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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 PERENCANAAN DAN PERTANGGUNGJAWABAN APBDes MENURUT PERATURAN MENTERI DALAM NEGERI NOMOR 113 TAHUN 2014 DALAM UPAYA MENINGKATKAN PEMBANGUNAN DESA Orangbio, Vega Virjinia; Tinangon, Jantje J; Gerungai, Natalia
JURNAL RISET AKUNTANSI GOING CONCERN Vol 12, No 2 (2017): Jurnal Riset Akuntansi Going Concern
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Village financial management is the whole activity which includes planning, implementation, reporting and accountability of village finances. A sound management of village finances must be managed in accordance with the rules and principles and human resource capabilities that implement them. The purpose of this study is to analyze the suitability of financial management in two inobonto villages with the rules of the minister of home affairs number 113 of 2014 which includes the activities of planning, implementation, and accountability by using qualitative descriptive research method. The results showed the regulation of the minister of home affairs number 113 of 2014 on the management of village finance in the village inobonto two subdistricts bolaang mongondow not fully implemented according to existing rules. For financial planning and execution activities in two village inobonto, not yet transparent information to the public on the budget of village expenditure income. The village financial management system in the village of inobonto 2 has not yet used the village financial system (SISKEUDES). So it is expected that in the village financial management activities in the next budget year should use the village financial system.Keywords: Village financial planning, village financial implementation, village financial accountability, APBDes Permendagri No.113 Year 2014.
PENGARUH KESESUAIAN KOMPENSASI, MORALITAS MANAJEMEN, DAN KEEFEKTIFAN PENGENDALIAN INTERNAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI PADA PERUSAHAAN KONSTRUKSI DI MANADO Alou, Shelby Defiany; Ilat, Ventje; Gamaliel, Hendrik
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.12.01.17146.2017

Abstract

Within the scope of accounting, the concept of fraud is a deviation from accounting procedures that should not be applied in an entity. Such delusions will have an impact on the financial statements presented by the company (Ariani, 2014). This study aims to examine the effect of conformity of compensation, management morality, and effectiveness of internal controls on the tendency of accounting fraud in employees of construction companies in Manado. The population in this study is a construction company in Manado. Sampling was done by purposive sampling which amounted to 4 companies. The sample of this research is 36 employees who work in the finance department at construction companies in Manado. The method of data analysis used is multiple linear regression analysis. The result of this research are: (1) compensation suitability has no effect on the tendency of accounting cheating on employees of construction companies in Manado; (2) management morality has no effect on the tendency of accounting fraud in employees of construction companies in Manado; (3) the effectiveness of internal controls has a positive and significant effect on the tendency of accounting cheating on construction company employees in Manado.Keywords: Compensation Compliance, Management Morality, Effectiveness of Internal Control, Accounting Fraud Trend
PENERAPAN AKUNTANSI PENYUSUTAN ASET TETAP BERDASARKAN PERNYATAAN STANDAR AKUNTANSI PEMERINTAH NOMOR 07 PADA DINAS PEKERJAAN UMUM PROVINSI SUAWESI UTARA Rumbaru, Sahril; Elim, Inggriani; Kalalo, Meyli Y. B.
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 02 (2018)
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Statement of Government Accounting Standards (PSAP) 07 is the accounting standard for property, plant and equipment including recognition, determination of carrying amount, accounting treatment of revaluation and impairment of carrying value of property and equipment. This study aims to determine the suitability of the application of accounting depreciation of fixed asset based on PSAP 07 at the Public Works Department of North Sulawesi Province. The data used is the report of depreciation in fiscal year 2016. The method used is descriptive analysis method. The results of the research indicate that the Public Works Agency in the application of fixed asset depreciation, the determination of depreciation value, the useful life of the asset, the use of depreciation method and the determination of the book value of the asset is in accordance with PSAP 07, however in the implementation of recording into reporting depreciation of fixed assets, has not implemented it independently but is done by the Regional Financial Management and Asset Board (BPKAD) of North Sulawesi Province somehow it is not in accordance with the assumption of entity independence in Government Regulation Number 71 of 2010 on Government Accounting Standards. It is expected that the Public Works Department of North Sulawesi Province may apply accounting for depreciation in accordance into applicable regulations.Keywords : PSAP 07, Depreciation of Fixed Asset, Implementation of Depreciation
ANALISIS PERENCANAAN PENGELOLAAN KEUANGAN DESA SESUAI DENGAN PERATURAN MENTERI DALAM NEGERI NOMOR 113 TAHUN 2014 DI DESA KAUNERAN I KECAMATAN SONDER KABUPATEN MINAHASA Walukow, Mewvi I.; Kalangi, Lintje; 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.12.2.17616.2017

Abstract

Village financial management planning is the first step in the village financial management process. This planning stage is very important because in relation to village financial management, this stage of planning is the process by which the draft APBDesa will be developed. The purpose of this research is to know the financial planning in Kauneran I village, Sonder sub-district of Minahasa regency. This research uses qualitative analysis method. The results showed that at the planning stage of village financial management in the village of Kauneran I still not in accordance with Permendagri 113/2014. This is seen in the government regulations on APBDesa that should be evaluated by the local Bupati / Walikota is not implemented at all. In addition, the lack of participation from the community also becomes another fator of constraints in the planning stages of village finance management. This indicates that the financial management of villages in Kauneran I village has not implemented a participatory principle in accordance with Permendagri 113/201.Keyword: Perencanaan Village’s Financial Management, Permendagri No. 113/2014
ANALISIS EFEKTIVITAS DAN KONTRIBUSI BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) TERHADAP PENDAPATAN ASLI DAERAH (PAD) PADA BADAN PENGELOLAAN PAJAK DAN RETRIBUSI DAERAH KOTA MANADO Mandagi, Junisa; Sabijono, Harijanto; Walandouw, Stanley Kho
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 02 (2018)
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

The land and building title transfer duty is one of the regional tax that has large contribution as the receiver of the original local government revenue.One measure of the ability of regions to exploit the income is how much the local tax sector contributes to local revenues, especially local revenues that can later be used as a source of funds / expenses to meet the needs of local spending concerned. The purpose of this research is to know the affectiveness and the contribution of the land and building title transfer duty in manado city. The method that is used in this research is descriptive with using qualitative approach. Based on the result of this research, it shows that the effectiveness of the land and building title transfer duty in 2014-2017 is rated  quite effective, while in 2016 it was decreasing in the percentage, on the other hand, the contribuction of the land and building title transfer duty in original local government revenue was unstable from year to year. Keywords: Effectiveness, Contribution, Land and Building Title Transfer Duty, Original Local Government Revenue.
ANALISIS SISTEM PEMBERIAN KREDIT PROGRAM KEMITRAAN BINA LINGKUNGAN DI PT JASA RAHARJA PERSERO SULUT Kaunang, Jessica Ch; Sabijono, Harijanto; Wangkar, Anneke
JURNAL RISET AKUNTANSI GOING CONCERN Vol 12, No 2 (2017): Jurnal Riset Akuntansi Going Concern
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Development in the field of economics is an objective to be achieved in implementing economic development programs,including the partnership program implemented by state enterprises to small businesses. The partneship program is a CSR program of SOEs as a concern to the community. This research done on the basis of program Kemitraan Bina Lingkungan (PKBL) conducted by PT Jasa Raharja Persero Manado, that aims to prevent the occurrence of non performing loans for micro and small business credit. The kind of research used is descriptitive qualitative. Preventive measures undertaken doing by visiting for every three months.Keywords: System and procedure of credit, micro and small business credit, Non performing loans.
PENGARUH UKURAN PERUSAHAAN KLIEN DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2015 Berikang, Andreas; Kalangi, Lintje; Wokas, Heince
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 03 (2018): Going Concern Vol.13 No.3 September 2018
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

The quality of an audit report on a financial statement is very important for shareholders or other third parties in making decisions. The purpose of this study is to examine the effect of client firm size and audit rotation of audit quality. Audit quality uses proxies public accounting firm size, which is measured by dummy variables using the Big Four public accounting firm and Non Big four public accounting firm, the size of the client firm was measured by calculating the natural logarithm of the firms total assets, audit rotation was measured by dummy variable. Population in this research is manufacturing firm listed in Indonesia Stock Exchange from 2012-2015, sampling method used in this research use purposive sampling method. This research is using the logistic regression analysis using SPSS 22 version. The result indicates that: (1) firm client size has significant effect towards audit quality, (2) audit rotation has no effect towards audit quality. Keywords: Audit Quality, Client Company Size, Audit Rotation, Auditor
EVALUASI PENERAPAN AKUNTANSI PIUTANG LEASING DAN PELAPORANNYA PADA PT. ASTRA SEDAYA FINANCE DI MANADO Tulangow, Erill Armando; Elim, Inggriani; Pusung, Rudy J.
JURNAL RISET AKUNTANSI GOING CONCERN Vol 12, No 2 (2017): Jurnal Riset Akuntansi Going Concern
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

The emergence of leasing institutions is an attractive alternative for entrepreneurs, because currently they use cash in cash for the companys operational activities. Through the lease they can generate funds to finance the purchase of goods with a term between three years to five years or more. The object of this research is PT. Astra Sedaya Finance Manado which is the largest automotive financing company in Indonesia. The purpose of this study is to analyze the accountability of Astra Sedaya Finance in Manado. The method used with descriptive method, with data data being used with. Which will be leased, the system of recording and reporting of leasing transactions evaluate the advantages / disadvantages of the application of accounting for lease transactions and reporting of lease transactions, and draw conclusions. The results can be seen that leasing has several types and classification and criteria to determine the accounting system. The application of accounting and reporting for lease transactions at PT Astra Sedaya Finance uses a system capital lease whereby the lease may transfer ownership at the end of the lease term. Based on aspects of Recording, reporting and disclosure, the accounting treatment of leases at PT Astra Seaya Finance is in conformity with the applicable PSAK.Keywords : Leasing, Leasing Receivable Accounting, PSAK No.30
IMPLEMENTASI PENGELOLAAN KEBIJAKAN PENGALOKASIAN DANA PAJAK DARI DANA BAGI HASIL ATAS PAJAK KENDARAAN BERMOTOR TERKAIT PERUNTUKANNYA DI PROVINSI SULAWESI UTARA George, Stevany Carla Sophia; Pangemanan, Sifrid S.; 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.12.01.17137.2017

Abstract

This research discusses about the implementation of earmarking tax on motor vehicle taxes policy that take study in the province of North Sulawesi. This research uses descriptive interpretative and qualitative method research. The purpose of this study are to know how about earmarking tax on motor vehicle tax policy and how to manages earmarking tax on motor vehicle tax in North Sulawesi. The result of this study are earmarking tax on motor vehicle tax policy already in accordance with the provisions of  Local Regulations year 2011 No. 7, the amount uses of funds to purchase the upgrading of roads maintenance has exceeded at least 10% of motor vehicle taxes. The budgets used on this tax sectors such as the programs of constructions and improvements of regional roads in North Sulawesi already include with the 10% of earmarking tax on motor vehicle tax although 90% of budget comes ftom the APBD.Keywords : Earmarking Tax, Motor Vehicle Tax
PENGARUH DEVIDEND PER SHARE DAN EARNING PER SHARE TERHADAP HARGA SAHAMPADA PERUSAHAAN GO PUBLIC DI BURSA EFEK INDONESIA Datu, Christian V.; Maredesa, Djeini
JURNAL RISET AKUNTANSI GOING CONCERN Vol 12, No 2 (2017): Jurnal Riset Akuntansi Going Concern
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Rising share price means increases the value of a company. The company can hold and invest the revenues from on pay dividend shareholders, this can be harmful to shareholders that require that the information is the main thing that EPS need to be noted and made measure that better by investors in making a decision to invest, so that it will affect the demand for the corresponding company shares which in the end will affect the share price, where when investors consider EPS companies good enough and will produce a return in accordance with the risk that will be borne our griefs, then the demand for the shares of the company will increase, which means the company share price will also increase.Keywords : Dividends Per Share, Earning per Share (EPS), Share Price

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