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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 778 Documents
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ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI DALAM MENUNJANG PENGENDALIAN INTERNAL PEMBIAYAAN KREDIT USAHA MIKRO PADA PT BANK SULUTGO Sawori, Roslin; Morasa, Jenny; Tangkuman, Steven J.
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.13.04.21171.2018

Abstract

The credit provided by PT SulutGo Bank is very helpful to the community in obtaining its business capital. The problems that often arise in credit are bad debts, and this risks the smooth operation of the bank. This research aims to determine the application of accounting information systems in supporting the internal control of micro business credit financing at PT SulutGo Bank to get a clear picture of this application. This research uses descriptive analysis method. The type of data used in this research is qualitative data. The result showed that the application of the micro finance credit information systems at PT SulutGo Bank has been carried out well and has supported the internal control of micro business credit financing. This is indicated by elements of the accounting information system that supports each component of internal control. Keywords:  application of accounting information system, internal control
ANALISIS SISTEM DAN PROSEDUR AKUNTANSI ASET DI DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU DAERAH PROVINSI SULAWESI UTARA Mentu, Dewi Kristanti; Pusung, Rudy J.; Suwetja, I Gede
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.13.04.21147.2018

Abstract

Local government assets are one of the elements of the regional government balance sheet, in the asset information the balance sheet report describes the condition of economic wealth owned by local governments. Analysis of local government assets is carried out to find out more about the wealth and economic potential of the local government so that from this information the public can assess various things. Accounting for assets is an economic resource that is controlled and owned by the local government. The asset accounting systems and procedures a controlling tool in managing assets used by the Regional Work Unit. The purpose of study was to find out how the systems and procedures for asset accounting in the Regional One-Stop Regional Service and Services Office of North Sulawesi Province. The method use in this research is descriptive analysis method. The result show that the application of system and procedure for asset accounting procedures is in accordance with the Regulation of the Minister of Home Affairs No. 17 of 2007. It is recommended that the asset accounting system and procedures at the One Door Investment Service from North Sulawesi. and Integrated Services in accordance with regulations and maintain them again by carrying out technical guidance and socialization to improve the quality of human resources.Keywords: systems, procedures, asset, accounting, analysis
ANALISIS MEKANISME PEMUNGUTAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 UNTUK KARYAWAN DI PT. MARABUNTA ADI PERKASA MANADO Lumanto, Edgar Gilbert; Sabijono, Harijanto; 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.13.04.21019.2018

Abstract

Income Tax Article 21 is a tax that is deducted by another party for income in the form of salary, wages, honorarium, allowances, and other payments by name and in any form in connection with work, services, or activities carried out by domestic private taxpayers. On this basis Government Agencies and Companies that pay employees or employees are obliged to apply Article 21 Income Tax calculations to the income received by their employees every month. This research was carried out at PT Marabunta Adi Perkasa Manado. The purpose of the study is to analyze the collection mechanism and Article 21 PPh reporting of PT Marabunta Adi Perkasa Manado whether it is in accordance with the Taxation Law No. 36 of 2008 concerning Income Tax. The research method used in this thesis research is descriptive method whose purpose every data collected is analyzed and then drawn a conclusion and research type used is qualitative descriptive. The research results obtained that the Article 21 PPh collection and reporting mechanism applied by PT Marabunta Adi Perkasa Manado is in accordance with Law No. 36 of 2008 concerning Income Tax.Keywords: Mechanism of Collection, Reporting, Income Tax Article 21.
ANALISIS PERHITUNGAN DAN PEMOTONGAN PAJAK PENGHASILAN PASAL 21 PADA KARYAWAN TETAP PT. AIR MANADO Latif, Risna; Sabijono, Harijanto; 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.13.04.21181.2018

Abstract

Income Tax Article 21, or commonly referred to Article 21 Income Tax is as tax on incomce in the form of wages, salary, honoraria, allowances and other payments to the name and in any form in connection with employment or occupation, services and activities that carried out by private persons subject to tax in the country. the purpose of this research is to analyse whether the application of calculation and deduction of Article 21 income tax at PT. Air in Manado has already met the rule of taxing. The method used in this research is descriptive analysis method, object study was conducted at the PT. Air Manado. Based on thediscussion of research results, it was concluded that in determining the calculation and deduction of Article 21 Income Tax at PT. Air Manado is still not in accordance with the latest tax regulations.Keywords : Article 21 Income Tax
ANALISIS PERBANDINGAN POTENSI DAN REALISASI PENERIMAAN PAJAK RESTORAN TAHUN 2014-2017 (STUDI PADA BADAN KEUANGAN KABUPATEN MINAHASA UTARA) Waworundeng, Veronica; Elim, Inggriani; Budiarso, Novi S.
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.13.04.21154.2018

Abstract

The purpose of study aims to determine the growth of restaurant tax revenues and analyze the potential and realization of restaurant tax revenues in Kabupaten Minahasa Utara. The data used to analyze that is qualitative data, the source using primary and secondary data. Data collection methods used in this study descriptive analysis method, which aims to explain about the object. The result of the research shows that the realization of restaurant tax is big enough compared to the potential of restaurant tax revenue. The effectiveness shows its effective.Keywords: Restaurant Tax, Restaurant Tax Potential, Restaurant Tax Reception and Restaurant Tax Effectiveness
KONTRIBUSI PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KOTA BITUNG Majampoh, Christian Ferdinand; Elim, Inggriani; Suwetja, I Gede
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.13.04.21102.2018

Abstract

Law no. 32 of 2004 on Local Government to determine local taxes one source of revenue coming from the region. For that we need to examine how big the contribution of restaurant tax to PAD Bitung City. Local taxes are divided into two parts: provincial tax and city / county tax. One type of city / district tax is Restaurant Tax. This study aims to determine the contribution of restaurant tax Bitung City. Research method used in this research is descriptive analysis method. The object of research is taken at the Office of Regional Tax and Retribution Board of Bitung City. This study shows the calculation by using the contribution analysis can be seen that the contribution of restaurant tax Bitung city in the period 2013 - 2017 decreased. The rate of growth of restaurant tax in the early period had experienced a growth in restaurant tax revenues despite the last year (2017) there was a very significant decrease so that the value is negative. This study shows that Bitung City Government has not been able to reach the target that has been determined, this is because not yet maximum supervision from the Office of Revenue Management Finance and Regional Assets Bitung City in levy restaurant tax, so there are still many restaurants that do not pay taxes. The conclusion obtained is the analysis of restaurant tax contribution in the City of Bitung in the year 2013 amounted to 2.41% and there was a decrease in 2017 to become 1.09%. For that Bitung City Local Government should be more firm and pro active again in levy restaurant tax.Keywords: Restaurant Tax, PAD
ANALISIS EFEKTIFITAS DAN KONTRIBUSI PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN (PBB-P2) TERHADAP PENINGKATAN PENERIMAAN PENDAPATAN ASLI DAERAH DI KABUPATEN MINAHASA SELATAN DAN KOTA MANADO Lintong, Felia; Sabijono, Harijanto; Kalalo, Meily Y. B.
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.13.04.20989.2018

Abstract

Basically Tax is a levy or a contribution to the state and also the main source of income from taxes. Law no. 12 Year 1985 is the basis of collecting Land and Building Tax, while Land Tax and Rural and Urban Buildings are potential for the revenue of local origin. The purpose of this study was to determine the effectiveness and contribution of land taxes and rural and urban buildings in South Minahasa District and Manado City. The research used is a qualitative descriptive method. The research data is collected by direct interviews with the parties concerned and by literature study. The results showed that the effectiveness of tax revenue earth and rural and urban buildings South Minahasa District 88.12% (quite effective), and Manado City 95.52% (effective). The contribution of the land tax and rural and urban buildings to the local revenue of South Minahasa Regency is 4.55% (very less), and Manado City is 9.46% (very less).Keywords: PBB-P2, income, effectiveness, and contribution
PENGARUH KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI DI BEI Tambalean, Friko Allan Kevin; Manossoh, Hendrik; Runtu, Treesje
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.13.04.21255.2018

Abstract

The main objective of a business company is to increase the company value shown by the stock price, but the agency conflict can be an obstacle to achieving it. Managerial ownership and institutional ownership are expected to reduce the negative impact of the conflict. This study aims to determine the influence of managerial and institutional ownership on company value. Managerial ownership and institutional ownership measured by percentage of the share ownership of management and institutions in the company. Company value measured by Price to Book Value ratio. This study was conducted by taking a sample of 60 companies in 2016 and 2017. The result of this study shows that managerial ownership do not affect the company value and institutional ownership do not affect the company value.Keywords: Managerial Ownership, Institutional Ownership, Company value
ANALISIS SISTEM DAN PROSEDUR PENGADAAN BARANG DAN JASA DI KOMISI PEMILIHAN UMUM PROVINSI SULAWESI UTARA Majampoh, Ester Lita Juniani; Saerang, David P. E.; 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.13.04.21172.2018

Abstract

Goods and services procurement by the government is an important activity in national development to increase public services and economic development. As a government institution, the General Election Committee must be able to account the goods and services procurement in the aspects of administration, technical, and finance. The research purpose is to analyze whether the goods and services procurement in the North Celebes Province General Election Committee is adequate or not. In this research are the explanation about local goods planning procedure and local goods procurement procedure in the North Celebes Province General Election Committee. The procedures are then analyzed by the internal control analysis from COSO and compliance analysis.Keywords : Planning, Procurement, sequacity.
ANALISIS PENERAPAN TARGET COSTING SEBAGAI SISTEM PENGENDALIAN BIAYA PRODUKSI PADA CV.VEREL TRI PUTRA MANDIRI Sumakul, Anggreini Merry; 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.13.04.21307.2018

Abstract

Target costing method is one of the good method which used in efforts to decrease cost production. With the efficiency of production cost, the profit in the company then will increase. There are 3 stages to derect the implementation of target costing which are to calculate the production cost based on the company’s calculate, to execute value engineering and aply it unto the calculate of production cost. This study aims to determine does the impelementation of target costing is effecting enough as one of the effortsto controlling the production cost in CV.Verel Tri Putra Mandiri. The result shows that with the implementing target costing in CV.Verel Tri Putra Mandiri on controlling to awards cost production is proved to be better than with the method the company’s used all this time. Therefore, the conclusion for this research is that the company’s should using the target costing method in order to make the production cost be more efficient and so the profit or again which company’s eager to achive will be more likely to succed.Keyword : Target Costing

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