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<![CDATA[Analisis Perhitungan Pajak Pertambahan Nilai Pada PT Sinar Pure Internasional Bitung ]]>
<![CDATA[Lulage, Selci]]>;
<![CDATA[Afandi , Dhullo]]>;
<![CDATA[Mintalangi, Syermi S.E]]>
<![CDATA[ GOING CONCERN : JURNAL RISET AKUNTANSI Vol 18 No 3 (2023): Going Concern : Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/gc.v18i3.51739
<![CDATA[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]]>
<![CDATA[Penerapan Balanced Scorecard Dalam Menilai Kinerja Perusahaan pada PT Bank SulutGo Cabang Utama ]]>
<![CDATA[Rombang, Ivena]]>;
<![CDATA[Alexander, Stanly W.]]>;
<![CDATA[Mintalangi, Syermi S. E.]]>
<![CDATA[ Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol. 8 No. 1 (2024): Jurnal LPPM Bidang EkoSosBudKum ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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<![CDATA[Bank merupakan suatu lembaga keuangan di mana bertemunya pihak yang membutuhkan dana dengan pihak yang kelebihan dana. Bank memiliki peran penting dalam pertumbuhan dan perkembangan perekonomian dari suatu negara maupun daerah, jika terjadi penurunan kinerja pada bank hal itu tentu mempengaruhi tingkat kepercayaan dari masyarakat terhadap bank. Tujuan dari penelitian ini adalah untuk mengetahui penerapan Balanced Scorecard dalam menilai kinerja perusahaan pada PT Bank SulutGo Cabang Utama. Balanced scorecard merupakan salah satu alat penilaian kinerja yang di dalamnya terdiri atas dua jenis perspektif, yaitu perspektif keuangan dan perspektif non keuangan. Pada perspektif keuangan akan diukur tingkat likuiditas dan profitabilitas dengan menggunakan LDR, LAR dan NPM. Pada perspektif non keuangan akan diukur perspektif pelanggan, perspektif proses bisnis internal dan perspektif pembelajaran dan pertumbuhan. Jenis penelitian yang digunakan dalam penelitian ini adalah kualitatif. Hasil penelitian menunjukkan bahwa kinerja PT Bank SulutGo Cabang Utama memiliki kinerja yang cukup baik secara keseluruhan diukur dengan menggunakan Balanced Scorecard. Namun diperlukan peningkatan kinerja pada perpektif pelanggan dan perspektif pembelajaran dan pertumbuhan.]]>
<![CDATA[Evaluasi pemungutan pajak restoran berdasarkan Peraturan Daerah Kota Ternate Nomor 15 Tahun 2014 tentang pajak restoran di Badan Pengelolaan Pajak dan Retribusi Daerah Kota Ternate ]]>
<![CDATA[Abd Madjid, Zaena]]>;
<![CDATA[Sabijono, Harijanto]]>;
<![CDATA[Mintalangi, Syermi S.E.]]>
<![CDATA[ Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024) ]]>
Publisher : <![CDATA[Yayasan Widyantara Nawasena Raharja ]]>
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DOI: 10.58784/rapi.132
<![CDATA[Restaurant tax is a source of regional revenue that contributes significantly to the increase of Regional Original Domestic Product (PAD) due to the large number of culinary tourisms in Ternate City. This research aims to evaluate the implementation of restaurant tax collection based on Ternate City Regional Regulation Number 15 of 2014 concerning Restaurant Tax at the Ternate City Regional Tax and Levy Management Agency. This type of research is descriptive qualitative. The research results show that the collection carried out at BP2RD Ternate City is in accordance with Ternate City Regional Regulation Number 15 of 2014 regarding restaurant tax. However, there are also areas that do not comply with the regional regulations, namely designated areas. This shows that BP2RD Ternate City has not fully implemented the collection in accordance with the applicable regulations, but has only partially implemented the collection in accordance with the applicable regulations.]]>
<![CDATA[Pengaruh pengetahuan perpajakan, kesadaran wajib pajak, dan kepercayaan masyarakat pada pemerintah terhadap kepatuhan wajib pajak dalam membayar Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Kecamatan Pasan Kabupaten Minahasa Tenggara ]]>
<![CDATA[Gahung, Priska Claudia]]>;
<![CDATA[Warongan, Jessy D. L.]]>;
<![CDATA[Mintalangi, Syermi S.E.]]>
<![CDATA[ Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024) ]]>
Publisher : <![CDATA[Yayasan Widyantara Nawasena Raharja ]]>
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DOI: 10.58784/rapi.145
<![CDATA[Rural and Urban Land and Building Tax is tax on land and/or buildings owned, controlled and/or utilized by individuals or entities. Rural and Urban Land and Building Tax (or PBB-P2) is a type of central tax where most of the proceeds are handed over to local governments. This research aims to determine the influence of tax knowledge, taxpayer awareness and public trust in the government on taxpayer compliance in paying rural and urban land and building taxes in Pasan District, Southeast Minahasa Regency. The number of samples used was 98 respondents using a sample collection method, namely probability sampling, using a simple random sample technique collected through a questionnaire. The analytical method used is multiple linear regression analysis with the help of the SPSS 29.0 application. The results of this research show that tax knowledge, taxpayer awareness, and public trust in the government have a positive and significant effect on taxpayer compliance in paying rural and urban land and building tax in Pasan District, Southeast Minahasa Regency.]]>
<![CDATA[Evaluasi realisasi pencapaian target pajak daerah untuk penerimaan pajak daerah tahun 2020-2023 pada Badan Pendapatan Daerah Kota Manado ]]>
<![CDATA[Tulungen, Yosua Satrianly]]>;
<![CDATA[Warongan, Jessy D. L.]]>;
<![CDATA[Mintalangi, Syermi S. E.]]>
<![CDATA[ Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024) ]]>
Publisher : <![CDATA[Yayasan Widyantara Nawasena Raharja ]]>
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DOI: 10.58784/rapi.185
<![CDATA[Taxes are one of the most potential resources and the largest contributor in maximizing regional revenue. Therefore, the government continues to try and strive to increase Regional Original Revenue (PAD) sourced from the regional tax sector. The purpose of the study is to find out the realization of the achievement of the regional tax target for regional tax revenue in 2020 - 2023 at the Regional Revenue Agency of Manado City. The analysis method used in this study is qualitative descriptive analysis. In this study, data on the realization of the tax revenue budget for regional taxes in 2020-2023 collected by the Manado City Regional Revenue Agency was used. The results of this study show that the realization of regional tax revenues for 2020 – 2023 has not yet reached the target because there are still many regional tax potentials that have not been explored. This condition is also supported by non-technical problems such as technological developments, the ineffectiveness of online tax collection applications or systems and the existence of large-scale social restrictions during the COVID-19 pandemic and also the low awareness of taxpayers in carrying out tax obligations greatly affects regional tax revenues so that the Manado City Regional Revenue Agency continues to strive to optimize regional tax collection. The efforts made by the Manado City Regional Revenue Agency to overcome problems in regional tax collection are efforts to intensify and extensify regional taxes. The results of this study show that the realization of the achievement of regional tax revenue targets in Manado City has not been optimal due to the impact of the Covid-19 pandemic so that tax collection has not been maximized which results in the non-achievement of the set target. There is only one type of regional tax that reaches the target, namely restaurant taxes in 2022-2023.]]>
<![CDATA[Kinerja keuangan berbasis Economic Value Added: Studi kasus pada PT Telkom Indonesia Tbk ]]>
<![CDATA[Sukarno, Siti Rahma]]>;
<![CDATA[Mintalangi, Syermi S. E.]]>
<![CDATA[ Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024) ]]>
Publisher : <![CDATA[Yayasan Widyantara Nawasena Raharja ]]>
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DOI: 10.58784/mbkk.174
<![CDATA[Measurement of financial performance is a systematic evaluation and analysis of a company's financial condition. Economic Value Added is a method to assess a company's financial performance by measuring the economic value created after accounting for the cost of capital. The purpose of this study is to determine the financial performance of PT Telkom Indonesia Tbk for 2020-2023 period using Economic Value Added Method. The research method used is descriptive qualitative. The result shows that the financial performance of PT Telkom Indonesia Tbk, based on the analysis of Economic Value Added (EVA) from 2020 to 2023 is considered good, where the value of EVA is EVA>0, or for four consecutive years the company EVA shows a positive result. This shows that PT Telkom Indonesia Tbk has succeeded in generating economic added value for the company from the capital invested by funders.]]>
<![CDATA[Analisis perhitungan harga pokok produksi dalam penentuan harga jual pada Reidy Bakery di Desa Pangu Dua Kabupaten Minahasa Tenggara ]]>
<![CDATA[Kojo, Melki Josenli]]>;
<![CDATA[Pusung, Rudy J.]]>;
<![CDATA[Mintalangi, Syermi S. E.]]>
<![CDATA[ Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024) ]]>
Publisher : <![CDATA[Yayasan Widyantara Nawasena Raharja ]]>
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DOI: 10.58784/mbkk.235
<![CDATA[Reidy Bakery is the leading producer of bread and doughnuts. The company still uses a simple method to determine the cost of production. This study set out to determine the calculation of the cost of production and how this affects the selling price at Reidy Bakery. The method used is a descriptive method with a qualitative approach. We collected data through observation and interviews. The results clearly showed that Reidy Bakery included indirect labour costs in its calculation of production costs. The full costing method is the only way to calculate the cost of production. It includes all costs involved in the production process. The variable costing method does not include fixed factory overhead costs. Reidy Bakery should use both the full costing method and the variable costing method to determine the cost of production. The full costing method calculates all costs involved in the production process, providing an accurate overview of actual costs. The variable costing method is ideal for short-term decision-making, such as when fulfilling special orders or orders in large quantities, as it focuses on costs that change with production volume.]]>
<![CDATA[Optimalisasi biaya produksi dan peningkatan laba melalui analisis biaya volume dan laba pada Dolphin Bakery ]]>
<![CDATA[Katemba, Destiana]]>;
<![CDATA[Sabijono, Harijanto]]>;
<![CDATA[Mintalangi, Syermi S. E.]]>
<![CDATA[ Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024) ]]>
Publisher : <![CDATA[Yayasan Widyantara Nawasena Raharja ]]>
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DOI: 10.58784/mbkk.241
<![CDATA[Cost Volume Profit analysis (CVP) is a technique or tool that provides an unparalleled understanding of a company's costs, sales volume, and profit earned over a certain period. It does this by offering a clear explanation of the relationship between a company's costs, volume, and profit. This study will determine how production costs can be optimized and profits increased through the analysis of volume costs and profits in Dolphin Bakery. This study employs a qualitative descriptive research method. The results demonstrate that the contribution margin has exceeded fixed costs, significantly contributing to the company's profit. The break-even point indicates that revenue has exceeded the point of no profit and loss, while the margin of safety shows that the maximum number of sales is safe. These findings highlight the necessity for effective planning and pricing strategies to achieve higher profit targets.]]>
<![CDATA[Analisis biaya kualitas untuk mengurangi risiko produk cacat kantong persembahan pada Toko Buku Pustaka Mulia Manado ]]>
<![CDATA[Kountul, Thezza Sthevany Helena]]>;
<![CDATA[Gerungai, Natalia Y. T.]]>;
<![CDATA[Mintalangi, Syermi S. E.]]>
<![CDATA[ Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024) ]]>
Publisher : <![CDATA[Yayasan Widyantara Nawasena Raharja ]]>
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DOI: 10.58784/mbkk.255
<![CDATA[Quality cost refers to the expenditure incurred both to prevent quality shortages and to handle the results from low-quality production to defective products. This study aims to determine the management of quality costs to reduce the risk of defective products in the Toko Buku Pustaka Mulia Manado. The research method used in this study is qualitative descriptive. The results show that quality costs in 2022 will increase in 2023. The management of quality costs for offering bag products at the Toko Buku Pustaka Mulia Manado has succeeded in reducing the number of defective products before they reach consumers. However, the cost of controlling quality at the Toko Buku Pustaka Mulia Manado is not efficient because it is not in accordance with the quality cost standards based on applicable theories and principles.]]>
<![CDATA[Analisis sistem dan prosedur pemungutan pajak parkir di Kota Manado ]]>
<![CDATA[Tumbel, Glorya]]>;
<![CDATA[Runtu, Treesje]]>;
<![CDATA[Mintalangi, Syermi S. E.]]>
<![CDATA[ Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024) ]]>
Publisher : <![CDATA[Yayasan Widyantara Nawasena Raharja ]]>
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DOI: 10.58784/rapi.213
<![CDATA[Manado City is the capital of North Sulawesi Province and has enormous potential. One area that has not been explored is the potential for parking tax. This research was conducted at the Manado City Regional Revenue Agency with the clear objective of understanding the parking tax collection system and procedures in Manado City. This research employs a qualitative descriptive method. This research employs both qualitative and quantitative data. This research employs two data collection methods: interviews and documentation. This research has revealed that the parking tax collection system used is the self-assessment system. The parking tax collection procedure is carried out in accordance with Manado City Regional Regulation Number 2 of 2011 concerning Regional Taxes and Manado Mayor Regulation Number 57 of 2013 concerning Procedures for Collecting Regional Taxes. The new application from Bapenda must be adjusted to suit taxpayers and Bapenda employees. Secondly, there are still taxpayers who do not deposit their taxes according to the turnover they receive.]]>
