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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 PERENCANAAN PENGELOLAAN KEUANGAN DESA SESUAI DENGAN PERATURAN MENTERI DALAM NEGERI NOMOR 113 TAHUN 2014 DI DESA KAUNERAN I KECAMATAN SONDER KABUPATEN MINAHASA Walukow, Mewvi I.; Kalangi, Lintje; Pinatik, Sherly
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.12.2.17616.2017

Abstract

Village financial management planning is the first step in the village financial management process. This planning stage is very important because in relation to village financial management, this stage of planning is the process by which the draft APBDesa will be developed. The purpose of this research is to know the financial planning in Kauneran I village, Sonder sub-district of Minahasa regency. This research uses qualitative analysis method. The results showed that at the planning stage of village financial management in the village of Kauneran I still not in accordance with Permendagri 113/2014. This is seen in the government regulations on APBDesa that should be evaluated by the local Bupati / Walikota is not implemented at all. In addition, the lack of participation from the community also becomes another fator of constraints in the planning stages of village finance management. This indicates that the financial management of villages in Kauneran I village has not implemented a participatory principle in accordance with Permendagri 113/201.Keyword: Perencanaan Village’s Financial Management, Permendagri No. 113/2014
ANALISIS SISTEM PEMBERIAN KREDIT PROGRAM KEMITRAAN BINA LINGKUNGAN DI PT JASA RAHARJA PERSERO SULUT Kaunang, Jessica Ch; Sabijono, Harijanto; Wangkar, Anneke
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

Development in the field of economics is an objective to be achieved in implementing economic development programs,including the partnership program implemented by state enterprises to small businesses. The partneship program is a CSR program of SOEs as a concern to the community. This research done on the basis of program Kemitraan Bina Lingkungan (PKBL) conducted by PT Jasa Raharja Persero Manado, that aims to prevent the occurrence of non performing loans for micro and small business credit. The kind of research used is descriptitive qualitative. Preventive measures undertaken doing by visiting for every three months.Keywords: System and procedure of credit, micro and small business credit, Non performing loans.
EVALUASI PENERAPAN AKUNTANSI PIUTANG LEASING DAN PELAPORANNYA PADA PT. ASTRA SEDAYA FINANCE DI MANADO Tulangow, Erill Armando; Elim, Inggriani; Pusung, Rudy J.
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 emergence of leasing institutions is an attractive alternative for entrepreneurs, because currently they use cash in cash for the companys operational activities. Through the lease they can generate funds to finance the purchase of goods with a term between three years to five years or more. The object of this research is PT. Astra Sedaya Finance Manado which is the largest automotive financing company in Indonesia. The purpose of this study is to analyze the accountability of Astra Sedaya Finance in Manado. The method used with descriptive method, with data data being used with. Which will be leased, the system of recording and reporting of leasing transactions evaluate the advantages / disadvantages of the application of accounting for lease transactions and reporting of lease transactions, and draw conclusions. The results can be seen that leasing has several types and classification and criteria to determine the accounting system. The application of accounting and reporting for lease transactions at PT Astra Sedaya Finance uses a system capital lease whereby the lease may transfer ownership at the end of the lease term. Based on aspects of Recording, reporting and disclosure, the accounting treatment of leases at PT Astra Seaya Finance is in conformity with the applicable PSAK.Keywords : Leasing, Leasing Receivable Accounting, PSAK No.30
PENGARUH DEVIDEND PER SHARE DAN EARNING PER SHARE TERHADAP HARGA SAHAMPADA PERUSAHAAN GO PUBLIC DI BURSA EFEK INDONESIA Datu, Christian V.; Maredesa, Djeini
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

Rising share price means increases the value of a company. The company can hold and invest the revenues from on pay dividend shareholders, this can be harmful to shareholders that require that the information is the main thing that EPS need to be noted and made measure that better by investors in making a decision to invest, so that it will affect the demand for the corresponding company shares which in the end will affect the share price, where when investors consider EPS companies good enough and will produce a return in accordance with the risk that will be borne our griefs, then the demand for the shares of the company will increase, which means the company share price will also increase.Keywords : Dividends Per Share, Earning per Share (EPS), Share Price
PENGARUH KEBIJAKAN TAX AMNESTY, KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA MANADO Rorong, Elisabeth Nadia; Kalangi, Lintje; 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.12.2.17480.2017

Abstract

The purpose of this study is to analyze the effect of tax amnesty policy, taxpayer awareness and tax sanctions on taxpayer compliance of individuals in KPP Pratama Manado. The Population in this study is all Individual Taxpayers registered pursuant to tax amnesty policy in KPP Pratama Manado. The number of samples in this study were 30 respondents in Manado area. Sampling was done by using Purposive Sampling Method. Methods Data analysis used in this research is validity test, reliability test, classical assumption test, multiple regression analysis, determination coefficient (R2 test), regression test (F test), and partial regression test (t test). Based on the results of data analysis, it is known that tax amnesty has a positive effect on taxpayer compliance. Result of t test show value t count 3,956> t table 1,708 with significance value (0,01) <0,05 so that H1 accepted. Awareness of taxpayers does not significantly affect taxpayer compliance. The result of t test shows t value (-790) <t table 1,708 with significance value (0,437)> 0,05 so that H2 is rejected. Tax sanctions have no positive effect on taxpayer compliance. The result of t test shows t value (-2,167) <t table 1,708 with significance value (0,04) <0,05 so that H3 is rejected. Variable tax amnesty, taxpayer awareness and tax sanction can be used to explain compliance of taxpayers by 45%.                 Keywords: tax amnesty, taxpayer awareness, tax sanction, and taxpayer compliance
ANALISIS KINERJA KEUANGAN PADA PT. HANJAYA MANDALA SAMPOERNA Tbk. Nimiangge, Rona Rosy; Sabijono, Harijanto; 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

Development in technology that happen continuously have made the skills in financial analysis are more needed. Financial statement are the information source for financial position and company financial ferformance analysis.Evaluation of company financial performance in this research  using activity ratio and profitability ratio. This research using PT. Hanjaya Mandala Sampoerna Tbk as objek, this decision are based as 1 of 4 big company in cigarettes industry in Indonesia. The summary problem  in this research is,” How the financial performanceat PT. Hanjaya Mandala Sampoerna Tbk. Based on activity ratio and profitability ratio for year 2015 and 2016?” The activity ratios are calculated with account receivable Turn Over,Inventory Turn Over, Total Asset Turn over,Otherwise Profitability Ratio are calculated with Gross profit  Margin, Operating Profit Margin, and Net Profit Margin. The results showed that the ratios of poor activity were seen from the decline in value in the period 2015-2016, while the profitability ratios increased in the period 2015- 2016 which indicates the companys ability to generate profits has increased.Keywords : Financial Performance Analysis, Activity, Profitability
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PEMBELIAN SUKU CADANG PADA PT. HASJRAT ABADI SUDIRMAN MANADO Permata, Dana Nastari; 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

Accounting Information System is a Facility that uses technology designed in presenting the data of a companys information to be considered in a decisions on the companys management activities. The purpose of this study is to determine the application of Accounting Information System in spare parts at PT. Hasjrat Abadi Sudirman Manado by comparing between the theory put forward by the experts with the implementation of the company. The analytical method used is descriptive to look systematically about the spatial flow plot and spare parts purchase invoice. The results of research indicate that accounting information system conducted by PT. Hasjrat Abadi Sudirman Manado has been running well enough. The existence of separation of duties and authority according to work responsibilities of each part related to spare parts purchasing system. PT. Hasjrat Abadi Sudirman Manado has been using computerized system to perform a more effective and efficient repair process. This is not so good in terms of the effectiveness of a purchasing accounting information system.Keywords: Accounting Information System, Purchase, Inventory
PENERAPAN ACCRUAL BASIS PADA PELAPORAN KEUANGAN UMKM BERDASARKAN SAK ETAP DI KOPERASI KARYAWAN PT. BANK SULUT Motto, Agita; Ilat, Ventje; Kalalo, Meyli
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.12.2.18618.2017

Abstract

MSME is regulated based on Law No. 20 Year 2008 on Micro Small Medium Enterprises. In practice in the field of many MSMEs pelaprannya not adequate because sebagia still use the cash basis in penyilasianya and presentation of financial statements. Financial reporting of MSMEs should be prepared based on SAK ETAP and using accrual basis. The purpose of this research is to apply financial report of Cooperative UMKM based on SAK ETAP. The research method used is descriptive qualitative, where the qualitative data is the information data in the form of verbal sentence is not a symbol of numbers or numbers. Qualitative data obtained through a process using in-depth analysis techniques and can not be obtained directly. The results showed that the Employee Cooperation of PT.Bank Sulut which broperasi field of Java that is saving and loan services as well as vehicle rental, cloth factory. Transactions are recorded on an accrual basis system where transactions are recognized when they occur rather than when cash is received.Keywords: MSME, Financial Statement, SAK ETAP
EVALUASI SISTEM PEMBINAAN, PENATAUSAHAAN, DAN PENGAWASAN PENGELOLAAN BARANG MILIK DAERAH PADA BPK-BMD DI PEMERINTAHAN KABUPATEN MINAHASA Sumual, Astrid Claudia; Saerang, David Paul Elia; 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.12.2.17997.2017

Abstract

The management of local asset is part of the regional financial management. Since the enactment of regulation of asset management area is expected to be a reference and strength of local government in managing its regional asset. To apply the system in accordance with Permendagri No.19 year 2016 supervision and coorperation required to carry out the process of recording asset at SKPD level as well as management of regional assets including BPK BMD Minahasa district. The purpose of this study is to find out how the application on the system of coaching, administration, and supervision of goods in the management of local assets in BPK BMD Minahasa whether in accordance with Permendagri No.19 year 2016. The method used in this research is descriptive qualitative analysis method. The results showed that the implementation management of local asset, especially the coaching, administration, and supervision of assets in BPK BMD Minahasa accordance with Permendagri No.19 yaers 2016. Not yet supported IT equipment that has not been compatible with that asset user and the lack of human resources becomes an obstacle asset management in BPK BMD Minahasa.Keywords: asset, coaching, administration, supervision
ANALISIS POTENSI DAN EFEKTIFITAS PAJAK DAERAH ATAS RUMAH KOS DI KOTA KOTAMOBAGU Londa, Sugaray Emmanuelle; Kalangi, Lintje; 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.12.2.18141.2017

Abstract

Increased Local Revenue is highly determined by its components, such as local taxes, and local taxes are also determined by the components of the tax itself. The boarding house is one of the tax types incorporated in the hotel tax as stipulated in Law no. 28/2009 concerning Regional Taxes and Regional Levies on the provisions of which the hotel reads is the facility of providing lodging services, lodging including other related services with fee, which includes as well as motels, guesthouses, tourism huts, pensions, lodging houses and the like and boarding houses with more than 10 rooms. The purpose of this study is to determine the potential and effectiveness of local taxes on boarding houses in Kotamobagu City. The method used in this research method is qualitative. Tax receipts earned from 5 months will potentially increase PAD. As well as tax collection of boarding houses in Kotamobagu City experienced an effective increase in the first 5 months. The researcher concludes that the boarding house tax has big enough potency to be developed by Kotamobagu City Government where the Revenue Service, Finance and Regional Asset itself, with taxable boarding house can increase PAD Kotamobagu City.Keywords: PAD, Rumah Kos

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