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<![CDATA[ANALISIS PEMUNGUTAN DAN PENCATATAN PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN (PBB - P2) PADA PEMERINTAH KABUPATEN MINAHASA TENGGARA ]]>
<![CDATA[Langi, Lisa Tivani]]>;
<![CDATA[Saerang, David P. E.]]>;
<![CDATA[Warongan, Jessy D.L]]>
<![CDATA[ JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 03 (2018): Going Concern Vol.13 No.3 September 2018 ]]>
Publisher : <![CDATA[JURNAL RISET AKUNTANSI GOING CONCERN ]]>
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<![CDATA[At first PBB-P2 was levied by the central government. The transfer of UN-P2 in Southeast Minahasa district begins on January 1, 2014 and is expected to increase the Local Revenue (PAD) and at the same time improve the structure of Regional Revenue and Expenditure Budget (APBD), improve public services, accountability and transparency in the management of PBB-P2. The purpose of this study was to analyze how the collection and recording of PBB-P2 at the Government of South Minahasa District. The purpose of this research is to know and analyze the collection and recording of PBB-P2 in South Minahasa. The type of research used is descriptive qualitative research. The result of the research shows that the PBB-P2 collection in Southeast Minahasa Regency still has obstacles, namely Taxpayer Notification Name (SPPT) which isnât in accordance with the name of tax object, the existence of double SPPT, the SPPT but the location of the tax object is unknown, the lack of awareness in making the payment of PBB -P2 by taxpayers domiciled outside the region but has a tax object in the region. Recording of PBB-P2 revenue is still the difference between budget realization of PBB-P2. It is recommended that the Regional Finance Board of Southeast Minahasa hold socialization to local governments and local communities regarding the implementation of PBB-P2 collections, so that taxpayers have a concern in the case of PBB-P2 payments on time and active in reporting the object/subject of tax when there are problems encountered.Keywords : Collection, accounting records, PBB-P2]]>
<![CDATA[PENGARUH SANKSI PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI MANADO ]]>
<![CDATA[Siamena, Elfin]]>;
<![CDATA[Sabijono, Harijanto]]>;
<![CDATA[Warongan, Jessy D.L]]>
<![CDATA[ GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/gc.12.2.18367.2017
<![CDATA[The number of taxpayers from year to year increases. But the increase in the number of taxpayers is not offset by taxpayer compliance in paying taxes. The compliance issue becomes an obstacle in maximizing tax revenues. This study aims to analyze the effect of tax sanctions and taxpayer awareness on the compliance of individual taxpayers. The population of this study is determined based on purposive sampling method, the data collected by division of questionnaires in KPP Pratama Manado. The method of research analysis used is multiple linear regression. based on the result of t test, it can be concluded that the tax sanction has positive and significant effect on the taxpayer compliance of the individual, with the value of significance smaller than the significant value (0.001 < 0.05), the consciousness of the taxpayer positively and significantly influence the compliance personal taxpayer, this is indicated by a value of significance smaller than the significant value (0.003 < 0.05).Keywords :Tax sanctions, Taxpayer awareness, Personal taxpayer compliance]]>
<![CDATA[ANALISIS PENERAPAN TARIF PROGRESIF PAJAK KENDARAAN BERMOTOR PADA UNIT PELAKSANA TEKNIS DAERAH (UPTD) KOTA MANADO ]]>
<![CDATA[Thomas, Mario Y.]]>;
<![CDATA[Saerang, David P. E.]]>;
<![CDATA[Warongan, Jessy D.L]]>
<![CDATA[ GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/gc.13.04.21061.2018
<![CDATA[Vehicle Tax is the major contributor to the Original Local Government Revenue, with a progressive tax rate. Vehicle is a crucial asset because the price per unit is relatively high. The tax function fulfillment in this policy is very influential to the wealth of people as a vehicle user, whether it is for entrepreneur or non-entrepreneur. Every province is unique by economy, social, cultural and other factors that are obviously differentiating the tax policy implementation. This research analyzes the implementation of vehicle progressive tax rate policy in Manado City Local Technical Operating Unit and explains the obstacles faced along with the efforts to overcome. This research is done by the qualitative approach with descriptive analysis. Research result describes the policy implementation specifically by some aspects related to vehicle tax, explains the obstacles faced along with the efforts to overcome.Keywords : progressive tax rate, vehicle tax]]>
<![CDATA[ANALISIS PENERAPAN E-FILING PADA WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA BITUNG ]]>
<![CDATA[Meisiang, Yuyun]]>;
<![CDATA[Sondakh, Jullie J.]]>;
<![CDATA[Warongan, Jessy D.L]]>
<![CDATA[ GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/gc.13.04.21103.2018
<![CDATA[To increase state tax revenue, the Directorate General of Taxes conducts administrative reforms in the field of taxation by implementing e-Filing, a means of reporting on Annual Individual Income Tax Returns online. The application of e-Filing is expected to facilitate Taxpayers to carry out tax obligations so as to increase state revenues. This study aims to analyze the application of e-Filing to Individual Taxpayers at Bitung Primary Tax Office. The sampling method in this study is a descriptive qualitative approach using primary and secondary data through observation of interviews with tax officers and individual taxpayers registered at the Bitung Primary Tax Office. The results of this study indicate that the implementation of e-Filing has not been effective enough, the number of Individual Taxpayers who used e-Filing in 2016 was 32,374 taxpayers, and there was a decline in 2017 of 29,477 taxpayers. The application of e-Filing will be maximum if the KPP Pratama Bitung increases socialization.Keywords : E-Filing, implementation of e-filing, personal taxpayer]]>
<![CDATA[ANALISIS PROSEDUR PELAKSANAAN PENGELOLAAN DANA DESA PADA DESA PASSI 2 KECAMATAN PASSI BARAT ]]>
<![CDATA[Bawon, Rizky Wahyudi]]>;
<![CDATA[Karamoy, Herman]]>;
<![CDATA[Warongan, Jessy D.L]]>
<![CDATA[ GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/gc.13.04.20990.2018
<![CDATA[Village Fund Management requires accountability of an apparatus in its management and it is necessary to apply good governance principles that is accountability. In village fund management, the village government planning phase prepares the village government's annual financial plan as set forth in the Village Revenue and Expenditure Budget (APBDesa). It is also very important to be understood precisely and correctly is the duties and responsibilities of each village fund manager. The purpose of this study is to find out how the procedure of the implementation of village fund management in Passi 2 Village of West Passi District. The method used is descriptive method. The results showed that the management and accountability of Village Funds in Passi 2 Village West Passi District Bolaang Mongondow Province North Sulawesi Province has been in accordance and have followed the procedures based on Law no. 113 Year 2014 on the management of Village Funds where the intended target is the Village and in implementing its program discussed with the Village Government and Village People's Consultative Board (BPD).Keywords: Management, Accountability, Village Fund]]>
<![CDATA[ANALISIS PENERIMAAN PAJAK KENDARAAN BERMOTOR DAN BEA BALIK NAMA KENDARAAN BERMOTOR DI KABUPATEN MINAHASA SELATAN ]]>
<![CDATA[Karim, Fikram Pratama A.]]>;
<![CDATA[Alexander, Stanly W.]]>;
<![CDATA[Warongan, Jessy D.L]]>
<![CDATA[ GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/gc.13.04.21874.2018
<![CDATA[To fulfill the interests of the people, where the need for these funds increases every year along with the increase in population and the needs of the people. The funds that will be spent on this development are certainly obtained from the people themselves through a collection called tax. The purpose of this study was to determine motor vehicle tax revenue and the transfer fee of motor vehicle names in the South Minahasa regency and what obstacles / efforts were made by the government to increase tax revenues. The analytical method used in this study is a qualitative method with descriptive data analysis techniques. The results showed that the procedures for calculating PKB and BBNKB of South Minahasa Samsat UPTD had followed local regulation No.7 of 2011, and PKB collection for each year for collection of BBNKB. Keywords: Motor vehicle reception tax, duty of transferring name of a motor vehicle]]>
<![CDATA[PENGARUH KEJELASAN SASARAN ANGGARAN, TRANSPARANSI DAN PENGENDALIAN AKUNTANSI DAN PENGENDALIAN AKUNTANSI TERHADAP KINERJA MANAJERIAL PADA PEMERINTAH PROVINSI SULAWESI UTARA ]]>
<![CDATA[Natalia, Posumah Linda]]>;
<![CDATA[Kalangi, Lintje]]>;
<![CDATA[Warongan, Jessy D.L]]>
<![CDATA[ GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 1 (2019) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/gc.14.1.22312.2019
<![CDATA[The purpose of this study was to determine the effect of the clarity of budget targets, transparency and accounting control on managerial performance in the North Sulawesi provincial government both partially and simultaneously. This hypothesis was tested using the t test and F test. The population in this study were all employees who worked on SKPD on the research object, sample in this research are managers, namely employees who occupy from the echelon two to the echelon for, with amount of responder counted 50 people. The analytical method used in this research is multiple regression analysis. The result of the analysis through the t test stated that the clarity of the budget target effects on the managerial performance of the provincial government of North Sulawesi . The transparency does not affect on the managerial performance of the province of North Sulawesi. The accounting control effects on the managerial performance of the province of North Sulawesi. The result of the analysis of the F test state that the clarity of budget targets, transparency and accounting control affect simultaneously on the managerial performance of the North Sulawesi province.]]>
<![CDATA[IPTEKS PROSES BISNIS KEUANGAN PADA PT. PLN (PERSERO) UNIT INDUK WILAYAH SULUTTENGGO ]]>
<![CDATA[Hutagalung, Ignatius Ramot]]>;
<![CDATA[Mongi, Caesar Junior]]>;
<![CDATA[Warongan, Jessy D.L]]>
<![CDATA[ Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/jiam.2.02.2018.21765
<![CDATA[PT. PLN (Persero) as a State Company engaged in electricity business in Indonesia. Meanwhile PT. PLN (Persero) Unit Induk Wilayah Suluttenggo is a branch unit for North Sulawesi, Central Sulawesi and Gorontalo region. The business of PT. PLN (Persero) is a monopoly market making the company obligated to take care of everything in electricity field. The business is growing rapidly, so that PT. PLN (Persero) has to keep up with the existing development. Therefore PT. PLN (Persero) is having a lot of business cooperation with many different Vendors. Before doing a cooperation, both the PT. PLN (Persero) and Vendor made a contract. After the works is done by the Vendor, the Vendor will send a bill to a User. The User will then proceed it. The process named as Financial Business Processes.Keywords : Financial Business Processes, Electricity Business]]>
<![CDATA[PENGARUH KINERJA KEUANGAN PEMERINTAH DAERAH TERHADAP BELANJA MODAL UNTUK PELAYANAN PUBLIK (Studi pada kabupaten dan kota di Provinsi Sulawesi Utara) ]]>
<![CDATA[Tamawiwy, Julius]]>;
<![CDATA[Sondakh, Jullie J]]>;
<![CDATA[Warongan, Jessy D.L]]>
<![CDATA[ JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 7, No 2 (2016): Goodwill Vol. 7 No. 2 Desember 2016 ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.35800/jjs.v7i2.13555
<![CDATA[The main objective of regional autonomy is to improve public services and promote the local economy in Indonesia. Capital expenditures for public services is used to finance expenditure in investing activities (add assets) aimed at improving public infrastructure that results can be used directly by the public. Developed regions tend to maintain the structure of expenditure into maintenance expenditure. The shift in spending patterns in the local government often triggered concerns about the extent to which the amount of local revenue affects the pattern of local government spending, especially capital expenditure for public services. This study purposes to analyze growth of revenue (PAD), the ​​fiscal decentralization, financial effectiveness and efficiency of the Local Government Financial Management to the capital expenditure for public services. The method used is quantitative method with a sampling technique using judgment sampling which took samples with consideration of the availability of data in the Local Government Financial Statements Reports in the Province of North Sulawesi by 10 districts/cities of Local Government in North Sulawesi since 2010 to 2015. The analytical method used is a multiple regression using SPSS 20 application assistance. The results show that PAD growth is effect as positive and significant capital expenditures for public services, fiscal decentralization is negative effect and not significant toward capital expenditures for public services, effectiveness and efficiency of local financial is effect as positive but not significant toward capital expenditures for public services..]]>
<![CDATA[Analisis faktor-faktor penghambat dalam pengadaan barang milik daerah di Kota Bitung ]]>
<![CDATA[Tampanatu, Steady Bent']]>;
<![CDATA[Karamoy, Herman]]>;
<![CDATA[Warongan, Jessy D.L]]>
<![CDATA[ JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 9, No 2 (2018): Goodwill Vol.9 No. 2 Juli-Desember 2018 ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.35800/jjs.v9i2.20735
<![CDATA[Abstract. The development and tecnological progress in procurement of goods in the city of Bitung make procurement official need to choose and observe about the providers of goods and services quaity and can provide benefits as big as to the existing society based on presidential rules on the procurementof goods and services. The study is a qualitative exploratory research. Respondents were chosen by purposive sampling. Data were collected by interviews, observation and documentation. Triangulation was conducted to validate data. This study concludes: (1) Procurement officers have not been able to perform their role in determining quality goods and services providers because they are still viewed as routines jobs; (2) Educational background and length of tenure as procurement officers do not affect the quality of goods and services produced by city government of Bitung; (3) Training and technical guidance are intended to improve  the quality of human resources, however the results of such activities are not optimal yet; (4) Communication is a supporting factor in the procurement process between the commitment maker and the procurement officer; (5) Personal or group interests, which always take precedence in the implementation of procurement of goods and services, have closed the opportunity to the other providers to supply their goods and or services.Keywords: Resources, Bureaucratic Structure, Communication and DispositionAbstrak. Adanya perkembangan dan kemajuan teknologi dalam pengadaan barang dipemerintahan Kota Bitung menjadikan pejabat pengadaan perlu memilih dan mencermati tentang penyedia barang dan jasa yang berkualitas dan dapat memberikan manfaat yang sebesarnya kepada masyarakat yang ada berdasarkan aturan presiden tentang pengadaan barang dan jasa.Penelitian dilakukan dengan menggunakan metode penelitian kualitatif dengan pendekatan eksploratif (exploratory approach). Pemilihan responden mengunakan purposive sampling. Teknik pengumpulan data digunakan teknik wawancara, observasi dan dokumentasi. Dalam validitas data digunakan metode triangulasi. Berdasarkan hasil analisis dan pembahasan maka dapat disimpulkan bahwa: (1) Para pejabat pengadaan barang dan jasa yang menjadi informan cenderung belum dapat melakukan perannya dalam menentukan penyedia barang dan jasa yang berkualitas, karena masih dipandang pekerjaan tersebut sebagai suatu pekerjaan rutinitas; (2) Latar belakang pendidikan dan lamanya masa jabatan sebagai pejabat pengadan tidak mempengaruhi kualitas barang dan jasa yang dihasilkan oleh pemerintah Kota Bitung; (3) Dalam meningkatkan kualitas sumber daya manusia pelatihan atau bimbingan teknis menjadi salah satu sarana yang sering diikuti pejabat pengadaan tetapi hasilnya belum maksimal terkesan hanya untuk realisasi penyerapan anggaran; (4) Komunikasi menjadi faktor pendukung ditahapan proses pengadan antara pejabat pembuat komitmen dan pejabat pengadaan; (5) Kepentingan pribadi atau kelompok, yang selalu didahulukan dalam pelaksanaan pengadaan barang dan jasa tanpa membuka ruang dan kesempatan yang sama kepada pihak penyedia yang lain.Kata Kunci: Sumber daya, Struktur Birokrasi, Komunikasi dan Disposisi]]>
