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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 ACCOUNTABILITY
Linda Lambey, Linda
Universitas Sam Ratulangi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENERAPAN COST-VOLUME-PROFIT DALAM PENGAMBILAN KEPUTUSAN UNTUK PERENCANAAN LABA PADA HOTEL FAJAR ROON MANOKWARI Antameng, Desy Pratiwi; Lambey, Linda; Gamaliel, Hendrik
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 01 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.01.17141.2017

Abstract

Profit becomes one of the indicators to assess the performance of a company, to be able to achieve the desired profit by a company needs a good profit planning. The existence of profit planning enables companies to control costs even to identify problems that exist. The purpose of this study is to analyze the mechanism of profit planning at Hotel Fajar Roon Manokwari and how to apply profit planning at Hotel Fajar Roon Manokwari by using cost-volume-profit analysis method. The research method used is descriptive method. The result of this research is known that Fajar Roon Manokwari Hotel in determining its profit target only use occupation method (occupancy rate), Then profit planning that use occupation is felt less effective because the plan only give the level of presentation of planned profit without giving clear direction how Sales to be achieved next year, this means the hotel only gives the level of profit alone without providing sales targets next year that must be pursued to achieve the desired profit. This is evident from the profit realized with the target hotel profit using occupation is always not the same. Therefore, Hotel Fajar Roon Manokwari in determining profit planning should use cost-volume-profit analysis method because it can set its profit target by looking at changes of several factors such as cost, sales volume, and selling price, besides using cost-volume Profit companies can also know the sales revenue that a company should target to get the desired profit. Keywords : analysis of cost-volume-profit, profit planning.
PENGARUH SISTEM PENGENDALIAN INTERN DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH Mokoginta, Novtania; Lambey, Linda; Pontoh, Winston
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.12.2.18282.2017

Abstract

Application of Internal Control System and Regional Financial Accounting System in management of local government financial statements is a very important thing. This financial statements of local governments must meet the following characteristics : relevant, reliable, comparable, and understandable.  The purpose this study to examine the influence of the Internal Control System,Regional Financial Accounting System on the quality of goverment financial statements. The population in this study are all working in BPKAD Bolaang Mongondow Utara.  The sample in this study is the staff / employees of the financial part of the respondents were 30 respondents. The samples were selected by using a purposive samplingmethod. Data was collected by distributing questionnaires to the respondents directly concerned. Technical analysis of the data used is multiple regression with SPSS 22. The result showed that : the Internal Control System has a significant effect on the quality of government financial statements and the Regional Financial Accounting System has a positive significant effect on the quality of goverment financial statements.Keywords : Internal Control system, Regional finsncisl accaounting system, quality of goverment financial statements.
PENGARUH CURRENT RATIO, NET PROFIT MARGIN DAN EARNING PER SHARE TERHADAP HARGA SAHAM DI BURSA EFEK INDONESIA (Studi Kasus pada Sub Sektor Food and Beverages) Faleria, Rondonuwu Ester; Lambey, Linda; 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.12.2.17483.2017

Abstract

With the Indonesia Stock Exchange (IDX), every company's activity in the capital market will make it easier for investors to see the company's financial performance reflecting the financial condition of each reporting company. The capital market becomes an alternative for investors and shareholders to invest funds into companies that are registered on the Indonesia Stock Exchange (IDX). This study aims to examine the influence the variable Current Ratio, Net Profit Margin and Earning Per Share simultaneously and partially to stock prices. The samples in this research are 13 Food and Beverages companies listed in Indonesia Stock Exchange. Results that company financial performance measured by Current Ratio, Net Profit Margin and Earning Per Share do not have significant effect to stock price. t test concluded that the variable of Current Ratio, Net Profit Margin and Earning Per Share do not have significant effect to stock price in manufacturing company of Food and Beverages sub sector. Keywords: Current Ratio, Net Profit Margin, Earning Per Share, Stock Price.
INTENSIFIKASI PEMUNGUTAN PAJAK AIR TANAH SEBAGAI UPAYA MENINGKATKAN PENDAPATAN ASLI DAERAH KOTA TOMOHON Panekenan, Heine Glorina; Lambey, Linda; Rondonuwu, Sintje
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.13.03.20269.2018

Abstract

Intensifying the Ground Water Tax Collection is an effort in increasing and optimizing revenue by collecting the tax attentively, strictly, and deliberately. The implementation of intensifying the ground water tax collection in Tomohon City, especially at Local Financial Agency of Tomohon City, can be considered acceptable realizing the increases in the ground water tax income this year. This research method used in this thesis was descriptive method which is collecting the data from research outcome then analyzes it. Furthermore, a conclusion is drawn and the research type used was descriptive qualitative. The research findings showed that the process of intensifying the ground water tax collection at Local Financial Agency of Tomohon City is well implemented and according to applied regulation even though the goal set is not achieved, the revenue realization of ground water tax improved and therefore it becomes one of the locally-generated revenue of Tomohon City. Keywords : Ground-water tax, intensification, local tax, locally-generated revenue, efectiveness, efficiency.
PENGARUH INTEGRITAS, KOMPETENSI, DAN PROFESIONALISME TERHADAP PRODUKTIVITAS KERJA KARYAWAN BAGIAN AKUNTANSI PADA PT. BANK MANDIRI (PERSERO) TBK MANADO Rani, Falentina K. G.; Lambey, Linda; Pinatik, Sherly
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.13.03.19942.2018

Abstract

The succeed of company is determined by the existing of human resources. Furthermore, high qualified competences and professionalism of human resources can improve work productivity. This research is aimed to know the influence of integrity, competences, and professionalism to accounting employees’ productivity at PT. Bank Mandiri (Persero) Tbk Manado. This is a quantitative causal research. Data were collected by questionnaires and interviews. This study employed 36 respondents. Data were analysed by multiple linear regression analysis. Regression equation result is Y = -13,193 + 0,590X1 + 0,239X2 + 0,817X3 + e. Results show that integrity, competences, and professionalism influence employees’ productivity.  Keywords: Integrity, Competences, Professionalism, and Work Productivity
PENGARUH DISKRIMINASI DAN PEMERIKSAAN PAJAK TERHADAP PERSEPSI WAJIB PAJAK ORANG PRIBADI MENGENAI PENGGELAPAN PAJAK DI KOTA BITUNG (Studi Kasus Pada WPOP yang ditemui di KPP Pratama Bitung) Widjaja, Prielly Natasya Kartini; Lambey, Linda; Walandouw, Stanley Kho
JURNAL RISET AKUNTANSI GOING CONCERN Vol 12, No 2 (2017): Jurnal Riset Akuntansi Going Concern
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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

Abstract

Tax is the highest revenue of the country that. Therefore, government continues to increase the source of revenue derived from taxes. However, in reality there are many taxpayers who do not obey tax laws by evading their taxes. Tax Evasion is a taxpayers act who always tries to minimize the tax payable by violating the provisions of tax laws. The purpose of this research is to find out the effect of tax discrimination and tax audit of tax evasion. Data were collected by questionnaires. Questionnaires were filled up by 100 tax payers in KPP Pratama Bitung. Technique sampling is non probability sampling with convenience sampling or accidental sampling method. This research used multiple linear regression method and SPSS software version 21.0 was utilized. The result shows tax discrimination has no effect on tax evasion and tax audit influence on tax evasion.Keywords: discrimination, tax audit, tax evasion.
ANALISIS PENGARUH SISTEM PENGENDALIAN INTERN DAN IMPLEMENTASI SISTEM AKUNTANSI KEUANGAN DAERAH (SAKD) TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI EMPIRIS PADA SKPD KOTA MANADO) Lumintang, Gyshella Smylie; Lambey, Linda; Tangkuman, Steven
JURNAL RISET AKUNTANSI GOING CONCERN Vol 12, No 2 (2017): Jurnal Riset Akuntansi Going Concern
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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

Abstract

Local government financial statement made to provide information about financial position and all transactions conducted by local government. A qualified local government financial statement must have relevant, reliable, comparable and understandable characteristics. There are several factors that may affect the quality of local government financial statements, that is, internal control system and financial accounting system of local government. This research was aimed to determine the effect of internal control system and financial accounting system of local government to the quality of financial statements at the local government of Manado City. Respondents of this research were 40 financial management personnel from 10 Manado City SKPD from 168 population of financial management personnel of Manado City SKPD. This research used a quantitative approach, using primary data through questionnaires. The variables in this research is the internal control system and financial accounting system of local government as the independent variables and the quality of local government financial statement as the dependent variable. The data collected were processed using SPSS version 23.0. The statistical methods used to test the hypotheses is multiple linear regression analysis. The results of hypothesis shown that the internal control system has a significant positive effect on the quality of Manado City local government financial statement  while the implementation of financial accounting system of local government has no significant positive effect on the quality of Manado City local government financial statements and internal control system and financial accounting system of local government has a significant positive effect on the quality of Manado City local government financial statement.Keywords : Internal control system, financial accounting system of local government, financial accounting system of local government
ANALISIS EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL PERSEDIAAN BARANG DAGANG PADA SUPERMARKET PARAGON MART TAHUNA Kalendesang, Angelina Klesia; Lambey, Linda; Budiarso, Novi S.
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.12.2.17443.2017

Abstract

Internal control of the inventory of goods is critical in protecting the company's assets from fraud, misappropriation, errors of record and damage that may occur and be committed by employees or other parties. Therefore, the internal control system must be run effectively in order to avoid cheating, fraud and errors. The purpose of this research is to analyze the effectiveness of internal inventory control system at Paragon Mart Tahuna Supermarket. The analytical method used was qualitative by observations and direct interview with the Owner and some of employees at Paragon Mart. The results show that the internal control of merchandise inventory at Paragon Mart is already effective, they were monitoring and checking their inventory on a daily basis. In addition, every task should be distributed evenly among the employees for clearer tasks and responsibilities to increase the effectiveness of controlling and monitoring function.Keywords : Effectiveness, Internal Control System, Inventory
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PEMBELIAN SUKU CADANG PADA PT. HASJRAT ABADI SUDIRMAN MANADO Permata, Dana Nastari; Lambey, Linda; Tangkuman, Steven
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

Accounting Information System is a Facility that uses technology designed in presenting the data of a companys information to be considered in a decisions on the companys management activities. The purpose of this study is to determine the application of Accounting Information System in spare parts at PT. Hasjrat Abadi Sudirman Manado by comparing between the theory put forward by the experts with the implementation of the company. The analytical method used is descriptive to look systematically about the spatial flow plot and spare parts purchase invoice. The results of research indicate that accounting information system conducted by PT. Hasjrat Abadi Sudirman Manado has been running well enough. The existence of separation of duties and authority according to work responsibilities of each part related to spare parts purchasing system. PT. Hasjrat Abadi Sudirman Manado has been using computerized system to perform a more effective and efficient repair process. This is not so good in terms of the effectiveness of a purchasing accounting information system.Keywords: Accounting Information System, Purchase, Inventory
PENERAPAN PSAK NO. 45 REVISI TAHUN 2015 PADA YAYASAN MADRASAH IBTIDAIYAH BAITUL MAKMUR KOTA KOTAMOBAGU Sugeha, Aldiansyah; Lambey, Linda
ACCOUNTABILITY Vol 6, No 1 (2017): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.16031.6.1.2017.92-102

Abstract

Along with the times, now a non-profit organization has been growing rapidly, for example a foundation engaged in educational, religious, health and others. Kotamobagu State Islamic Elementary School is an example of a foundation that is engaged in the field of education are categorized into non-profit organizations because it has the resources coming from student fees and parental contributions. As with any profit organizations, non-profit organizations also require knowledge of accounting to record expenses and revenues. In order to provide some form of responsibility and accountability to the community, the foundation is also required to prepare financial statements in accordance with the rules or standards that already exist. The purpose of this study was to determine the Financial Statements of Government Elementary School Baitul Makmur when applying PSAK No. 45. The method used is descriptive qualitative. Result shows that Government Elementary School have made a financial statement is still as simple as cash receipt book, cash expenditure book, the book recapitulation and did not make statements as set forth in PSAK No. 45.Keywords : PSAK, Nonprofit, Financial Statement
Co-Authors Aldiansyah Sugeha Andries, Jazzy . Angelia Wibisono, Angelia Anneke Wangkar Antameng, Desy Pratiwi Arina, Kevin Thio Awaeh, Maya Angriani Bumulo, Rahmawaty M. Damapolii, Erwin David P. E. Saerang David P.E. Saerang Dhullo Afandi Elvira Diana Worotitjan, Elvira Diana Engelina, Wilma Deodora Essing, Sisilia Amelia Faleria, Rondonuwu Ester Fanny Jitmau Farlane S. Rumokoy Farlane Stevie Rumokoy Fitria Ayu Lestari Niu Frederik G. Worang, Frederik G. Gresly Yunius Rainal Mamelo, Gresly Yunius Rainal Gunadi, Venisca . Hannah Nadia Pijoh, Hannah Nadia Harbelubun, Astuty Veronika Laura Heince R.N Wokas Hendrik Gamaliel Herman Karamoy Jantje Tinangon Jhon Fiesgrald Wungow, Jhon Fiesgrald Jocom, Jessica Johan R. Tumiwa, Johan R. Joy Elly Tulung Kalendesang, Angelina Klesia Karwur, Karina Ocktovenisia Kasmadi, Kartika Aprillia Kawenas, Riani Isye Kewas, Agnes MD Kiai Demak, Najah A. Y. Lahiang, Mercel Hendrik Lantu, Christover . Liando, Leonard Yosua Lidia Mawikere Lintje Kalangi Liono, Marcelita . Lumenta, Anatasia Lumintang, Gyshella Smylie Madesen, Piter Mangnga' Maria Tielung Matei, Angela Mulyani Megasilvia Windy Mintahari, Megasilvia Windy Melisa Mamesah Merinda H. Ch. Pandowo Mokoginta, Novtania Mokoginta, Rena Mustari Mukuan, Phoebe R.J.S Novi Dwi Lestari Novi S. Budiarso, Novi S. Panekenan, Heine Glorina Pangkong, Claudya Monica Permata, Dana Nastari Pobela, Resti Wisna Polii, Josephien Pongantung, Inke F. Ponto, Monica . Rani, Falentina K. G. Rico Darmanto, Rico Riska Valentine Ulaan, Riska Valentine Robert Lambey Rompas, Merlin Arliany Rori, Riebka Praisylia Rotinsulu, Stephen . ROTTY, AMELIA TRIFENA Rotulung, Frandy Demsy Abed Rumangu, Mac J. Rumokoy, Farlen S. Runtuwarouw, Margaretha Yeane Sabanari, Anatasya E. Saerang, David P E Sandag, Eltie Christi Sanger, Rini . Sendy J. Mewengkang, Sendy J. Sepang, Kevin . Setyowati, Rifka . Sherly Pinatik Sifrid S. Pangemanan Sintje Rondonuwu, Sintje Soputan, Rocky Stanley Kho Walandouw Steven Tangkuman Tangkowit, Reince Herry Tanto, Hendra Wijaya Tasik, Hizkia H.D Tumiwa, Johan . Ulfiyati, Ulfiyati Ventje Ilat Walakandou, Regina Joan Ribka Wangkar, Anneke . Waworuntu, Priskila Charity Widjaja, Prielly Natasya Kartini Widono, Angie Michelle Winston Pontoh Wondal, Meilani Worang, Frederick G. Zumrotin, Tsania .