cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota manado,
Sulawesi utara
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
 36   37   38   39   40 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KAPABILITAS ANGGOTA DPRD TERHADAP PENGAWASAN KEUANGAN (APBD) DAERAH DI KABUPATEN MANOKWARI Mandacan, Mega Wati; Sabijono, Harijanto; Runtu, Treesje
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.13.03.20025.2018

Abstract

This study aims to determine the factors that affect the capability of members of parliament to the supervision of local finances (APBD). The variables used in this study are the dependent variable that is the supervision of regional finances (APBD) while the independent variables are personal background, political background, knowledge of DPRD members about the budget. The respondent is a member of the local parliament in the office of the local people's council of manokwari district. This study used multiple linear regression analysis with 30 respondents. The result shows that: (1) Personal Background has a positive influence on Regional Financial Supervision (APBD), (2) Political Background has negative effect on to Local Government Supervision (APBD), (3) Knowledge of DPRD Member on Budget has positive effect toward Local Government SupervisionKeywords : Personal Background, Political Background, Knowledge of DPRD Members About Budget, Regional Financial Supervision
ANALISIS REVALUASI ASET TETAP DALAM PENETAPAN PAJAK PENGHASILAN PADA PT. BANK SULUTGO Polopadang, Stefian; Tinangon, Jantje J.; Elim, Inggriani
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.13.03.20271.2018

Abstract

Tax is the one of the outcome of a company without making any profit directly, therefore in paying tax a company do the effort so the payment becomes a bit less without breaking the rules in tax which is prevail. One of the way to minimize the tax is using one of the accounting policies, revaluation of fixed assets. The formulation of the problem of this research is the role of revaluation of fixed assets in determining incoming tax. The kind of this research which is used, is qualitative descriptive with the theory and using the object of the research in PT. BANK SULUTGO. According to the analysis and research which is suit with regulation 36 Taxation on Income Tax Year 2008 and Decree of the Minister of Finance 486/KMK/2002 that by applying the revaluation the fair market value of the acquired fixed assets newly, where the fair market value of fixed assets can be seen the value of revaluation of fixed assets, then the amount of final income tax imposed at 6%  based on the book 2016 accrording to Minister of Finance Regilation 191 Year 2015.Keywords: Revaluation, Fixed Asset, Income Tax
ANALISIS PERUBAHAN TARIF PENGHASILAN TIDAK KENA PAJAK (PTKP) TAHUN 2015 DAN TAHUN 2016 TERHADAP PENERIMAAN PAJAK PENGHASILAN (PPH) PASAL 21 DI KANTOR PELAYANAN PAJAK PRATAMA BITUNG Lewa, Megawani; Kalangi, Lintje; 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.13.03.20120.2018

Abstract

Tax is a compulsory payment to every citizen whose counterpart is not direct. In 2016 there is an Increase in the tariff of Non Taxable Revenue (PTKP). The increase of non-taxable income (PTKP) will be enjoyed by the people who work as employees/employees, and the Taxpayer Object Tax (WPOP) workers who have free and / or self-employed jobs because it will lower taxable income tax (PKP) taxpayers. However, the increase in PTKP has the potential to decrease income tax revenue. This study aims to evaluate the effect of PTKP changes on the acceptance of Income Tax Article 21 in KPP Pratama Bitung. The method used is qualitative descriptive method. The research results show that the non-taxable income (PTKP) experienced a 50% increase and this affects income tax revenue PPh) significantly. Expected to be able to do things to increase tax revenue from the income tax side of article 21. One of them is to adjust the limits of PTKP with the lowest salary / income of employees. In addition, the Tax Office of Bitung Pratama is also expected to provide continuous supervision and extension on taxpayers of individuals, bodies and treasurers of government offices concerning the awareness of their obligation to withhold tax on income tax on the employee or employees accordingly at the prevailing rate.Keywords: Non Taxable Income, Income Tax, Changes receipts
ANALISIS PEMUNGUTAN DAN PENCATATAN PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN (PBB - P2) PADA PEMERINTAH KABUPATEN MINAHASA TENGGARA Langi, Lisa Tivani; Saerang, David P. E.; Warongan, Jessy D.L
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 03 (2018): Going Concern Vol.13 No.3 September 2018
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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

Abstract

At first PBB-P2 was levied by the central government. The transfer of UN-P2 in Southeast Minahasa district begins on January 1, 2014 and is expected to increase the Local Revenue (PAD) and at the same time improve the structure of Regional Revenue and Expenditure Budget (APBD), improve public services, accountability and transparency in the management of PBB-P2. The purpose of this study was to analyze how the collection and recording of PBB-P2 at the Government of South Minahasa District. The purpose of this research is to know and analyze the collection and recording of PBB-P2 in South Minahasa. The type of research used is descriptive qualitative research. The result of the research shows that the PBB-P2 collection in Southeast Minahasa Regency still has obstacles, namely Taxpayer Notification Name (SPPT) which isn’t in accordance with the name of tax object, the existence of double SPPT, the SPPT but the location of the tax object is unknown, the lack of awareness in making the payment of PBB -P2 by taxpayers domiciled outside the region but has a tax object in the region. Recording of PBB-P2 revenue is still the difference between budget realization of PBB-P2. It is recommended that the Regional Finance Board of Southeast Minahasa hold socialization to local governments and local communities regarding the implementation of PBB-P2 collections, so that taxpayers have a concern in the case of PBB-P2 payments on time and active in reporting the object/subject of tax when there are problems encountered.Keywords : Collection, accounting records, PBB-P2
PENGARUH STRUKTUR AKTIVA DAN PROFITABILITAS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Tijow, Anggelita Prichilia; Sabijono, Harijanto; 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.13.03.20375.2018

Abstract

Capital structure discusses the allocation in terms of funding, by looking at the amount of capital from loans with capital derived from the owner of the company. Asset structure may affect the capital structure because firms that have large fixed assets, will tend to get a loan because the asset can be used as collateral. With high profits then the company has adequate internal funds as a source of corporate funding. This study aims to determine the effect of asset structure and profitability on capital structure either partially or simultaneously. The object of this research are 22 companies of consumer goods industry sector listed in Indonesia Stock Exchange. Methods of data analysis using multiple linear regression analysis. The results showed that the asset structure has a positive effect on the capital structure, profitability has a negative effect on capital structure, asset structure and profitability simultaneously affect the capital structure.Keywords: asset structure, profitability, capital structure
PENGARUH PENERAPAN GOOD GOVERNANCE DAN SISTEM AKUNTANSI KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PADA PEMERINTAH KOTA MANADO Maramis, Miranda Miryam; 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.13.03.20685.2018

Abstract

This study aims to analyze the application of good governance and local financial accounting system to the quality of financial statements SKPD. This research was conducted in Manado City Government. Sampling method in this research is by using quantitative approach, by using primary data through questionnaire. This sample is distributed to 40 financial officers from 10 SKPD of Manado City. For this study data were analyzed by using multiple linear regression with statistical program tool, after classical assumption test fulfilled. The data is processed by using SPSS 21 program. The result of this research indicates that good governance has a significant positive influence to the quality of local financial statements and regional financial accounting system there is no significant positive effect on the quality of local financial statements.Keywords: Good Governance, Regional Financial Accounting System, Quality of Regional Financial Report
PENGARUH PENDIDIKAN DAN PELATIHAN, PENGALAMAN ORGANISASI, PEMAHAMAN TENTANG ANGGARAN TERHADAP PERAN ANGGOTA DPRD DALAM PENGAWASAN KEUANGAN DAERAH (STUDI PADA ANGGOTA DPRD KOTA MANADO, KOTA BITUNG DAN PROVINSI SULAWESI UTARA) Wowor, Reynaldi Dionisius; Manossoh, Hendrik; 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.13.03.20686.2018

Abstract

This study aims to examine the influence of education and training, organizational experience, knowledge about budget towards the role of DPRD’s members on financial region supervision. This research is motivated by the facts based on the fact that there is still a weakness in the supervision of regional finances. Dependent variable in this research are the role of DPRD’s members on financial region supervision. Independent variables are education and training, organizational experience,knowledge about budget. The data in this research consist of primary data that taken by the questionnaires which distributed directly to respondents. The data are collected from 60 respondents of DPRD members of Manado City, Bitung City and North Sulawesi Province. The Hipothesis of this study are examine by using the multiple linear regression. The result of this research is indicated that is first, education and training have not  effect towards the role of DPRD’s members on financial region supervision. Second, organizational experience have not effect towards the role of DPRD’s members on financial region supervision. Third, knowledge about budget affect towards the role of DPRD’s members on financial region supervision. The Suggestion for further research is the research instrument of education and training variable, organizational experience variable should be developed.Keywords :   Education and Training, Organizational Experience, Knowledge about Budget, The Role of DPRD Members, Financial Region Supervision
EFEKTIVITAS SISTEM PENGENDALIAN INTERN PADA KINERJA INSTANSI PEMERINTAH DI DINAS PENDAPATAN DAERAH KABUPATEN MINAHASA SELATAN Suak, Victor Youbert Stenly; Morasa, Jenny; 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.13.03.20777.2018

Abstract

In a government organization requires the existence of an internal control system because with the existence of  an internal control system, activities carried out by government agencies are more directed and avoid fraud and safe guard the company’s assets from irresponsible parties. The object in this study is the Regional Revenue Service of South Minahasa Regency. The purpose of this study is to analyze the effectiveness of the internal control system on the performance of government agencies in the Regional Revenue Service of South Minahasa Regency. The research method used is descriptive qualitative. Results of research internal control systems applied Government Institution in Regional tax and Retribution Management Agency of South Minahasa Regency are less effective. The achievement of Revenues and realization of Regions in 2016 is less effective because the regional Tax and Retribution Management Agency was only formed in early 2016.Keywords: Effectiveness, Internal Control
EVALUASI IMPLEMENTASI PAJAK PROGRESIF TERHADAP KENDARAAN BERMOTOR DI KABUPATEN MINAHASA UTARA PROVINSI SULAWESI UTARA Adiputra, Mandang; Karamoy, Herman; Pangerapan, Sonny
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.13.03.20778.2018

Abstract

            Motor vehicle tax is a potential tax in local revenue. Progressive tax on motor vehicles is valid from January 2012 in North Sulawesi based on the implementation of the Provincial Regulation No. 7 of 2011 on Regional Taxes. The purpose of this study is to know the implementation of progressive tax on motor vehicles in North Minahasa District and to determine the inhibiting factor appear in the implementation of progressive tax implementation. The method used in this research is descriptive method that is by collecting data from the results of the research and then analyzing and drawing conclusions from the research. The results obtained that the implementation of progressive tax on motor vehicles in North Minahasa District has been implemented based on existing regulations and taxpayers also have to pay motor vehicle tax based on prevailing rates. However, there are inhibiting factors in the implementation of progressive tax, namely the factor of officers who carry out data collection because often vehicle owners are not in place, facilities and infrastructure factors because not all taxpayers can pay during SAMSAT office hours, the factor of SAMSAT are input errors vehicle owner data, and the factor of the people who are still not aware of the progressive tax rate.Keywords : Motor Vihecle Tax, Progressive Tax, Implementation
ANALISIS PERLAKUAN AKUNTANSI DAN PELAPORAN BELANJA BARANG DAN JASA PADA DINAS PEMBERDAYAAN PEREMPUAN DAN PERLINDUNGAN ANAK PROVINSI SULAWESI UTARA Kojongian, Claudya; Sabijono, Harijanto; Pangerapan, Sonny
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.13.03.20739.2018

Abstract

            The purpose of this study to Analyses the Accounting Treatment and the Goods and Service spending on Department of Empowerment of Women Employment and Protection of Children of North Sulawesi Province in accordance with applicable regulations. Accounting treatment is the treatment on goods and service include recognition, measurement, presentment, and disclosure. The purpose of this study to determine the accounting treatment on Department of Empowerment of Women Employment and Protection of Children of North Sulawesi Province. The methods used in this research is a qualitative descriptive. The results obtained that The Accounting Treatment of Goods and Service in Department of Empowerment of Women Employment and Protection of Children of North Sulawesi Province is already Accrual based and the reporting has been arranged in accordance with Minister of Home Affairs Regulations No. 64 of 2013 concerning Implementation of accrual Based Government Accounting Standards.Keyword: Analyses, Accounting treatment, Reporting, Goods and service spending

Page 38 of 78 | Total Record : 777

 36   37   38   39   40 

Filter by Year

2013 2024


Reset
Filter By Issues
All Issue Vol 19 No 01 (2024): Going Concern : Jurnal Riset Akuntansi Vol 19 No 4 (2024): Going Concern : Jurnal Riset Akuntansi Vol 19 No 3 (2024): Going Concern : Jurnal Riset Akuntansi Vol 19 No 2 (2024): Going Concern : Jurnal Riset Akuntansi Vol 18 No 4 (2023) Vol 18 No 3 (2023): Going Concern : Jurnal Riset Akuntansi Vol 18 No 2 (2023): Going Concern : Jurnal Riset Akuntansi Vol. 18 No. 1 (2023): Going Concern : Jurnal Riset Akuntansi Vol. 17 No. 3 (2022) Vol 16, No 4 (2021) Vol 16, No 3 (2021) Vol 16, No 2 (2021) Vol 16, No 1 (2021) Vol 15, No 4 (2020) Vol 15, No 3 (2020) Vol 15, No 2 (2020) Vol 15, No 1 (2020) Vol 14, No 1 (2019): Going Concern Vol.14 No.1 April 2019 Vol 14, No 4 (2019) Vol 14, No 3 (2019) Vol 14, No 2 (2019) Vol 14, No 1 (2019) Vol 13, No 04 (2018): Going Concern Vol.13 No.4 Desember 2018 Vol 13, No 03 (2018): Going Concern Vol.13 No.3 September 2018 Vol 13, No 01 (2018): Going Concern Vol.13 No.1 Maret 2018 Vol 13, No 04 (2018) Vol 13, No 03 (2018) Vol 13, No 02 (2018) Vol 13, No 02 (2018) Vol 13, No 01 (2018) Vol 12, No 01 (2017) Vol 12, No 01 (2017): Jurnal Riset Akuntansi Going Concern Vol 12, No 2 (2017) Vol 12, No 2 (2017): Jurnal Riset Akuntansi Going Concern Vol 11, No 3 (2016): Going Concern Vol. 11 No. 3 September 2016 Vol 11, No 2 (2016): Going Concern Vol. 11 No. 2 Juni 2016 Vol 11, No 1 (2016): Going Concern Vol. 11 No. 1 Maret 2016 Vol 11, No 3 (2016) Vol 11, No 2 (2016) Vol 11, No 1 (2016) Vol 10, No 3 (2015): Going Concern Vol. 10 No. 3 September 2015 Vol 10, No 2 (2015): Going Concern Vol. 10 No.2 Juni 2015 Vol 10, No 1 (2015): Going Concern Vol. 10 No. 1 Maret 2015 Vol 10, No 4 (2015) Vol 10, No 3 (2015) Vol 10, No 2 (2015) Vol 10, No 1 (2015) Vol 9, No 4 (2014): Going Concern Vol. 9 No. 4 Desember 2014 Vol 9, No 2 (2014): Going Concern Vol.9 No.2 2014 Vol 9, No 1 (2014): Going Concern Vol. 9 No. 1 Maret 2014 Vol 9, No 3 (2014): Going Concern September 2014 Vol 9, No 4 (2014) Vol 9, No 3 (2014) Vol 9, No 2 (2014) Vol 9, No 1 (2014) Vol 8, No 4 (2013): Going Concern Vol. 8 No. 4 Desember 2013 Vol 8, No 4 (2013) Vol 8, No 3 (2013) Vol 8, No 3 (2013): Jurnal Riset Akuntansi Going Concern More Issue