cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
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
 17   18   19   20   21 
PENGARUH SIKAP WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM PEMBAYARAN PAJAK BUMI DAN BANGUNAN (PBB) DI KECAMATAN MOTOLING DI KABUPATEN MINAHASA SELATAN Wowor, Vianny M.L.; 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.12.2.18073.2017

Abstract

Land and Property Tax is a tax system with a semi self assesment where the moreproactive and cooperative do the calculations is revenue officer, the tax payable and distribute assignment to local governments through the regional Revenue Office based on the notice of Tax Objects is filled by the Taxpayer or the verification of revenue officer on field. Consciousness to be a taxpayer who dutifully is one of obedience to the law. Compliance with the payment of taxes including a code of conduct against tax law indiscriminately and did not escape from the exception. This research aims to know attitude of the taxpayer, the influence of the existence of sanctions, fines and influence service of revenue officeragainst taxpayer compliance in payments land and property tax to the districts in Motoling. This research using quantitative research correlation methods. The results showed that the attitude of the taxpayer do not affect positively against taxpayer compliance in payments to the land and property tax . However the existence of sanctions fines and good service from revenue officer give a positive effect against the land and property tax payment compliance in district Motoling. Penalties and good service from revenue officer increase taxpayer compliance in district Motoling in payments to the land and property tax.Key words: attitude of the taxpayers, sanctions, service of revenue officer, taxpayer compliance
ANALISIS RASIO LIKUIDITAS, LEVERAGE DAN PROFITABILITAS UNTUK MENILAI KINERJA KEUANGAN PADA PT. BANK CENTRAL ASIA, TBK. CABANG MANADO Pangemanan, Ireine Wulan; Karamoy, Herman; Kalalo, Meily
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.12.2.17386.2017

Abstract

In assessing the financial performance of the company, one of the indicator used is accounting information in the form of company’s financial statements. This research was conducted at PT. Bank Central Asia, Tbk Manado Branch with the purpose to analyze the financial statements in assessing the financial performance of companies, especially banking companies. The method of analysis used in this research is analytical descriptive method. From the existing financial statements performed financial ratio analysis to be able to describe the company's financial performance. The result of the liquidity ratio consisting of QR and LDR as a whole shows the company's ability to pay its short-term and long-term liability is very good, and it is ranked at the bank's 1st level of health. The results of solvency ratios assessed on the basis of DAR is unable to describe the company's financial performance because funding is entirely derived from liabilities without any capital value. The results of profitability ratios consisting of NPM, ROA, and BOPO show that the company's ability to earn profit through all available sources shows an excellent level of efficiency, and it is ranked at the bank's 1st level of health.. Keywords: Financial Performance Assessment, Financial Ratios
ANALISIS PENERAPAN PERMENDAGRI NO.113 TAHUN 2014 DALAM PERENCANAAN, PELAKSANAAN DAN PERTANGGUNGJAWABAN APBDes (STUDI KASUS DESA MOTANDOI DAN MOTANDOI SELATAN KECAMATAN PINOLOSIAN TIMUR KABUPATEN BOLAANG MONGONDOW SELATAN) Kadjudju, Delyane; Morasa, Jenny; Lambey, Robert
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.12.01.17201.2017

Abstract

Village is a unity of the general public that has territorial boundaries authorized to regulate and administer government affairs, the interestsof local communities based on community initiatives, right of origins/ or traditional rights recognized in the governance system of the The Unitary State of the Republic of Indonesia. Financial management of village is all activities that includes planning, implementation, administration, reporting, and financial accountability village. APBDes is the annual financial plan of village government. This research aimed to know planning, implementation, and accounibility village financial management in Motandoi and South Motandoi  village, subdistrict East Pinolosian, South Bolaang Mongondow. The method used is descriptive qualitative. The result of the research  Motandoi village in planning and implementation phase already approriate with Permendagri number 113 of  2014, but in accountability phase not yet approriate with Permendagri number 113 of  2014, while South Motandoi Village on planning, implementation, and accountability phase already approriate with Permendagri number 113 of 2014. Keywords: Village, Planning, Implementation, Accountability, financial management of Village.
ANALISIS EFEKTIVITAS PENERIMAAN DAN KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KOTA TOMOHON (PADA BADAN KEUANGAN DAERAH KOTA TOMOHON) Rabunusa, Maya; Nangoi, Grace B.; Suwetja, I Gede
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.13.02.19084.2018

Abstract

Regional Tax is a compulsory contribution to the region owed by an individual or a coercive body under applicable law by not receiving direct remuneration and being used for regional purposes for the greatest welfare of the people. The purpose of this research is to know the effectiveness and contribution of hotel tax to Locally Generated Revenue in Tomohon City. In this study used the type of qualitative and quantitative data, for data sources using secondary data and analytical methods used are kualitative descriptive. Based on the research results, it is concluded that the level of hotel tax effectiveness of 2012 - 2016 is very effective. The year 2016 is the highest hotel tax effectiveness rate of 134.01%, while the lowest level of hotel tax effectiveness is in 2014 with a percentage of 27.40. Hotel tax contribution to Tomohon Locally Generated Revenue in 2012 - 2016 is good from year to year there is an increase although there is also a decrease. 2016 is the highest contribution of Hotel Tax to Locally Generated Revenue with percentage of 67.23% and the lowest is in 2015 with a percentage of 4.85% with an average contribution of 26,68%.Keywords: Effectiveness, Contributions, Hotel Tax, Local Revenue.
PENERAPAN SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) BARANG MILIK DAERAH PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KOTA MANADO Monica, Sepang Gisella; Saerang, David Paul Elia; 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.12.2.17683.2017

Abstract

Regional management information system application is a computer application program that is integrated and can help the process of the administration of the local government from the provincial level, city level until the sub-district level. SIMDA consists of 26 separate application that can be distributed to construct the SKPD with  ntegrated database system so that the output can be used by the regional government to help the decision making process. The purpose of this research is to know the Applying of Regional Management Information System Regional Assets on Financial and Asset Management Agency of the city of Manado. The analysis method used is qualitative descriptive method. The results of the study showed that the applying of the SIMDA-BMD on BPKAD had run well, starting from planning, procurement, use, administration, utilization, maintanence and deletion are well under way, but there is a weakness in this application which cannot be used on windows 10.Keywords: Regional Management Information System, Regional Assets.
ANALISIS NON VALUE ADDED ACTIVITY MELALUI PENERAPAN ACTIVITY BASED MANAGEMENT UNTUK MENINGKATKAN EFISIENSI PT. INDOFOOD CBP SUKSES MAKMUR, Tbk CABANG BITUNG Kutika, Reika Fichristika; Saerang, David P. E.; Gerungai, Natalia Y. T.
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.13.02.19632.2018

Abstract

Nowadays, the changes that occur in the business environment creates competitiveness between companies in terms of seizing the market. For these companies, one of the way to achieve excellence is by being constantly focused on improving their processes and activities, paying attention to quality, flexibility and cost efficiency. Along with the competition of manufacturing companies that occur these days, PT. Indofood CBP Sukses Makmur, Tbk Bitung Branch must be able to manage its activities effectively and efficiently in order to achieve competitive advantage. Ergo, what companies need to do to improve its efficiency is by managing the activities that occur without reducing the quality of their products provided to customers. This study aims to find out how the application of activity based management at PT. Indofood CBP Sukses Makmur, Tbk Bitung Branch and how non value added activity can improve the efficiency of the company. The data analyze used descriptive analysis with qualitative approach and activity based management method. Based on the research, it is indicated that some non value-added activities are still going on, and by applying the activity-based management method, there is no added-value by the company’s reduction cost. By using activity-based management method, the total overhead cost of the factory is reduced by Rp 2,384,750,669,84 or 20,30%.Keyword: Activity Based Management, Non Value Added Activity, Efficiency
PENERAPAN SISTEM DAN PROSEDUR AKUNTANSI PENGELOLAAN DANA DESA DI DESA TINCEP KECAMATAN SONDER KABUPATEN MINAHASA Tangkaroro, Kenny Larony; Ilat, Ventje; Wokas, Heince
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.12.2.18007.2017

Abstract

The purpose of this study is to analyze the problems experienced by villages related to the management of village funds and also to analyze the Application of Accounting System for Village Fund Management which includes Cash Receipts, Cash Expenditures, Fixed Assets, and Taxes. This research was conducted in Tincep Village, Sonder Sub District, Minahasa District. This research uses descriptive qualitative method. The results show that the management of village funds in Tincep Village is in accordance with Permendagri No.113 of 2014 and the priority of the use of village funds in Tincep Village is also appropriate based on PermenDesaPDTT No. 22 of 2016, The application of accounting system in Tincep village is in accordance with the legislation, but if viewed from the side of administrative supervision is still not fully in accordance with the provisions, especially in the process of cash expenditures that have not been accountable and often not appropriate procedures. Therefore the author suggests that the need for a computerized accounting system so that later every accounting process can be done quickly and the output of financial statements will also be more reliable than the reporting manually, also in the future it is expected that management related to village fund can be done more accountable and transparent.Keywords :  Management of village finances, accounting information system, village fund
ANALISIS PENERAPAN AKUNTANSI ASET TETAP PADA BADAN PENANGGULANGAN BENCANA DAERAH PROVINSI SULAWESI UTARA Regel, Hendrykar Avaldo; Manossoh, Hendrik; Warongan, Jessy D.L
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 03 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.03.19941.2018

Abstract

Regional Disaster Management Agency of North Sulawesi Province is an Instance that is in the scope of the Government of the City of Manado and carry out the policy areas in the field of disaster relief of the region. Fixed assets is the most important part in carrying out its operational activities. Fixed assets are tangible assets that have benefits over period of 12 (twelve) months for use in kegitan Government or utilized by the general public. This research aims to study how the application of fixed assets Accounting on Regional disaster management agency of North Sulawesi province. Data collection methods used are interviews and studies library. Data analysis method used is descriptive qualitative. The results of this research show that the application of fixed assets Accounting on Regional disaster management agency of North Sulawesi province have not everything works in accordance with Government accounting standards PP 71-year 2010. For the valuation of fixed assets not yet in compliance with the applicable policy. but for classification, recognition, measurement, termination and deletion, disclosure and shrinkage were in accordance with the applicable policy.Keywords: Accounting, Fixed Assets, PSAP No.7
ANALISIS AKUNTANSI DANA INVESTASI ASURANSI UMUM SYARIAH DAN KONVENSIONAL SERTA PERLAKUAN TERHADAP HASIL INVESTASI (Studi Kasus Pada PT. Asuransi Asei Indonesia) Muhammad, Reynaldi; Tinangon, Jantje J.; 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.12.2.17397.2017

Abstract

This case study discusses the accounting treatment of investment funds from sharia and conventional insurance products at PT Asuransi Asei Indonesia. Thats matter supported by the differences in principles and standards governing the shariah and conventional insurance business. The purpose of this research is to know the activity of investment fund management conducted by PT. Asuransi Asei Indonesia on sharia and conventional insurance products. Data analysis method used in this research is descriptive, with qualitative approach. The results of the study reveal the application of accounting and revenue sharing of investment funds, in accordance with generally accepted accounting principles and standards, namely PSAK 108 for sharia insurance and PSAK 28 for conventional insurance. from the results of the research can be concluded that the placement of investment instruments by the company by following the PMK No.11/PMK.010/2011 and PMK No.53/PMK.010/2012 are in accordance with the principles and standards of sharia and conventional insurance. It is expected that the company remains obedient to regulated investment limits. And it is better to open a sharia link unit to really separate the sharia-based and conventional-based insurance business.Keywords: General Insurance, profit sharing, investment funds, PSAK 108
PERLAKUAN AKUNTANSI CAPITAL EXPENDITURE DAN REVENUE EXPENDITURE PADA PT. PUTRA KARANGETANG Kalungan, Trifosa Ryna; Ilat, Ventje; Gamaliel, Hendrik
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.12.2.18531.2017

Abstract

Capital expenditure and revenue expenditure are expenditures that need to be differentiated in the operational activities of an entity of course in fixed assets. Financial Accounting Standar Board Number 16 on fixed assets, a reference in this study. PSAK No. 16 is an accounting standard concerning fixed assets. Within the company, the fixed assets is a part that has a major contribution in the company's expenses. the fixed assets of companies should be able to distinguish between two types of expenses, capital expenditure and revenue expenditure. Object of study are that separate capital expenditure and revenue expenditure together with the accounting treatment on PT. Putra Karangetang. The purpose of this study is to find out how the accounting treatment of capital expenditure and revenue expenditure has been in accordance with PSAK no. 16. Data collection techniques used observation, interview and documentation. The method used is descriptive qualitative. The result of the research shows that the measurement of capital expenditure and revenue expenditure has not been in accordance with PSAK No. 16 (revision 2015), and company policy on the recognition of expenditures related to assets, namely: a). expenses above Rp. 2.500.000 is recognized as capital expenditure whereas b). spending below Rp. 2.5 million is recognized as revenue expenditure.Keywords:  capital expenditure, revenue expenditure

Page 19 of 78 | Total Record : 777

 17   18   19   20   21 

Filter by Year

2013 2024


Reset
Filter By Issues
All Issue Vol 19 No 01 (2024): Going Concern : Jurnal Riset Akuntansi Vol 19 No 4 (2024): Going Concern : Jurnal Riset Akuntansi Vol 19 No 3 (2024): Going Concern : Jurnal Riset Akuntansi Vol 19 No 2 (2024): Going Concern : Jurnal Riset Akuntansi Vol 18 No 4 (2023) Vol 18 No 3 (2023): Going Concern : Jurnal Riset Akuntansi Vol 18 No 2 (2023): Going Concern : Jurnal Riset Akuntansi Vol. 18 No. 1 (2023): Going Concern : Jurnal Riset Akuntansi Vol. 17 No. 3 (2022) Vol 16, No 4 (2021) Vol 16, No 3 (2021) Vol 16, No 2 (2021) Vol 16, No 1 (2021) Vol 15, No 4 (2020) Vol 15, No 3 (2020) Vol 15, No 2 (2020) Vol 15, No 1 (2020) Vol 14, No 1 (2019): Going Concern Vol.14 No.1 April 2019 Vol 14, No 4 (2019) Vol 14, No 3 (2019) Vol 14, No 2 (2019) Vol 14, No 1 (2019) Vol 13, No 04 (2018): Going Concern Vol.13 No.4 Desember 2018 Vol 13, No 03 (2018): Going Concern Vol.13 No.3 September 2018 Vol 13, No 01 (2018): Going Concern Vol.13 No.1 Maret 2018 Vol 13, No 04 (2018) Vol 13, No 03 (2018) Vol 13, No 02 (2018) Vol 13, No 02 (2018) Vol 13, No 01 (2018) Vol 12, No 01 (2017) Vol 12, No 01 (2017): Jurnal Riset Akuntansi Going Concern Vol 12, No 2 (2017): Jurnal Riset Akuntansi Going Concern Vol 12, No 2 (2017) Vol 11, No 3 (2016): Going Concern Vol. 11 No. 3 September 2016 Vol 11, No 2 (2016): Going Concern Vol. 11 No. 2 Juni 2016 Vol 11, No 1 (2016): Going Concern Vol. 11 No. 1 Maret 2016 Vol 11, No 3 (2016) Vol 11, No 2 (2016) Vol 11, No 1 (2016) Vol 10, No 3 (2015): Going Concern Vol. 10 No. 3 September 2015 Vol 10, No 2 (2015): Going Concern Vol. 10 No.2 Juni 2015 Vol 10, No 1 (2015): Going Concern Vol. 10 No. 1 Maret 2015 Vol 10, No 4 (2015) Vol 10, No 3 (2015) Vol 10, No 2 (2015) Vol 10, No 1 (2015) Vol 9, No 4 (2014): Going Concern Vol. 9 No. 4 Desember 2014 Vol 9, No 2 (2014): Going Concern Vol.9 No.2 2014 Vol 9, No 1 (2014): Going Concern Vol. 9 No. 1 Maret 2014 Vol 9, No 3 (2014): Going Concern September 2014 Vol 9, No 4 (2014) Vol 9, No 3 (2014) Vol 9, No 2 (2014) Vol 9, No 1 (2014) Vol 8, No 4 (2013): Going Concern Vol. 8 No. 4 Desember 2013 Vol 8, No 4 (2013) Vol 8, No 3 (2013): Jurnal Riset Akuntansi Going Concern Vol 8, No 3 (2013) More Issue