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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat Journal of Governance, Taxation, and Auditing Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat
Meily Y. B. Kalalo, Meily Y. B.
Universitas Sam Ratulangi
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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ANALISIS PERHITUNGAN, PENYETORAN PAJAK AIR TANAH PADA KANTOR BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KABUPATEN MINAHASA Johannes, Steffie M.; Karamoy, Herman; Kalalo, Meily Y. B.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 9, No 1 (2021): JE VOL 9 NO 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (929.986 KB) | DOI: 10.35794/emba.v9i1.32655

Abstract

Tujuan penelitian ini adalah (1) untuk menganalisis menghitung dan penyetoran pajak air tanah untuk daerah Kabupaten Minahasa, (2) kendala-kendala yang dihadapi oleh Badan Pengelola Pajak dan Retribusi Daerah Kabupaten Minahasa dalam perhitungan dan penyetoran pajak air tanah (3) upaya-upaya untuk meningkatkan penerimaan pajak air tanah pada Kabupaten Minahasa. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian deskriptif kuantitatif. Metode analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif. Hasil penelitian menunjukkan bahwa  (1) Pelaksanaan perhitungan dan penyetoran yang dilakukan oleh Badan Pengelolaan Pajak dan Retribusi Daerah Kabupaten Minahasa sudah memenuhi target penerimaan pada tahun 2015-2016 namun pada tahun 2017-2018 menurun drastic dari tahun tahun sebelumnya.(2) Pada perhitungan dan penyetoran pajak masih terdapat  hambatan-hambatan seperti (a) masih banyaknya terdapat meteran air yang tidak berjalan/rusak pada wajib pajak yang menggunakan air tanah pada kegiatan operasional usahanya, (b) masih banyak wajib pajak yang menggunakan air tanah untuk kegiatan operasional usahanya tidak melaporkan pengambilan air tanah dan (c) belum melakukan pelaporan dan penyetoran yang benar sesuai Surat Ketetapan Pajak Daerah (SKPD) dan (3) Upaya yang dapat dilakukan dalam perhitungan dan penyetoran pajak Air Tanah dalam meningkatkan PAD pada Badan Pengelolaan Pajak dan Retribusi Daerah Kabupaten Minahasa dengan melakukan strategi sosialisasi yaitu dengan cara (a) menghimbau masyarakat agar patuh terhadap pajak daerahnya dan (b) menambah kesadaran masyarakat akan pentingnya membayar pajak serta (c) melakukan pengecekan langsung dengan mendatangi langsung wajib pajak yang menggunakan/memanfaatkan air tanah ke lapangan.Kata kunci: pajak air tanah, perhitungan, penyetoran
EVALUASI PENERIMAAN RETRIBUSI KEBERSIHAN DAN PAJAK PARKIR PADA BADAN PENDAPATAN DAERAH KOTA MANADO Manopo, Betria S. R.; Kalangi, Lintje; Kalalo, Meily Y. B.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 8, No 4 (2020): JE VOL 8 NO 4 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (563.636 KB) | DOI: 10.35794/emba.v8i4.31592

Abstract

Pajak daerah dan retribusi daerah merupakan sumber penerimaan terbesar dalam meningkatkan pendapatan asli daerah (PAD). Pajak parkir dan retribusi kebersihan merupakan salah satu dari sumber pendapatan asli daerah yang berperan penting dalam kemajuan pembangunan daerah di Kota Manado. Tujuan dari penelitian ini yaitu untuk mengetahui kontribusi penerimaan retribusi kebersihan dan pajak parkir terhadap pendapatan asli daerah (PAD) di Kota Manado. jenis penelitian yaitu penelitian kualitatif dan metode analisis yang digunakan dalam penelitian ini adalah analisis desktiptif kualitatif. Hasil penelitian yang diperoleh yaitu Kontribusi Retribusi Kebersihan terhadap pendapatan asli daerah Kota Manado pada tahun 2014 sampai dengan 2018 berkisar pada 1,22% hingga 1,83% dengan rata-rata kontribusi retribusi kebersihan sebesar 1,61% yang berarti tidak berkontribusi terhadap pendapatan asli daerah dan kontribusi pajak parkir terhadap pendapatan asli daerah Kota Manado pada tahun 2014 sampai dengan 2018 berkisar pada 2,29% hingga 3,47% dengan rata-rata kontribusi pajak parkir sebesar 2,7% yang berarti tidak berkontribusi terhadap pendapatan asli daerah. Kata Kunci: Kontribusi, Retribusi Kebersihan, Pajak Parkir, Pendapatan Asli Daerah.
PENERAPAN PERLAKUAN AKUNTANSI ASET TETAP BERDASARKAN PSAK NO. 16 PADA HOTEL ARVIEL GORONTALO Chandra, Vionalisa; Ilat, Ventje; Kalalo, Meily Y. B.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 3 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.3.30061.2020

Abstract

Assets remain the most important part in supporting the company's operational activities, especially for companies engaged in the hotel industry. Therefore, it is necessary to have an appropriate fixed asset accounting policy in accordance with PSAK No. 16. This study aims to determine how the recognition, measurement, and presentation of accounting for fixed assets based on PSAK No. 16 at the Arviel Gorontalo Hotel. This study uses qualitative approach that compares the actual situation with relevant theories related to the problem. The data obtained is the result of interviews and documentation. Analysis is done by comparing the financial statements of the Arviel Gorontalo Hotel with PSAK No. 16. The results show that the Arviel Hotel Gorontalo has not fully implemented the accounting for fixed assets in accordance with PSAK No. 16.
EVALUASI PENERAPAN SISTEM PENGENDALIAN INTERNAL TERHADAP PENGELOLAAN DANA KAS KECIL PADA PT. WAHANA WIRAWAN MANADO NISSAN – DATSUN MARTADINATA Djauhar, Nurdiyanti; Sondakh, Jullie J.; 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 (339.3 KB) | DOI: 10.35794/emba.v9i3.34721

Abstract

Kas kecil merupakan dana yang disediakan oleh suatu entitas untuk keperluan operasional yang nilai nominalnya relatif kecil, tetapi intensitas pengeluarannya tinggi, sehingga jumlah totalnya selama periode akuntansi besar, maka harus diperlukan pengendalian internal yang memadai agar tidak terjadi penyelewengan dana pada entitas. Penelitian ini bertujuan untuk mengevaluasi kesesuaian pengendalian internal terhadap pengelolaan dana kas kecil pada PT. Wahana Wirawan Manado berdasarkan 5 unsur pengendalian internal COSO (Committee of Sponsoring Organizations). Penelitian ini menggunakan metode analisis deskriptif kualitatif. Hasil penelitian menunjukan bahwa PT. Wahana Wirawan Manado dalam hal pengelolaan dana kas kecil mengguakan metode pencatatan imprest fund sistem (metode dana tetap). Sedangkan untuk sistem pengendalian internal terhadap pengelolaan dana kas kecil pada PT. Wahana Wirawan Manado berdasarkan 5 unsur sistem pengendalian internal COSO belum sepenuhnya sesuai karena, terdapat dua sub unsur dalam aktivitas pengendalian yaitu pemisahan tugas dan tanggung jawab serta dokumen dan catatan yang memadai belum sesuai dan dijalankan sengan baik, tetapi untuk unsur lingkungan pengendalian, penilaian risiko, informasi dan komunikasi, dan pemantauan telah sesuai dan dilaksanakan dengan baik berdasarkan pengendalian internal COSO. Kata kunci: pengendalian internal, COSO, kas kecil
PENERAPAN FULL COSTING SEBAGAI ALAT UNTUK MENGHITUNG HARGA POKOK PRODUKSI PADA UD. MANDIRI DESA PANGU KECAMATAN RATAHAN Lendombela, Tesalonika J.; Ilat, Ventje; Kalalo, Meily Y. B.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 9, No 1 (2021): JE VOL 9 NO 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (747.387 KB) | DOI: 10.35794/emba.v9i1.32401

Abstract

Penentuan harga pokok produksi yang tepat merupakan hal yang sangat penting, sebab harga jual produk yang ditetapkan perusahaan tergantung pada besar dan kecilnya harga pokok produksi. Tujuan Penelitian ini adalah untuk mengetahui perhitungan harga pokok produksi yang telah dilakukan oleh perusahaan dengan menggunakan metode Full Costing dalam memproduksi dodol salak. Metode analisis menggunakan metode penelitian deskriptif dengan pendekatan kualitatif. Teknik yang dilakukan dalam penelitian ini yaitu berupa data biaya produksi antara lain biaya bahan baku, biaya tenaga kerja, dan biaya overhead pabrik serta perhitungan harga pokok produksi menggunakan metode Full Costing. Berdasarkan hasil penelitian ini Harga pokok produksi yang dihitung menggunakan metode full costing lebih besar dibandingkan dengan harga produk yang dihitung dengan menggunakan perkiraan perusahaan. . Hal ini disebabkan karena penggolongan dan pengumpulan yang diajukan oleh perusahaan tidak diperhitungkan seluruh biaya yang dikorbankan. Berdasarkan deskripsi milik perusahaan dan perhitungan menurut metode full costing terdapat perbedaan pada harga pokok produksi dan harga jual.Kata kunci: Harga Pokok Produksi, Full Costing
ANALISIS PERBANDINGAN PENDAPATAN USAHA KOPRA PUTIH DENGAN MENGGUNAKAN PENGOLAHAN OVEN DAN SOLAR DRYER DOME DI UMKM JR AGRO INDONESIA Lawani, Pamela; Pangemanan, Sifrid S.; Kalalo, Meily Y. B.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 4 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.4.37144.2021

Abstract

White copra is dried fruit flesh through a drying process using a dryer so that the quality of the copra is better, the water content is small and clean. White copra is processed using two processes, namely oven processing and solar dryer dome. This study aims to analyze the comparison of white copra business income by using oven processing and solar dryer dome at JR Agro Indonesia. The data analysis method used is high and low Points, income analysis and R/C ratio. The results showed that the total production cost of processing the oven was Rp. 184,561,202 while the total production cost of processing the solar dryer dome was Rp. 189.991,500. Total revenue from oven processing is Rp. 240,000,000 then total revenue from solar dryer dome processing is Rp. 240,000,000 and income received using oven processing is Rp. 55,438,798 while income received using solar dryer dome processing is Rp. 50,008,500. it can be concluded that there is a comparison of the income received between the processing of the oven and the solar dryer dome. The results of the analysis of the cost efficiency of processing white copra using oven processing are 1.30 while the processing of solar dryer dome is 1.26. This means that white copra business using oven processing and solar dryer dome is cost efficient and feasible to run because the results are more than 1.
Analisis Cost-Volume-Profit Sebagai Alat Perencanaan Laba Jangka Pendek Pada Cousin Coffee & Eatery Lengkong, Angelina Elsy; Pontoh, Winston; Kalalo, Meily Y. B.
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol 5, No 2 (2022): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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

Abstract

Cost Volume Profit analysis is a management tool in conducting profit planning for the company. Cost Volume Profit analysis can make it easier for companies to determine revenue targets and the amount of costs incurred in an effort to achieve profit targets. This analysis has several components of analysis including contribution margin, break even point, margin of safety and operating leverage, shut down point and profit target analysis. The purpose of this study is to determine the profit planning at PT. Air Manado by using Cost-Volume-Profit analysis. The research method used is descriptive method. Based on the results of this study it is known that the cost profit volume analysis for the profit planning in 2022 showed that Cousin Coffee & Eatery was able to cover its fixed costs and earn a profit with a contribution margin of Rp333,976,953 or 77%. Cousin Coffee & Eatery is at breakeven point of Rp31,969,264 if it is able to reach a sales volume of Rp429,773,456. While the margin of safety, sales can decline so as not to cause losses is Rp397,804,192 or 92.56%. Then for operating leverage shows the number 1.08. Furthermore, the shut down point for profit planning of 2022 Cousin Coffee & Eatery in 2022 is at its closing point of Rp31,969,264 which means Cousin Coffee & Eatery must generate sales above that amount in order to finance its cash costs. To get a 50% increase in profit or profit of Rp309,360,620, Cousin Coffee & Eatery must increase sales by Rp429,773,456. Variable costs will also increase following the increase in production costs, while fixed costs are assumed to be constant or unchanged.
Analysis of Accounting Treatment of Income Based on Psak No. 72 At PT. Pegadaian Regional V Manado Office LASALEWO, Ummi Aiman; SONDAKH, Jullie J.; KALALO, Meily Y. B.
Journal of Governance, Taxation and Auditing Vol. 2 No. 3 (2024): Journal of Governance, Taxation and Auditing (January - March 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i3.890

Abstract

Revenue is an essential component in a company's profit and loss report, which influences the company's sustainability. The greater the income earned, the more the company will profit, and vice versa. Therefore, the accounting treatment of income must be by applicable financial accounting standards to present the company's financial reports fairly and accurately. This research aims to determine how income accounting is treated based on PSAK No. 72 at PT. Pegadaian Regional Office V Manado. This type of research uses descriptive qualitative research methods. The data collection methods used in this research are interviews and documentation. The results of research that has been carried out show that the recognition, measurement, and presentation of income at PT. Pegadaian Regional Office V Manado is by PSAK No. 72; it is just that the disclosure is not entirely by PSAK No. 72 because it has yet to disclose the separation of income based on the classification of nature, amount, and time.
Evaluasi pengelolaan dana Bantuan Operasional Sekolah (BOS) di SD Negeri 76 Manado Turambi, Krisno; Budiarso, Novi Swandari; Kalalo, Meily Y. B.
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.150

Abstract

The School Operational Assistance (BOS) program is an initiative of the Indonesian government to support school operational costs and improve the quality of education. However, in its implementation, misuse of funds often occurs which affects accountability. Based on this problem, this study aims to evaluate the mechanism of management, use and accountability of BOS funds with the research object SD Negeri 76 Manado based on Permendikbudristek Number 63 of 2023. The research method used was descriptive qualitative, with data collected through interview sessions and documentation. The results showed that the BOS fund management mechanism at SD Negeri 76 Manado had followed the applicable regulations, but there were several obstacles such as changes in the price of goods that affected budget planning. In the use of funds, allocations were made in stages for two semesters and adjusted based on an evaluation of actual needs. Accountability is carried out through a report on the realization of the use of funds prepared every semester. The study concludes that despite efforts to manage funds transparency and accountability, improvements are still needed in supervision and planning adjustments to overcome external constraints and ensure more efficient use of funds. In relation to unforeseen needs, including the cost of emergency repairs, health and security costs, and the procurement of additional teaching materials, there was no effective mechanism for managing the use of BOS funds.
Analisis penentuan harga pokok produksi menggunakan metode full costing dan variable costing dalam penetapan harga jual Sambal Roa Chef Kenneth (Studi pada UD Cinta Kasih Manado) Rembet, Jillsticia; Tirayoh, Victorina Z.; Kalalo, Meily Y. B.
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.133

Abstract

UD Cinta Kasih Manado is a business that processes and produces garfish chili sauce. UD Cinta Kasih is still calculating the cost of production in determining product selling prices in a simple way, not yet classifying costs according to cost elements. The aim of this study is to determine the calculation of the cost of production using full costing and variable costing methods in determining the selling price of “Sambal Roa” by Chef Kenneth. The method used is descriptive qualitative with data collection through interviews. The results show that the calculation of the cost of production according to UD Cinta Kasih produces different results from calculations using the full costing and variable costing methods. The difference in value is obtained because the company's method only includes some factory overhead costs in calculating the cost of production. Calculation of the cost of production using the full costing method produces higher results than calculation results using the variable costing method. This is because in calculations using the variable costing method, fixed factory overhead costs are not taken into account. UD Cinta Kasih should apply the full costing method to calculate the cost of production in determining selling prices. The full costing method takes into account all costs related to the production process, thereby helping to implement resource efficiency in production activities, preventing the risk of loss, and for long-term profit planning.
Co-Authors Agus T. Poputra Anggaria, Astria Anggi Kartika Kumaat, Anggi Kartika Billy Ch. G. Rattu, Billy Ch. G. Chandra, Vionalisa Dalipang, Marre Ika David P. E. Saerang Djauhar, Nurdiyanti Evaliana Marantika Akay, Evaliana Marantika Gerungai, Natalia Y. T. Gosal, Sharon Gloria Grace B. Nangoi Grace B. Nangoy Harijanto Sabijono Hendrik Manossoh, Hendrik Herman Karamoy Jantje J. Tinangon Jenny Morasa Johannes, Steffie M. Jullie J Sondakh Karels, Hana Glorya Kodong, Tessa Isabel LASALEWO, Ummi Aiman Lawani, Pamela Lendombela, Tesalonika J. Lengkong, Angelina Elsy Lintje Kalangi Lintong, Felia Lohonauman, Hans Loong, Jessica Lianita Agnelleide Mamahit, Debora Cindy Manopo, Betria S. R. Manumbalang, Ireynda Matheos, Militia Novi Swandari Budiarso Paat, Harry Patrick Rembet, Jillsticia Rizka Amerchia Woruntu, Rizka Amerchia Rotti, Marvini Rini Sembiring, Maya B. Siby, Shelby Estereniy Sifrid S. Pangemanan Soei, Reynaldo Soeiswanto Stanly W. Alexander Syermi S.E. Mintalangi Takalamingan, Hibatullah Fauzan Tiow, Angelica Gabriela Titarsole, Vettriany Treesje Runtu Tuju, Edward Fredrik Tumurang, Dewi Octavia Turambi, Krisno Usman, Yuliasari Ventje Ilat Victorina Z. Tirayoh Wijaya, Melinda Miranda Winston Pontoh