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<![CDATA[IPTEKS PENGENDALIAN INTERN DALAM PROSEDUR PENCAIRAN KREDIT KONSUMTIF PADA PT. BANK SULUTGO CABANG UTAMA ]]>
<![CDATA[Maria, Brigita]]>;
<![CDATA[Chandra, Vionalisa]]>;
<![CDATA[Muliad, Halim Ellena]]>;
<![CDATA[Elim, Inggriani]]>
<![CDATA[ Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 4, No 1 (2020): JIAM ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/jiam.4.1.2020.28221
<![CDATA[In conducting credit distribution to the public, there are several procedures that must be carried out before credit can be disbursed. Lending also needs to pay attention to internal controls within the company. The purpose of this study is to evaluate whether internal control in credit disbursement procedures is in accordance with the theory of control according to COSO. This research method is a qualitative method. Data collection techniques are interviews and documentation. The results of this study indicate that the company has not fully implemented internal controls based on COSO, particularly environmental control and monitoring.]]>
<![CDATA[IPTEKS SISTEM PENATAUSAHAAN BARANG MILIK DAERAH PADA BADAN PENDAPATAN DAERAH PROVINSI SULAWESI UTARA ]]>
<![CDATA[Oroh, Yosua Heleluya]]>;
<![CDATA[Wokas, Heince R.N]]>
<![CDATA[ Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 4, No 1 (2020): JIAM ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/jiam.4.1.2020.28951
<![CDATA[Regionally owned goods are goods that purchased or become a burden of the regional budget. The APBD is also obtained from the Regional Revenue, which includes Regional Taxes, Regional Levies, Results of Regional Wealth Management, and other revenues, in other words from the hands of the people. Regional property must be managed properly and correctly and must also comply with existing regulations. The regional revenue agency of North Sulawesi Province is an agency that manages income through motor vehicle tax and also retribution. Even the regional revenue agencies also have regional assets. It is important to administer proper regional property according to PERMENDAGRI No. 19 of 2016 concerning guidelines for the management of regional property.]]>
<![CDATA[IPTEKS PERHITUNGAN COSTUMER LIFETIME VALUE ]]>
<![CDATA[Lohonauman, Hans]]>
<![CDATA[ Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 4, No 1 (2020): JIAM ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/jiam.4.1.2020.29236
<![CDATA[Everyone has a goal to make high profitsin business,. Therefore, every entrepreneur requires value that need to be maintained. This value gives a good attitude to the customers to build a long-term relationship. One of the factors that determine the success of a business is the customers. Customer lifetime value should be noticed by the entrepreneur since it becomes a ways to measure customer's profitability, to analyze marketing, and it is also can be used to create a mindset in running a business. Customer Lifetime Value (CLV) also can create the customer loyalty which can impact for profitability.]]>
<![CDATA[IPTEKS PENGHITUNGAN NILAI MARKET VALUE ADDED ATAS KEPUTUSAN INVESTASI ]]>
<![CDATA[Thomas, Mario Yohanis]]>
<![CDATA[ Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 4, No 2 (2020) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/jiam.4.2.2020.34073
<![CDATA[Development in technology has triggered the aggresivity of stock practitioners to make transactions in the stock market, so the portofolio analyzing skill is in high demand. This article practically explains about the implementation of Market Value Added (MVA) to support decision-making for investors. The formula is applied to 10 sample of public corporations listed in the Indonesia Stock Exchange. The results show that 6 firms have a positive MVA value, therefore they are fundamentally good for investing. On the other hand, the remaining 4 are showing MVA values below 0 because they are not able to gain company value above their total investment.]]>
<![CDATA[IPTEKS PENYUSUNAN LAPORAN REALISASI ANGGARAN PADA KANTOR PENGAWASAN DAN PELAYANAN BEA DAN CUKAI TIPE MADYA PABEAN C MANADO ]]>
<![CDATA[Mamuaja, Kirana Falerina]]>
<![CDATA[ Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 4, No 1 (2020): JIAM ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/jiam.4.1.2020.31083
<![CDATA[Budget Realization Report is one component of the government financial statements that presents information about the realization and budget reporting entities in an equal manner for a certain period. Budget Realization Reports can provide information to report users about the indication of the acquisition and use of economic resources that have been carried out efficiently, effectively, accountably, and have been carried out in accordance with the budget and in accordance with statutory regulations. Customs and Excise has duties and functions that are closely related to the management of state finances. Customs and Excise manages state finances and carries out state revenue through import duties and excise. As a government agency that deals directly with export and import activities, Customs and Excise continues to strive to create various facilities in order to boost the pace of the Indonesian economy.]]>
<![CDATA[IPTEKS PERENCANAAN LABA KONTRIBUSI PADA USAHA MANUFAKTUR ]]>
<![CDATA[Budiarso, Novi Swandari]]>;
<![CDATA[Pontoh, Winston]]>
<![CDATA[ Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 4, No 2 (2020) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/jiam.4.2.2020.31106
<![CDATA[The manufacturing firms have implicit and explicit goals and objectives. In order to achieve these goal and objective then manager needs accounting information. The accounting information created and used by management is intended primarily for planning and control decisions. One of the accounting information is cost accounting that can be used as a tool for planning the profit as the objective of the companies. Manufacturing costs are identified as variable costs or fixed costs under cost behavior analysis. Regression analysis is the one of the cost estimation methods in term to estimate the fixed costs and variable costs where the results of estimation are used to calculate the contribution margin.]]>
<![CDATA[SISTEM INFORMASI MANAJEMEN DAN AKUNTANSI BARANG MILIK NEGARA PADA DINAS PERINDUSTRIAN DAN PERDAGANGAN DAERAH PROVINSI SULAWESI UTARA ]]>
<![CDATA[Wirananda, I Gusti Agung Sri]]>
<![CDATA[ Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 4, No 2 (2020) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/jiam.4.2.2020.31194
<![CDATA[Administration of state-owned goods is one of the important activities to account for the use of the state budget. In its implementation, BMN administration activities are supported by the implementation of the SIMAK-BMN application which functions to assist in the preparation of balance sheets and reports on state property. As the agency authorized to administer/and or use BMN at the UAKPB level, the Regional Industry and Trade Office of North Sulawesi Province must administer BMN referring to PMK No. 181/PMK.06/2016 concerning Administration of BMN to produce accurate recording and reporting of state assets. In addition, by combining information systems, proper administration procedures, and accuracy in running the system, it is hoped that errors in the BMN administration process such as human errors can be minimized.]]>
<![CDATA[PENERAPAN METODE PERSEDIAAN DALAM PERENCANAAN PAJAK ]]>
<![CDATA[Sonu, Sri Sunarni]]>;
<![CDATA[Budiarso, Novi Swandari]]>
<![CDATA[ Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 4, No 2 (2020) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/jiam.4.2.2020.34101
<![CDATA[Inventories are generally owned and used by companies for sale, for normal business operations, or for goods that are to be used or consumed in making goods for sale. There are two methods that can be used by taxpayers in assessing inventory and using inventory to calculate the cost of goods sold namely the first in first out method and the average method. The use of the FIFO method will result in a smaller cost of goods sold than the Average method so that the company's net income will be greater and the tax burden that must be borne by taxpayers is also greater. While the use of the Average method will result in a smaller profit margin so that for tax burden efficiency it is more effective to use the average method than the FIFO method. In other words, the smaller the profit margin obtained, the smaller the amount of tax burden that must be paid.]]>
<![CDATA[IPTEKS PERHITUNGAN PENYUSUTAN DENGAN METODE GARIS LURUS DAN SALDO MENURUN PADA ASET TETAP ]]>
<![CDATA[Niu, Fitria Ayu Lestari]]>;
<![CDATA[Budiarso, Novi Swandari]]>
<![CDATA[ Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 4, No 2 (2020) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/jiam.4.2.2020.34121
<![CDATA[Tax is a people's contribution to the state treasury based on law (which can be enforced) with no return. Tax planning is one form of tax management function in an effort to save tax legally, one of which is by choosing a method of depreciation that can support tax efficiency. The depreciation method permitted in taxation in Indonesia consists of two methods, namely the straight-line method and the declining balance method. Both of them were used in the calculation and recognition of depreciation expense have an impact on the smaller amount of net income generated resulting in a smaller tax burden borne by the taxpayer. The application of the straight-line method helps taxpayers save tax in the years the middle of the economic period while the declining balance method helps taxpayers save tax in the early years of reporting period. This means that both the straight-line method and the declining balance method have their advantages and disadvantages.]]>
<![CDATA[PENGHITUNGAN RISIKO DALAM KEPUTUSAN INVESTASI PADA EMITEN SEKTOR KONSTRUKSI INDEKS KOMPAS100 DENGAN METODE CAPITAL ASSET PRICING MODEL DAN RASIO PROFITABILITY SETELAH MASA PANDEMIC COVID-19 ]]>
<![CDATA[Sumendap, Steinly]]>;
<![CDATA[Pontoh, Winston]]>;
<![CDATA[Budiarso, Novi Swandari]]>
<![CDATA[ Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 5, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/jiam.5.1.2021.34273
<![CDATA[The risk in an investment activity is always there and it cannot be denied that these risk factors influence someone to invest. After the Covid-19 pandemic period and vaccines have been carried out so that development in Indonesia will start running again. So the CAPM (Capital Asset Pricing Model) approach in assessing a stock that is less risky to the overall market price in the Kompas100 index and the NPM (Net Profit Margin) probability ratio on stocks that are always able to generate profits every year are expected to help the public and potential investors. in making investment decisions in accordance with the risk profile.]]>
