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Kota manado,
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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 PENERAPAN PPN DAN PPH PASAL 22 ATAS PENGADAAN BARANG PADA KANTOR BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN PERWAKILAN SULAWESI UTARA Mufarokhah, Arifatul; Sondakh, Jullie J.; Pangerapan, Sonny
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.20903.2018

Abstract

The treasurer as functional officer has the obligation to deposit and report the tax payable. Examples of taxes that must be deposited and reported by the treasurer are Value Added Tax and Tax Article 22 in the activities of procurement of goods. Procurement of goods for the government is a process of activities to meet or provide the needs and supply of goods for central and local governments. The purpose of this study is to know how to calculate, deposit, and report Value Added Tax and Income Tax Article 22 on Procurement of Goods at Kantor Badan Pengawasan Keuangan dan Pembangunan Perwakilan Sulawesi Utara. This research method using qualitative descriptive method. The result of the research shows that the calculation of Value Added Tax is subject to 10% tariff and for Tax of Article 22 is charged 1.5% tariff then deposited using billing code to Bank BNI. Calculation of VAT and Income Tax Article 22 in 2017 at Kantor Badan Pengawasan Keuangan dan Pembangunan Perwakilan Sulawesi Utara is in conformity with the applicable law, but there are still some calculations performed by the treasurer that is not appropriate. In the case of reporting the treasurer does not report, the treasurer should conduct tax reporting in accordance with the rules stipulated by the Minister of Finance and the Directorate General of Taxes in order not to be subject to sanctions on tax administration.Keywords : Calculation, Deposit, Reporting, Value Added Tax, Income Tax Article
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERHITUNGAN PPH BADAN PADA PERUSAHAAN PEMBIAYAAN DI PT. HASJRAT MULTIFINANCE MANADO Rantung, Allbrian J. W.; Saerang, David P. E.; Pontoh, Winston
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.20941.2018

Abstract

One of the largest sources of state revenue in the tax sector is bandan income tax / PPh 29. This study aims to determine what factors influence the calculation of corporate income tax on finance companies at PT. Hasjrat Multifinance Manado. This research uses descriptive method which is used to find out how many factors influence the calculation of corporate income tax.From the results of the study it is known that there are several factors that influence the calculation of corporate income tax, namely the factor of sales contribution on credit by the dealer, the interest rate factor and the administrative revenue factor. The results of this study indicate that these factors are the main source of income for finance companies, thus affecting the calculation of Corporate Income Tax. The greater the contribution of the dealer will affect the value of financing, and the value of financing will affect the value of revenue and revenue of the company so that automatically the greater the contribution of corporate income tax/PPh 29. Keywords :Financing contributions, installments and interest income, taxes
EVALUASI PERLAKUAN AKUNTANSI TABUNGAN HAJI PADA PT. BANK RAKYAT INDONESIA (PERSERO) Tbk KANTOR CABANG SOASIO KOTA TIDORE KEPULAUAN Nur, Santi Ali M.; Pangemanan, Sifrid S.; Gamaliel, Hendrik
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.20898.2018

Abstract

Hajj savings is the product issued savings bank to help communities or clients wishing to the annual haj pilgrimage .This study aims to evaluation accounting treatment savings haji he would do to PT. Bank rakyat indonesia (Persero) Tbk Soasio Branch Ooffices Tidore city. The method of analysis that is the method used descriptive with a kind of qualitative research was conducted. The results of the study obtained that the mechanisms of accounting treatment (recognition, measurement and disclosure) savings over the cancellation of hajj pilgrimage before and after customers listed as a candidate hajj pilgrims in the ministry of religious affairs and also the mechanism of accounting treatment hajj over saving hajj after the cancellation of registration are already in accordance with Generally Accepted Accounting Principle.Keywords : Evaluation, Accounting Treatment, Hajj Saving
ANALISIS PERBANDINGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DAN METODE ACTIVITY BASED COSTING DALAM MENETAPKAN HARGA JUAL RUKO PADA PT. MEGASURYA NUSALESTARI Sugawa, Sri Indriani; Ilat, Ventje; Kalalo, Meily
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.20947.2018

Abstract

Cost of goods means the amount of expenses and expenses that are allowed directly or indirectly to produce goods or services in conditions and places where they can be used or sold. PT. Megasurya Nusalestari uses the Full Costing Method to calculate the cost of production in making a decision to determine the selling price of a shophouse. Actvity Based Costing method is a cost information system that is oriented to providing complete information about activities. This study aims to analyze the comparison of cost of goods manufactured using the full costing method and the activity based costing method to determining the selling price of a shophouse. This type of research used in this thesis research is a comparative descriptive method that is comparing the similarities and differences between two or more facts and the nature of objects that are examined based on a certain frame of mind. The results of the study obtained that the activity based costing method produces more accurate data in each loading of resources in the shophouse production process at PT. Megasurya Nusalestari, so that the selling price generated by the full costing method is higher for the standard type, but for the corner and middle type types the resulting selling price is lower than the activity based costing method, it is because the full costing method imposes factory overhead costs on each product is only charged to one cost driver.Keywords: Full Costing Method, Activity Based Costing Method, Selling Price
ANALISIS TRANSPARANSI DAN AKUNTABILITAS OTONOMI DESA DALAM PENGELOLAAN DAN PERTANGGUNGJAWABAN ALOKASI DANA DESA DI DESA KAUNERAN SATU KECAMATAN SONDER KABUPATEN MINAHASA Tambuwun, Fernando Victory; Sabijono, Harijanto; Alexander, Stanly W.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.20904.2018

Abstract

The allocation of village funds is funds allocated by the district/municipality governments for villages sourced from the state budget and revenues or central and regional fiscal balances funds, used to finance the implementation of governance, development implementation, community development and community empowerment. The grant of village funds is done in several stages budgeting, allocation, distribution, use, reporting, and monitoring or evaluation of village funds. The objectives of this research is to find out the mechanism of channeling the allocation of village funds in the kauneran village of one of the subdistricts of sonder of minahasa district and to know the constraints faced in the tranparency and accountibility of the management of the village fund allocation in th kauneran village of one district of minahasa regency. The results of this study indicate that transparency and accountibility of gradual allocation of village funds from budgeting, allocation, use, reporting, and monitoring or evaluation work well.Keywords : Allocation of village funds, Transparency, Accountibility
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK SARANG BURUNG WALET TERHADAP PENERIMAAN PAJAK DAERAH DI KABUPATEN MINAHASA TENGGARA Rotulung, Frandy Demsy Abed; Lambey, Linda; Pinatik, Sherly
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.20942.2018

Abstract

Swallow's Nest Tax is a tax on the activities of taking Swallow's Nest Business. Regional Government of Southeast Minahasa District collects the local taxes. The purpose of this study is to measure the effectiveness and contribution of tax revenue swallow's nest against local tax revenue of Southeast Minahasa District. Data analysis method in this research is using quantitative descriptive analysis method, based on effectiveness ratio analysis and contribution. The effectiveness level of Swallow’s Nest tax in 2015 only amounted to 68.75% still classified as less effective, in 2016 is still classified as less effective with a percentage of 80.00%, in 2017 increased to 196.40% effectively. Contributions tax of Swallow’s Nest against local tax revenue of South Minahasa District still on the very less ratio. Fluctuation of effectiveness and contribution of Swallow’s Nest tax against local tax revenue of Southeast Minahasa District can be surmountable or can be improved.Keywords:       Swallow's Nest Tax, Local Tax, Effectiveness, Contribution
PENGARUH KONSEP DIRI DAN SELF EFFICACY MAHASISWA JURUSAN AKUNTANSI TERHADAP PRESTASI BELAJAR MAHASISWA JURUSAN AKUNTANSI (STUDI PADA UNIVERSITAS SAM RATULANGI) Wuniarto, Stevi; Manossoh, Hendrik; Mawikere, Lidia M.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.20899.2018

Abstract

Achievement in learning is the result of the learning process that is determined by students individually in a certain time frame. The results of learning achievement are different for everyone, and are recorded as a score in your report card or in the achievement index. Learning achievement of a person is influenced by two factors, internal (from the individual) and external (outside of the individual), where the individual factor is more influential that the external factor, so the writer of this research have decided to emphasized more on the internal factors which are the self concept and self efficacy. The purpose of this research is to determine the influence of self concept and self efficacy on Majoring Accounting student towards their learning achievements. This research uses the survey method to collect prime data from a population of Majoring Accounting student from the University of Sam Ratulangi and also uses the determination of sample based on purposive sampling method. This research uses multiple linear regression analysis tools with the help of SPSS 22. The result of the research are, (1) Self concept has a significant influence on student learning achievement, (2) Self efficacy has a significant influence on student study prestige. Keywords: Self Concept, Self Efficacy, Learning Achievement
ANALISIS LAPORAN AKUNTABILITAS KINERJA PADA DINAS PEMBERDAYAAN MASYARAKAT DAN DESA KABUPATEN MINAHASA SELATAN Tambarici, Anita Carolina; Kalangi, Lintje; Afandi, Dhullo
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.20979.2018

Abstract

The government must periodically communicate the achievement of the organization's strategic goals and objectives to stakeholders as outlined in the Government Institutional Performance Accountability Report (LAKIP). However, these efforts do not seem to be fully supported by the institutions and bureaucracy in question. This can be evidenced by the finding of more and more cases that harm the country's finances up to trillions of rupiah. These cases are mostly in the form of Corruption, Collusion and Nepotism (KKN) practices carried out by certain elements in institutions and bureaucracy that are owned by the government. In addition, the problems that are often found in LAKIP are frequent points of realization the budget and its achievements are not aligned where the funds or budget realized in an activity are not clear about the details and details so that LAKIP is often not in line with the Strategic Plan prepared by the government. This study aims to analyze the adequacy of the Performance Accountability Report of Government Agencies (LAKIP) of South Minahasa DPMD. The analysis method used in this study is descriptive method with the Balanced Scorecard approach. LAKIP The Community and Village Empowerment Office of South Minahasa Regency is in accordance with the perspective of the Balanced Scorecard that has been implemented. Performance achievements that have been good and have been accomplished by the South Minahasa District DPMD need to be maintained and developed again.Keywords : Accountability, Perfomance, Report, Balanced Scoredcard, DPMD
ANALISIS PENERAPAN AKUNTANSI ZAKAT, INFAQ/SEDEKAH PADA BADAN AMIL ZAKAT NASIONAL KOTA KOTAMOBAGU Rahmadani, Fitri; Karamoy, Herman; Afandi, Dhullo
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.20905.2018

Abstract

The application of accounting zakat in management of zakat, infaq/charity is very recommended that creation of tranparent financial reporting and accountability. While the main principle of zakat management still putting honesty and the trust of these factors make less disbelief muzakki to zakat management. The purpose of this study was to determine the application of accounting zakat based on SFAS No. 109 on Baznas Kotamobagu City. While the purpose of the application of SFAS No. 109 which is to regulate the recognition, measurement, presentation and disclosure of transactions zakat, infaq/charity to the other amil zakat institutions nationwide. This type of research is a qualitative study using descriptive methods. From the result of this research in the recognition, measurement and disclosure Baznas Kotamobagu City has not fully implemented in accordance with SFAS No. 109, for presentation and financial reporting Baznas Kotamobagu City only reports the reception and distribution of zakat, have yet to implement component based on SFAS No. 109. In this case you should Amil Zakat Kotamobagu City soon prepare a report based on SFAS No. 109 so that the main principle of amil zakat board Kotamobagu City not only honesty and trustworthy but also accountability and transparency.Keywords : Accounting Zakat, Infaq /charity, Financial Statements
ANALISIS PENERAPAN PROSEDUR PEMOTONGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 23 ATAS JASA PADA PT. DANA TABUNGAN DAN ASURANSI PEGAWAI NEGERI (PERSERO) KANTOR CABANG MANADO Wiyadi, Nadia K.; Sondakh, Jullie J.; Pinatik, Sherly
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 04 (2018): Going Concern Vol.13 No.4 Desember 2018
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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

Abstract

Tax is one of the revenue sources of the largest country in Indonesian. A function of tax namely can be used to finance all government spending, in terms of development and activities that pertaining to the interests and prosperity the country. One source of country revenues is income tax. This study aims to analysis the application of the procedure of cutting, payment and reporting Income Tax Article 23 for services to PT. Savings Accounts and Insurance Civil Servants (Persero) Branch Offices Manado is it in accordance with the law number 36/2008 who set about income tax in Indonesian. The method of analysis that used in this research analytics object, cutting the calculation and payment and reporting and analysis. And the kind of research used in this research was the qualitative study descriptive. The results of research obtained (1) Objects income tax article 23 all have applied in accordance with the provisions the act of income tax article 23 (2) The calculation when tested, there is some object which had not yet in accordance with the provisions of article 23 (3) The process of payment and reporting income tax is in line with provisions of article 23. Keywords : Analysis, Procedure, Income Tax, Services

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