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Kota manado,
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INDONESIA
JURNAL RISET AKUNTANSI GOING CONCERN
Published by Universitas Sam Ratulangi
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Arjuna Subject : -
Articles 20 Documents
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Search results for , issue "Vol 11, No 2 (2016)" : 20 Documents clear
ANALISIS EFISIENSI PENGENDALIAN BIAYA KUALITAS PADA AKSAN BAKERY MANADO Adam, Fitriayani; Manossoh, Hendrik; Pinatik, Sherly
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 2 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.2.13066.2016

Abstract

Quality being the competitiveness of the most important for the company's products and also because the quality has been the hope and desire of everyone, especially the consumer. Customers are not going to focus on a product / service only in terms of price but in good quality inherent in the product or service. Viewed from the importance of the quality of products, each company needs to spend quality, cost of quality is the cost refers to the cost incurred to prevent or expenses incurred as a result of producing a quality product. Efforts to improve the quality of the product will not run without the cost of quality control to overcome the problems faced by the company, where quality control can help the company determine the feasibility of the quality of products based on control limits have been set. This study aims to see how the cost of quality control and to analyze the efficiency of the implementation cost of quality control conducted by Aksan Bakery in Manado. Analysis of the data used is descriptive analysis with qualitative approach and using methods of presentation quality cost ratio analysis to assess the efficiency cost of quality. Based on analysis of the cost of quality control conducted by the company it appears that the cost of quality control conducted by the company do not meet the quality standards that have been set at 2.5% of sales, for the cost of quality issued by the company is greater than a predetermined quality standards, namely amounting to 13.89% of sales. This may imply that the cost of quality control has not been carried out efficiently. Keywords : Efficiency , Cost of Quality
PERANAN JOB ORDER COSTING METHOD DALAM MENENTUKAN HARGA POKOK PRODUKSI (STUDI KASUS PADA CV. TRINITY MANADO) Runtu, Jessica Graziella Whitney; Poputra, Agus; Tirayoh, Victorina
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 2 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.2.13067.2016

Abstract

Job order costing is a system that collects product costing and charge to a specific job. Job order costing system is used for companies that produce a veriety of products during certain periods and costs are calculated individually for each job. This study aimed to analyze use job order costing method in determining the production cost on a CV. Trinity Manado. Methods of data analysis used this research is descriptive qualitative research method, where the study was conducted by collecting data and analyze the collected data and provide information. Authors collected data using techniques of documentation and interviews. Based on the research, imposition the factory overhead costs that do CV. Trinity is not quite right. CV. Trinity only imposes an element of overhead costs such as the costs of helper only while electricity costs are not included in the factory overhead cost. Key Word: job order costing, the production cost, factory overhead cost
ANALISIS PENYETORAN, PELAPORAN, DAN PENCATATAN PPH FINAL PASAL 4 AYAT (2) ATAS BUNGA DEPOSITO DAN TABUNGAN NASABAH PADA BPR PRISMA DANA CABANG AMURANG Muhea, Marchella Tiara; Tinangon, Jantje J.; Elim, Inggriani
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 2 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.2.13068.2016

Abstract

The income tax is the largest source of income in taxes. The income tax is a tax impossed on the income received by the taxpayer in the tax year. One type of income tax is the Final Income Tax  Article 4 Paragraph 2 on interest deposit and customer’s savings. The purpose of this research was to determine the suitability of depositing, reporting, and recordkeeping Final Income Tax Article 4 (2) on interest  deposits and savings at BPR Prisma Dana, branch Amurang  with tax regulations. The method used in this research is descriptive analysis. The results of this study indicates that  BPR Prisma Dana, branch Amurang already done the tax obligation in cutting, depositing, and report final income tax article 4 paragraph 2 on deposit and saving account, but there is a delay in depositing and reporting taxation. Instead, the payment and reporting can be done on time, so as not to incur administrative fines. Keywords: payment, reporting, interest on deposits, savings
HUBUNGAN SUMBER PENDAPATAN TERHADAP BELANJA MODAL PADA ANGGARAN PEMERINTAH KOTA TOMOHON Ang, Mestika F.L; Nangoi, Grace B.; Manossoh, Hendrik
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 2 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.2.13069.2016

Abstract

In order to accomplish public service quality enhancement, the regional government is under compulsion to allocate capital expenditure in APBD to increase it’s fixed asset. Capital expenditure allocation will lead to reconcilable regional government’s fixed assets and regional civilization’s necessity. Region’s income sources is the main key of it’s financial independency without relying on central government. The main goal was to identify any firm and significant correlation between income sources and capital expenditure in Kota Tomohon’s regional budgeting while the objects were income sources and capital expenditure realization in year 2011-2015. To acknowledged these two variables’ correlation, researcher used Correlation Product Moment (Pearson) Test correlation analysis with the assistance of Software Program SPSS Version 19.0 for Windows.Correlation result 0,750 determined firm correlation between income sources and capital expenditure in Kota Tomohon since it was positive and approaching +1. It confirmed that increasing in Kota Tomohon’s income was followed by increasing in Kota Tomohon’s capital expenditure. Significancy result 0,086 validated significant correlation between these two variables as a result of it was lower or equal to 0,1 and it verified that hypothesis zero was accepted. Keywords : Correlation, Income source, Capital expenditure
ANALISIS KINERJA REALISASI ANGGARAN PENDAPATAN DAN BELANJA DAERAH SERTA POTENSI PENDAPATAN ASLI DAERAH PADA KABUPATEN MINAHASA UTARA Sasuwuk, Nathania Ch. E.; Sondakh, Jullie J.; Warongan, Jessy D. L.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 2 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.2.13070.2016

Abstract

Realization of Regional Government budget (APBD) is one of measure instrument to see  the implementation from policies and operationalization implementation of financial regional management for optimal actualization public services. Management potential of Local Revenue (PAD) have to do with correct and appropriate in order to support the progress. The purpose of this research are to know and analyze the realization performance of regional government budget and district own source revenue potential at North Minahasa Region. The result of this research show the regional government budget of North Minahasa in terms of revenue considered good by looking from variance analyzes and tax effectiveness, expect from decentralization  degree analyzes is not good enough or low. While for expense, from variance analyzes over all is good by looking at the budget are well controlled and the impact in the North Minahasa Region for having an surplus from the allocated budget, and for compatibility analyzes expenditure are effective because realization of the expense budget not over amount that has been planned. And for the Own Source Revenue Potential for 2016-2020 seen from tax regional income are 42,78% while from regional retribution are 37,36%. Keywords: performance, government, budget, Potential, Local Revenue
ANALISIS KINERJA KEUANGAN DALAM PENGELOLAAN APBD PADA DINAS PENGELOLA KEUANGAN, PENDAPATAN DAN ASET (DPKPA) KABUPATEN MINAHASA SELATAN Mandagi, Novita; Tinangon, Jantje J.; Warongan, Jessy D.L
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 2 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.2.13071.2016

Abstract

The ability of a region to carry out regional autonomy as measured by financial performance area. The size of the financial performance of one of them is financial management is reflected in the Regional Budget (APBD). This study aimed to analyze the financial performance in the management of budget revenues and expenditures at the Department of Financial Management, Revenue and Assets (DPKPA). In this study the methods of analysis used is descriptive analysis. Data analysis was performed by using financial ratio analysis area and the results are described / portrayed on how the analysis of the financial performance in the management of budget revenues and expenditures at the Department of Financial Management, Revenue and Assets of 2011-2014. The results showed that the ratio of independence included in the category of low, the ratio of the degree of decentralization included in the category of low, level of local financial activities included in the category of low, effective ratio shows the financial performance increased, and the level of efficiency is categorized still less efficient. South Minahasa District Government should optimize regional revenue collection and also perform priorities in budgetary spending in the area. Keywords : financial performance, budget revenue and expenditure, financial management
EFEKTIFITAS PENERAPAN PENGENDALIAN INTERN (INTERNAL CONTROL) TERHADAP PENGUKURAN KINERJA DINAS PENDAPATAN DAERAH KABUPATEN MINAHASA TENGGARA PROVINSI SULAWESI UTARA Patik, Pancisto; Tinangon, Jantje; Tirayoh, Victorina Z.
JURNAL RISET AKUNTANSI GOING CONCERN Vol 11, No 2 (2016): Going Concern Vol. 11 No. 2 Juni 2016
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

The system of internal control is a process that is integral to the actions and activities carried out on an ongoing basis by management and all employees to provide reasonable assurance on the achievement of organizational goals through effective and efficient, the reliability of financial statements, safeguarding state assets, and compliance with laws -invitation. The purpose of this study was to determine the effectiveness of the implementation of internal control of the performance of the Department of Revenue Southeast Minahasa Regency. This research method is descriptive research. Based on the results of research and discussion can be seen that the Internal Control System (Internal Control) on the performance of the Department of Revenue Southeast Minahasa Regency North Sulawesi province has been run "effective" because it was done separation of duties and responsibilities are clear, the forms that were used in the reception area already contains information that is reliable, and the achievement of revenue targets revenue in 2015 has been effective, while the main tasks in the organization are based on Government Regulation No. 60 of 2008 concerning the Government Internal Control System (SPIP) is adequate. Keyword: PAD Admission Control Procedures and Control Organization Department of Revenue Southeast Minahasa Regency.
EVALUASI PENERAPAN PENGUNGKAPAN INFORMASI ASET KEUANGAN MENURUT PSAK 60 PADA PT. BANK NEGARA INDONESIA (PERSERO) TBK Pangkey, Zwingly Juliano Stefanus; Kalangi, Lintje; Lambey, Robert
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 2 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.2.13073.2016

Abstract

Financial Assets is one of the factors that really support banking company's business. Statement of Financial Accounting Standards (SFAS) No. 60 about Financial Assets: disclosure head for organize entities to giving disclosure in their financial statements which enable the users to evaluate the significance of financial instruments to the position and financial performance of the entity, characteristic, and risk scope which apeear from financial instruments which the entity’s exposed during period and in the end of reporting period, and how the entity managing the risk. The object of this research is PT. Bank Negara Indonesia (Persero) Tbk. with  financial statements and notes to the financial statements of December 31, 2014 and 2015 as sample. The data analysis method used in this study is a qualitative method. From the research, the results that can be concluded about the application of financial assets information disclosure  at PT. Bank Negara Indonesia (Persero) Tbk. is appropriate  with Statement of Financial Accounting Standards (SFAS) No. 48 about financial assets: disclosure but not yet revealing about values related to offsets and about default. Expected in the  future PT. Bank Negara Indonesia (Persero) Tbk. could add disclosure about offsetting values and default. . Keyword : Bank, Financial Assets, Disclosure, Financial Instrument
EFEKTIVITAS SISTEM PENGENDALIAN INTERN PADA KINERJA INSTANSI PEMERINTAH DI DINAS PENDAPATAN DAERAH KABUPATEN MINAHASA UTARA Sondakh, Renli Ferrari Daud; Saerang, David Paul Elia; Mawikere, Lidia M.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 2 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.2.13074.2016

Abstract

In a government organization requires their internal control systems due to their system of internal control activities undertaken by government agencies more effective and avoid fraud and keep the business property of parties who are not responsible. The object of this research is the Dinas Pendapatan Daerah Kabupaten Minahasa Utara. The purpose of this study to analyze the effectiveness of the internal control system on the performance of government agencies in the Dinas Pendapatan Daerah Kabupaten Minahasa Utara. The method used is descriptive qualitative. The results showed that the internal control system used Dinas Pendapatan Daerah Kabupaten Minahasa Utara effective and sufficient for compliance with the Internal Control System of the Government that has been set by the government based on Government Regulation No. 60 of 2008, so that the achievement of revenue receipts and the realization of the region in 2015 is said to be very effective. Keywords: Government Accounting, Internal Control System of the Government, Performance, effectiveness, Dinas Pendapatan Daerah
Going Concern Vol. 11 No. 2 Juni 2016 Vol. 11 No. 2 Juni 2016, Going Concern
JURNAL RISET AKUNTANSI GOING CONCERN Vol 11, No 2 (2016): Going Concern Vol. 11 No. 2 Juni 2016
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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