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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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PENGARUH TEKNOLOGI INFORMASI DAN KOMPETENSI APARATUR PENGELOLA KEUANGAN TERHADAP KUALITAS INFORMASI AKUNTANSI PADA SKPD DI KOTA MANADO Nantingkaseh, Ribka L.V; Ilat, Ventje; 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.12.2.17390.2017

Abstract

Quality of accounting information is a normative prerequisite that must be met in the preparation of financial statements so that accounting information generated can be useful for users of financial statement. This study aims to determine the effect of information technology and the competence of the financial management apparatus on the quality of accounting information on SPKD in Manado City. The data collected by through the spreading of questionnaires to 50 respondents which is the apparatus of financial management at SKPD in Manado City. The data were analyzed by using multiple linear regression analysis method with the help of SPSS 23 program. The result of this research indicates that information technology and competence of financial management apparatus have a positive and significant influence on the the quality of accounting information at SKPD in Manado City.Keywords : Information technology, Competence of financial management apparatus, Qualityof accounting information
ANALISIS POTENSI, EFEKTIFITAS DAN KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN TANA TORAJA Tonapa, Hesty Reny; Saerang, David; Mawikere, Lidia
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.12.01.17145.2017

Abstract

The purpose of this study was to calculate how much is the potential, the effectiveness and contributions of Hotel taxes in Tana Toraja as one of the source of regional revenue. This research is using descriptive method by analyzing the realization data of hotel Taxes in 2011-2015. The results showed that the potential of hotel taxes has not been achieved optimally because the actual revenues still well below its potential and the difference between the actual and potential of hotel taxes reached Rp. 891,981,757 in 2015. The results of this study also shows that the effectiveness of hotel taxes has been effective where the level of effectiveness of hotel Taxes has reached the effectiveness criteria.Keywords: PAD, Potency, Effectiveness
EVALUASI PENERAPAN PPH PASAL 22 ATAS PEMBELIAN BARANG YANG DIBIAYAI DENGAN APBN DI PENGADILAN TATA USAHA NEGARA MANADO Mapanawang, Maria Angelitha; Sondakh, Jullie; Pusung, Rudy
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.13.02.19078.2018

Abstract

Each country has several sources of tax revenue, non-tax revenues and grants. From these sources of income, the tax becomes one. This research is intended to find out and apply whether Article 22 Income Tax on the purchase of goods financed by APBN in Manado State Administrative Court has been implemented in accordance with the established rules, namely Regulation of the Minister of Finance of the Republic of Indonesia Number 107/PMK.010/2015 and PMK 242/PMK.03/2014. Period of data taken is 2016. Type of research used is descriptive which will discuss about the implemeniation of Article 22 Income Tax on the purchase of goods financed by the State Budget at the State Administrative Court of Manado. The type of data used is qualitative data proof SSP PPh Article 22. The results of this study indicate Calculation, Payment, and Reporting on the procurement of goods financed by the state budget at the State Administrative Court of Manado not in accordance with the rules it stipulates from the application of Manado State Administrative Court Record has been in accordance with existing regulations.Keywords : calculation, registration, payment, reporting, article 22 income tax
ANALISIS TINGKAT PERTUMBUHAN PENERIMAAN PAJAK PENGAMBILAN BAHAN GALIAN GOLONGAN C DI KABUPATEN KEPULAUAN SANGIHE Loong, Jessica Lianita Agnelleide; Runtu, Treesje; 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.12.2.17615.2017

Abstract

Own-Source Revenue is a source of regional financial and funding of the government. One of the revenues comes from local tax, which is the tax on utilization of mineral group C, especially in Sangihe islands regency. This research was conducted to find out how big the growth rate and contribution of mineral group C-tax to original income in regency of Sangihe islands in 2011-2016. This research had used a qualitative approach to the type of descriptive research, namely analyzing the data target and realization of utilization of mineral group C in 2011 using the ratio of growth rate and contribution.The results showed the acceptance realization of mineral group C-tax still fluctuate or vary. The growth rate of mineral group C-tax in Sangihe islands regency with fluctuate number and tends to be negative. The average growth rate of mineral group C-tax reached 10.53%. The growth rate considered to be unsuccessful, this is due to lack of public awareness in paying local taxes, especially mineral group C-tax. Mineral group C ia also provide a very low contribution. The contribution of mineral group C-tax as the own -source revenue for the last six years is enough maximal and included in the criteria of "moderate" contribution. The result of the analysis obtained an average contribution rate of only 27.28%. Keywords : minnerals group c-tax, own-source revenue, growth rate and contribution
ANALISIS PENERAPAN IMBALAN PASCAKERJA PADA KARYAWAN PT. MOY VERONIKA ., Monalisa; Runtu, Treesje; 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.13.02.19627.2018

Abstract

Employee Benefits consist of short-term benefit, long-term benefit, post-employment benefit and severance pay. Regarding the ease and also the economic safety of the employee, company is obligated to prepare and allocate the post-employment benefit and also declare their will to pay at the end of the employee’s work. This research aims to analyze the implementation of post-employment benefit on the employees of PT. Moy Veronika based on PSAK 24 and UUK No. 13 Tahun 2003. The method used in this research is qualitative descriptive research method. The result of this research shows that the implementation of the post-employment benefit by PT. Moy Veronika hasn’t been in accordance with PSAK 24, in which the factor that caused the absence of recording of the post-employment benefit transaction is owner’s ignorance in reserving the post-employment benefit due to the their kinship with the employees and the implementation of distributing the post-employment benefit in PT. Moy Veronika is already in accordance with UUK No. 13 Tahun 2003, in which the termination of work occurs due to 1) Resignation; 2) Death; 3) Pension; 4) Prolonged illness/disability, the company has fulfilled its obligation in distributing the postemployment benefit.Keyword : post-employment benefit
PENGARUH NARSISME KLIEN, AUDIT FEE, INDEPENDENSI, SKEPTISME PROFESIONAL, DAN INTERLOCK AUDITOR EKSTERNAL TERHADAP AUDIT JUDGEMENT DALAM PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN (STUDI KASUS PADA KAP DI MANADO) Korompis, Claudia Wanda Melati; Latjandu, Lady Diana
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.12.2.17977.2017

Abstract

A material misstatement is the beginning of a fraud that can not be detected by an auditor and may have negative effects on the financial reporting process. The Internal factors related to the audit work environment in this research are audit fees, Independence, professional skepticism and Auditor Interlock. Sometimes, the amount of audit fee makes an auditor in a dilemma position on giving the opinion about the fairness of financial statements relating to the interests of many parties. The other factor which making a dilemma problem is Independence. Independence should be maintained by an auditor to provide a neutral assessment of the financial statements. Researchers also choose professional skepticism as things that need to be developed in order to reduce the adverse effects of fraudulent financial statement. The last Internal factor in this research is Auditor Interlock that may help auditor to get all disclosure that they’re needed. The unique external factor is client narcissism. Narcissism is known as a distorted personal characteristic that may obstruct an auditor's opinion statement according to the scope of the examination.The samples are all external auditors in KAP which operating in Manado area. Multiple linear regression analysis is an analysis thecnique that used in this research. Instrument in this research is questionnaire and processed using SPSS program.The results of this study indicate that the Audit fee and Independence have a significant effect on audit judgment. While Client Narsism, Professional Skepticism, and Interlock external auditors have no significant effect on audit judgment. Key Words: Narcissism, Fee, Independence, Skepticism, Interlock, Judgment
ANALISIS APLIKASI E-REKON-LK TERHADAP REKONSILIASI LAPORAN KEUANGAN PADA KANTOR WILAYAH DIREKTORAT JENDERAL PERBENDAHARAAN NEGARA PROVINSI UTARA Oflagi, Jean Gabril; Manossoh, Hendrik; 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.13.02.19929.2018

Abstract

In order to realize an effective, efficient, accurate, accountable, and transparent Central Government Financial Report, Online Reconciliation System is required to ease the Local Government, The State Ministry/Institute and Regional Office of General Directorate of Budget Financing. This study aims to investigate the process of reconciliation using the electronic reconciliation aplications (e-Rekon-LK). Research method used in this study is descriptive analysis method. This research stated that electronic reconciliation based on website application makes the reconciliation process easier where the financial statement only exist at the lowest level between Local Government and Treasury Office that conducts to all the financial data transactions to fulfill the effectiveness and efficiency, also the accountability and transparency in financial statement. However, it has some obstacles where people doesn’t really understand and being precise in doing it and also because of the internet in some places is not working properly.Keywords : Reconciliation, e-Rekon-LK
ANALISIS PENERAPAN PSAK 24 TENTANG IMBALAN KERJA PADA PT VANDIKA ABADI Rumimper, Gisela; Alexander, Stanly; Warongan, Jessy
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.12.2.18527.2017

Abstract

The fast growing business world is demanding every company or business entity to be more competitive and continue to strive to achieve the goals set. Object in this research is PT VANDIKA ABADI as one of the companies engaged in the provision of labor services. The purpose of this study is to find out whether PT Vandika Abadi has applied PSAK 24 on employee benefits. This type of research is a type of descriptive-qualitative research, which is a method used to describe the actual based on what appears. Usually done an analysis that can provide a clearer picture of the object under study, and draw conclusions. The results of the research can be seen that PT Vandika Abadi has implemented some activities that are in accordance with the scope of PSAK24 regarding post-employment benefits and short-term employee benefits. In accordance with PSAK 24, recognition and measurement of short term employee benefits are recorded at the expense at the time the employee is payable while the post-employment benefits expense is recognized and measured based on contributions paid by the company. PT Vandika Abadi also provides post-employment benefits that are benefits to its employees, employee benefits are payments and services that protect and supplement salaries.Keywords: PSAK 24, Short-term Employee Benefit, Post Employment Benefit
ANALISIS PENERAPAN PERHITUNGAN DAN PEMOTONGAN PAJAK PENGHASILAN PASAL 21 RUMAH SAKIT PANCARAN KASIH MANADO Rondonuwu, Chris Waraney; Elim, Inggriani; Pinatik, Sherly
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.12.01.17136.2017

Abstract

According to the tax regulation article 36, 2008 mentioned that everyone who fulfill the criteria to be borne of tax has the obligation to pay the income tax. The several of the employee work and the wage system can cause complicate in the implement of accountancy for the income tax.  Besides that, the company in calculating the tax can be different with the calculation as tax regulation. If the calculation from the company lower than that the regulation then the tax office will fine the company. This study aims to determine of calculating and deducting of Income Tax Articles 21 for permanent employees that implemented at Pancaran Kasih Hospital in Manado, has appropriated to the tax regulation, so it can minimalize error implementation that might happen in the future. This study uses method of quantitative description by collecting company data, observation and interview also testing data which are comparing company calculation result with writer result. Data that have been collected are: Salary payment of permanent employees list and the calculation and deduction of Income Tax article 21 list at Pancaran Kasih Hospital Manado for the year of 2016. The result shown,  that the implementation of calculation and deduction of Income Tax articles 21 for permanent employees  didn’t in line yet with the Tax Regulation article 36, 2008 and PMK no. 101/PMK.010/2016.Keywords: Income Tax article 21, Tax Regulation, Permanent Employees.
ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PENGELOLAAN PERSEDIAAN BERDASARKAN COSO PADA CV. KOMBOS TENDEAN MANADO Makikui, Lisa Elisabet; Morasa, Jenny; Pinatik, Sherly
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.12.2.18695.2017

Abstract

Inventory is a very important component in the operational activities of service companies engaged in the workshop. Internal control system is a process in ensuring the operational activities of the company running effectively and efficiently. COSO has 5 components in the control system that is the control environment, risk assessment, control activities, information and communication and supervision of existing performance in the company. The purpose of this research is to know the internal control system of COSO inventory management. The research method used is descriptive qualitative method and this research data obtained through interview and literature study. This research was conducted on CV. Kombos Tendean which is one of the service companies. The result of research stated that the internal control system on the management of inventory based on COSO seen from the company's operational activity has some strength because it has applied the internal control elements according to the company's SOPKeywords: COSO Internal Control System  

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