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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat) Jurnal Sosial dan Teknologi Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Applied Sciences (FJAS) JAKPI Journal of Governance, Taxation, and Auditing Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat
Syermi S.E. Mintalangi
Universitas Sam Ratulangi Manado
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Journal : ACCOUNTABILITY

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A Analysis of E-Samsat Implementation in Increasing Motor Vehicle Tax Revenue at UPTD PPD Samsat Maid Talaud Lalombombuida, Yosua; Walandouw, Stanley Kho; Mintalangi, Syermi S. E.
ACCOUNTABILITY Vol. 14 No. 01 (2025): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/ja.v14i01.60323

Abstract

Taxes are mandatory contributions paid by individuals or entities to the state, which are used to finance various development programs and public services. This study aims to analyze whether the application of e-samsat superior services has been effective in increasing motor vehicle tax revenue at UPTD PPD Samsat Maid Talaud. By utilizing information technology, e-samsat is expected to make it easier for taxpayers to make tax payments online, thereby increasing public tax compliance. The method used in this research is descriptive analysis, which includes data collection through interviews, documentation, and observation. The results showed that the implementation of e-samsat superior services has had a positive impact on increasing motor vehicle tax revenue, although there are still challenges in socialization and public understanding of this system. This research is expected to contribute to the development of science in the field of taxation and provide practical input for UPTD PPD Samsat Maid Talaud in improving the effectiveness of the tax collection system.
A Analysis of the Application of Sunk Costs and Relevant Costs in Advertising Cost Decision-Making at CV Lifan Jaya: Analisis Penerapan Sunk Cost Dalam Pengambilan Keputusan Penggantian Biaya Iklan Pada CV Lifan Jaya Lala, Paskalina; Mawikere, Lidia M.; Mintalangi, Syermi S.E
ACCOUNTABILITY Vol. 15 No. 1 (2026): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/ja.v15i1.66825

Abstract

This study aims to analyze the application of sunk costs and relevant costs in decision-making related to advertising expenses at CV Lifan Jaya. Data were collected through interviews and documentation of the company’s promotional activities. The results show that the annual replacement of the store signboard is classified as a sunk cost because it is routine, unavoidable, and does not affect future promotional decisions. Relevant costs at CV Lifan Jaya consist of expenses that may create new outlays, such as brochure printing and digital information optimization through Google Business Profile. The company does not incur costs for social media promotion, content creation, or paid digital campaigns; therefore, these components are not considered relevant costs. Based on the analysis, appropriate promotional decisions should focus on expenditures that provide direct marketing benefits and exclude previously incurred costs from consideration. Keywords : sunk cost, relevant cost, advertising cost, decision-making, CV Lifan Jaya.
Co-Authors Abd Madjid, Zaena Afandi , Dhullo Agus Supandi Soegoto Anneke Wangkar David P. E. Saerang Deasy Soeikromo, Deasy Diana N. Lintong DIDIPU, Annisa Gahung, Priska Claudia Gerungai, Natalia Y. T. Harijanto Sabijono Hendrik Gamaliel Hendrik Manossoh, Hendrik I Gede Suwetja Inggriani Elim Jessy D. L. Warongan, Jessy D. L. Jullie J Sondakh Katemba, Destiana Kojo, Melki Josenli Kountul, Thezza Sthevany Helena Kuhon, Karina Lala, Paskalina Lalombombuida, Yosua Latjandu, Lady D. Latjandu, Lady Diana Lengkong, Sesca Angelita Lidia Mawikere Lie, Meyling Agustin Liwongan Lintang, Franclin Alexandria Lolowang, Eunike Lomboan, Treysia Yuliani Londa, Almayda P. Londa Lulage, Selci Manengkey, Tesalonika Ave Mantiaha, Arisna J. MANURUNG, Rineke Ester Dian Maria, Brigita Meily Y. B. Kalalo, Meily Y. B. Memah, Natasya Grasilia Nangoi, Grace B Pinaria, Sebastian Yefta Pongilatan, Monica Gloria Ramadhan, Rabin Putra Rombang, Ivena Ropah, Tania Rotinsulu, Shintya Ulfa Rudy J. Pusung Rugian, Veyne Samsudin, Cintia Sharon, Erika Sherly Pinatik Sifrid S. Pangemanan Sinjal, Ave Ceriti Sondakh , Jullie J. Sonny Pangerapan, Sonny Stanley Kho Walandouw Stanly W. Alexander Sukarno, Siti Rahma Taroreh, Eric Ignatius Tatamang, Claudia Sherlyka Tiow, Angelica Gabriela Tirayoh, Victorina Zusana Togas, Rendhy Frisky Treesje Runtu Tuhuteru, Gloria Tulungen, Yosua Satrianly Tumade, Meysi Tumbel, Glorya Usoh, Ayudia Claudia Warongan, Jessy