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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 PENGUKURAN KINERJA KEUANGAN PADA PEMERINTAH KOTA TOMOHON Sumual, Christian D.; Kalangi, Lintje; 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.12.2.18133.2017

Abstract

Information generated from financial statements will be useful if the information is understood and used by users in analyzing a report and management of local finances. For that we need to measure the financial performance of the government, how far the progress achieved by the government of Tomohon. The research was conducted in the financial management, revenue and assets of Tomohon. The data used is quantitative in the form of Budget Realization Report (LRA), the method used is quantitative to measure financial performance with Financial ratios. The results show that the financial performance of Tomohon is not good, where the financial performance in 2013-2016, for the effectiveness ratio is above 90% -100%. While the efficiency ratio and the independence ratio per year are not running well. Keywords: Influence of  financial performance measurement
ANALISIS PENERAPAN PSAP NO. 07 TENTANG AKUNTANSI ASET TETAP PADA KANTOR BADAN DIKLAT PEMERINTAH PROVINSI SULAWESI UTARA Engka, Fresly Kornelius; Tinangon, Jantje J.; 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.12.2.17385.2017

Abstract

Statement of Government Accounting Standards (PSAP) 07 is the standard for the accounting of fixed assets include the recognition, the determination of the carrying value, the accounting treatment of the revaluation and impairment of the carrying (carrying value) of fixed assets. Fixed assets have a very important role and should be managed well in order to produce reliable information in the financial statements. This study aims to determine the suitability of adoption of a PSAP 07 on fixed asset accounting in the Kantor Badan DIKLAT Provinsi Sulawesi Utara. The method used is descriptive analysis method. The results showed Badan DIKLAT in the application of accounting of fixed assets, namely the classification, recognition, measurement / assessment, depreciation record, expenses after the acquisition, termination and release, as well as the disclosure is in accordance with the PSAP 07,  but is need to know,  Badan DIKLAT use SIMDA application to record the depreciation fixed asset.Keywords : Aplication, Analysis, PSAP 07, Fixed Asset
ANALISIS PENGARUH ASPEK KEPERILAKUAN TERHADAP SISTEM AKUNTANSI (STUDI KASUS PADA PT. SINAR GALESONG PRIMA DI MANADO) Mogontha, Wulan; Nangoi, Grace B.; Gerungai, Natalia
JURNAL RISET AKUNTANSI GOING CONCERN Vol 12, No 2 (2017): Jurnal Riset Akuntansi Going Concern
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Accounting is information or, to be specific, accounting system. Accounting  System has important role in a company where the success of an accounting system depends on the human behavior as respond giving user. Therefore, there should be a necessary consideration regarding behavioral aspect in running an accounting system whereas be behavioral accounting is focusing on accountant’s and auditor’s decision making wether the system is run according to the company’s procedure and their objective as well. This research is aimed to analize the effect of behavioral aspect on accounting system run by PT Sinar Galesong Prima in Manado as a trading company. The method of analysis applied is multiple linear regression. The result of the conducted research shows that behavioral aspect (Attitude, Motivation, Perseption, Emotion) is not significantly affected the accounting system run by the company. It is expected that the company would give more concern, particularly to the behavioral aspect in applying the existing system so that in the future, the accounting system in the company could run effectively and efficiently according to the company’s objective.Keywords : Accounting System, Behavioral Accounting, Attitude, Motivation, Perpseption, Emotion.
ANALISIS SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL PERSEDIAAN BARANG PADA TOKO CAMPLADEAN MANADO Otinur, Faujan; Pangemanan, Sifrid S.; Warongan, Jessy
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.12.01.17202.2017

Abstract

The accounting information system and the system of Internal control is a component that collect, classify, process, analyze and combine the relevant financial information for decision making the outside parties (suc as Government, community, investors, and creditors) parties in (especially management). Campladean Manado is a merchant selling sports equipment with various brands and types of goods so that it has a stockpile of goods quite a lot. This research aims to analyze accounting information systems inventory and enacted on Campaldean Manado. This research uses descriptive research method. Research results showed the accounting information system on Campladean Manado are still using manual systems of internal control systems but very helping and supporting accounting information systems in Manado in Campladean minimize the occurrence of errors in system of inventory items.Keywords: Accounting information systems, Interalcontrol systems supplies.
ANALISIS PENERAPAN PAJAK PERTAMBAHAN NILAI PADA PT. NENGGAPRATAMA INTERNUSANTARA Daud, Andromedha; Sabijono, Harijanto; Pangerapan, Sonny
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.13.02.19087.2018

Abstract

Tax is one of the very potential and quite dominant revenue because it has the function of budget and regulations. Taxation in which there is a VAT element is also part of the government's fiscal policy because one type of tax imposed by the government is Value Added Tax (VAT). The purpose of this study is to determine the application of Value Added Tax conducted by PT. Nenggapratama Internusantara. Based on the results of the research, the Application of Value Added Tax PT. Nenggapratama Internusantara is in conformity with Law no. 42 of 2009. The accounting treatment of Value Added Tax by PT. Nenggapratama Internusantara as a taxable entrepreneur is in accordance with Law no. 42 of 2009 which is 10% for domestic delivery.Keywords:  Value Added Tax (VAT), Input Tax, Output Tax
EVALUASI PENERAPAN DANA KAS KECIL PADA PT. PUTRA KARANGETANG Wongkar, Mega Eliza; Nangoi, Grace B.; Tangkuman, Steven J.
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.12.2.17684.2017

Abstract

Petty cash is a cash amount owned by the company and is held or managed by a cashier whose function is to pay or finance expenses that are relatively small and tend to be routine and are immediate. The object of this research is PT. Putra Karangetang. The purpose of this research is to study how the application of accounting petty cash at the company. A data analysis method used in this research is descriptive method, which is carried out by means of collecting data related to problems encountered and serves the description of how to systematically and accurately about the facts, the nature of the relationships between phenomena investigated in a company. The results showed that the method used in the completion of petty cash fund by PT. Putra Karangetang is the fluctuation fund method, where in this method the balance of the petty cash account is not fixed (fluctuate), the number of refund is not in accordance with the expenditures of petty cash.Keywords : Accounting, Petty cash fund
ANALISIS PERLAKUAN AKUNTANSI DAN PELAPORAN HIBAH PADA KANTOR WILAYAH KEMENTERIAN AGAMA PROVINSI SULAWESI UTARA Abdul, Sri Devi; Alexander, Stanly; Gamaliel, Hendrik
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.13.02.19633.2018

Abstract

A grant is a form of assistance that does not have to be returned and does not bind a given party to a specific commitment. The provision of money, goods or services must be viewed long-term impact and should still pay attention to the independence of the nation and the independence of the government. Governments may also provide grants to governments of other countries, international organizations, local governments, enterprises, institutions or communities for the purpose of humanitarian solidarity, welfare improvement and other economic and social objectives. Grant giving must be done by taking into account aspects of needs, and justice. This study aims to determine the accounting treatment of grants and grant reporting at the Regional Office of the Ministry of Religious Affairs of North Sulawesi Province The research method used in this thesis research is descriptive method whose purpose each data collected analyzed then drawn a conclusion and type of research used is qualitative descriptive. The results obtained that the accounting treatment of grants at the Regional Office of the Ministry of Religious Affairs of North Sulawesi Province has been accrual based and reporting is in accordance with Governmental Accounting Standards Technical Bulletin number 13 which regulates the accounting and reporting of Ministries / Institutions.Keywords: Analysis, Accounting Treatment, Grants
EVALUASI SISTEM INFORMASI MANAJEMEN DAN AKUNTANSI BARANG MILIK NEGARA (SIMAK BMN) PADA KANTOR IMIGRASI KELAS II TAHUNA Majampoh, Greise; Saerang, David Paul Elia; 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.12.2.18018.2017

Abstract

The State Property Management and Accounting Information System is a technology based apllication system implemented in the Class II Tahuna Immigration Office, with the aim of dealing with administration mainly covering state-owned assets. This study aimsto evaluate the performance of SIMAK BMN insupporting asset inventory at Tahuna Immigration Office. The research method is case study using descriptive research method. The data used are secondary data and primary data. With the technique of collecting interview data and documentation. The results of this study revealed that the work of SIMAK BMN can be viewed from the quality of information, Timeliness, ease of use SIMAK BMN and supporting and inhibiting factors. Of the four (4) points it is found that in the quality of information generated SIMAK BMN is very influential on the financial statements Immigration Office Tahuna, but there are still some factors that inhibit the work of SIMAK BMN from SIMAK BMN and SIMAK BMN which is often wrong in the error.  Keywords: Management Information System and Accounting of State Property (SIMAK BMN)
PENGARUH INTEGRITAS, KOMPETENSI, DAN PROFESIONALISME TERHADAP PRODUKTIVITAS KERJA KARYAWAN BAGIAN AKUNTANSI PADA PT. BANK MANDIRI (PERSERO) TBK MANADO Rani, Falentina K. G.; Lambey, Linda; Pinatik, Sherly
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.13.03.19942.2018

Abstract

The succeed of company is determined by the existing of human resources. Furthermore, high qualified competences and professionalism of human resources can improve work productivity. This research is aimed to know the influence of integrity, competences, and professionalism to accounting employees’ productivity at PT. Bank Mandiri (Persero) Tbk Manado. This is a quantitative causal research. Data were collected by questionnaires and interviews. This study employed 36 respondents. Data were analysed by multiple linear regression analysis. Regression equation result is Y = -13,193 + 0,590X1 + 0,239X2 + 0,817X3 + e. Results show that integrity, competences, and professionalism influence employees’ productivity.  Keywords: Integrity, Competences, Professionalism, and Work Productivity
IMPLIKASI PEMBERIAN KOMPENSASI TERHADAP DISIPLIN KERJA PEGAWAI (STUDI KASUS DI FAKULTAS EKONOMI DAN BISNIS UNSRAT) Setiawan, Anggun; Saerang, Ivone; Kojo, Christoffel
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.12.2.17396.2017

Abstract

 Top of FormThe main question in this study is whether the provision of compensation affect the discipline of work, especially on the study staff at the Faculty of Economics and Business UNSRAT. Based on the background and the formulation of the above problems, this study aims to determine and analyze the effect of compensation on the discipline of employee work studies at the Faculty of Economics and Business UNSRAT. Researchers took data using questionnaires on the civil servants of the study of Faculty of Economics and Business UNSRAT which amounted to 41 people. The research variable that the adoptive researcher is compensation and work discipline with primary data collected through questionnaire and using quantitative descriptive analysis technique. For simple linear regression test found value of constant equal to 7,686 which mean when giving of compensation (X) equal to zero hence work discipline (Y) equal to 7,686. Regression coefficient value found at 0.619 positive value so it can be concluded that the compensation has a positive effect on work discipline. The value of regression coefficient also shows if the variable implication of compensation increases 1 unit then the work discipline will rise by 0.619. The value of correlation coefficient of 0.624 menunujukkan there is a strong relationship between the two variables with the value of coefficient of determination of 0.389 which means the variable implications of compensation affect 38.9% of the discipline of work. The researcher then tested the hypothesis by looking at the value of T arithmetic and found 4.983 which is much higher than the value of T table for n 41 of 1.638 so it can be concluded that Ha accepted and H0 rejected or in other words the Implication of Compensation (X) Work Discipline (Y). Through the process of collecting data and testing with quantitative methods the researcher then concluded that the implication of compensation has a positive and significant effect to the work discipline on civil servant studies in the Faculty of Economics and Business UNSRAT.Bottom of FormKeyword : Implication, Compensation, Work Discipline, Civil Servant

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