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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
PENGARUH DISKRIMINASI DAN PEMERIKSAAN PAJAK TERHADAP PERSEPSI WAJIB PAJAK ORANG PRIBADI MENGENAI PENGGELAPAN PAJAK DI KOTA BITUNG (Studi Kasus Pada WPOP yang ditemui di KPP Pratama Bitung) Widjaja, Prielly Natasya Kartini; Lambey, Linda; Walandouw, Stanley Kho
JURNAL RISET AKUNTANSI GOING CONCERN Vol 12, No 2 (2017): Jurnal Riset Akuntansi Going Concern
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Tax is the highest revenue of the country that. Therefore, government continues to increase the source of revenue derived from taxes. However, in reality there are many taxpayers who do not obey tax laws by evading their taxes. Tax Evasion is a taxpayers act who always tries to minimize the tax payable by violating the provisions of tax laws. The purpose of this research is to find out the effect of tax discrimination and tax audit of tax evasion. Data were collected by questionnaires. Questionnaires were filled up by 100 tax payers in KPP Pratama Bitung. Technique sampling is non probability sampling with convenience sampling or accidental sampling method. This research used multiple linear regression method and SPSS software version 21.0 was utilized. The result shows tax discrimination has no effect on tax evasion and tax audit influence on tax evasion.Keywords: discrimination, tax audit, tax evasion.
ANALISIS PENGARUH SISTEM PENGENDALIAN INTERN DAN IMPLEMENTASI SISTEM AKUNTANSI KEUANGAN DAERAH (SAKD) TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI EMPIRIS PADA SKPD KOTA MANADO) Lumintang, Gyshella Smylie; Lambey, Linda; Tangkuman, Steven
JURNAL RISET AKUNTANSI GOING CONCERN Vol 12, No 2 (2017): Jurnal Riset Akuntansi Going Concern
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Local government financial statement made to provide information about financial position and all transactions conducted by local government. A qualified local government financial statement must have relevant, reliable, comparable and understandable characteristics. There are several factors that may affect the quality of local government financial statements, that is, internal control system and financial accounting system of local government. This research was aimed to determine the effect of internal control system and financial accounting system of local government to the quality of financial statements at the local government of Manado City. Respondents of this research were 40 financial management personnel from 10 Manado City SKPD from 168 population of financial management personnel of Manado City SKPD. This research used a quantitative approach, using primary data through questionnaires. The variables in this research is the internal control system and financial accounting system of local government as the independent variables and the quality of local government financial statement as the dependent variable. The data collected were processed using SPSS version 23.0. The statistical methods used to test the hypotheses is multiple linear regression analysis. The results of hypothesis shown that the internal control system has a significant positive effect on the quality of Manado City local government financial statement  while the implementation of financial accounting system of local government has no significant positive effect on the quality of Manado City local government financial statements and internal control system and financial accounting system of local government has a significant positive effect on the quality of Manado City local government financial statement.Keywords : Internal control system, financial accounting system of local government, financial accounting system of local government
IMPLEMENTASI KEBIJAKAN PEMERINTAH TENTANG PENGALOKASIAN DANA PAJAK DARI PENERIMAAN PAJAK PENERANGAN JALAN TERHADAP PENYEDIAAN PENERANGAN JALAN UMUM DI KABUPATEN MINAHASA Mangirang, Regina M.; Sondakh, Jullie J.; Lambey, Robert
JURNAL RISET AKUNTANSI GOING CONCERN Vol 12, No 2 (2017): Jurnal Riset Akuntansi Going Concern
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Earmarking Tax is the allocation of a certain amount of local revenue (especially tax) to fund public services in accordance with the type of tax levied. One type of tax from this policy is street lighting taxes whose funds are allocated for the provision of street lighting. Special street lighting tax no minimum amount should be allocated to ensure the availability of funds, then only adjust to the needs of the region. The purpose of this study is to analyze the implementation earmarking tax funds from street lighting tax revenue on the provision of street lighting in Minahasa District. The method used is qualitative descriptive method. From the research results can be seen that the policy of appropriation of tax funds has been applied in accordance with existing regulations in Minahasa regency as regulated in Minahasa District Regulation No. 1 of 2011 this is because more than a portion of funds from street lighting tax revenue has been allocated for the provision of lighting road that is equal to 57,55%. Earmarking tax in Minahasa District goes hand in hand with the APBD system, which is through the regional public treasury in terms of income and expenditure.Keywords: Earmarking Tax, street lighting tax.
ANALISIS EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL PERSEDIAAN BARANG DAGANG PADA SUPERMARKET PARAGON MART TAHUNA Kalendesang, Angelina Klesia; Lambey, Linda; Budiarso, Novi S.
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.12.2.17443.2017

Abstract

Internal control of the inventory of goods is critical in protecting the company's assets from fraud, misappropriation, errors of record and damage that may occur and be committed by employees or other parties. Therefore, the internal control system must be run effectively in order to avoid cheating, fraud and errors. The purpose of this research is to analyze the effectiveness of internal inventory control system at Paragon Mart Tahuna Supermarket. The analytical method used was qualitative by observations and direct interview with the Owner and some of employees at Paragon Mart. The results show that the internal control of merchandise inventory at Paragon Mart is already effective, they were monitoring and checking their inventory on a daily basis. In addition, every task should be distributed evenly among the employees for clearer tasks and responsibilities to increase the effectiveness of controlling and monitoring function.Keywords : Effectiveness, Internal Control System, Inventory
ANALISIS PERLAKUAN AKUNTANSI PIUTANG DI PT. SUCOFINDO (PERSERO) CABANG JAKARTA Manuel, Aprilia V.; Manossoh, Hendrik; Affandi, 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.12.2.17845.2017

Abstract

The company basically runs its business through the sale of goods or services every day that will generate revenue for the company. Receivables are considered very important because it is one component in the balance sheet, so accuracy in processing receivables greatly affect the fairness of its valuation in the financial statements. And the appropriate Financial Accounting Standards are very important in presenting the financial statements because accounting standards provide information to users of financial statements regarding the financial position, results of operations, and other matters relating to the company. The purpose of this study is to analyze the suitability of accounting treatment of PT. SUCOFINDO (Persero) Jakarta branch with the applicable financial accounting standards and formulate accounting standards for receivables that must be used by PT. SUCOFINDO (Persero) Jakarta branch. This research was conducted by qualitative descriptive method. The results of this study show that the accounting treatment of PT. SUCOFINDO (Persero) Jakarta Branch is not in accordance with the applicable financial accounting standards because the presentation of receivables in the financial statements is presented in the net amount, and the recording of receivables written-off is written off into other income accounts. As a suggestion that PT. SUCOFINDO (Persero) represents accounts receivable in the statement of financial position with gross amount followed by estimated uncollectible amounts, and returns the receivables written off to accounts receivable and allowance for doubtful accounts and cash accounts and accounts receivable as deductions on receivables so that the presentation of accounts receivable in accordance with applicable financial accounting standards.Keywords : Accounting treatment of receivables, Statement of Financial Accounting Standards
ANALISIS BELANJA DI UPTD BALAI PENGAWASAN DAN SERTIFIKASI MUTU BARANG DINAS PERINDUSTRIAN DAN PERDAGANGAN PROVINSI SULAWESI UTARA MENURUT PERMENDAGRI NOMOR 64 TAHUN 2013 Manopo, Natalia; Morasa, Jenny; Mawikere, Lidia M.
JURNAL RISET AKUNTANSI GOING CONCERN Vol 12, No 2 (2017): Jurnal Riset Akuntansi Going Concern
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Expenditure, in Statement of Budget Realization is an important component that attracts public attention. This is because the public as a public fund through the local taxes they pay is concerned to know whether the funds have been used properly, efficiently, effectively, and oriented to the public interest. Local Expenditure also reflects the policies of local government and the direction of regional development.Mahmudi (2016: 153). The purpose of this study is to determine whether the expenditure on UPTD (Technical Implementing Service Unit) Balai Pengawasan and Sertifikai Mutu Barang of Industry and Commerce Officeof North Sulawesi in accordance with Regulation of Minister of Home Affairs Number 64 of 2013. The research method used is qualitative research method. The results showed that the recognition and measurement of official travel expenditure both domestic region and foreign at UPTD (Technical Implementing Service Unit) ) Balai Pengawasan and Sertifikai Mutu Barang of Industry and Commerce Office of North Sulawesi has been in accordance with Regulation of Minister of Home Affairs Number 64 of 2013 but Reporting of official travel expenditures on the Statement of Budget Realization at the UPTD (Technical Implementing Service Unit) ) Balai Pengawasan and Sertifikai Mutu Barang of Industry and Commerce Office of North Sulawesi there is a difference between Regulation of Minister of Home Affairs Number 64 of 2013 with the implementation in terms of classification of Chart of Account (CoA).Keywords : Expenditure, Regulation of Minister of Home Affairs Number 64 of 2013
ANALISIS PENERAPAN PSAK NO. 23 TENTANG PENDAPATAN PADA PT. PEGADAIAN CABANG MEGAMAS MANADO Musadi, Claudia Relia; Karamoy, Herman; Gamaliel, Hendrik
JURNAL RISET AKUNTANSI GOING CONCERN Vol 12, No 2 (2017): Jurnal Riset Akuntansi Going Concern
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Revenue is one of the most important elements of the formation of income statement within a company. Revenue is due to the companys activities in utilizing production factors for self-sustaining and growth. This research was conducted at PT. Pegadaian Cabang Megamas Manado, a company engaged in financial services whose main activity is to disburse loan money on the basis of legal lien. The purpose of this study is to analyze the process of recognition, pemgukuran, and disclosure of income from PT. Pegadaian Cabang Megamas Manado by using PSAK No. 23 on Revenue as a comparison. The method used is qualitative research method, that is descriptive analysis. The results showed, the recognition of income at PT. Pegadaian Cabang Megamas Manado is recognized based on accrual basis in which income is recognized upon acquisition of goods or services. The measurement of income is recorded at the amount of cash received or at fair value provided for the income. Revenue disclosures are made on the basis of each income post. Recognition, measurement, and disclosure of income at PT. Pegadaian Cabang Megamas Manado is in accordance with PSAK No. 23.Keywords:  Revenue, Recognition, Measurement, Disclosure
ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 WAJIB PAJAK ORANG PRIBADI PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KOTA MANADO Gosal, Yeremia; Karamoy, Herman; Warongan, Jessy
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.12.2.17747.2017

Abstract

This study aims to determine the calculation and reporting of income tax article 21 permanent employee at the Regional Finance and Asset Management Board (BPK-AD) Manado City and comparing with the Minister of Finance Regulation no. 101 / PMK.010/2016 and Regulation of the Director General of Taxation Number: PER - 31 / PJ / 2012. Non-Taxable Income (PTKP) is a deduction in the calculation of income tax article 21. As for the increase of PTKP this causes the tax burden becomes even less zero, for individual taxpayer. The research method used is qualitative research using interview technique and documentation observation. Next describe the data received and present it in accordance with the actual situation. The result of the research shows that the calculation of Income Tax Article 21 individual taxpayer by BPK-AD of Manado City is not in accordance with Law Number 36 Year 2008 because the amount inputted has excess number which can cause Income Tax 21 increased; The determination of non-taxable income (PTKP) is in conformity with Regulation of the Minister of Finance no. 101 /PMK.010/2016; The reporting of PPh 21 employees, conducted through e-filling at the latest end of April, but not in accordance with tax regulations. Keywords: Calculation, Reporting, and Income Tax Article 21
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) SEBAGAI SUMBER PENDAPATAN ASLI DAERAH KABUPATEN MINAHASA, KABUPATEN MINAHASA UTARA, DAN KOTA MANADO Chichi, Juriko; Nangoi, Grace B.; Pangerapan, Sonny
JURNAL RISET AKUNTANSI GOING CONCERN Vol 12, No 2 (2017): Jurnal Riset Akuntansi Going Concern
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

The collection of land and building tax is based on law no. 12 year 1985. Land and building tax for rural and urban district is a new potential income for own-source revenue. The purpose of this research is to find out the effectiveness and contribution of land and building tax for rural and urban district as a own-source revenue for Minahasa District, Northern Minahasa District, and Manado City. This research uses the qualitative descriptive method. Method that used for data collection in this research is direct interview with the parties appointed by the Local Revenue Office in each district. Result of the research shows that the effectiveness of land and building tax for rural and urban district for Northern Minahasa District is 103,26% (very effective), Manado City is 95,52% (effective), and Minahasa District is 69,78% (less effective). The contributions of land and building tax for rural and urban district for own-source revenue for Northern Minahasa District is 17,27% (less), Manado City is 9,46% (very less), and Minahasa District is 5,29% (very less).Keyword : PBB-P2, income, effectiveness, contributions
ANALISIS PERENCANAAN DAN PERTANGGUNGJAWABAN APBDes MENURUT PERATURAN MENTERI DALAM NEGERI NOMOR 113 TAHUN 2014 DALAM UPAYA MENINGKATKAN PEMBANGUNAN DESA Orangbio, Vega Virjinia; Tinangon, Jantje J; Gerungai, Natalia
JURNAL RISET AKUNTANSI GOING CONCERN Vol 12, No 2 (2017): Jurnal Riset Akuntansi Going Concern
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Village financial management is the whole activity which includes planning, implementation, reporting and accountability of village finances. A sound management of village finances must be managed in accordance with the rules and principles and human resource capabilities that implement them. The purpose of this study is to analyze the suitability of financial management in two inobonto villages with the rules of the minister of home affairs number 113 of 2014 which includes the activities of planning, implementation, and accountability by using qualitative descriptive research method. The results showed the regulation of the minister of home affairs number 113 of 2014 on the management of village finance in the village inobonto two subdistricts bolaang mongondow not fully implemented according to existing rules. For financial planning and execution activities in two village inobonto, not yet transparent information to the public on the budget of village expenditure income. The village financial management system in the village of inobonto 2 has not yet used the village financial system (SISKEUDES). So it is expected that in the village financial management activities in the next budget year should use the village financial system.Keywords: Village financial planning, village financial implementation, village financial accountability, APBDes Permendagri No.113 Year 2014.

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