Article Per Year (5 Year)
p-Index From 2020 - 2025
5.36
P-Index
This Author published in this journals
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) Formosa Journal of Science and Technology (FJST) Formosa Journal of Applied Sciences (FJAS) 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
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Social Sciences

Published : 75 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 75 Documents
Search

 1   2   3   4   5 
ANALISIS PENERAPAN PPN DAN PPH PASAL 22 ATAS PENGADAAN BARANG PADA KANTOR BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN PERWAKILAN SULAWESI UTARA Mufarokhah, Arifatul; Sondakh, Jullie J.; 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.13.04.20903.2018

Abstract

The treasurer as functional officer has the obligation to deposit and report the tax payable. Examples of taxes that must be deposited and reported by the treasurer are Value Added Tax and Tax Article 22 in the activities of procurement of goods. Procurement of goods for the government is a process of activities to meet or provide the needs and supply of goods for central and local governments. The purpose of this study is to know how to calculate, deposit, and report Value Added Tax and Income Tax Article 22 on Procurement of Goods at Kantor Badan Pengawasan Keuangan dan Pembangunan Perwakilan Sulawesi Utara. This research method using qualitative descriptive method. The result of the research shows that the calculation of Value Added Tax is subject to 10% tariff and for Tax of Article 22 is charged 1.5% tariff then deposited using billing code to Bank BNI. Calculation of VAT and Income Tax Article 22 in 2017 at Kantor Badan Pengawasan Keuangan dan Pembangunan Perwakilan Sulawesi Utara is in conformity with the applicable law, but there are still some calculations performed by the treasurer that is not appropriate. In the case of reporting the treasurer does not report, the treasurer should conduct tax reporting in accordance with the rules stipulated by the Minister of Finance and the Directorate General of Taxes in order not to be subject to sanctions on tax administration.Keywords : Calculation, Deposit, Reporting, Value Added Tax, Income Tax Article
IPTEKS PENGAWASAN TERHADAP REALISASI ANGGARAN DENGAN KONSEP GOOD GOVERNANCE DALAM MENCEGAH PRAKTEK KORUPSI DI DINAS PEKERJAAN UMUM DAN PENATAAN RUANG DAERAH PROVINSI SULAWESI UTARA Tombokan, Andre Feral Adolf; Pangerapan, Sonny
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 02 (2018): JIAM Vol. 2 No. 2 2018
Publisher : Jurnal Ipteks Akuntansi Bagi Masyarakat

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

Abstract

Indonesia’s development depends on managing the budget state revenues and expenditures (APBN) therefore the government must be aware and change his character not to work alone without paying attention the interest or aspirations of the community. The purpose of this research is to know the flow or budget process at the public works agency and spatial planning in north Sulawesi province know the concept of good governance in carrying out supervision of realization budget, and to find out good governance in an effort to prevent corruption practices .this research is a qualitative research approach interpretive . the source of data from this study is primary data in the form of direct interviews, documentation and recording. Technique processing and analysis of data, namely the method of comparison by finding answers fundamental answers to cause and effect by analyzing factors the cause of the occurrence or emergence of a particular phenomenon. The result of this study indicate that the flow and budget process is on the PUPRD office in north Sulawesi, the budget planning process starts from conducting infestation field survey, after conducting surveys and data needed has been fulfilled, the budget calculation is carried out after it is entered planned DPA (budget implementation document) budget activities, after the DPA is published, we switch the process of physical implementation of work, including planning, design and so on,the concept of good governance in doing supervision of government budget realization is responsible for optimize the relationship between input and output. For example, for example public works agency, its input in the form of a budget can still be seen in its performance. Control,focused on how to utilize input minimum to produce the desired output that is in accordance with provisions and quality standards set at the time and quantity as which are desired. Keywords : supervision of budget realization
ANALISIS POTENSI DAN EFEKTIVITAS PENERIMAAN PAJAK PENERANGAN JALAN DI KOTA MANADO Pandelaki, Meggy Marchia; Sabijono, Harijanto; 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.13.04.21867.2018

Abstract

The street lighting tax is one of the district / city taxes imposed on the use of electricity provided that street lighting is available in the area, whose accounts are paid by the regional government. Street lighting tax is one of the potential sources of regional income that can be influenced by certain factors. Therefore, this study aims to determine the potential and tax effectiveness of street lighting in the Regional Revenue Office of the City of Manado. The analytical method used is qualitative descriptive analysis. The data sources used in this study are secondary data, namely data originating from the Regional Revenue Office of the City of Manado. The results of the study indicate that the potential for street lighting tax in Manado City is less effective, and the tax effectiveness of street lighting from 2013-2017 is very effective. In 2013 the highest effectiveness of street lighting tax was 105.82 with very effective criteria, and in 2016 the lowest effectiveness of street lighting tax was 100.87 with very effective criteria. This means that tax on street lighting is very efficient and good, because the realization of street lighting tax revenues in the city of Manado reaches its real revenue potential.Keywords: Potential, Effectiveness.
EVALUASI PENGENDALIAN INTERN SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS ATAS PENJUALAN JASA KAMAR PADA BIG FISH HOTEL Modim, Arif Rahman; Tinangon, Jantje J.; 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

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

Abstract

Organizations to achieve sustainable position and possible opportunities requires efficient information systems. The purpose of the study is to evaluate the implementation an internal control in accounting information system cash receipt in Big Fish hotel (Piere Tendean Number. 107-108 Boulevard Manado). This research approach is qualitative descriptive with the type of case study research. Types of data used are primary data and secondary data. Data were collected through a preliminary survey, field research, observation, interviews, and documentation. The result show that accounting informations systems cash receipt at this hotel has been have well internal control. Although there were many problem has found, that there is no a job rotation to maintain employee independence in carrying out their duties, he absence of an internal supervisory unit that can guarantee security and finances, there is no surprising audit to check accurately.Keywords : Accounting Information System, Cash Receipt, Internal Control
ANALISIS LAPORAN ARUS KAS UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Kaloh, Trisilia; Ilat, Ventje; 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.13.04.21872.2018

Abstract

 A necessity for companies to include cash flow statements in financial statements. One analysis of financial performance using the cash flow statement is the ratio of cash flow statements. The purpose of this study was to find out the financial performance of six food and beverage companies during 2014-2017. This study uses the ratio analysis method. The ratio used in this study is the ratio of operating cash flows, the ratio of operating cash flow to interest, the ratio of capital expenditure, the ratio of total debt, and the ratio of cash flows to net income. From the results of calculations using the ratio analysis of cash flow reports obtained that from the six food and beverage companies namely PT. Tiga Pilar Sejahtera Food Tbk, PT. Delta Djakarta Tbk, PT. Mayora Indah Tbk, PT. Nippon Indosari Corpindo Tbk, PT. UltraJaya Milk Industry & Trading Company Tbk, PT. Indofood Sukses Makmur Tbk has a very good improvement, although not too high.Keywords: Cash flow statement, Operating cash flow, Cash flow ratio, Financial performance, Bursa Efek Indonesia
ANALISIS PENERAPAN PSAK 24 TENTANG IMBALAN KERJA PADA PT. ANGKASA PURA I (PERSERO) BANDARA SAM RATULANGI MANADO Nefry, Pajow A.; Pangemanan, Sifrid S.; Pangerapan, Sonny
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.14.1.22307.2019

Abstract

Employee benefits are rewards give by an entity to workers for services provided by workers or for termination of employment contracts. The purpose of this study was to find out how the application of PSAK 24 concerning Employee Benefits at PT. Angkasa Pura Manado's Sam Ratulangi Airport. This research was conducted with a qualitative descriptive method through case studies at PT. Angkasa Pura I (Persero) Manado's Sam Ratulangi Airport by collecting data through interviews and analysis of documents obtained from companies that support research. The results of the study show that PT. Angkasa Pura I (Persero) has provided all employee benefits according to PSAK 24, namely short-term employee benefits, post-employment benefits, other long-term employee benefits and severance pay. Companies must maintain the application of employee benefits that are in accordance with PSAK 24 and keep up with the latest developments in the regulations on employee benefits in Indonesia.
ANALISIS PERLAKUAN AKUNTANSI TERHADAP PELEPASAN DAN PENGHENTIAN ASET TETAP PADA PT. X Toisuta, Elshinta; Kalangi, Lintje; Pangerapan, Sonny
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.14.1.22281.2019

Abstract

The disposal and termination of fixed assets in an entity can be carried out in various ways, like disposing, selling, and exchanging. The fixed assets are released and discontinued because of damage or fixed assets have been expired so that they no longer provide economic benefits to the company. The accounting treatment for the disposal and termination of fixed assets is seen in terms of recognition, measurement and presentation. This study aims to determine whether  the accounting treatment of the disposal and termination of fixed assets is in accordance with PSAK No. 16. The research method used is descriptive method. The collected data and information are in accordance with the facts and actual condition that occur within company. The results show that the accounting treatment of the disposal and termination of fixed assets in terms of recognition and presentation is in accordance with PSAK No. 16. While in terms of measurement, it is still not in accordance with PSAK No. 16.
ANALISIS EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PENGGAJIAN KARYAWAN PADA PT. KERISMAS WITIKCO MAKMUR FACTORY BITUNG Vinastri, Maya Ariesti; Morasa, Jenny; Pangerapan, Sonny
JURNAL RISET AKUNTANSI GOING CONCERN Vol 14, No 1 (2019): Going Concern Vol.14 No.1 April 2019
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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

Abstract

The quality of human resources can be improved along with the implementation of the system implemented by the company. The payroll accounting system is a system that can handle and report transactions, as well as salary payment procedures for both monthly and daily performance. This study aims to determine the effectiveness of the payroll accounting system applied at PT. Kerismas Witikco Makmur. This type of research is descriptive qualitative by taking primary data directly through interviews with 10 respondents on the object of research. The results of the study show the payroll system applied by PT. Kerismas Witikco Makmur still uses a manual system and there has been a clear division of tasks within the company.Keywords: Effectiveness, Accounting Information Systems, Payroll, Employees
IPTEKS SISTEM INFORMASI AKUNTANSI DALAM AKTIVITAS PENCAIRAN DANA PADA KANTOR WILAYAH KEMENTERIAN AGAMA PROVINSI SULAWESI UTARA Mile, Abdul Wahid Supriatna; Pangerapan, Sonny
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.2.02.2018.21819

Abstract

The system is a series of two or more interconnected components, which is interact to achieve a goal. This study aims to determine the role of accounting information systems in disbursing funds in the Regional Office of the Ministry of Religion of North Sulawesi Province. The method used in this writing is qualitative descriptive. The results of this study can be seen that the importance of accounting information systems for the Regional Office of the Ministry of Religion of North Sulawesi Province. With the existence of a good Accounting Information System, companies can carry out operations and information processes more effectively and efficiently because of the controls that control these processes so that the results achieved can be in accordance with the objectives of the agency.Keyword: Accounting information system, procedure for disbursing funds
IPTEKS E-GOVERNMENT DALAM PELAYANAN PUBLIK PADA DINAS KOMUNIKASI DAN INFORMATIKA KOTA MANADO Simbala, Angelica; Manengkey, Berkania; Pangerapan, Sonny
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.2.02.2018.21811

Abstract

Dinas Komunikasi dan Informatika” Kota Manado is a government institution engaged in communication and informatics, which in the government of Kota Manado, “Dinas Komunikasi dan Informatika” is one of institution who operates E-Government system. E-Government itself is implementation of electronic-based system used to effective and efficiently enhance public service quality. The use of technology by E-Government enhance relationship between government and mutuals (people, enterpreneur, or other instances). The function of E-Government is to improve quality of public services, with the use of technology information. And can help process communication of the government to create a clean, transparent government, and to answer demands of change effectively. E-Government have 3 (three) types of relation, which is Government to Citizen, Government to Business, Government to Government. “Dinas Komunikasi dan Informatika Kota Manado” have applied these 3 types of relation, where there are 13 applications developed to apply E-Government system in Kota Manado. This research is done with hope “Dinas Komunikasi dan Informatika Kota Manado” can always continuously improve and inovate with the existing application, and have to do application upgrade from time to time. “Dinas Komunikasi dan Informatika Kota Manado” have to do socialization regarding applications around people not just with social media, but directly go into every district in Kota Manado.Keywords : E-Government, Public service, Technology Information
Co-Authors Adiputra, Mandang Alumu, Sumaryani Ode Basri, Harianti H. Chichi, Juriko Damar, Jeivi 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. Kapojos, Peter Marshall 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 Lombogia, Enjelina Maria Heske 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 Mawikere, Lidia M 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 Steven J. Tangkuman Syawie, Faresz Aldi Syermi S.E. Mintalangi Tambingon, Ridel Tambunan, Aprinalda F. Tatamang, Claudia Sherlyka TENDEAN, Geneva Z. O. Tjung, Brilian Pijar Wijaya 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.