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All Journal JURNAL RISET AKUNTANSI GOING CONCERN Riset Akuntansi dan Manajemen Pragmatis
Afandi , Dhullo
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Evaluasi sistem dan prosedur pengeluaran kas di Badan Pengembangan Sumber Daya Manusia Daerah (BPSDMD) Provinsi Sulawesi Utara Sambur , Michelle Yubilia Maria; Manossoh , Hendrik; Afandi , Dhullo
Riset Akuntansi dan Manajemen Pragmatis Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.101

Abstract

Accounting systems and procedures of SKPD cover various processes ranging from recording, summarizing and financial reporting in the framework of APBD accountability. Cash is a current asset and in everyday monetary terms can be equated with cash on hand. The purpose of this study is to find out the systems and procedures for disbursing cash by implementing PERMENDAGRI Number 77 of 2020 at the Regional Human Resources Development Agency (BPSDMD) of North Sulawesi Province. The results of the study show that the internal control system for disbursing cash at the BPSDMD of North Sulawesi Province according to the Government Regulation Number 60 of 2008 is good, but there are still 3 points that are not appropriate, namely the control environment, control activities, information and communication. Procedures for disbursing cash at the BPSDMD of North Sulawesi Province are not fully implemented accordance to Permendagri No. 77 of 2020.
Analisis Perhitungan Pajak Pertambahan Nilai Pada PT Sinar Pure Internasional Bitung Lulage, Selci; Afandi , Dhullo; Mintalangi, Syermi S.E
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 18 No 3 (2023): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v18i3.51739

Abstract

Taxes are contributions of taxpayers to the State owed by individuals or entities that are coercive under the Law, by not receiving direct compensation and being used for the needs of the State. Value Added Tax is a type of indirect tax which is included as a consumption tax in the country, both consumption of goods and consumption of services. In general, Value Added Tax (VAT) is a tax imposed on the added value of a good or service after going through the production process. In principle, every company performs calculations, deposit and tax reporting in connection with the activities carried out by the company. This research was conducted at PT Sinar Pure Foods International, Bitung City. The purpose of this research is to find out that the calculation of Value Added Tax made by PT Sinar Pure Foods International is in accordance with applicable regulations. The analytical method used in this study is a qualitative descriptive analysis method. Based on the results of the study, it shows that the calculation of Value Added Tax is in accordance with the applicable regulations, namely Law Number 42 of 2009 Keywords: Calculation of Value Added Tax
Co-Authors Lulage, Selci Manossoh , Hendrik Sambur , Michelle Yubilia Maria Syermi S.E. Mintalangi