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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN JURNAL BERKALA ILMIAH EFISIENSI ACCOUNTABILITY JURNAL ADMINISTRASI BISNIS JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat Indonesia Accounting Journal Formosa Journal of Applied Sciences (FJAS) The Contrarian: Finance, Accounting, and Business Research Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat
Hendrik Manossoh, Hendrik
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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EVALUASI PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN NO. 18 MENGENAI AKUNTANSI DANA PENSIUN PADA DANA PENSIUN PT. BANK SULUT Sembung, Stefanny Tabita Mutiara; Sondakh, Jullie J; Manossoh, Hendrik
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 10, No 4 (2015)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.10.4.10515.2015

Abstract

Working to meet the needs of this future is not enough. Concerns arise when one thinks of how one day when he is not in the productive age again. In the 70s the retirement program is only held by civil servants and the military alone, but began to enter the era of the 90s and especially after the issuance of  Law No. 11 of 1992 regulating the pensions, the right to a pension fund is open to all workers, private and individual. There are two pension funds accounting reporting rules, regulations under SFAS No. 18 and regulations of the Chairman of Capital Market Supervisory Agency and Financial Institution No. PER-05/BL/2012. This study used a qualitative method starts with collecting relevant data, then comparing the suitability of the application of the pension fund accounting set forth in SFAS No. 18 and regulations of the Chairman of Capital Market Supervisory Agency and Financial Institution No. PER-05/BL/2012 on the pension fund PT. Bank Sulut as the institution that manages the pension fund. The object of research is the pension fund PT. Bank Sulut. Results of the study there are some discrepancies in the application of the financial statements of the pension fund PT. Bank Sulut with SFAS No. 18, while the presentation of the financial statements of the pension fund PT. Bank Sulut has been in accordance with the regulations the Chairman of the Capital Market Supervisory Agency and Financial Institution No. PER-05/BL/2012.
EVALUASI PENERAPAN SISTEM AKUNTANSI PENERIMAAN PENDAPATAN ASLI DAERAH PADA PEMERINTAH KABUPATEN KEPULAUAN SANGIHE Maitulung, Jeane; Manossoh, Hendrik; Tirayoh, Victorina
Jurnal Berkala Ilmiah Efisiensi Vol 15, No 3 (2015): Jurnal Berkala Ilmiah Efisiensi
Publisher : Sam Ratulangi University

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Abstract

Sistem Penerimaan Kas merupakan sistem yang digunakan untuk menata usahakan kegiatan menerima, menyimpan, menyetor, membayar, menyerahkan dan mempertanggungjawabkan penerimaan. Dalam Permendagri No 59 Tahun 2007 sistem penerimaan kas dari pendapatan asli daerah ada prosedur yang harus dilakukan yaitu prosedur penerimaan, prosedur pelaporan dan prosedur pencatatan. Objek penelitian ini adalah Dinas Pendapatan, Pengelolaan Keuangan dan Aset (PPKA)Kabupaten kepulauan sangihe. Penelitian ini bertujuan untuk mengetahui kesesuaian sistem akuntansi penerimaan pendapatan asli daerah di Pemerintah Kabupaten Kepulauan Sangihe dengan Permendagri No 59 Tahun 2007. Metode yang digunakan dalam penelitian ini adalah penelitian deskriptif. Untuk memperoleh data yang diperlukan, penulis melakukan kegiatan pengumpulan data dengan cara wawancara, dokumentasi, dan observasi. Hasil penelitian terhadap evaluasi sistem akuntansi penerimaan pendapatan asli Daerah menggambarkan bahwa sistem dan prosedur di Dinas PPKA Kabupaten Kepulauan Sangihe belum berjalan dengan baik karena masih ada dua prosedur yang tidak sesuai dengan peraturan yang ada.   Kata Kunci : Evaluasi, Sistem Akuntansi, PAD
IMPLEMENTASI SISTEM AKUNTANSI PEMERINTAHAN DALAM MEWUJUDKAN GOOD GOVERNMENT GOVERNANCE PADA PEMERINTAH PROVINSI SULAWESI UTARA Manossoh, Hendrik
Jurnal Berkala Ilmiah Efisiensi Vol 15, No 5 (2015): Jurnal Berkala Ilmiah EFISIENSI (page 667 - 776)
Publisher : Sam Ratulangi University

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Abstract

ABSTRACT This paper discusses about the implementation of governmental accounting to initiate good governance government at the government of North Sulawesi Province. This paper initially describes about governmental accounting and good government governance. The discussion about governmental accounting includes the background of governmental accounting standard making, description about cash basis toward accrual and accrual basis governmental accounting and the differences between those two accounting basis. The result of this study shows that the implementation of governmental accounting at North Sulawesi province is strongly related to four government governance: fairness, transparency, accountability, and responsibility. Good government governance can be attained with the empowerment of system and institution based on the rules and regulation. Good financial management and control based on governmental accounting system is in the first priority of action that should be taken by the government. Keywords: Governmental Accounting System, Good Government Governance.  
ANALISIS EFISIENSI PENGENDALIAN BIAYA KUALITAS PADA AKSAN BAKERY MANADO Adam, Fitriayani; Manossoh, Hendrik; Pinatik, Sherly
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 2 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.2.13066.2016

Abstract

Quality being the competitiveness of the most important for the company's products and also because the quality has been the hope and desire of everyone, especially the consumer. Customers are not going to focus on a product / service only in terms of price but in good quality inherent in the product or service. Viewed from the importance of the quality of products, each company needs to spend quality, cost of quality is the cost refers to the cost incurred to prevent or expenses incurred as a result of producing a quality product. Efforts to improve the quality of the product will not run without the cost of quality control to overcome the problems faced by the company, where quality control can help the company determine the feasibility of the quality of products based on control limits have been set. This study aims to see how the cost of quality control and to analyze the efficiency of the implementation cost of quality control conducted by Aksan Bakery in Manado. Analysis of the data used is descriptive analysis with qualitative approach and using methods of presentation quality cost ratio analysis to assess the efficiency cost of quality. Based on analysis of the cost of quality control conducted by the company it appears that the cost of quality control conducted by the company do not meet the quality standards that have been set at 2.5% of sales, for the cost of quality issued by the company is greater than a predetermined quality standards, namely amounting to 13.89% of sales. This may imply that the cost of quality control has not been carried out efficiently. Keywords : Efficiency , Cost of Quality
HUBUNGAN SUMBER PENDAPATAN TERHADAP BELANJA MODAL PADA ANGGARAN PEMERINTAH KOTA TOMOHON Ang, Mestika F.L; Nangoi, Grace B.; Manossoh, Hendrik
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 2 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.2.13069.2016

Abstract

In order to accomplish public service quality enhancement, the regional government is under compulsion to allocate capital expenditure in APBD to increase it’s fixed asset. Capital expenditure allocation will lead to reconcilable regional government’s fixed assets and regional civilization’s necessity. Region’s income sources is the main key of it’s financial independency without relying on central government. The main goal was to identify any firm and significant correlation between income sources and capital expenditure in Kota Tomohon’s regional budgeting while the objects were income sources and capital expenditure realization in year 2011-2015. To acknowledged these two variables’ correlation, researcher used Correlation Product Moment (Pearson) Test correlation analysis with the assistance of Software Program SPSS Version 19.0 for Windows.Correlation result 0,750 determined firm correlation between income sources and capital expenditure in Kota Tomohon since it was positive and approaching +1. It confirmed that increasing in Kota Tomohon’s income was followed by increasing in Kota Tomohon’s capital expenditure. Significancy result 0,086 validated significant correlation between these two variables as a result of it was lower or equal to 0,1 and it verified that hypothesis zero was accepted. Keywords : Correlation, Income source, Capital expenditure
PENERAPAN METODE PROCESS COSTING SYSTEM DALAM PENENTUAN HARGA POKOK PRODUKSI PADA PT. CONBLOC INDONESIA SURYA Wensen, Christian Ray; Manossoh, Hendrik; Pinatik, Sherly
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 3 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.3.13089.2016

Abstract

Process costing is a system of pricing of basic products used in industrial production that organizes activities for a specific product based on an ongoing basis without specific demands from certain customers. Basic principles of process costing that accrue costs of operations or a specific department for one full period (monthly, quarterly, annually) and then dividing by the number of units produced during the period. This study aimed to quantify the cost of production by using the method of process costing at PT. Conbloc Indonesia Surya. Methods of data analysis used this research is descriptive qualitative research method,  where the study was conducted by collecting data company, and analyze the collected data and provide particulars faced. Authors collected data were interviews and documentation. Based on the results of the study showed that the cost allocation made by PT. Conbloc Indonesia Surya yet remained, should the cost of water input into the cost of raw materials instead of factory overhead costs. Keywords: process costing, cost, cost of goods sold
EVALUASI PENGENDALIAN INTERN PADA SIKLUS PENGGAJIAN PT ANEKALOKA INDOTUNA DI BITUNG Marau, Maria Marisa; Nangoi, Grace B.; Manossoh, Hendrik
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 3 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.3.13130.2016

Abstract

A company is considered successful if it can manage their payroll cycles. This is because the payroll can directly affect the performance of the employee. Companies must ensure the welfare of workers by giving them rights that salary in return for services rendered to the company's employees. Each activity requires a control of our lives to what is being and has been done. It is therefore necessary internal controls over payroll cycle at a company in terms of oversight of payroll. This study was conducted to determine and evaluate the Internal Control of Payroll Cyele in PT.Anekaloka Indotuna. The object of this research is PT.Anekaloka Indotuna Bitung, the company is engaged in the field of shipping and fisheries. The research method is qualitative method. The results showed that the internal control PT.Anekaloka payroll cycle has not completely efficient. Head of the company should increase the discipline monitor activity of employees. Keywords : evaluation, payroll, internal control
PENERAPAN SISTEM DAN PROSEDUR UANG PERSEDIAAN PADA BADAN PERENCANAAN PENELITIAN DAN PENGEMBANGAN KABUPATEN MINAHASA SELATAN Rahayu, Magfirah S.; Manossoh, Hendrik; Walandouw, Stanley Kho
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.12.2.17482.2017

Abstract

Public estimate is a planning tool as well as local financial control, the execution of expenditure by local government to do an activity must be accounted by PPTK (Activity Technical Management Officer) on a timely basis. Fundamentally, Money Inventory (MI) can only be provided to finance the operational payment needs of the work unit, in the process of absorption of APBD, fund cash disbursement used is a Money Inventory (MI) accounting system in the form of Replace Money (RM), This study aims to evaluate the implementation of System and Inventory Money Prosedur at the planning, Reasearch and Development Agency of South Minahasa Regency throught descriptive analysis method collected by means of  observation and interview. Based on the results of research implementation of system and money inventory procedures has been done effective way means it has been done effective way means it has been in accordance with the theory of accounting system and existing rules include related functions and documents used.Keywords: Procedure, Money Inventory, Replace Money
PENGARUH INTEGRITAS DAN KREATIVITAS KONSULTAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Katuuk, Djuliana; Manossoh, Hendrik; Walandouw, Stanley Kho
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.12.2.17383.2017

Abstract

Taxes have a major influence on state revenues. With the tax system in Indonesia is considered to have a high complexity of the number of regulations that often change from time to time make taxpayers need other parties to conduct self assessment system that is tax consultant. Tax consultants as professionals who offer services in the field of taxation should have the creativity in this case solves the problem of taxation of clients but cannot be separated from it must be integrity according to ethical principles.The purpose of this study is to determine the influence of the integrity and creativity of tax consultants simultaneously and partially to taxpayer compliance. Respondents in this study are taxpayers users of tax consultant services in Manado. Analytical technique in this study using multiple regression analysis using quantitative data with survey approach using questionnaires research instrument with the sample used as much as 48 respondents. Based on the statistical test, the results of this study indicate that the tax consultant's integrity and creativity of tax consultants simultaneously and partially have an influence on taxpayer compliance. So it can be concluded Tax Consultant has influence in improving taxpayer compliance.Keywords : Integrity, Creativity, Tax Consultant, Taxpayer Compliance
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA) Liwe, Alther Gabriel; Manossoh, Hendrik; Mawikere, Lidia M.
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.13.02.19105.2018

Abstract

Audit delay is the length of time from a company’s fiscal year end to the date of the auditor’s report. This research aims to determine the effect of firm size, profitability, and solvability on audit delay in property and real estate company which are listed on the Indonesia Stock Exchange (IDX) period 2012-2016. The samples consist of 38 property and real estates company. The data analysis technique used was multiple linear regression analysis. The results showed that partial firm size does not have any significant effect on audit delay, profitability have significant effect on audit delay, and solvability does not have any significant effect on audit delay, while simultaneously firm size, profitability, and solvability have significant effect on audit delay.Keywords: Audit Delay, Firm Size, Profitability, Solvability
Co-Authors Adyanto Aloa, Clifford Anneke Wangkar Anugrahi, Rachelyta Apita, Grisela Vivi Arief, Sartika Wati HS Assa, Pinkan Grace Balau, Yehezkiel Balo, Daiyana Natalia Belda, Tumilantouw Frety Emma Bonde, Febiona A. Budiman, Novi Fiona Samantha Carolina Carolina, Carolina Christian Ray Wensen, Christian Ray Cimberly, Polii Claudia W.M Korompis Dalipang, Marre Ika Dasum, Andre Alexandro David Paul Elia Saerang David Saerang, David Dhullo Afandi Dhullo Afandy Dhullo Affandi Dollah, Kasman Elizabeth Esternorlita Worotitjan, Elizabeth Esternorlita Fachry Abda El Rahman Fahmi, Abdul Rahim Fiktor Junaidi Koropit, Fiktor Junaidi Fitriayani Adam, Fitriayani Gerungai, Natalia Gerungai, Natalia Y. T. Gerungai, Natalia Y. T. Grace B. Nangoi Grace Shirley Luntungan Heince R. N. Wokas Heince R.N. Wokas, Heince R.N. Herman Karamoy Husain, Nirmawati I Gede Suwetja Indah Eunike Kakunsi Jantje J. Tinangon Jeane Marie Tulung Jenny Morasa Jessy D.L Warongan, Jessy D.L Jullie J Sondakh Kamaruddin, Ani Kapojos, Peter Marshall Kapojos, Petter Katuuk, Djuliana kerap, christhania Khoirunnisaa, Ummu Almaas Kiay Demak, Indah Namira Lantemona, Insteng Latjandu, Lady Lestari, Indah Diah Lidia Mawikere Lintje Kalangi Liwe, Alther Gabriel Londa, Almayda P. Londa Makalalag, Magdalena Maksud, Taufik Rahmat Malumperas, Michael H. J. Mamangkey, Keren Kezia Rejoice Adlin Manuel, Aprilia V. Maradesa , Djeini Maria Marisa Marau, Maria Marisa Mawuntu, Nikita Srisilia Meily Y. B. Kalalo, Meily Y. B. Meruntu, Lenfiane Kristefa Mestika F.L Ang, Mestika F.L Mokodompit, Rinny Fadlilah Mokoginta, Rahfan Moningka, Christy Virginia Mowoka, Reza Gerry Barten Naibaho, Karlina Naleng, Asri Nangoi, Grace B Nata, Inggriani Nender, Margaretha Novi S. Budiarso, Novi S. Oflagi, Jean Gabril Ole, Mariska Oktavia Palilingan, Kartini A.T . Parera, Meyline Trisuksi Pilat, Juddy Julian Pioh, Felly T.C. PONGOLIU, RAHMI RAMADHAN Pontoh, Julianti Prasetyawati, Linda Anggraeni Prety, . Puasa, Flayer Rahayu, Magfirah S. Rantung, Sarah Evangelista Rawis, Sanchia Darlene Regel, Hendrykar Avaldo Rianto, Tribrata Putra Robert Lambey Rorimpandey, Ariel Rotti, Marvini Rini Rudy J. Pusung Saerang, David P E Salindeho, Weldi Senduk, Feiby Angelia Sherly Pinatik Shinta, I Dewa Ayu Simanjuntak, Lucyana Aprillya Sintje Rondonuwu, Sintje Sonny Pangerapan, Sonny Stanley Kho Walandouw Stanly W. Alexander Stefanny Tabita Mutiara Sembung, Stefanny Tabita Mutiara Steven J. Tangkuman Steven Tangkuman Sumakul, Anggreini Merry Sumarauw, Ranggy D.F Syermi S.E. Mintalangi Tambalean, Friko Allan Kevin Tambingon, Vernando Viki Tangkuman, Steven Steven J. Tani, Lovenhia Claudya Thenu, Gilbert Tilaar, Brenda V.M Toduho, Dion M. Treesje Runtu Uhise, Esterlin Undap, Imanuel Christian Uno, Erika N. Utiarahman, Isran Ventje Ilat Victorina Z. Tirayoh Warongan, Jessy D. L Waworega, Aprillinda Angie Wenas, Deisy Debora Wokas, Heince Rudy Nicky Wowor, Reynaldi Dionisius Wuniarto, Stevi Wurangian, Mecky