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All Journal ACCOUNTABILITY Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Revenue : Jurnal Ilmiah Akuntansi JURNAL EKONOMI, BISNIS DAN TERAPAN (JESIT) Dharma Ekonomi Jurnal Pengabdian Masyarakat dan Riset Pendidikan Tangkoko : Jurnal Manajemen dan Akuntansi
Gebriany P Wenur
Sekolah Tinggi Ilmu Ekonomi Petra
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Mathematics Public Health Other

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ANALISIS POTENSI PAJAK DAERAH DALAM PENINGKATAN PENDAPATAN ASLI DAERAH DI KOTA BITUNG Wenur, Gebriany Pirade; Karamoy, Herman; Warongan, Jessy D. L.
ACCOUNTABILITY Vol 5, No 2 (2016): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.14437.5.2.2016.224-236

Abstract

Economic development requires government and the community to develop and explore the potentials of the region to supporting the better economy in the future. Local Tax is one of regional revenues that has an important role in supporting the implementation of regional development of Bitung. High earnings of local taxes will increase revenue (PAD) so the local government are expected to explore the revenue sources (PAD) in improving Local Revenue (PAD) as to reduce dependence on the central government. This study is aimed to quantify and determine the potential of local taxes in the realization of the projected increase regional revenue in Bitung City. This research uses qualitative method with descriptive approach. Based on research and survey, Bitung City has unexplored local taxes potential by the local government (DIPENDA) to be explore. In 2016 to 2020 local taxes potential revenue has been projected to rising of 25 percent. Keywords: Potential, Local Taxes, Local Revenue (PAD)
OPTIMIZATION OF THE PREPARATION OF FINANCIAL REPORTS FOR MSMES BASED ON FINANCIALACCOUNTING STANDARDS Anita Nisa Kambey; Ratna Taliupan; Regina Beatrix Takakobi; Friska Langelo; Gebriany Pirade Wenur
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 4 (2023): Volume 4 Nomor 4 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i4.18961

Abstract

Laporan keuangan merupakan suatu informasi yang penting baik kepada pemilik perusahaan maupun pihak-pihak yang berkepentingan. Laporan keuangan tidak hanya digunakan oleh perusahan-perusahan yang mapan tetapi juga perusahaan-perusahaan kecil seperi Usaha Kecil, Mikro dan Menengah. Namun sayangnya, penyusunan laporan keuangan UMKM mengalami banyak kendala seperti: tidak adanya sumber daya manusia yang memiliki kapabilitas untuk Menyusun laporan keuangan. Sehingga kegiatan pengabdian ini bertujuan untuk mengoptimalkan penyusunan laporan keuangan UMKM melalui metode pendampingan. Studi ini berkontribusi kepada pemilik usaha UMKM dalam kemandirian penyusunan laporan keuangan UMKM. Hasil penelitian menunjukkan bahwa laporan keuangan UMKM Gratia nata de coco, dapat disusun berdasarkan bukti transaksi yang ada dan sesuai dengan SAK EMKM.
Analisis Kontribusi Dan Efektivitas Penerimaan Pajak Daerah Sebagai Sumber Pendapatan Asli Daerah (PAD) Kota Bitung Pirade Wenur, Gebriany
Jurnal Ekonomi, Bisnis dan Terapan (JESIT) Vol. 3 No. 2 (2022): Jurnal Ekonomi, Bisnis dan Terapan (JESIT)
Publisher : UKI Toraja Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (212.845 KB) | DOI: 10.47178/ytrj2r60

Abstract

Local Own Revenue is all income that is locally obtained by the region and is collected based on the applicable laws and regulations. Regional Original Revenue (PAD) comes from regional taxes, regional levies, results of separated regional wealth management and other legitimate PAD. Regional taxes are taxes that are collected and managed by local governments and are used to finance regional development. Local taxes are a component that has the potential to increase local revenue (PAD). This study aims to find out how much the level of local tax contribution as a source of PAD and to find out how the level of effectiveness of local taxes in Bitung City. The research was conducted at the Regional Tax and Levies Management Agency. The analytical method used in this research is descriptive method. The results showed that the contribution of local taxes as a source of PAD for Bitung City during the 2014-2018 period was in the good category with an average contribution of 48.03% per year. The biggest contribution comes from the street lighting tax and the lowest contribution comes from the swallow's nest tax. The effectiveness of local taxes during the 2014-2018 period is included in the very effective category with a percentage of more than 100% each year.  
The Effect of Gross Profit to Predict Operating Cash Flow at PT. Unilever Indonesia TBK Anita Nisa Kambey; Gebriany Pirade Wenur; Michelle Eliza; Prisca Patricia Liem; Fricy O. Rumintjap
Dharma Ekonomi Vol. 31 No. 2 (2024): DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v31i2.160

Abstract

This study aims to analyze the effect of gross profit on the prediction of operating cash flow at PT. Unilever Indonesia. Gross profit is calculated as the difference between revenue and cost of goods sold, including cash and credit sales, indicating the potential cash inflows expected from customers in the future. The study uses a quantitative method with secondary data obtained from PT. Unilever Indonesia's official website. The results show gross profit significantly impacts the company's operating cash flow prediction. Over the last five years, PT. Unilever Indonesia’s gross profit has increased by an average of 2% per year since 2019. Meanwhile, operating cash flow, calculated from customer receipts and various operational payments, shows fluctuations, with a 3% increase in 2019 and 2021 but only a 1% increase in 2022-2023. This decrease is due to differences in the payment of remuneration to directors and employees, which affects cash flow. These findings highlight the importance of gross profit in predicting operating cash flow in the future.
ANALISIS KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN BERDASARKAN THEORY OF PLANNED BEHAVIOR Pontoh, Irene; Kesek, Meilany; Takakobi, Regina Beatrix; Sonu, Sri Sunarni; Wenur, Gebriany Pirade
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v6i1.923

Abstract

This study aims to explore the factors that affect the level of taxpayer compliance in South Tondano District, Minahasa Regency, with a special focus on the influence of tax sanctions and fines on tax compliance behavior. Using a qualitative approach, this study collected data through in-depth interviews with taxpayers, government officials, as well as observations on the socialization and tax administration system in the area. The results show that the main factors affecting tax compliance include lack of understanding of tax regulations and the application of sanctions, low transparency in the management of tax funds, and uncertainty in tax administration procedures. In addition, taxpayers' attitudes towards the obligation to pay taxes, the influence of social norms in the surrounding environment, and the control of behavior felt by taxpayers also contribute significantly to their compliance. Despite the awareness of the importance of taxes for regional development, distrust of the management of tax funds and a complicated administrative system is a major obstacle. This study also found that to increase compliance, a more effective socialization strategy, increased transparency in the use of tax funds, and more consistent and firm enforcement of sanctions are needed. Based on these findings, it is recommended that local governments increase the use of digital technology for socialization, simplify tax procedures, and strengthen supervision and law enforcement systems to achieve optimal tax revenue targets and support sustainable regional development
Analisis Efektivitas dan Potensi Pajak Reklame Sebagai Sumber Pendapatan Asli Daerah Kota Bitung Tahun 2015–2019 : Penelitian Gebriany Pirade Wenur
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.2700

Abstract

The implementation of regional autonomy, focusing on the role of district and city governments, begins with the delegation of authority from the central government to local governments. This decentralization process requires strengthening in local financial management. Local Revenue (PAD) is one of the main sources of regional funding that can be independently utilized to support governance and development. In Bitung City, local taxes play an important role in local revenue (PAD), with significant contributions and promising revenue potential. Optimizing advertising collection, both in terms of effectiveness and potential management, is a strategic step to increase PAD. This study aims to analyze the effectiveness level and potential of advertising tax revenues for PAD in Bitung City using a descriptive quantitative method at the Regional Tax and Retribution Management Agency (BP2RD).The results indicate that advertising tax collection in 2015–2018 was highly effective, with achievements above 100% (104.60% in 2015; 150.71% in 2016; 115.01% in 2017; and 101.39% in 2018). In 2019, effectiveness decreased to 93.72% but remained in the effective category. The potential advertising tax revenue that BP2RD could optimize in 2020 was estimated at IDR 147,966,302,879.
ANALISIS REALISASI ANGGARAN DALAM PENILAIAN KINERJA KEUANGAN PADA SATUAN POLISI PAMONG PRAJA KOTA BITUNG Gicela Tirza Karundeng; Friska Langelo; Gebriany P Wenur
Tangkoko: Jurnal Manajemen dan Akuntansi Vol. 10 No. 2 (2024): Tangkoko : Jurnal Manajemen dan Akuntansi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Petra Bitung

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Abstract

Penelitian ini didasari oleh masalah anggaran yang dihadapi oleh kantor Satuan Polisi Pamong Praja Kota Bitung. Tujuan dari penelitian ini yaitu untuk mengetahui realisasi anggaran dalam rangka menilai kinerja keuangan Satuan Polisis Pamong Praja Kota Bitung agar dalam melakukan penyusunan anggaran secara rinci pada suatu perusahaan dengan mengurangi ketidakpastian dan memberikan arahan yang jelas kepada individu atau kelompok dalam mencapai tujuannya. Dalam penelitian ini, peneliti membandingkan laporan realisasi anggaran tahun 2021-2023 karena Satuan Polisi Pamong Praja Kota Bitung, menunjukkan pada tahun 2021 - 2023 mengalami kenaikkan dan penurunan persentasi karena setiap tahun target dan realisasi berbeda-beda. Pada tahun 2021 persentase 93.70%. Pada tahun 2022 persentase 96,84% mengalami kenaikan sebesar 3,14%. Kemudian pada tahun 2023, persentasi 93,77% mengalami penurunan sebesar 3,07%. Untuk mengetahui penilaian kinerja keuangan Satuan Polisi Pamong Praja Kota Bitung peneliti menggunakan rumus rasio efektivitas dan efisiensi. Metode yang digunakan penelit yaitu deskriptif kuantitatif. Data diperoleh melalui studi lapangan. Hasil penelitian diperoleh dari laporan realisasi anggaran, efektivitas penerimaan PAD dan efisiensi anggaran pada Satuan Polisi Pamong Praja Kota Bitung Tahun Anggaran 2021-2023 kurang efektif dan kurang efisiensi karena penggunaan anggaran belanja yang terlalu tinggi.
PENGARUH SISTEM AKUNTANSI KAS DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PADA PT POS INDONESIA KCU MANADO Valenthya Viona Tatambihe; Regina Beatrix Takakobi; Gebriany Pirade Wenur
Tangkoko: Jurnal Manajemen dan Akuntansi Vol. 11 No. 1 (2025): Tangkoko : Jurnal Manajemen dan Akuntansi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Petra Bitung

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Abstract

Dalam suatu perusahaan ketika kualitas laporan keuangan relevan, handal, dapat dipahami, dan dapat dibandingkan maka laporan keuangan tersebut dalam keadaan baik Penelitian ini bertujuan untuk mengetahui pengaruh sistem akuntansi kas dan pengendalian internal terhadap kualitas laporan keuangan. Penelitian ini menggunakan jenis penelitian kuantitatif. Populasi penelitian adalah seluruh pegawai organik dan non organik PT Pos Indonesia KCU Manado, berjumlah 153 orang. Sampel yang digunakan dalam penelitian ini puprposive sampling. Variabel independen dalam penelitian ini adalah Sistem Akuntansi Kas (X1) dan Pengendalian Internal (X2), sedangkan variabel dependen adalah Kualitas Laporan Keuangan (Y). Hasil penelitian menunjukkan bahwa Sistem Akuntansi Kas dan Pengendalian Internal berpengaruh signifikan terhadap Kualitas Laporan Keuangan PT Pos Indonesia KCU Manado. Hasil peneletian ini dibuktikan dengan Uji regresi linier berganda menghasilkan Uji simultan (uji F) menunjukkan nilai F sebesar 21.042 dengan signifikansi 0,000, yang berarti Sistem Akuntansi Kas dan Pengendalian Internal secara simultan berpengaruh signifikan terhadap Kualitas Laporan Keuangan. Nilai koefisien determinasi (R²) sebesar 0,882 mengindikasikan bahwa 88,2% variasi dari Kualitas Laporan Keuangan dapat dijelaskan oleh variabel Sistem Akuntansi Ka dan Pengendalian Internal sementara 11,8% dijelaskan oleh faktor lain di luar penelitian ini.
PENGARUH SISTEM PENGGAJIAN DAN UPAH LEMBUR TERHADAP KINERJA KARYAWAN PADA PERUSAHAAN PT. ANPING SEAFOOD INDONESIA Marshanda Twain Mukuan; Prisca Patricia Liem; Gebriany Pirade Wenur
Tangkoko: Jurnal Manajemen dan Akuntansi Vol. 12 No. 1 (2026): Tangkoko : Jurnal Manajemen dan Akuntansi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Petra Bitung

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Abstract

This study aims to examine the effect of the Payroll System and Overtime Pay on Employee Performance at PT. Anping Seafood Indonesia. The research employed a quantitative approach with an associative research design. The sample consisted of 72 operational employees selected from a population of 103 employees. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that the Payroll System has a positive and significant effect on Employee Performance, while Overtime Pay does not have a significant partial effect on Employee Performance. However, simultaneously, the Payroll System and Overtime Pay significantly affect Employee Performance. The coefficient of determination (R²) of 74.7% indicates that variations in Employee Performance can be explained by these two variables, while the remaining 25.3% is influenced by other factors outside the research model. These findings suggest that the Payroll System is the most dominant factor affecting Employee Performance at PT. Anping Seafood Indonesia.
Co-Authors Anita Nisa Kambey Fricy O. Rumintjap Friska Langelo Friska Langelo Gicela Tirza Karundeng Herman Karamoy Jessy D. L. Warongan, Jessy D. L. Marshanda Twain Mukuan Meilany Kesek Michelle Eliza Pontoh, Irene Prisca Patricia Liem Prisca Patricia Liem Ratna Taliupan Regina Beatrix Takakobi Sri Sunarni Sonu Valenthya Viona Tatambihe