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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 65 Documents
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Search results for , issue "Vol 13, No 03 (2018)" : 65 Documents clear
EVALUASI SISTEM DAN PROSEDUR UANG PERSEDIAAN (UP) PADA DINAS LINGKUNGAN HIDUP DAERAH PROVINSI SULAWESI UTARA Pasuhuk, Fita Helena; Kalangi, Lintje; Warongan, Jessy D.L
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 03 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.03.20173.2018

Abstract

Local Environment Agency North Sulawesi Province is an organization of local government to improve the welfare of the community, especially in environmental development. DLHD can not be separated from a Regional Device Organization (OPD) which will also finance office operations. This study aims to evaluate the procedure of inventory money in accordance with Permendagri No. 13 of 2006 at the Regional Environment Agency of North Sulawesi Province. The method of analysis used in this research is descriptive method. The result of the research shows that the system and procedures for applying of inventory money have not been in accordance with Permendagri. 13 of 2006 on the management of local finance, this is because there are still some procedures and documents - documents that are not suitable and not attached. preferably in the implementation of procedures and documents used in accordance with applicable regulations of Permendagri No. 13 of 2006, as a form of compliance and compliance with prevailing regulations and improving the duties and responsibilities in the system and procedures of money supply at the Regional Environment Agency of North Sulawesi Province.Keywords: System and procedure, money supply, Permendagri No. 13 of 2006
ANALISIS PERBANDINGAN KINERJA KEUANGAN PT. BANK BRI DAN PT. BANK MANDIRI PERIODE TAHUN 2010-2014 DENGAN MENGGUNAKAN RASIO KEUANGAN Loupatty, Sindie Margaretha; Pangemanan, Sifrid S.; Wokas, Heince R. N.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 03 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.03.20096.2018

Abstract

Company's financial performance can be seen from the aspect of financial ratios, such as LDR, CAR, ROA and ROE. The development of a company, can be seen and can be compared through the company's financial performance. This is certainly useful for investors, creditors, and owners to make profitable investment decisions. This study aims to determine the differences in financial performance of PT. Bank BRI Tbk (Bank BRI) and PT. Bank Mandiri Tbk (Bank Mandiri) by using financial ratio analysis. This research has used Independent analysis method of sample t-test. This research uses secondary data from Indonesia Stock Exchange. The result of the research shows that there are significant differences in financial performance between Bank BRI and Bank Mandiri. Suggestions for the Management should better improve the financial performance in order to attract the attention of investors, so as to maintain its predicate as a bank that has the greatest asset in Indonesia.Keywords : : LDR, CAR, ROA, and ROE
ANALISIS ATAS PENERAPAN PAJAK PENGHASILAN PASAL 22 (PENGADAAN BARANG) PADA PT. DANA TABUNGAN DAN ASURANSI PEGAWAI NEGERI (PERSERO) KANTOR CABANG MANADO Bawon, Wulandari Safitri; Tinangon, Jantje J.; Tangkuman, Steven
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 03 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.03.20539.2018

Abstract

This study aims to determine the application of Income Tax Article 22 to Companies Savings Funds and Insurance of Employee Staff Manado Branch Office and find out whether the application has been in accordance with Regulation of the Minister of Finance No. 34 / PMK.010 / 2017. The type of research used is qualitative research using descriptive analysis technique. The results showed that the calculation used a tariff of 1.5% and paid using electronic SSP to the perception bank appointed by the Minister of Finance. And reporting is done using manual SPT and report it to Tax Office. The calculation, deposits, and reporting of Income Tax Article 22 is not fully in accordance with Regulation of the Minister of Finance No. 34 / PMK.010 / 2017 due to negligence in accounting that resulted in overpayment, and from the company does not issue Tax Assessment Letter More Pay (SKPLB) for SPT correction. Keywords : income tax, procurement, calculation, deposits, reporting
ANALISIS AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI EVALUASI KINERJA MANAJEMEN TERHADAP KLAIM BPJS DI RUMAH SAKIT PANCARAN KASIH MANADO Sumual, Jerikho Reagan; Alexander, Stanly W.; Rondonuwu, Sintje
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 03 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.03.20295.2018

Abstract

Accounting accountability is an accounting system that recognizes the existence of responsibility centers in a company. Accounting information on accountability is urgently needed control in management as a means for communication, motivation and assessment. The purpose of this study is to know the effectiveness accountability as a means of evaluation of management performance against BPJS claims in Hospital Pancaran Kasih Manado. Type of research conducted in this study is qualitative research. From the results of research at Hospital Pancaran Kasih Manado shows that accounting as an evaluation of management performance in service claims BPJS has been effective by referring to the National Standard Accreditation HospitalKeywords: Accounting Accountability, Management Performance
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KAPABILITAS ANGGOTA DPRD TERHADAP PENGAWASAN KEUANGAN (APBD) DAERAH DI KABUPATEN MANOKWARI Mandacan, Mega Wati; Sabijono, Harijanto; Runtu, Treesje
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 03 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.03.20025.2018

Abstract

This study aims to determine the factors that affect the capability of members of parliament to the supervision of local finances (APBD). The variables used in this study are the dependent variable that is the supervision of regional finances (APBD) while the independent variables are personal background, political background, knowledge of DPRD members about the budget. The respondent is a member of the local parliament in the office of the local people's council of manokwari district. This study used multiple linear regression analysis with 30 respondents. The result shows that: (1) Personal Background has a positive influence on Regional Financial Supervision (APBD), (2) Political Background has negative effect on to Local Government Supervision (APBD), (3) Knowledge of DPRD Member on Budget has positive effect toward Local Government SupervisionKeywords : Personal Background, Political Background, Knowledge of DPRD Members About Budget, Regional Financial Supervision
ANALISIS REVALUASI ASET TETAP DALAM PENETAPAN PAJAK PENGHASILAN PADA PT. BANK SULUTGO Polopadang, Stefian; Tinangon, Jantje J.; Elim, Inggriani
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 03 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.03.20271.2018

Abstract

Tax is the one of the outcome of a company without making any profit directly, therefore in paying tax a company do the effort so the payment becomes a bit less without breaking the rules in tax which is prevail. One of the way to minimize the tax is using one of the accounting policies, revaluation of fixed assets. The formulation of the problem of this research is the role of revaluation of fixed assets in determining incoming tax. The kind of this research which is used, is qualitative descriptive with the theory and using the object of the research in PT. BANK SULUTGO. According to the analysis and research which is suit with regulation 36 Taxation on Income Tax Year 2008 and Decree of the Minister of Finance 486/KMK/2002 that by applying the revaluation the fair market value of the acquired fixed assets newly, where the fair market value of fixed assets can be seen the value of revaluation of fixed assets, then the amount of final income tax imposed at 6%  based on the book 2016 accrording to Minister of Finance Regilation 191 Year 2015.Keywords: Revaluation, Fixed Asset, Income Tax
ANALISIS PERUBAHAN TARIF PENGHASILAN TIDAK KENA PAJAK (PTKP) TAHUN 2015 DAN TAHUN 2016 TERHADAP PENERIMAAN PAJAK PENGHASILAN (PPH) PASAL 21 DI KANTOR PELAYANAN PAJAK PRATAMA BITUNG Lewa, Megawani; Kalangi, Lintje; Pontoh, Winston
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 03 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.03.20120.2018

Abstract

Tax is a compulsory payment to every citizen whose counterpart is not direct. In 2016 there is an Increase in the tariff of Non Taxable Revenue (PTKP). The increase of non-taxable income (PTKP) will be enjoyed by the people who work as employees/employees, and the Taxpayer Object Tax (WPOP) workers who have free and / or self-employed jobs because it will lower taxable income tax (PKP) taxpayers. However, the increase in PTKP has the potential to decrease income tax revenue. This study aims to evaluate the effect of PTKP changes on the acceptance of Income Tax Article 21 in KPP Pratama Bitung. The method used is qualitative descriptive method. The research results show that the non-taxable income (PTKP) experienced a 50% increase and this affects income tax revenue PPh) significantly. Expected to be able to do things to increase tax revenue from the income tax side of article 21. One of them is to adjust the limits of PTKP with the lowest salary / income of employees. In addition, the Tax Office of Bitung Pratama is also expected to provide continuous supervision and extension on taxpayers of individuals, bodies and treasurers of government offices concerning the awareness of their obligation to withhold tax on income tax on the employee or employees accordingly at the prevailing rate.Keywords: Non Taxable Income, Income Tax, Changes receipts
ANALISIS PEMUNGUTAN DAN PENCATATAN PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN (PBB - P2) PADA PEMERINTAH KABUPATEN MINAHASA TENGGARA Langi, Lisa Tivani; Saerang, David P. E.; Warongan, Jessy D.L
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 03 (2018): Going Concern Vol.13 No.3 September 2018
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

At first PBB-P2 was levied by the central government. The transfer of UN-P2 in Southeast Minahasa district begins on January 1, 2014 and is expected to increase the Local Revenue (PAD) and at the same time improve the structure of Regional Revenue and Expenditure Budget (APBD), improve public services, accountability and transparency in the management of PBB-P2. The purpose of this study was to analyze how the collection and recording of PBB-P2 at the Government of South Minahasa District. The purpose of this research is to know and analyze the collection and recording of PBB-P2 in South Minahasa. The type of research used is descriptive qualitative research. The result of the research shows that the PBB-P2 collection in Southeast Minahasa Regency still has obstacles, namely Taxpayer Notification Name (SPPT) which isn’t in accordance with the name of tax object, the existence of double SPPT, the SPPT but the location of the tax object is unknown, the lack of awareness in making the payment of PBB -P2 by taxpayers domiciled outside the region but has a tax object in the region. Recording of PBB-P2 revenue is still the difference between budget realization of PBB-P2. It is recommended that the Regional Finance Board of Southeast Minahasa hold socialization to local governments and local communities regarding the implementation of PBB-P2 collections, so that taxpayers have a concern in the case of PBB-P2 payments on time and active in reporting the object/subject of tax when there are problems encountered.Keywords : Collection, accounting records, PBB-P2
PENGARUH STRUKTUR AKTIVA DAN PROFITABILITAS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Tijow, Anggelita Prichilia; Sabijono, Harijanto; Tirayoh, Victorina Z.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 03 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.03.20375.2018

Abstract

Capital structure discusses the allocation in terms of funding, by looking at the amount of capital from loans with capital derived from the owner of the company. Asset structure may affect the capital structure because firms that have large fixed assets, will tend to get a loan because the asset can be used as collateral. With high profits then the company has adequate internal funds as a source of corporate funding. This study aims to determine the effect of asset structure and profitability on capital structure either partially or simultaneously. The object of this research are 22 companies of consumer goods industry sector listed in Indonesia Stock Exchange. Methods of data analysis using multiple linear regression analysis. The results showed that the asset structure has a positive effect on the capital structure, profitability has a negative effect on capital structure, asset structure and profitability simultaneously affect the capital structure.Keywords: asset structure, profitability, capital structure
PENGARUH PENERAPAN GOOD GOVERNANCE DAN SISTEM AKUNTANSI KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PADA PEMERINTAH KOTA MANADO Maramis, Miranda Miryam; Morasa, Jenny; Wokas, Heince R. N.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 03 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.03.20685.2018

Abstract

This study aims to analyze the application of good governance and local financial accounting system to the quality of financial statements SKPD. This research was conducted in Manado City Government. Sampling method in this research is by using quantitative approach, by using primary data through questionnaire. This sample is distributed to 40 financial officers from 10 SKPD of Manado City. For this study data were analyzed by using multiple linear regression with statistical program tool, after classical assumption test fulfilled. The data is processed by using SPSS 21 program. The result of this research indicates that good governance has a significant positive influence to the quality of local financial statements and regional financial accounting system there is no significant positive effect on the quality of local financial statements.Keywords: Good Governance, Regional Financial Accounting System, Quality of Regional Financial Report

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