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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 175 Documents
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IPTEKS PERNYATAAN STANDAR AKUNTANSI PEMERINTAHAN NO 07 PADA BADAN KEPEGAWAIAN, PENDIDIKAN DAN PELATIHAN KOTA MANADO Waworundeng, Aryani K; Onibala, Tesalonika; Latjandu, Lady
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.2.02.2018.21863

Abstract

Pernyataan Standar Akuntansi Pemerintahan No. 07" is a standard who control about fixed assets. The scope of this standard is applied to every unit of government who report their financial statement and sets about their accounting treatments. "Badan Kepegawaian, Pendidikan, dan Pelatihan Kota Manado" duty is to help the government organize some part of government's matter in regional civil servant's management and take responsibility in financial management as an accounting entity, must carry out their duty for budget's utilization. Based on the treatment applied, result shows that recognition, measurement, disclosure, depreciation, termination and elimination already match with "Peraturan Pemerintah Nomor 71 Tahun 2010" about "Pernyataan Standar Akuntansi Pemerintah No. 07 Akuntansi Aset Tetap", but for termination and elimination of fixed assets didn't completely match with "Standar Akuntansi Pemerintahan.Keywords: fixed assets, PSAP No. 07
IPTEKS EVALUASI SISTEM AKUNTANSI PENGGAJIAN PEGAWAI NEGERI SIPIL PADA DINAS LINGKUNGAN HIDUP DAERAH PROVINSI SULAWESI UTARA Ponto, Monica T.; Alexander, Stanly W.
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.2.02.2018.21847

Abstract

One of the most important factors in office or agency work activities is salary. And within government institutions, each expenditure needs to be recorded as it should include employee salaries. Payroll Accounting System is made for Civil Servants. Sometimes there are problems that may occur during the salary disbursement procedure, namely how this research is conducted to see and evaluate whether the Payroll Accounting System in Environmental Services has been running well or not. After being seen and evaluated, the payroll accounting system in the office environment has basically been running well, effectively and efficiently. There are only a few things that must be considered when taking signatures from Authorized Officers and Budget Users. The procedure must be carried out immediately so that it can be ascertained when taking the signature of the Budget User & Commitment Making Officer in the office, not on official travel.Keywords: Payroll Accounting System, Budget, effectively
IPTEKS MENGUKUR NILAI PERUSAHAAN DI PASAR MODAL PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Sondakh, Renly; Morasa, Jenny
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 3, No 1 (2019): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.3.1.2019.23304

Abstract

Investment is an investment activity to obtain a return on investment (return) that will be received in the future. In investing, investors should see whether the company that will buy the shares is good or not, so investors should analyze or measure the value of the company to buy shares by using price earnings ratio and price to book value so that investors know which company is good not. Through this research, it is explained how to measure the value of the company that will be bought in its shares. This study also aims to find out how to measure the value of the company to be purchased.
IPTEKS PENGELOLAAN DANA DESA PADA DESA TUMALUNTUNG KECAMATAN KAUDITAN Sondakh, Jullie J.; Nangoi, Grace B.; Budiarso, Novi Swandari
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 1, No 1 (2017): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.1.1.2017.23520

Abstract

Providing greater opportunities for villages to manage their own governance and equitable development implementation, with the enactment of Law Number 6 of 2014 concerning Villages, it is hoped that the village government will be more independent in managing the government and various natural resources, including financial management and wealth belonging to the village. This service aims to provide understanding to village officials about the cycle of village financial management, which starts from the planning and budgeting stages; implementation and administration; to reporting and accountability of village financial management. The specific target of this service is the making of the APB Village Implementation Realization Report and the APB Village Implementation Realization Accountability Report. In order to achieve this goal, this service uses lecture methods and technical training. Lecture to provide an initial understanding of village financial management, while technical training is training in preparing reports on the realization of village funds and accountability reports on the realization of village APB. The service plan was carried out with a preliminary survey to find out about village problems, in connection with the management of village funds, after which they conducted discussions with village leaders to collaborate, then preparation of materials and training to be presented to the village government.
IPTEKS ANGGARAN KAS UNTUK IBU – IBU PKK DI DESA KAUDITAN I KECAMATAN KAUDITAN KABUPATEN MINAHASA UTARA Karamoy, Herman; Wokas, Heince Rudy Nicky
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 3, No 2 (2019): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.3.2.2019.24006

Abstract

Performance-based budgeting is very important for firm management in case to estimte the ending financial statement. Also performance-based budgeting is very important to control the inflows and outflows of cash. Kauditan village is one of developed region in North Sulawesi but most of household in that area still have less understanding about budgeting especially cash budget. The applied science about cash budgeting is effective for those household in Kauditan village.
IPTEKS PENGHITUNGAN PAJAK PENGHASILAN TERUTANG BERDASARKAN PP NOMOR 23 TAHUN 2018 DI KELURAHAN MALENDENG KECAMATAN PAAL 2 KOTA MANADO Budiarso, Novi Swandari; Pontoh, Winston; Wokas, Heince R.N
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 3, No 1 (2019): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.3.1.2019.23303

Abstract

One source for implementing national development is tax revenue that reaches 75% of current state revenues, with the existence of taxes, the state can carry out development aimed at the welfare of the community itself. In fact, the voluntary awareness and concern of taxpayers is very difficult to realize if it is not forced, meaning that people are required to pay taxes in order to build a national economy. Tax collection itself still has many obstacles and challenges that come from the community itself, for example; awareness of paying taxes is still lacking in the community, the crisis of public confidence in the government and understanding of taxation itself is still very poor in terms of calculations, payments up to reporting (in this case Calculating Own Taxes - Self Assessment System), so often cause obstacles in paying taxes themselves. Malendeng, Paal 2 Subdistrict, Manado City as part of an interesting autonomous region to be observed specifically considering 1,305 taxpayers, land and building taxes, but the realization of the is only around 60.53%, namely from the small industries and household handicrafts, the medium and large industrial sectors and the service sector as well as tax revenues on the control of economic assets of the community. The problems are 1) Lack of knowledge, especially small businesses about taxes related to partner businesses and 2) Lack of ability to do tax calculation and reporting related to partner businesses, while the solutions offered are 1) Transfer of knowledge about taxes in connection with small businesses and, 2) Transfer expertise regarding tax calculation and reporting related to partner business. The method used is 2 (two) ways, namely lecture and training, lecture method with presentation techniques of material concerning taxation material, especially those involving small entrepreneurs, namely Income Tax. The training method is carried out with a simple case study of the calculation and reporting of income tax.The results achieved were an increase in the knowledge of the Malendeng villagers about income tax for micro, small and medium enterprises and an increase in the community's ability to calculate and report income taxes.Keywords : Income Tax, Small Industries, Self Assessment System
IPTEKS PENCATATAN DAN PERHITUNGAN PAJAK PENGHASILAN (PPh 21) PADA PT.BANK RAKYAT INDONESIA (PERSERO) Tbk. CABANG MANADO UNIT MALALAYANG Tambingon, Vernando Viki
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 1 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.1.2018.23524

Abstract

Most of the income state normally came from tax and in that case then state should establish its regulations to control the tax. One regulation is income tax article 21 which is tax for individual income. PT. Bank Rakyat Indonesia is one of banks owned by state or government and established for long age. As PT. Bank Rakyat Indonesia have large business then its employees have taxed with income tax article 21. Till recent, the income tax article 21 for employess is applied correctly and follow the rule of income tax regulations. 
IPTEKS PENGHITUNGAN PAJAK PENGHASILAN PASAL 21 BAGI PENGUSAHA KECIL BERDASARKAN PERATURAN MENTERI KEUANGAN REPUBLIK INDONESIA NOMOR 162/PMK.011/2012 Budiarso, Novi Swandari
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 1, No 1 (2017): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.1.1.2017.23519

Abstract

Tax used by government for financing all operational to develop the state. Income tax article 21 is the one of tax usually for individual which is most important income for state. The most problem for income tax article 21 is miscalculation for most of individual as taxpayer. The application to calculate the income tax article 21 for this study is regulation of Finance Ministry of Republic of Indonesia number 162/PMK.011/2012.
IPTEKS NILAI WAKTU UANG DAN IMPLIKASI PENCATATAN AKUNTANSI Budiarso, Novi Swandari
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 3, No 2 (2019): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.3.2.2019.24007

Abstract

Most of general public and firms know about money and its value but do not have better understanding how the money creates its own value relates to interest rate. Another side, most of firms still not realize that the time value of money has an impact on accounting recording and its reporting in financial statements, such as statement of financial position (balance sheet), income statement, and statement of cash flows.
IPTEKS PENGHITUNGAN RISIKO PASAR DALAM KEPUTUSAN INVESTASI Pontoh, Winston; Budiarso, Novi Swandari
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 3, No 1 (2019): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.3.1.2019.23302

Abstract

Well-established life is a common objective of people, and in term of to reach that objective then most of people should utilize knowledge and skills. One of the effort of people is normally make an investment especially stock investment. One of the reference for investors in case to make stock investments is market risk. Stock beta is one of market risk representative which measures stock responsiveness on market movements and capital asset pricing model (CAPM) is one method to measure market risk.

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