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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 21 Documents
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Search results for , issue "Vol 8, No 4 (2013)" : 21 Documents clear
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE VARIABLE COSTING PADA PT. CELEBES MINAPRATAMA BITUNG Kiay, Dewi Sartika; Morasa, Jenny; Pontoh, Winston
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 4 (2013)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.8.4.25132.2013

Abstract

Cost of Production is a collection of the costs incurred to process raw materials into finished materials. This study aims to determine the analytical calculation of the cost of production of fish processing wood at PT. Celebes Minapratam Bitung. This company is a manufacturing company was not immune from the problem and the calculation of production costs in determining the cost of production companies using the full cost method of separating elements where production costs are variable and fixed yet done. This has led to inaccuracies in the calculation of the cost of the product will affect the determination of the selling price and profit. The data analysis penlelitian ie, production processes, material cost report, report labor costs, overhead cost report. The results of determining the cost of production using the method in which the cost is calculated based on the full cost method is better according to the method of calculation used variable costing. This results in differences that affect the determination of the selling price. For that the company should separate the production costs resulting in proper production costs.
EVALUASI SISTEM PENGENDALIAN INTERNAL PIUTANG PADA DISTRIBUTOR UNILEVER INDONESIA AREA MANADO Pondaag, Jones H. Yr; Saerang, David Paul Elia; Affandi, Dhullo
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 4 (2013)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.8.4.25119.2013

Abstract

Good receivable control system will affect the company's success in carrying out the sale on credit policy. Likewise, failure of receivable control an be fatal for the company, for example, many doubtful receivables because weak policies of collection and accounts receivable collection. Purpose which be achieved in this study was to analyze the effectiveness of the internal control system of receivable at Indonesian Distributor of Unilever in Manado Area. The analytical method used is descriptive analysis method, to collect, process, and interpret the data obtained so as to give a true and complete statement describing how internal control of receivable at Indonesian Distributor of Unilever in Manado Area. The results showed that the Internal Control System of Receivable at Indonesian Distributor of Unilever in Manado Area has been going good enough. This distributor has several policies in the provision of receivables. But they do not give any guarantee to customers who want to have credit. And in the provision of distributor accounts to customers based on trust and only based on inputs from the sales. This short coming try anticipated by loyal sales force in collecting accounts receivable to their customers before maturity.
ANALISIS PENGENDALIAN INTERNAL ATAS PERSEDIAAN PADA PERUM BULOG DIVRE SULUT Biga, Julian; Ilat, Ventje; Elim, Inggriani
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 4 (2013)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.8.4.25137.2013

Abstract

Supply constitutes a firm Current Assets, that its amount is material and constituting one of essential factor in corporate activity supporter. That is why it has to be done by a good internal control tosecure supplies of acts of fraud,deviation and demage. At one point, the purpose of this research is to know what is the internal control that did by Perum Bulog Divre Sulut in order to get a clear picture about the internal control of rice supply that is applied was effective or not. The method that is utilized in this research is qualitative descriptive method, this method will figure the internal control of supply in Perum Bulog Divre Divre Sulut. From the results of this research is concluded that the rice supply internal control by Perum Bulog Divre Sulut was effective, where there is a separation between functions that is concerning the rice input and output. The monitoring of rice supply is also been done everyday. But, the Perum Bulog Divre Sulut still need to fix their weaknesses in its physical protection with assembling CCTV camera at the storehouse to create an effective internal supply observation.
ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 PADA PT. GATRA KALTIM JAYA KOTA BALIKPAPAN Tinangon, Jantje J.; Wokas, Heince R. N.; Dewanata, Pandu
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 4 (2013)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.8.4.25127.2013

Abstract

Company as a tax cutter has a very big role for the government. Currently there's a few companies that implement the tax deductions are not consistent with applicable regulations. This is caused by the company which considers the tax as a cost that the company will minimize the costs to optimize their profit. It is necessary good cooperation between the government and the company for the sake of continuity of the tax deduction . PT. GATRA KALTIM JAYA engaged in General trading in Balikpapan City has provided the highest satisfaction to the customers by providing the best quality products and innovative services on time. In this satisfying PT. GATRA KALTIM JAYA need qualified employees in order to achieve company goals. Therefore as an appreciation for services provided by its employees, the company gave contra such as wages and salaries also benefits as well as some additional bonuses. So, PT. GATRA KALTIM JAYA is obliged to withhold income tax  of salary employees' salary Article 21. The analytical method used in this research is descriptive research. The results are PT. News in Brief KALTIM JAYA Balikpapan in doing calculations, deductions and tax reporting of Income Tax  Article 21 of  the employee already complianced with the provisions of Law Taxation. No. 36 of 2008.
SEGMENT PERFORMANCE REPORT SEBAGAI ALAT PENILAIAN PRESTASI MANAJER PADA PT. JANUR KAWANUA INDONESIA Go, Eric Ricardo; Mogi, Grace; Pusung, Rudy
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 4 (2013)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.8.4.25115.2013

Abstract

Each company has responsibility and authority sharing according to every part. For knowing how far the performance of a manager from every division according to the job and responsibility, achievement evaluation of every division is needed to be made. One method of achievement evaluation is segment performance report. The role of a manager is very important in controlling a company?s operation. By using Segment Performance Report, report lists the classification the controllable fixed costs and uncontrollable fixed costs. This research?s objective is to figure out the usage of segment performance report in evaluating manager achievement. This research is conducted in PT. Janur Kawanua Indonesia, addressed at Manembo-nembo Bitung. In this research,descriptive method (qualitative) is used for comparing the actual profit loss report and also production report that have been made by PT. Janur Kawanua Indonesia, based on the concept segment performance report. This research?s result shows the company still uses this resulted conventional-based report, production cost report and operational costs have not separated among uncontrollable costs and uncontrollable costs. With this, it can be seen the difference after controllable fixed cost and controllable costs are separated at Tepung Kelapa, as much as 417,499,394.15 IDR. And at the Kopra Division, it can be also seen the difference after controllable fixed costs and uncontrollable costs are separated, as much as 127,081,716.91 IDR.
ANALISIS PENERAPAN PSAK NO.102 ATAS PEMBIAYAAN MURABAHAH PADA PT. BANK SYARIAH MANDIRI CABANG MANADO Muklis, Sri Wahyuni; Pangemanan, Sifrid Sonny; Mawikere, Lidia
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 4 (2013)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.8.4.25135.2013

Abstract

Funding product “Murabahah” is one of upscale for syariah banking. IAI (Indonesia Accountant Association) has published Accountant funding standard statement (PSAK) No. 102, which admission, transparency, measuring and explanation from “Murabahah” transaction. the other purpose from this research is to know adjustment of “Murabahah” in PT. Bank Syariah Mandiri, Manado Branch with PSAK No. 102. Descriptive theory is been used for this research, which is the data has been gathered, arranged, interpret, and analysed, so it can give full information or picture about “Murabahah” funding in PT. Bank Syariah Mandiri, Manado Branch, where this presentation has been standardized based from standard accountant funding statement No. 102.
PENERAPAN AKUNTANSI PERPAJAKAN ATAS KEPEMILIKAN AKTIVA KENDARAAN DENGAN METODE SEWA PEMBIAYAAN PADA CV. KARYA WENANG Claudia, Stephany Florence; Nangoi, Grace Mogi; Wokas, Heince
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 4 (2013)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.8.4.25133.2013

Abstract

To fund the business activities especially for the procurement of capital goods, the company has alternative sources of financing in the corporate and finance sourced from outside the company. Funding is sourced from within the company including the capital stock, issuance of bonds, and retained earnings. While the funding is sourced from outside the company such as bank loans and leasing. For companies that not have enough capital, the alternative is often used outside financing companies that finance leases/capital lease. The purpose of this study is to investigate the application of accounting taxation on the ownership of assets by the method of vehicle financing lease ( capital lease ) on the CV. Karya Wenang. The method used in this research is descriptive method. The results of the study on the CV. Karya Wenang is the CV Karya Wenang not fully implement the accounting taxation of finance lease transactions that do. As in the case of depreciation, the company still apply to commercial accounting
PENERAPAN INFORMASI AKUNTANSI DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN MEMBELI ATAU MEMBUAT SENDIRI PRODUK SETENGAH JADI PADA UD. BERKAT ANUGERAH Tampubolon, Phamela D; Saerang, David Paul Elia; Poputra, Agus Toni
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 4 (2013)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.8.4.25121.2013

Abstract

Amid competition is so rapid and uncertain economic conditions, every company is required to be more efficient in order tobe more efficient in orderto survive and all of it can not be separated from the role of management.  Management measure which is occupied to measure the success or failure of the company is profit. To produce an efficient profit differential accounting information requires management to select the best course of action among alternatives available. The purpose of this study is to analyze the application of differential accounting information in the decision to buy or make your own semi-finished products on UD. Berkat Anugerah. This study uses a descriptive research method. The result of the analysis of research conducted on UD. Berkat Anugerah seen from the cost accounting showed diferential role in the short-term decision making, where the company should buy semi-finished products from third party cost incurred due to lower than producing its own.
IDENTIFIKASI NON VALUE ADDED ACTIVITY MELALUI ACTIVITY-BASED MANAGEMENT UNTUK MENINGKATKAN EFISIENSI HOTEL TRAVELLO MANADO Daleno, Irna Prisye; Saerang, David Paul Elia; Elim, Inggriani
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 4 (2013)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.8.4.25136.2013

Abstract

Faced with the globalization era filled with fierce competition, companies must be able to improve the performance and adaptability to the existing environment to be able to continue to compete. The rivalry does not happen in manufacture industry environmentbut also in service industry, with increasing the competition in service industry especially in hotel, so Travello Hotel should create a competitive excellence. Therefore to create that excellence,  Travello Hotel should has efficiency with the way to manage the activity without cutdown the quality of service that give to customer. This method use to manage the activity, so that create this efficiency is calledActivity-Based Management.The research has done in room division of Manado Travello Hotel. The research is descriptive which analyze to all activity in room division of  Travello  Hotel and classify that activity to be value added activity and non value added activity. The value added activity will be eliminated or combined with the other activity that is similar, so that the value added non cost appear from this activity could reduced the amount. The data that used in this research is quantitative as cost report in room division in Travello Hotel tahun 2012 and the qualitative data is like tool from the Hotel.The conclusion this research is to apply the method of activity-basedManagement, Travello Hotel reduces the non value added cost so it can create afficiency without cutdown the quality of service the given from Travello Hotel to customer, with using the activity-based management,the totally of expense in room division are decreases as much as Rp. 176.226.624,08 from Rp. 3.576.508.933,00 to be Rp. 3.400.282.308,92.
ANALISIS PENGGUNAAN INFORMASI AKUNTANSI DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN MEMBELI ATAU MEMBUAT SENDIRI FLA KUE SUSEN PADA DOLPHIN DONUTS BAKERY. Muhamad, Intan Zuriati Agustina; Ilat, Ventje; Sabijono, Harijanto
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 4 (2013)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.8.4.25125.2013

Abstract

In running  a business every company always faced with many issues. There are many kinds of issues, decison making  was one of them. Many informations are needed for the management in order to chose the right decision. Differential accounting information was one of the information that the management need as basis of palnning and decisions making. Differential cost analysis was appropiate for the issue in ways for the company to increase the profit and reduce the loss,  which to make the decision to make or buy the material. The purpose of this research is to find out what was the right decision that the manager could took, either to make or to buy the fla using differential accounting information with comparing the differential cost within to buy or to make the fla.The result of the analysist at Dolphin Donuts bakery from differential cost showing that differential accounting information in short-term decision indicating the company better make their own fla as the material of susen, cause the production cost was more cheaper comparing if the company buy from supplier.

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