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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 777 Documents
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ANALISIS PENERAPAN ALOKASI DANA DESA (ADD) DALAM UPAYA MENINGKATKAN PEMBANGUNAN DESA (Studi Kasus Pada Desa Suwaan, Kecamatan Kalawat, Kabupaten Minahasa Utara) Ruru, Novianti; Kalangi, Lintje; Budiarso, Novi S.
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.12.01.17140.2017

Abstract

The ADD (Alokasi Dana Desa) program is one of the part from APBD (Anggaran Pendapatan dan Belanja Daerah) that allocated to fulfill the needs, role of the government, and to support the village development. ADD program is one of the sources of income that can be related to support the village development in order to improve the welfare of the villagers. This study aims to find out the implementation of the ADD program in efforts to increase the rural growth. This study is qualitative research. The result shows that the village government has been properly applying the standard of the ADD program based on North Minahasa regulation No. 22, 2016. Keywords : ADD program, implementation of ADD, rural development
ANALISIS PERLAKUAN AKUNTANSI TERHADAP RESTRUKTURISASI KREDIT BERMASALAH PADA PT. BANK RAKYAT INDONESIA (PERSERO) TBK CABANG MANADO Brigita, Waworuntu Gicella; Ilat, Ventje; Rondonuwu, Sintje
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 01 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.01.18834.2018

Abstract

Many creditors have difficulty in returning the bank. Therefore, it is necessary to restructure non-performing loans to minimize outstanding loans. Credit restructuring is an effort used by banks in credit business activities to enable the debtor to fulfill its obligations. Similarly, the Commercial Bank in North Sulawesi, namely PT. Bank Rakyat Indonesia (Persero) Tbk branch Manado  which is one of the main activities to provide credit to customers. The largest revenue in PT. Bank Rakyat Indonesia (Persero) Tbk branch Manado comes from loan interest to debtor. From the results of the study, there are still arrears that have congestion. However, PT. Bank Rakyat Indonesia (Persero) Tbk branch Manado has been conducting a restructuring of non-performing loans. This study was conducted with the aim to know and analyze the accounting treatment that is, recognition, measurement, and disclosure to the restructuring of problem loans at PT. Bank Rakyat Indonesia (Persero) Tbk branch Manado. The using methods of the observation is qualitative analysis methods. The results showed that PT. Bank Rakyat Indonesia (Persero) Tbk branch Manado has implemented the appropriate restructuring procedures in accordance with the applicable regulations.  Keywords: Restructuring, problem loans
PENGARUH CURRENT RATIO, NET PROFIT MARGIN DAN EARNING PER SHARE TERHADAP HARGA SAHAM DI BURSA EFEK INDONESIA (Studi Kasus pada Sub Sektor Food and Beverages) Faleria, Rondonuwu Ester; Lambey, Linda; 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.12.2.17483.2017

Abstract

With the Indonesia Stock Exchange (IDX), every company's activity in the capital market will make it easier for investors to see the company's financial performance reflecting the financial condition of each reporting company. The capital market becomes an alternative for investors and shareholders to invest funds into companies that are registered on the Indonesia Stock Exchange (IDX). This study aims to examine the influence the variable Current Ratio, Net Profit Margin and Earning Per Share simultaneously and partially to stock prices. The samples in this research are 13 Food and Beverages companies listed in Indonesia Stock Exchange. Results that company financial performance measured by Current Ratio, Net Profit Margin and Earning Per Share do not have significant effect to stock price. t test concluded that the variable of Current Ratio, Net Profit Margin and Earning Per Share do not have significant effect to stock price in manufacturing company of Food and Beverages sub sector. Keywords: Current Ratio, Net Profit Margin, Earning Per Share, Stock Price.
EVALUASI PENGENDALIAN INTERNAL BARANG JAMINAN GADAI PADA PT. PEGADAIAN PERSERO CABANG MALALAYANG Aumaila, Vallen; Sondakh, Jullie J.; Pinatik, Sherly
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.13.02.19449.2018

Abstract

As the times progressed, development in every country is very rapid. This is seen from the level of development of science and technology, social, and political. All the countries of the world race to use all the skills and knowledge they have to fit the development. Similarly, in order to support the national development program, various government and private institutions participate in various efforts to support the development of the nation. With the better nation's development, Indonesia's economy is also improving. The object of this research is PT. Pegadaian (Persero) Malalayang branch. The purpose of this study is to repair internal goods pawn insurance at PT. Pegadaian (Persero) Malalayang branch. The method used in this research is descriptive method, with data used by internal way of company in pawn collateral goods and draw conclusion. The results of the research can be known about the existing mortgage collateral at PT. Pegadaian (Persero) Malalayang branch is in accordance with the existing theory. The internal control of pawn warranty goods applied by PT Pegadaian Malalayang branch already has a good and efficient system and meet the elements of internal control so that it can improve company performance.Keywords: Internal Control, Mortgage Guarantees
ANALISIS PROSEDUR PENERBITAN SURAT PERSETUJUAN PENGELUARAN BARANG (SPPB) PADA KANTOR PENGAWASAN DAN PELAYANAN BEA DAN CUKAI TIPE MADYA PABEAN C MANADO Maruru, Widya; Sondakh, Jullie; Rondonuwu, Sintje
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.12.2.17957.2017

Abstract

The one way to be able to control and supervise issuance of Approval Letter of Expenditure of Goods (SPPB) of import by carrying out the procedures and rules that apply. In the regulation of the Director General of Customs and Excise No. PER-16/BC/2016 concerning Hints Implementation Spending Goods Import For Used, explain about system work service Notice Import Goods (PIB) to on publishing Letter Approval Spending Goods (SPPB). Aim research this is for knowing procedure publishing Letter Objection Spending Goods (SPPB) on Oversight Office and Customs and Excise Type Madya Customs C Manado already corresponding or not yet corresponding with regulations director General of Customs and Excise No. PER-16 / BC / 2016. Research this use method research qualitatively. Results from research this that is procedure publishing Letter Approval Spending Goods (SPPB) already corresponding with rules director Jen deral Customs and Excise Number: PER -1 6 / BC / 2016. D iharapkan K antor Supervision and Customs and Excise Type Madya Customs C Manado continue improve quality in publishing Letter Approval Spending Goods (SPPB) imports, because now this so many goods imports coming in dae rah customs and need accuracy in p examination from stage importer fill and make Notice Import (PIB) to publishing Letter Approval Spending Goods (SPPB) so as not happen import prohibited goods sign in to in area customs and no reduce State revenue.Keywords : Procedures, rules, SPPB, import.
ANALISIS LAPORAN ARUS KAS SEBAGAI ALAT DALAM PENGAMBILAN KEPUTUSAN MANAJEMEN PADA PT. BPR PRISMA DANA MANADO Simangunsong, Natalina Tiur Angel; Ilat, Ventje; Elim, Inggriani
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.13.02.19923.2018

Abstract

The statements of cash flows report cash flows over a specified period and are classified according to operating, investing and financing activities. The creation of a cash flow statement, enables each company to predict its progress so that company does not experience any losses. This research determines whether the preparation of cash flow statement from PT. BPR Prisma Dana Manado is based on PSAK Number 2, 2015 and to also determine whether its cash flow is used as the basis for management decision making. This research is a qualitative research. The results of this research in PT. BPR Prisma Dana Manado shows that in the preparation of its cash flow statement, the company uses PSAK Number 2, 2015 as its guidelines using indirect method. In its management decision making, PT. BPR Prisma Dana Manado uses analysis of cash flow statement as the basis to determine its policies.Keywords: Analysis, Cash Flow Statement, Management Decisions
PENGARUH PEMERIKSAAN DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA MANADO Mohammad, Indira; 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.12.2.18370.2017

Abstract

Tax revenues include receipt tax and customs and excise, became the backbone of the state budget. Achievement of the target of the tax over the years yet provide maximum results. As the parties directly involved in the procedure of tax collection tax officials (tax authorities) became one of the factors that affect tax revenues. This study aims to determine the effect of the tax assessment and tax collection to tax revenues. The sampling method using a saturation sampling consisting of 50 respondents in the Tax Office Pratama of Manado. This study uses a quantitative analysis using multiple regression method. The results showed that the variable tax audit and tax collection influence positive and significant the variable tax revenue.Keywords: Tax Audit, Tax Collection, Tax Revenue.
ANALISIS PENYAJIAN LAPORAN KEUANGAN BERDASARKAN PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK PADA PT. FORTUNA INTI ALAM Saputra, Marddyanto Dwi; Sondakh, Jullie J.; Runtu, Treesje
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.12.01.17131.2017

Abstract

The financial statements in principle are the result of the accounting process used to communicate the financial situation to internal and external parties that are aimed at decision making. The importance of the financial statements, then the financial statement should be prepared carefully and without errors. Financial Accounting Standards generally are not in accordance with entities whose accountability is not as significant. Therefore, the Institute of Indonesia Chartered Accountants (IAI) has issued Financial Accounting Standards Entity Without Public Accountability (SAK ETAP) intended for entities that do not have significant public accountability and publish financial statements for general purposes for external users. This study aims to analyze the implementation of ETAP in the presentation of PT. Fortuna Inti Alam’s financial statement. The method used in this study is comparative descriptive analysis. Results of this research is based on the financial statements of 2016 show that PT. Fortuna Inti Alam has implemented ETAP but it is not fully complete yet. The Company has not presented Statement of Owner’s Equity, Cash Flow Statement, and Notes to Financial Statements. This research suggests that companies can prepare components of other financial statements in accordance with applicable standards.Keywords : Financial Statements, SAK ETAP.
EVALUASI KINERJA PENGAWASAN PENGELOLAAN KEUANGAN DAERAH DIUKUR DARI PERATURAN BPKP NO. 16 TAHUN 2015 PADA INSPEKTORAT KABUPATEN MINAHASA SELATAN Lumempow, Figy; Elim, Inggriani; 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.12.2.18632.2017

Abstract

Supervision over the implementation of local government is done by Provincial Inspectorate and District / City. Supervision over the implementation of regional government is a mandate from the provisions of Article 378 of Law Number 23 Year 2014 on Regional Government. The purpose of this study is to evaluate the performance of supervision and management of regional finances at the Inspectorate of South Minahasa Regency is in accordance with BPKP Regulation no. 16 Year 2015, know what is done in overcoming obstacles on the performance of supervision of local financial management at the Inspectorate of South Minahasa District. The method used in this research is descriptive qualitative method. The results showed that the performance of supervision of regional financial management at Inspectorate of South Minahasa Regency not yet in accordance with Regulation of BPKP. 16 Year 2015. This is due to several obstacles, among others: the APIP enhancement capability assessment program, the Inspectorate of South Minahasa Regency is still considered at the lowest level so that the impact on APIP performance has not been effective.Keywords: Evaluation, Performance, Monitoring, Financial Management
ANALISIS PENGELOLAAN BARANG MILIK DAERAH di KABUPATEN MINAHASA UTARA (Studi Kasus Pada Badan Keuangan Kabupaten Minahasa Utara) Kalangi, Conda Liesye Yolinita Dita; Kalangi, Lintje; Warongan, Jessy D.L
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.12.2.17442.2017

Abstract

Management of Regional Property is one of the important indicators in the preparation of financial statements, thus affecting the quality of Local Government Financial Report (LKPD). This study aims to determine the suitability of the management of Regional Property at the Finance Agency of North Minahasa District with the Regulation of the Minister of Home Affairs No. 17 of 2007. This study, the authors use the type of qualitative data from primary and secondary sources. Primary data is taken from place, which is done through obsevarsi and interview. And secondary data, data obtained from the documentation. From the research result shows that the Management of Regional Property in North Minahasa Regency in Budget Year 2015, has been in accordance with the Minister of Home Affairs Regulation No. 17 of 2007, and now has been referring to the Minister of Home Affairs Regulation No. 19 of 2016.Key words : Management of Regional Property.

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