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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 PENERAPAN PSAK NO. 109 TENTANG AKUNTANSI ZAKAT, INFAQ/SEDEKAH PADA BADAN AMIL ZAKAT NASIONAL KOTA MANADO Arief, Sartika Wati HS; Manossoh, Hendrik; Alexander, Stanly W.
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

The role of BAZNAS in optimizing the potential of zakat in Indonesia is enormous, therefore it is important to pay attention to BAZNAS accounting and accounting activities, the lack of transparency in the Financial Report and the accountability of BAZNAZ will be the trigger of the peoples lack of confidence in distributing zakat and alms in Parties BAZNAS. Zakat funds received and distributed must have a clear and transparent accounting system that is the financial statements must be in accordance with PSAK No. 109 about the accounting of zakat infaq / alms. The objective of this research is to know and apply PSAK No. 109 on the accounting of zakat infak and alms on the financial statements BAZNAS Manado city. Methods of research analysis conducted is descriptive qualitative analysis method. The results of this research indicates that BAZNAS Manado has not applied PSAK No. 109 on its financial statements, and as well as the leadership of BAZNAS shall immediately apply PSAK No. 109 on the accounting of zakat, infaq / alms on the financial statements in BAZNAS Manado because it can provide benefits to the treasury of BAZNAS institutions and give a big effect to the public trust.Keywords : Zakat, Infaq/Alms, PSAK 109, Financial Statements
ANALISIS SISTEM AKUNTANSI PELAKSANAAN APBDes PADA PEMERINTAH DESA KOPANDAKAN I KECAMATAN KOTAMOBAGU SELATAN KOTA KOTAMOBAGU Gimon, Hadi Prabowo; Tinangon, Jantje J.; Affandi, Dhullo
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.13.02.19068.2018

Abstract

Village income and expenditure budget is one of the things that must be considered to realize good governance in the village. The purpose of this study is to analyze the adequacy of the accounting system implementation of APBDes organized by the Kopandakan I village government and whether it is in accordance with the Minister of Home Affairs No. 113 of 2014 on the management of village finances. The method used in this research is qualitative descriptive that is analyze the adequacy of accounting system implementation of APBDes. The results of the research show that 1) Internal control in terms of producing transaction evidence executed by Kopandakan I village government has been running quite well, 2) Recording of APBDes implementation in Kopandakan I village has been done well 3) Reallocation Report of Implementation of APBDes in Kopandakan Village I has been in accordance with Permendagri Number 113 Year 2014; but village officials have problems in the process of implementing APBDes in this case tax cutting activities but directly in consultation with the tax office.Keywords : Accounting system, implementation, APBDes
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT JUDGMENT PADA AUDITOR Limen, Michelle Meivina Putry; Karamoy, Herman; Gamaliel, Hendrik
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

Audit Judgment is auditor’s policy in giving an opinion on the information found along the audit process, which refers to an idea, a notion or an estimation about events that happened on the audit object. The outcome that is issued by an auditor has to be able to provide the right information and evidence thus the delivered audit judgment will be correct or will fit. Therefore, it’s important to know which factors are able to influence the audit judgment. This research aims to empirically test the influence of the pressure of obedience, task complexity and audit experience on the quality of audit judgment. Research was held on two objects, which were Ariesman Auly Public Accounting Firm Manado and Badan Pengawas Keuangan dan Pembangunan (BPKP) Provinsi Sulawesi Utara. Total of obtained samples were 30 auditors. The used sampling method was Ordinal Regression Analysis. The result of this research shows that the pressure of obedience influences audit judgment significantly, while task complexity and audit experience do not have significant influence on audit judgment.Keywords : pressure of obedience, task complexity, auditing experience, audit judgment, ordinal regression analysis
ANALISIS REALISASI ANGGARAN UNTUK MENILAI EFEKTIVITAS DAN EFISIENSI KINERJA PEMERINTAH DI DINAS PERTANIAN DAN PETERNAKAN PROVINSI SULAWESI UTARA Waney, Cindy Kareima; Saerang, David P. E.; Alexander, Stanley W.
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.13.02.19527.2018

Abstract

Good governance is an eminent issue in the management of government administration today. The implementation of local government  can not be separated from the use and utilization of budget and regional income. And every year it is always the local goverment preparing a budget plan or called regional income and expenditure budgets . The purpose of  this study analyzed the budget realization report to assess the effectineness and efficiency od government performance in aggriculture and livestock servive of North Sulawesi Province period 2012-2014. Data analysis method used is data analysis calculation of effectiveness and efficiency. Level or criteria of effectiveness of expenditure budget in agriculture and livestock service of North Sulawesi Province 2012-2014 vary for effevtive use the budget is quite effective in 2012 and 2013-2014 effective budget usage. So overall from 2012-2014, the level of effectiveness of agriculture and livestock expenditure budget of North Sulawesi Province experienced an effective increase. In the implementation of  agriculture and livestock expenditure budget  of the province of North Sulawesi in 2012-2014, already well processed and very efficient. Implementation of the 2012-2014 budget is categorized as very efficient because the efficiency level below 60%.Keywords : efficiency, effeectiveness, budget
EVALUASI MEKANISME PEMOTONGAN DAN PELAPORAN PAJAK OLEH BENDAHARAWAN PEMERINTAH PADA BADAN PERENCANAAN PENELITIAN DAN PEMBANGUNAN KABUPATEN MINAHASA SELATAN Tumbel, Arnestha; Karamoy, Herman; Tirayoh, Victorina
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.12.2.17964.2017

Abstract

Taxes are the main source of state revenue used to finance development and development. In accordance with the provisions applicable in the taxation field, the party who deducts / taxes the goods derived from the State Revenue and Expenditure Budget (APBN) is the government treasurer. Income tax liability. VAT) and. Tax collection (VAT), among others, is the withholding or collection of income tax article 21, Article 22, Article 23,. The purpose of this study is to find out how the mechanism of cutting and reporting by the National Agency for Research and Development of South Minahasa District. The method used is descriptive analysis. The results of this study indicate Research and Development Planning Agency South Minahasa regency has been carrying out obligations in cutting and article 21, article 22, PPn. However, reporting is delayed from the deadline. We recommend that the Research and Development Planning Agency of South Minahasa Regency always pay attention to the time of reporting to not exceed the time limit specified in order to avoid. Keywords: Deductions & reporting, Income tax, Value added, Government treasurer
PENGARUH ARUS KAS OPERASI DAN PERTUMBUHAN PENJUALAN TERHADAP HARGA SAHAM PADA PERUSAHAAN INDEKS LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN (2012-2016) Kumayas, Natalia Debora; Pangemanan, Sifrid; Alexander, Stanly
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.13.02.19926.2018

Abstract

              This research aims to examine the influence the effect of revenue and growth of the company on stock prices on LQ45 listed on Indonesia Stock Exchange 2012-2016. The population used in this study is the LQ45 company index listed on the Indonesia Stock Exchange 2012-2016. Method of sampling by purposive sampling according to predetermined criteria. The number of samples collected by 6 companies. Research data is secondary data obtained from Indonesia stock exchange (BEI) in 2012-2016. The collected data were analyzed using the first data analysis done by classical testing before hypothesis testing. Hypothesis testing in this research is multiple linear regression analysis with t test, f test, and coefficient of determination. The results of this study indicate that the variable cash flow positive and not significant to stock prices. This shows that the operation does not affect the high stock prices. While the growth of positive and significant sales to stock prices. This suggests that sales growth is driving high stock prices low.keywords: Operating cash flow, sales growth, stock price
EVALUASI SISTEM PENGENDALIAN INTERN (INTERNAL CONTROL) TERHADAP KINERJA DINAS PEKERJAAN UMUM PROVINSI SULAWESI UTARA Turangan, Julia Christina; Saerang, David Paul Elia; 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.12.2.18432.2017

Abstract

Implementation of internal control system is needed so that activities can be implemented effectively and efficiently, and generate a reliable reports. As one of the public sector organization, Dinas Pekerjaan Umum Provinsi Sulawesi Utara also requires internal control for the effectiveness and efficiency of their activities and produce a reliable reporting to reduce abuse of authority from irresponsible parties. The purpose of this research is to evaluate the system of internal control on performance of Dinas Pekerjaan Umum Provinsi Sulawesi Utara. The method that used in this research is qualitative research methods with data analisys technique is data reduction, presentation of data, and conclusions. The results of this study are internal controls applied by Dinas Pekerjaan Umum Provinsi Sulawesi Utara has been effective and adequate. Realization of expenditure Dinas Pekerjaan Umum Provinsi Sulawesi Utara from 2013 to 2015 has been effective.Keywords : Evaluation, Internal control, Performance
ANALISIS PERLAKUAN AKUNTANSI ATAS PERSEDIAAN BARANG JADI SESUAI DENGAN PSAK NO.14 PADA PT.FORTUNA INTI ALAM Karundeng, Angellica; Saerang, David; Gamaliel, Hendrik
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

So that researchers are encouraged to conduct research whether the accounting treatment of methods of recording, assessment, measurement and disclosure of finished goods inventory at PT. Fortuna Inti Alam has complied with PSAK No.14. This research uses qualitative approach, The types of data collected are primary and secondary data. This study concludes that the accounting treatment of the method of recording, valuation, and measurement of finished goods inventory in PT. Fotuna Inti Alam is in accordance with PSAK No.14 but there are errors in the disclosure of inventory at PT. Fortuna Inti Alam because the company only discloses finished goods inventory in its balance sheet.Keywords : Accounting Treatment, Finished Goods Inventory, PSAK No.14
ANALISIS KONTRIBUSI DAN PELAPORAN PAJAK HOTEL DAN PAJAK AIR TANAH TERHADAP PENDAPATAN ASLI DAERAH KOTA MANADO Ruung, Novianti Valentin; Ilat, Ventje; 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.12.2.18636.2017

Abstract

The Indonesian government imposed a policy of regional autonomy with the aim to facilitate local governments regulate local affairs indenpently.  Manado city is one of the areas that implement decentralization policy and requires a lot of funds to finance regional development. The biggest potential possessed Manado city in the financingof regional expenditures derived from local taxes and are expected to ptovide the largest contribution in PAD. This study aims to determain the amount of contribions hotel tax and groundwater tax and to analyze hotel tax and groundwater tax  the city of Manado. Methods of data analysis in this research is descriptive analysis. Based on the analysis the average  contrition colletion hotel and  groundwater tax city parking tax is lack and for hotel tax and groundwater tax reporting mechanism are alredy well underway.Keywords : contribution, reporting, hotel tax, groundwater tax
ANALISIS PENERAPAN PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 TERHADAP PERTUMBUHAN JUMLAH WAJIB PAJAK DAN PENERIMAAN PPH PASAL 4 AYAT (2) Dunggio, Jelly Anggraeni; Elim, Inggriani; Mawikere, Lidia
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 Government through the Directorate General of Taxation has stipulated Government Regulation (PP) Number 46 Year 2013 concerning Tax on MSMEs. In helping small and medium economic activities, the government provides tax services for the UMKM Taxpayers with a 1% tax rate charged on the gross sales cycle of up to Rp 4.8 billion per year. This study aims to explain the growth of the number of taxpayers, before and after the application of PP. No. 46 Year 2013, also aims to explain the acceptance of Income Tax Article 4 Paragraph (2) in the working area of KPP. Pratama Luwuk. This research uses descriptive qualitative analysis method. The results of this study indicate that after the application of PP. No. 46 Year 2013 has decreased the growth of taxpayers by -2.43%, while the average income tax Article 4 Paragraph (2) from PPh UMKM for forty-two months since the implementation of PP. No. 46 Year 2013 is 2.58% with Very Less criteria. In the future, the government especially KPP Pratama Luwuk must be more active and keen in exploring the potential of tax revenue and maintain performance in managing tax revenue, and to evaluate the implementation of PP.No. 46/2013 as the next policy review.Keywords: Government regulation No.46 of 2013, income tax, receipt.

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