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Kota manado,
Sulawesi utara
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 108 Documents
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Search results for , issue "Vol 13, No 04 (2018)" : 108 Documents clear
ANALISIS KONTRIBUSI PAJAK KENDARAAN BERMOTOR TERHADAP PENDAPATAN ASLI DAERAH PROVINSI SULAWESI UTARA PERIODE (2013-2017) Assa, Pinkan Grace; Manossoh, Hendrik; Mawikere, Lidia
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.21866.2018

Abstract

Regional Tax is one component of Regional Original Income which has very good prospects to be developed. Motor vehicle tax is one source of income in the Province. Regional Vehicle Revenue Tax North Sulawesi Province (2013-2017) The method of analysis in this study is a qualitative descriptive analysis method, namely tax revenues, especially motor vehicles in the period (2013-2017) using the contribution ratio. The results of the study explain the small contribution given by motor vehicle tax, and there are still many people who have not been obedient in paying taxes.Keywords: Regional Tax, Motor Vehicle Tax, Contributions, Receipts, Regional Income
ANALISIS INFORMASI AKUNTANSI DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN PENGGANTIAN AKTIVA TETAP PADA UD. SINGKIL SERVICE MANADO Salasa, Juliana Y.P; Nangoi, Grace B.; Rondonuwu, Sintje
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.22064.2018

Abstract

In the modern era, there are many innovations created by the company to expand the company's activities, with one of them using fixed like a good machine. But in a fixed condition, companies can see costs such as fees for taking results from the machine. The purpose of this research is to find out how information can be used. The analytical method used in this study is a qualitative descriptive method, where the method of this research is carried out in detail by collecting data from the company and analyzing the results of the analysis. The results of this study are UD. Singkil Service Manado can apply the concept of Differential Accounting Information in decision making. Freezing can be useful for costs that can harm the company. Companies should be able to replace the old machine with a new engine because there is a large enough differenceKeywords: Differential Accounting Information, Replacement of fixed assets
ANALISIS PERHITUNGAN LABA KENA PAJAK PADA PT. TIGA JAYA LESTARI GORONTALO Lumentut, Levana; Karamoy, Herman; Afandi, Dhullo
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.22106.2018

Abstract

PT. Tiga Jaya Lestari Gorontalo is one of the companies in Gorontalo, Gorontalo Province that will have the freedom to be more self-assertive among international hotel groups in Gorontalo that offer many similar products and services to customers. PT Tiga Jaya Gorontalo is a hospitality service company. Used to identify income and costs charged in calculating taxable profits, conducting tests on fees charged in connection with applicable tax regulations. This study aims to determine the suitability of the calculation of taxable profits from the company against applicable laws and regulations. This research method uses descriptive methods and the type of research used is descriptive qualitative. In this study, the profit after fiscal corrected amounting to Rp1,225,702,726.00 and fiscal profit before correction on the report is before correction and after Rp624,142,677.00 for the calculation of Taxable Profit using tariff 17 paragraph 2a at a rate of 25% Law No. 36 of 2008 Borrowing income tax The company must pay taxes in the amount of before Rp. 17,565,348,847.00 for payment of taxable income in the amount before Rp. taxable income amounting to Rp227,626,960.00 using the rate of article 31 E.Keywords : calculation of taxable profit, profit and loss, fiscal correction
ANALISIS PENERAPAN SISTEM DAN PROSEDUR PEMBERIAN KREDIT PEMILIKAN RUMAH (KPR) SUBSIDI PADA BANK TABUNGAN NEGARA CABANG MANADO Takalamingan, Hibatullah Fauzan; Saerang, David P. E.; Kalalo, Meily Y. B.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.22060.2018

Abstract

This study aims to find out how the System and Procedure of the Subsidy House Ownership Credit (KPR) in Manado Branch of PT. Bank Tabungan Negara. This type of research is descriptive with qualitative approach. The data collecting techniques done were interview, observation and documentation. The steps taken to analyze the acquired data were done in two phases, they were (1) analyzing how the System and Procedure of the Subsidy House Ownership Credit (KPR) in Mandao Branch of PT. Bank Tabungan Negara (BTN) is already good, and (2) analyzing whether the factors that cause bad credit in the House Ownership Credit (KPR) in Manado Branch of PT. Bank Tabungan Negara and how the settlement of bad credit is done by the Manado Branch of PT. Bank Tabungan Negara. The result of the research showed that the Subsidy House Ownership Credit (KPR) System and Procedure were good and was suitable with the standards applied by the government. Factors that cause bad credit in the House Ownership Credit (KPR) System and Procedure in Manado Branch of PT. Bank Tabungan Negara were ill debtors, the debtor has no job, the house is not standard, and the character of the debtor. The settlement effort is to collect and if it cannot be billed then a decision is taken by auction.Keywords: System and Procedure, the Subsidy House Ownership Credit, and Bad Credit
ANALISIS PENERAPAN SISTEM PENGENDALIAN INTERN TERHADAP KINERJA DAN PENERIMAAN RETRIBUSI PARKIR DI DINAS PERHUBUNGAN KOTA MANADO Munaiseche, Claudio V.; Ilat, Ventje; Lambey, Robert
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.22065.2018

Abstract

Internal control systems are needed for every government agency from planning, supervision, to accountability, must be carried out in an orderly, controlled, efficient and effective. So that the performance of government agencies is directed and reaches the goal. This study aims to determine whether the implementation of the internal control system on the performance and retribution parking income at the Manado city transportation office is adequate or inadequate. This research method is a qualitative descriptive study. Based on the results of the research and discussion, it can be seen that the internal control system on the performance and retribution  parking income at Transportation department of at Manado city has been "adequate and effective" because the procedure for retribution parking income have elements of internal control, namely the proper delegation of authority and responsibility. the separation of functions, recording carried out accurately and on time, the documents used contain clear and reliable information and are carried out continuously. The target achievement of the 2016-2017  is effective and the performance had been in accordance with government regulation number 60 of 2008 concerning the government's internal control system.Keywords: Government Internal Control System, Performance, Income Parking Retribution
ANALISIS PENGELOLAAN DAN KONTRIBUSI PENERIMAAN RETRIBUSI PELAYANAN KESEHATAN TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN MINAHASA UTARA Umbas, Brigita R.; Nangoi, Grace B.; Tirayoh, Victorina
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.21976.2018

Abstract

Health service levies are contributions to forced governments and direct return services can be appointed.This study has the aim of analyzing the management and contribution of receipts of health service fees by using a qualitative approach from secondary data available in the Regional Revenue Service of North Minahasa Regency. From the results of the study it can be seen that the role, structure and development of North Minahasa District Health Service Levy in an effort to increase local revenue by 107% in 2017. In 2014 its contribution was only 1.47% and increased in 2017 to be more effective at 10%Keywords: Regional Original Revenue, Health Service Retribution, Effectiveness and Contribution
ANALISIS PERHITUNGAN BUNGA TABUNGAN UNTUK MENGHITUNG PPH FINAL PASAL 4 AYAT 2 YANG HARUS DIPOTONG PADA NASABAH BANK SULUTGO CABANG BITUNG Kalangi, Felicia Maria; Elim, Inggriani; Mawikere, Lidia M.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.22061.2018

Abstract

One of the objects of income tax article 4 paragraph 2 is the interest on savings. Every customer who saves in the bank will get interest on their savings and the interest will be taxed at a rate of 20% of the gross amount. The research objective was to find out the savings interest calculation and calculate the final income tax article 4 paragraph 2 that must be deducted at the Bank SulutGo customer in the Bitung branch and whether the final PPh deduction in Article 4 paragraph 2 was in accordance with the applicable tax regulations. The analytical method used is descriptive method, in the form of interviews and documentation. The results of the study show that Bank SulutGo Branch Bitung uses the daily balance method to calculate savings interest. Savings interest will be calculated automatically by the system and channeled directly to the customer's account. The tax rate imposed by Bank SulutGo in the Bitung Branch is in accordance with Law No. 36 of 2008 and PP No. 123 of 2015 which is 20% of the gross amount of interest.Keywords: Savings Interest Calculation, Final Income Tax Article 4 paragraph 2
PENGARUH NON PERFORMING LOAN, CAPITAL ADEQUACY RATIO DAN LOAN TO DEPOSIT RATIO TERHADAP PROFITABILITAS Steven, .; Silvia, .; Sinaga, Jholant Bringg Luck Amelia Br; Januardin, .
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.22068.2018

Abstract

This research had purpose to determined the effect of NPL, CAR and LDR on Profitability in banking sector company listing in Indonesia Stock Exchange in years 2013-2017. The population of this research is banking sector company listing in Indonesia Stock Exchange over the period 2013-2017. Techniques used in the sample is Purposive Sampling, so obtained sample of 27 companies. The hypothesis results simultaneously shows NPL, CAR and LDR affect the Profitability in banking sector company listing in Indonesia Stock Exchange in years 2013-2017. The hypothesis results partially shows NPL negative affect and significant the Profitability in banking sector company listing in Indonesia Stock Exchange in years 2013-2017, CAR and LDR positive affect and significant the Profitability in banking sector company listing in Indonesia Stock Exchange in years 2013-2017.Keywords : NPL, CAR, LDR, Profitability, Banking Sector Company
ANALISIS PENERAPAN PSAK NO. 16 TENTANG ASET TETAP PADA PT. BANK SULUTGO Punusingon, Natalia; Sabijono, Harijanto; Rondonuwu, Sintje
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.21991.2018

Abstract

In an operational company requires production factors to support the company in achieving its objectives. Of the several types of assets, there is one of the most important assets in supporting the company's operations, namely fixed assets. This study aims to find out that the company has implemented a fixed asset accounting policy that is appropriate and based on the Statement of Financial Accounting Standards (PSAK) no.16 in company activities. The method in this study is descriptive analysis method. In carrying out its accounting activities, PT. SulutGo Bank has referred to PSAK No. 16. In practice, companies distinguish types and ways of obtaining fixed assets with cash purchases or by establishing themselves, in depreciating fixed asset companies using the straight-line method and the declining balance method in accordance with applicable Accounting Standards, in terminating fixed assets whose useful lives has expired or is no longer used by removing assets from the register of ownership and releasing them through sales through auction. presentation and disclosure of assets in accordance with the pattern of financial standards and some information disclosed in financial statements. Keywords: fixed assets, SFAS no.16, financial statements, depreciating, financial accounting standard
ANALISIS PENERAPAN PP 46 TAHUN 2013 ATAS PAJAK PENGHASILAN WAJIB PAJAK ORANG PRIBADI USAHAWAN DIBIDANG USAHA JASA PADA TOKO TONNY Poluan, Dayna M.; Sondakh, Jullie J.; Wokas, Heince R. N.
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 04 (2018): Going Concern Vol.13 No.4 Desember 2018
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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

Abstract

In 2013 the Government implemented the Income Tax Regulation, namely PP No. 46 of 2013 with a calculation scheme of 1% multiplied by turnover or gross profit and gross circulation of less than 4.8 billion per year. This study aims to determine the application of PP No. 46 of 2013 at Tonny Stores in accordance with the existing tax laws. This study uses descriptive analysis methods and data obtained through interviews and documentation. This study will also compare PP 46 of 2013 with the Calculation of Net Income Norms and the latest tax rules PP 23 of 2018. The results of this study indicate PP 46 of 2013 reduces the amount of tax paid compared to Net Income Calculation Norms and also makes it easy to calculate the amount Personal Income Tax is payable so that it can minimize errors in determining the amount of income tax that must be paid by the company.Keywords: Income tax, Norma Calculations, PP 46 in 2013

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