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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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EFISIENSI TATA CARA PENGALOKASIAN, PENYALURAN, PENGGUNAAN, PEMANTAUAN DAN EVALUASI DANA DESA LIKUPANG DUA, KECAMATAN LIKUPANG TIMUR, KABUPATEN MINAHASA UTARA, PROVINSI SULUT Armedi, Sayni; Sabijono, Harijanto; Wokas, Heince R. N.
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 03 (2018): Going Concern Vol.13 No.3 September 2018
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

This study aims to determine the Efficiency of Procedure of Appropriation, Distribution, Use, Monitoring, and Evaluation of Likupang Dua Village Fund, Kec. Likupang Timur, Kab. North Minahasa, Prov. North Sulawesi if compared with Minister of Finance Regulation no. 49 of 2016. The research design used is descriptive qualitative research. The research informants were the village head, the village secretary, the village administration and the village community of Likupang Dua. The research instrument is self-study assisted by interview guides, recording devices, and observation guidelines. Data collection techniques used were interviews, observation and documentation. Technique examination of data validity using source triangulation technique. The results showed that the implementation of the policy of finance minister no. 49 years 2016 is still not efficient. Inefficiency in the utilization of Likupang Dua village funds are: (1) The procedure of allocation of Likupang Dua Village fund has been efficient with Ministerial Regulation no. 49 of 2016. (2). The Likupang Dua Village Fund Disbursement Procedure is a mismatch due to delays in the disbursement of village funds from RKUN to RKD that is Likupang Dua village due to the delay in submitting the report of the use of fund phase II. (3) Procedures for the use of Likupang Dua Village funds have been streamlined by Minister of Finances regulation no. 40). (4) The monitoring procedures of Likupang Dua Village funds have been streamlined by Ministerial Regulation no. (5) The procedures for evaluating Likupang Dua village funds have been streamlined by Minister of Finance Regulation no. 49 of 2016.Keywords: Allocation, Distribution, Usage, Monitoring, Evaluation
PENGARUH REINVENTING POLICY, SIKAP RASIONAL, DAN KEADILAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA MANADO Purba, Irene Catrine; Ilat, Ventje; Gamaliel, Hendrik
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 03 (2018): Going Concern Vol.13 No.3 September 2018
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Taxpayer compliance is an attitude of obedience in carrying out the provisions and regulations required taxation and must be done by taxpayer. Taxpayer compliance may be influenced by the reinventing policy, rational attitude, and tax fairness. The population in this research individual taxpayer in KPP Pratama Manado. The sample in this research is 50 respondents with using incidental sampling technique. This research method is a type of a survey research, is research conducted by using a questionnaire as a research tool. The analyzes technique used is multiple linear regression and by using software SPSS. The results show the reinventing policy (X₁) have a negative effect on the taxpayer compliance. Rational attitude (X₂) have an effect on the taxpayer compliance (Y). Tax fairness (X₃) has no effect on the taxpayer compliance (Y).Keywords: reinventing policy, rational attitude, tax fairness, tax compliance
PENGGUNAAN INFORMASI FINANSIAL DALAM MENGUKUR KINERJA ORGANISASI SEKTOR PUBLIK (STUDI PADA PUSKESMAS BAHU) Tambariki, Brayel Topan; Karamoy, Herman; Tangkuman, Steven J.
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.13.03.20673.2018

Abstract

To succeed national development there are many aspects that must be considered. One of the most influential elements in national development is the budgetary. Budgetary issue is an important aspect, because it is one of the most vulnerable to fraud. Therefore, supervision of budget management should be held. In budgetary management, budget must fulfill three aspect of value for money, which are effectiveness, efficiency and economics. The State of Indonesia has many public sector organizations in various sectors. One of them is the organization in the health sector. Public sector organizations in the health sector are also important public sector organizations in national development, because they involve the interests of people's lives. In addition health is also one of the indicators in national development. Therefore, budget management in public sector organizations such as Puskesmas should be monitored for its performance, whether it is efficient, effective and economical. The purpose of this study is to determine the performance of Puskesmas Bahu based on the use of financial. This study used descriptive qualitative method. The results showed that financial information by measuring the level of economic, the level of efficiency and the level of effectiveness performance at the Puskesmas Bahu period 2014-2016 already fulfill the the aspect of value for money, which  economical, efficient and effective.Keywords : Performance Measurement, Value For Money, Economic, Efficiency, Effectiveness
ANALISIS PENERAPAN ACTIVITY BASED MANAGEMENT UNTUK MENINGKATKAN EFISIENSI PADA HOTEL GRAN CENTRAL MANADO Muskitta, Christanty J R; Morasa, Jenny; Alexander, Stanly
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.13.03.20299.2018

Abstract

The creation of an increasingly advanced business world it affects the increasingly fierce business competition. This competition not only occurs in the manufacturing industry but also in the service industry. In order to survive and win the competition, the hotel must increase its competitive advantage with the efficiency of managing the activity without reducing the quality provided to the customer. Activity Based Management is a method to improve efficiency. The purpose of this research is to try to apply activity based management method to improve efficiency at Hotel Gran Central Manado by identifying activity after that in analysis including activity not value added, eliminated so that can be reduced. The method used is descriptive method. The result of the research by applying activity based management method, found in room division of activity which is not added value and doing cost reduction that is not added value so that the efficiency increase without reducing the quality of service given to the customer.Keywords : Activity Based Management, Activity, Efficiency
ANALISIS SISTEM DAN PROSEDUR PENYUSUNAN ANGGARAN PENDAPATAN DAN BELANJA DESA DI DESA KEMBES SATU KECAMATAN TOMBULU KABUPATEN MINAHASA Soeradi, Dewi Shinta; Tinangon, Jantje J.; Afandi, 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.13.03.20046.2018

Abstract

This research aims to find out and describe about the system and procedure of drafting the Village Budget Kembes Satu Village Tombulu Sub-District Minahasa Regency. The concept of system and procedure used in this research is Standard Operational Procedure and COSO. While the research method used is the qualitative method where the researcher conducts data collection through interview. This research attempts to investigate whether the system and procedure of drafting the Village Budget Kembes Satu Village is in accordance to the regulation Permendagri No. 113 Year 2014.One of the findings of this research is that part of the draft has been done according to the system and procedure, which is included in the ministerial regulation Permendagri No. 113 Year 2014.Keywords: System and Procedure, Village Budget, Permendagri No. 113 Year 2014
ANALISIS PERLAKUAN AKUNTANSI ATAS PENGELOLAAN BERAS SEJAHTERA PADA PERUM BULOG DIVRE SULAWESI UTARA DAN GORONTALO Imbang, Veronika Merlin; Pontoh, Winston; Gamaliel, Hendrik
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.13.03.20275.2018

Abstract

The Beras Sejahtera (Rastra), a program that assisted by government, has been working with Public Enterprise Logistics Company (Perum Bulog) in an attempt to improve food security as well as provide protection for underprivileged communities. This research aims to know the accounting of the management of the Beras Sejahtera at Perum Bulog Divre North Sulawesi and Gorontalo. The methods used in this research is descriptive method and qualitative research. This research obtained that the accounting  of the management of the Beras Sejahtera at Perum Bulog Divre North Sulawesi and Gorontalo is using accrual-based and the reports are already organized in the regulation of Director Of Public Companies On Accounting Policy in Perum Bulog.Keywords: Analysis, Accounting, Beras Sejahtera
EVALUASI SISTEM DAN PROSEDUR UANG PERSEDIAAN (UP) PADA DINAS LINGKUNGAN HIDUP DAERAH PROVINSI SULAWESI UTARA Pasuhuk, Fita Helena; Kalangi, Lintje; Warongan, Jessy D.L
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.13.03.20173.2018

Abstract

Local Environment Agency North Sulawesi Province is an organization of local government to improve the welfare of the community, especially in environmental development. DLHD can not be separated from a Regional Device Organization (OPD) which will also finance office operations. This study aims to evaluate the procedure of inventory money in accordance with Permendagri No. 13 of 2006 at the Regional Environment Agency of North Sulawesi Province. The method of analysis used in this research is descriptive method. The result of the research shows that the system and procedures for applying of inventory money have not been in accordance with Permendagri. 13 of 2006 on the management of local finance, this is because there are still some procedures and documents - documents that are not suitable and not attached. preferably in the implementation of procedures and documents used in accordance with applicable regulations of Permendagri No. 13 of 2006, as a form of compliance and compliance with prevailing regulations and improving the duties and responsibilities in the system and procedures of money supply at the Regional Environment Agency of North Sulawesi Province.Keywords: System and procedure, money supply, Permendagri No. 13 of 2006
ANALISIS PERBANDINGAN KINERJA KEUANGAN PT. BANK BRI DAN PT. BANK MANDIRI PERIODE TAHUN 2010-2014 DENGAN MENGGUNAKAN RASIO KEUANGAN Loupatty, Sindie Margaretha; Pangemanan, Sifrid S.; 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.13.03.20096.2018

Abstract

Company's financial performance can be seen from the aspect of financial ratios, such as LDR, CAR, ROA and ROE. The development of a company, can be seen and can be compared through the company's financial performance. This is certainly useful for investors, creditors, and owners to make profitable investment decisions. This study aims to determine the differences in financial performance of PT. Bank BRI Tbk (Bank BRI) and PT. Bank Mandiri Tbk (Bank Mandiri) by using financial ratio analysis. This research has used Independent analysis method of sample t-test. This research uses secondary data from Indonesia Stock Exchange. The result of the research shows that there are significant differences in financial performance between Bank BRI and Bank Mandiri. Suggestions for the Management should better improve the financial performance in order to attract the attention of investors, so as to maintain its predicate as a bank that has the greatest asset in Indonesia.Keywords : : LDR, CAR, ROA, and ROE
ANALISIS ATAS PENERAPAN PAJAK PENGHASILAN PASAL 22 (PENGADAAN BARANG) PADA PT. DANA TABUNGAN DAN ASURANSI PEGAWAI NEGERI (PERSERO) KANTOR CABANG MANADO Bawon, Wulandari Safitri; Tinangon, Jantje J.; Tangkuman, Steven
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.13.03.20539.2018

Abstract

This study aims to determine the application of Income Tax Article 22 to Companies Savings Funds and Insurance of Employee Staff Manado Branch Office and find out whether the application has been in accordance with Regulation of the Minister of Finance No. 34 / PMK.010 / 2017. The type of research used is qualitative research using descriptive analysis technique. The results showed that the calculation used a tariff of 1.5% and paid using electronic SSP to the perception bank appointed by the Minister of Finance. And reporting is done using manual SPT and report it to Tax Office. The calculation, deposits, and reporting of Income Tax Article 22 is not fully in accordance with Regulation of the Minister of Finance No. 34 / PMK.010 / 2017 due to negligence in accounting that resulted in overpayment, and from the company does not issue Tax Assessment Letter More Pay (SKPLB) for SPT correction. Keywords : income tax, procurement, calculation, deposits, reporting
ANALISIS AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI EVALUASI KINERJA MANAJEMEN TERHADAP KLAIM BPJS DI RUMAH SAKIT PANCARAN KASIH MANADO Sumual, Jerikho Reagan; Alexander, Stanly W.; Rondonuwu, Sintje
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.13.03.20295.2018

Abstract

Accounting accountability is an accounting system that recognizes the existence of responsibility centers in a company. Accounting information on accountability is urgently needed control in management as a means for communication, motivation and assessment. The purpose of this study is to know the effectiveness accountability as a means of evaluation of management performance against BPJS claims in Hospital Pancaran Kasih Manado. Type of research conducted in this study is qualitative research. From the results of research at Hospital Pancaran Kasih Manado shows that accounting as an evaluation of management performance in service claims BPJS has been effective by referring to the National Standard Accreditation HospitalKeywords: Accounting Accountability, Management Performance

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