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INDONESIA
Indonesia Accounting Journal
Published by Universitas Sam Ratulangi
ISSN : 26866617     EISSN : 26866609     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Indonesia Accounting Journal (IAJ) is double peer reviewed journal which published by Accounting Profession Program (or Program Studi Pendidikan Profesi Akuntansi-PPAk) of Economics and Business Faculty, Sam Ratulangi University. Indonesia Accounting Journal (IAJ) publishes articles which are not under consideration or published to other publishers for twice a year. Indonesia Accounting Journal (IAJ) publishes articles written in Indonesian or English languages. Indonesia Accounting Journal (IAJ) welcome for academicians and practitioners to submit the articles only in field of accounting and finance studies. Indonesia Accounting Journal (IAJ) accepts the articles in quantitative approach or qualitative approach. Before submission, author pleased to read carefully the requirements of this journal in section About.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 12 Documents
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Search results for , issue "Vol 1, No 2 (2019)" : 12 Documents clear
Kualitas laporan keuangan dan faktor-faktor yang mempengaruhinya Sholohah, Silvia Almar’atus; Sulistyawati, Ardiani Ika; Santoso, Aprih
Indonesia Accounting Journal Vol 1, No 2 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.26622

Abstract

The purpose of this study is to analyze the influence of implementation Good Government Governance, Government Accounting Standards, Monitoring, Quality of Local Government Reform, Human Resource Competency, and Financial Accounting System on the Quality of Financial Statements in DPKAD Semarang City. The object in this study is SKPD staff in DPKAD Semarang City. This study uses primary data obtained by spreading the questionnaire. Sampling was done by using purposive sampling method and the sample size was 49 respondents. The data analysis was done by using multiple regression with the help of SPSS V20 software. The independent variables in this study consisted of Good Government Governance, Government Accounting Standards, Monitoring, Quality of Local Government Reform, Human Resource Competency, dan Financial Accounting System which the dependent variable is The Quality of The Financial Statements. The results of this study show that implementation of Monitoring to influence the quality of Financial Statements. But implementation of Good Good Government Governance, Government Accounting Standards, Quality of Local Government Reform, Human Resource Competency, dan Financial Accounting System have not influence the Quality of Financial Statements.
Analisis penerapan PSAK No. 23 tentang pendapatan pada PT. Bintang Sayap Utama Cabang Indonesia Timur di Kota Manado Supardi, Rendi Yehezkiel; Morasa, Jenny; Lambey, Robert
Indonesia Accounting Journal Vol 1, No 2 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.26665

Abstract

Revenue increases the value of assets of a company's operational activities in accordance with applicable accounting principles. This guideline is a Statement of Accounting Standards (SFAS) No. 23 about income. In PSAK 23 there is a discussion on the recognition, measurement and disclosure of income that must be applied in accordance with the type and condition of the company. This study discusses the recognition and measurement of income from PT. Bintang Sayap Utama. This study uses descriptive qualitative by comparing the principles of recognition and measurement of income in PSAK 23 with the application by the company. The results of interviews and reviews of the company's financial statements indicate that the company has applied the concept of PSAK 23 on sales and income as well as on the price difference but not on the interest of income and other income. Based on this analysis, the application of recognition is revealed and the measurement of income at PT. Bintang Sayap Utama is not in accordance with PSAK 23 and it has been suggested to make corrections to the recording in which have found to not be appropriate.
Sistem pengendalian intern pengeluaran kas pada Sekretariat Daerah Kabupaten Kepulauan Sangihe Parera, Meyline Trisuksi; Kalangi, Lintje; Budiarso, Novi Swandari
Indonesia Accounting Journal Vol 1, No 2 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.26814

Abstract

The internal control system has an internal control structure that can control the internal control process including the control environment, accounting system, control procedures. This study aims to determine the internal control system, especially in cash disbursement activities at the Sangihe Regency Regional Secretariat which is based on the 5 (five) elements of the SPIP (government internal control system) including, control environment, risk assessment, control activities, information and communication and monitoring. The type of data used is qualitative data by conducting observations and direct interviews at the Regional Secretariat Office of the Sangihe Regency to the head of the financial subsection who knows thoroughly about cash disbursements. The results of the research obtained on the internal control system related to cash disbursements at the Regional Secretariat of the Sangihe Regency are in accordance with the 5 (five) elements of the Government Internal Control System(SPIP).
Pengaruh kepemilikan NPWP terhadap kepatuhan wajib pajak pada Kantor Pelayanan Pajak Pratama Manado Dama, Aditya; Saerang, David Paul Elia; Gamaliel, Hendrik
Indonesia Accounting Journal Vol 1, No 2 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.26638

Abstract

Income tax can be used for various functions of determining policies related to income. Taxpayer compliance is strongly influenced by the ownership of a country's NPWP because if a Taxpayer is not compliant it will cause reduced tax revenue. The object of this research is the Income Taxpayer which is limited to the Corporate Income Taxpayer in the city of Manado. The purpose of this study is to determine whether NPWP ownership has an effect on tax compliance at the Manado Primary Tax Service Office. In conducting this research a statistical analysis tool is used that is simple linear regression analysis and is strengthened by testing the hypothesis that is the t test. The results showed the regression model obtained was Y = 10.895 + 0.299 X. The constant a of 10.895 gives the sense that if the Income Tax Audit is perceived to be constant or equal to zero (0), then the magnitude of Taxpayer Compliance is 10.895 units. Furthermore, the value of b which is a regression coefficient of variable X (NPWP ownership) of 0.299 means that if NPWP ownership has increased by one (1) unit, then the amount of income tax increase has increased or increased by 0.299 units assuming the other variables are fixed or constant. Taxpayers compliance (Y) got contribution from NPWP (X) ownership factor of 6.6%, while the rest was explained by other variables not included in this study. Thus it is known that NPWP ownership has no significant effect on increasing taxpayer compliance.
Analisis potensi penerimaan retribusi pelayanan pasar pada PD. Pasar di Kota Manado Kumendong, Jannifer Vilisia; Morasa, Jenny; Tirayoh, Victorina Z.
Indonesia Accounting Journal Vol 1, No 2 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.26679

Abstract

Market service retribution is one Local Own-Source Revenue that used to financing regional expenditure. The aim of this study is to understand the income potential of the market service retribution in Manado City in period of 2017 to 2018. This study uses descriptive qualitative as method of analysis. The result shows that potential market retribution in period of 2017 to 2018 had increased. The greatest market potential service retribution in 2018 found in Bersehati Market, Pinasungkulan Market, and “Shopping Center”. The income potential has increase on Bersehati Market for about Rp 4,186,080,000 which caused by seller increasing as same as Pinasungkulan Market and Shopping Centers with income potential respectively about Rp 792,000,000 and Rp 612,720,000. The market with the smallest income potential is called “Jalan Roda” with value of Rp. 149,040,000 with 69 selling sites. Overall, optimal income potential of 2018 for retribution of market service increase from Rp 6,100,920,000 to Rp. 6,551,280,000 accompany by seller increase.
Analisis penerapan akuntansi lingkungan pada RSUD DR. Sam Ratulangi Tondano Sela, Arther Y.; Karamoy, Herman; Mawikere, Lidia M.
Indonesia Accounting Journal Vol 1, No 2 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.26649

Abstract

Environmental accounting is an accounting science that shows the real costs of business inputs and processes and ensures cost efficiency, while also being used to measure quality and service costs. The main objective is to comply with environmental protection laws to find efficiencies that reduce environmental impacts. Environmental accounting basically requires the full awareness of other companies or organizations that benefit from the environment. This research was conducted at the hospital, because in hospitals it can produce a lot of waste, therefore hospitals need guidelines to manage waste properly and efficiently with environmental accounting. The purpose of this study is to find out whether the RSUD DR. Sam Ratulangi Tondano has implemented environmental accounting and carried out identification, measurement, recognition, presentation, and disclosure.
Peranan Sistem Keuangan Desa terhadap Kinerja Pemerintah Desa (Studi kasus di Desa Kapataran Kecamatan Lembean Timur Kabupaten Minahasa) Watulingas, Patricia; Kalangi, Lintje; Suwetja, I Gede
Indonesia Accounting Journal Vol 1, No 2 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.26684

Abstract

The Village Financial System Application is a village financial management application system developed by the financial and development audit board or BPKP intended for village financial management. The purpose of this study is to determine the role of the Village Financial System or SISKEUDES on the performance of the village government in the village of Kapataran, the eastern Lembean district, Minahasa Regency. This research uses qualitative research. The data used are primary data in the form of interviews.The informants used were the village head and village secretary.The results showed that: (1) procedures for using SISKEUDES were carried out through 4 stages, namely planning, budgeting, administration, and bookkeeping; (2) ways to integrate low human resources (HR) through assistance and training; (3) the Village Financial System also has a purpose in assessing the performance of the village government. The SISKEUDES has important role to play in the village government which is felt directly by village officials. This is in accordance with the objectives of implementing the SISKEUDES, which is to assist work of village employees.
Analisis perlakuan akuntansi aset tetap pada Badan Pengelola Keuangan dan Barang Milik Daerah Kota Manado Carolina, Carolina; Manossoh, Hendrik; Lambey, Robert
Indonesia Accounting Journal Vol 1, No 2 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.26656

Abstract

The main task of government agencies is to provide services to the community whose quality can be improved by the use of fixed assets to achieve the duties and functions of government agencies. The presence of Government Regulation (PP) of the Republic of Indonesia Number 71 Year 2010 concerning Accrual Based Government Accounting Standards is the momentum of changes in Government Accounting Standards from previously cash-based to accruals, to accrual-based and have major implications for the treatment of assets where depreciation is taken into account in the valuation of fixed assets. The purpose of this research is to find out the accounting treatment of Fixed Assets that are applied to the Regional Finance and Asset Management Agency (BPK-AD) of Manado City in accordance with Government Regulation No. 71 of 2010 statement No. 07. The research method used in this study is qualitative research. The results showed that the recognition of fixed assets, measurement or valuation of fixed assets, and depreciation of assets in the BPK-AD Manado City are in accordance with SAP No. 07, as well as the Manado City BPK-AD in the management of regional assets following a separate regulation made by the Manado city BPK-AD namely the Technical Bulletin (Bultek) as a reference to regulate and adjust regional asset management in accordance with SAP No. 07.
Evaluasi pelaksanaan sistem dan prosedur penerimaan kas pada Badan Pengelola Pajak dan Restribusi Daerah Kabupaten Minahasa Selatan Kapoh, Marshela Pinly; Karamoy, Herman; Sabijono, Harijanto
Indonesia Accounting Journal Vol 1, No 2 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.26718

Abstract

One of which can be used as a source of local revenue is cash receipts in government agencies such as offices, other government agencies. As an autonomous region, a new paradigm has emerged in the Indonesian constitutional system which has implications for the implementarion of local government. The purpose of this study was to evaluate the implementation of the system and procedure for cash receipts at the regional tax and levies management agency in the Minahasa Regency. Based on the results of research that the implementation of system and procedures for cash receipts in the Agency for the management of tax and levies in the southern Minahasa regency is in accordance with Permendagri 59 of 2007. System and procedures for local tax and levies include registration, verification, printing, signing of tax invoice, stipulation, issuance, depositing, recording, and filling of tax documents to taxplayes or tax levies. Based on research in the field that the system and procedures for regional financial management contained in Permendagri 59 of 2007, especially in the southern Minahasa regency tax and levies management agency, have been carried out well, it is clear that overall the procedures for receiving cash from authorized officials. In accordance with the result of the study, it can be concluded several things including: the system and procedures for cash receipts blank letter of deposit (BLD) is one ot the very important documents udes in recording cash receipts at the local tax and levies management body in South Minahasa Regency.
Pengaruh karakteristik informasi akuntansi manajemen terhadap kinerja manajerial pada PT. Bank Sulutgo Missah, Lusia N; Ilat, Ventje; Tirayoh, Victorina Z.
Indonesia Accounting Journal Vol 1, No 2 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.26176

Abstract

Increasing business competition requires companies to make the most of existing capabilities to excel in competition. This can be achieved by increasing managerial performance. In its operations, PT Bank SulutGo really needs and relies on every internal and external information. This study aims to determine the effect of the characteristics of management accounting information of managerial performance at PT Bank SulutGo. This research uses quantitative research methods. For data analisys methods using multiple linear regression analisys. The results showed that: (1) broadscope variable influences managerial performance; (2) the timeliness variable influences managerial performance; (3) the aggregation variable influences managerial performance; and (4) variable integration has no effect on managerial performance.

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