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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN
Meily Y.B Kalalo, Meily Y.B
Sam Ratulangi University Manado
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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THE ANALYSIS OF THE EFFECTIVENESS OF TAX REVENUES OF RESTAURANTS AND ENTERTAINMENT BASED ON TAX ASSESSMENT SYSTEM AND ITS CONTRIBUTION TO THE OWN-SOURCE REVENUE MANADO CITY Lumintang, Sintia Febriani; Tinangon, Jantje; Kalalo, Meily Y.B
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 3 (2015): Jurnal EMBA, HAL 500- 628
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (595.682 KB) | DOI: 10.35794/emba.3.2.2015.8583

Abstract

The implementation of regional autonomy in the role of own-source Revenue  is expected and intended to be a buffer in financing activities of regional development. From several types of local taxes, the of concern of the Manado Government is the Restaurant  and Entertainment Tax. This study was conducted to determine the level of effectiveness and contribution of Restaurant  and Entertainment Tax revenues as a source of of to the city of Manado. The analytical method used is descriptive quantitative method, which analyzes the target data and actual revenues of Restaurant Tax and Entertainment Tax in 2010 to 2014 by using the ratio of the effectiveness and contribution. The results shows that the level of effectiveness of restaurant tax in 2010, 2012, 2013, and 2014 levels of effectiveness meet the criteria of highly effective and in 2011 the level of effectiveness meet the criteria of effective, entertainment tax in 2010, 2012, and 2013 meet the criteria of highly effective and in 2011 and 2014 the level of effectiveness meet the criteria of effective. Tax contributions restaurant and entertainment tax as a source of revenue over the past five years is rated not be maximum and categoried in the criteria for very poor contributions. The Manado city government should increase tax collection control function in the restaurant and entertainment taxes to increase tax contributions to local revenues in the city of Manado. Keywords: restaurant tax, entertainment tax, regional income, effectiveness
ANALISIS PIUTANG TAK TERTAGIH DAN DAMPAKNYA TERHADAP LAPORAN KEUANGAN PADA PT BANK RAKYAT INDONESIA (PERSERO) TBK CABANG MANADO Tampi, Grace Gloria; Elim, Inggriani; Kalalo, Meily Y.B
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 2 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.2.25270.2019

Abstract

This study aims to determine the impact of the uncollectible receivables on financial statements at PT Bank Rakyat Indonesia (Persero) Tbk Manado Branch. Bad debts are generally loans whose principal installments have passed 91 days from the due date. This study uses a qualitative method. This research was conducted by interviewing the Operations Manager, Marketing Manager, and Credit Section Staff of PT. Bank Rakyat Indonesia (Persero) Tbk Manado Branch. The research obtained results that show the impact of uncollectible receivables affects the financial statements. Thus, the bank calculates the age receivable reserve to determine the amounts of credit provided and determine the amounst of allowance for uncollectible accounts.
EVALUASI PENERAPAN SISTEM AKUNTANSI PENGGAJIAN DALAM MENINGKATKAN PENGENDALIAN INTERN PADA PT. BUANA FINANCE, TBK MANADO Oroh, Alviano Andrew; Kalangi, Lintje; Kalalo, Meily Y.B
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 9, No 3 (2021): JE. Vol 9 No 3 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (343.329 KB) | DOI: 10.35794/emba.v9i3.34948

Abstract

PT. Buana Finance, Tbk Manado adalah perusahaan yang bergerak di bidang pembiayaan. Tujuan dari penelitian ini yaitu Untuk mengetahui pelaksanaan sistem akuntansi penggajian terhadap peningkatan pengendalian intern pada PT. Buana Finance, Tbk Manado dan membandingkannya dengan teori-teori yang ada. Metode penelitian yang digunakan adalah metode deskriptif kualitatif dengan cara wawancara dan dokumentasi. Hasil penelitian menunjukan bahwa penerapan sistem akuntansi penggajian untuk meningkatkan pengendalian intern pada PT. Buana Finance, Tbk Manado cukup efektif, sistem penggajian pada PT. Buana Finance, Tbk Manado telah terkomputerisasi yang sangat membantu dalam pengendalian intern perusahaan namun masih terdapat beberapa kekurangan dalam penerapan akuntansi penggajian, seperti masih terjadi perangkapan fungsi dan belum diterapkannya fungsi dan prosedur yang sesuai dengan teori. Sebaiknya melakukan perbaikan struktur organisasi dan pemisahan fungsi secara tegas serta merawat hardware maupun software perusahaan agar kegiatan perusahaan dapat berjalan sesuai dengan tujuan perusahaan. Kata kunci: Evaluasi, Penerapan, Sistem Informasi Akuntansi, Gaji, Pengendalian Intern.
Co-Authors Inggriani Elim Jantje Tinangon Lintje Kalangi Oroh, Alviano Andrew Sintia Febriani Lumintang, Sintia Febriani Tampi, Grace Gloria