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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 777 Documents
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ANALISIS SISTEM PENATAUSAHAAN BELANJA LANGSUNG DI PEMERINTAH KABUPATEN MINAHASA SELATAN (STUDI KASUS PADA DINAS SOSIAL TENAGA KERJA DAN TRANSMIGRASI) Wonggo, Putri Marina; Affandi, Dhullo; Suwetja, I Gede
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.12.2.17446.2017

Abstract

Indirect expenditures represent expenditures that have no direct relationship to the implementation of programs and activities consisting of personnel expenditures, interest expenditures, subsidies, grants, social assistance, revenue-sharing, financial aid expenditures and unexpected expenditures. Direct expenditure is expenditure that has direct relationship with programs and activities which include personnel expenditure, goods and services expenditure and capital expenditure. Local financial management in both revenue (expenditure) and expenditure (expenditure) is very important to note, the weakness of administering the finance of this region resulted in weakness of internal financial control system, at the end will be very low quality of administrative evidence required in accounting record. The administration of regional finance is based on Permendagri number 13 of 2006 concerning the guideline of regional financial management as has been amended into Permendagri Number 59 Year 2007 and the change of the second amendment with the regulation of the Minister of Home Affairs No.21 of 2011. Target of this researchanalyze the adequacy of direct administration system in the Social Service of South Minahasa Regency based on Permendagri Number 21 of 2011.The analytical method used is descriptive analysis.The results showed that the system and procedure of direct administration administration of Social Service of Manpower and Transmigration of South Minahasa Regency has been in accordance with Permendagri Number 21 Year 2011 and the system has been adequate. However, there are still some obstacles faced such as errors of record, as well as procedural errors.Keywords : system, administration, direct spending
PENGARUH SKEPTISME PROFESIONAL DAN PENGALAMAN AUDITOR TERHADAP KEMAMPUAN AUDITOR EKSTERNAL DALAM MENDETEKSI KECURANGAN (SURVEI PADA AUDITOR BPK RI PERWAKILAN SULAWESI UTARA) Mokoagouw, Monica; Kalangi, Lintje; Gerungai, Natalia
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.13.02.19267.2018

Abstract

External auditor is an independent and competent person who can examine financial statements and be responsible for the opinions given. This research aims to examine the effect of professional skepticism and auditor’s experience on fraud detection ability of external auditor. The sample in this research are all auditors who work in Badan Pemeriksa Keuangan (BPK) Republik Indonesia (The Indonesia’s Supreme Audit Institution) Reprensentative of North Sulawesi Province. The data of this research is using primary data. The data was collected  by distributing  questionnaires directly to auditors of BPK RI Representative of North Sulawesi Province. This research is using the multiple linear regression analsys with SPSS 23.  The result indicate that: 1) Professional Skepticism has positive effect towards Fraud Detection Ability of External Auditor. 2) Auditor’s Experience has positive effect towards Fraud Detection Ability of External Auditor. 3) Professional Skepticism and Auditor’s Experience simultaneously have positive effect towards Fraud Detection Ability of External Auditor. Keywords: Professional Skepticism, Auditor’s experience, Fraud Detection Ability of External Auditor
PENGARUH LINGKUNGAN WAJIB PAJAK, KONTROL KEPERILAKUAN YANG DIPERSEPSIKAN DAN KEWAJIBAN MORAL TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KELURAHAN PAAL DUA MANADO Kawengian, Pricillia V.E; Sabijono, Harijanto; Budiarso, Novi S.
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.12.2.17883.2017

Abstract

Taxpayer Compliance is an obedient attitude of the taxpayer in carrying out the provisions and tax regulations that are required and should be implemented. Taxpayer compliance may be influenced by the taxpayer's environment, perceived behavioral control and moral obligations. The population in this research is Individual Taxpayer in Kelurahan Paal Dua Manado. The sample in this research is 50 respondents with sampling technique using incidental sampling technique. Methods of collecting data with questionnaires. This study used multiple linear regression method with the help of SPSS. The results show that the taxpayer Environment () and Moral Obligations () have an influence on taxpayer compliance (Y). Perceived Behavioral Control () has no effect on taxpayer compliance (Y).Keywords: taxpayer environment, Perceived Behavioral Control, Moral Obligations and taxpayer compliance.
STUDI KUALITATIF TENTANG MANFAAT DAN KERUGIAN DALAM PENYUSUNAN LAPORAN KEUANGAN PADA UD MITRA PELITA Mandey, Maurenthia J.; Saerang, David P. E.; 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.13.02.19918.2018

Abstract

The financial statements are fundamental for every company, both large companies and small companies. In Indonesia, according to the Ministry of Cooperatives and Micro Small and Medium Enterprises, up to 2013 the total number of business units is 57,900,787, SME’s with the largest business units as much as 57,895,721 (99.99%) and large enterprises as much as 5.066 (0.01%). The development of SME’s is only seen in the number, while in the financial aspect, SME’s still lags behind. This condition is also experienced by UD Mitra Pelita who have not prepared financial statements. The purpose of this study is to know how the financial management of UD Mitra Pelita and their views on the benefits and losses in the preparation of financial statements as well as the factors that the reason the owner of the company has not compiled or not prepare financial statements. The method of analysis used in this research is descriptive method with case study design. The results showed that the financial management of UD Mitra Pelita the same as SME’s in general that is not yet prepared financial report. This raises many problems in their business activities. The factors that cause UD Mitra Pelita has not compiled financial statements are not much different from SME’s in general. However, these factors are not a barrier for UD Mitra Pelita to implement financial reports that have many benefits for their business activities.Keywords:Financial Reports, Benefits, Losses, Factors.
PENGARUH SISTEM PENGENDALIAN INTERN DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH Mokoginta, Novtania; Lambey, Linda; Pontoh, Winston
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.12.2.18282.2017

Abstract

Application of Internal Control System and Regional Financial Accounting System in management of local government financial statements is a very important thing. This financial statements of local governments must meet the following characteristics : relevant, reliable, comparable, and understandable.  The purpose this study to examine the influence of the Internal Control System,Regional Financial Accounting System on the quality of goverment financial statements. The population in this study are all working in BPKAD Bolaang Mongondow Utara.  The sample in this study is the staff / employees of the financial part of the respondents were 30 respondents. The samples were selected by using a purposive samplingmethod. Data was collected by distributing questionnaires to the respondents directly concerned. Technical analysis of the data used is multiple regression with SPSS 22. The result showed that : the Internal Control System has a significant effect on the quality of government financial statements and the Regional Financial Accounting System has a positive significant effect on the quality of goverment financial statements.Keywords : Internal Control system, Regional finsncisl accaounting system, quality of goverment financial statements.
ANALISIS PERLAKUAN AKUNTANSI PERALATAN KANTOR DAN AKTIVA TETAP PADA PT. ASTRA SEDAYA FINANCE Maatuil, Andika Prianto; Kalangi, Lintje; Walandouw, Stanley Kho
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.12.2.18616.2017

Abstract

Business world is growing rapidly now requires every company or business entity to be more active in berkompetitif and continue to strive to achieve goals that have been set. The main goal of the company is to create maximum profit to increase the company's growth. Fixed assets are one of the main parts of the company's large and depreciated assets in an accounting period. The objective of this research is to know the accounting treatment of fixed assets in compliance with PSAK No. 16 Year 2015 at PT. Astra Sedaya Finance Manado. The type of research that is done is descriptive research. Based on the results of research conducted, the company set the acquisition price for fixed assets sometimes does not occur uniformity for the acquisition price of fixed assets, the management company has never done or acknowledge the decline and write-off of fixed assets while the method of depreciation is done every year against all types of assets using straight-line depreciation method consistently each year by applying the straight-line method and not deviating from generally accepted accounting standards and any purchase of fixed assets for the operations of the company are recorded at historical cost as the basis for measuring its fixed assets.Keywords : Depreciation, Fixed
EVALUASI PENERAPAN AKUNTANSI PAJAK AIR PERMUKAAN PADA PERUSAHAAN DAERAH AIR MINUM KABUPATEN MINAHASA UTARA Wowor, Stephanie Selina Sheren; Elim, Inggriani; Pangerapan, Sonny
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.12.01.17210.2017

Abstract

Surface water tax is one of the local taxes levied by the provincial government as one of the sources of local revenue. Surface water taxes are a tax on the collection and/or utilization of surface water. The objective of this research is to know the use of surface water tax accounting whether the use of surface water tax has been in accordance with applicable laws, tax laws and local regulations. The research was conducted at the Regional Water Supply Company (PDAM) of North Minahasa Regency which is located at Worang By Pass Street Number 1, District Airmadidi. The method used in this research is comparative descriptive method. The results show that the PDAM of North Minahasa Regency calculated and paid a relatively small surface water tax for 2014, 2015 and 2016.Keywords : tax, surface water, evaluation
ANALISIS TINGKAT PERPUTARAN PIUTANG USAHA TERHADAP LAPORAN ARUS KAS OPERASI PADA MANADO QUALITY HOTEL Sangka, Sallyritna; Elim, Inggriani; 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.13.02.19111.2018

Abstract

Cash flow is the amount of cash flowing in and out of a company within a certain period. The problem raised in this research is how the impact of receivable turnover rate to operating cash flow statement. The method used by researchers using qualitative data. The result of the research shows that the effort of account receivable billing in the year 2015-2016 the worse the billing rate of the accounts receivable and the company need activities that lead to the effort of return of receivables seriously and pay attention to credit sales in order to stay according to established procedure and calculation analysis of cash flow ratio every period necessary to assess the effectiveness of the company's financial statements. Based on the results of research activities of operating cash flow in 2015 of Rp. 2,564,064,056 which means for receivable turnover (RTO) 1.10 times that has exceeded the target company and in 2016 for operating cash flow of Rp. 2,944,637,164 which means for receivable turnover (RTO) 0.89 times so it can not reach the target company.Keywords: Accounts Receivable, Receivable Turnover, Operating Cash Flow
ANALISIS PENCATATAN DAN PELAPORAN PAJAK HOTEL (STUDI PADA DISPENDA BITUNG DAN DISPENDA MANADO) Kumaat, Mentari G.; Pangemanan, Sifrid S.; 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.12.2.17784.2017

Abstract

Taxes are one source of state revenue. Local tax is a tax which is entrusted by the central government to be levied and managed by local governments. Local tax is one sector in incereasing local revenue. Hotel taxes included in the tax area. Hotel tax is a potential sector in raising revenue. The purpose this study to know the recording and reporting of hotel tax (study on Dispenda Bitung and Dispenda Manado). The method used is descriptive analysis, the research conducted by collecting data, analyzing the data collected, as well as giving particular faced, and draw conclusions. The data used in this research is secondary data, using all the data obtained from the source. The result show Dispenda Bitung and Dispenda Manado has yet to make its accounting records or journal transaction taxes when receiving payments of hotel taxes, and based on data from the Budget Realization Statement of hotel tax, hotel tax revenue of Manado city is greater than the hote tax revenue of Bitung city.  Keywords : analysis, recording and reporting, hotel tax
ANALISIS PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH KOTA MANADO TAHUN 2015 Dini, Andi Lombar; Sabijono, Harijanto; Gerungai, Natalia
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.13.02.19668.2018

Abstract

The government has the power to collect people's income and use it to finance these activities in order to provide services to the public. Governments should be responsible for such activities in a transparent manner, in accountability to make a financial report where the financial statements will be assessed by the BPK to be given an audit opinion. On Wednesday 22 June 2016, the manado city government represented by the mayor of Manado received LHP (Laporan Hasil Pemeriksaan) from the State Audit Agency Republic of Indonesia (BPK-RI) representative of North Sulawesi on the financial statements of Manado city government in 2015. However, from several studies, there are still some reports that have not fully disclosed the information that should be disclosed in the financial statements. This research method using qualitative method. The results of this study found the disclosure level of financial statements of Manado city government in 2015 was 52.94%, it explains that the financial statements of Manado municipal government have not fulfilled all the disclosure items in PP N0.71 Year 2010 on Government Accounting Standards.Keywords : Disclosure, Opinion, Public

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