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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 PERLAKUAN AKUNTANSI DAN PELAPORAN PERTANGGUNGJAWABAN SOSIAL PADA PT. ANGKASA PURA I (PERSERO) CABANG BANDAR UDARA INTERNASIONAL SAM RATULANGI MANADO Belda, Tumilantouw Frety Emma; Manossoh, Hendrik; Rondonuwu, Sintje
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.12.2.18368.2017

Abstract

Companies need a response that positively by public because the comunnity constitutes one of the elements that can determine success business an entity. Accounting social responsibility is very powerful tool for the company in expressing social activities. The purpose of this study is to find out how accounting treatment and reporting corporate social responsibility in accordance with UU. No. 40 Tahun 2007, Peraturan Menteri BUMN No. 5/MBU/2007 and financial accounting standards. Data collection methods in this study are interviews and document review. Data analysis method of this research is Miles and Huberman, which compares the company’s procedures with existing theories. The result shows that the accounting treatment and reporting in PT. Angkasa Pura I (Persero) has basically been fitted with financial accounting standards, UU No. 40 Tahun 2007, and Peraturan Menteri BUMN No.5/MBU/2007, but a company should make separate reports about the realization of activities to ease evaluate program that will be implemented.Keywords: accounting treatment, corporate social responsibility, partnerships and community development program
PENGARUH KOMPETENSI APARATUR SIPIL NEGARA DAN KUALITAS SISTEM AKUNTANSI INSTANSI TERHADAP KUALITAS PENYAJIAN DANA DEKONSENTRASI DALAM LAPORAN KEUANGAN DI PROVINSI SULAWESI UTARA Pontoh, Arthur Johanes; Nangoi, Grace B.; Lambey, Robert
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.12.2.18629.2017

Abstract

The purpose of this study aims to know the influence of State Civil Apparatus competence and system quality of agency accounting on the quality of presentation of deconcentration funds in the financial statements in North Sulawesi. Data collection by questionnaire from 42 respondents in Regional Apparatus Work Unit in North Sulawesi which manages deconcentration funds. Data were analyzed using Multiple Linear Regression analysis method with the help of SPSS 22. The results of this study indicate that the State Civil Apparatus competence partially has an effect on the quality of presentation of deconcentration funds in the financial statements with test results (thitung 2,573 > ttable 2,02269 and the significance value is 0,014 < 0,05). While system quality of agency accounting does not affect the quality of presentation of deconcentration funds in the financial statements with test results (thitung 0,861 < ttable 2,02269 and the significance value is 0,395 > 0,05)Keywords: State Civil Apparatus Competence, System Quality of Agency Accounting, Quality of Presentation of Deconcentration Funds in the Financial Statements.
ANALISIS PERBANDINGAN KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI KOTA MANADO DAN KOTA BITUNG (Periode 2012-2016) Prety, .; Manossoh, Hendrik; Runtu, Treesje
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.12.2.17840.2017

Abstract

Local Taxes is one of the sources of Local Own Revenues (PAD) to finance regional development and operational implementation of local government, Populated will depend much on the local government due to regional autonomy. To that end Local Government must be as much as possible sources of Revenue Original Region. PAD is one of the indicators in the success of regional autonomy. The higher the PAD the higher the ability of local governments to finance their own needs. The purpose of this research is to know how big the benefit to the original income of Manado City and Bitung City during the last year that is year 2012-2016. The research method used is descriptive quantitative method. The results can be drawn back Manado City is superior in contributing from local taxes to the original income in the appeal of the city of Bitung. This is not wrong from the average contribution of total local taxes to PAD in Manado City amounted to 71.39%. Meanwhile, the PAD in Bitung City is only 42.32%.Keywords: contributions, local revenue, local taxes
EVALUASI PENGENDALIAN INTERNAL TERHADAP KREDIT DIRAGUKAN PADA PT. BANK SULUTGO DI MINAHASA INDUK Rotti, Marvini Rini; Manossoh, Hendrik; Kalalo, Meily Y. B.
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.12.2.18245.2017

Abstract

Credit is the most important operational activity in bank operations, where credit has the greatest asset value. Despite the risk of losses generated market business so it takes internal control to maintain corporate property and with bad loans. Good handling of credit through the company’s internal control allows for doubtful loan to smooth again. The purpose of this research is to evaluation the internal control of doubtful loan on PT. Bank SulutGo in Minahasa and whether matching with the principles of COSO. This research method is qualitative method. The technique of data collection are interview and documentation. The processing and analysis of data are done by using qualitative data and descriptive analysis. Based result the company’s management has applied the basic concept and the principle of internal control based of COSO (Committee of Sponsoring Organizations).Keywords: Internal control, doubtfull loan.
PENGENDALIAN INTERNAL TERHADAP KREDIT CEPAT AMAN (KCA) PADA PT. PEGADAIAN CABANG MEGA MAS MANADO Usman, Iin Febrianti; Elim, Inggriani; Lambey, Robert
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.12.2.18596.2017

Abstract

PT. Pegadaian are one of the formal institutions in Indonesia which under the law are allowed to do the financing by the form of quick credit distribution securely on the basis of legal pawn. The purpose to find out the internal control system against Secured Fast Credit (KCA) at PT. Pegadaian Branch Mega Mas Manado. The method used in this research is descriptive qualitative method. The data used in this study are primary data and secondary data, where the primary data obtained from the results of interview researchers with resource persons, as: interviews with finance staff and operational departments related to internal control. Data processing techniques used are interview techniques, observation, and documentation. Based on the results of research Scope of discussion on the internal control of fast credit secured at PT. Pegadaian Branch Mega Mas Manado includes a discussion related to the elements of internal control fast credit secured, namely a separate organizational structure of functional responsibilities, authority systems and record-keeping procedures that provide sufficient laws of wealth, debt, income and expenses, healthy practices in carrying out the duties and functions of each organizational unit and employees of a quality in accordance with their responsibilities.Keywords : Internal Control and PT. Pegadaian
ANALISIS PENGARUH PELAKSANAAN SISTEM PENAGIHAN AKTIF TERHADAP TINGKAT PENCAIRAN TUNGGAKAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA MANADO Alumu, Sumaryani Ode; Alexander, Stanly W.; 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.12.2.17687.2017

Abstract

Tax is a very potential alternative in order to raise the fund. Based on that, then increased public awareness in this regard should be supported with an increase in the taxation of an active role in gonverment to improve people’s welfare and encoraging people to take responsiblity and play o role in the development of economic development. The purpose of this research is to know whether exist or not the influence of activated the billing system on taxpayer’s. The research methode used simple linear regression analysis and for data was processed using SPSS V.17, The results showed that the relationship between the active billing with the level of tax arrears of individual taxpayer’s in the Tax Office Primary  Manado no significant effect and classified as ineffective with the value of correlation Pearson of letter warning of -.299 and a letter of force of -370, while the contributions given billing active of delinquent disbursement personal taxpayer’s is 18,3%, the rest of it is 81,7%, disbursement of tax is affected by other which are not examined in this research.Keywords : Active Billing Implementation, Disbursement of Tax Arrears
PENGARUH TEKANAN WAKTU, INDEPENDENSI DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT DI KANTOR INSPEKTORAT KABUPATEN KEPULAUAN SANGIHE Pikirang, Julita; Sabijono, Harijanto; Wokas, Heince R. N.
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.12.2.18034.2017

Abstract

This study aims to analyze the influence of time pressure, independence and auditor ethics on audit quality in Inspectorate Office of Sangihe Islands Regency. Data collection method used is with questionnaire technique with respondents who work in Inspectorate of Sangihe Islands Regency. Responspondents in this study amounted to 35. Data analysis techniques used were to use data quality test, classical assumption test and hypothesis test. Test the quality of data used is the test of validity and reliability test. The classical assumption test used in this research is normality test, multicolonierity test, and heteroscedasticity test. Hypothesis test used is multiple linear regression test and t test. The result of this research is time pressure and independence has no significant effect on audit quality while ethics has significant effect to audit quality. This means that the biggest influence on audit quality is ethics.Keywords: Time Pressure, Independence, Ethics and Audit Quality
ANALISIS LAPORAN ARUS KAS SEBAGAI ALAT UKUR KINERJA KEUANGAN PADA PERUSAHAAN CONSUMER GOODS INDUSTRY DI BURSA EFEK INDONESIA Tudje, Susanti; Saerang, David; Rondonuwu, Sintje
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.12.2.17391.2017

Abstract

The field of finance is a very important in a company, both in small and large-scale companies,or profitable motive and non-profit. The more advaced a company then the competition among companies getting tighter, thus making the company’s operation stabilized is  the most important to improve the ability to complete                                                                                                                                                                                                                                                                                                                                               and also to survive. The purpose of this research is to know and assess financial perfomances based on cash flow statement analysis on Consumer Goods Industry companies in BEI during 2012-2015.This type of research is a descriptive study using quatitative method and using the cash flow ratio analysis method, the ratio used in this study is the operating cash flow ratio, the ratio of cash flow to interest, the ratio of capital expenditure, the ratio of total debt, and the ratio cash flow to net income. From the result obtained by using ratio analysis method is less than 1,which can be conculeded that the financial performances of  Consumer Goods Industry lapse year 2012-2015 has a poor financial perfomances because the calculation result with the ratio of total debt 0,2. 0,12.0,07. and 0,13 which menas the company has not been able to pay all liabilities from cash flow derived from the normal activities of the company.Keywords : Cash Flow Statement, Operating Cash Flow, Cash Flow Ratios, Financial Perfomances
ANALISIS SISTEM PENGENDALIAN INTERNAL PIUTANG USAHA PADA PT. HASJRAT ABADI TOYOTA CABANG MANADO Tahumang, Sulasry; Ilat, Ventje; Runtu, Treesje
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.12.2.17549.2017

Abstract

PT Hasjrat Abadi Toyota Manado Branch is one representative offline from Toyota in North Sulawesi Province and become a representative that sell car in cash or credit in Manado City and make its’ agents obtain people to choose for purchasing car in credit, sales credit account will generate receivables in corporate bookkeeping. Accounts receivable commensurate terms or grace period against payment since the surrender of goods trading companies.The purpose of this study to analyze the internal control system receivables at PT Hasjrat Abadi Toyota Manado Branch. Research type in this research is descriptive research. Research’s result shows that internal controlling of account receivable in PT Hasjrat Abadi Toyota Manado Branch has been applied well, based on Control Environment, Risk Determination, Control Activities, Communication Information, Supervising and Monitoring. Branch Manager and employees of PT Hasjrat Abadi Toyota Manado Branch supposed to deliberate internal controlling system of account receivables that already perform well and looking for new breakthrough in implementation of system in this dealer.Keywords : internal control system, account receivable.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH PADA BPK-AD KANTOR WALIKOTA MANADO Thebora, Patras; Morasa, Jenny; Rondonuwu, Sintje
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.12.2.17976.2017

Abstract

The  objective  of  this  research  is  to  examine  the  factors  that  influence  information  value  of  local  government  financial  reporting.  Information  value  refers  to  reliability  and  timeliness.  The  factors  that  influence  reliability  and  timeliness are human resource quality, information technology utilization,internal control system, and local financial monitoring.Local government financial management must be done according to the good governance, that are transparent and accountable, that allow users of financial statement to acces about theresult that local government accomplish. The objective of this research is to investigate the impact of human resources quality, utilization of information technology, local government financial controlling, and internal control system toward value of financial report information, which is timeliness. The research is talking place in BPK-AD of Mayor’s Office, Manado. The research method used is quantitative, and the sample is all the population of the officer that works for the research object. The hypothesis test conclude that human resources quality, and utilization of information technology do not have significant impact, while local government financial control and internal control system do have significant effect towards timeliness of financial reporting in BPK-AD of Mayor’s Office, Manado.Keyword : Information value, Local Government Financial Report, Human resource quality, utilization of information technologies, local government financial control, and internal control system

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