cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota manado,
Sulawesi utara
INDONESIA
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
 10   11   12   13   14 
Search results for , issue "Vol 2, No 2 (2018): JIAM" : 137 Documents clear
IPTEKS SISTEM AKUNTANSI INSTANSI BERBASIS AKRUAL (SAIBA) DALAM PENYAJIAN LAPORAN KEUANGAN PADA LEMBAGA PENJAMINAN MUTU PENDIDIKAN PROVINSI SULAWESI UTARA Tampemawa, Patrycia Marcellina Maria; Kindangen, Wulan 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.2.02.2018.21825

Abstract

The institute of Educational Quality Assurance is a government agency engaged in education, which aims to ensure that standards, norms, criteria and procedures set by the central government in accordance with the implementation of education in North Sulawesi. In this agency all the parts that have to be able to run well to realize good governance, one of which  the finance department whose job is to present financial statements. The application of accrual-based accounting in the central or regional government is supported by the existence of the SAIBA application, so that the presentation of financial statements, one of which is the financial report at LPMP, assisted by the application of SAIBA. Referring to PMK 270 / PMK.05 /2014 wherein it has been equipped with an Operational Report, Equity Change Report, where in the previous system only issued two types of reports, that is Budget Realization Report and Report form Balance Sheet. The financial statements must be appended with the  Financial Statement notes for annual report. Keyword: Financial statements, Accrual Basis, SAIBA
IPTEKS PERATURAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA MANADO PROVINSI SULAWESI UTARA Kalalo, Angraini P.; Nangoi, Grace B.
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.2.02.2018.21816

Abstract

Tax is the responsibility of the people who are owed, either as individuals or business entities that aim to form laws, not directly and can be used for a large amount of people's prosperity. Payment of taxes is a manifestation of obligations and duties as well as tax obligations to participate and jointly. In accordance with the philosophy of the tax law, changing taxes is not only an obligation, but also for all countries for development.Keywords : Tax, Tax Regulations, and Taxpayer Awareness
IPTEKS OM-SPAN PADA DIREKTORAT JENDERAL PERBENDAHARAAN NEGARA SULAWESI UTARA Assa, Jeremia Renaldo; Warongan, Jessy
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.2.02.2018.21850

Abstract

This report shows how modernization greatly influences the performance carried out, which makes work easier and faster precisely. using the online monitoring application SPAN on the performance of employees at the directorate general of the state of North Sulawesi, especially in the internal part of the company to be more efficient in monitoring stakeholders. this report is compiled descriptively and qualitative data collection. the results of which affect work, resulting in satisfactory work results in the directorate general of the state treasury of North Sulawesi.Keywords : modernization, online monitoring, SPAN 
IPTEKS E-FILING TERHADAP WAJIB PAJAK PADA KPP PRATAMA MANADO Rorimpandey, Mutiara Deivana; Lambey, Robert
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.2.02.2018.21841

Abstract

KPP Pratama Manado is a place provided by the government for the public or taxpayer in carrying out their obligations to report on each asset or wealth or income they have. Along with the times in the advancement of information and communication technology, KPP Pratama Manado provides convenience for taxpayer in reporting SPT (Surat Pemberitahuan Tahunan) by providing e-Filing. The e-Filing system is an online tax reporting system that has been provided by the government for taxpayer. However, the lack of knowledge of taxpayer on e-Filing system affects taxpayer still reporting annual SPTs manually. KPP Pratama Manado should further improve the grade and quality of e-Filing system so that they can be used more optimally by taxpayer.Keywords: SPT, e-Filing, taxpayer
IPTEKS SISTEM INFORMASI PEMBAYARAN PAJAK KENDARAAN BERMOTOR PADA BADAN PENDAPATAN DAERAH PROVINSI SULAWESI UTARA Dalonto, Miswati; Kentey, Sianly Lovely; Tinangon, Jantje J.
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.2.02.2018.21830

Abstract

Badan Pendapatan Daerah Provinsi Sulawesi Utara are moving in taxation sector, especially in Provincial Taxes that is motor vehicle taxation. A good tax payment system needs tax payment information systems that can make it easier for taxpayers to pay the taxes. Motor vehicle tax is one of the Regional Original Revenues, so the office of Badan Pendapatan Daerah Provinsi Sulawesi Utara creates and implements the Info Pajak Kendaraan Sulut application with the purpose  to facilitating  taxpayers to pay the tax, because this application can already provide the motor vehicle tax information in North Sulawesi region that is the amount of  PKB, SWDKLLJ,  and PNBP which are accompanied by a payment code that can be used to pay the motor vehicle tax. With this application Badan Pendapatan  Daerah Provinsi Sulawesi Utara can easily help the taxpayers to make the tax payments because taxes are compulsory and have to be paid for use of the needs of the country and prosperity of the people.Keywords : system information and application, taxes, motor vehicle tax
IPTEKS PERATURAN PERPAJAKAN, KUALITAS PELAYANAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR PADA BADAN PENGELOLAH PAJAK DAN RETRIBUSI DAERAH PROVINSI SULAWESI UTARA Basri, Harianti H.; Pangerapan, Sonny
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.2.02.2018.21821

Abstract

Taxes are main source state revenues where state activities such as national development financed from taxes are implement the. This study aims know application knowledge, technology about tax regulations, service quality, and tax sanctions to taxpayers, service quality has a positive effect, Compliance with taxpayers in paying greatly determines effectiveness Motor Vehicle Tax collection, regulations, service quality sanctions influence motor vehicle taxpayer registered in Badan Pengelolah Pajak dan Retribusi Daerah Provinsi Sulawesi Utara.Keywords : Vehicle tax, Tax sanctions, Service Quality and Tax Compliance
IPTEKS EDUKASI DALAM PENGAMATAN MELAKUKAN TRANSAKSI PERDAGANGAN KOMODITI BERJANGKA PADA PERUSAHAAN PIALANG PT. VICTORY INTERNATIONAL FUTURES Watupongoh, Sharon Cornelia; Latjandu, Lady Diana
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.2.02.2018.21861

Abstract

PT. Victory International Futures was established in 2003 as a brokerage company in the world financial market that uses information technology to support its business. Centered in the city of Surabaya in the heart of the Indonesian business city. PT. Victory International Futures is one of the institutions recognized by the Indonesian government. We provide 100% focus on trading via the internet using the "Meta Trader 5" system PT. Victory International Futures is under the supervision of the Commodity Futures Trading (BAPPEBTI), Member of Indonesia Commodity & Derivatives Exchanges (ICDX) / Indonesian Commodity and Derivative Exchange (BKDI) and PT. Identrust Security International (ISI). Time never stops in the era of global trade and so does PT. Victory International Futures serves thousands of customers directly and always provides quality and professional financial services.Keywords : brokerage company, gold, forex, trading system via the internet
IPTEKS STANDAR AKUNTANSI KEUANGAN NO. 28 PADA PT ASURANSI ADIRA DINAMIKA CABANG MANADO Iroth, Natasia; Mamangkey, Greyshella Sesdi; Mawikere, Lidia M
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.2.02.2018.21846

Abstract

Insurance is an institute who have important role in the economy. Companies are asked to manage and compile their financial statements, because that is an important thing that will greatly affect the company's productivity. For this reason, in every company have to apply be valid accounting standards to make information that is can understood by wearer of financial statements. In the presentation of financial statements, the income statement is a very important component, especially for calculation’s company expenses and income. Then it is necessary to recognize and record properly and in accordance with be valid standards. The aim of this research is to analyze the conformity of recognition of company income and expenses and PSAK No. 28 concerning Accounting for loss insurance contracts. The method used is the analysis of profit and loss statements with components in which the income and expense of PT Asuransi Adira Dinamika branch of Manado with PSAK No. 28. From the results of this study it was concluded that PT Asuransi Adira Dinamika Manado branch has recognized revenue and expenses appropriately according to standards, namely revenues recognized at the time of issuance of policies (contracts) and claims expenses recognized as expenses when issuing work orders (SPK) from headquarters. The company applies the accrual basis method in recognition of revenues and expenses, where transactions are recorded and reported at the time of the event and not when cash or cash equivalents are received (paid). Each company transaction is inputted systemically from the branch office to the head office in accordance with the detailed classification.Keywords : Revenue, Expense, Insurance, PSAK. N0 28
IPTEKS PENGENDALIAN INTERN TERHADAP LELANG BARANG GADAI PADA PT. PEGADAIAN (PERSERO) CABANG KAROMBASAN Lompang, Muh. Rivaldi Dg; Kalalo, Meily Y.B.
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.2.02.2018.21835

Abstract

Pegadaian is one of the financial institutions owned by BUMN , where the main business is about credit something with the guarantee that the pawned tools move on the basis of financial law. This material can guarantee absolute rights to certain items of interest which are the object of guarantee of a debt and whenever it can be cashed for the payment of items that have been made in the agreement if it cannot complete the deals of payment. Auction is a sale of items for public place where the price are published in writing or directly, which increases or decreases in order to reach the highest price. The Auction is done if the customer is unable to fulfill his obligation to return or extend the mortgage item, and the Auction will be done in public place. PT. Pegadaian (Persero) has the right to sell the guarantee items belongs customers in an Auction. but before the Auction PT. Pegadaian (Persero) Karombasan Branch will confirm or remind the customer that the items in the pawn have out of date or have passed the payment limit. So the misunderstanding will not happen between the company and the customer.Keywords : procedure for auctioning goods pawned
IPTEKS STANDAR PELAYANAN MINIMAL PADA DINAS PEKERJAAN UMUM DAN PENATAAN RUANG DAERAHPROVINSI SULAWESI UTARA. Londo, Ireine P.; Suwetja, I Gede
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.2.02.2018.21826

Abstract

Reform in administration of government in Indonesia have cause the occurance of a number  important and fundamental changes in governance which ultimately has implication for the implementation of public services in the region. In accordance with the provisions of article 11 and article 14 ofLaw of  Year 2004 Number 32 concerning Regional Government, Government Regulation Number 65 of 2005 concerning Guidelines for Preparation and Application of Minumum Standards Service (SPM). The Government Regulation is a reference for the Ministry / Institutions in the preparation of MSS and become reference points for the government regions in implementing SPM (MSS).Basic services in the Minimum Service Standards are compulsory government affairs that are carried out by regional Governments both Provincial and Regional Governments. Government Affairs is obligatory relating to basic services which subsequently becomes the type of SPM, one of which is  SPM in the Field Public Works. Types of Basic Services for SPM in Public Works and Spatial Planning for Provincial and District / City Governments are as follows. Provincial government : meeting the needs of bulk drinking water across districts / cities and provision of cross-regency / municipal regional domestic wastewater treatment service Keywords : Minimum Service Standards, Implementation, Government

Page 13 of 14 | Total Record : 137

 10   11   12   13   14 

Filter by Year

2018 2018


Reset
Filter By Issues
All Issue Vol 5, No 2 (2021) Vol 5, No 1 (2021) Vol 4, No 2 (2020) Vol 4, No 1 (2020): JIAM Vol 3, No 2 (2019): JIAM Vol 3, No 2 (2019): JIAM Vol 3, No 1 (2019): JIAM Vol 3, No 1 (2019): JIAM Vol 2, No 02 (2018): JIAM Vol. 2 No. 2 2018 Vol 2, No 2 (2018): JIAM Vol 2, No 2 (2018): JIAM Vol 2, No 1 (2018): JIAM Vol 1, No 1 (2017): JIAM More Issue