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All Journal JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY Jurnal Ipteks Akuntansi Bagi Masyarakat
Gerungai, Natalia Y. T.
JURNAL RISET AKUNTANSI GOING CONCERN
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS PERBANDINGAN KINERJA KEUANGAN MENGGUNAKAN METODE CAMEL PADA BANK BRI DAN BANK BNI PERIODE 2011-2015 Kalendesang, Angelita Chyntia; Pangemanan, Sifrid S.; Gerungai, Natalia Y. T.
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.12.01.17132.2017

Abstract

Bank as an intermediary institutions play a very important role in a country's economy. Therefore, the existence of a healthy bank is necessary, in order to achieve that goals banks have to be very careful in running their business and they also need special supervision include control from government through Central Bank which is known as Bank Indonesia. This research aims to examine and analyze the Assessment of the level of health of Commercial Bank, based on Bank Indonesia Regulation No. 13/1 / PBI / 2011, by using CAMEL (Capital, Asset, Management, Earnings, Liquidity) as its benchmarking tools. The ratio used includes financial ratio analysis such as CAR, KAP, NPM, ROA, BOPO and LDR. The object of study includes government-owned public banks listed on the IDX representing the entire population, but samples only taken from the financial statements of Bank BRI and Bank BNI during fiscal year 2011-2015, through research method of comparison of descriptive analysis to financial performance at both Bank (BRI & BNI), it can be concluded whether both of them are in the predicate healthy, healthy enough, less healthy or unhealthy. The results showed that both banks are equally healthy, while BRI have had better improvement of financial performance compared to BNI.Key words : Financial Performance, Financial Ratio, CAMEL Method, Commercial Bank Health.
ANALISIS NON VALUE ADDED ACTIVITY MELALUI PENERAPAN ACTIVITY BASED MANAGEMENT UNTUK MENINGKATKAN EFISIENSI PT. INDOFOOD CBP SUKSES MAKMUR, Tbk CABANG BITUNG Kutika, Reika Fichristika; Saerang, David P. E.; Gerungai, Natalia Y. T.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.02.19632.2018

Abstract

Nowadays, the changes that occur in the business environment creates competitiveness between companies in terms of seizing the market. For these companies, one of the way to achieve excellence is by being constantly focused on improving their processes and activities, paying attention to quality, flexibility and cost efficiency. Along with the competition of manufacturing companies that occur these days, PT. Indofood CBP Sukses Makmur, Tbk Bitung Branch must be able to manage its activities effectively and efficiently in order to achieve competitive advantage. Ergo, what companies need to do to improve its efficiency is by managing the activities that occur without reducing the quality of their products provided to customers. This study aims to find out how the application of activity based management at PT. Indofood CBP Sukses Makmur, Tbk Bitung Branch and how non value added activity can improve the efficiency of the company. The data analyze used descriptive analysis with qualitative approach and activity based management method. Based on the research, it is indicated that some non value-added activities are still going on, and by applying the activity-based management method, there is no added-value by the company’s reduction cost. By using activity-based management method, the total overhead cost of the factory is reduced by Rp 2,384,750,669,84 or 20,30%.Keyword: Activity Based Management, Non Value Added Activity, Efficiency
PENGARUH PENGETAHUAN PAJAK DAN SELF ASSESSMENT SYSTEM TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK DALAM PEMBAYARAN PAJAK HOTEL KATEGORI RUMAH KOS Tilaar, Brenda V.M; Manossoh, Hendrik; Gerungai, Natalia Y. T.
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.12.2.17479.2017

Abstract

Tax of boarding house is included in hotel tax which is one of local tax revenue in Manado City. Government efforts to increase local tax revenues with the self assessment system and tax socialization for the taxpayers to know about taxes and obedient in paying taxes. This study aims to determine how significant the influence of tax knowledge and self assessment system on the level of taxpayer compliance in tax payment category of boarding house either simultaneously or partially. The research method is by using quantitative research. The result of multiple linear regression analysis shows that the tax knowledge and self assessment system have a significant effect on the taxpayer compliance level in tax payment of hotel category of boarding house. Based on the results, the coefficient for adjusted R2 is 0,349. This indicates that the tax knowledge and self assessment system can affect the taxpayer compliance level in the tax payment of the hotel category of boarding house by 34.9%, while 65.1% is determined by other variables not included in this regression analysis.Keywords : tax knowledge, self assessment system, taxpayer compliance, hotel taxes category boarding house
ANALISIS PENGUKURAN KINERJA KEUANGAN PADA PEMERINTAH KOTA TOMOHON Sumual, Christian D.; Kalangi, Lintje; Gerungai, Natalia Y. T.
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.12.2.18133.2017

Abstract

Information generated from financial statements will be useful if the information is understood and used by users in analyzing a report and management of local finances. For that we need to measure the financial performance of the government, how far the progress achieved by the government of Tomohon. The research was conducted in the financial management, revenue and assets of Tomohon. The data used is quantitative in the form of Budget Realization Report (LRA), the method used is quantitative to measure financial performance with Financial ratios. The results show that the financial performance of Tomohon is not good, where the financial performance in 2013-2016, for the effectiveness ratio is above 90% -100%. While the efficiency ratio and the independence ratio per year are not running well. Keywords: Influence of  financial performance measurement
ANALISIS PERHITUNGAN DAN PEMOTONGAN PPh PASAL 21 KARYAWAN TETAP PADA PT. TELAGA BAKTI PERSADA TERNATE Masrinah, Linath; Tinangon, Jantje J.; Gerungai, Natalia Y. T.
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.13.04.21148.2018

Abstract

Taxes are an important component for the government in carrying out state activities in Indonesia, since the financing of routine expenditures as well as government development is largely derived from the tax sector. as it is known that tax revenue plays a vital role since the revenue from the oil and gas sector has decreased. The government in this case the Directorate General of Tax (DJP) always wanted to perform the task in terms of collecting tax revenue so that the nation's survival is maintained. Therefore, the Directorate General of Tax (DJP) is trying to get the tax collection in Indonesia on target by always trying to improve the service by updating the rules of tax collection that meet the requirements of justice, juridical, economic, financial and simple. This study aims to analyze the calculation and withholding of Article 21 Income Tax on the salary of PT. Telaga Bakti Persada Ternate whether it is in compliance with the provisions of the Taxation Law. No. 36 of 2008 Income Tax Income. This research uses Descriptive Research Method. The results of the research can be concluded that the calculation and withholding of income tax article 21 Income Tax on permanent employees of PT. Telaga Bakti Persada Ternate has done calculations and deductions in accordance with the provisions of the current law.Keywords: calculation and deduction of income tax PPh article 21, income tax, receipt income tax PPh article 21, accounting, income tax article 21, Tax Regulation.
IMPLEMENTASI TOTAL QUALITY MANAGEMENT TERHADAP KUALITAS PRODUK PADA PT. TRI MUSTIKA COCOMINAESA AMURANG Kading, Meylani Selvi; Pangemanan, Sifrid S.; Gerungai, Natalia Y. T.
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.13.04.20906.2018

Abstract

The influence of globalization in the industrial world today has caused competition between companies to become increasingly strict and competitive. The company's success is seen from the quality of products produced by the company. Total Quality Management is an ongoing process to achieve a better level of quality in meeting customer needs. The purpose of this research is to find out how the implementation of Total Quality Management at PT. Tri Mustika Cocominaesa Amurang. The method used is descriptive analysis. PT. Tri Mustika Cocominaesa applies ethics, integrity, trust, training, teamwork, leadership, appreciation, and communication to be successful in implementing Total Quality Management.Keywords: Total Quality Management {TQM}, Product Quality.
ANALISIS PENERAPAN SISTEM TRANSAKSI NON TUNAI DALAM PENGELOLAAN KEUANGAN DAERAH PADA DINAS LINGKUNGAN HIDUP KOTA BITUNG Pelealu, Angelina; Nangoi, Grace B.; Gerungai, Natalia Y. T.
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.13.04.21018.2018

Abstract

In an effort to improve an efficient regional financial management system, the government issued the Minister of Home Affairs Circular No. 910/1866 / SJ concerning the Implementation of Non-Cash Transactions on April 17, 2017, which is in accordance with the Provisions of Article 283 paragraph (2) of Act Number 23 of 2014 and in accordance with Presidential Instruction Number 10 of 2016 concerning Prevention and Eradication of Corruption. Non-cash transactions are transactions that do not make payments in cash but by way of transfer or transfer between accounts from one party to another. The purpose of this study is to determine the readiness of the process of implementing a non-cash transaction system in the management of regional finances in the Bitung City Environment Agency and to find out what obstacles occur in the process of implementing non-cash transactions in regional financial management in the Bitung City Environmental Service. The research method used is qualitative descriptive. The results of the research, namely the Environmental Office of the city of Bitung has implemented a system of non-cash transactions in stages in the APBD based on Circular of the Minister of Home Affairs No. 910/1866 / SJ. The constraints faced are the administrative process sometimes hampered, the socialization process, its application to the receipt of levies with a small nominal value.Keywords: Analysis, Implementation of Non-Cash Transaction System, Regional Financial Management
ANALISIS POTENSI PAJAK DAERAH DAN RETRIBUSI DAERAH SEBAGAI SUMBER PENDAPATAN ASLI DAERAH KABUPATEN HALMAHERA UTARA Hehega, Meilin; Karamoy, Herman; Gerungai, Natalia Y. T.
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.13.04.21597.2018

Abstract

This study aims to analyze the types of local taxes and user charges on the growth and contribution to total taxes and levies. Identify into prime, potential, growing and underdeveloped classifications. The data used are primary and secondary data in North Halmahera Regency with research period of 2012 – 2016. Analyzer used is growth analysis, contribution analysis and overlay analysis. The results of this study indicate that the growth and contribution of types of taxes and levies fluctuated during the 5-year budget. Based on the analysis of restaurant tax overlay and levy building permit is a type of local tax that has the potential to be developed in order to increase local revenue.Keywords: growth, contribution, potential of local taxes and levies
ANALISIS FAKTOR – FAKTOR YANG MENDORONG TINDAKAN TAX EVASION PADA WAJIB PAJAK UMKM DI KECAMATAN MADIDIR KOTA BITUNG Palowa, Arif A.; Nangoi, Grace B.; Gerungai, Natalia Y. T.
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

The needs of local governments to the central government in the framework of financing and the level of community compliance to pay taxes in accordance with what is owed is the focus that needs to be discussed. For this reason, this study aims to analyze the factors that encourage tax evasion according to individual taxpayers in Madidir District, Bitung City. This type of research is qualitative descriptive, and the data used is primary data. Data obtained through direct interviews with seven informants in the city of Bitung based on the results of research on the analysis of factors - factors that encourage tax evasion in the form of reducing, removing, and illegal manipulation of tax burden according to taxpayers in Madidir Subdistrict, Bitung City can be concluded that the driving factor society takes action tax evasion is a fare factor that makes the tax burden to be high, economic factors, taxes system factor that too complicated, compliance factors that aim to enrich themselves, the government firmness factor, and distrust of the government bureaucracy.Keywords: tax, factors, tax evasion.
ANALISIS PERHITUNGAN, PENYETORAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI (PPN) PADA PT. EMIGAS SEJAHTERA Santoso, Fadhlurrahmah; Sondakh, Jullie J.; Gerungai, Natalia Y. T.
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.13.04.22059.2018

Abstract

The aim of this research was to know whether the Value Added Tax calculation, subsmission and reporting at PT. Emigas Sejahtera, was suitable with the Law No. 42 Years 2009 about Value-Added Tax and Luxuries Tax. This type of research is descriptive with qualitative approach. The data collecting techniques done were interview and documentation. The steps taken to analyze the acquired data were done in two phases, they were (1) analyzing the Value-Added Tax in debt calculation based on the Law No. 42 Tahun Years 2009 about  Value-Added Tax and Luxuries Tax, and (2) analyzing the Value-Added Tax subsmission and reporting based on the Law No. 42 Years 2009 about Value-Added Tax and Luxuries Tax. The result of the research showed that the Value-Added Tax calculation was suitable with the Law No. 42 Years 2009 about Value-Added Tax and Luxuries Tax. While for VAT subsmission and reporting, PT. Emigas Sejahtera has been delayed in subsmission and reporting Value-Added Tax.Keywords: Calculation, Subsmission, and Reporting VAT
Co-Authors David P. E. Saerang Grace B. Nangoi Hehega, Meilin Hendrik Manossoh, Hendrik Herman Karamoy Jantje J. Tinangon Jullie J Sondakh Kading, Meylani Selvi Kalendesang, Angelita Chyntia Kutika, Reika Fichristika Langi, Brenda Lintje Kalangi Masrinah, Linath Pagora, Inggi Palowa, Arif A. Pelealu, Angelina Pulu, Elisya Santoso, Fadhlurrahmah Sifrid S. Pangemanan Sumual, Christian D. Tilaar, Brenda V.M Wokas, Heince Rudy Nicky