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
 21   22   23   24   25 
PENGARUH PENGETAHUAN PAJAK DAN SELF ASSESSMENT SYSTEM TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK DALAM PEMBAYARAN PAJAK HOTEL KATEGORI RUMAH KOS Tilaar, Brenda V.M; Manossoh, Hendrik; Gerungai, Natalia Y. T.
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.12.2.17479.2017

Abstract

Tax of boarding house is included in hotel tax which is one of local tax revenue in Manado City. Government efforts to increase local tax revenues with the self assessment system and tax socialization for the taxpayers to know about taxes and obedient in paying taxes. This study aims to determine how significant the influence of tax knowledge and self assessment system on the level of taxpayer compliance in tax payment category of boarding house either simultaneously or partially. The research method is by using quantitative research. The result of multiple linear regression analysis shows that the tax knowledge and self assessment system have a significant effect on the taxpayer compliance level in tax payment of hotel category of boarding house. Based on the results, the coefficient for adjusted R2 is 0,349. This indicates that the tax knowledge and self assessment system can affect the taxpayer compliance level in the tax payment of the hotel category of boarding house by 34.9%, while 65.1% is determined by other variables not included in this regression analysis.Keywords : tax knowledge, self assessment system, taxpayer compliance, hotel taxes category boarding house
ANALISIS POTENSI DAN EFEKTIVITAS PENERIMAAN PAJAK REKLAME DI KOTA MANADO Sarundayang, Markus Stenny; Karamoy, Herman; 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.13.02.19269.2018

Abstract

Advertisement tax is a tax on the conduct of advertisements. Advertising is an object, tools, or media of varying shapes and styles used for the introduction, advocating and praising goods, services or persons or to draw public attention, placed or seen, read and or heard from a place by the public. This research aimed to know find out the magnitude of potential tax advertisement in Manado city and to know the effectiveness of advertisement tax revenue as a source of PAD Manado City. Research uses quantitative descriptive method that is analyzing the target data and the realization of acceptance of advertisement tax year 2012-2016 using the ratio of effectiveness and analysis of historical data. From the results of research indicate that the effectiveness level of advertisement tax of year 2010-2014 got category "less effective", and year 2015-2016 “very effective” Based on the calculation of historical data, the potential acceptance of Advertisement Tax of Manado City in 2017 is Rp. 11.010.071.843,-.Keywords: Advertisement Tax, Local Revenue, Potential, Effectiveness
ANALISIS PERHITUNGAN PAJAK PENGHASILAN PASAL 21 PEGAWAI TETAP DAN PENETAPAN AKUNTNASI PADA PT. BANK SULUTGO (PERSERO) TBK. CABANG UTAMA Prang, Seruni J.; Pangemanan, Sifrid S.; Sabijono, Harijanto
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.12.2.17889.2017

Abstract

Income tax article 21 is a tax on income which becomes the obligation of taxpayer to pay for it. Income in the form of salary, honorarium, allowances and other payments with any name in connection with the work, services or activities undertaken by the taxpayer of a domestic individual. The law used to regulate the amount of tax rates, the procedure of payment and tax reporting is the law No. 36 of 2008. The purpose of this study is to find out how to analyze the calculation of income tax article 21 fixed employment and accounting application of PT. Bank SulutGo (Persero) Tbk. Cabang Utama. The method of analysis used in this research is descriptive method that is discussing the problem by collecting, deciphering, calculating, comparing and explaining a situasion so that it can be drawn conclusion covering the calculation of pph article 21 and accounting for permanent employees at PT. Bank SulutGo (Persero). Based on the results of the study found that the calculation of income tax article 21 at PT. Bank SulutGo (Persero), is in compliances with the new taxation legislation, namely law no. 36 of 2008 on income tax and the regulation of the director general of tax number PER-16/PJ/2016.Keywords:  accounting, income tax article 21
EVALUASI EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL DALAM PROSEDUR HIBAH PADA SATUAN KERJA KANTOR WILAYAH KEMENTERIAN AGAMA PROVINSI SULAWESI UTARA Djakaria, Nazlia; 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.13.02.19919.2018

Abstract

            Internal Control System is a system of business or social system that the company consists of organizational structure, methods and measures to maintain and direct the way the company to move in accordance with corporate goals and programs. The internal control system is used to control all activities undertaken by the company including the grant procedure. The purpose of this study is to evaluate the effectiveness of the internal control system of grant procedures in the Regional Office of the Ministry of Religion Affairs of North Sulawesi Province. In this study the type of data used is qualitative data, while for data sources using primary data and secondary data, and the method of analysis used is descriptive analysis method. Based on the results of the research, it is concluded that the grant procedure in the Regional Office of the Ministry of Religion Affairs of North Sulawesi Province has been effective because it has fulfilled the existing components of internal control.Keywords: Internal Control, Grant Procedures
IMPLEMENTASI KEBIJAKAN ANGGARAN PENDAPATAN DAN BELANJA DESA DI DESA LOWIAN KECAMATAN MAESAAN KABUPATEN MINAHASA SELATAN Supit, Johnetha Lafani; Nangoi, Grace B.; 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.12.2.18288.2017

Abstract

The Indonesian Nation is part of the world community that has to participate in realizing a good government to support in the competition in the current era of globalization. Ministerial Regulation No. 113 of 2014 on the management of village finances. As referred to in Article 5 of the Minister of Home Affairs Number 113 of 2014 on preparing and implementing polices on the management of the Village Revenue and Expenditure Budget. Budget revenue and village spending is one of the things that must be considered to realize good governance in the village. The purpose of this study is to find out whether the implementation of revenue and expenditure budget policies runs well in accordance with Ministerial Regulation number 113 of 2014, and any constraints faced in implementing the policy of the village income and expenditure budget. The method used is qualitative descriptive method that is analyzing how the implementation of Village Revenue and Expenditure budget policy from planning to accountability. The result of the research show that the implementation of Village Revenue and Expenditure Budget policy in Lowian Village is good enough and has been in accordance with Ministerial Regulation No. 113 Year 2014 on the management of village finances but the problem is on the external side where the trees are located next to the road and plots of land owned by citizens, as well as village officials who still do not really understand the technical reporting making. Keywords: Policy Implementation, Accountability, Village Revenue and Expenditure Budget
EVALUASI EFEKTIVITAS, KONTRIBUSI DAN POTENSI PENERIMAAN PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN MINAHASA UTARA Christian, Pongtuluran Andri; Sondakh, Jullie J.; Budiarso, Novi
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.12.2.18617.2017

Abstract

Regional development needs to be run or developed as an important effort to realize broad, real and responsible autonomy. Officially, Regional Autonomy is effective in Indonesia since January 1, 2001, so that regions are required to seek alternative sources of revenue that can be used to finance regional expenditures or expenditures. Since the enactment of Regional Autonomy, local governments are granted the right, authority and obligation to manage and manage their own affairs government and local communities within the system of the Unitary State of the Republic of Indonesia. Implementation of broad autonomy, real and responsible required the ability of regions to explore their own financial resources supported by the financial balance between the Central Government and Local Government.This study aims to determine the evaluation of the effectiveness, contribution and potential tax revenues to revenue native regency north minahasa. Data analysis used qualitative descriptive data. The results of this study the authors found that the effectiveness of income changed so as to the contribution and potential of hotel tax revenues. Based on this research, it can be concluded that the company needs to increase the effectiveness of contribution and the potential of tax revenue to increase local revenue. That way the authors can provide suggestions that the government continues to improve its performance so that the professionalism of work continues to improve and the level of effectiveness that has been good to continue to consistently increase.Keywords: evektifitas, contribution, potential tax revenue, local revenue
EVALUASI PENERAPAN GOOD CORPORATE GOVERNANCE PADA PT. BNI TBK KANTOR CABANG PEMBANTU UNSRAT Frans, Jennifer Juliana; Karamoy, Herman; Tirayoh, Victorina Z.
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.12.01.17213.2017

Abstract

Implementation of Good Corporate Governance in the banking industry requires its own attention because the character of the banking industry is different from the industry in general. Good Corporate Governance is a bank governance that applies the principles of Transparency, Accountability, Responsibility, Independency, Fairness. The purpose of this study is to evaluate the application of the principles of Good Corporate Governance at PT. BNI Tbk kcp unsrat. The object of this research is PT BNI Tbk Kcp Unsrat. This research uses descriptive research design. The type of data used is qualitative data. Sources of data used are primary and secondary data. The research results show that with the implementation of the principles of Good Corporate Governance Bank BNI has applied the principle of openness well. The clarity of responsibility for the execution of functions and tasks is appropriate. Corporate responsibility is carried out in the presence of corporate social responsibility or CSR in the form of charitable activities. The Bank is managed independently in accordance with what has been implemented by BNI. Bank BNI Tbk has provided fair and equitable treatment.Keywords : Transparancy, Accountability, Responsibility, Independence, Fairness
PENERAPAN SISTEM ACTIVITY BASED COSTING SEBAGAI DASAR PENETAPAN TARIF LEMBAGA PENDIDIKAN PADA THE BRIDGE MANADO Popang, Andika Saputra; Pontoh, Winston; Rondonuwu, Sintje
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.13.02.19112.2018

Abstract

Activity Based Costing system (ABC) is an accounting system that calculates cost based on activities in a company and charge the cost to the product based on cost driver. Therefore, ABC system removes cost distortion that occurs on conventional accounting cost system, and is able to produce a more accurate cost value. This research aims to determine the difference between ABC and conventional cost system in determining the cost of goods sold in an educational institution at PT. Anugerah Bina Bersama Abadi. The results shows that cost of goods sold using the ABC system when compared to the conventional accounting cost on the English and TOEFL Class are lower, with a difference of Rp.21.746,6 and Rp.159.001,15 respectively, while higher on the Community Class with a difference of Rp.153.969,74.Rp.153.969,74.Keywords: Activity based costing, cost of goods sold
ANALISIS TINGKAT EFEKTIVITAS PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) SEBELUM DAN SESUDAH DIALIHKAN MENJADI PAJAK DAERAH (Studi Kasus di Desa Watutumou, Kecamatan Kalawat, Kabupaten Minahasa Utara) Christi, Kodoati N.; Runtu, Treesje; 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.12.2.17998.2017

Abstract

Through the implementation of law No.28 of 2009 on local taxes and lavies, the tax collection authority of the land tax and rural and urban buildings (PBB-P2) is transferred to the local government. North Minahasa district government in this case Watutumou Village is one of the villages that have potentials in the local tax sector can maximize this policy as an effort to increase acceptance in realizing development in the region. This study aims to  determine the level of effectiveness of Land and Building Tax revenues before and after diverted into local taxes in Watutumou Village, the effort made by the village government to overcome the obstacles that arise in the process of acceptance of PBB-P2 and how the role of village government in optimizing the acceptance of PBB-P2. This study used descriptive quantitative method. The collection of data in this case is interview and documentation. The result of the research note that the effectiveness of PBB-P2 before and after deverted into the criteria effective. But in the year before and after diverted, the realization of PBB-P2 didn’t reach the target specified due to certain obstacles, so it requires the effort and role of government in increasing the acceptance of PBB-P2. For the village government can further improve the acceptance of PBB-P2 with attention to human resource training, socialization and up to date data available in the village.Keywords : PBB-P2, effectiveness, village government
PENENTUAN KEPUTUSAN INVESTASI DENGAN MENGGUNAKAN INFORMASI AKUNTANSI DIFERENSIAL PADA CV. NYIUR TRANS KAWANUA MANADO Lembong, Erriana Fransiska; Tinangon, Jantje; Tirayoh, Victorina
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.13.02.19674.2018

Abstract

Decision-making is one of the functions of managers. To determine investment decisions, companies need management accounting information in which there is differential accounting information, which is useful to assist companies in choosing the best alternative among alternatives available in order to generate investment decisions that benefit the company. This study aims to determine how the effectiveness of differential accounting information to choose the best alternative among the available alternatives of renting or buying fixed assets (buildings) with the calculation of investment valuation. The object of this research is a service company engaged in transportation services and goods custody, namely CV Nyiur Trans Kawanua Manado. This research is a descriptive research with qualitative approach, and using case study method. The results showed that the differential accounting information has been effectively done by the company and the company has determined the investment decision that is renting the building among the available alternatives because it is more profitable company.Keywords: differential accounting information, determination of investment decision

Page 23 of 78 | Total Record : 777

 21   22   23   24   25 

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) Vol 12, No 2 (2017): Jurnal Riset Akuntansi Going Concern 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