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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 SISTEM PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN KARYAWAN DI KANTOR KESYHABANDARAN DAN OTORITAS PELABUHAN KELAS I BITUNG Rumondor, Nosevira H. K.; Kalangi, Lintje; Afandy, 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.13.02.19141.2018

Abstract

Income tax article 21 is the tax applicable for employee. The income of the employee is subject to withholding of Income Tax Article 21, for the company is authorized to withhold the employee’s income. The purpose of this study is to analyze whether the system of calculation and reporting Income Tax Article 21 has been in accordance with the taxation law and regulation. The research method used is descriptive qualitative method. The results obtained are based on the provision of Object of Income Ta Article 21 according to DGT Regulation PER-16 / PJ / 2016, there is still object of Income Tax Article 21 which has not been collected by the Office of Kesyahbandaran dan Otoritas Pelabuhan Kelas 1 Bitung. In terms of calculations are in accordance with the the Regulation of the Director General of Tax No. PER-16 / PJ? 2016. For the calculation of  final Income Tax Article 21 are based on Ministry of Finance (MoC) Decree PMK 262 in 2010 for the calculation of Article 21 tax for permanent employees who become the burden state budget. In terms of reporting of Periodic Tax Return, conducted by the State Treasury Office (KPN) through e-filling application on the website of the Directorate General of Taxes and has been in accordance with applicable provisions.Keywords : Income Tax Article 21, employee
EVALUASI FUNGSI AUDITOR INTERNAL DALAM PENDETEKSIAN DAN PENCEGAHAN FRAUD PADA PDAM AIRMADIDI Pua, Brenda Yusensie; Sondakh, Jullie J.; 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.12.2.17881.2017

Abstract

Internal auditors have an important role in the company such as can provide suggestions for improvement within the company to avoid fraud that can lead to losses in the company. This study aims to determine whether the internal auditors in PDAM Airmadidi already run functions well and have been able to detect and prevent fraud in the company. The method used in this research is descriptive by describing the function of internal auditor through job description and internal auditor program in detecting and preventing fraud. The result of the research revealed that internal auditor function in detecting and preventing fraud in PDAM Airmadidi that internal auditor has performed function well can be seen from the duty of internal auditor: conduct examination either routine audit or special audit in which there is assessment on control system, supervision, inspection and provide suggestions for improvement within the company. The importance of management awareness of the internal control system within the company can also help to minimize the occurrence of fraud.Keywords: Internal Auditor, Fraud, Internal Control System
PENGARUH LEVERAGE DAN FREE CASH FLOW TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN INDEKS LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN (2012-2016) Mangundap, Siska; Ilat, Ventje; Pusung, Rudy
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.13.02.19844.2018

Abstract

            This study aims to determine the effect of leverage and free cash flow on dividend policy on LQ45 index companies listed in Indonesia Stock Exchange 2012-2016. The population used in this study is the LQ45 index company listed on the Indonesia Stock Exchange 2012-2016. Method of sampling by purposive sampling according to predetermined criteria. The number of samples collected were 11 companies. Research data is secondary data obtained from Indonesia stock exchange (IDX) year 2012-2016. The collected data is analyzed by using data analysis which is done by classical assumption test before doing hypothesis testing. Hypothesis testing in this study using multiple linear regression analysis with t test, f test, and coefficient of determination. The results of this study indicate that leverage variables have a negative and significant effect on dividend policy. This suggests that leverage can affect the high dividend policy. While free cash flow has a positive and insignificant effect on dividend policy. This shows that free cash flow does not affect the high dividend policy.Keywords: leverage, free cash flow, dividend
PENGARUH KOMITMEN ORGANISASI DAN PENGENDALIAN INTERNAL TERHADAP RESIKO TERJADINYA KECURANGAN (FRAUD) DALAM PELAKSANAAN JAMINAN KESEHATAN DI RUMAH SAKIT BHAYANGKARA TK. IV POLDA SULUT Natasya, Toisuta Novenia; Karamoy, Herman; Lambey, Robert
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.12.2.18274.2017

Abstract

Fraud is an action that is often found in various organizations or agencies. By instilling a high sense of organizational commitment to each individual as well as the establishment and implementation of internal controls, it is hoped that it will create a barrier to the misuse by public servants, especially in the field of health such as doctors and other paramedics in the implementation of health insurance. This research was aimed to determine the risk of fraud in the implementation of health insurance. The population of this research is all employees who work in hospital Bhayangkara TK..IV Polda Sulut. This study used multiple linear regression method with the help of spss. The results of hypothesis shown that the organizational commitment  has no significant impact on fraud risk. Internal control give the significant impact to the risk of fraud.Keywords: Fraud, Organizational Commitment, Internal Control
ANALISIS PENGGUNAAN DAN PENATAUSAHAAN BARANG MILIK DAERAH DI PEMERINTAH KOTA MANADO Bolendea, Fikha Kristy; Ilat, Ventje; Warongan, Jessy
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.12.2.18614.2017

Abstract

Regional Property is one part of the regional Government’s assets that are very important to be used and utilized to support the running of the task principal and function of each government agency in the Permendagri 19 year 2016 on guidelines for management of regional property set up government agencies in especially the regional work unit (SKPD) which became the user of regional property to carry out the management of regional property effectively and efficiently. The purpose of this study is to determine the use and administration of local property in the City Government of Manado, especially on the Regional Financial and Asset Management Board. The method used in this research is descriptive analysis method. The results of the research show that the use and appropriation of regional property has been done in accordance with the prevailing regulations and has been running well, even in the inadequate use of assets. To the Head of Manado City BPKAD in order to continue to carry out technical training to the employees so that in the implementation of the use and administration of local property carried out property and in accordance with Permendagri 19 year 2016.Keywords:  usage and administration of regional property
EVALUASI PENERAPAN PERENCANAAN PAJAK ATAS PAJAK PENGHASILAN (PPH PASAL 25) PADA PT. BANK SULUTGO Karuniawan, Steven; Morasa, Jenny; Walandouw, Stanley Kho
JURNAL RISET AKUNTANSI GOING CONCERN Vol 12, No 01 (2017): Jurnal Riset Akuntansi Going Concern
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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

Abstract

            Tax planning is one way to optimize profits because the tax is a burden / expense that reduces revenue so that efforts to reduce tax payments are often done companies. PT.Bank SulutGo in tax payments to the government has a role as one of the largest contributor to tax revenue for North Sulawesi Because PT.Bank SulutGo is a Regional Development Bank which Labanya increase every year. The purpose of this research is to know the application of tax planning to income tax Article 25 at PT. Bank SulutGo. The object of this research is Income Statement of PT. Bank SulutGo for the year ended 31 December 2016. The methodology used in this research is qualitative research. Writing method used is descriptive method that is field study by doing observation, interview, and documentation and library study. The result of evaluation of this research is expected to give information and input for company in doing tax planning as effort of tax payment efficiency to achieve maximum profit.  But still in accordance with the provisions of the applicable taxation The conclusions of this study indicate that tax planning applied by PT. Bank SulutGo is in compliance with applicable tax laws.Keywords:Tax Planning and Income Tax Article 25
PENERAPAN ACTIVITY BASED COSTING SYSTEM DALAM MENENTUKAN HARGA POKOK KAMAR HOTEL (STUDI PADA HOTEL GREEN EDEN MANADO) Siby, Shelby Estereniy; Ilat, Ventje; Kalalo, Meily Y. B.
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.13.02.19109.2018

Abstract

The Activity of Based Costing (ABC) Method is a simple calculation to determine the cost of price / services to explain that the activity were the reason one to make rise the cost of the products, and products that consume activity.The hotel can use Activity Based Costing (ABC) System Method to determine hotel room rate because when they use the Activity economic method in detail, the quality of decision can be improve to be better and making more accurate. The purpose of this research is “to obtain the accurate information about Activity Based Costing” in counting the cost calculation rooms Hotel Green Eden Manado since from June, July, and August 2017. The method of analysis that I used is “Descriptive Analysis Method”, by conducting to interview to the hotel manager and doing the data collection regarding the costs and amounts of fees. Based on the analysis, there are find that Activity Based Costing System for the month of June. Superior room type, Deluxe room and Suite resulted that the cost of price rooms were lower to compared with the cost by hotel management. For July the calculation of the cost Superior room type was higher than the cost of calculated by the management Hotel. And for the type of Deluxe rooms and Suite rooms were lower to compared with the cost by the Hotel. And for the month of August the calculation for Superior, Suite, and Deluxe rooms resulted that the cost were higher than the cost calculation used by The Hotel Management.Keywords : Activity Based Costing,  The cost of rooms.
ANALISIS PEMOTONGAN PPH PASAL 4 AYAT 2 TERHADAP LELANG PADA KANTOR PELAYANAN KEKAYAAN NEGARA DAN LELANG MANADO Djohar, Angreani A.; Karamoy, Herman; Warongan, Jessy D.L
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

Income tax article 4 (2) is the final income tax that is the collection institutions is central government. The auction is a kind of income subject to income tax article 4 (2). The auction tax rate of 2,5% on PP RI No. 34 year 2016. Service office a wealth of state and of government agencies is Manado auction that runs the basic tasks in the field of auctions. The methods used in this research is descriptive research method is qualitative. As for the purpose of this research is to analyze system cutting the income tax article 4 (2) on auction at the service office a wealth of state and the auction Manado. Based on research results from service office a wealth of state and the auction Manado cutting of the income tax article 4 (2) is in compliance to applicable government regulations. Service office a wealth of state and the auction Manado are expected to carry out the duty taxes according government regulation and improve understanding and active in the running of government regulation.Keywords : Income Tax Article 4 (2), Cutting, Auction
EVALUASI PERLAKUAN AKUNTANSI ASET TETAP MENURUT PSAK NO. 16 PADA PT BANK MALUKU MALUT CABANG TOBELO Ruata, Deisy Seleste; Tinangon, Jantje J.; Mawikere, Lidia M.
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.13.02.19663.2018

Abstract

The Bank is a financial institution whose main function is to raise funds from the community, and also provide services in the form of banking services. A bank in carrying out an operational activity always requires a variety of equipment, equipment, vehicles, and other means in terms of supporting activities carried out called fixed assets. This study aims to see how the accounting treatment of fixed assets, whether implemented in accordance with PSAK No. 16. Type of research used by the authors is qualitative data. Data source used is primary data. The method of analysis is descriptive method. The result of the research shows that PT Bank Maluku Malut Tobelo Branch in calculating depreciation using straight-line method of accounting treatment of fixed assets in terms of distribution, measurement, valuation, and presentation there is no problem at all applied by PT Bank Maluku Malut Tobelo Branch complies with the standard statement financial accounting No. 16.Keywords : Evaluation Treatment, Accounting, fixed assets,
ANALISIS PENERAPAN SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) KEUANGAN PADA BADAN KEUANGAN DAN ASET DAERAH KABUPATEN MALUKU TENGGARA Rahantoknam, Trivena Anastasia; Tinangon, Jantje J.; Mawikere, Lidia M.
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.12.2.18058.2017

Abstract

Financial SIMDA is an application program that is shown to assist Local Government in the area of financial management. The purpose of the implementation of financial SIMDA is to produce financial statements and financial information in a timely, complete, accurate, and reliable manner in accordance with the prevailing provisions and encourage the realization of Good Governance and the implementation of regional financial management based on information technology. The purpose of this research is to analyze the implementation of Financial SIMDA in BKAD of Southeast Maluku Regency. The research method used is descriptive qualitative. The results of the research indicate that in general the staff of BKAD of Southeast Maluku Regency have understood the meaning of financial SIMDA. Factors that have to support implementation of SIMDA financial implementation that is communication, attitude / disposition and bureaucracy structure. Meanwhile, the inhibiting factor is human resources. The quality of information generated by financial SIMDA can be understood, relevant, reliable, and comparable.Keywords : Financial SIMDA,Impplementation SIMDA

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