Article Per Year (5 Year)
p-Index From 2021 - 2026
3.037
P-Index
This Author published in this journals
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

Published : 95 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 95 Documents
Search

 2   3   4   5   6 
PENGARUH KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI DI BEI Tambalean, Friko Allan Kevin; Manossoh, Hendrik; Runtu, Treesje
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.13.04.21255.2018

Abstract

The main objective of a business company is to increase the company value shown by the stock price, but the agency conflict can be an obstacle to achieving it. Managerial ownership and institutional ownership are expected to reduce the negative impact of the conflict. This study aims to determine the influence of managerial and institutional ownership on company value. Managerial ownership and institutional ownership measured by percentage of the share ownership of management and institutions in the company. Company value measured by Price to Book Value ratio. This study was conducted by taking a sample of 60 companies in 2016 and 2017. The result of this study shows that managerial ownership do not affect the company value and institutional ownership do not affect the company value.Keywords: Managerial Ownership, Institutional Ownership, Company value
ANALISIS PENERAPAN TARGET COSTING SEBAGAI SISTEM PENGENDALIAN BIAYA PRODUKSI PADA CV.VEREL TRI PUTRA MANDIRI Sumakul, Anggreini Merry; 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.13.04.21307.2018

Abstract

Target costing method is one of the good method which used in efforts to decrease cost production. With the efficiency of production cost, the profit in the company then will increase. There are 3 stages to derect the implementation of target costing which are to calculate the production cost based on the company’s calculate, to execute value engineering and aply it unto the calculate of production cost. This study aims to determine does the impelementation of target costing is effecting enough as one of the effortsto controlling the production cost in CV.Verel Tri Putra Mandiri. The result shows that with the implementing target costing in CV.Verel Tri Putra Mandiri on controlling to awards cost production is proved to be better than with the method the company’s used all this time. Therefore, the conclusion for this research is that the company’s should using the target costing method in order to make the production cost be more efficient and so the profit or again which company’s eager to achive will be more likely to succed.Keyword : Target Costing
ANALISIS KONTRIBUSI PAJAK KENDARAAN BERMOTOR TERHADAP PENDAPATAN ASLI DAERAH PROVINSI SULAWESI UTARA PERIODE (2013-2017) Assa, Pinkan Grace; Manossoh, Hendrik; Mawikere, Lidia
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.13.04.21866.2018

Abstract

Regional Tax is one component of Regional Original Income which has very good prospects to be developed. Motor vehicle tax is one source of income in the Province. Regional Vehicle Revenue Tax North Sulawesi Province (2013-2017) The method of analysis in this study is a qualitative descriptive analysis method, namely tax revenues, especially motor vehicles in the period (2013-2017) using the contribution ratio. The results of the study explain the small contribution given by motor vehicle tax, and there are still many people who have not been obedient in paying taxes.Keywords: Regional Tax, Motor Vehicle Tax, Contributions, Receipts, Regional Income
OPTIMALISASI PEMUNGUTAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN DI KOTA TOMOHON Moningka, Christy Virginia; 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.13.04.21933.2018

Abstract

By the presence of regional autonomy, every region in Indonesia are required to do their own regional financing. Own Source Revenue is a source of regional financial and funding of the government. The Own Source Revenue consists of local taxes, levies, the result of the separated local asset management, and another Own Source Revenue that is valid. In relation to Own Source Revenue, The tax of Non-Metallic Minerals and Rocks is one type of the tax that need to be in government’s attention in Tomohon City. The purpose of this research is to know and understand optimization of non-metallic mineral and rock taxes in Tomohon City. The method used in this research is qualitative descriptive analysis. Data gained by field studies. The results of this research indicate that the management of Non-Metallic Mineral and Rock taxes in Tomohon City are still not optimal due to tax realization in 2013-2017 has not reached the target that has been determined. The management of Non-Metallic Mineral and Rock Taxes that has not been optimal is due to lack of the human resources for tax collection officers, facilities and infrastructure in the office is still inadequate, still lack of supervision from the officers, online information systems that has not been developed and lack of public awareness of the importance of paying taxes.Keywords : revenue, local taxes, non-metallic mineral and rock taxes, optimization
ANALISIS STRATEGI PENERIMAAN PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN (PBB P2) SERTA EFEKTIVITAS PENERIMAANNYA DI PEMERINTAH KABUPATEN MINAHASA SELATAN TAHUN 2016-2017 Tambingon, Vernando Viki; Manossoh, Hendrik; Budiarso, Novi S.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 1 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.1.22290.2019

Abstract

Based on Law Number 28 of 2009 states that the Land and Building Tax for Rural and Urban Areas is a tax that is controlled by the regional governmentThe purpose of this study was to determine the implementation of the strategy, measure the level of PBB-P2 and countries in South Minahasa Regency in PBB P2 collection. The type of research used is descriptive qualitative data where the primary data to be used will then be analyzed, namely data that can be used for the main purpose of this study.The results of the study indicate that the strategy in UN PBB P2 collection was well implemented, although there were some obstacles in the UN collection process P2. Whereas the acceptance of PBB in P2 in 2016 and 2017 is classified as less effective.
ANALISIS PERHITUNGAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN SERTA KONTRIBUSINYA TERHADAP PAD DI KABUPATEN MINAHASA (TAHUN 2013-2017) Luntungan, Gratia Tita; Manossoh, Hendrik; Runtu, Treesje
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 1 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.1.22306.2019

Abstract

Tax is the main source of a country that is used by the government to finance expenses in order to achieve prosperity and prosperity. Local taxes and levies are a source of regional original income (PAD), one of the potential taxes, namely the tax on non-metallic minerals and rocks. This study aims to see how the tax on non-metallic minerals and rocks in increasing tax revenues and to determine the contribution of non-metallic and coal mining taxes to regional original income (PAD). The research method used is a qualitative descriptive method. The results of this study note that the average contribution of local taxes to PAD over a period of 5 years is 0.268%, which means that the contribution of local taxes is very lacking and for calculations obtained by the Office of BPP-Retda in Minahasa District through the tax base Predetermined nonmetallic minerals and rocks.
IPTEK PENCAPAIAN KINERJA DI DINAS KOMUNIKASI INFORMATIKA STATISTIK DAN PERSANDIAN DAERAH Parera, Meyline Trisuksi; Manossoh, Hendrik
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.2.02.2018.21823

Abstract

This study aims to find out the factors that support the achievement of a performance in the SKPD, especially in Information Communication, Regional coding and statistics that have an important role in the scope of government in North Sulawesi. This study explains that the ability or skill factors and motivational factors have an important role in achieving an effective and efficient performance of employees and leaders based on their respective duties and functions.Keywords: Effective and efficient performance
IPTEKS AKUNTANSI BERBASIS AKRUAL PADA DINAS TENAGA KERJA DAN TRANSMIGRASI PROVINSI SULAWESI UTARA Dalipang, Marre Ika; Apita, Grisela Vivi; Naibaho, Karlina; Manossoh, Hendrik
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.2.02.2018.21814

Abstract

Dinas Tenaga Kerja Dan Transmigrasi Province of Sulawesi Utara (North Sulawesi Disnakertrans) is a government organization established based on the Presidential Regulation Number. 18 of 2015 which discusses the Ministry of Manpower, Ministry of Manpower and Transmigration has the task of regulating government affairs in the field of labor and to assist the President's work in regulating government. The Ministry of Manpower and Transmigration as a government organization that uses accrual-based Government Information Systems as regulated in Peraturan Pemerintah No. 71 of 2010 contains accounting standards used by the government that regulate the financial statements of an institution. Financial statements are a description of the performance of an agency. This study aims to raise about the problems that exist in the application of accrual-based government accounting systems.Keywords : Accrual based government Information Systems
Analisis perlakuan akuntansi aset tetap pada Badan Pengelola Keuangan dan Barang Milik Daerah Kota Manado Carolina, Carolina; Manossoh, Hendrik; Lambey, Robert
Indonesia Accounting Journal Vol 1, No 2 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.26656

Abstract

The main task of government agencies is to provide services to the community whose quality can be improved by the use of fixed assets to achieve the duties and functions of government agencies. The presence of Government Regulation (PP) of the Republic of Indonesia Number 71 Year 2010 concerning Accrual Based Government Accounting Standards is the momentum of changes in Government Accounting Standards from previously cash-based to accruals, to accrual-based and have major implications for the treatment of assets where depreciation is taken into account in the valuation of fixed assets. The purpose of this research is to find out the accounting treatment of Fixed Assets that are applied to the Regional Finance and Asset Management Agency (BPK-AD) of Manado City in accordance with Government Regulation No. 71 of 2010 statement No. 07. The research method used in this study is qualitative research. The results showed that the recognition of fixed assets, measurement or valuation of fixed assets, and depreciation of assets in the BPK-AD Manado City are in accordance with SAP No. 07, as well as the Manado City BPK-AD in the management of regional assets following a separate regulation made by the Manado city BPK-AD namely the Technical Bulletin (Bultek) as a reference to regulate and adjust regional asset management in accordance with SAP No. 07.
Analisis Implementasi Standar Akuntansi Pemerintahan Berbasis Akrual Pada Pemerintah Kabupaten Bolaang Mongondow Utara Dollah, Kasman; Saerang, David P E; 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.v8i1.15663

Abstract

Abstract. The issuance of Government Regulation (PP) No.71 in 2010 about Government Accounting Standards and Regulation of the Minister of Home Affairs (Permendagri) No.64 in 2013 regarding application of accrual basis government accounting standards in local government, requires that each local government to be able to implement the slowest starting from fiscal year 2015. This study is aimed to analyze the obstacles faced and the efforts to overcome the obstacles encountered in the implementation of the Government Accounting Standards (SAP) Accrual Basis in the Government Kabupaten Bolaang Mongondow Utara. The method used in this study is a qualitative research method with case study approach. Data collection techniques were observation, indepth interviews, and documentation. Data was analyzed by data reduction, data presentation and drawing conclusions. Method of triangulation was employed to check data validity. This study found that there are 4 (four) factors as the obstacles in the implementation of accrual basis SAP in resources, dispositions/ attitudes, fixed asset accounting and accounting obligations. Based on the existing constraints, Kabupatan Bolaang Mongondow Utara government has made efforts to overcome them. However, the efforts still have not overcome the obstacles faced primarily related to fixed asset accounting. Key Words: Accrual Basis, Constraints, Effort Abstrak. Diterbitkannya Peraturan Pemerintah (PP) No.71 Tahun 2010 tentang Standar Akuntansi Pemerintahan (SAP) dan Peraturan Menteri Dalam Negeri (Permendagri) No.64 Tahun 2013 tentang penerapan SAP berbasis akrual pada pemerintah daerah, mewajibkan setiap pemerintah daerah untuk dapat melaksanakannya paling lambat mulai tahun anggaran 2015. Penelitian ini bertujuan untuk menganalisis kendala yang dihadapi dan upaya untuk mengatasi kendala yang dihadapi dalam implementasi SAP Berbasis Akrual pada pemerintah Kabupaten Bolaang Mongondow Utara. Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitian kualitatif dengan pendekatan studi kasus. Teknik pengumpulan data menggunakan observasi, wawancara mendalam, dan dokumentasi. Analisis data menggunakan reduksi data, penyajian data dan penarikan kesimpulan. Teknik memeriksa validitas data menggunakan metode triangulasi. Hasil penelitian menunjukkan bahwa terdapat 4 (empat) faktor yang menjadi kendala dalam implementasi SAP Berbasis Akrual yaitu sumber daya, disposisi/sikap, akuntansi aset tetap dan akuntansi kewajiban. Dari kendala yang ada, pemerintah Kabupatan Bolaang Mongondow Utara telah melakukan upaya-upaya untuk mengatasinya. Tetapi upaya yang dilakukan masih belum bisa mengatasi kendala yang dihadapi terutama yang berkaitan dengan akuntansi aset tetap.Kata Kunci : Basis Akrual, Kendala, Upaya
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