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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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EVALUASI PELAKSANAAN PEMUNGUTAN DAN PROSEDUR PENCATATAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) DI KOTA MANADO Imon, Alfira Irene; Sabijono, Harijanto; 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.12.2.17388.2017

Abstract

Land Tax and Rural and Urban Buildings (PBB-P2) is a new type of tax for regions. The enactment of Law Number 28 Year 2009, then all revenues from UN-P2 are regional rights because the process of data collection, appraisal, determination, administration, collection/collection and service of PBB-P2 is held fully by local government (regency/municipality). The transfer of PBB-P2 management rights to local government is done no later than January 1, 2014. The purpose of this research is to know how the collection and recording procedure of Land and Rural Land and Urban Tax in Manado City. This type of research uses descriptive qualitative analysis method by describing the reality or the state of an object studied that is directly related in this research. The result of the research shows that the implementation of PBB-P2 collecting as local tax in Manado City has been running well and is in accordance with the existing procedures, although there are still shortcomings and obstacles in the implementation of the collection. Based on the accounting records of the Manado Regional Tax and Retribution Board of Manado has been implemented in accordance with Government Regulation No. 71 of 2010, although there is still a journal entry that is not applied because the journal entry is made by depositing income from the treasurer's cash to the local treasury and direct payment to the cash account areas conducted by the taxpayer.Keywords : collection, recording, PBB-P2
PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN FISKUS DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA BITUNG Tulenan, Rudolof A.; Sondakh, Jullie J.; Pinatik, Sherly
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

Taxes have been becoming one of many issues dealt in a country. One of the country’s incomes comes from taxes, without societies there will be no taxes. Taxes could be defines as a collection done by the government in the purpose of creating a prosperous society, based on the written law about collections, government does not given immediate contraception to the taxers. This research was done in Bitung City, that aim to explain about effect of  taxpayer the awareness , the quality of tax authorities services and taxes punishment for the obedience of an individual must pay. This research used quantitative research with 100 samples taken from all taxpayer population at KPP Pratama Bitung. The research’s method used in this research is double linear regression, data qualities test, classic assumptions test, hypothesis testing (subject t and subject F). This research’s method uses a SPSS software version 23. The hypothesis research’s result partially (subject t) awareness of taxpayer, tcount = 5.045 and ttable = 1.984 so Ha1 get accepted then the awareness of taxpayer impacting the must pay obedience. Tax authorities service, tcount = 1.587 and ttable = 1.984 so Ha2 denied then the tax authorities service does not impacting the taxpayer obedience. Taxes punishment tcount = 1.554 and ttable = 1.984 so Ha3 denied than the tax authorities punishment does not impacting the taxpayer obedience.Keywords : Awareness of taxpayer, Quality of Tax Authorities and Tax Punishment towards the Obedience of Taxpayer Personally.
PENERAPAN AKUNTANSI PERSEDIAAN BARANG DAGANG PADA UD. MUDA-MUDI TOLITOLI Karongkong, Kenny Regina; Ilat, Ventje; Tirayoh, Victorina Z.
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.13.02.19082.2018

Abstract

In trading company, inventory is a valuable resource as it become the larger asset than current asset. It because the primary income of the company coming from selling goods from inventory. Therefore, accounting management for the inventory is important to avoid fraud. The data for This paper is provided by a distributor company that provide a basic needs for the consumer to implement an accountable inventory management. The Object of this paper is a company name UD. Muda-Mudi Tolitoli. This paper is using a Deskriptif-Kualiatif method. This Paper conclude that UD. Muda-Mudi has implemented accountable based for their inventory management but still need an improvement about providing a division workload for entry and saving goods and income.Keyword : inventory, deskriptif kualitatif
EVALUASI PENATAUSAHAAN BARANG MILIK DAERAH MENURUT PP NO. 27 TAHUN 2014 PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KOTA MANADO Supit, Priscila T.; Tinangon, Jantje J.; Mawikere, Lidia M.
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

Administration is the activity of managing assets that includes bookkeeping, inventorying and the reporting of region’s asset according to the terms and condition that applies. Administration has an important role in policy making, as all policy will be better and more suitable with accurate and valid data that comes from the act of administration. The main objective of this research is to find out whether the managing of regionals assets towards the Financial and Asset management Agency of the City of Manado is according to Government’s Regulation No. 27 Year 2014. The method of analysis that is used on this research is the qualitative descriptive method. The result of this research shows that the administration of regional’s assets towards the Financial and Asset management Agency of the City of Manado has been implemented but not according to Government’s Regulation No. 27 Year 2014. The cause of the reporting mechanism failing to follow the Government’s regulation No. 27 Year 2014 is due to the failure of Asset management Agency of the City of Manado not having a Goods Authority. Therefore the Asset management Agency of the City of Manado needs to create the Department of Regional Technical Implementation so that the head of the department will be the Goods Authority and will be in charge of creating the semester and yearly reports. Keywords: Administration, Region’s Asset According
ANALISIS ANGGARAN KAS SEBAGAI ALAT PERENCANAN DAN PENGENDALIAN KAS PADA PT PELABUHAN INDONESIA IV CABANG BITUNG Saipi, Raquel Amelia; Tinangon, Jantje J.; Suwetja, I Gede
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.13.02.19629.2018

Abstract

PT Pelabuhan Indonesia IV Branch Bitung uses the cash budget as their management tool, for the planning and control of the company's cash in achieving the success of the objectives to be achieved by the company. The purpose of this research is to know how cash budget as a planning and control tools cash in PT Pelabuhan Indonesia IV Branch Bitung with observation period of cash budget in 2015, 2016, and 2017. In this research, using descriptive method by collecting information from research result then analyze and draw conclusion from research, method of collecting information in this research by direct interview with finance section about process of preparing cash budget. The results show that the cash budgeting process in PT Pelabuhan Indonesia IV Branch Bitung uses a buttom up budgeting approach where the budget is prepared and prepared by the parties who will implement the budget. The causes of the difference (variance) between the budget and the realization of the cash budget are internal and external factors of the firm. Planning the cash budget by estimating the cost and analysis of the company's activities and for controlling its cash budget in the form of control over good deviations is favorable or unfavorable as well as revisions to deviations that occur.Keywords: Cash Budget, Planning, Controlling
PENGARUH KODE ETIK APIP TERHADAP KINERJA AUDITOR PEMERINTAH PADA INSPEKTORAT PROVINSI MALUKU UTARA Kneefel, Engelita O.; Sondakh, Jullie J.; Mawikere, Lidia
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.12.2.17999.2017

Abstract

This research aims to and analyze the effect of APIP Ethical Codes (Integrity, Objectivity, Privacy, and Capability) through the performance of auditor in Maluku Utara Provincial Inspectorate which used quantitative method, with the multiple regression models. The research population is 44 Auditors and sampel is 44 Auditors. Primary data obtained by quistionaire distribution throughout 44 respondents which all fullfiled and operable. Independent variable of this research is APIP Ethical Codes (Integrity, Objectivity, Privacy, and Capability), and dependent variable is government performance of auditor. Regards to the result, therefore variable that APIP Ethical Codes simultaneously affect the government performance of auditor and partial that variable Objectivity affect the government performance of auditor, whereas variable Integrity, Privacy, and Capability rejected government performance of auditor.Keywords : Integrity, Objectivity, Privacy, Capability, And Performance Of Auditor
EVALUASI PENCAPAIAN LABA PADA HOTEL SAHID KAWANUA MANADO DENGAN MENGGUNAKAN ANALISIS COST VOLUME PROFIT (CVP) Bunga, Aristion; Ilat, Ventje; Afandy, Dhullo
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.13.03.19935.2018

Abstract

The problem in this research is how to evaluate the achievement of profit by using cost volume profit analysis (CVP) at Hotel Sahid Kawanua Manado, with the starting point from the backgound of competition and growth of hotels that increasingly mushrooming in Manado city. This study aims to determine the calculation and profit planning at Hotel Sahid Kawanua Manado by using sales operational data by using cost volume profit analysis (CVP) for multi product in 2015-2017, and to determine Break Even Point (BEP), profit planning and find out what level of margin of safety (minimum selling rate of company not to suffer losses) in year 2015-2017. The data used comes from literature study, observation and interview on the object of research. This data processing uses the help of Microsoft Excel 2016 program to perform the separation of semivariable costs into fixed costs and variable costs. Besed on the calculation of cost volume profit analysis (CVP), showed that Hotel Sahid Kawanua Manado has done the evaluation of the achievement of earnings well seen from the level of profit generated and the level of margin of safety is increasinng from year to year.Keywords : Cost Accounting, Cost Volume Profit Analysis (CVP), Earnings Achievement
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK REKLAME, PAJAK BUMI DAN BANGUNAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN SIAU TAGULANDANG BIARO Hebimisa, Marce Takasili; Sondakh, Jullie J.; Wangkar, Anneke
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.12.2.18529.2017

Abstract

            The Original Revenue is the receipts from the levy of local taxes, levies, wealth management,wealth management area separated, and other income. Income areas in the implementation of regional autonomy is expected to contribute in financing the public interest and the interests of individual communities. Advertisement tax, tax on land and buildings included in local taxes. The purpose of this study is to determine the level of effectiveness and the contribution of advertisement tax, land and building tax to the local revenue District of Siau Tagulandang Biaro. The method of analysis used is quantitative descriptive method, to analyze data the realization of advertisement tax, tax on land and buildings from the years 2014-2016.The results of the research the overall level of effectiveness of the advertisement tax revenue, land and building tax in the year 2014-2016 this is very effective. The contribution of advertisement tax, land and building tax in the year of 2014-2016 rated not optimal and the criteria included in the contribution is very less. Finance agency Kabupaten Siau Tagulandang Biaro preferably improve the function of the control in the collection of advertisement tax, tax on land and buildings to increase the tax contribution to Local Revenue Kabupaten Siau Tagulandang Biaro.Keywords : local Revenue, local taxes, effectiveness, contribution
ANALISIS SISTEM AKUNTANSI DAN PROSEDUR PEMBAYARAN KLAIM JAMINAN KEMATIAN PADA PT. TASPEN (PERSERO) CABANG MANADO Dady, Fransher; Ilat, Ventje; Pontoh, Winston
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

Insurance is one of the institutions that have an important role, because its activities play a role in risk protection, raising public funds from premium revenue. Guaranteed death (JKM) is one of the insurance that acts as a protection against the risk of death due to illness or work accidents in the form of death benefit. This study aims to determine the cash accounting system cash disbursements and payment procedures Claim for death (JKM)  applied by PT. Taspen (Persero) Manado Branch Office. Type of research used in this research is descriptive research type qualitative approach. The results showed that the accounting system and payment procedures for death insurance claim applied to PT. Taspen (Persero) Manado Branch Office has been effective because it has been in accordance with the theory of cash accounting system expenditure, by comparing the cash accounting system expenditure applied by PT. Taspen (Persero) Branch Manado with the theory of cash accounting system expenditure.Keywords: Cash Expenses, Payment Procedures, Death Warranty Claims
ANALISIS PERENCANAAN DAN PENGANGGARAN UNTUK ANGGARAN PENDAPATAN DAN BELANJA DAERAH PADA BADAN KEUANGAN KABUPATEN KEPULAUAN SANGIHE TAHUN ANGGARAN 2015 Barbakem, Dealice Ivana; Tinangon, Jantje J.; Sabijono, Harijanto
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 01 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.01.18819.2018

Abstract

Planning and budgeting is a part which cannot be seperated from the proccess of government financial management. Need for integrity against a schedule of planning and budgeting Anggaran Pendapatan dan Belanja Daerah (APBD), linkages planning document that one against the other, as well as effective and efficient local government solutions to constrains in the planning and budgeting of the previous fiscal year APBD to be implemented in the next fiscal year. Badan Keuangan Kabupaten Kepulauan Sangihe is a functional government part that has the task of carrying out the affairs of local governance best on the principle of autonomy and helper task in the areas of income, asset and financial management areas, so that the operations of the system of government financial arrangements in particular regions can be run well. The purpose of this research was to determine whether the proccess of planning and budgeting for Anggaran Pendapatan dan Belanja Daerah (APBD) on Badan Keuangan Kabupaten Sangihe fiscal year 2015 is in compliance with Permendagri Nomor 13 Tahun 2006.This research uses descriptive research method. The research results showed of 14 steps, 1 of which shows the time and discrepancy functions according to Permendagri Nomor 13 Tahun 2006.    Keywords : Planning, Budgeting, Regional Expenditure

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