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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 778 Documents
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EVALUASI PENGAKUAN, PENGUKURAN, PENCATATAN DAN PELAPORAN AKTIVA TETAP MENURUT PP NO. 71 TAHUN 2010 PADA DINAS KOPERASI DAN UMKM PROVINSI SULAWESI UTARA Najoan, Getruida Neni Revina; Tinangon, Jantje J.; Walandouw, Stanley Kho
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.02.19117.2018

Abstract

Fixed assets have significant contributions to governance. In the government's balance sheet, the fixed assets account is a significant and material account. fixed assets are considered important to support the implementation of government functions in terms of service to the community. Therefore, accounting treatment in the case of recognition, measurement, recording and reporting of fixed assets must comply with SAP. The purpose of this study is to evaluate whether the recognition, measurement, recording and reporting of fixed assets at the Department of Cooperatives and SMEs North Sulawesi Province is in accordance with Government Regulation No. 71 of 2010. Research Methods used are descriptive whose purpose each data collected analyzed then drawn conclusions and the type of research used is qualitative descriptive. The results showed that the recognition, measurement, recording and reporting of fixed assets Department of Cooperatives and SMEs North Sulawesi Province has been in accordance with Government Regulation No. 71 of 2010.Keywords: Recognition, Measurement, Recording and Reporting, Fixed Assets, Governmental Accounting Standards
ANALISIS PERBANDINGAN KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI KOTA MANADO DAN KOTA BITUNG (Periode 2012-2016) Prety, .; Manossoh, Hendrik; 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.12.2.17840.2017

Abstract

Local Taxes is one of the sources of Local Own Revenues (PAD) to finance regional development and operational implementation of local government, Populated will depend much on the local government due to regional autonomy. To that end Local Government must be as much as possible sources of Revenue Original Region. PAD is one of the indicators in the success of regional autonomy. The higher the PAD the higher the ability of local governments to finance their own needs. The purpose of this research is to know how big the benefit to the original income of Manado City and Bitung City during the last year that is year 2012-2016. The research method used is descriptive quantitative method. The results can be drawn back Manado City is superior in contributing from local taxes to the original income in the appeal of the city of Bitung. This is not wrong from the average contribution of total local taxes to PAD in Manado City amounted to 71.39%. Meanwhile, the PAD in Bitung City is only 42.32%.Keywords: contributions, local revenue, local taxes
PENGARUH STRUKTUR MODAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN KONSTRUKSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Simangunsong, Endang Sepriani; Karamoy, Herman; Pusung, Rudy J.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.02.19736.2018

Abstract

The Company was established not only to profit from the operations of the company. Getting profit is a short-term goal of a company. The main purpose and the long-term goal of a company is to maximize the company's wealth or value (value of the firm). The purpose of this study is to determine the effect of capital structure and institutional ownership of firm value on construction companies listed on the BEI period 2014-2016. Sampling method is by purposive sampling method. The sample of this research are 19 construction companies listed on BEI. The analysis tool used is multiple linear regression. The results showed that the capital structure has a  positive effect on firm value, which means that there is partially positive influence between capital structure variable to firm value. Partial institutional ownership does not have a positive effect on the value of companies in construction companies listed on the BEI period 2014-2016.Keywords: Capital Structure, Institutional ownership, value of the firm.
EVALUASI PENGENDALIAN INTERNAL TERHADAP KREDIT DIRAGUKAN PADA PT. BANK SULUTGO DI MINAHASA INDUK Rotti, Marvini Rini; Manossoh, Hendrik; Kalalo, Meily Y. B.
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.12.2.18245.2017

Abstract

Credit is the most important operational activity in bank operations, where credit has the greatest asset value. Despite the risk of losses generated market business so it takes internal control to maintain corporate property and with bad loans. Good handling of credit through the company’s internal control allows for doubtful loan to smooth again. The purpose of this research is to evaluation the internal control of doubtful loan on PT. Bank SulutGo in Minahasa and whether matching with the principles of COSO. This research method is qualitative method. The technique of data collection are interview and documentation. The processing and analysis of data are done by using qualitative data and descriptive analysis. Based result the company’s management has applied the basic concept and the principle of internal control based of COSO (Committee of Sponsoring Organizations).Keywords: Internal control, doubtfull loan.
PENGENDALIAN INTERNAL TERHADAP KREDIT CEPAT AMAN (KCA) PADA PT. PEGADAIAN CABANG MEGA MAS MANADO Usman, Iin Febrianti; Elim, Inggriani; Lambey, Robert
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.12.2.18596.2017

Abstract

PT. Pegadaian are one of the formal institutions in Indonesia which under the law are allowed to do the financing by the form of quick credit distribution securely on the basis of legal pawn. The purpose to find out the internal control system against Secured Fast Credit (KCA) at PT. Pegadaian Branch Mega Mas Manado. The method used in this research is descriptive qualitative method. The data used in this study are primary data and secondary data, where the primary data obtained from the results of interview researchers with resource persons, as: interviews with finance staff and operational departments related to internal control. Data processing techniques used are interview techniques, observation, and documentation. Based on the results of research Scope of discussion on the internal control of fast credit secured at PT. Pegadaian Branch Mega Mas Manado includes a discussion related to the elements of internal control fast credit secured, namely a separate organizational structure of functional responsibilities, authority systems and record-keeping procedures that provide sufficient laws of wealth, debt, income and expenses, healthy practices in carrying out the duties and functions of each organizational unit and employees of a quality in accordance with their responsibilities.Keywords : Internal Control and PT. Pegadaian
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN PENGGUNAAN ANGGARAN TERHADAP EFEKTIVITAS PENERAPAN ANGGARAN BERBASIS KINERJA PADA DINAS PERINDUSTRIAN DAN PERDAGANGAN DAERAH PROVINSI SULAWESI UTARA Sumampow, Melisa; Tinangon, Jantje J.; Tangkuman, Steven
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 01 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.01.17205.2017

Abstract

Performance-based budgeting is a system of preparation and management of local budgets that are oriented towards the achievement of results or performance. Performance-based budgets are influenced by the competence of human resources, rewards, and budget usage. This study aims to determine the influence of competence of human resources, rewards, and budget usage on the effectiveness of performance-based budgeting. The population of this research is 61 staff of civil servants in North Sulawesi Industry and Trade Service Office. This research uses multiple linear regression analysis method with data management using SPSS 22 for windows application aid. The result of the research shows that (1) human resource competence has positive and significant effect on effectiveness of performance based budgeting, (2) reward, positively and significantly influence to effectiveness of performance budgeting applying, (3) budget utilization have positive and significant influence to effectiveness of application performance-based budgeting.Keywords: Human Resource Competence, Reward, Budget Usage, Performance Based Budget
ANALISA PERSEPSI MAHASISWA TERHADAP PELAKSANAAN AUDIT PADA OPINI WTP DALAM KAITANNYA DENGAN TANGGUNG JAWAB DAN INDEPENDENSI AUDITOR Pakambi, Siska Cantika; Elim, Inggriani; Rondonuwu, Sintje
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.02.19106.2018

Abstract

Expectation gap in auditing is the term used to signify the difference in expectation of wha auditor belived about auditor’s responsibility and what financial statement users belived about auditor’s actual responsibility. This study was aimed at finding out the difference of perception between the students of accounting and students of management on audit implementation on unqualified opinion in relation to responsibility and independence of auditor. This was a study using quantitative method. The population consisted of the eighth semester students of accounting and students of management Departement of S1 Program. The method of sampling used was purposive sampling method. The number of questionnaires distributed was 60 and all of them could be used in this study. The method of analysis for hypothesis testing was Independent Sample T-Test. The tool of data analysis used was SPSS version 23.0 program. Based on the result of Independent Sample T-Test analysis it was found that (1) There is a difference of  perception among the students of accounting and students of management on auditor’s responsibility.(2) There is a difference of  perception among the students of accounting and students of management on auditor’s independence.Keywords: Implementation on Unqualified Opinion, Expectation Gap, Students, Auditor’s Responsibility and Auditor’s independence.
ANALISIS PENGARUH PELAKSANAAN SISTEM PENAGIHAN AKTIF TERHADAP TINGKAT PENCAIRAN TUNGGAKAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA MANADO Alumu, Sumaryani Ode; Alexander, Stanly W.; 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.12.2.17687.2017

Abstract

Tax is a very potential alternative in order to raise the fund. Based on that, then increased public awareness in this regard should be supported with an increase in the taxation of an active role in gonverment to improve people’s welfare and encoraging people to take responsiblity and play o role in the development of economic development. The purpose of this research is to know whether exist or not the influence of activated the billing system on taxpayer’s. The research methode used simple linear regression analysis and for data was processed using SPSS V.17, The results showed that the relationship between the active billing with the level of tax arrears of individual taxpayer’s in the Tax Office Primary  Manado no significant effect and classified as ineffective with the value of correlation Pearson of letter warning of -.299 and a letter of force of -370, while the contributions given billing active of delinquent disbursement personal taxpayer’s is 18,3%, the rest of it is 81,7%, disbursement of tax is affected by other which are not examined in this research.Keywords : Active Billing Implementation, Disbursement of Tax Arrears
EVALUASI PENYAJIAN DAN PENGUNGKAPAN ASET TETAP BERDASARKAN PSAK NO. 16 PADA PT. AKAM Hukom, Hosianita Fiandani; Morasa, Jenny; Pangerapan, Sonny
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.02.19642.2018

Abstract

A prime company entity can be seen through the company’s financial statement that is based on Financial Accounting Standards as a guidance in producing the financial statement. Fixed assets is a supporting element which has a quite large value and an important position in a company, therefore the information about the asset should comply with the prevailing standards. The aim of this research is to find out whether the presentment and disclosure of regular assets at PT. AKAM are in conformity with the Statement of Financial Accounting Standards (SFAS) No. 16 concerning property and equipment. The writer uses descriptive method, and the data collection was through interview, observation, and documentation. PT. AKAM is a company entity that engaged in construction service. According to the research result, it can be concluded that the presentment and disclosure of company fixed assets have led to Statement of Financial Accounting Standards (SFAS) No.16.  Keywords : Presentment, Disclosure, Fixed Asset, SFAS 16.
PENGARUH TEKANAN WAKTU, INDEPENDENSI DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT DI KANTOR INSPEKTORAT KABUPATEN KEPULAUAN SANGIHE Pikirang, Julita; Sabijono, Harijanto; Wokas, Heince R. N.
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.12.2.18034.2017

Abstract

This study aims to analyze the influence of time pressure, independence and auditor ethics on audit quality in Inspectorate Office of Sangihe Islands Regency. Data collection method used is with questionnaire technique with respondents who work in Inspectorate of Sangihe Islands Regency. Responspondents in this study amounted to 35. Data analysis techniques used were to use data quality test, classical assumption test and hypothesis test. Test the quality of data used is the test of validity and reliability test. The classical assumption test used in this research is normality test, multicolonierity test, and heteroscedasticity test. Hypothesis test used is multiple linear regression test and t test. The result of this research is time pressure and independence has no significant effect on audit quality while ethics has significant effect to audit quality. This means that the biggest influence on audit quality is ethics.Keywords: Time Pressure, Independence, Ethics and Audit Quality

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