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Kota manado,
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INDONESIA
Jurnal Ipteks Akuntansi Bagi Masyarakat
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy, Science,
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Articles 175 Documents
IPTEKS LAPORAN KEUANGAN UNTUK MENILAI PROFITABILITAS DAN KINERJA PERUSAHAAN PT. ESTA GROUP JAYA Sapetu, Martino; 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.2.02.2018.21795

Abstract

PT. Esta Jaya Group is a private company located in Manad, with the construction company beingable to provide assistance in eradicating poverty and helping the goverments in terms of economic growth not only that but the linkages of the private sector that are able to prepare and also experts. In analyzing financial statements a company has things that must be considered in order to be a good and correct report so that it can be assessed. This can also be evidence of how far the company is able to create a profit and can be based into two categories, namely categories based on sales and based on investment. Keywords: accounting for financial statements, profitability, performance, analysis of financial statements, ratios
IPTEKS TEKNOLOGI INFORMASI TERHADAP PENGELOLAAN OPERASIONAL PADA PT. BANK SULUTGO Suparno, Ribka M. R.; Pabunna, Adriana Nia; 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.2.02.2018.21669

Abstract

IT development is very necessary in a company. Given the many conveniences provided with technological developments. PT. Bank SulutGo also participates in developing IT parts in order to compete in this digital era. In the world of business technology gives a lot of changes. Companies that are unable to keep up with technological developments will find it difficult to maintain their business. In this journal, we will discuss the role of IT in Bank SulutGo. Specifically, it discusses the impact given in operational management. The reliability of the information system supports the operational success of a company. The operational part in question is transaction and administration, accounting, and monitoring and maintenance. The method used in this journal is the SWOT analysis. By implementing measures such as harmonizing information technology, obtaining benefits, risk management, managing resources, and measuring performance.Keywords: Information Technology (IT), Operational Management, SWOT Analysis
IPTEKS PROSEDUR PEMBAYARAN PAJAK KENDARAAN BERMOTOR YANG TERUTANG PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH PROVINSI SULUT Makausi, Alma Meita; Bukidz, Hendra Wati; Sabijono, Harijanto
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.2.02.2018.21733

Abstract

This study aims to find out about taxes and how the application of payment procedures and imposition of  motor vehicle tax penalties that have passed the maturity of the Tax and Retribution Management Agency in North Sulawesi Provinci Based on estabilished local government provisions and regulations, where existing procedures can make it easier to oblige tax in carrying out payments so that the procedure runs well. Texpayers are expected to be able to comply with existing procedures and provisions, so that there is no delay in paying taxes. Taxes that are local revenue are also expected to be able to improve the regional development structure of North Sulawesi,so that regional government development plans can be realized.Keywords: Vehicle Tax,Payment Procedure,Tax Payable
IPTEKS PROSES PENYUSUNAN ANGGARAN SEKTOR PUBLIK PADA BADAN PERENCANAAN PEMBANGUNAN, PENELITIAN DAN PENGEMBANGAN DAERAH (BAPELITBANGDA) KOTA MANADO Mentang, Fanda J.; Makaminang, Nitha E.; Saerang, David P.E.
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.2.02.2018.21781

Abstract

The Development Planning Agency, Regional Research and Development of the City of Manado is a body that assists the Mayor in supporting government affairs in the fields of planning, research and development. In each program and activity requires funds, to see good financial use, a good budgeting process is needed that is in accordance with the guidelines in legislation which can reduce the risk of ineffective use of the budget. The purpose of the study was the Bapelitbangda of Manado city to provide information on how the government adhered to every regulation and policy regarding budgeting to create an accountability public sector organization. In accordance with Minister of Home Affairs Regulation No. 33 of 2017 concerning budgeting guidelines where Bapelitbangda is quite effective in implementing every rule and policy of regional government in terms of budgeting.Keywords: public sector budgeting process, Bapelitbangda Manado City
IPTEKS TEKNOLOGI INFORMASI TERHADAP PROSES AUDITING DAN PENGENDALIAN INTERNAL PADA PT. BANK SULUTGO Arunde, Intan F.; 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.2.02.2018.21722

Abstract

The rapid development of Technology and Information has a very beneficial impact on PT. Bank SuluGo in conducting audits. The use of computers in modern times has an important role in corporate governance to achieve goals in the field of business. The purpose of this study is to determine the role of Information Technology in the audit at PT. SulutGo Bank. The role of Information Technology can facilitate auditors in completing work in their respective fields and can develop the performance of auditors and develop the ability of auditors to their respective primers in completing their work.Keywords : Internal Audit, Information Technology (IT), Internal Control
IPTEKS PENGENDALIAN INTERNAL TERHADAP PEREKAMAN SURAT PEMBERITAHUAN TAHUNAN (SPT) PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA MANADO Amin, Nabilah N.R.; 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.2.02.2018.21763

Abstract

KPP Pratama Manado is a tax administration agency in the Manado area under the auspices of the Indonesian Ministry of Finance. The main task of KPP Pratama Manado is to carry out the main duties of the Directorate General of Taxes in collecting State revenues from the Taxation sector. To achieve the best service, recording annual notification letters (SPT) on taxpayers is one of the important roles in reporting, receiving or deduction. This study aims to determine the internal control of SPT recording at KPP Pratama Manado. Internal controls will run according to regulations if implementing COSO internal controls, including the control environment, risk assessment, control activities, information and communication, and monitoring. The results of the study indicate that the ability of KPP Pratama Manado in processing and recording Annual Tax Returns is quite effective, but delays in reporting will often occur.Keywords: Tax, SPT, recording, internal control, procedures
IPTEKS AKUNTANSI BERBASIS AKRUAL PADA DINAS TENAGA KERJA DAN TRANSMIGRASI PROVINSI SULAWESI UTARA Dalipang, Marre Ika; Apita, Grisela Vivi; Naibaho, Karlina; Manossoh, 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.2.02.2018.21814

Abstract

Dinas Tenaga Kerja Dan Transmigrasi Province of Sulawesi Utara (North Sulawesi Disnakertrans) is a government organization established based on the Presidential Regulation Number. 18 of 2015 which discusses the Ministry of Manpower, Ministry of Manpower and Transmigration has the task of regulating government affairs in the field of labor and to assist the President's work in regulating government. The Ministry of Manpower and Transmigration as a government organization that uses accrual-based Government Information Systems as regulated in Peraturan Pemerintah No. 71 of 2010 contains accounting standards used by the government that regulate the financial statements of an institution. Financial statements are a description of the performance of an agency. This study aims to raise about the problems that exist in the application of accrual-based government accounting systems.Keywords : Accrual based government Information Systems
IPTEKS IMPLEMENTASI PERENCANAAN PEMBANGUNAN DAERAH BERBASIS E-PLANNING PADA BADAN PERENCANAAN DAN PEMBANGUNAN DAERAH (BAPPEDA) SULAWESI UTARA Paat, Harry Patrick; Tuju, Edward Fredrik; 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.2.02.2018.21627

Abstract

As per Permendagri No. 86 of 2017 concerning Procedures for Regional Development Planning, good and effective management of Regional Development can increase the rate of economic growth and community welfare. For this reason, the Government through the Regional Planning and Development Agency (BAPPEDA) of North Sulawesi Province as part of the Regional Organization (OPD) is an element of planning for regional government organizers and has the task of assisting the Governor in the preparation and implementation of regional policies regional development planning. The purpose of this study is to evaluate and analyze the results of the preparation of planning documents and inputting RPJMD, Renstra, RKPD and E-planning based Renja as mandated in Ministerial Regulation number 86 of 2017 through the preparation stages of preparation, drafting, drafting, implementing Musrenbang, final draft formulation and stipulation. The method applied is the guideline for operating the annual parameter e-planning module by the Deputy for Supervision of Regional Financial Management. The results of this study indicate that BAPPEDA of North Sulawesi Province has implemented the mandate of Permendagri No. 86 of 2017, but have not optimized the use of e-planning applications. For this reason, the future BAPPEDA of North Sulawesi Province can improve its performance through e-planning.
IPTEKS PROSEDUR PEMBERIAN KREDIT KONSUMTIF DI PT. BANK SULUTGO CABANG PEMBANTU BAHU Supardi, Rendi Yehezkiel; Saerang, David P. E.
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.2.02.2018.21713

Abstract

Indonesia’s Banking Industry are quite important for the national economy growth nowadays. As an intermediary establishment between funders and creditors, banks hold a very important role in contributing to the continuation of the nation’s wheel of economic activities. PT. Bank SulutGo specifically of the Support Branch in Bahu, is one of the financial institutions that can provide financial assistance for and from the community whilst also channel it back to the community in the process of giving a feed backs. PT. Bank SulutGo has an important role in channeling funds in the form of loans, namely cunsomer loans. The purpose of this study is to analyze those previously mentioned procedures at PT. Bank SulutGo. Based on the results obtained, PT. Bank SulutGo by now has carried out of 7 stages of procedures namely filling of file submissions, file investigations, inteviews, credit decisions, signing of credit agreements/other agreements, credit realization and fund disbursement/withdrawal. Suggerstions given for PT. Bank SulutGo Support Branch in Bahu, is to auxiliary branches and take preventive actions and carry out ongoing actions against creditors.Keywords : Bank, Credit, Consumer Credit, Credit Procedure, Non Performing Loans
IPTEKS OPINI BPK TERHADAP LAPORAN KEUANGAN PEMERINTAH PUSAT TAHUN 2017 Pitoy, Adventia Kristin; 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.2.02.2018.21754

Abstract

This study aim’s to analyze and provide a description of the provision financial audit agency opinion on the central government’s financial statements. The quality of financial reports that increased from the previous year made the financial statements of the central government get an unqualified opinion. The type research used is descriptive by using qualitative data types. Data sources in this study are secondary data types and in collecting and researching documents, qualitative analysis is used. The result show that the unqualified opinion. Obtained is a manifestation of transparency and accountability in the management of state finances, the government’s efforts that are carried out maximally in improving the quality of central government financial reports are very good.Keywords : financial statement of government, statement of audit of BPK, government financial reports, unqualified opinion

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