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Kota manado,
Sulawesi utara
INDONESIA
JURNAL RISET AKUNTANSI DAN AUDITING
Published by Universitas Sam Ratulangi
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Riset Akuntansi dan Auditing Goodwill diterbitkan oleh Program Magister Akuntansi (MAKSI) Fakultas Ekonomi Universitas Sam Ratulangi Manado, dimaksudkan sebagai media pertukaran informasi, penelitian dan karya ilmiah antara pengajar, alumni, mahasiswa dan masyarakat pada umumnya. Jurnal ini terbit dua kali setahun yaitu bulan Juni dan Desember. Redaksi menerima naskah yang belum diterbitkan oleh media dan tinjauan atas buku-buku akuntansi terbitan dalam dan luar negeri yang baru serta catatan/komentar atas artikel yang dimuat dalam jurnal ini. Surat-surat mengenai naskah yang diterbitkan, langganan, keagenan, dan lainnya dapat dialamatkan langsung ke redaksi atau lewat email : goodwillmaksi@yahoo.com.
Arjuna Subject : -
Articles 9 Documents
 1 
Search results for , issue "Vol 5, No 2 (2014): Goodwill" : 9 Documents clear
Pengaruh Komitmen, Kualitas Sumber Daya Manusia, Gaya Kepemimpinan Terhadap Kemampuan Penyusunan Anggaran pada Pemerintah Kota Manado Rumenser, Peggy
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 5, No 2 (2014): Goodwill
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v5i2.6312

Abstract

The implementation of the local government can not be separated from the budget. In Regulation No. 13 of 2006, the draft budget work units contained in a document called the Draft Budget Unit (Rask). Rask standard includes expenditure analysis, a benchmark of the performance of standard costs as the principal instrument in the budget performance. The budget is important because it is used in the allocation of funds for the implementation of local government activities. In budgeting involvement of various work units (SKPD) in Manado City Government is indispensable. This is to improve the effectiveness and efficiency of governance and public service. This study aims to analyze Effect of Commitment, Quality of Human Resources, Leadership Style, to the ability of Local Government Budgeting in Manado. Sources of data in this study are primary data and secondary data in the form of a questionnaire. The population in this study is the employee on education (Department and Agency) Manado, and in this study the sampling method used was judgment sampling, the sample in this study is the Secretary, Head of Division (third tier). Data used in this study is mainly qualitative data were quantified by using multiple regression analysis. To test the quality of the data with validity and reliability. Besides testing the classical assumption of normality, multicollinearity and heteroscedasticity. The research proves that in partial Commitment, Quality of Human Resources does not affect the ability of Budgeting in Local Government Leadership Style Manado while variable positive effect on the ability of Local Government Budgeting in Manado.
Goodwill Vol. 5 No. 2 Desember 2014 Full, Journal
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 5, No 2 (2014): Goodwill
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v5i2.6317

Abstract

Goodwill Vol. 5 No. 2 Desember 2014
Pengaruh Penerapan Good Corporate Governance Terhadap Leverage dan Profitabilitas Pada Perusahaan Perbankan yang Terdaftar Di Bei Periode 2009-2013 Tumewu, Riana Christel
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 5, No 2 (2014): Goodwill
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v5i2.6313

Abstract

Since the economic crisis of 1997, the implementation of good corporate governance, or better known as the Good Corporate Governance (GCG) to issue raised in Indonesia. Due to poor corporate governance in Indonesia at that time, causing the economy to fall. So that everyone agrees to cover the difficulties Indonesia began with corporate governance. GCG or good corporate governance is a control mechanism to measure and manage the company, with the intention to improve corporate accountability. A good corporate governance (GCG) can be defined as a process and structure used by the organs of the company to enhance shareholder value. The purpose of this study was to (1) Testing and proving the influence of good corporate governance to leverage, (2) To test and prove the effect of the application of good corporate governance on profitability, (3) To test and prove the effect of leverage on profitability. The object of this research is the banking companies listed on the Stock Exchange. The data used in this study is data banking companies listed on the Stock Exchange as many as 16 samples according to criteria of the study, with the vulnerable period of the data used is year 2009-2013. The analytical method used is the analysis of the path. Results of data analysis using path analysis showed that the implementation of GCG Effect (X) to leverage (Y1) for the ratio of DER (Y1-DER) and DAR (Y1-DAR) is not significant. Different results are obtained when the GCG (X) showed a significant effect on profitability (Y2) for ROE (Y2-ROE) and NPM (NPM-Y2). As for the effect of leverage (Y1) to profitability (Y2) of the banking companies listed on the Stock Exchange tend to be varied. This means that the better the GCG implementation does not affect the banking company debt, but if the better implementation of GCG to profitability, it can enhance the company's ability to generate profits. Suggestions should the company become more motivated to implement GCG consistently in order to help improve the productivity and efficiency of a company that obviously affected the company's earnings that have an impact on investor confidence.
Pelaksanaan Fungsi Audit Intern di Organisasi Nirlaba (Studi Kasus pada GMIM Jemaat Kristus Manado) Maase, Alfian
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 5, No 2 (2014): Goodwill
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v5i2.6309

Abstract

Christ Church GMIM Manado as a non-profit organization has had internal audit called BPPJ appropriate stewardship book GMIM Church of Christ Manado. BPPJ charge of fostering, or give direction (advices), ensure that there are adequate internal controls in the management of the treasury and fixed asset / inventory and inspection and monitoring to assess whether financial reporting and the asset is transparent and accountable in order to prevent fraud (crime) which can break up the unity of the church. Phenomena occurring in the church today is the emergence of divisions and mistrust due to the financial management of the perceived lack of transparency and accountability, so to sue each other in court and even in the church who have had BPPJ not necessarily be separated from the problem. This is due to the discharge of its functions BPPJ still face many struggles or obstacles that cause the performance of the functions of the internal audit BPPJ not been effective as it should be. This study aims to analyze how the internal audit function in the Church of Christ GMIM Manado. This study used a qualitative approach with a blend of ethnography and case studies. The conclusion of this study indicate that the performance of the functions of the Church of Christ GMIM BPPJ in Manado has not run due plagued with struggles that come both from outside and from within his own BPPJ, the integrity of the church and the conversion of those who make mistakes that become important points of the implementation of the functions BPPJ, and the commitment and surrender to the task of calling the main criterion for becoming a member BPPJ.
Pengaruh Kualitas Sumber Daya Manusia, Sarana Pendukung Dan Komitmen Pimpinan Terhadap Kinerja Satuan Kerja Perangkat Daerah (SKPD) Dalam Penyusunan Laporan Keuangan Skpd Di Lingkungan Pemerintah Provinsi Sulawesi Utara Pandey, Brammy
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 5, No 2 (2014): Goodwill
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v5i2.6314

Abstract

This study on the effect of human resources, means of support and commitment to the performance of work units (SKPD) in the preparation of financial statements in the North Sulawesi provincial government, such research is still relatively small, and the results of the study are still varied and inconsistent. The purpose of this research was conducted to find whether there is empirical evidence Effects of human resources, means of support and commitment to performance on education in the preparation of financial statements in Sulawesi Utara.Populasi this study are all available on education in the government of North Sulawesi province. The unit of analysis is the head of the organizational work units. Data was collected through questionnaires delivered directly by the author. Before testing the hypothesis with multiple regression analysis, prior testing and test data quality classical assumptions. The results showed that the partial human resources, means of support and commitment to influence performance on education.
Analisis Perbandingan Kinerja pada Bank Nasional, Bank Campuran, dan Bank Asing yang terdaftar di Bursa Efek Indonesia Angel, Christania Graciella
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 5, No 2 (2014): Goodwill
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v5i2.6310

Abstract

Bank performance appraisal is based on bank financial report itself. The financial report can be form balance report which give information about the financial position to the outside of bank that can be used of eksternal to assess the level of risk exist in a bank. Based on ownership consist of national bank, mixture bank and foreign bank. These banks has tight compete to show a good performance to the public. This research aimed to analyze the financial performance difference of national bank and foreign bank at the period of 2004 to 2013 with the proxy finance ratio (CAMEL ratio) consist of: Capital, Asset Quality, Management, Earnings, and Liquidity. The population in this research consist of national bank, mixture bank, and foreign bank listed on the Indonesia Stock Exchange at the period of 2004 to 2013 which amount 42 banks. Based on purposive sampling techniques, the number of samples that meet the criteria are as many as 15 banks (5 national banks, 5 mixture banks, and 5 foreign banks). Analysis technique that use in this research is t-test. As the result the usage of proxy CAMEL ratio to analyze comparison bank performance give evidence that mixture bank performance is better than foreign bank and national bank performance.
Analisis Pengaruh Current Ratio (CR), Collateralizable Assets (COL), Return On Equity (ROE), dan Growth Terhadap Dividend Payout Ratio (DPR) (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Periode 2005 - 2011) Liwe, Gretty Brigitta
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 5, No 2 (2014): Goodwill
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v5i2.6315

Abstract

Dividend policy is a policy of the company to be aware and careful consideration. In the dividend policy determined amount of profit allocation that can be distributed to shareholders (dividends) and the allocation of retained profits to the company. The greater the retained earnings, the smaller the dividend to be distributed to the shareholders. In the allocation of income arises various problems encountered. Announcement of the distribution of dividends by a company is a signal to shareholders. This study aims to determine the effect of the Current Ratio (CR), Collateralizable Asset (COL), Return on Equity (ROE) and the Growth of the Dividend Payout Ratio (DPR) Studies on the Indonesia Stock Exchange Period 2005-2011. The population in this study is the Company's Financial Statements listed on the Stock Exchange the share dividend. The samples are 8 companies during 2005 - 2011. The research instrument used secondary data and processed using SPSS 20, with the method of analysis used is multiple linear regression analysis. Results of statistical research concludes that the Current Ratio, Collateralizable Assets, Return on Equity, and Growth together no significant effect on Dividend Payout Ratio on manufacturing companies in Indonesia Stock Exchange, also partially, Current Ratio, Collateralizable Assets, Return on equity, and Growth no significant effect on Dividend Payout Ratio on manufacturing companies in Indonesia Stock Exchange. The suggestion of this study is to further research, this study only uses the sample derived from a manufacturing company that can not necessarily be generalized to other industries. This is due to the limited time of the study. It is recommended in future studies could be expanded scope of research-type kejenis other industries also added the study variables such as Debt to Equity Ratio (DER), Return on Equity (ROE), and the ratio - the ratio of the other. And also expected in future studies to add a longer time span.
Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak dalam Membayar PBB dengan Variabel Moderating Sikap Wajib Pajak atas Sanksi Denda (Studi Empiris Pada Wajib Pajak Orang Pribadi Dikota Tidore Kepulauan) -, Hasannudin
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 5, No 2 (2014): Goodwill
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v5i2.6311

Abstract

Taxation is a source of enormous revenue contribution in the financing needs of government spending and national development. UN entry of urban and rural areas in 2010 as a local tax, assessed will contribute significantly to the increase in revenue (PAD). Tidore Tidore island is one of the autonomous regions that have natural resources and a limited area, so that the UN considered to be very potent in increasing revenue Tidore islands, because it has an advantage in this regard, is the object of the UN, the land and buildings that are clear designation compared with other tax potential. Data obtained from DISPENDA Tidore islands associated with the acceptance of the United Nations rural and urban, showed that there is still a sizeable UN arrears of revenue realization of the United Nations, especially in 2012 that showed a significant difference between actual revenue in the amount of 77,878,186 principal. and arrears amounting to 568 826 671. it indicates that there are a number of factors that influence taxpayer compliance in paying UN Tidore islands in the city. The purpose of this study was to determine the factors that influence taxpayer compliance in paying UN moderated attitude taxpayer on the implementation of financial penalties. The method used in this study was a multiple linear regression. Research results showed that awareness of the taxpayer, the taxpayer's motivation, and economic level of each taxpayer partially no effect on taxpayer compliance in paying the UN, and each of which is moderated by the attitude of the taxpayer on the implementation of financial penalties. Where the taxpayer stance on the implementation of financial penalties is not a moderating variable, melaikan independent variables. While the partial attitude of the taxpayer on the implementation of fines effect on taxpayer compliance in paying the UN. it shows that the revenue department Tidore islands has a poor performance and not optimal in managing urban and rural United Nations.
Efek Waktu Pasar dan Kebijakan Investasi terhadap Struktur Modal Pontoh, Winston
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 5, No 2 (2014): Goodwill
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v5i2.6316

Abstract

The capital structure policy by an entity is still a question specially in the context of investment policy and if related to market timing. The question is still exist because the entity faced by two options of financing which are internal financing (capital) and external financing (debt). This study is using data from the samples of 241 entities listed in Indonesia Stock Exchange in period of 2009 till 2012 making the total of observed data are 964. Conducting multiple regression analysis, this study conclude that, the effect of pecking order, trade off and market timing are not absolute for all conditions of entities, because the entities will take decision for capital structure policy based on its conditions such as internally or externally. In this case, the external condition is referring to capital market.

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