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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 117 Documents
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Search results for , issue "Vol 12, No 2 (2017)" : 117 Documents clear
ANALISIS MANAJEMEN LABA PADA PERUSAHAAN DI SEKTOR INDUSTRI FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2016 Runturambi, Irene V.; Pontoh, Winston; Gerungai, Natalia T.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.2.18280.2017

Abstract

Earnings management becomes an interesting topic of discussion. One of the thinking that as long as done in accordance with Indonesian Financial Accounting Standards it is difficult to say as earnings management. However, accountants tend to use accounting treatment to meet certain interests. The purpose of this study is to determine whether there is earnings management in companies in the Food and Beverages Industry Sector listed on the Indonesia Stock Exchange. The data used in this study is secondary data derived from the financial statements of companies listed on the Indonesia Stock Exchange in 2015-2016. The results showed that almost all companies that become the object of research to did earnings management, either by lowering or increasing the company's profit.Keywords: Earnings Management
ANALISIS SISTEM PENGADAAN BARANG DAN JASA (PENUNJUNG LANGSUNG) PADA DI DINAS PEKERJAAN UMUM DAN PENATAAN RUANG KOTA MANADO Faisal, Nur Ilmi; Morasa, Jenny; Mawikere, Lidia M.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.2.18613.2017

Abstract

Product and service supplies in government instance is one of activities to increase performance of government instance in order to achieve the expected goal that is absortion of the effective and efficient budet. Government regulation No. 5 of 2015 about the fourth amendment of government regulation No. 54 of 2010 abour government product and service supplies become a guidelines for each government instance in particular in this case, Satuankerjpeangkatdaerah will be the executor of government product and service supplies, in particular, the direct appointment on department of public works and land use of Manado city of 2016. This research use qualititativemethod. The result of this research show that product and service supplies in department of public works and land use of Manado city in particular, the direct appointment of supply official car already suitable with the riles and regulations that applicable and always up to date and innovation in carrying out the activity of product and service supplies in department of public works and land use of manado city. Because of that, product or service supplies in Departement of public works and land use of manado city for the better guided by the govement regulation that has been set.Keywords : Procurement of Governmental Services, Direct Appointment
PENGARUH GENDER DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK DI WILAYAH KANTOR PELAYANAN PAJAK PRATAMA TAHUNA Kakunsi, Erica; Pangemanan, Sifrid; Pontoh, Winston
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.2.17771.2017

Abstract

This study aims to determine whether Gender and Education have an influence on taxpayer compliance with Tahuna prison service office. Compliance is a major issue of the application of the Self Assessment System. Taxpayers are entrusted by the Directorate General of Taxation to meet its tax obligations, Gender and Education Level is one of the factors that determine the behavior. The research method used is quantitative research using research and cross questionnaires to 51 individual taxpayers. Data were analyzed using ANOVA and the results showed that gender can not influence. With educational levels that have an effect on mandatory personal compliance. Will Gender and Education have no relationship in affect. The importance of education level in its implementation can be followed up by the DGT through ongoing socialization, tax counseling, taxation seminars and training, etc.Keywords: Gender, Education Level, and Tax Compliance
EVALUASI IMPLEMENTASI SISTEM INFORMASI MANAJEMEN DAERAH TERHADAP PENGELOLAAN DATA KEUANGAN PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KOTA MANADO Junus, Wigia A.L.; Kalangi, Lintje; Suwetja, I Gede
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.2.18069.2017

Abstract

This study aims to evaluate the implementation of SIMDA to the management of financial data at the Regional Finance and Asset Management Board (BPK-AD) Manado City is in accordance with the general principles of local financial management. SIMDA is an application developed by BPKP to simplify regional financial management tasks. The research method used in this research is qualitative research by using interview technique with key informant, direct observation to the symptoms that appear in BPK-AD of Manado City and documentation study on related documents. The data collected were analyzed by descriptive method. The result of the research shows that the implementation of financial SIMDA to the management of financial data at Manado Finance and Regional Management Board (BPK-AD) of Manado City has not been fully in accordance with the general principle of local financial management. Keywords: Implementation of SIMDA, management of financial data, and general principles of local financial management.
ANALISIS EFEKTIVITAS PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA TERHADAP PENCAIRAN TUNGGAKAN PAJAK DI KPP PRATAMA TAHUNA Marellu, Afke; Sondakh, Jullie J; Pangerapan, Sonny
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.2.17387.2017

Abstract

One of the efforts to achieve the country's development by exploring the source of funds from domestic sources in the form of taxes but awareness of the taxpayers are less concerned in paying taxes therefore tax collection should be the goal so that taxpayers can settle their tax debt. The purpose of this study is to provide an overview of collection action with a letter of reprimand and forced letter as well as the effectiveness of tax collection with a letter of reprimand and forced letter to the disbursement of tax arrears on KPP Tahuna. In this study using a comparative descriptive. Based on the research results can be seen the level of effectiveness of tax collection by the warning letter and the letter and forced in 2012-2015 are less effective because they brought indicators of the effectiveness of 60%. Some things cause payment letter of reprimand and forced letter did not reach 100% among others existence of difficulties in finding residence address of the taxpayer, the presence of two TIN of the tax payer and the taxpayer who does not acknowledge the existence of the tax debt.Keywords: Tax Billing, Level of Effectiveness.
ANALISIS SISTEM PENYEDIAAN PEMESANAN DAN PELEKATAN PITA CUKAI MINUMAN MENGANDUNG ETIL ALKOHOL PADA KANTOR PENGAWASAN DAN PELAYANAN BEA CUKAI MANADO Makalare, Yuliastri; Ilat, Ventje; Pusung, Rudy
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.2.17619.2017

Abstract

Excise is a state levy imposed on certain goods which have properties or characteristics established in law. In 2013 the Ministry of Finance of the Directorate General of Customs and Excise changed the monitoring system to MMEA which is to change the way of excise tax from payment to sticking the excise tape by issuing the provisions on sticking the excise band against MMEA. The purpose of this study is to find out whether the MMEA customs declaration, ordering and sticking procedure is in conformity with the prevailing regulations and whether the MMEA monitoring system that has changed can improve the monitoring of MMEA. The analytical method used is descriptive describing the procedure of service provision, ordering, and sticking of excise band of MMEA. The results show that the procedures applied are in accordance with the rules that apply although still have some obstacles in terms of implementation and supervision. Approximately 6,924 bottles of MMEA have no production license, no excise band, using fake excise bands, using used excise tape, using excise duty tape, using excise tape which is incompatible with the type and class and making MMEA containing hazardous materials For humans. Therefore it is expected KPPBC Manado City maximizes the implementation of supervision and control system in force. Keywords: Keywords: sticking Excise tape, MMEA, Supervision.
EVALUASI PENYUSUNAN ANGGARAN DAN KINERJA KEUANGAN DI KECAMATAN SONDER KABUPATEN MINAHASA Pangalila, Chelsea; Elim, Inggriani; Walandouw, Stanley Kho
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.2.18006.2017

Abstract

Budget is a blueprint of the existence of a State and is a future directive. The Local Government Budgeting Process should be a benchmark for achieving the expected performance, so that regional budget planning should be able to clearly describe the performance objectives. With the preparation of a good budget, can be easily obtained information in decision-making. Local governments are responsible for the management of local finances. In the implementation of regional financial management, the regional head holds the general power obliged to carry out in accordance with the Rules that have been determined. In order for the implementation of local financial management carried out in an orderly and obedient to the applicable legislation. The purpose of this research is to know how the process of budget preparation and how the financial performance in Sonder District of Minahasa regency. Data collection method used is qualitative descriptive analysis that is by describing the preparation of budget and financial performance of local government in subdistrict sonder. The results of the research show that the process of Budgeting Process in Sonder District starts from the preparation of the Local Government Work Plan (RKPD), KUA / PPAS up to the Working Budget Plan of Local Government Work Unit (RKA-SKPD) Then presented to the Implementation Document of the Budget of Work Unit of Regional Region (DPA-SKPD). Budgeting and financial performance of local government in Kecamatan Sonder is quite effective. where the budgeting is done using the Planning, Programming, and Budgeting System (PBBS) approach, and the financial performance in the preparation of the budget goes well despite the delay but the implementation is still good and under control. This can be seen from how the process of preparing the budget and strategic plans that are set in the long term.Keywords: Budget Drafting Process, Financial Performance
ANALISIS SISTEM PENCATATAN PIUTANG SPAREPART PADA PT. SINAR GALESONG PRIMA Sondakh, Patrick Richard; Karamoy, Herman; Afandi, Dhullo
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.2.18530.2017

Abstract

As the times progressed, development in every country was very rapid. This is seen from the level of development of science and technology, social, and politics. All the countries of the world are competing to use all the skills and knowledge they have to adapt to these developments. Similarly, in order to support the national development program, then various government agencies and private participated in various efforts to support the success of nation building. So with the better the nation's development, Indonesia's economy is also improving. The object of this research is PT. Sinar Galesong Prima is a trading company that sells Suzuki car unit, sells original Suzuki sparepart, serves maintenance service and body repair for car. In the sale of spare parts in Sinar Galesong Prima there are two kinds of sales, namely sales in cash and on credit. The purpose of this study is to analyze whether or not the system of recording receivables spare parts at PT. Sinar Galesong Prima. The method used is the descriptive method, by identifying the data used in connection with the spare parts to be sold, identifying the system of recording and reporting of sales transactions, evaluating the advantages / disadvantages of applying the accounting system for transactions and reporting transactions, and drawing conclusions. The research results can be in the know that In the process of accounting, PT. Sinar Galesong Prima refers to the generally accepted Accounting Standards and PSAK and has created Accounting SOP in the form of Financial Accounting Guidelines (PAK) applied in the company. PT. Sinar Galesong Prima Manado uses the accrual basis (accrul basic) and records the non-deducted receivables using the allowance or reserve method. Based on the aspects of Recording, reporting and disclosure, the accounting system of PT. Sinar Galesong Prima receivables is in accordance with the applicable PSAKKeywords : Recording System Receivables
PENERAPAN SISTEM DAN PROSEDUR UANG PERSEDIAAN PADA BADAN PERENCANAAN PENELITIAN DAN PENGEMBANGAN KABUPATEN MINAHASA SELATAN Rahayu, Magfirah S.; Manossoh, Hendrik; Walandouw, Stanley Kho
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.2.17482.2017

Abstract

Public estimate is a planning tool as well as local financial control, the execution of expenditure by local government to do an activity must be accounted by PPTK (Activity Technical Management Officer) on a timely basis. Fundamentally, Money Inventory (MI) can only be provided to finance the operational payment needs of the work unit, in the process of absorption of APBD, fund cash disbursement used is a Money Inventory (MI) accounting system in the form of Replace Money (RM), This study aims to evaluate the implementation of System and Inventory Money Prosedur at the planning, Reasearch and Development Agency of South Minahasa Regency throught descriptive analysis method collected by means of  observation and interview. Based on the results of research implementation of system and money inventory procedures has been done effective way means it has been done effective way means it has been in accordance with the theory of accounting system and existing rules include related functions and documents used.Keywords: Procedure, Money Inventory, Replace Money
PENGARUH KUALITAS PELAYANAN PAJAK DAN PENGETAHUAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KELURAHAN KLEAK KECAMATAN MALALAYANG KOTA MANADO Ester, Kilapong G.; Nangoi, Grace B.; Alexander, Stanly W.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.2.17951.2017

Abstract

Taxpayer compliance is a law-abiding behavior. Conceptually, compliance is defined by an attempt to comply with the rules of law by a person or organization. Some factors that cause low compliance of taxpayers, among others, public dissatisfaction with public service and taxpayer knowledge of tax regulations.This study aims to determine the effect of tax service quality and tax payer knowledge on individual tax payer compliance in Kleak urban village. This research used primary data with distributing questionnaire. Questionnaires were distributed as many as 40 pieces to individual tax payer in Kleak urban village. Research sampling were taken by purposive sampling. Data were analyzed by using multiple linear regression analysis with SPSS 17 program. The results of this study indicate that the Tax Service Quality has no significant effect on individual tax payer compliance. And Tax payers Knowledge has a significant effect on individual tax payer compliance in Kleak urban village.Keywords: Tax Service Quality, Tax Payers Knowledge, Tax Compliance

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