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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat Indonesia Accounting Journal East Asian Journal of Multidisciplinary Research (EAJMR) Asian Journal of Management Analytics Journal of Governance, Taxation, and Auditing International Journal of Business and Applied Economics (IJBAE) Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis
Sonny Pangerapan, Sonny
Universitas Sam Ratulangi Manado
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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ANALISIS PEMUNGUTAN, EFEKTIVITAS DAN KONTRIBUSI PAJAK MINERAL BUKAN LOGAM DAN BATUAN TERHADAP PENDAPATAN ASLI DAERAH KOTA TOMOHON Rambitan, Rivo Reynard; Elim, Inggriani; Pangerapan, Sonny
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 02 (2018)
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Non-metallic mineral and rock tax is one of the original source of income in Tomohon. This research was conducted to find out how the analysis of pollution from Non Metallic Mineral and Rock Tax and how big the effectiveness and contribution of Mineral Non-Metals and Rocks Tax on the Original Income of Tomohon City. The method of analysis used in this research is descriptive method. The result showed that procedures and procedures for collecting non –metallic minerals and rock taxes in Tomohon City are based on Local Regulation (Perda) No. 43 of 2012 and the effectiveness of Non-Metallic Mineral and Stone Taxes in Tomohon Municipality in 2014 is quite effective, by 2015 effective, 2016 is ineffectiveand in 2017 less effective with an average of 54,97%. While the Non-Metallic Mineral and Non-Metallic Mineral Revenue Contribution to the Tomohon Distric’s Revenue in 2014 to 2017 is very less with an average of 0,94%. Keywords: Mineral Tax, Collection, Effectiveness, Contribution, Local Original Income
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) SEBAGAI SUMBER PENDAPATAN ASLI DAERAH KABUPATEN MINAHASA, KABUPATEN MINAHASA UTARA, DAN KOTA MANADO Chichi, Juriko; Nangoi, Grace B.; Pangerapan, Sonny
JURNAL RISET AKUNTANSI GOING CONCERN Vol 12, No 2 (2017): Jurnal Riset Akuntansi Going Concern
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

The collection of land and building tax is based on law no. 12 year 1985. Land and building tax for rural and urban district is a new potential income for own-source revenue. The purpose of this research is to find out the effectiveness and contribution of land and building tax for rural and urban district as a own-source revenue for Minahasa District, Northern Minahasa District, and Manado City. This research uses the qualitative descriptive method. Method that used for data collection in this research is direct interview with the parties appointed by the Local Revenue Office in each district. Result of the research shows that the effectiveness of land and building tax for rural and urban district for Northern Minahasa District is 103,26% (very effective), Manado City is 95,52% (effective), and Minahasa District is 69,78% (less effective). The contributions of land and building tax for rural and urban district for own-source revenue for Northern Minahasa District is 17,27% (less), Manado City is 9,46% (very less), and Minahasa District is 5,29% (very less).Keyword : PBB-P2, income, effectiveness, contributions
PENGARUH OBEDIENCE PRESSURE DAN SELF-EFFICACY TERHADAP AUDIT JUDGEMENT PADA AUDITOR PERWAKILAN BPKP PROVINSI SULAWESI UTARA Rumengan, Vriska; Tinangon, Jantje J.; Pangerapan, Sonny
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 02 (2018)
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

            BPKP is one of the official internal government auditors, whose duties and functions is to supervised financial and development activities. One of its task is to audit. When conduction an audit, auditors are required to be able to give consideration as to the supervision of the government financial statements. This is where the role of audit judgement comes to life. Audit judgement is the personal consideration of auditors in decision making whether or not a financial statement is reasonable. Audit judgement is effected by several factors, that is Obedience Pressure and Self-efficiency. This research is aimed to find out the impacts of obedience pressure and self efficiency on audit judgement. The sample of this research is 53 auditors employed at the Offices of The Representatives of BPKP, North Sulawesi, in Manado. The samples were chosen randomly using simple random sampling techniques. The data were analyzed using multiple regression analysis and the data were examined using SPSS 21 (Statistical Product and Service Solution). The result of this research showed that partially, obedience pressure significantly influence the audit judgement negatively; while self-efficiency significantly influence audit judgement positively. Keywords: Audit Judgement, Obedience Pressure, Self-Efficacy.
ANALISIS POTENSI DAN EFEKTIFITAS PAJAK DAERAH ATAS RUMAH KOS DI KOTA KOTAMOBAGU Londa, Sugaray Emmanuelle; Kalangi, Lintje; Pangerapan, Sonny
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.12.2.18141.2017

Abstract

Increased Local Revenue is highly determined by its components, such as local taxes, and local taxes are also determined by the components of the tax itself. The boarding house is one of the tax types incorporated in the hotel tax as stipulated in Law no. 28/2009 concerning Regional Taxes and Regional Levies on the provisions of which the hotel reads is the facility of providing lodging services, lodging including other related services with fee, which includes as well as motels, guesthouses, tourism huts, pensions, lodging houses and the like and boarding houses with more than 10 rooms. The purpose of this study is to determine the potential and effectiveness of local taxes on boarding houses in Kotamobagu City. The method used in this research method is qualitative. Tax receipts earned from 5 months will potentially increase PAD. As well as tax collection of boarding houses in Kotamobagu City experienced an effective increase in the first 5 months. The researcher concludes that the boarding house tax has big enough potency to be developed by Kotamobagu City Government where the Revenue Service, Finance and Regional Asset itself, with taxable boarding house can increase PAD Kotamobagu City.Keywords: PAD, Rumah Kos
EVALUASI PENERAPAN AKUNTANSI ATAS ASET TETAP (KONTAINER) PADA PT MERATUS LINE CABANG BITUNG Helen, Rumayar Angela Natesha; Saerang, David Paul Elia; Pangerapan, Sonny
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.12.2.18586.2017

Abstract

Fixed assets are the most instrumental in supporting the operational activities of the company, fixed assets are used to run the business operations of the company to produce goods or services. Therefore, it is necessary to apply a fixed asset accounting to avoid the occurrence of errors that will affect the financial statements for financial statement information will impact as a decision-making material. The purpose of this research is to know the company's policy regarding the application of fixed asset accounting based on Statement of Financial Accounting Standards. The analytical method used by the author is descriptive analysis with qualitative approach, using direct interview technique, documentation and email. From the results of the study can be concluded that the company run accounting activities guided by accounting policies that have led to Statement of Financial Accounting Standards about fixed assets.Keywords : Fixed Assets, Statement of Financial Accounting Standards
EVALUASI FUNGSI AUDITOR INTERNAL DALAM PENDETEKSIAN DAN PENCEGAHAN FRAUD PADA PDAM AIRMADIDI Pua, Brenda Yusensie; Sondakh, Jullie J.; Pangerapan, Sonny
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.12.2.17881.2017

Abstract

Internal auditors have an important role in the company such as can provide suggestions for improvement within the company to avoid fraud that can lead to losses in the company. This study aims to determine whether the internal auditors in PDAM Airmadidi already run functions well and have been able to detect and prevent fraud in the company. The method used in this research is descriptive by describing the function of internal auditor through job description and internal auditor program in detecting and preventing fraud. The result of the research revealed that internal auditor function in detecting and preventing fraud in PDAM Airmadidi that internal auditor has performed function well can be seen from the duty of internal auditor: conduct examination either routine audit or special audit in which there is assessment on control system, supervision, inspection and provide suggestions for improvement within the company. The importance of management awareness of the internal control system within the company can also help to minimize the occurrence of fraud.Keywords: Internal Auditor, Fraud, Internal Control System
EVALUASI IMPLEMENTASI PAJAK PROGRESIF TERHADAP KENDARAAN BERMOTOR DI KABUPATEN MINAHASA UTARA PROVINSI SULAWESI UTARA Adiputra, Mandang; Karamoy, Herman; Pangerapan, Sonny
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.13.03.20778.2018

Abstract

            Motor vehicle tax is a potential tax in local revenue. Progressive tax on motor vehicles is valid from January 2012 in North Sulawesi based on the implementation of the Provincial Regulation No. 7 of 2011 on Regional Taxes. The purpose of this study is to know the implementation of progressive tax on motor vehicles in North Minahasa District and to determine the inhibiting factor appear in the implementation of progressive tax implementation. The method used in this research is descriptive method that is by collecting data from the results of the research and then analyzing and drawing conclusions from the research. The results obtained that the implementation of progressive tax on motor vehicles in North Minahasa District has been implemented based on existing regulations and taxpayers also have to pay motor vehicle tax based on prevailing rates. However, there are inhibiting factors in the implementation of progressive tax, namely the factor of officers who carry out data collection because often vehicle owners are not in place, facilities and infrastructure factors because not all taxpayers can pay during SAMSAT office hours, the factor of SAMSAT are input errors vehicle owner data, and the factor of the people who are still not aware of the progressive tax rate.Keywords : Motor Vihecle Tax, Progressive Tax, Implementation
ANALISIS PERLAKUAN AKUNTANSI DAN PELAPORAN BELANJA BARANG DAN JASA PADA DINAS PEMBERDAYAAN PEREMPUAN DAN PERLINDUNGAN ANAK PROVINSI SULAWESI UTARA Kojongian, Claudya; Sabijono, Harijanto; Pangerapan, Sonny
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.13.03.20739.2018

Abstract

            The purpose of this study to Analyses the Accounting Treatment and the Goods and Service spending on Department of Empowerment of Women Employment and Protection of Children of North Sulawesi Province in accordance with applicable regulations. Accounting treatment is the treatment on goods and service include recognition, measurement, presentment, and disclosure. The purpose of this study to determine the accounting treatment on Department of Empowerment of Women Employment and Protection of Children of North Sulawesi Province. The methods used in this research is a qualitative descriptive. The results obtained that The Accounting Treatment of Goods and Service in Department of Empowerment of Women Employment and Protection of Children of North Sulawesi Province is already Accrual based and the reporting has been arranged in accordance with Minister of Home Affairs Regulations No. 64 of 2013 concerning Implementation of accrual Based Government Accounting Standards.Keyword: Analyses, Accounting treatment, Reporting, Goods and service spending
ANALISIS KINERJA ACCOUNT REPRESENTATIVE (AR) DALAM UPAYA PENINGKATAN KEPATUHAN WAJIB PAJAK DI KPP PRATAMA MANADO Waghe, Alter S.; Pangemanan, Sifrid; Pangerapan, Sonny
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.13.04.21099.2018

Abstract

Tax is a people's contribution to the state that is compelling and the benefits can not be directly felt by the community. Account representative (AR) is an employee who is appointed and designated as an Account representative (AR) in the tax service office and each Account representative (AR) has several taxpayers who must be supervised. The purpose of this study was to analyze the performance of Account Representative (AR) in an effort to increase taxpayer compliance at the KPP Pratama Manado. The analytical method used in this study is descriptive. The results of this study indicate that the Account representative (AR) performance for 2014-2016 has been going well even though in 2014 and 2015 seen from the indicators of proposed special examinations and indicators of visit visit performance Account representative (AR) has not reached the target, but in 2016 already achieve the target and for the level of taxpayer compliance in KPP Pratama Manado in 2014-2016 is still low but each year has increased compliance. Account representative (AR) further enhances performance in efforts to increase compliance by continuously exploring the potential of tax revenue and increasing socialization to taxpayers.Keywords: performance, Account representative (AR), taxpayer compliance
ANALISIS LAPORAN KEUANGAN SEBAGAI DASAR PENILAIAN KINERJA PADA PERUSAHAAN SEMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2016 Pasiakan, Melisa Patricia Novelina; Alexander, Stanly W.; Pangerapan, Sonny
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

Companys financial performance can be known from the aspect of financial ratios, such as Liquidity, Solvency, Profitability, and Activity ratios. The development of a company, can be seen and can be compared through the companys financial performance. This is certainly useful for investors, creditors, and owners to make profitable investment decisions. This study aims to assess the financial performance of PT. Semen Indonesia Tbk, PT. Indocement Tunggal PrakasaTbk, and PT HolcimIndonesia by using financial ratio analysis. This study uses secondary data from Indonesia Stock Exchange. The result of research shows there are differences of financial performance between PT. Semen Indonesia Tbk, PT. Indocement Tunggal PrakasaTbk, and PT Holcim Indonesia. Suggestions for the Management Party should further improve the performance of total asset management, so that efficient corporate finance will be better.Keywords: Liquidity, Solvency, Profitability, Activity, and Financial Performance
Co-Authors Adiputra, Mandang Alumu, Sumaryani Ode Basri, Harianti H. Chichi, Juriko Darius, Anjelika J. C. Datu, Christian V Datu, Christian V. Daud, Andromedha Daud, Rahmatia M David P. E. Saerang David Paul Elia Saerang Egam, Gerald E. Y. Elim, lnggriani Grace B. Nangoi Harijanto Sabijono Helen, Rumayar Angela Natesha Hendrik Gamaliel Hendrik Manossoh, Hendrik Herman Karamoy Hukom, Hosianita Fiandani I Gede Suwetja Indra Christian Lontaan, Indra Christian Inggriani Elim Jantje J. Tinangon Jantje Tinangon Jenny Morasa Jones, Jeni Jullie J Sondakh kaghoo, Geiby Nabila Kalangi, Karenina Noviany Kaloh, Trisilia Kapahese, Indri B. Karwur, Natanael Kaunang, Joshua Bryan Kawulusan, Muhamad A. Kojongian, Claudya Kolamban, Chelchia Vilia Kolang, Engelina Aprilia Fergenia Komalig, Jeniver A. M. Latjandu, Lady Diana Lidia Mawikere Lihu, Stevan andi Lintje Kalangi Londa, Sugaray Emmanuelle Lonto, Tesalonika Theresa Mutiara Ludong, Jurgen Gabriel Erick Makalare, Zevania Meysha Malumperas, Michael H. J. Mandagi, Filicia Margaretha Ayu Mandolang, Rayzinsky Clarents Manengkey, Berkania MANURUNG, Rineke Ester Dian Marcelino Ransulangi, Marcelino Marellu, Afke Mentang, Fanda Mile, Abdul Wahid Supriatna Modim, Arif Rahman Mohammad, Indira Momongan, Intan Valeri Gisela Monica, Sepang Gisella Moray, Thiara Gabriela Mufarokhah, Arifatul Nango, Grace B Nefry, Pajow A. Nurcahyo, Arkhan Billy Pandelaki, Meggy Marchia Pantow, Yunika Handayani Pasiakan, Melisa Patricia Novelina Pongilatan, Monica Gloria Pua, Brenda Yusensie Puapadang, Yohana Regin Seyni Rambitan, Rivo Reynard Raranta, Novly G. Romario Rotty, Romario Rumengan, Vriska Saadah, Amelia Saerang , David Paul Elia Salindeho, Anggelina Chrisdayanti Sardjono, Olivia Y. M. Sifrid Pangemanan Sifrid S. Pangemanan Simbala, Angelica Sitanggang, Novelina Asriani Stanly W. Alexander Syawie, Faresz Aldi Syermi S.E. Mintalangi Tambingon, Ridel Tambunan, Aprinalda F. TENDEAN, Geneva Z. O. Toisuta, Elshinta Tombokan, Andre Feral Adolf Tsunme, Otto Tujuwale , Samuel Daniel Tulandi, Mesias Ridel Tulas, Mesalia Ventje Ilat Vinastri, Maya Ariesti Waghe, Alter S. Warongan , Jessy D.L Wowor, Stephanie Selina Sheren Wulan D. Kindangen, Wulan D.