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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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IPTEKS SISTEM PELAPORAN AKUNTANSI BANK INDONESIA Sigar, Preisia; Rondonuwu, Sintje
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.2.02.2018.21724

Abstract

Bank Indonesia is the Central Bank. The Central Bank is the center of monetary policy and monetary stability in Indonesia. As a Central Bank certainly has a system in accounting reporting. Based on research conducted at BI and existing discussions, the conclusion that can be taken is that BI adheres to the system issued by the Bank Indonesia Accounting Policy (KAKBI) based on the Bank Indonesia Governor Regulation (PDGBI). Suggestion that BI continues to improve transparency and accountability so that the quality of bank Indonesia reporting system information is accurate and reliable. Keywords: accounting system, repportimg
IPTEKS ANALISIS SWOT TENTANG PERKEMBANGAN PASAR PINASUNGKULAN SAGERAT Moray, Christian Morgan; Rondonuwu, Sintje
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.2.02.2018.21699

Abstract

Swot analysis is a problem solving process in determining the best strategy for the progress of the organization by looking at aspects of strengths, weaknesses, opportunities and threats. Swot analysis is accompanied by looking at the efas ifas and swot matrix for measuring the strategy assessment that will be taken. SWOT analysis process by identifying internal factors and external factors by means of data collection and field surveys aimed at obtaining aspects in internal factors and external factors. aspects of strengths and weaknesses are internal because they start from within the organization itself, while aspects of opportunities and threats are included in the external because they originate outside the organization, then the process is continued by connecting internal and external factors in the SWOT matrix to get four strategies, namely how to exploit opportunities, how weaknesses take advantage of opportunities, how strengths minimize threats and how weaknesses and threats seek solutions. from these results can be reflected which strategy is the best to run.Keywords : Strategic planning ,evaluate strenghs, evaluate weaknesses, evaluate opportunities, evaluate threats
IPTEKS PERLAKUAN AKUNTANSI OPERATING LEASE DI DEALER HINO MANADO Wowor, Brigita Carmelia; Rondonuwu, Sintje
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.2.02.2018.21629

Abstract

Nowadays, it cannot be denied that a large level of innovation in the automotive business sector has opened up so many opportunities to develop ourselves, express creativity, and put ideas into the business world. This was seen by Dealer HINO Manado as a good business opportunity to develop the company's revenue sources, in the form of fixed asset leases. However, to optimize profitability through this type of business, the accounting treatment for leases must also be carried out in accordance with applicable standards. In this case, the Dealer HINO Manado rents out fixed assets using the operating lease as the basis for accounting treatment. This study aims to find out how the accounting treatment for operating leases is applied at the Dealer HINO Manado. The Ipteks method used is the application of the operating lease accounting treatment by taking into account the recording criteria in accordance with the applicable accounting standards, namely recording assets, using the method of calculating prices, accumulating depreciation and recognizing gains and losses.
IPTEKS PERHITUNGAN PAJAK PENGHASILAN (PPh) PASAL 21 UNTUK TAMBAHAN PENGHASILAN PEGAWAI NEGERI SIPIL DI DINAS TENAGA KERJA KOTA MANADO Mumu, Ablessy; Latulola, Anatasya; Rondonuwu, Sintje
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.2.02.2018.21720

Abstract

In improving the quality and performance of civil servants in government agencies, a rule is made regarding the addition of employee income which is income outside of salary which must be subject to income tax  article 21. This research aims to examine the calculation of income tax article 21 for civil servants civil in Dinas Tenaga Kerja Manado society is in accordance with applicable regulations, also aims to add insight into aspects of taxation, especially in calculating income tax article 21. The method used is representative of the quantitative data obtained from the object of service. While the technique of application is to collect quantitative data in the form of numbers and calculations, then based on these data testing is done in order to convince a theory issued.Keywords : Income tax, Additional income
IPTEKS PENERAPAN AKUNTANSI KAS KECIL PADA PT. PLN (PERSERO) RAYON MANADO SELATAN Usman, Yuliasari; Rondonuwu, Sintje
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.2.02.2018.21630

Abstract

The application of petty cash accounting for companies is very important because with the existence of petty cash each company activities will run more efficiently. The use of small cash accounts is considered by some companies to be very helpful in the company's operations that are important and fast needed so that the use of small cash accounts is more efficient than cash accounts. PT. PLN South Manado Rayon also uses or applies small cash accounting because the Rayon Unit itself requires important and fast management needed so that it cannot use a cash account whose expenditure requires checks or demand deposits. This study explains how the application of petty cash at PT. PLN South Manado Rayon and use what recording method for petty cash itself.Keywords: Petty Cash, Recording and Reporting Methods
PERAN PUBLIC RELATIONS TERHADAP MENINGKATKAN CITRA PERUSAHAAN PT. TRAKINDO MANADO Rondonuwu, Sintje
JURNAL ADMINISTRASI PUBLIK Vol 3, No 42 (2016)
Publisher : Sam Ratulangi University

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Abstract

ABSTRACt: It is the strategy of public relations that can maintain the corporate image of PT. Trakindo ofManado. This can be scen from the result of the research held in the PT. Trakindo. There are eightresponalent we interview and their answer is the etnology of public relations of PT. Trakindo of Manadomaintain the corporate image of it self and also because it has its vision and mission and then it appliesthe good corporate governance aand code of conduct. Using the six clssification of kenneth boulding, theanalysis of mmine has shown that 36 item have given the coower that PT. Trakindo of Manado cru bemaintainng the corporate image, even its corporate image is strong and mative. In coclusion the sstrategyof public relations of PT.Trakindo of Manado can be maintrining its corporate image, even its corporateimge is strong and nature.Key Words : Public Raltions, maintraining, corporate image
PERANAN OPINION LEADER DALAM MENYAMPAIKAN PESAN TENTANG PEMBANGUNAN DESA DI DESA LANTUNG KECAMATAN WORI KABUPATEN MINAHASA UTARA Rondonuwu, Sintje
JURNAL ADMINISTRASI PUBLIK Vol 3, No 45 (2017)
Publisher : Sam Ratulangi University

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Abstract

Opinion Leaders is people who has capability to deliver message and also has experience andknowledge about information that can change the the other people mindset or behavior.The characteristic of the opinion leader is usually the first people who takes an initiative tocommunicate and contact the community to spread the information. The community often meetthe opinion leader in order to seek for information, that is why the opinion leader can be calledas an source of information. The opinion leader and the society or community shared the sameinterest in order to implement the village development. The success of the village developmentcan be occurred if the opinion leader takes a role in the village development process.Keywords: Role of Opinion Leader, Village Development
PERANAN HUMAN RELATIONS DALAM MENINGKATKAN KINERJA PEGAWAI DI KANTOR KECAMATAN WORI KABUPATEN MINAHASA UTARA Rondonuwu, Sintje
JURNAL ADMINISTRASI PUBLIK Vol 1, No 1 (2014)
Publisher : Sam Ratulangi University

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Abstract

Abstract: Human relations is an important aspect to succeed personal or group communication.Human relations is also the part of the leader or manager in an organization, because the leaderalmost spent every day doing lot of communication vertically and horizontall y. Human relationactivity can be done in every situation occurred in every aspect of life. Human relation alsoaffect the opinion, behavior and attitude. Human relation is important to increase organizationalperformance especially the servant performance.Kata kunci: Human Relations, Performance
JURNALISME DAN PENGETAHUAN YANG BENAR Rondonuwu, Sintje
JURNAL ADMINISTRASI PUBLIK Vol 1, No 043 (2016)
Publisher : Sam Ratulangi University

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Abstract

ABSTRAC: Nowadays we have a beg tlord of what m call as business journalism, business of groupinternet or business of political party. Theis journalism is not in its ctrict censse a journaslism , since thejournalistic or journalism has to give the they needs of people for the real and true knowledge so that theycan arrange theirselves and grt a free life. To do this, let us learn from the cognitive psycology that teacchus that the knowletge in intelect, but he has to grew the knowledge until he has a thinking, reasoming,learning, proplem solving and decisons making. However, journalism or journakistic in cronproses has tobe based on principle and theary, and has be grounded on need and true knowladge, since in there thescientific knowledge or true knowledge has to be in growing.Key woords : Journalism, Kognotive psycology, true knoeledge
ANALISIS PENGENDALIAN INTERN DAN SISTEM PEMBAYARAN DANA PENSIUN BULANAN PADA PT. TASPEN (PERSERO) CABANG MANADO Setiono, Angelina; Elim, Inggriani; Rondonuwu, Sintje
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 5, No 2 (2017): JE. VOL. 5 NO 2 (2017) HAL. 2286
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (905.502 KB) | DOI: 10.35794/emba.v5i2.16630

Abstract

Abstrak: Program pensiun merupakan jaminan hari tua berupa pemberian uang setiap bulan kepada Pegawai Negeri Sipil ataupun pegawai swasta. Tujuan program pensiun adalah untuk memberikan jaminan hari tua bagi pegawai negeri/swasta pada saat mencapai usia pensiun. Dana Pensiun adalah hak seseorang untuk memperoleh penghasilan setelah bekerja sekian tahun dan sudah memasuki masa usia pensiun atau ada sebab-sebab lain sesuai dengan perjanjian yang telah ditetapkan. Tujuan dari penelitian ini untuk mengetahui adanya pengawasan intern atas pembayaran pensiun dan mengetahui penyelesaian kendala keterlambatan dalam bagian sistem pembayaran. Jenis penelitian yang digunakan dalam dalam penelitian ini adalah jenis penelitian deskriptif pendekatan kualitatif. Hasil penelitian menunjukan bahwa dalam pengendalian intern yang diterapkan PT. Taspen (persero) Cabang Manado telah efektif dibuktikan dari perbandingan yang diterapkan dengan teori pengendalian intern (aktivitas pengendalian) dan dalam penyelesaian kendala keterlambatan belum efektif.Kata kunci: Pengendalian intern, sistem pembayaran, Dana Pensiun
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