Methods of data analysis in this research is descriptive analysis. Based on the analysis the average  contrition colletion hotel and  groundwater tax city parking tax is lack and for hotel tax and groundwater tax reporting mechanism are alredy well underway.Keywords : contribution, reporting, hotel tax, groundwater tax
PENGARUH PENERAPAN GOOD GOVERNANCE DAN SISTEM AKUNTANSI KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PADA PEMERINTAH KOTA MANADO Maramis, Miranda Miryam; Morasa, Jenny; Wokas, Heince R. N.
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.13.03.20685.2018

Abstract

This study aims to analyze the application of good governance and local financial accounting system to the quality of financial statements SKPD. This research was conducted in Manado City Government. Sampling method in this research is by using quantitative approach, by using primary data through questionnaire. This sample is distributed to 40 financial officers from 10 SKPD of Manado City. For this study data were analyzed by using multiple linear regression with statistical program tool, after classical assumption test fulfilled. The data is processed by using SPSS 21 program. The result of this research indicates that good governance has a significant positive influence to the quality of local financial statements and regional financial accounting system there is no significant positive effect on the quality of local financial statements.Keywords: Good Governance, Regional Financial Accounting System, Quality of Regional Financial Report
PENGARUH PENDIDIKAN DAN PELATIHAN, PENGALAMAN ORGANISASI, PEMAHAMAN TENTANG ANGGARAN TERHADAP PERAN ANGGOTA DPRD DALAM PENGAWASAN KEUANGAN DAERAH (STUDI PADA ANGGOTA DPRD KOTA MANADO, KOTA BITUNG DAN PROVINSI SULAWESI UTARA) Wowor, Reynaldi Dionisius; Manossoh, Hendrik; Wokas, Heince R. N.
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.13.03.20686.2018

Abstract

This study aims to examine the influence of education and training, organizational experience, knowledge about budget towards the role of DPRD’s members on financial region supervision. This research is motivated by the facts based on the fact that there is still a weakness in the supervision of regional finances. Dependent variable in this research are the role of DPRD’s members on financial region supervision. Independent variables are education and training, organizational experience,knowledge about budget. The data in this research consist of primary data that taken by the questionnaires which distributed directly to respondents. The data are collected from 60 respondents of DPRD members of Manado City, Bitung City and North Sulawesi Province. The Hipothesis of this study are examine by using the multiple linear regression. The result of this research is indicated that is first, education and training have not  effect towards the role of DPRD’s members on financial region supervision. Second, organizational experience have not effect towards the role of DPRD’s members on financial region supervision. Third, knowledge about budget affect towards the role of DPRD’s members on financial region supervision. The Suggestion for further research is the research instrument of education and training variable, organizational experience variable should be developed.Keywords :   Education and Training, Organizational Experience, Knowledge about Budget, The Role of DPRD Members, Financial Region Supervision
ANALISIS PERLAKUAN AKUNTANSI TERHADAP RESTRUKTURISASI KREDIT BERMASALAH PADA PT. BANK SULUT Lumempouw, Eliska Gricy; Poputra, Agus T.; Wokas, Heince R. N.
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.8417.4.1.2015.105-114

Abstract

All profit-oriented company, trying to minimize the expenses to maximize the profit. Similarly with a Commercial Bank in the region of North Sulawesi that is PT. Bank Sulut that is one of its main activities is to give credit to customers. The largest revenue in PT Bank Sulut derived from interest on loans to debtor. However, with the large amount of bad loans, the income would be reduced. In 2014 the amount of given credit by PT. Bank Sulut in the amount of IDR 6.875.354.000.000,- in September 2014 which has increased since March 2014 in the amount of  IDR 5.733.302.000.000,-. From the amount of given credit, PT. Bank Sulut charge for impairment losses on financial assets in the amount of IDR 85.078.000.000,- on September 2014 which in the amount of IDR 4.296.000.000,- before in March 2014. Due to the increase in that amount of given credits, the amount of impairment losses on financial assets affect profit of 0,07 % to 19,25 % (for period of March-September 2014. Calculation outside interest expense). Based on the phenomenon, this observation aimed to determine how the accounting treatment of restructuring of non-performing loan of PT. Bank Sulut. The Using Methods of this observation is descriptive-comparative analysis methods. Observation result point toward that PT. Bank Sulut has applied correctly for according to accounting provisions apply.
ANALISIS PELAKSANAAN SISTEM DAN PROSEDUR AKUNTANSI PENGELUARAN KAS PADA DINAS KESEHATAN KOTA MANADO Laotongan, Ray Risiano Imanuel; Saerang, David P. E.; Wokas, Heince R. N.
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.8416.4.1.2015.95-104

Abstract

Cash expenditures is a component that is very important resource in the implementation of development programs that have been planned by the government. In government department cash expenditure have system and procedure that manage/control the cash expenditure. The purpose of this research was to analyze if the implementation of systems and procedures for cash expenses appropriate with the existing rule. Objects of this research is on the Department of Public Health of Manado City. Anlysis method used is descriptive analysis method that aims to make a picture of systematic, factual, and accruals of the facts, by comparing between system and expenses procedures performed by the Department of Public Health with the concepts of cash expenses system.The result of this research about system and procedure at the Department of Public Health of Manado City, cash expenditure procedure was appropriate with the existing rules but in the implementation still have a shortage that there is no authorization through PPK-SKPD.
Co-Authors Abram Ventura Wardana Putra, Abram Ventura Wardana Agus T. Poputra Amal, Muhammad Ichlasul Armedi, Sayni Away, Tesalonika Christoffelia Binilang, Maydeleine Budiman, Novi Fiona Samantha Cimberly, Polii Datu, Christian V. David P. E. Saerang David P.E. Saerang David Paul Elia Saerang Dewanata, Pandu Eliska Gricy Lumempouw, Eliska Gricy Engka, Fresly Kornelius Fitria Ayu Lestari Niu Grace B. Nangoi Grace Nangoi Halens Ryanlie Ole Harijanto Sabijono Hendrik Manossoh, Hendrik Herly Pangerapan, Herly I Gede Suwetja Inggriani Elim Ivonne S Saerang Jantje J. Tinangon Jenny Morasa Judisty Kaumbang, Judisty Jullie J Sondakh Kalangi, Linjte Kantale, Vira A. Kumaat, Mentari G. Kumaat, Robby J. Laki, Melisa Feronica Lempoy, Olivya P. Lii, Rosdina Arini Lintje Kalangi Losung, Dealita Hanna Loupatty, Sindie Margaretha Mandagi, Reynaldi R. Manginsela, Raynaldi Maramis, Miranda Miryam Marentek, Eunike Gratia Maulana, Moh. Reza Montororing, Patricia M. Nurfaliza, Nurfaliza Pangandaheng, Vinry Y Pikirang, Julita Poluan, Dayna M. Rabuisa, Wilna Feronika Rajagukguk, Tondy Maranatha Ramadhani, Sri Kurnia Rangian, Melisa Magda Ray Risiano Imanuel Laotongan, Ray Risiano Imanuel Rembet, Injilly Sefanya Karyn Rondonuwu, Gracella Claudia Runtunuwu, Clara C. Ruung, Novianti Valentin Sifrid S. Pangemanan Sigarlaki, Januarius Yani Sintje Rondonuwu, Sintje Stanly W. Alexander SUGIANTARA, I Dewa M Sumajow, Nansy N. H. Tinangon, Jantje J Treesje Runtu Turang, Reynaldo Valentino Umboh, Timoty Erlan Kenny Ventje Ilat Wahongan, Larey Waworundeng, Goudy Fergie Wermasubun, Ruth Octaviani P. Wokas, Imanuel Jefferson Jordan Wongkar, Velasco Worang, Flowerentie Orelia Wowor, Reynaldi Dionisius Wowor, Vianny M.L. Yusuf, Nadra `Afandi, Dhullo `