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All Journal JURNAL RISET AKUNTANSI GOING CONCERN Jurnal Ipteks Akuntansi Bagi Masyarakat
Warongan, Jessy
JURNAL RISET AKUNTANSI GOING CONCERN
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : JURNAL RISET AKUNTANSI GOING CONCERN

 1 
ANALISIS SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL PERSEDIAAN BARANG PADA TOKO CAMPLADEAN MANADO Otinur, Faujan; Pangemanan, Sifrid S.; Warongan, Jessy
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.12.01.17202.2017

Abstract

The accounting information system and the system of Internal control is a component that collect, classify, process, analyze and combine the relevant financial information for decision making the outside parties (suc as Government, community, investors, and creditors) parties in (especially management). Campladean Manado is a merchant selling sports equipment with various brands and types of goods so that it has a stockpile of goods quite a lot. This research aims to analyze accounting information systems inventory and enacted on Campaldean Manado. This research uses descriptive research method. Research results showed the accounting information system on Campladean Manado are still using manual systems of internal control systems but very helping and supporting accounting information systems in Manado in Campladean minimize the occurrence of errors in system of inventory items.Keywords: Accounting information systems, Interalcontrol systems supplies.
ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 WAJIB PAJAK ORANG PRIBADI PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KOTA MANADO Gosal, Yeremia; Karamoy, Herman; Warongan, Jessy
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.12.2.17747.2017

Abstract

This study aims to determine the calculation and reporting of income tax article 21 permanent employee at the Regional Finance and Asset Management Board (BPK-AD) Manado City and comparing with the Minister of Finance Regulation no. 101 / PMK.010/2016 and Regulation of the Director General of Taxation Number: PER - 31 / PJ / 2012. Non-Taxable Income (PTKP) is a deduction in the calculation of income tax article 21. As for the increase of PTKP this causes the tax burden becomes even less zero, for individual taxpayer. The research method used is qualitative research using interview technique and documentation observation. Next describe the data received and present it in accordance with the actual situation. The result of the research shows that the calculation of Income Tax Article 21 individual taxpayer by BPK-AD of Manado City is not in accordance with Law Number 36 Year 2008 because the amount inputted has excess number which can cause Income Tax 21 increased; The determination of non-taxable income (PTKP) is in conformity with Regulation of the Minister of Finance no. 101 /PMK.010/2016; The reporting of PPh 21 employees, conducted through e-filling at the latest end of April, but not in accordance with tax regulations. Keywords: Calculation, Reporting, and Income Tax Article 21
ANALISIS PENERAPAN PSAK 24 TENTANG IMBALAN KERJA PADA PT VANDIKA ABADI Rumimper, Gisela; Alexander, Stanly; Warongan, Jessy
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.12.2.18527.2017

Abstract

The fast growing business world is demanding every company or business entity to be more competitive and continue to strive to achieve the goals set. Object in this research is PT VANDIKA ABADI as one of the companies engaged in the provision of labor services. The purpose of this study is to find out whether PT Vandika Abadi has applied PSAK 24 on employee benefits. This type of research is a type of descriptive-qualitative research, which is a method used to describe the actual based on what appears. Usually done an analysis that can provide a clearer picture of the object under study, and draw conclusions. The results of the research can be seen that PT Vandika Abadi has implemented some activities that are in accordance with the scope of PSAK24 regarding post-employment benefits and short-term employee benefits. In accordance with PSAK 24, recognition and measurement of short term employee benefits are recorded at the expense at the time the employee is payable while the post-employment benefits expense is recognized and measured based on contributions paid by the company. PT Vandika Abadi also provides post-employment benefits that are benefits to its employees, employee benefits are payments and services that protect and supplement salaries.Keywords: PSAK 24, Short-term Employee Benefit, Post Employment Benefit
ANALISIS PENGGUNAAN DAN PENATAUSAHAAN BARANG MILIK DAERAH DI PEMERINTAH KOTA MANADO Bolendea, Fikha Kristy; Ilat, Ventje; Warongan, Jessy
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.12.2.18614.2017

Abstract

Regional Property is one part of the regional Government’s assets that are very important to be used and utilized to support the running of the task principal and function of each government agency in the Permendagri 19 year 2016 on guidelines for management of regional property set up government agencies in especially the regional work unit (SKPD) which became the user of regional property to carry out the management of regional property effectively and efficiently. The purpose of this study is to determine the use and administration of local property in the City Government of Manado, especially on the Regional Financial and Asset Management Board. The method used in this research is descriptive analysis method. The results of the research show that the use and appropriation of regional property has been done in accordance with the prevailing regulations and has been running well, even in the inadequate use of assets. To the Head of Manado City BPKAD in order to continue to carry out technical training to the employees so that in the implementation of the use and administration of local property carried out property and in accordance with Permendagri 19 year 2016.Keywords:  usage and administration of regional property
Co-Authors Assa, Jeremia Renaldo Bolendea, Fikha Kristy Gosal, Yeremia Herman Karamoy Otinur, Faujan Pitoy, Adventia Kristin Rumimper, Gisela Sifrid S. Pangemanan Stanly Alexander Ventje Ilat