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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN Journal of Indonesian Economy and Business JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Organisasi Dan Manajemen Jurnal Ipteks Akuntansi Bagi Masyarakat Indonesia Accounting Journal ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING Jurnal Kepariwisataan International Journal of Tourism and Hospitality in Asia Pasific Asian Journal of Management Analytics Journal of Governance, Taxation, and Auditing The Contrarian: Finance, Accounting, and Business Research Klabat Accounting Review Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis
Hendrik Gamaliel
Universitas Sam Ratulangi
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT JUDGMENT PADA AUDITOR Limen, Michelle Meivina Putry; Karamoy, Herman; Gamaliel, Hendrik
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

Audit Judgment is auditor’s policy in giving an opinion on the information found along the audit process, which refers to an idea, a notion or an estimation about events that happened on the audit object. The outcome that is issued by an auditor has to be able to provide the right information and evidence thus the delivered audit judgment will be correct or will fit. Therefore, it’s important to know which factors are able to influence the audit judgment. This research aims to empirically test the influence of the pressure of obedience, task complexity and audit experience on the quality of audit judgment. Research was held on two objects, which were Ariesman Auly Public Accounting Firm Manado and Badan Pengawas Keuangan dan Pembangunan (BPKP) Provinsi Sulawesi Utara. Total of obtained samples were 30 auditors. The used sampling method was Ordinal Regression Analysis. The result of this research shows that the pressure of obedience influences audit judgment significantly, while task complexity and audit experience do not have significant influence on audit judgment.Keywords : pressure of obedience, task complexity, auditing experience, audit judgment, ordinal regression analysis
ANALISIS PERLAKUAN AKUNTANSI ATAS PERSEDIAAN BARANG JADI SESUAI DENGAN PSAK NO.14 PADA PT.FORTUNA INTI ALAM Karundeng, Angellica; Saerang, David; Gamaliel, Hendrik
JURNAL RISET AKUNTANSI GOING CONCERN Vol 12, No 01 (2017): Jurnal Riset Akuntansi Going Concern
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

So that researchers are encouraged to conduct research whether the accounting treatment of methods of recording, assessment, measurement and disclosure of finished goods inventory at PT. Fortuna Inti Alam has complied with PSAK No.14. This research uses qualitative approach, The types of data collected are primary and secondary data. This study concludes that the accounting treatment of the method of recording, valuation, and measurement of finished goods inventory in PT. Fotuna Inti Alam is in accordance with PSAK No.14 but there are errors in the disclosure of inventory at PT. Fortuna Inti Alam because the company only discloses finished goods inventory in its balance sheet.Keywords : Accounting Treatment, Finished Goods Inventory, PSAK No.14
EVALUASI PERLAKUAN AKUNTANSI TABUNGAN HAJI PADA PT. BANK RAKYAT INDONESIA (PERSERO) Tbk KANTOR CABANG SOASIO KOTA TIDORE KEPULAUAN Nur, Santi Ali M.; Pangemanan, Sifrid S.; Gamaliel, Hendrik
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.13.04.20898.2018

Abstract

Hajj savings is the product issued savings bank to help communities or clients wishing to the annual haj pilgrimage .This study aims to evaluation accounting treatment savings haji he would do to PT. Bank rakyat indonesia (Persero) Tbk Soasio Branch Ooffices Tidore city. The method of analysis that is the method used descriptive with a kind of qualitative research was conducted. The results of the study obtained that the mechanisms of accounting treatment (recognition, measurement and disclosure) savings over the cancellation of hajj pilgrimage before and after customers listed as a candidate hajj pilgrims in the ministry of religious affairs and also the mechanism of accounting treatment hajj over saving hajj after the cancellation of registration are already in accordance with Generally Accepted Accounting Principle.Keywords : Evaluation, Accounting Treatment, Hajj Saving
ANALISIS MEKANISME PEMUNGUTAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 UNTUK KARYAWAN DI PT. MARABUNTA ADI PERKASA MANADO Lumanto, Edgar Gilbert; Sabijono, Harijanto; Gamaliel, Hendrik
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.13.04.21019.2018

Abstract

Income Tax Article 21 is a tax that is deducted by another party for income in the form of salary, wages, honorarium, allowances, and other payments by name and in any form in connection with work, services, or activities carried out by domestic private taxpayers. On this basis Government Agencies and Companies that pay employees or employees are obliged to apply Article 21 Income Tax calculations to the income received by their employees every month. This research was carried out at PT Marabunta Adi Perkasa Manado. The purpose of the study is to analyze the collection mechanism and Article 21 PPh reporting of PT Marabunta Adi Perkasa Manado whether it is in accordance with the Taxation Law No. 36 of 2008 concerning Income Tax. The research method used in this thesis research is descriptive method whose purpose every data collected is analyzed and then drawn a conclusion and research type used is qualitative descriptive. The research results obtained that the Article 21 PPh collection and reporting mechanism applied by PT Marabunta Adi Perkasa Manado is in accordance with Law No. 36 of 2008 concerning Income Tax.Keywords: Mechanism of Collection, Reporting, Income Tax Article 21.
ANALISIS EFEKTIVITAS SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL PERKREDITAN PADA PT. BANK PEMBANGUNAN DAERAH PAPUA CABANG MANADO Krar, Sonaria; Tinangon, Jantje J.; Gamaliel, Hendrik
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 04 (2018): Going Concern Vol.13 No.4 Desember 2018
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

 A  good  Accounting   Information   System  can  help  company  to  provide  the  company’s  need  for   other  information  related   to  busyness  process  that  exist  within  the  company. This  research  study  at  PT. Regional  bank  development  papua  branch  manado.This  study   aims  to   know  effectiveness  of    information accounting  system  and  internal  control  of  kredit  on  PT.regional   bank  development  papua  branch  manado.This  study  used a deskriptive  qualitative  method  is  a  method  that  is  done  by  classifying  data  and   inormation  which  is  obtained  by  various  technicques  such  as  survey, interviews,  and  others. So  get  a  relevant  conclusion.The results  of   the   analysis   of  the  conclusion  that  the  information  system   and   internal  control  of  PT. bank  Papua  manado  branch  has  been   running  well, and  in  accordance  with  procedures  that  have  been  set  by  the  bank  indonesian.  Allready  meet  the  characteristics  and   elements   of   internal  control.Keywords : Information  Accounting  System,  Internal  control,  Credit.
ANALISIS LAPORAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH PADA DINAS PEKERJAAN UMUM KABUPATEN MINAHASA Worotikan, Jenefer Hermina; Sondakh, Jullie J.; Gamaliel, Hendrik
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.13.04.21431.2018

Abstract

Department of public work of Minahasa district is one of the agencies within the scope of governmental of Minahasa district which has responsibility to compose accountabilities Performance peport of Government instance. LAKIP is a form of the government accountability on  performance implementation which is carried out within a year estimates and as on of the manifestation of good governance. The purpose of this study was to analyze what factors caused the format of LAKIP formulation to the DPU not to fulfill the suitability of the elements of the formatting format in accordance with the Regulation of the Minister of State for Administrative Reform and Bureaucratic Reform number 29 year 2010 consisting of executive summary, introduction, planning and agreement performance, performance accountability, strategic plan, annual performance plan form (CTR), key performance indicators (IKU), performance agreement form, closing, attachments. The elements that are not yet in accordance with the regulations are the main performance indicators, covers and attachments. The methods of data collection which is used are interviews and documentation. The method of analyses of data which used is descriptive qualitative. The results of this study indicate that the format of the 2016 Minahasa DPU LAKIP drafting has largely compiled in accordance with PERMENPAN number 29 year 2010 but there are still elements in the format of the DPU LAKIP preparation that are not in accordance with the regulation.Keywords : LAKIP, good governance, accountability.
IDENTIFIKASI KENDALA DALAM PROSES PRODUKSI DAN DAMPAKNYA TERHADAP BIAYA PRODUKSI PADA UD. RISKY Sihadi, Intan Purwatianingsih; Pangemanan, Sifrid S.; Gamaliel, Hendrik
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.13.04.21552.2018

Abstract

Constraints are activities that prevent companies from carrying out production activities. Along with the increasingly competitive world economy today, industrial companies are required to be more sensitive in anticipating constraints that occur both internally and externally. These constraints must be considered by the company because it can hamper the production process which has an impact on production costs as well as sales volumes which ultimately cause losses to the company. One tool that can identify constraints of a company is the Constraint Theory. This study aims to find out what constraints occur in the production process and the impact of these constraints on production costs. The method used in this study is descriptive. The results of this study are internal constraints are engine damage and external constraints are delays in the delivery of raw materials. The impact of these constraints on production costs is the loss of raw material costs and an increase in factory overhead costs.Keywords: Constraints, Production Cost, Theory of Constraint
IPTEKS SISTEM INFORMASI PENDATAAN DAN PENAGIHAN PAJAK KENDARAAN BERMOTOR SULUT BERBASIS WEB PADA DINAS PENDAPATAN DAERAH PROVINSI SULAWESI UTARA Manopo, Betria S. R.; Habindatu, Leidi Diana; Gamaliel, Hendrik
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.2.02.2018.21791

Abstract

The purpose of this study is to find out how to apply the app See Samrat Smart is information systems data collection and billing tax motor vehicle sulut web-based at the office of Dispenda Prov.Sulut. Therefore, See Samrat Smart app that is system data collection and billing tax motor vechile sulut, very useful for the tax to get data shelter taxpayers, which is in arrears tax so that the process of billing tax become more ficilitate the performance of employees are already run the targets are determined. So, with the system performance employees in the office Bapenda prov. Sulut will be more is orderly because directly in control by the leader office with See Samrat Smart app, which is the system of information data and billing vehicle tax motor web-based.Keywords : Data Collection and Collection Information System, Motor Vehicle Tax
IPTEKS ANALISIS HASIL LAPORAN KEUANGAN DAN ASET SULAWESI UTARA Sipayung, Yosua Afryan Iriando; Gamaliel, Hendrik
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.2.02.2018.21840

Abstract

Analysis of financial statements is a study that records financial statements of a company or government in a period and describes the results of performance on the company or government. Excess financial statements know information about financial conditions, financial capacity, and changes in company capital in the previous period. The low quality of financial statements can result in data inaccuracies that are in the company or government.. Financial statements are very important information in economic decision making. By analyzing financial statements, government accountants can determine the right in making a decision so that government goals can be achieved. In the implementation of decentralization and autonomy, regions are given the right to obtain financial resources, which include, in the form of certainty the availability of funding from the government in accordance with government affairs, authority to collect and use regional taxes and levies, the right to obtain proceeds from national resources being in the area and other balancing funds, the right to manage regional wealth and obtain other legitimate sources of income, as well as funding sources. The new paradigm changes in the management of State property / State assets which are marked by the issuance of Government Regulation No. 27 of 2014 which is a derivative regulation of Law No. 1 of 2004 concerning State Treasury, has given rise to new optimism in the arrangement and management of State assets that are more orderly, obligatory and transparent in the future. In the management of regional assets requires legal principles that can be a strong foundation in a regional asset management mechanism to avoid irregularities.Keywords: Financial statements, regional assets, funds, regulations, obligations
IPTEKS PROSEDUR PENGHAPUSAN BMN OLEH KPKNL MANADO Karambut, Andrew Malahasa; Lasewa, Reinaldi; Gamaliel, Hendrik
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.2.02.2018.21790

Abstract

In order manifest procedure deletion State wealth , accountability management Goods State property , destruction State wealth , and deletion State wealth , necessary existence the implementation of an efficient, if efekt and take responsibility answer in Goods State Property. total State assets which are in condition broken will to be problem in BMN management but should reported on report Goods State- owned or Balance sheet . On party the user goods required take responsibility answer in take care of and make use of Goods State- owned with the best that includes   age economical , period benefits , shrinkage and supervision should always in report every the period to party always manager goods namely KPKNL Manado. Value The presented in balance is asset still . By because that , necessary there is effective management on Goods State property to produce balance sheet that can reliable with facts that occur in the field. Elimination Goods State Ownership is the last process in management Goods State- owned.Keywords : Procedures, State Property, Deletion
Co-Authors A.A. Ketut Agung Cahyawan W Abdul, Sri Devi Abdullah, Dewita Abuno, Malindah I. C. AFIEF, MUHAMMAD RAIHAN IHZA Ahmad Gazali, Ahmad Aimbu, Lesli L Alexander, Stanly W ALLAN, FRANSISCO Alou, Shelby Defiany Anderson Guntur Kumenaung Antameng, Desy Pratiwi Bagu, Agustin Bantali, Yosua Bogar, Joel Jonathan Mahonis Buntuan, Dhifa N. Corneles, Semuel Hendry Dama, Aditya Darise, Rezky Febriendy David P. E. Saerang David P.E Saerang David P.E. Saerang David Paul Elia Saerang David Saerang, David Deda, Anita Diana Latjandu, Lady Erakipia, Apolonaris Felix Gaghana, Michelle A. Grace B. Nangoi Grace Nangoi Gumabo, Veronita Anggreini Habindatu, Leidi Diana Harianto Sabijono, Harianto Harijanto Sabijono Herman Karamoy Hongkong, Hendra Yanto Imbang, Veronika Merlin Jantje J. Tinangon Jenny Morasa Jullie J Sondakh JUNIOR LAKAT Kairupan, Gladys E. Kaligis, Elivira Amelia Kalungan, Trifosa Ryna Karambut, Andrew Malahasa Karmila, Dina Karundeng, Angellica Korompis, Claudia W. M. Korompis, Claudia Wanda Melati Kountur, Claudia Marlina Krar, Sonaria Lakat, Junior Semuel Laloan, Charly S. T. Lasewa, Reinaldi Latjandu, Lady Diana Lengkong, Victor Paskah Kalawat Limen, Michelle Meivina Putry Linda Lambey, Linda Lintje Kalangi Lumanto, Edgar Gilbert Lumenta, Melinda Mada, Sarifudin Mailoor, Jefri Herbert Makasenggehe, Victoria M.K Makatengkeng, Gracelia Mamuaya, Jeacklin Valenia Manangin, Sri Ika Novita Manopo, Betria S. R. Maradesa, Djeini Meilivia Suak Muliadi, Halim Ellena Mumek, Leonard Stiefen Musadi, Claudia Relia Napan, Lambertus Ngamelubun, Meylania Yutta Nimiangge, Rona Rosy Njonjie, Philep Nur, Santi Ali M. Padalling, Novianti Pala’langan, Eunike Intan Paraswati, Sawindri Dyah Pasebe, Marchella B. Pauweni, Sherly Pelealu, Revelino Imanuel Pilander, Siska Marini Polii, Rivaldo Y. P. Pongoh, Virginia Pricilia Joice Pesak Pudihang, Sela Purba, Irene Catrine Radityo, Dody Rafael, Kevin Robert Lambey rochxy, Rochxy Rompas, Vichri V. Rori, Midian Cristy Runtuwene, Syalom K. Saerang, David P E Saerang, David Paul Savsavubun, Regina V. SENDUK, Adalee Sherly Pinatik Sifrid S. Pangemanan Sihadi, Intan Purwatianingsih Sipayung, Yosua Afryan Iriando Sipolo, Gerall Henry Slamet Sugiri Sonny Pangerapan, Sonny Stanley Kho Walandow, Stanley Kho Stanly Alexander Sulaiman, Syiendrawati Nurmughny Sutarman, Aman Syermi S.E. Mintalangi Tarida Elisa Butarbutar Tinangon, Jantje J Tiwow, Santi Tjhin, Erwin Togas, Rendhy Frisky Treesje Runtu Tsunme, Otto Tumanduk, Thalia Claudia Ventje Ilat Wangarry, Andreas R Wara, Lidya Stefany Waridin, Juliani Warongan, Jessy WIJAYA, Aureliano G T B Winston Pontoh Worotikan, Jenefer Hermina Wotulo, Felia Lewiany WUA, HESTI WIRA MEILAN Zakaria, Nasrullah