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Wokas, Heince RN
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Economics, Econometrics & Finance

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Analysis of Environment and Control Activities Over Inventory Management of Medicines and Supplies at Badan Kependudukan dan Keluarga Berencana Nasional (BKKBN) of North Sulawesi Lester, Casey; Wokas, Heince RN; Datu, Christian
ACCOUNTABILITY Vol. 13 No. 02 (2024): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/ja.v13i02.56386

Abstract

This research aims to determine the internal control system for inventory administration based on frameworks one and three of COSO, namely the environment and control activities at Badan Kependudukan dan Keluarga Berencana Nasional (BKKBN) of North Sulawesi. The research method used in this research is primary data using observation, interview and documentation data collection techniques. The results of this research show that the internal control system includes two COSO components, namely the environment and control activities over the administration of supplies at Badan Kependudukan dan Keluarga Berencana Nasional (BKKBN) of North Sulawesi, which has not been implemented properly, there are still inconsistencies between these two components, namely the frequent occurrence of multiple positions and behavior that lacks integrity and ethics.
Calculation, Deposit, and Reporting of Restaurant Tax at RM. Chinese Food Apiau Tamuntuan, Sinta Debora; Wokas, Heince RN; Tangkuman, Steven J
ACCOUNTABILITY Vol. 13 No. 02 (2024): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.57808.13.02.2024.50-58

Abstract

Restaurant Tax is a tax on the services provided by restaurants. The collection system uses a self assessment system where taxpayers are given the authority to calculate, deposit and report the amount of Restaurant Tax owed themselves. This research aims to find out whether calculations, deposits and reporting in RM. Chinese Food Apiau complies with applicable regulations based on Tomohon City Regional Regulation Number 8 of 2017. The research method used in this research is descriptive qualitative with a case study approach. Data was obtained through observations, interviews and documentation. Research results at RM. Chinese Food Apiau shows that the calculation of Restaurant Tax is in accordance with Tomohon City Regional Regulation Number 8 of 2017 with a tax rate of 10%. However, for payment and reporting of Restaurant Tax by RM. Chinese Food Apiau does not comply with Tomohon City Regional Regulation Number 8 of 2017 because taxpayers are still late in depositing and reporting Restaurant Tax.
Co-Authors Datu, Christian V. Lester, Casey Steven J Tangkuman Tamuntuan, Sinta Debora