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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 8 Documents
 1 
Search results for , issue "Vol 18 No 4 (2023)" : 8 Documents clear
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PADA PERUSAHAAN INDUSTRIAL DI BURSA EFEK INDONESIA TAHUN 2019-2021 Pelleng, Benaya; Karamoy, Herman; Rondonuwu, Sintje
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 18 No 4 (2023)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v18i4.52432

Abstract

The timeliness of submitting financial reports has an important impact in meeting the needs of stakeholders, as well as reflecting the company's transparency and accountability, however, it appears that there are still many companies that do not submit their financial reports on time. This research aims to examine the influence of profitability, liquidity and company size on the timeliness of submitting financial reports to companies in the industrial sector listed on the Indonesia Stock Exchange during the period 2019 to 2021. The research method used is quantitative research with a purposive sampling technique. The sample obtained from the selection results was 41 companies. The results of the logistic regression analysis show that liquidity has a significant positive influence on the timeliness of submitting financial reports, while profitability and company size do not have a significant influence. These findings provide a better understanding of the factors that influence the timeliness of submitting financial reports in the industrial sector on the Indonesia Stock Exchange.
Penerapan Standar Akuntansi Keuangan Entitsas Mikro, Kecil dan Menengah (SAK-EMKM) Pada Usaha Mikro Bakso Tenes Pasuruan Di Manado Murniyati; Elim, Inggriani; Sardjono, Olivia
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 18 No 4 (2023)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v18i4.52469

Abstract

Indonesia has a financial reporting standard called SAK-EMKM (Micro, Small and Medium Entity Financial Accounting Standards) specifically for MSMEs (Micro, Small and Medium Enterprises) which can be used as a reference in MSME financial reporting which is effective from 1 January 2018. This study aims to determine the application of SAK EMKM to the Bakso Tenes Pasuruan micro business in Manado. This type of research is a qualitative research with a descriptive method approach. The results of the research on the financial records of Bakso Tenes Pasuruan are still simple, owners and employees have not carried out recording activities and preparation of financial reports. In the financial statements of Bakso Tenes Pasuruan which were compiled by the author based on SAK-EMKM, there are 3 reports, namely a statement of financial position, a statement of profit and loss and a report of notes on financial statements which provide information about an explanation of the value of an item presented in the financial statements.
Pengaruh Transfer Pricing dan Capital Intensity terhadap Tax Avoidance Pada Perusahaan Food & Beverage Yang Terdaftar di BEI Periode 2020-2021 Laurentya, Valenta; Gouwtama, Chanza Mudita; Tallane, S.E., M.Acc., Yoan Yohana
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 18 No 4 (2023)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v18i4.53143

Abstract

his study aims to determine the effect of transfer pricing and capital intensity on tax avoidance. The type of this study used quantitative study with secondary data. The data used in this research are the annual financial reports of manufacturing companies operating in the food and beverage industry during the 2020-2021 period. The data analysis methods used in this research include descriptive statistical tests, classical assumption tests, multiple regression tests and hypothesis tests. The number of samples studied was 38 companies. The results of the research show that transfer pricing and capital intensity do not have a positive effect on tax avoidance.Keywords : Transfer Pricing, Capital Intensity, Tax Avoidance
PENGARUH TRANSFER PRICING DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2020-2022 Candra, Ni Komang; Indonesia, Indonesia; Tallane, Yoan Yohana
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 18 No 4 (2023)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v18i4.53191

Abstract

Tax avoidance is an effort made by companies to reduce taxes but does not violate applicable laws or regulations. This study was conducted to determine the effect of transfer pricing and leverage carried out by companies on tax avoidance efforts in property and real estate companies on the Indonesia Stock Exchange using secondary data with the samples used being balance sheets and profit and loss reports. This study uses samples from property and real estate companies listed on the Indonesia Stock Exchange for the 2020-2021 period. The transfer pricing variable is known to have no significant influence on tax avoidance and the leverage variable is also concluded to have no significant influence on tax avoidance. This can be seen in the results of statistical tests, normality tests, autocorrelation tests, T and F significance tests, as well as coefficient of determination tests which explain the existing variables.
ANALISIS PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PENGENDALIAN BIAYA DI RUMAH SAKIT HERMANA LEMBEAN Doda, Isabella; Manossoh , Hendrik; Maradesa, Djeini
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 18 No 4 (2023)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v18i4.53200

Abstract

One of the control tools used by management in controlling costs and revenues is the accountability accounting system. The more optimal the implementation of accountability accounting in the company, the more effective the cost control. The object of this study was the Hermana Lembean hospital. This study aims to find out and obtain a clear picture of accountability accounting applied as a cost control tool at Hermana Lembean hospital. The type of data in this study is qualitative data. The data sources used are primary data sources, and secondary data sources. The results of this study show that Hermana hospital has implemented accountability accounting quite well and accountability accounting as a cost control tool at Hermana Lembean hospital is not yet sufficient. Overall the difference that occurs shows a favorable deviation, but there are some costs that show a considerable difference in adverse deviation.
ANALISIS PENERIMAAN PAJAK BAHAN BAKAR KENDARAAN BERMOTOR SEBELUM DAN SETELAH KENAIKAN HARGA BBM PADA TAHUN 2022 TERHADAP KONTRIBUSI PENDAPATAN PAJAK DAERAH DI SULAWESI UTARA Macpal, Marchela Kezia; Kalangi, Lintje; Weku, Priscillia
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 18 No 4 (2023)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v18i4.53209

Abstract

Regional taxes are one source of revenue that funds existing development, one type of regional tax is motor vehicle fuel tax. This type of research is qualitative with descriptive methods. This research aims to (1) determine motor vehicle fuel tax revenues before and after the fuel price increase in 2022 in North Sulawesi (2) determine the contribution of motor vehicle fuel tax revenues before and after the fuel price increase in 2022 to regional tax revenues in North Sulawesi (3) understand efforts to increase motor vehicle fuel tax revenue in North Sulawesi. The data source is primary data, namely obtained directly from interviews. The research results show that motor vehicle fuel tax revenue after the increase in fuel prices in 2022 has increased by 11.28% to IDR 306,523,276,556 compared to the previous year 2021 of IDR 267,523,614,569, the contribution of motor vehicle fuel tax to regional taxes is also also increased after the increase in fuel prices in 2022, motor vehicle fuel tax contributed 25.24% for 2022 with medium criteria, compared to before the increase in fuel prices of 24.86% with medium criteria, the contribution in 2022 was greater than Compared with previous years, efforts to increase the contribution of motor vehicle fuel tax to regional tax revenues include increasing supervision, as well as monitoring and evaluating mandatory fuel collectors or providers.
Analisis Penerapan E-Faktur Pajak Dalam Upaya Meningkatkan Kepatuhan Pengusaha Kena Pajak Untuk Pelaporan SPT Masa PPN Tahun 2021-2022 Di KPP Pratama Manado Makalare, Zevania Meysha; Sondakh, Jullie J.; Pangerapan, Sonny
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 18 No 4 (2023)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v18i4.53229

Abstract

The rapid development of technology has encouraged tax authorities around the world to use it for tax administration, one of which is managing electronic tax invoices through the e-Invoice application. This research aims to analyze how tax e-invoicing is implemented in an effort to increase the compliance of Taxable Entrepreneurs for reporting VAT SPT for the 2021-2022 period. The analytical method used in this research is a qualitative descriptive method. The results obtained from this research show that the level of compliance of taxable entrepreneurs using e-invoices in 2021 is 90.45% and in 2022 it is 86.97%. This shows that the implementation of e-invoicing is classified as less compliant because the percentage from 2021 to 20222 has decreased.
Penerapan Activity Based Budgeting (ABB) Pada Anggaran Operasional Kantor Dinas Pendidikan Provinsi Sulawesi Utara Binilang, Maydeleine; Wokas, Heince R. N.; Datu, Christian V.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 18 No 4 (2023)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v18i4.53929

Abstract

The research focuses on the implementation of Activity Based Budgeting (ABB) in the operational budget of the Education Department of North Sulawesi Province, Indonesia. It evaluates the effectiveness of ABB as a tool for enhancing financial accountability and efficiency in the public sector. The study adopts a qualitative approach, utilizing interviews, direct observations, and documentation to gain a comprehensive understanding of the budgeting process. It compares the conventional budgeting methods with ABB, examining budgetary procedures, accountability, and the alignment of financial reports with legal regulations. The analysis reveals that ABB provides a more detailed and accountable framework, addressing issues of underfinancing and overfinancing by identifying cost drivers, calculating basic units for each activity, and totaling costs for activities. This allows for a more accurate and transparent financial management, leading to significant improvements in budgetary clarity and accountability compared to previous years. The study finds that the Education Department's implementation of ABB in 2021 has not only enhanced the precision of financial reporting but also improved the strategic allocation of resources. The findings suggest that ABB can effectively address discrepancies in budget reporting and enhance the financial management of public institutions. The research concludes that the Education Department of North Sulawesi Province should continue using ABB to maintain its current high level of financial performance and responsibility, and recommends its adoption by other governmental entities seeking to improve financial management and transparency. Keywords: Operational Budget, Public Sector Management Accounting, Fund Realization Report.

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