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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 Journal of Governance, Taxation, and Auditing The Contrarian: Finance, Accounting, and Business Research Manajemen Bisnis dan Keuangan Korporat
Novi S. Budiarso, Novi S.
Universitas Sam Ratulangi Manado.
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH PENERAPAN e-SPT TERHADAP EFISIENSI PEMROSESAN DATA PERPAJAKAN (Survey Terhadap Pengusaha Kena Pajak pada KPP Pratama Kota Tomohon) Mokolinug, Debbie Deborah. S.; Budiarso, Novi S.
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.10.2.8365.2015

Abstract

Breakthroughs related to the application of Information Technology in taxation activity continues to be done in order to facilitate, improve and optimize the service to taxpayers. There are many factors that influence the success of applied information technology. It is associated with a recent study also analyzes the success of information technology established by the Directorate General of Taxation (DGT) is an e-SPT This study was conducted to verify the success of e-SPT system used by employers taxable. The purpose of this study was to determine the effect of practicality, ease of calculation, the ease of reporting and reliability of e-tax return on tax data processing efficiency. The analytical method used is multiple regression analysis. The results showed that the practicality and ease of calculation significantly affect the efficiency of data processing tax on taxable employers in Tomohon while reporting the ease and convenience of e-SPT does not significantly affect the efficiency of data processing tax on taxable employers in Tomohon
PENGARUH LINGKUNGAN WAJIB PAJAK, KONTROL KEPERILAKUAN YANG DIPERSEPSIKAN DAN KEWAJIBAN MORAL TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KELURAHAN PAAL DUA MANADO Kawengian, Pricillia V.E; Sabijono, Harijanto; Budiarso, Novi S.
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.12.2.17883.2017

Abstract

Taxpayer Compliance is an obedient attitude of the taxpayer in carrying out the provisions and tax regulations that are required and should be implemented. Taxpayer compliance may be influenced by the taxpayer's environment, perceived behavioral control and moral obligations. The population in this research is Individual Taxpayer in Kelurahan Paal Dua Manado. The sample in this research is 50 respondents with sampling technique using incidental sampling technique. Methods of collecting data with questionnaires. This study used multiple linear regression method with the help of SPSS. The results show that the taxpayer Environment () and Moral Obligations () have an influence on taxpayer compliance (Y). Perceived Behavioral Control () has no effect on taxpayer compliance (Y).Keywords: taxpayer environment, Perceived Behavioral Control, Moral Obligations and taxpayer compliance.
IMPLEMENTASI KEBIJAKAN ANGGARAN PENDAPATAN DAN BELANJA DESA DI DESA LOWIAN KECAMATAN MAESAAN KABUPATEN MINAHASA SELATAN Supit, Johnetha Lafani; Nangoi, Grace B.; Budiarso, Novi S.
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.12.2.18288.2017

Abstract

The Indonesian Nation is part of the world community that has to participate in realizing a good government to support in the competition in the current era of globalization. Ministerial Regulation No. 113 of 2014 on the management of village finances. As referred to in Article 5 of the Minister of Home Affairs Number 113 of 2014 on preparing and implementing polices on the management of the Village Revenue and Expenditure Budget. Budget revenue and village spending is one of the things that must be considered to realize good governance in the village. The purpose of this study is to find out whether the implementation of revenue and expenditure budget policies runs well in accordance with Ministerial Regulation number 113 of 2014, and any constraints faced in implementing the policy of the village income and expenditure budget. The method used is qualitative descriptive method that is analyzing how the implementation of Village Revenue and Expenditure budget policy from planning to accountability. The result of the research show that the implementation of Village Revenue and Expenditure Budget policy in Lowian Village is good enough and has been in accordance with Ministerial Regulation No. 113 Year 2014 on the management of village finances but the problem is on the external side where the trees are located next to the road and plots of land owned by citizens, as well as village officials who still do not really understand the technical reporting making. Keywords: Policy Implementation, Accountability, Village Revenue and Expenditure Budget
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI Wangarry, Reynold; Sondakh, Jullie; Budiarso, Novi S.
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.13.03.20040.2018

Abstract

PPAk is very important for students majoring in accounting, because PPAk can contribute to become a professional accountant. The purpose of this research is to analyze the factors that affect the interest of accounting student on accounting profession education (PPAk). Factors affecting the interest of accounting students are measured by variables of quality motivation, career motivation, economic motivation, and labor market considerations. This research applied survey as a method of primary data gathering from the population of accounting student of UNSRAT and STIE EBEN HAEZER MANADO, by using purposive sampling as the way to decide the sample. This research is using the multiple linear regression analysis using SPSS 22 version. The research indicates that: (1) quality motivation has a significant effect the interest of following accounting profession education, (2) career motivation has a significant effect the interest of accounting students following accounting profession education, (3) economic motivation has no significant effect the interest of accounting students following accounting profession education, (4) job market considerations has a significant effect the interest of accounting students following accounting profession education.  Keywords: Quality Motivation, Career Motivation, Economic Motivaton, Job Market Considerations,  Interest, Proffesion Accounting Education (PPAk).
EVALUASI SISTEM DAN PROSEDUR PENERIMAAN PENDAPATAN ASLI DAERAH (PAD) KABUPATEN NABIRE Effendhi, Ria A.; Sondakh, Jullie J.; Budiarso, Novi S.
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.12.2.18502.2017

Abstract

Regional Original Revenue (PAD) is the revenue earned by the region from sources within its own area which are levied according to the local regulations in accordance with the prevailing laws and regulations. The cash receipts system and procedures used in the scope of government are one of the most important parts in implementing local financial management, in an effort to increase the local revenue (PAD). The analytical method used is descriptive analysis, while evaluation of system and procedure is done by comparing between the concepts, theories and the rules in the implementation of the system and the procedure of receipt of PAD, especially with the provision of PERMENDAGRI No. 59. Based on this research, it is found that the acceptance system and procedures at the Nabire Regency Revenue Service have been conducted in accordance with Law No. 16 of 2000 and PERMENDAGRI No. 59 Year 2007. Keywords:  Systems and Procedures Receipts
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT WAJIB PAJAK ORANG PRIBADI DALAM MENGGUNAKAN E-FILING SEBAGAI SARANA PELAPORAN SPT PADA KPP PRATAMA POSO Pu’o, Sofyarifani; Sondakh, Jullie J.; Budiarso, Novi S.
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.13.03.20185.2018

Abstract

The purpose of this research is to examine the factors affecting interests of taxpayers in using e-Filing facility. The dependent variable used in this research is the interest of tax payers, while the independent variables are perceived usefulness, perceived ease of use, security and privacy, complexity, and readiness technology taxpayers information. The respondents are individual taxpayers who used e-Filing that are listed in Poso, Tax Office. This research used multiple linear regression analysis that involved 100 respondents. The results show that: (1) perceived usefulness affects positively the intention to use e-Filing, (2) perceived ease of use affects positively the intention to use e-Filing, (3) security and privacy affects positively the intention to use e-Filing, (4) complexity affects negatively the intention to use e-Filing, (5) readiness technology taxpayers information affects positively the intention to use e-Filing. Keywords: Perceived Usefulness, Perceived Ease Of Use, Security and Privacy, Complexity, Readiness Technology Taxpayers Information, e-Filing.
ANALISIS PENERAPAN ALOKASI DANA DESA (ADD) DALAM UPAYA MENINGKATKAN PEMBANGUNAN DESA (Studi Kasus Pada Desa Suwaan, Kecamatan Kalawat, Kabupaten Minahasa Utara) Ruru, Novianti; Kalangi, Lintje; Budiarso, Novi S.
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.12.01.17140.2017

Abstract

The ADD (Alokasi Dana Desa) program is one of the part from APBD (Anggaran Pendapatan dan Belanja Daerah) that allocated to fulfill the needs, role of the government, and to support the village development. ADD program is one of the sources of income that can be related to support the village development in order to improve the welfare of the villagers. This study aims to find out the implementation of the ADD program in efforts to increase the rural growth. This study is qualitative research. The result shows that the village government has been properly applying the standard of the ADD program based on North Minahasa regulation No. 22, 2016. Keywords : ADD program, implementation of ADD, rural development
ANALISIS EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL PERSEDIAAN BARANG DAGANG PADA SUPERMARKET PARAGON MART TAHUNA Kalendesang, Angelina Klesia; Lambey, Linda; Budiarso, Novi S.
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.12.2.17443.2017

Abstract

Internal control of the inventory of goods is critical in protecting the company's assets from fraud, misappropriation, errors of record and damage that may occur and be committed by employees or other parties. Therefore, the internal control system must be run effectively in order to avoid cheating, fraud and errors. The purpose of this research is to analyze the effectiveness of internal inventory control system at Paragon Mart Tahuna Supermarket. The analytical method used was qualitative by observations and direct interview with the Owner and some of employees at Paragon Mart. The results show that the internal control of merchandise inventory at Paragon Mart is already effective, they were monitoring and checking their inventory on a daily basis. In addition, every task should be distributed evenly among the employees for clearer tasks and responsibilities to increase the effectiveness of controlling and monitoring function.Keywords : Effectiveness, Internal Control System, Inventory
ANALISIS BIAYA VOLUME LABA MULTI-PRODUK UNTUK PERENCANAAN LABA JANGKA PENDEK BIJIMERAH COFFEE AND ROASTERY Mokoginta, Mia Istiana; Sondakh, Jullie J.; Budiarso, Novi S.
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 02 (2018)
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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

Abstract

Each Company has the same goal to earn profit from the products and services offered. Cost volume profit analysis is used by managers for decision making, planning and as well as the implementation of a cost grouping for short-term profit planning purposes. This study was conducted on Bijimera Coffee and Roastery. The purpose of this study is to know the short-term profit planning on Bijimera Coffee and Roastery by using cost volume profit analysis and multiproduct cost volume profit analysis. Research method used by researcher is descriptive quantitative research type by using break even point analysis, contribution margin, margin of safety, operating leverage and sales mix analysis. Results and conclusions from the study are the contribution margin package of the two product mix is Rp. 700,846.26. The break-even point in the unit of the product mix is 546.74 kg for Bogani Bland product and 234.32 kg for Robusta Modayag product. The company breaks even when the total sales of both products is Rp. 110,128,860. By using the cost volume profit analysis, the company will more easily predict management decisions for the future. In addition, the company can prevent things that adversely affect the company based on the calculation of costs through breakeven analysis, contribution margin, margin of safety, operating leverage and sales mix analysis.Keywords: Cost Volume Profit, Profit Planning, Multiproduct Analysis
EVALUASI PENERAPAN SISTEM AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA PT. CIPUTRA INTERNASIONAL CABANG MANADO Katili, Indra Ningsih; Morasa, Jenny; Budiarso, Novi S.
JURNAL RISET AKUNTANSI GOING CONCERN Vol 12, No 01 (2017): Jurnal Riset Akuntansi Going Concern
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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

Abstract

Every organization requires an information system to facilitate the activities that have been planned and supervised to control the financial cash flow of the company, The purpose of this study was to know how the accounting information system of cash receipts in the department of PT. Ciputra International Manado branch, by tracking network accounting procedures that make up the system of cash receipts. The method used descriptive analysis method which research began by collecting and filtering the entire incoming information thoroughly and detail later elaborated in order to obtain a clear picture. The results showed that the accounting information system of cash receipts at the hospital department of PT. Ciputra International Manado branch is adequate because they were appropriate and meets the essential elements of an accounting information system that is human resources, equipment, forms or documents, records, procedures and reports. cash receipts and disbursements procedures have been arranged and done his best to avoid distortions that might occur, so that to date accounting information system cash receipts and disbursements in the department of PT. Ciputra International Manado branch can be done effectively. The solution is management, should implement every part to running the task as the authority.Keywords: accounting information systems, cash receipts
Co-Authors Alhabsyi, Muhamad N Christian, Yuyun Apriana Christony Maradesa David P. E. Saerang Debbie Deborah. S. Mokolinug, Debbie Deborah. S. Effendhi, Ria A. Eleanor Laura Pontoh, Eleanor Laura Grace B. Nangoi Harijanto Sabijono Hendrik Manossoh, Hendrik Indriani, Dwinta Inggriani Elim Jantje J. Tinangon Jenny Morasa Jullie J Sondakh Kalendesang, Angelina Klesia Kansil, Tiara A. M. Katili, Indra Ningsih Kawengian, Pricillia V.E Korompis, Claudia W. M. Kowel, Viva A. A. Linda Lambey, Linda Lintje Kalangi Lucky Dotulong Magdalena Wullur Mamangkay, Greyshella Sesdi Mamentu, Timons P. M. Manangkalangi, Adikodrati M. Manurung, Lucky Jansen Maria, Anzeli Mokoginta, Mia Istiana Muhaling, Oktovianda Medalia Nainu, Rismawaty Palangngan, Diaz Donatus Pua, Ailling I. Pu’o, Sofyarifani Putong, Valensia Nola Putri, Trianita Rahmad Mahmud, Rahmad Raisa Stephanie Janis Rembet, Pingkan Christy Rosalie, Eugenia Ruru, Novianti Setyawardana, Ridho Sifrid S. Pangemanan Soda, Jeheskiel Soleman, Muhammad T. Sondakh, Margareth Sondakh, Thessa F. Y. Supit, Johnetha Lafani Tambingon, Vernando Viki Tinangon, Jantje J TURAMBI, Florensia Ventje Ilat Wangarry, Reynold Waworundeng, Veronica Winston Pontoh