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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 PENGARUH KOMPETENSI PEGAWAI PAJAK, KINERJA PEGAWAI PAJAK, DAN KUALITAS LAYANAN PEMBAYARAN PAJAK KENDARAAN BERMOTOR TERHADAP KEPUASAN WAJIB PAJAK DI KANTOR SAMSAT KABUPATEN MINAHASA TENGGARA Potalangi, Vinda Vebianti; Alexander, Stanly W.; Rondonuwu, Sintje
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.12.2.18175.2017

Abstract

   Taxpayer satisfaction is the feeling of pleasure that the taxpayer obtains after performing his obligations in paying taxes, then comparing expectations with the performance provided by the tax officials. Taxpayer satisfiction may be affected by the competence of tax employees, the performance of tax employees, and the quality of tax payment services in this case, namely motor vehicle tax. The purpose of this study is to determine the effect of the competency of the tax employee, the performance of the tax employee, and the quality of the motor vehicle tax payment service to the taxpayer satisfaction registered in the SAMSAT office of the Southeast Minahasa Regency.This type of research is quantitative research. The population in this study are all taxpayers who pay their motor vehiclle tax at the SAMSAT office of Southeast Minahasa Regency. The sample in this study amounted to 100 respondents. This study used multiple linier regression that the competence of  employee tax (X1), employee performance tax (X2), and quality of motor vehicle tax payment service (X3) has an influence on taxpayer satisfactio.Keywords: Competence of Employee of Tax, Performance of Tax Officer, Quality of Tax Service of Motor Vehicle Tax and Taxpayer Satisfaction.
PENGARUH INTEGRITAS DAN KREATIVITAS KONSULTAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Katuuk, Djuliana; Manossoh, Hendrik; Walandouw, Stanley Kho
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.12.2.17383.2017

Abstract

Taxes have a major influence on state revenues. With the tax system in Indonesia is considered to have a high complexity of the number of regulations that often change from time to time make taxpayers need other parties to conduct self assessment system that is tax consultant. Tax consultants as professionals who offer services in the field of taxation should have the creativity in this case solves the problem of taxation of clients but cannot be separated from it must be integrity according to ethical principles.The purpose of this study is to determine the influence of the integrity and creativity of tax consultants simultaneously and partially to taxpayer compliance. Respondents in this study are taxpayers users of tax consultant services in Manado. Analytical technique in this study using multiple regression analysis using quantitative data with survey approach using questionnaires research instrument with the sample used as much as 48 respondents. Based on the statistical test, the results of this study indicate that the tax consultant's integrity and creativity of tax consultants simultaneously and partially have an influence on taxpayer compliance. So it can be concluded Tax Consultant has influence in improving taxpayer compliance.Keywords : Integrity, Creativity, Tax Consultant, Taxpayer Compliance
EVALUASI PENERAPAN GANTI UANG DI DIREKTORAT LALU LINTAS POLDA SULAWESI UTARA Ardilina, Isma; Runtu, Treesje; 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.13.03.20277.2018

Abstract

Spending treasurer filed SPP-UP the beginning of each fiscal year after the issuance of the Decree on the magnitude Regional Head UP. At the time of Money Supply has been use spending treasurer may submit SPP-GU with a number of different use of Money Supply SPJ which has been passed in a specific time period. PERMENDAGRI N0. 13 of 2006 and PERMEENDAGRI No.55 of 2008 has given a detailed regulation on the administration and preparation of money supply and change of money supply. The purpose of this study was to know implementation of change money of traffic directorate is in compliance with applicable regulation or contrary to existing rules. The analysis method used in this research using descriptive qualitative. The result shows that Traffic Directorate Polda Sulut has made the application of money change in the directorate in accordance with applicable regulation.Keyword: Treasurer, Money Supply, Change Money
PENGARUH PENGGUNAAN TEKNOLOGI INFORMASI DAN KEAHLIAN PEMAKAI TERHADAP KUALITAS INFORMASI AKUNTANSI (STUDI EMPIRIS PADA PEMERINTAH KABUPATEN MINAHASA SELATAN) Jansen, Cornelia Ferny; Morasa, Jenny; Wangkar, Anneke
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.13.03.19994.2018

Abstract

Information is the result of data processing that gives meaning and benefit. Thus, information systems have an important role in relation to the quality of accounting information. The growing information system used then the resulting information will be better and will provide various facilities on the activities of government agencies in order to improve the quality of accounting information. This study aims to determine how the influence of the use of information technology and user expertise on the quality of accounting information. The sample in this research consist of 30 SKPD in South Minahasa Regency. Data analysis technique used is multiple linear regression analysis. The results showed that the use of information technology has a significant positive effect on the quality of accounting information as well as the expertise of users who have a significant positive effect on the quality of accounting information.Keywords : Information, Information Technology, User Expertise, Quality Accounting Information
ANALISIS PROSEDUR PEMUNGUTAN DAN KONTRIBUSI BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA BITUNG Damanik, Crysty Hanna; Sabijono, Harijanto; Pontoh, Winston
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.13.03.20103.2018

Abstract

            Tax is one of the biggest sources of revenue for the state. Acquisition of Land and Building Rights (BPHTB) is a source of tax revenue originally administered by the Central Government which is then transferred to Local Government which is a form of follow-up regional economic policy and fiscal decentralization. Acquisition of Land and Building Rights is one of the regional taxes which has a contribution to the revenue of the region (PAD). The BPHTB collection procedure applied in Bitung City is regulated in Mayor's Regulation Number 35 of 2014 concerning Procedures for Collection of BPHTB. The purpose of this research is to know how BPHTB collection procedure and how it contributes PAD in Bitung City. The object of this research is the Regional Tax and Retribution Agency of Bitung City. The method of analysis used in this research is descriptive qualitative method. Method of data collection is done by the process of the interview and documentation. The research result, BPHTB collection procedures in Bitung city is in compliance with Mayor's Regulation Number 35 of 2014 and the contribution BPHTB to PAD continues to increase, although every year the realization of BPHTB exceeds the target.Keywords: BPHTB, Collection Procedure,Contributions.
ANALISIS PENERAPAN PRINSIP GOOD GOVERNANCE DI KANTOR SAMSAT AMURANG Tulle, Synta; Sondakh, Jullie J.; Mawikere, Lidia M.
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.13.03.20558.2018

Abstract

This research aims to know the implementation of good governance principles at Samsat Amurang office. Principles relating to the financial statements are the principle of fairness, accountability principles, principles of transparency, and the principle of responsibility. This study uses a qualitative method. This research was conducted by interviewing the head of UPTB  Samsat Amurang office and treasurer of reception section. Based on the results of research implementation of the principle of good governance are the principle of fairness, accountability principles, transparency principles, and running well in accordance with the procedures and rules applicable, while the application of the principle of responsibility is about the comfort of society that still can not satisfy the community and not in accordance with the rules of the good application of responsibility principle. Keywords: good governance
ANALISIS PELAKSANAAN SISTEM AKUNTANSI PENGELUARAN KAS BELANJA MODAL DAN BELANJA PEGAWAI PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA BITUNG Rondonuwu, Gracella Claudia; Morasa, Jenny; Wokas, Heince R. N.
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.13.03.20296.2018

Abstract

            Capital expenditure and personnel expenditure is one aspect that influences the government in planning the program and influential in decision making. Therefore, accounting for capital expenditures and personnel expenditures is a resource component deemed critical to meeting accountability requirements in accordance with the provisions. This study aims to determine whether the implementation of cash accounting system of capital expenditure and personnel expenditure at the Local Tax and Retribution Management Agency of Bitung City has been in accordance with applicable rules. The analytical method used is descriptive method. The result showed that the implementation of cash accounting system of capital expenditure and personnel expenditure at the Local Tax and Retribution Management Agency of Bitung City has been in accordance with the applicable Regulation of the Minister of the Interior Number 64 of 2013 regarding the Implementation of Accrual Based Government Accounting Standards. However, there are still technical errors that occur constraints in the implementation.Keywords: Cash Expenditures, Capital Expenditures, Personnel Expenditures
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI Wangarry, Reynold; Sondakh, Jullie; Budiarso, Novi S.
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.13.03.20040.2018

Abstract

PPAk is very important for students majoring in accounting, because PPAk can contribute to become a professional accountant. The purpose of this research is to analyze the factors that affect the interest of accounting student on accounting profession education (PPAk). Factors affecting the interest of accounting students are measured by variables of quality motivation, career motivation, economic motivation, and labor market considerations. This research applied survey as a method of primary data gathering from the population of accounting student of UNSRAT and STIE EBEN HAEZER MANADO, by using purposive sampling as the way to decide the sample. This research is using the multiple linear regression analysis using SPSS 22 version. The research indicates that: (1) quality motivation has a significant effect the interest of following accounting profession education, (2) career motivation has a significant effect the interest of accounting students following accounting profession education, (3) economic motivation has no significant effect the interest of accounting students following accounting profession education, (4) job market considerations has a significant effect the interest of accounting students following accounting profession education.  Keywords: Quality Motivation, Career Motivation, Economic Motivaton, Job Market Considerations,  Interest, Proffesion Accounting Education (PPAk).
ANALISIS PENGENDALIAN BIAYA PRODUKSI UNTUK MENILAI EFISIENSI DAN EFEKTIVITAS BIAYA PRODUKSI Massie, Novela Irene Karly; Saerang, David P. E.; 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.13.03.20272.2018

Abstract

Company management is a series of actions undertaken by members of the organization in an effort to achieve organizational goals. Management has an important role in controlling production costs where the efficiency and effectiveness of production cost control is valued by cost centers ability to achieve expected production volume. The purpose of this research is to know how to control the production cost, to evaluate the efficiency of production cost at Pak Untung tofu factory at Teling Atas, Manado. The method used is qualitative descriptive. The result of this research shows that pak Untung tofu business has not done a good production cost control due to lack of cost planning that does not set the standard cost so that in a few months raw material purchase has increased the purchase price of raw materials.Keywords : Control of production costs, efficiency, and effectiviness
ANALISIS PENDETEKSIAN FINANCIAL STATEMENT FRAUD DENGAN PENDEKATAN MODEL BENEISH PADA PERUSAHAAN BUMN ., Hantono
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.13.03.20170.2018

Abstract

This study aims to detect the possibility of fraud on BUMN companies listing on the Indonesia Stock Exchange 2012-2016 by using eight of Beneish's Model.The object of this study is all BUMN companies listing on the Indonesia Stock Exchange which publishes audited financial statements for fiscal year 2012 - 2016, which amounted to 20 (twenty) companies. The sampling technique is by using purposive sampling method where the sample is determined based on certain criteria determined by the researcher and has limitations in terms of generalization. The sample of research is 50 (fifty companies) Data collection method using documentation method Data analysis technique used is descriptive quantitative analysis using Beneish Ratio Index Variable in this research is Days' Sales In Receivables Index (DSRI), Gross Margin Index ( GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), and Total Accruals To Total Assets Index (TATA)) Based on the eight models of Beneish's Model, the Days' Sales In Receivables Index (DSRI), Gross Margin Index GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), and Total Accruals To Total Assets Index (TATA) have no effect on fraud.Keywords:   financial statement, fraud, Beneish’s Model

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