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Jurnal Ipteks Akuntansi Bagi Masyarakat
Published by Universitas Sam Ratulangi
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy, Science,
Computer Science & IT Economics, Econometrics & Finance
Arjuna Subject : -
Articles 137 Documents
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Search results for , issue "Vol 2, No 2 (2018): JIAM" : 137 Documents clear
IPTEKS PENGENDALIAN INTERN TERHADAP ASET TETAP DI KANTOR PENGAWASAN DAN PELAYANAN BEA DAN CUKAI TIPE MADYA PABEAN C / KPPBC TMP C BITUNG Mamentu, Timons P. M.; Budiarso, Novi S.
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.02.2018.21833

Abstract

This article discusses about the implementation of IPTEKS of internal control on fixed assets. The method used in this article is how to implement the internal control structure. In order to implement the internal control well, an organization must fulfil the 5 aspect in internal control, which are: environment control, risk grading, information and communication, supervision, and activity control. It is suggested that Office of Customs and Excise Branch Bitung to keep maintaining the applied internal control..Keywords: internal control, service, fixed assets
IPTEKS PENGENDALIAN INTERN DENGAN MENGGUNAKAN UNIT APU DAN PPT PADA PT. BANK SULUTGO Mangangantung, Amanda N.; Ilat, Ventje
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.02.2018.21824

Abstract

The level of money laundering cases is increasingly high and the issue of terrorism is so high at this time. making companies engaged in financial services must be more careful so as not to become a means for criminals to carry out their actions. SulutGo Bank is a Bank whose share ownership is managed by the Regional Government of North Sulawesi Province. In accordance with OJK regulation No. 12 of 2017 which requires that the implementation of anti-money laundering and prevention of terrorism funding programs in the financial service provider sector, then Bank SulutGo establish the A and PPT Unit (Anti Money Laundering and Prevention of Terrorism Funding). With the establishment of the APU and PPT Unit, it is expected to be able to help the internal control system carried out by PT. SulutGo Bank. And it can also minimize the occurrence of crime of money laundering and funding of terrorist activities.Keywords :  Internal Control, APU-PPT units
IPTEKS SISTEM PENGENDALIAN INTERN PEMERINTAH PADA DINAS PERINDUSTRIAN DAN PERDAGANGAN PROVINSI SULAWESI UTARA Soeda, Endri Brifio; Rondonuwu, Sintje
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.02.2018.21815

Abstract

This research is intended to find out the appropriate or not yet the application of the System of Internal Control of the Government in the Department of Industri and Trade of the North Sulawesi Province with Government Regulation No. 60 Year 2008 about Control Systems Government Intern, by way of identifying what became an obstacle in the process of implementation of the SPIP and any efforts being undertaken in dealing with the application of constraints of SPIP for increased levels of maturity of SPIP. The general the application of SPIP in Department of industry and trade of the North Sulawesi province were in accordance with government regulation No. 60 the year 2008 about SPIP. But, not to the achievement of the target level of 3 (three) maturity of SPIP in the Departmen of industry and trade shows that the application of SPIP still experience particular constraints. As for the constraints in the implementation of SPIP namely; 1) HR which is not yet competent, 2) lack of discipline, 3) evaluation activities, inadequate. Efforts are being made to overcome the constraints in the implementation of SPIP are: 1 HR development program  through training of his own Office, 2) build effective communication, 3) build organizational commitment.Keywords: The System of Internal Control of the Government, The Level of Maturity of the Organization of the SPIP, Constraints and Efforts.
IPTEKS PERLAKUAN AKUNTANSI TERHADAP PENGUKURAN ASET TETAP PADA KANTOR LURAH KLEAK Ipu, Reinhard Valen; Pinatik, Sherly
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.02.2018.21849

Abstract

Fixed assets are tangible assets owned by the company or agency in question not for sale, but to assist the operational activities of an agency and have a useful life of more than one year. The kleak village office has several supporting factors in conducting operational activities, one of which in the form of office equipment. This study aims to determine wherher the village office has measured fixed assets based on applicable financial accounting standards. Based on the data that the author obtained it can seen that the village office has not measured fixed assets in accordance with PSAK No. 16.Keywords : Measurement of fixed assets, PSAK No. 16
IPTEKS ANALISIS HASIL LAPORAN KEUANGAN DAN ASET SULAWESI UTARA Sipayung, Yosua Afryan Iriando; Gamaliel, Hendrik
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.02.2018.21840

Abstract

Analysis of financial statements is a study that records financial statements of a company or government in a period and describes the results of performance on the company or government. Excess financial statements know information about financial conditions, financial capacity, and changes in company capital in the previous period. The low quality of financial statements can result in data inaccuracies that are in the company or government.. Financial statements are very important information in economic decision making. By analyzing financial statements, government accountants can determine the right in making a decision so that government goals can be achieved. In the implementation of decentralization and autonomy, regions are given the right to obtain financial resources, which include, in the form of certainty the availability of funding from the government in accordance with government affairs, authority to collect and use regional taxes and levies, the right to obtain proceeds from national resources being in the area and other balancing funds, the right to manage regional wealth and obtain other legitimate sources of income, as well as funding sources. The new paradigm changes in the management of State property / State assets which are marked by the issuance of Government Regulation No. 27 of 2014 which is a derivative regulation of Law No. 1 of 2004 concerning State Treasury, has given rise to new optimism in the arrangement and management of State assets that are more orderly, obligatory and transparent in the future. In the management of regional assets requires legal principles that can be a strong foundation in a regional asset management mechanism to avoid irregularities.Keywords: Financial statements, regional assets, funds, regulations, obligations
IPTEKS PENERAPAN PSAK NO. 23 ATAS PENJUALAN ENERGI LISTRIK PASCABAYAR DAN PRABAYAR PADA PT. PLN (PERSERO) UNIT LAYANAN PELANGGAN MANADO SELATAN Rianto, Rifka Sharen; Mailakay, Dian Christin; Maradesa, Djeni
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.02.2018.21829

Abstract

In this study discusses the recognition or income in selling electricity in meters postpaid and prepaid in the company PT PLN (Persero) ULP Manado Selatan, where recognition and registration are in accordance with the theory of PSAK no. 23, This study uses descriptive analysis, interviews and data collection to Kariyawan. Recognition is a process of recording formally carried out by post into a financial statement account within the entity. While recording is a planning process to record bookkeeping, describes events that have occurred measuring through in a structured way in sequence.Keywords:  Sales, Recognition, Postpaid and Prepaid Records, PSAK No. 23
IPTEKS PENENTUAN KELAYAKAN KREDIT BANK PADA PT. BANK RAKYAT INDONESIA (PERSERO) TBK, KCP (KANTOR CABANG PEMBANTU) BAHU Palilingan, Kartini A.T.; Pangemanan, Sifrid S.
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.02.2018.21820

Abstract

The function of banking is to raise funds from the community and channel it to the public. In collecting funds in charge of the bank is a relationship fund and in channeling funds to the public the bank provides credit to help improve the economy and the welfare of the community. In the bank there is a credit relationship that is in charge of analyzing credit at this analytical bank that can see the feasibility and risk of bad credit.Keywords: Credit Analysis, Risk of bad credit
IPTEK SISTEM INFORMASI AKUNTANSI PADA PENERIMAAN KAS DI PT. SIARAN RADIO MODULASI NADA TITIAN INSPIRASI JAYA MANADO Tiow, Pattrichsius P; Tirayoh, Victorina Z
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.02.2018.21860

Abstract

Every organization needs an accounting information system which already planned and supervised well. This article is purpose to know the knowledge and technology (IPTEK) by applying the accounting information system on cash receipts by describing the financial transaction activities occurred. The result of discussion showed that PT Siaran Radio Modulai Nada Titian Inspirasi Jaya Manado already runs their organizational activities well and computerized. It is suggested for the company to maintain their current organizational technology advancement.Keywords: Accounting Information System, Cash Receipt
IPTEKS PENGARUH MINAT PERILAKU WAJIB PAJAK DALAM MENGGUNAKAN SYSTEM ONLINE DI KPP PRATAMA MANADO Suci, Tri Sukma M.; Latjandu, Lady D.
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.02.2018.21845

Abstract

Reporting system (SPT) starts the expansion of information technology online & real time, namely e-Filing. With an existence of e-Filing provides convenience to taxpayers in reportin tax returns. The purpose of this study’s to look at the factors that affect interest in taxpayer behavior toward the use of e-Filing at KPP Pratama Manado. E-Filing makes a good contribution to Taxpayers and by using e-Filing, a Taxpayers can feel the benefits, wich one is convenience when delivering taxes. Taxpayers interest in using e-Filing is based on perceptions and the experience gained by taxpayers on e-Filing. Factors of usability, convenience, security and confidentiality, and human resources have a positive influence, so that the benefits of e-Filing can be felt by all Taxpayers registered at the KPP Pratama Manado.Keywords: e-Filing, taxpayers, SPT
IPTEKS EFEKTIVITAS PENGOLAHAN DATA WAJIB PAJAK DENGAN APLIKASI PADA KANTOR PELAYANAN PAJAK PRATAMA MANADO Mandagi, Jaquline; Wangkar, Anekke
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.02.2018.21834

Abstract

Tax has great benefits for the development of the Indonesian nation. This is because taxes are the biggest potential revenue in the country. Because taxes are direct receipts that can be processed to finance various kinds of state needs. Seeing the rapid development of technology, the Directorate General of Taxes (DGT) uses technology as an alternative channel of communication with tax payers. Therefore the Pratama Tax Office Manado relies heavily on Digital Technology in the form of electronic media and social media to facilitate processing of taxpayer data. The purpose of this study is to find out the effective processing of data with applications (software) under the supervision of the Directorate General of Tax Information System in collecting taxpayers at the Manado tax service office. Electronic media can be used to disseminate information relating to socialization, counseling and as a means of communication to the WP used by the DGT through socialization, letters, e-mail, websites and call centers. With the use of technology can improve work effectiveness, save time, effort and thought, and accelerate the flow of information for leaders to make decisions.Keywords: effectiveness, tax, technology, application

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