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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 POTENSI DAN EFEKTIFITAS PAJAK DAERAH ATAS RUMAH KOS DI KOTA KOTAMOBAGU Londa, Sugaray Emmanuelle; Kalangi, Lintje; Pangerapan, Sonny
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.12.2.18141.2017

Abstract

Increased Local Revenue is highly determined by its components, such as local taxes, and local taxes are also determined by the components of the tax itself. The boarding house is one of the tax types incorporated in the hotel tax as stipulated in Law no. 28/2009 concerning Regional Taxes and Regional Levies on the provisions of which the hotel reads is the facility of providing lodging services, lodging including other related services with fee, which includes as well as motels, guesthouses, tourism huts, pensions, lodging houses and the like and boarding houses with more than 10 rooms. The purpose of this study is to determine the potential and effectiveness of local taxes on boarding houses in Kotamobagu City. The method used in this research method is qualitative. Tax receipts earned from 5 months will potentially increase PAD. As well as tax collection of boarding houses in Kotamobagu City experienced an effective increase in the first 5 months. The researcher concludes that the boarding house tax has big enough potency to be developed by Kotamobagu City Government where the Revenue Service, Finance and Regional Asset itself, with taxable boarding house can increase PAD Kotamobagu City.Keywords: PAD, Rumah Kos
ANALISIS INTERNAL CONTROL PENJUALAN PROPERTI PADA PT. CIPUTRA INTERNASIONAL Palimbong, Desi Diyanti; Karamoy, Herman; 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

Sales is one of the important aspects for the continuity of the company, because of the companys sales earn profit, so the system and control is very important to control the sales activity. The purpose of this research is to analyze the internal control at PT. Ciputra International. Writing method in this research use Descriptive research with data collection method that is interview and observation directly. The results of this study are expected to assist and evaluate the company in the application of sales control procedures. Based on the results of research that the application of control at PT. Ciputra International has complied with generally accepted standards where authorization systems in the sales process become the main guidelines involving marketing, financial, legal, and corporate divisions that are closely interconnected so that the system will react dynamically if there is a change in the sales process. In such cases, the control of the sales process can be controlled effectively and efficiently in accordance with the provisions that become the companys procedure.Keywords: Internal Control and Sales.
EVALUASI PENERAPAN AKUNTANSI ATAS ASET TETAP (KONTAINER) PADA PT MERATUS LINE CABANG BITUNG Helen, Rumayar Angela Natesha; Saerang, David Paul Elia; Pangerapan, Sonny
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.12.2.18586.2017

Abstract

Fixed assets are the most instrumental in supporting the operational activities of the company, fixed assets are used to run the business operations of the company to produce goods or services. Therefore, it is necessary to apply a fixed asset accounting to avoid the occurrence of errors that will affect the financial statements for financial statement information will impact as a decision-making material. The purpose of this research is to know the company's policy regarding the application of fixed asset accounting based on Statement of Financial Accounting Standards. The analytical method used by the author is descriptive analysis with qualitative approach, using direct interview technique, documentation and email. From the results of the study can be concluded that the company run accounting activities guided by accounting policies that have led to Statement of Financial Accounting Standards about fixed assets.Keywords : Fixed Assets, Statement of Financial Accounting Standards
EVALUASI PENERAPAN SISTEM AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA PT. CIPUTRA INTERNASIONAL CABANG MANADO Katili, Indra Ningsih; Morasa, Jenny; Budiarso, Novi S.
JURNAL RISET AKUNTANSI GOING CONCERN Vol 12, No 01 (2017): Jurnal Riset Akuntansi Going Concern
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Every organization requires an information system to facilitate the activities that have been planned and supervised to control the financial cash flow of the company, The purpose of this study was to know how the accounting information system of cash receipts in the department of PT. Ciputra International Manado branch, by tracking network accounting procedures that make up the system of cash receipts. The method used descriptive analysis method which research began by collecting and filtering the entire incoming information thoroughly and detail later elaborated in order to obtain a clear picture. The results showed that the accounting information system of cash receipts at the hospital department of PT. Ciputra International Manado branch is adequate because they were appropriate and meets the essential elements of an accounting information system that is human resources, equipment, forms or documents, records, procedures and reports. cash receipts and disbursements procedures have been arranged and done his best to avoid distortions that might occur, so that to date accounting information system cash receipts and disbursements in the department of PT. Ciputra International Manado branch can be done effectively. The solution is management, should implement every part to running the task as the authority.Keywords: accounting information systems, cash receipts
FLYPAPER EFFECT ATAS DANA ALOKASI UMUM DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA MODAL KABUPATEN/KOTA DI PROVINSI MALUKU UTARA Karwur, Jesiska C; Ilat, Ventje; Warongan, Jessy D.L
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.13.02.19104.2018

Abstract

This research is aimed examine whether the General Allocation Fund and Regional Real Income effect the Capital Expenditure Regrency/City in the Province of North Maluku and to analyze the possibility of the accurrence of flypaper effect to the Capital Expenditure of Regrency/City in the Province of North Maluku in 2014-2016. The Population of this research is report on realization of regional budjet and expenditure budjet (APBD) Regrency/City in the area of North Maluku Province. This sample use with method pusposive sampling and the number of samples are 30 data. The data that was used are secondary datas which has been obtained from the report on realization of regional budjet and expenditure budjet (APBD) Regrency/City in the Province of North Maluku from 2014 to 2016 which have been obtained from Badan Pusat Statistik (BPS) Maluku Utara. The data analysis instrument that was use in this research is the multiple linear analysis. The results shows that : 1) The General Allocation Fund has significant influence to the Capital Expenditure Regrency /City in the Province of North Maluku. 2) The Regional Real Income fund has no significant influence to the Capital Expenditure Regrency/City in the Province of North Maluku. 3) The flypaper effect has occurred on capital expenditure of Regrency/City in the Province of North Maluku.Keywords: General Allocation Fund (DAU), Regional Real Income (PAD), flypaper effect
ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 PEGAWAI TETAP PADA PT. BANK RAKYAT INDONESIA KANTOR Baguna, Nabella L; Pangemanan, Sifrid S.; Runtu, Treesje
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.12.2.17685.2017

Abstract

Income Tax Article 21 is tax payableon income which becomes the obligation of Taxpayer to pay it. Such income is in the form salaries, honoraria, allowances and other payment of any kind in respect of employment, services or activities performed by an individual Taxpayer in the country. The law used to regulate the amount of tax rqate, the procedure of payment and tax reporting is an Act No. 36 of 2008. The purpose of this study is to find out how the Calculation and Reporting Income Tax Article 21 At PT. Bank Rakyat Indonesia Branch Manado. Method of analysis used in thes research is decriptive method is to discuss of the problem by collection, decompile, calculate, compare, and explain a situation so that it can be drawn conclusions that include calculation and reporting Article 32 of permanent employees at PT. Bank Rakyat Indonesia Branch Manado. Based on the result of the study found the there is a mistake in the Calculation of Income Tax Article 21 at PT. Bank Rakyat Indonesia Branch Manado, resulting in the overpayment resulting in taxpayer incur losses.Keywords: Accounting, Income Tax Article 21
ANALISIS PENERAPAN OPERATING LEASE BERDASARKAN PSAK. NO 30 PADA PT. YOSEPHA MANOKWARI Jones, Tifani; Pangemanan, Sifrid S.; Tangkuman, Steven J.
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.13.02.19634.2018

Abstract

PT. Yosepha is a company engaged in the services of contractors and suppliers who also have additional business to support the company and increase profits are rental of fixed assets. Type of lease applied by PT. Yosepha is an operating lease. Operating lease is an ordinary lease, whereby at the end of the lease term there is no option rights for the lessee or heavy equipment leased to remain owned by PT.Yosepha. In the lease activities conducted by PT.Yosepha must comply with the applicable accounting standards set out in statement of financial accounting standards number 30, because it is very impact on the financial statements generated by PT.Yosepha. The purpose of this study is to determine whether the application of lease accounting on PT.Yosepha has been in accordance with the statement of financial accounting standards number 30 and how the effect on the financial statements. The method used in this research is descriptive study. The result of the research is where PT.Yosepha has not totally applied lease accounting in this case that is operating lease in accordance with statement of financial accounting standards number 30  because there is a mistake in the disclosure and reporting so that the resulting financial statements are not clear so that it is not in accordance with applicable standardsKeywords: Operating Lease, Statement of Financial Accounting Standards Number 30, Financial Statement
ANALISIS SISTEM KEBIJAKAN PENGEMBALIAN KELEBIHAN PEMBAYARAN WAJIB PAJAK ORANG PRIBADI MELALUI RESTITUSI DAN KOMPESANSI DI KPP PRATAMA MANADO Lempas, Bryan S; Runtu, Treesje; Pusung, Rudy 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.12.2.18032.2017

Abstract

Tax is a source of revenue to finance all State expenditures including expenditures for development and expenditure in improving the welfare and quality of Human Resources (HR). The tax contribution in funding State expenditures continues to increase and requires support in the form of raising public awareness to meet its tax obligations. This research was conducted in Manado City, where this study aims to examine the return of overpayment. The research method used is descriptive analysis research. Result of research indicate that KPP Pratama manado give good service for taxpayer individual who apply for restitution of amount of tax debt paid by public also must know that even if money have entered to treasury state if proved there is more pay then State treasury also willing to reverse or compensate for other types of taxes. The refund of the tax payment is a refund of tax overpayment that has been assumed is really a tax that is more paid.Keyword : Refund of overpayments, restitution, and compensation of individual taxpayers
PERSEPSI AUDITOR DAN MAHASISWA AKUNTANSI TENTANG FUNGSI MICROSOFT EXCEL YANG DIBUTUHKAN UNTUK BERKARIR SEBAGAI AUDITOR (STUDI PADA BPK RI PERWAKILAN PROVINSI SULUT DAN FEB UNSRAT) Kuyotok, Weni Cikita; Sabijono, Harijanto; Tirayoh, Victorina Z.
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.13.03.19943.2018

Abstract

Computer technology is very helpful in the work, one of which is microsoft excel. This study aims to determine which functions of microsoft excel that always used, considered important and need to be mastered for a career as an auditor. The object of research in this research is BPK RI Representative of North Sulawesi Province and Faculty of Economics and Business of Sam Ratulangi University. The method of analysis used in this study is descriptive analysis whose purpose each data collected analyzed and then drawn a conclusion, the type of research used is descriptive quantitative. The results of this study indicate that the basic functions, formats function and filters and sorting data is a function that is always used by auditors. Further basic functions, filter and sorting data, format functions, and keyboard shortcuts are a very important function for the auditor. Finally basic functions, filter and sorting data, format functions and keyboard shortcuts are functions that are highly controlled by auditors. Just keep in mind that for the level of importance, there is a difference between the perceptions of junior team auditors and senior team auditors. The difference is that only senior team auditors think that keyboard shortcuts are a very important function, while junior team auditors think that keyboard shortcuts are limited to important functions only. For accounting students only keyboard shortcuts which is a function that is always used. Furthermore there are six functions that are considered very important by accounting students are basic functions, keyboard shortcuts, format functions, charts and graphs, filter and sorting data, and financial functions. Recent functions that are highly controlled by accounting students are basic functions, keyboard shortcuts and format functions.Keywords: Functions of Microsoft Excel, Auditor, Students
ANALISIS PERHITUNGAN PPH PASAL 21 TERHADAP PEGAWAI TETAP ATAS BERLAKUNYA PMK RI NO: 101/PMK.010/2016 TENTANG PTKP STUDI KASUS PADA PT. BANK SULUTGO CABANG TAHUNA Pangandaheng, Vinry Y; Elim, Inggriani; Wokas, Heince R. N.
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

Tax is a compulsory contribution to a country that is indebted by an individual or a coercive body under the Act, without obtaining direct remuneration and being used for the purposes of the state to the greatest possible prosperity of the people. This study aims to find out and analyze the calculation of income tax (PPh) article 21 on permanent employees on the enactment of new regulations PMK No: 101 / PMK.010 / 2016 in the interest of tax payments efficiently in PT. Bank SulutGo Tahuna Branch. This research uses descriptive method with qualitative approach. Based on the results of research, it is concluded that the calculation and reporting of Article 21 Income Tax at PT. Bank SulutGo Branch Tahuna has been in accordance with the Law No. 36 of 2008 and the procedures set forth in the Tax Regulations applicable in Indonesia, and PT. Bank SulutGo Branch Tahuna has done the calculation of PTKP in accordance with Regulation of the Minister of Finance of the Republic of Indonesia No: 101 / PMK.010 / 2016.Key Words : Calculation, Income Tax Article 21, PMK No: 101 / PMK.010 / 2016

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