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All Journal JURNAL ADMINISTRASI PUBLIK JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat Indonesia Accounting Journal Formosa Journal of Applied Sciences (FJAS) Journal of Governance, Taxation, and Auditing Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat
Sintje Rondonuwu, Sintje
Universitas Sam Ratulangi Manado
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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ANALISIS LAPORAN ARUS KAS SEBAGAI ALAT UKUR KINERJA KEUANGAN PADA PERUSAHAAN CONSUMER GOODS INDUSTRY DI BURSA EFEK INDONESIA Tudje, Susanti; Saerang, David; Rondonuwu, Sintje
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.12.2.17391.2017

Abstract

The field of finance is a very important in a company, both in small and large-scale companies,or profitable motive and non-profit. The more advaced a company then the competition among companies getting tighter, thus making the company’s operation stabilized is  the most important to improve the ability to complete                                                                                                                                                                                                                                                                                                                                               and also to survive. The purpose of this research is to know and assess financial perfomances based on cash flow statement analysis on Consumer Goods Industry companies in BEI during 2012-2015.This type of research is a descriptive study using quatitative method and using the cash flow ratio analysis method, the ratio used in this study is the operating cash flow ratio, the ratio of cash flow to interest, the ratio of capital expenditure, the ratio of total debt, and the ratio cash flow to net income. From the result obtained by using ratio analysis method is less than 1,which can be conculeded that the financial performances of  Consumer Goods Industry lapse year 2012-2015 has a poor financial perfomances because the calculation result with the ratio of total debt 0,2. 0,12.0,07. and 0,13 which menas the company has not been able to pay all liabilities from cash flow derived from the normal activities of the company.Keywords : Cash Flow Statement, Operating Cash Flow, Cash Flow Ratios, Financial Perfomances
ANALISIS EFEKTIVITAS PELUNASAN HUTANG PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA BITUNG Tania, Beauty Theresia; Karamoy, Herman; Rondonuwu, Sintje
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.02.19110.2018

Abstract

Tax liability represents accrued taxes including administrative sanctions in the form of interest, penalty or increment stipulated in tax assessment letters or similar letters under the provisions of the transitional tax laws. Implementation of tax liability in Bitung City is caused by external factors of taxpayers and internal factors of the fiskus (Tax Officers). This study aims to determine the effectiveness of tax repayment in KPP Pratama Bitung. The method of analysis used in this research is descriptive qualitative by using ratio of effectiveness ratio. The results of the researchand analysis show that the repayment of tax debt in KPP Pratama Bitung can be seen from the year 2013, 2014, 2015 the realization of the tax debt repayment did not reach the target and ini 2016, 2017 the realization of the debt repayment past the expected target. Based on the results of the analysis, the repayment of tax debt in KPP Pratama Bitung in 2013 is quite effetive, 2014 and 2015 ineffective, 2016 and 2017 are very effective..Keywords: Effectiveness, Tax Payable
ANALISIS PERLAKUAN AKUNTANSI DAN PELAPORAN PERTANGGUNGJAWABAN SOSIAL PADA PT. ANGKASA PURA I (PERSERO) CABANG BANDAR UDARA INTERNASIONAL SAM RATULANGI MANADO Belda, Tumilantouw Frety Emma; Manossoh, Hendrik; Rondonuwu, Sintje
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.12.2.18368.2017

Abstract

Companies need a response that positively by public because the comunnity constitutes one of the elements that can determine success business an entity. Accounting social responsibility is very powerful tool for the company in expressing social activities. The purpose of this study is to find out how accounting treatment and reporting corporate social responsibility in accordance with UU. No. 40 Tahun 2007, Peraturan Menteri BUMN No. 5/MBU/2007 and financial accounting standards. Data collection methods in this study are interviews and document review. Data analysis method of this research is Miles and Huberman, which compares the company’s procedures with existing theories. The result shows that the accounting treatment and reporting in PT. Angkasa Pura I (Persero) has basically been fitted with financial accounting standards, UU No. 40 Tahun 2007, and Peraturan Menteri BUMN No.5/MBU/2007, but a company should make separate reports about the realization of activities to ease evaluate program that will be implemented.Keywords: accounting treatment, corporate social responsibility, partnerships and community development program
ANALISA PERSEPSI MAHASISWA TERHADAP PELAKSANAAN AUDIT PADA OPINI WTP DALAM KAITANNYA DENGAN TANGGUNG JAWAB DAN INDEPENDENSI AUDITOR Pakambi, Siska Cantika; Elim, Inggriani; Rondonuwu, Sintje
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.02.19106.2018

Abstract

Expectation gap in auditing is the term used to signify the difference in expectation of wha auditor belived about auditor’s responsibility and what financial statement users belived about auditor’s actual responsibility. This study was aimed at finding out the difference of perception between the students of accounting and students of management on audit implementation on unqualified opinion in relation to responsibility and independence of auditor. This was a study using quantitative method. The population consisted of the eighth semester students of accounting and students of management Departement of S1 Program. The method of sampling used was purposive sampling method. The number of questionnaires distributed was 60 and all of them could be used in this study. The method of analysis for hypothesis testing was Independent Sample T-Test. The tool of data analysis used was SPSS version 23.0 program. Based on the result of Independent Sample T-Test analysis it was found that (1) There is a difference of  perception among the students of accounting and students of management on auditor’s responsibility.(2) There is a difference of  perception among the students of accounting and students of management on auditor’s independence.Keywords: Implementation on Unqualified Opinion, Expectation Gap, Students, Auditor’s Responsibility and Auditor’s independence.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH PADA BPK-AD KANTOR WALIKOTA MANADO Thebora, Patras; Morasa, Jenny; Rondonuwu, Sintje
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.12.2.17976.2017

Abstract

The  objective  of  this  research  is  to  examine  the  factors  that  influence  information  value  of  local  government  financial  reporting.  Information  value  refers  to  reliability  and  timeliness.  The  factors  that  influence  reliability  and  timeliness are human resource quality, information technology utilization,internal control system, and local financial monitoring.Local government financial management must be done according to the good governance, that are transparent and accountable, that allow users of financial statement to acces about theresult that local government accomplish. The objective of this research is to investigate the impact of human resources quality, utilization of information technology, local government financial controlling, and internal control system toward value of financial report information, which is timeliness. The research is talking place in BPK-AD of Mayor’s Office, Manado. The research method used is quantitative, and the sample is all the population of the officer that works for the research object. The hypothesis test conclude that human resources quality, and utilization of information technology do not have significant impact, while local government financial control and internal control system do have significant effect towards timeliness of financial reporting in BPK-AD of Mayor’s Office, Manado.Keyword : Information value, Local Government Financial Report, Human resource quality, utilization of information technologies, local government financial control, and internal control system
ANALISIS PERLAKUAN AKUNTANSI TERHADAP RESTRUKTURISASI KREDIT BERMASALAH PADA PT. BANK RAKYAT INDONESIA (PERSERO) TBK CABANG MANADO Brigita, Waworuntu Gicella; Ilat, Ventje; Rondonuwu, Sintje
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 01 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.01.18834.2018

Abstract

Many creditors have difficulty in returning the bank. Therefore, it is necessary to restructure non-performing loans to minimize outstanding loans. Credit restructuring is an effort used by banks in credit business activities to enable the debtor to fulfill its obligations. Similarly, the Commercial Bank in North Sulawesi, namely PT. Bank Rakyat Indonesia (Persero) Tbk branch Manado  which is one of the main activities to provide credit to customers. The largest revenue in PT. Bank Rakyat Indonesia (Persero) Tbk branch Manado comes from loan interest to debtor. From the results of the study, there are still arrears that have congestion. However, PT. Bank Rakyat Indonesia (Persero) Tbk branch Manado has been conducting a restructuring of non-performing loans. This study was conducted with the aim to know and analyze the accounting treatment that is, recognition, measurement, and disclosure to the restructuring of problem loans at PT. Bank Rakyat Indonesia (Persero) Tbk branch Manado. The using methods of the observation is qualitative analysis methods. The results showed that PT. Bank Rakyat Indonesia (Persero) Tbk branch Manado has implemented the appropriate restructuring procedures in accordance with the applicable regulations.  Keywords: Restructuring, problem loans
ANALISIS PROSEDUR PENERBITAN SURAT PERSETUJUAN PENGELUARAN BARANG (SPPB) PADA KANTOR PENGAWASAN DAN PELAYANAN BEA DAN CUKAI TIPE MADYA PABEAN C MANADO Maruru, Widya; Sondakh, Jullie; Rondonuwu, Sintje
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.12.2.17957.2017

Abstract

The one way to be able to control and supervise issuance of Approval Letter of Expenditure of Goods (SPPB) of import by carrying out the procedures and rules that apply. In the regulation of the Director General of Customs and Excise No. PER-16/BC/2016 concerning Hints Implementation Spending Goods Import For Used, explain about system work service Notice Import Goods (PIB) to on publishing Letter Approval Spending Goods (SPPB). Aim research this is for knowing procedure publishing Letter Objection Spending Goods (SPPB) on Oversight Office and Customs and Excise Type Madya Customs C Manado already corresponding or not yet corresponding with regulations director General of Customs and Excise No. PER-16 / BC / 2016. Research this use method research qualitatively. Results from research this that is procedure publishing Letter Approval Spending Goods (SPPB) already corresponding with rules director Jen deral Customs and Excise Number: PER -1 6 / BC / 2016. D iharapkan K antor Supervision and Customs and Excise Type Madya Customs C Manado continue improve quality in publishing Letter Approval Spending Goods (SPPB) imports, because now this so many goods imports coming in dae rah customs and need accuracy in p examination from stage importer fill and make Notice Import (PIB) to publishing Letter Approval Spending Goods (SPPB) so as not happen import prohibited goods sign in to in area customs and no reduce State revenue.Keywords : Procedures, rules, SPPB, import.
PENGARUH TEKNOLOGI INFORMASI DAN KOMPETENSI APARATUR PENGELOLA KEUANGAN TERHADAP KUALITAS INFORMASI AKUNTANSI PADA SKPD DI KOTA MANADO Nantingkaseh, Ribka L.V; Ilat, Ventje; Rondonuwu, Sintje
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.12.2.17390.2017

Abstract

Quality of accounting information is a normative prerequisite that must be met in the preparation of financial statements so that accounting information generated can be useful for users of financial statement. This study aims to determine the effect of information technology and the competence of the financial management apparatus on the quality of accounting information on SPKD in Manado City. The data collected by through the spreading of questionnaires to 50 respondents which is the apparatus of financial management at SKPD in Manado City. The data were analyzed by using multiple linear regression analysis method with the help of SPSS 23 program. The result of this research indicates that information technology and competence of financial management apparatus have a positive and significant influence on the the quality of accounting information at SKPD in Manado City.Keywords : Information technology, Competence of financial management apparatus, Qualityof accounting information
INTENSIFIKASI PEMUNGUTAN PAJAK AIR TANAH SEBAGAI UPAYA MENINGKATKAN PENDAPATAN ASLI DAERAH KOTA TOMOHON Panekenan, Heine Glorina; Lambey, Linda; Rondonuwu, Sintje
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.13.03.20269.2018

Abstract

Intensifying the Ground Water Tax Collection is an effort in increasing and optimizing revenue by collecting the tax attentively, strictly, and deliberately. The implementation of intensifying the ground water tax collection in Tomohon City, especially at Local Financial Agency of Tomohon City, can be considered acceptable realizing the increases in the ground water tax income this year. This research method used in this thesis was descriptive method which is collecting the data from research outcome then analyzes it. Furthermore, a conclusion is drawn and the research type used was descriptive qualitative. The research findings showed that the process of intensifying the ground water tax collection at Local Financial Agency of Tomohon City is well implemented and according to applied regulation even though the goal set is not achieved, the revenue realization of ground water tax improved and therefore it becomes one of the locally-generated revenue of Tomohon City. Keywords : Ground-water tax, intensification, local tax, locally-generated revenue, efectiveness, efficiency.
PENERAPAN SISTEM ACTIVITY BASED COSTING SEBAGAI DASAR PENETAPAN TARIF LEMBAGA PENDIDIKAN PADA THE BRIDGE MANADO Popang, Andika Saputra; Pontoh, Winston; Rondonuwu, Sintje
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.02.19112.2018

Abstract

Activity Based Costing system (ABC) is an accounting system that calculates cost based on activities in a company and charge the cost to the product based on cost driver. Therefore, ABC system removes cost distortion that occurs on conventional accounting cost system, and is able to produce a more accurate cost value. This research aims to determine the difference between ABC and conventional cost system in determining the cost of goods sold in an educational institution at PT. Anugerah Bina Bersama Abadi. The results shows that cost of goods sold using the ABC system when compared to the conventional accounting cost on the English and TOEFL Class are lower, with a difference of Rp.21.746,6 and Rp.159.001,15 respectively, while higher on the Community Class with a difference of Rp.153.969,74.Rp.153.969,74.Keywords: Activity based costing, cost of goods sold
Co-Authors Assa, Yuuki Jonas John Away, Tesalonika Christoffelia Baba, Rian M. Belda, Tumilantouw Frety Emma Brigita, Waworuntu Gicella Dasmasela, Vicy M. David P.E Saerang David Saerang, David Doaly, Zefanya Jeane Grace B. Nangoi Harijanto Sabijono Heince R. N. Wokas Hendrik Manossoh, Hendrik Herman Karamoy Ilat, Veronica Inggriani Elim Jantje J. Tinangon Jantje Tinangon Jenny Morasa Jullie J Sondakh Kasenda, Tirsa Koho, Clever Clinton Kroma, Mutiara Pertiwi Lamia, Miranda Latulola, Anatasya Linda Lambey, Linda Lintje Kalangi Lomboan, Meiva F. Mamusung, Maryanti Kerol Mangowal, Marcelina C. Manik, Sutra Manuhutu, Yana Aprilia Maruru, Widya Masuara, Harlan H. Moray, Christian Morgan Muchtar, Maria Gabrielle Mumu, Ablessy Nantingkaseh, Ribka L.V Novelya Suoth, Novelya Noya, Vini E.M Oroh, Nelvie E. Oroh, Yosua H. Pakambi, Siska Cantika Panekenan, Heine Glorina Pangkey, Jacklyn N. D. Pelleng, Benaya Pontoh, Tiara A Popang, Andika Saputra Potalangi, Vinda Vebianti Punusingon, Natalia Salasa, Juliana Y.P SENOBUA, Sriwahyuni Setiono, Angelina Sharen Eflin Juniver Putong, Sharen Eflin Juniver Sigar, Preisia Simanjuntak, Lucyana Aprillya Soeda, Endri Brifio Stanly W. Alexander Suak, Victor Youbert Stenly Suci, Tri Sukma Melati Sumual, Jerikho Reagan Tampubolon, Tamara Cheryll Tania, Beauty Theresia Thebora, Patras Tinamberan, Stacia Treesje Runtu Tudje, Susanti Tumbelaka, Dean Enriqe Tutuhatunewa, Christine S. Usman, Yuliasari Ventje Ilat Winston Pontoh Wowor, Brigita Carmelia Wuwungan, Gabriela Thalia