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All Journal JURNAL PEMBANGUNAN DAN KEUANGAN DAERAH JURNAL RISET AKUNTANSI DAN AUDITING JURNAL RISET AKUNTANSI GOING CONCERN JURNAL BERKALA ILMIAH EFISIENSI JURNAL LPPM BIDANG EKOSOSBUDKUM
David Saerang, David
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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ANALISIS PENERAPAN SISTEM INFORMASI PERPAJAKAN ATAS PEREKAMAN SURAT PEMBERIITAHUAN SPT PADA KANTOR PELAYANA PAJAK (KPP) PRATAMA BITUNG Huda, Fadila; Saerang, David; Elim, Inggriani
Jurnal Berkala Ilmiah Efisiensi Vol 15, No 3 (2015): Jurnal Berkala Ilmiah Efisiensi
Publisher : Sam Ratulangi University

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Abstract

Membayar pajak merupakan kewajiban oleh setiap masyarakat, dan hak pemerintah untuk memungutnya. Penelitian ini bertujuan untuk mengetahui dan menilai penerapan system informasi perpajakan, kendala dan kesulitan maupun proses mekanisme perekaman SPT dalam penerapan sistem informasi di KPP Pratama Bitung. KPP Pratama Bitung mengaplikasikan mekanisme sistem SIPMOD dan SIDJP pada pertengahan tahun 2012. Hasil penelitian menunjukkan bahwa kemampuan KPP Pratama Bitung dalam memproses dan merekam SPT, meningkat secara signifikan. KPP Pratama Bitung mampu merekam 800 - 900 SPT setiap harinya. Waktu yang dibutuhkan dalam proses perekaman setiap wajib pajak hanya memerlukan waktu kurang dari 10 menit. Fasilitas drop box memiliki andil yang cukup besar sebagai media pelayanan dari wajib pajak ke petugas TPT. Menjamurnya budaya ketidak jujuran dalam pelaporan pajak serta kesalahan manusia dalam proses perekaman SPT di KPP Pratama Bitung masih sering ditemukan. Kata kunci: Pajak, SPT Masa, SPT Tahunan, Perekaman
IMPLEMENTASI PENGALOKASIAN DANA PAJAK (EARMARKING TAX) DARI PENERIMAAN PAJAK ROKOK TERHADAP UPAYA KESEHATAN MASYARAKAT DI PROVINSI SULAWESI UTARA Tambing, Damayanti Rante; Saerang, David; Wokas, Heince
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.12.01.17143.2017

Abstract

The cigarette tax is applied in the province of North Sulawesi in 2014. Cigarette tax is a regulate tax that is specific to the health, then the purpose of applying cigarette tax is to protect the public against the dangers of cigarettes. Therefore, cigarette tax in earmarking tax policy is allocated at least 50% for public health service. The purpose of this study is to analyze the implementation of earmarking tax of Cigarettes tax to public health services in North Sulawesi Province has been in accordance with applicable legislation. The method used is descriptive qualitative. The results of this study can be seen that for the year 2016, earmarking tax policy of tobacco tax has not been applied in accordance with the appropriate. This is because spending on public health efforts has not reached the minimum value of 50% of tax revenues for provinces. Earmarking tax in North Sulawesi province runs with revenue and expenditure budget system (APBD), which is implemented through the regional public treasury account (RKUD) in terms of income and expenditure. Dinas Kesehatan as an agency that budgeted for public health effort would improve public health service standard by maximizing spending for the designation. Agencies related to the cigarette tax budgeting policy would prescribe standard operating procedures so that control over these policies can be done as appropriateKeywords: Earmarking tax policy, cigarette tax
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 RASIO KEUANGAN DALAM MEMPREDIKSI PERUBAHAN LABA DI MASA YANG AKAN DATANG PADA PT.BANK RAKYAT INDONESIA Tbk (Persero) Pangerapan, Cyndia; Saerang, David; Wokas, Heince
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.12.2.17882.2017

Abstract

In predicting the financial condition of banks it need relevant, accurate and reliable financial information and useful for internal and external parties the bank itself and presented in the financial statements. This research was conducted at PT. Bank Rakyat Indonesia (Persero) Tbk which is enganged in the banking business. The research obective was to analze the predictive ability of financial ratios in the case ROE, PER and Turnover Total Assets to change in earnings in the future. Data analysis method uses is multiple linear regression analysis with the help of SPSS Software.Keywords: ROE, PER, turnover total assets
ANALISIS POTENSI, EFEKTIFITAS DAN KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN TANA TORAJA Tonapa, Hesty Reny; Saerang, David; Mawikere, Lidia
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.12.01.17145.2017

Abstract

The purpose of this study was to calculate how much is the potential, the effectiveness and contributions of Hotel taxes in Tana Toraja as one of the source of regional revenue. This research is using descriptive method by analyzing the realization data of hotel Taxes in 2011-2015. The results showed that the potential of hotel taxes has not been achieved optimally because the actual revenues still well below its potential and the difference between the actual and potential of hotel taxes reached Rp. 891,981,757 in 2015. The results of this study also shows that the effectiveness of hotel taxes has been effective where the level of effectiveness of hotel Taxes has reached the effectiveness criteria.Keywords: PAD, Potency, Effectiveness
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
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PEGAWAI NEGERI SIPIL KOTA MANADO Londong, Christine Amelia; Saerang, David; Koleangan, Rosalina
JURNAL PEMBANGUNAN EKONOMI DAN KEUANGAN DAERAH Vol 17, No 2 (2015)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jpekd.10251.17.2.2015

Abstract

Abstrak Pengembangan daerah dalam melaksanakan pendelegasian wewenang serta anggaran dari pusat ke daerah dalam bentuk otonomi menjadi kesempatan sekaligus momok menakutkan apabila tak bisa dikelola dengan baik, apalagi dengan banyaknya kebutuhan serta keinginan masyarakat di daerah yang perlu untuk diperhatikan dan berimplikasi pada kebijakan yang dibuat oleh pemerintah sebagai pengambil keputusan. Kinerja pegawai menjadi salah satu hal yang paling dituntut dalam pelaksanaanya, apakah sudah benar-benar melihat kebutuhan masyarakat dalam memberi pelayanan dan mengambil keputusan. Dalam penelitian ini digunakan data primer dengan metode Ordinary Least Square dengan analisis regresi berganda untuk melihat seberapa besar factor-faktor independen yang ditentukan memberikan pengaruh pada kinerja pegawai. Dari hasil perhitungan didapati baik secara parsial variable pelatihan, motivasi pegawai dan distribusi pekerjaan maupun secara simultan terhadap kinerja pegawai menunjukan hasil R Square sebesar 0,766 yang artinya 76,6 persen kinerja pegawai negeri sispil kota Manado dipengaruhi oleh variable yang ada di dalam penelitian sedangkan sisanya dipengaruhi oleh factor lain yang tidak ada dalam penelitian.   Kata kunci : otonomi daerah, kinerja, motivasi, pelatihan, distribusi kerja Abstract Regional development in implementing the delegation of authority and budget of the center to the regions in the form of autonomy into opportunities and frightening if it can not be managed properly, especially with the many needs and wishes of the people in the area that need to be considered and the implications for the policies made by the government as a taker decision. Employee performance became one of the most demanded in its implementation, whether it actually saw the needs of society in providing services and making decisions. This study used primary data with Ordinary Least Square method with multiple regression analysis to see how big factors specified independent influence on employee performance. From the calculation of the variable found to be either partially training, motivation and distribution of work and simultaneously towards employee performance showed the results of R Square of 0.766, which means 76.6 percent of the performance of civil servants sispil Manado city is influenced by variables in the study while the remaining affected by other factors that were not in the study.   Keywords: autonomy, performance, motivation, training, labor distribution
ANALISIS PERUBAHAN STRUKTUR EKONOMI KOTA MANADO Moningka, Moreyne Inocencia; Saerang, David; Rotinsulu, Debby Christina
JURNAL PEMBANGUNAN EKONOMI DAN KEUANGAN DAERAH Vol 17, No 2 (2015)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jpekd.10252.17.2.2015

Abstract

Abstrak Pembangunan ekonomi di daerah menjadi salah satu tujuan utama dari pembagian wewenang dari pemerintah pusat ke daerah, daerah tentunya harus meningkatkan kinerjanya dalam membangun struktur-struktur ekonomi yang dimiliki dengan mengembangkan potensi ekonomi dari struktur primer menjadi sekunder dan tersier, guna meningkatkan kesejahteraan ekonomi masyarakat yang ada. Dalam penelitian ini digunakan model analisis Location Quitient dan Shift Share. Untuk melihat peningkatan ekonomi yang terjadi dan seberapa jauh perubahan sturktur ekonomi yang terjadi di kota Manado dengan membandingkannya bersama daerah yang ada satu tingkat di atasnya yakni provinsi Sulawesi Utara. Dari hasil perhitungan didapati  sector-sektor ekonomi unggulan di kota Manado adalah Perdagangan, hotel restaurant, pengangkutan komunikasi, keuangan persewaan, jasa perusahaan, dan jasa-jasa dengan hasil LQ 1.69, 1.43, 1.57, 1.26 selama tahun penelitian. Sementara untuk hasil shift share selama periode studi didapati pertambahan nilay PDRBRp.2,589,923,130,000,- selama periode tahun 2004-2013. Besarnya pertumbuhan nilai PDRB Kota Manado tersebut di pengaruhi oleh perkembangan  nilai PDRB di Provinsi Sulawesi Utara, dimana pada tahun 2004 mencapai angka sebesar Rp. 3,716,188,700,000 kemudian pada tahun 2009 mencapai angka sebesar Rp. 7,059,999,160,000. Dengan demikian jumlah pertambahan nilai PDRB di Kota Manado yang dipengaruhi oleh pertumbuhan nilai PDRB Provinsi Sulawesi Utara adalah sebesar Rp. 2,589,923,13,000,-.   Kata Kunci : Pendapatan Domestik Regional Bruto (PDRB), Kemandirian. Abstract   Economic development in the region became one of the main objectives of the division of authority from the central government to the regions, the area would have to improve its performance in building structures owned economy by developing the economic potential of the primary structure into secondary and tertiary, in order to improve the economic welfare of existing community , This study used analysis model Location Quitient and Shift Share. To see an increase in the economy is going and how far changes in economic structures that occur in the city of Manado by comparing together the area there is one level above the North Sulawesi province. From the calculation results are found leading economic sectors in the city of Manado is trade, hotel restaurant, transportation, communications, financial leasing, corporate services, and services with the result LQ 1.69, 1:43, 1:57, 1:26 over years of research. As for the result of share shifts during the study period was found accretion nilay PDRBRp.2,589,923,130,000, - during the period 2004-2013. The amount of growth in the value of GDP Manado is influenced by the development of the value of GDP in North Sulawesi province, which in 2004 reached Rp. 3,716,188,700,000 later in 2009 reached Rp. 7,059,999,160,000. Thus the total value added GDP in Manado City are affected by the value of GDP growth in North Sulawesi is Rp. 2,589,923,13,000, -.   Keywords: Gross Regional Domestic Product (GDP), Independence 
Analisis Kendala Penyelesaian Tindak Lanjut Hasil Pemeriksaan BPK Pada Pemerintah Provinsi Gorontalo PONGOLIU, RAHMI RAMADHAN; SAERANG, DAVID; MANOSSOH, HENDRIK
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 8, No 1 (2017): Goodwill Vol. 8 No. 1 Juni 2017
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v8i1.15254

Abstract

Abstrack. Follow-up audit results is one indicator to determine the successful of an audit process. Law Number 15 of 2004 stipulates that follow-up activities on the recommendation of the audit BPK on Local Government Financial Statement (LKPD) are the responsibility that must be implemented by the entity. Recommendations are improvement on the things that need to be supervised and monitored in order to audit not only limited to giving opinions but more into the financial management improvements that the accountability is aspired to be realized better. Low completion of follow-up on the results of BPK could be an indication that the regional government has not fully committed to implementing the recommendations follow-up given by the examiner. This study is aimed to analyze the obstacles faced by SKPD of Gorontalo Province and the efforts that have been did by the Provincial Government of Gorontalo in order to accelerate the completion of the follow-up audit results of BPK. This study used a qualitative method with case study approach and the Government of Gorontalo Province as the research object with 4 (four) SKPD which is considered to represent the entity of Gorontalo Provincial Government with regard to several factors, namely the completion status of follow-up; the magnitude of the amount managed; the complexity of the activities; public service functions; and the internal audit function. Data was obtained by in-depth interviews, observation and documentation study in 4 (four) SKPD. The key informants were purposively determined to get the right information and accurate based on the following criteria: authoritativeness to the implementation of the follow-up, in charge of finding materials, preparing materials follow-up report, to master the problems of programs and activities, findings related parties, and the internal audit. Results showed that the constraints faced SKPD in following up the audit report of BPK, namely: lack of organizational commitment; weak internal control systems; findings related parties have died/retired/address unknown; rotation of employees; and disagreements over the results of the examination.Keywords: audit findings, financial statements, constraints and efforts of the provincial government, and follow-upAbstrak. Tindak lanjut hasil pemeriksaan merupakan salah satu indikator keberhasilan suatu pemeriksaan. Undang-Undang Nomor 15 Tahun 2004 mengamanatkan bahwa kegiatan tindak lanjut atas rekomendasi hasil pemeriksaan BPK atas Laporan Keuangan Pemerintah Daerah (LKPD) merupakan tanggungjawab yang harus dilaksanakan oleh entitas. Rekomendasi merupakan perbaikan terhadap hal yang perlu diawasi dan dimonitoring agar audit yang dilakukan tidak hanya sebatas pemberian opini tetapi lebih kedalam perbaikan pengelolaan keuangan agar akuntabilitas yang dicita-citakan dapat terwujud dengan lebih baik.Rendahnya penyelesaian tindak lanjut rekomendasi hasil pemeriksaan BPK dapat menjadi indikasi bahwa Pemerintah Daerah belum sepenuhnya berkomitmen dalam melaksanakan rekomendasi tindak lanjut yang diberikan oleh pemeriksa.Penelitian ini bertujuan untuk menganalisis kendala-kendala apa saja yang dihadapi oleh SKPD Provinsi Gorontalo serta upaya-upaya yang telah dilakukakan oleh Pemerintah Provinsi Gorontalo dalam rangka percepatan penyelesaian tindak lanjut hasil pemeriksaan BPK. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus dan Pemerintah Provinsi Gorontalosebagai objek penelitian yaitu 4 (empat) SKPD yang dianggap mewakili entitas Pemerintah Provinsi Gorontalo dengan memperhatikan beberapa faktor yaitu status penyelesaian tindak lanjut; besarnya jumlah anggaran yang dikelola; kompleksitas kegiatan; fungsi layanan publik; dan fungsi pengawas internal. Data diperoleh melalui teknik wawancara mendalam, pengamatan, dan studi dokumentasi pada 4 (empat) SKPD. Informan kunci ditentukan secara purposif untuk mendapatkan hasil informasi yang tepat dan akurat berdasarkan kriteria antara lain :mempunyai kewenangan terhadap pelaksanaan tindak lanjut, membidangi materi temuan, menyusun bahan laporan tindak lanjut, menguasai permasalahan program dan kegiatan, pihak terkait temuan, dan pengawas internal. Hasil penelitian menunjukkan adanya kendala-kendala yang dihadapi SKPD dalam menindaklanjuti hasil pemeriksaan BPK yaitu : (1) kurangnya komitmen organisasional; (2) lemahnya sistem pengendalian intern; (3) pihak terkait temuan telah meninggal/pensiun/alamat tidak diketahui; (4) rotasi pegawai; dan (5) adanya ketidaksepakatan atas hasil pemeriksaan.Kata Kunci : hasil pemeriksaan, laporan keuangan,kendala dan upaya pemerintah provinsi, dan tindak lanjut
ANALISIS PENERAPAN WITHHOLDING TAX SYSTEM TERHADAP PAJAK PENERANGAN JALAN DI KAB. MINAHASA UTARA PADA PT. PLN (PERSERO) WILAYAH SULUTTENGGO Tanod, Sendi; Saerang, David; Pontoh, Winston
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.13.03.20105.2018

Abstract

Street lighting tax is territorial tax which is paid by the tax payer as electricity supplier, street lighting tax is collected at the same times with electricity bill payment by PLN customers. The purpose of this research is to analyze the application of withholding tax system in terms of cutting, deposit and reporting of Street Lighting Tax by PT. PLN (Persero) Area Suluttenggo. This research uses descriptive analysis method, which is done by interview and documentation. The results of the study show the Road Lighting Tax in the District North Minahasa by PT. PLN (Persero) Area Suluttenggo Region has been in accordance with the Law No.28 of 2009 and regent of the District north Minahasa No.34 of 2016. For liquefaction road tax refund shall be remitted to the regional treasury through a bank Sulut and in a few months in 2016 there shall be a delay in depositing which is not in accordance with the due date of the fifteenth of the ensuing month, in the case of reporting of PT. PLN (Persero) Area Suluttenggo Region has included Local Tax Payer (SSPD) for each month.Keywords: tax holding system, street lightning tax
Co-Authors Christine Amelia Londong, Christine Amelia Debby Christina Rotinsulu Dhullo Affandi Fadila Huda, Fadila Heince Wokas Hendrik Gamaliel Hendrik Manossoh, Hendrik Inggriani Elim Karundeng, Angellica Lidia Mawikere Moreyne Inocencia Moningka, Moreyne Inocencia Pangerapan, Cyndia PONGOLIU, RAHMI RAMADHAN Rosalina Koleangan Sintje Rondonuwu, Sintje Siwu, Sweetly Tambing, Damayanti Rante Tandaju, Chrisvivany Eugenia Revita Tanod, Sendi Tonapa, Hesty Reny Tudje, Susanti Victorina Z. Tirayoh Winston Pontoh