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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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EVALUASI PENERAPAN PERLAKUAN AKUNTANSI TERHADAP AKTIVA TETAP BERDASARKAN PSAK NO 16 PADA PT. PEGADAIAN ( PERSERO ) CABANG MALALAYANG MANADO Hariadi, Muhammad Bahari; Nangoi, Grace B.; Wangkar, Anneke
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.13.02.19194.2018

Abstract

Company is organization that has certain activities to achieve the objectives charged to him. Each company has a goal to be achieved, both short-term and long-term, that is to gain profit and increase the company's profit. A goal will be achieved if a company is well managed and supported by means that can help achieve the goal. One of the supporting facilities used to achieve these objectives is fixed assets. Fixed Asset is a very important company asset, without a fixed asset it is impossible for a company to use its regular operational activities properly according to the Indonesian Accounting Association (2015: 16), Fixed assets are tangible properties held for use in the production or supply of goods or services to other parties or for administrative purposes and is expected to be used for more than one period. Fixed assets are company assets whose period of use is more than one accounting normal period (usually one year of use). Property assets belonging to fixed assets, ie land, buildings, machinery (mechines), vehicles, copyrights and so on. The Company's fixed assets are obtained through various means, among other things, by cash purchase, credit purchase, purchase with securities, exchange, obtained from prizes or donations and built on their own. Because of its long age, the assets are still needed as an investment so that the company is able to manage effectively and efficiently. as time goes by, the benefits of fixed assets will generally decrease continuously, leading to depreciation. All fixed assets may experience depreciation except land. Depreciation calculations are usually based on management policy in accordance with commonly used methods. Based on the description above, very interested to discuss more deeply about fixed assets. This prompted the authors for the final compilers entitled "Evaluation Of Accounting Treatment On Earning Asset Based On Financial Accounting Standard Number 16 At PT Pegadaian (Persero).
ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN (PPh) DI P.T BANK SULUTGO Utiarahman, Novlicia Putri; Tinangon, Jantje J.; Afandi, Dhullo
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.12.2.17841.2017

Abstract

Income tax is of the largest government revenue. Income Tax Law Article 4 Paragraph 2 gives a mandate to the government to impose income tax on certain earnings final. This study aims to determine how the calculation and report income tax  on savings, deposits, giro customer at PT. Bank SulutGo. Descriptive analysis was employed in this study. Data were obtained by field studies. The result shows that the calculation and reports income tax on savings, deposits, giro at PT. Bank SulutGo have compiled with the law of regulation. Leaders of PT. Bank SulutGo should improve the service guality to each customer, so that custumer can increase the amount of savings.Keywords : calculation, reporting, savings, deposits, giro
ANALISIS SISTEM DAN PROSEDUR PENGHAPUSAN BARANG MILIK NEGARA PADA KANTOR WILAYAH KEMENTERIAN AGAMA PROVINSI SULAWESI UTARA Kiay Demak, Indah Namira; Manossoh, Hendrik; Afandi, Dhullo
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.13.02.19737.2018

Abstract

            State goods are all goods purchased or obtained at the expense of the State Revenue and Expenditure Budget or derived from other legitimate acquisitions. Elimination of state property is the final activity of the implementation of the management of state property and is an act that is not simple for government agencies. The publication of decisions on the abolition of state property occurs through procedures that are often seen as complicated and time consuming. This study aims to determine whether the system and procedures for the elimination of State Property at the Regional Office of the Ministry of Religious Affairs of North Sulawesi Province has been in accordance with Regulation of the Minister of Finance No. 83 / PMK.06 / 2016 on the Procedures for the Implementation of Destruction and Elimination of State Property, as seen from or not fulfillment of elements of internal control system of government according to Government Regulation Number 60 Year 2008 regarding Government Internal Control System. The research method used in this thesis research is descriptive method whose purpose each data collected, analyzed, then drawn a conclusion and the type of research used is qualitative descriptive. The results of this study concluded that the system and procedures for the elimination of state property in the Regional Office of the Ministry of Religious Affairs of North Sulawesi Province have been in accordance with the Regulation of the Minister of Finance No. 83 / PMK.06 / 2016 on the Procedures for Implementation of Destruction and Elimination of State Property, and has fulfilled the elements of the internal control system of government according to Government Regulation Number 60 Year 2008 regarding Government Internal Control System.Keywords: Analysis, Systems and Procedures, Elimination of State Property.
ANALISIS ATAS REVIU LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN MINAHASA Manampiring, Ryane B.T.; Tinangon, Jantje J.; Affandi, Dhullo
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.12.2.18262.2017

Abstract

Regional autonomy is an effort of regional empowerment in making regional decisions more freely and is responsible for managing the resources owned. The Regional Head has an obligation to account for the use of local budgets to the DPRD and the general public. The accountability report is a Financial Report prepared by the Regional Government. Before the report is given to the regional head of LKPD, it should be reviewed by the inspectorate to obtain sufficient confidence whether the financial statements have been prepared in accordance with government accounting standards and have been presented in accordance with the appropriate internal control system. The reviews consist of planning, and reporting. Based on the results of this study, the implementation of review of LKPD by Inspectorate of Fiscal Year 2015 and 2016 in Minahasa District has not been in accordance with the Implementation Guidelines of the Revision as stipulated in the Regulation of the Minister of Home Affairs Number 4 Year 2008 on Guidance of Implementation of LKPD Review. This is due to the absence of adequate review planning in the SPI assessment, and the implementation of reviews that are not in accordance with the schedule.Keyword :  Review Inspektorat, Government Financial Report (LKPD)
ANALISIS PENERAPAN PSAK 50 DAN 55 ATAS IMPAIRMENT PIUTANG PADA PT. PUTRA KARANGETANG Akun, Ismie Iswara; 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.12.2.18598.2017

Abstract

In conducting the sale of goods and services. The sale is made in cash and lending. Receivables arising from the sale or delivery of goods and services on credit are classified as trade receivables which are then not likely to change into receivables. And receivables may decrease in value over time. Research objectives to determine the extent to which the application of PSAK 50 & PSAK 55 on impairment of receivables at PT. Putra Karangetang. The method used is descriptive research method. The result of the research can be concluded that during the last 3 (three) years there has been a decrease in the value of receivables, because PT. Son of Karangetang value of receivable there is a decline in value per year then it will be good for company. For the presentation process, recognition, measurement is in accordance with PSAK 50 & 55 (revised 2014).Keywords : presentation, recognition, measurement, impairment, receivables
ANALISIS PERLAKUAN AKUNTANSI PENDAPATAN PADA PT. BANK MALUKU AMBON Papilaya, Mia; Ilat, Ventje; Wokas, Heince
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.12.01.17206.2017

Abstract

The bank is a financial institution which main function is to collect funds from the public, distributing funds to the community, and also provides services in the form of banking service. Each company in the preparation of financial statements is an important basis for determining the financial performance of companies which includes interest income. This study was conducted to see how the accounting treatment of income at PT. Bank Maluku, whether it has been implemented in accordance with PSAK No.31. This type research used  qualitative data method. Source data used are primary data. The method of analysis done is descriptive method. The results showed in the accounting treatment of interest income at PT. Bank Maluku. Interest income is income earned from the investment of bank funds in productive asset. Accrued interest income (accrual basis), except for interest income from troubled assets. It can be seen that the accounting treatment of income at PT. Bank Maluku is in compliance with PSAK No.31.Keywords : Treatment, Interest Income
ANALISIS SISTEM AKUNTANSI PEMBERIAN KREDIT AGUNAN RUMAH (KAR) PADA PT. BANK TABUNGAN NEGARA KANTOR CABANG MANADO Piay, Yeremia Stevanus Elim; Elim, Inggriani; Lambey, Robert
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.13.02.19107.2018

Abstract

Home mortgage loan is a credit facility from PT. Bank Tabungan Negara Branch Office Manado that can be used for various consumer needs by pledging the residence / apartment / shop / house. Implementation Granting of mortgage loans PT. Bank Tabungan Negara Branch Office Manado can be said easy and fast because it uses a good system. The credit accounting system is required to describe the system and procedures for crediting, and how the implementation of internal control over lending. The research method used in this thesis research is descriptive qualitative method that is by collecting data from research result then analyze it and draw conclusion from research, and research type used is descriptive skin. The results obtained that the accounting system of giving credit home mortgage  at PT. Bank Tabungan Negara Branch Officer Manado runs well, and in accordance with the standard set, and is supported by the system E-loan, and Implementation of internal controls in the accounting system of home mortgage loans at PT. Bank Tabungan Negara Branch Officer Manado already meets the internal control elements of COSO well, as it is carried out in accordance with the standard operating policy guidelines of the procedures and policies of the directors.Keywords : Credit, Accounting System, Analysis
ANALISIS PIUTANG USAHA PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) DI AIRMADIDI KABUPATEN MINAHASA UTARA Lahengking, Erlita Mentari; Elim, Inggriani; Pusung, Rudy
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.12.2.17722.2017

Abstract

Accounts receivable of a company generally represent the bulk of current assets and the largest part of the total assets of the company. Therefore, good accounting and accounting management of these accounts receivable is very important to be applied. This study aims to determine the management and recording of accounting receivables and accounts receivable analysis applied to PDAM Kabupaten Minahasa Utara. The object of this research is PDAM Kabupaten Minahasa Utara. The method used in this study is descriptive method is a method used to draw or analyze, comparing a research result but not used to make wider conclusions. Sources of data used are secondary data that is financial report data PDAM Kabupaten Minahasa Utara in the period 2013 until the period 2015 obtained from PDAM Kabupaten Minahasa Utara. The results showed that PDAM Kabupaten Minahasa Utara has applied SAK ETAP on accounting management and accounting records but there are still some provisions that have not been implemented PDAM Kabupaten Minahasa Utara in accordance with SAK ETAP so there are many bad debts. The result of analysis of Receivable Turn Over (RTO) and Average Collection Period (ACP) ratio shows that receivable turnover and receivable collection do not match with the target company.Keywords : Accounts Receivable, Accounts Receivable Turnover, Receivables Collection, SAK-ETAP
ANALISIS RASIO ARUS KAS DALAM MENILAI KINERJA KEUANGAN PADA PT. PLN (PERSERO) WILAYAH SULUTTENGGO Warongan, Megi Sila Jona; Ilat, Ventje; 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.13.02.19643.2018

Abstract

Cash is one of the most liquid account compared to the other accounts within the company’s balance sheet. The statements of cash flow contains information of actual cash position occurring in the company’s operational activities. By using cash flow ratios, development of the company’s financial performance from year to year can be analyzed. This study aims to determine and assess financial performance based on cash flow ratios in PT. PLN (Persero) Suluttenggo Region, by using a descriptive method with a quantitative approach. The results showed that the state of PT. PLN (Persero) Suluttenggo Region’s financial performance is less good. This is because four of the five cash flow ratios assessed experienced a decrease from the ratio in 2014, and only the ratio of cash flow to interest in 2016 increased from the previous years. Increasing the company’s cash is very important for PT. PLN (Persero) Suluttenggo Region, especially on operational activities which is the main activity of the company’s cash so that in the future, the company’s financial performance will get better.Keywords: cash, cash flow ratio, cash flow statement, financial performance
ANALISIS POTENSI RETRIBUSI RUMAH POTONG HEWAN PADA UPACARA RAMBU SOLO’ DAN RAMBU TUKA’ DI KABUPATEN TORAJA UTARA Silamba, Regina Sheren; 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.12.2.18035.2017

Abstract

The area retribution is one of locally generated revenue. Retribution is compulsory payments of the people to the state due to the existence of certain services provided by the state for its individual population. Toraja cultural activities are still very actively conducted by the people, where every traditional ceremony involves slaughterhouses, which means the collection of retribution slaughterhouses. This research aims to find out the potential of Retribution of Slaughterhouses ini Toraja Utara District. The data used is the primary data sourced from the interview and the secondary data sourced from the realization of retribution of slaughterhouse in 2013-2016. The analysis taken is potency of slaughterhouse retribution analysis. The results of the analysis show that the livestock slaughterhouse abattoir outside the slaughterhouse is bigger than the slaughterhouse. The analysis show that at the ceremony Rambu Solo’ and Rambu Tuka’, Pudu buffalo and pigs have great potential in retribution collection. This is because in Toraja customs, animal slaughter is not done carelessly.Keywords: Potential, Retribution of Slaughterhouse.

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