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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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ANALISIS PENERAPAN PSAK NO. 109 TENTANG AKUNTANSI ZAKAT, INFAQ/SEDEKAH PADA BADAN AMIL ZAKAT NASIONAL KOTA MANADO Arief, Sartika Wati HS; Manossoh, Hendrik; Alexander, Stanly W.
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

The role of BAZNAS in optimizing the potential of zakat in Indonesia is enormous, therefore it is important to pay attention to BAZNAS accounting and accounting activities, the lack of transparency in the Financial Report and the accountability of BAZNAZ will be the trigger of the peoples lack of confidence in distributing zakat and alms in Parties BAZNAS. Zakat funds received and distributed must have a clear and transparent accounting system that is the financial statements must be in accordance with PSAK No. 109 about the accounting of zakat infaq / alms. The objective of this research is to know and apply PSAK No. 109 on the accounting of zakat infak and alms on the financial statements BAZNAS Manado city. Methods of research analysis conducted is descriptive qualitative analysis method. The results of this research indicates that BAZNAS Manado has not applied PSAK No. 109 on its financial statements, and as well as the leadership of BAZNAS shall immediately apply PSAK No. 109 on the accounting of zakat, infaq / alms on the financial statements in BAZNAS Manado because it can provide benefits to the treasury of BAZNAS institutions and give a big effect to the public trust.Keywords : Zakat, Infaq/Alms, PSAK 109, Financial Statements
ANALISIS PERANAN COST CONTROLLER DALAM PENGENDALIAN BIAYA OPERASIONAL DAN PENDAPATAN OPERASIONAL PADA HOTEL MERCURE MANADO TATELI BEACH RESORT Uhise, Esterlin; Manossoh, Hendrik; Suwetja, I Gede
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.13.02.19921.2018

Abstract

           The purpose of this study is to determine whether the role of cost controller in operational costs and operating income goes well or not at Mercure Manado Tateli Beach Resort hotel. The data used to analyze the role of cost controller that is qualitative data, while based on the source using primary and secondary data. The method used in this research descriptive method, which aims to provide a clear picture of the object of research. The results showed that the role of cost controller in the control of operational costs and operating income at Mercure Manado Tateli Beach Resort hotel is running well and in accordance with the SOPKeywords: Cost controller, Operational Cost, Operating Income
PENGARUH PENDIDIKAN DAN PELATIHAN, PENGALAMAN ORGANISASI, PEMAHAMAN TENTANG ANGGARAN TERHADAP PERAN ANGGOTA DPRD DALAM PENGAWASAN KEUANGAN DAERAH (STUDI PADA ANGGOTA DPRD KOTA MANADO, KOTA BITUNG DAN PROVINSI SULAWESI UTARA) Wowor, Reynaldi Dionisius; Manossoh, Hendrik; Wokas, Heince R. N.
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.13.03.20686.2018

Abstract

This study aims to examine the influence of education and training, organizational experience, knowledge about budget towards the role of DPRD’s members on financial region supervision. This research is motivated by the facts based on the fact that there is still a weakness in the supervision of regional finances. Dependent variable in this research are the role of DPRD’s members on financial region supervision. Independent variables are education and training, organizational experience,knowledge about budget. The data in this research consist of primary data that taken by the questionnaires which distributed directly to respondents. The data are collected from 60 respondents of DPRD members of Manado City, Bitung City and North Sulawesi Province. The Hipothesis of this study are examine by using the multiple linear regression. The result of this research is indicated that is first, education and training have not  effect towards the role of DPRD’s members on financial region supervision. Second, organizational experience have not effect towards the role of DPRD’s members on financial region supervision. Third, knowledge about budget affect towards the role of DPRD’s members on financial region supervision. The Suggestion for further research is the research instrument of education and training variable, organizational experience variable should be developed.Keywords :   Education and Training, Organizational Experience, Knowledge about Budget, The Role of DPRD Members, Financial Region Supervision
ANALISIS PENERAPAN SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) KEUANGAN DALAM PENGELOLAAN KEUANGAN DAERAH PEMERINTAH KOTA MANADO Pilat, Juddy Julian; Sondakh, Jullie J.; Manossoh, Hendrik
ACCOUNTABILITY Vol 5, No 2 (2016): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.14426.5.2.2016.72-83

Abstract

Local autonomy gives authority to local governments to implement their own financial management, which led to public accountability through the presentation of financial statements to the public. The obligation of governments to use information technology to simplify and improve the ability of financial data processing. Implementation of an integrated Financial LMIS can facilitate financial management to produce financial information that is integrated, comprehensive, precise and accurate. The purpose of this research is to (1). analyze the supporting factors owned by Manado City Government in order to implement the Financial LMIS, (2). analyze Financial LMIS as a local financial information system in assisting the local financial management and (3). analyze internal control of Financial LMIS in financial data processing. The analytical method used is qualitative descriptive phenomenology. Qualitative data were obtained by indepth interviews, observation and documentation. Validity and reliability of the data were determined by data and resources triangulation. The acquired data were coded into patterns and analysed, data interpretation and conclusion. Results of research and analysis indicate that Manado City Government had supporting factors such in order to implement the Financial LMIS optimally such as: communication, resources, disposition/attitude and bureaucratic structures. Financial LMIS is very important and very helpful in helping an integrated local financial management as well as play a role in order to: support the organization's operations, support decision making and support the achievement of strategic goals and objectives of the organization. Financial LMIS has been supported by adequate internal controls to ensure the effectiveness and efficiency implementation of a system that has been designed with some type of control, such as: control of access and user authority, control of physical security, control of menu based functions and control of applications. Keywords: Financial Local Management Information System (LMIS), Local Financial Management.
ANALISIS PENGELOLAAN BARANG MILIK DAERAH MENURUT PERATURAN PEMERINTAH NOMOR 27 TAHUN 2014 PADA PEMERINTAH KABUPATEN MINAHASA SELATAN Rorimpandey, Ariel; Nangoi, Grace B.; Manossoh, Hendrik
ACCOUNTABILITY Vol 5, No 2 (2016): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.14433.5.2.2016.168-177

Abstract

Local assets has important role and function for South Minahasa Regency Government to support the wheels of government and public service. The purpose of this study was to analize the suitability of local assets management in South Minahasa Regency Government to Government Regulation No. 27 Year 2014.  This study was conducted at The Local Agency Of Finance, Revenue And Assets Management In South Minahasa Regency. Local assets management based on Government Regulation No. 27 Year 2014 include requirements planning and budgeting, procurement, use, utilization, security and maintenance, assessment, transfer, destruction, disposal, administration, and guidance, supervision and control. This study is a qualitative descriptive research. The informant was determined by using purposive sampling method. Data analysis was performed with data reduction, data display and conclusion. The results showed basically, the local assets management has been cultivated implemented based on PP No. 27 year 2014, although there are obstacles in implementing local assets management such as the lack of regulation in regency such as local asset management regulation under PP No. 27 year 2014, lack of knowledge and understanding of human resources and lack of leadership commitment of SKPD in local asset management. Keywords : Local assets management, government regulation, local assets
PENGARUH KONSEP DIRI DAN SELF EFFICACY MAHASISWA JURUSAN AKUNTANSI TERHADAP PRESTASI BELAJAR MAHASISWA JURUSAN AKUNTANSI (STUDI PADA UNIVERSITAS SAM RATULANGI) Wuniarto, Stevi; Manossoh, Hendrik; Mawikere, Lidia M.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.20899.2018

Abstract

Achievement in learning is the result of the learning process that is determined by students individually in a certain time frame. The results of learning achievement are different for everyone, and are recorded as a score in your report card or in the achievement index. Learning achievement of a person is influenced by two factors, internal (from the individual) and external (outside of the individual), where the individual factor is more influential that the external factor, so the writer of this research have decided to emphasized more on the internal factors which are the self concept and self efficacy. The purpose of this research is to determine the influence of self concept and self efficacy on Majoring Accounting student towards their learning achievements. This research uses the survey method to collect prime data from a population of Majoring Accounting student from the University of Sam Ratulangi and also uses the determination of sample based on purposive sampling method. This research uses multiple linear regression analysis tools with the help of SPSS 22. The result of the research are, (1) Self concept has a significant influence on student learning achievement, (2) Self efficacy has a significant influence on student study prestige. Keywords: Self Concept, Self Efficacy, Learning Achievement
ANALISIS PENERAPAN AKUNTANSI PERSEDIAAN PADA BADAN KEPEGAWAIAN DAN PENGEMBANGAN SUMBER DAYA MANUSIA KABUPATEN MINAHASA Waworega, Aprillinda Angie; Manossoh, Hendrik; Tangkuman, Steven J.
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 04 (2018): Going Concern Vol.13 No.4 Desember 2018
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Human Resources and Human Resource Development Agency of Minahasa Regency is a supporting element of the Bupatis duties, led by the Head of the Agency, which is located below and the responsibility to the Regent through the Regional Secretary. Inventories are current assets in the form of goods or equipment to support activities operations of the government and the stuff that meant to be sold and / or delivered into service to the public. The purpose of this study is to know whether the implementation of inventory accounting applied to Human Resources Agency and Human Resource Development of Minahasa Regency is in accordance with Statement of Government Accounting Standard Number 05 (PSAP 05). The method used is interview and literature study. The methotds analysis data is used descriptive qualitative. The results of this study indicate that inventory accounting at Human Resources Agency and Human Resource Development of Minahasa Regency is mostly appropriate. However, inventory recognition with load approach has not used the accrual basis.Keywords: Government Accounting, Inventory Accounting, PSAP No.05.
PENGARUH PENGETAHUAN PERPAJAKAN DAN KUALITAS PELAYANAN PAJAK TERHADAP MOTIVASI DALAM MEMBAYAR PAJAK PENGHASILAN (STUDI PADA WPOP DI KEC. WANEA KOTA MANADO) Cimberly, Polii; Manossoh, Hendrik; Wokas, Heince R. N.
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 04 (2018): Going Concern Vol.13 No.4 Desember 2018
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

This research aims to examine the effect of tax knowledge and the quality of tax service on motivation in paying income tax. The sample in this research are all individual taxpayers who reside in the district wanea of manado city. The data in this research is using primary data. It was collected by distributing questionnaires directly to individual taxpayers in the district wanea of manado city. The data taken was processed using the multiple linear regression analysis with the help of  SPSS 23. The result indicate that: tax knowledge has positive effect towards motivation in paying income tax. The quality of tax service has positive effect towards motivation in paying income tax. Tax knowledge and the quality of tax service simultaneously have positive effect towards motivation in paying income tax.Keywords: Tax Knowledge, The Quality of Tax Service, Motivation In Paying Income Tax.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK MINERAL BUKAN LOGAM DAN BATUAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) PADA BADAN KEUANGAN KABUPATEN MINAHASA UTARA Mowoka, Reza Gerry Barten; Manossoh, Hendrik; Gerungai, Natalia
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 04 (2018): Going Concern Vol.13 No.4 Desember 2018
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Internally generated revenue is an income derived from the sources within its own territory which is collected according to local regulations in accordance with the regulation of applicable constitutions. This research is organize to find the level of effectiveness and the contribution tax of non-metallic minerals and stones as source of PAD in North Minahasa Regency. The tax of non-metallic minerals and stones is a tax of non-metallic minerals and stones activities that taken from the earth’s natural resources from inside and outside. The survey method past in this survey is descriptive qualitative. The results show that the effectiveness of non-metallic minerals and stones taxes in 2014-2017 are “very effective” and the highest effectiveness is in 2017 with the percentage 116.14%. Meanwhile, the non-metallic minerals and stones taxes contribution in the past four years rated with under maximum, so it is included in the “very less” criteria of contribution. However, the collection system that must be constantly monitored and be noticed in order to receive the taxes of non-metallic minerals and stones in controlled and remain highly still effective.Keywords: Internally Generated Revenue, Tax of Non-Metallic Minerals and Stones, Effectiveness, Contribution, Local Tax
ANALISIS KONTRIBUSI PAJAK RESTORAN TERHADAP PENDAPATAN PAJAK DAERAH PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KABUPATEN MINAHASA SELATAN Anugrahi, Rachelyta; Manossoh, Hendrik; Tangkuman, Steven J.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.20981.2018

Abstract

Restaurant Tax is one of the types of Regional Taxes. Regional Tax is a compulsory levy paid by a resident in a region to the local government of that place which will be used for the benefit of local government and public interest. The objective of this research is to know the contribution of Restaurant Tax to local tax revenue. This research uses descriptive qualitative method. The result of research shows that the contribution given by the improvement from 2014 is 5.13%, and the next year 2015 is 8.74%, then 2016 is 11.66%, until 2017 is get 12.58%. The effectiveness level of restaurant tax has fluctuated from 2014 to 2017.Keywords: Contribution, Restaurant Tax, local Tax, Effectiveness
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