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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 778 Documents
 43   44   45   46   47 
ANALISIS PENERAPAN E-NOFA (ELEKTRONIK NOMOR FAKTUR) PAJAK SEBAGAI UPAYA UNTUK MENCEGAH TERJADINYA FAKTUR PAJAK FIKTIF DAN FAKTUR PAJAK NOMOR BERGANDA (STUDI PADA KANTOR PELAYANAN PAJAK PRATAMA MANADO) Alhabsyi, Muhamad N; Saerang, David P. E.; 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.13.04.21308.2018

Abstract

The purpose of this study was to find out (e-Nofa) taxes in the tax service office (KPP) in Manado. The type of research conducted is qualitative. Data is obtained by conducting interviews, literature studies, documentation and collecting documents related to research. The data taken are: Sources of information, language, organizational structure, head office and agencies, as well as interviews with the Pratama Manado tax office and taxable entrepreneurs (PKP) who use E-Nofa. The analytical method used is descriptive comparative. The stages carried out in this study are the data needed, after which transcripts of interviews are made. Then an interview is conducted by providing codes to assist in presenting and focusing what data is suitable for analysis. The results showed that the application of e-Nofa at KPP Pratama Manado was good, but it was not yet fully efficient because of some requirements of tax duties that caused an efficient level.Keywords: e-Nofa, Taxable Enterpreneus
ANALISIS PERLAKUAN AKUNTANSI UNTUK KREDIT BERMASALAH PADA PT. BANK RAKYAT INDONESIA (PERSERO) TBK CABANG MANADO Tumbel, Deisy M.; Kalangi, Lintje; Walandouw, Stanley Kho
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.13.04.21411.2018

Abstract

Non-performing Loans in generally are loans that pay for their mortgage payments and/or  the interest has passed 90 days or the due date, or loans whose payments are timely are in doubt. Non-performing Loans consist of loans sich as substandartd, doubtfull, loss. The research method used is descriptive method, namely data collected, analyzed, and compared then drawn to conclusion. The result of the study obtained showed that the accounting treatment of non-performing loans at PT. Bank Rakyat Indonesia (persero) Tbk Manado Branch, is in accordance with SFAS No. 50, 55 and 60 concerning to the presentation, recognition, measurement and disclosure. Keywords: Non-performing Loans, Accounting Treatment
ANALISIS EFEKTIVITAS DAN EFISIENSI PENERIMAAN PAJAK DAERAH PROVINSI SULAWESI UTARA PERIODE 2013-2017 Talondong, Susanti; 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.13.04.21451.2018

Abstract

Regional Tax is one of the biggest revenues of the regional government. To optimize local tax revenue, it is necessary to see the effectiveness and efficiency of the regional tax. The objectives of this study are (1) to determine the level of effectiveness of local tax revenues in North Sulawesi Province in 2013-2017 (2) to determine the level of efficiency of local tax revenues in North Sulawesi Province in 2013-2017. This research was carried out at the Office of the North Sulawesi Province Tax and Retribution Management Agency (BP2RD). The analytical method used in this research is quantitative descriptive analysis. The research results obtained are that local tax revenue from 2013-2017 has the highest variation in revenues in 2017 at 107.65% and the lowest in 2015 amounted to 91.66%. The level of effectiveness and efficiency of local tax revenues in North Sulawesi Province from 2013-2017 is very effective and efficient.Keywords: Local Tax, Effectiveness, Efficient
ANALISIS EFEKTIVITAS SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL PERKREDITAN PADA PT. BANK PEMBANGUNAN DAERAH PAPUA CABANG MANADO Krar, Sonaria; Tinangon, Jantje J.; Gamaliel, Hendrik
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

 A  good  Accounting   Information   System  can  help  company  to  provide  the  company’s  need  for   other  information  related   to  busyness  process  that  exist  within  the  company. This  research  study  at  PT. Regional  bank  development  papua  branch  manado.This  study   aims  to   know  effectiveness  of    information accounting  system  and  internal  control  of  kredit  on  PT.regional   bank  development  papua  branch  manado.This  study  used a deskriptive  qualitative  method  is  a  method  that  is  done  by  classifying  data  and   inormation  which  is  obtained  by  various  technicques  such  as  survey, interviews,  and  others. So  get  a  relevant  conclusion.The results  of   the   analysis   of  the  conclusion  that  the  information  system   and   internal  control  of  PT. bank  Papua  manado  branch  has  been   running  well, and  in  accordance  with  procedures  that  have  been  set  by  the  bank  indonesian.  Allready  meet  the  characteristics  and   elements   of   internal  control.Keywords : Information  Accounting  System,  Internal  control,  Credit.
ANALISIS PELAKSANAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN PADA KOTA TOMOHON Lengkong, Yesika Claudia; Nangoi, Grace B.; 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.13.04.21448.2018

Abstract

This scientist was done at the office of the city’s government of Tomohon was especially done with Regional Financial (Income, Financial, and Regional Assets) the city of Tomohon located in the North Sulawesi Province. While the implementation time of this research is from April 2018 to September 2018. The purpose of this study was to determine the implementation of registration, data collection, assessment, determination, payment, service, collection and supervision in PBB-P2 collection by the Office of Revenue, Management of Finance and Regional Property in Tomohon. The population in this study are several individuals who are the source of data collection. The research sample is the Tomohon City Regional Revenue Service Officer who deals with Regional Taxes and Levies. In this study, the author uses descriptive methods. Data collection techniques used in this study are Field Research and Library Research. Data analysis was carried out by presenting the results obtained from research conducted to study and discuss the management of Land Taxes and Rural and Urban Buildings at the Tomohon City Regional Revenue Service. The conclusions of this study are: The implementation of PBB-P2 in the Department of Revenue, Management of Finance and Regional Property in Tomohon has followed the existing rules procedures and is in accordance with UN legislation, namely Law No. 12 of 2009 concerning Land and Building Taxes.Keywords :Tax assessments of the earth and the country and urban buildings
PENERAPAN SISTEM KEUANGAN DESA (SISKEUDES) PADA ORGANISASI PEMERINTAHAN DESA (STUDI KASUS DI DESA SUWAAN KECAMATAN KALAWAT KABUPATEN MINAHASA UTARA) Malahika, Jehan M.; Karamoy, Herman; Pusung, Rudy 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.13.04.21514.2018

Abstract

This research aims to analyze the Implementation of Village Financial System (SISKEUDES)  towards the government organization in Suwaan Village Kalawat Subdistrict North Minahasa Regency. This research using qualitative research approach as using primary data, which were in the form of interview and secondary data. The informants are the village head, the village secretaries, and the head of village government affairs. The result showed that : (1) The implementation of Village Financial System in Suwaan Village has running well (2) The procedure of SISKEUDES utilization done by 4 stages which are : Planning, Implementing, Administrating, and Reporting (3) Village Financial System has been giving the positive influence towards the performance of each employee. Therefore, Village Financial System holds an important role upon village government that impact directly by the employee of village. This is as accordance with the purpose on the implementation of Village Financing System which is to assist the work of villagers’ employee.Keywords: Village Financial System, Village Government
ANALISIS EFEKTIVITAS PENAGIHAN RETRIBUSI PERSAMPAHAN DAN KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH KOTA TOMOHON Rembet, Juanda Elia; Tinangon, Jantje J.; 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.13.04.21414.2018

Abstract

Regional Original Revenue (PAD) is regional revenue derived from local taxes, regional retribution, and management of separated regional assets, as well as other legitimate regional income. Regional levies are one of the sources of financing regional development in supporting the implementation of regional autonomy. One type of regional retribution collected by the Tomohon City Government is waste retribution. This study aims to analyze the effectiveness of waste collection fees in Tomohon City, and the contribution of solid waste retribution to PAD. In this study using quantitative descriptive method. The analysis data used in this study is the analysis of contribution and effectiveness. The results of the receipt effectiveness of solid waste levies in 2015-2016 was not effective and decreased, then in 2017 although it was still ineffective but experienced a very drastic increase. The contribution of solid waste retribution to regional retribution is still relatively small in 2015 and 2016 but in 2017 its contribution is very significant to regional retribution. While the contribution of solid waste retribution to the PAD of Tomohon City in 2015-2017 is very small for the past 3 years. Leaders of Regional Revenue Service and the Environmental Agency should continue to optimize the receipt of solid waste fees with intensification & extensification, so that there will always be changes on the system of receiving regional retribution towards a better direction.Keywords: effectivity, contribution, local government income
ANALISIS SISTEM INFORMASI AKUNTANSI DALAM PEMBERIAN KREDIT PADA KOPPELOG BULOG MANADO Suwatalbessy, Jessica Brenda; Morasa, Jenny; Tangkuman, Steven
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.13.04.21515.2018

Abstract

Accounting information systems are the main formal system in most companies. Accounting information systems have an important role in lending in which companies can see the effectiveness of accounting systems in lending. The aim of the study was to find out how the procedure for granting credit at the Koppelog Bulog Manado. The results showed that the accounting information systems in giving credit to the Koppelog Bulog Manado was quite effective, but it was just that the lack of good quality resources  in Koppelog Bulog Manado was due to the average level of education of employees who were not very skilled in their field.Keywords : Accounting information systems, Procedure for granting, Credit
ANALISIS PENERIMAAN DAN BAGI HASIL PAJAK KENDARAAN BERMOTOR PADA DINAS PENDAPATAN DAERAH PROVINSI SULAWESI UTARA Theo, Jordi; Pangemanan, Sifrid; Walandouw, Stanley Kho
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.13.04.21413.2018

Abstract

Tax is one of the state and regional revenue that must be optimized to support the project in the framework of tourism. Motor Vehicle Tax is one type of Provincial Tax which will result from its receipt will also be submitted to Regency/City with profit sharing system. The results of the Motor Vehicle Tax Receipts shall be allocated at least 10% (percent percent) for the improvement of road infrastructure and improvements to public transportation modes. This study aims to determine and analyze Income from Motor Vehicle Tax at North Sulawesi Revenue Service Office. This research uses descriptive research method. The result of research shows that realization of profit sharing of motor vehicle tax in North Sulawesi province has been in accordance with Government Regulation and Distribution of Motorized Tax Realization in 2017 has exceeded predetermined target of provincial tax sector is high.Keywords: Taxes, Motor Vehicle Taxes, Profit Sharing
ANALISIS LAPORAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH PADA DINAS PEKERJAAN UMUM KABUPATEN MINAHASA Worotikan, Jenefer Hermina; Sondakh, Jullie J.; 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.13.04.21431.2018

Abstract

Department of public work of Minahasa district is one of the agencies within the scope of governmental of Minahasa district which has responsibility to compose accountabilities Performance peport of Government instance. LAKIP is a form of the government accountability on  performance implementation which is carried out within a year estimates and as on of the manifestation of good governance. The purpose of this study was to analyze what factors caused the format of LAKIP formulation to the DPU not to fulfill the suitability of the elements of the formatting format in accordance with the Regulation of the Minister of State for Administrative Reform and Bureaucratic Reform number 29 year 2010 consisting of executive summary, introduction, planning and agreement performance, performance accountability, strategic plan, annual performance plan form (CTR), key performance indicators (IKU), performance agreement form, closing, attachments. The elements that are not yet in accordance with the regulations are the main performance indicators, covers and attachments. The methods of data collection which is used are interviews and documentation. The method of analyses of data which used is descriptive qualitative. The results of this study indicate that the format of the 2016 Minahasa DPU LAKIP drafting has largely compiled in accordance with PERMENPAN number 29 year 2010 but there are still elements in the format of the DPU LAKIP preparation that are not in accordance with the regulation.Keywords : LAKIP, good governance, accountability.

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