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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 SISTEM DAN PROSEDUR PENERIMAAN KAS PENDAPATAN ASLI DAERAH (PAD) PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA MANADO Polii, Juanda Jeniver; Elim, Inggriani; Pusung, Rudy
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.13.04.21808.2018

Abstract

Reform is a step taken by the government, one of which is in the area of local government financial management funds. Demands for the creation of good governance that has become the will of most people in achieving the goals and ideals of the nation and state. Accountability philosophically arises because of the power in the form of mandates / mandates given to someone to carry out their duties in order to achieve a certain goal by using existing supporting facilities. This study aims to analyze whether the system and procedures for implementing PAD receipts in the Regional Tax and Retribution Management Board of Manado City are adequate. The method of analysis used in this study is descriptive method. The results of this study indicate that the system and procedures for cash receipts carried out by the Regional Tax and Retribution Management Board of the City of Manado are in accordance with the systems and procedures contained in PERMENDAGRI 59 of 2007 for cash receipts, especially in regional taxes and leviesKeywords : Systems and Procedures, Cash Receipts, Local Revenue, Tax Management and Retribution Board of the City of Manado, PAD.
ANALISIS SISTEM PEMUNGUTAN, PEMBAYARAN, PENCATATAN DAN PELAPORAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN PULAU MOROTAI Mahino, Yosceline; Karamoy, Herman; Pusung, Rudy J.
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 04 (2018): Going Concern Vol.13 No.4 Desember 2018
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

One of the efforts made in national development is the implementation of autonomy area. With regional autonomy, an autonomous region must be able to take care of and arrange the financing of the area itself. In order to implement the sector policy which plays an important role in regional financing is local revenue. Original regional income that sourced from tax revenue, levies and other legitimate regional revenues. Local Tax is one source of local revenue potentials that can be developed throught local tax revenues. Morotai Island Regency is one of autonomous district that has large potential resources, one of which is non-metallic minerals and rocks tax, but have not been managed effectively. The purpose of this study is to analyze whether the collection system, payment, recording and reporting of Non Mettalic mineral and Rocks tax already in accordance with Undang-Undang No 28 Tahun 2009 and Peraturan Pemerintah Nomor 55 Tahun 2016. The analytical method used is descriptive method. Based on the results of the study, it can be concluded that collection system, payment, recording and reporting of Non Mettalic mineral and Rocks tax is already appropriate with Undang-Undang No 28 Tahun 2009 and Peraturan Pemerintah Nomor 55 Tahun 2016 but in BPKAD still not a Standar Operation Procedur (SOP) for tax revenue. Internal Control for Non Metallic Mineral and Rocks tax using analysis COSO are sufficient only to needan increase in the risk assessment component.Keywords: Non Mettalic Mineral and Rocks Tax, Collections System, Payment, Recording, Reporting, Internal Control
PENGARUH LIKUIDITAS, PRICΕ ΕARNING RATΙO (PΕR) DAN DΙVΙDΕND PΕR SHARΕ (DPS) PADA HΑRGΑ SΑHΑM Putra, Wijaya; Stefahni, .; Sitohang, Karina F.; Govanni, Jessyln; Anneliese, .; Ricke, .; Mesrawati, .; Hayati, Sukma
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.13.04.21749.2018

Abstract

The research had purpose to analyzed the effect of liquidity, PΕR and DPS on stock price. Independent variables that used in this study were liquidity, price earning ratio and dividend per share. Dependent variable that used was stock price. The population are all the property and real estate companies listed on the Indonesia Stock Exchange in Indonesia 2012-2017. Methods of analysis used was multiple linear regression. The research used purposive random sampling method, that is the samples of 14 companies. The results of partial test shows that liquidity does not affect the stock price,then the effect of PΕR and DPS on the stock price were significant. Simultaneously the effect of liquidity, PΕR and DPS were significant to the company's stock price in the property and real estate companies listed in Indonesia Stock Exchange in 2012-2017 periods.Keywords: Liquidity, Price Earning Ratio, Dividend Per Share, Stock Prices
PENGARUH CASH RATIO, TIME INTEREST EARNED DAN DEBT TO EQUITY RATIO TERHADAP PROFITABILITAS (ROE) PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DALAM BEI PERIODE 2013-2017 Angellia, .; Erlina, .; Moksa, Jana Jesifa; Wirawan, Joshua Andre; Wijaya, Novilia; Sitorus, Jessy Safitri; Stephanus, Andhy
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.13.04.21805.2018

Abstract

Financial performance can be measured by Return on Equity (ROE), because ROE is one of two base factors to determine company’s level of profit growth. A company can be identified success if the cash turnover is increasing along the certain financial period. If liquidity is increasing then the profit will increase because the changed value of current assets is getting increased by company’s current liabilities enchancement. The sample of research is 32( thirthy two companies ) Data collection method is using documentation method Data analysis thechnique used is descriptive quantitative analysis. Analysis model in this research is double linear regretion and using SPSS program. Data tested by classic assumption test, coefficient determination test, F test, and T test. The conclusion of this research both partial and simultaneous Cash Ratio ,Time Interest Earned, Debt to Equity Ratio are not influential to Return on Equity. The result of R coeffition determination is 7,3%. So this 7,3% variation of variable ROE can be explained by variation variable Cash Ratio ,Time Interest Earned, Debt to Equity RatioKeywords: ROE, Cash Ratio, Time Interest Earned, Debt to Equity Ratio
PENGARUH PENGUASAAN AKUNTANSI DAN INOVASI WIRAUSAHA TERHADAP KINERJA MANAJERIAL PADA PERUSAHAAN JASA DI KOTA MANADO (STUDI PADA BIRO PERJALANAN TRAVEL DI KOTA MANADO) Herman, Giovani; Elim, Inggriani; Tirayoh, Victorina Z.
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.13.04.21880.2018

Abstract

Recent developments in the economy in Indonesia have led to an increasingly increasing accounting role that demands accounting that can provide the financial information needed by society in making economic decisions. It is now increasingly recognized by entrepreneurs. Accounting also greatly facilitates the smoothness of management tasks. This research was conducted at 30 travel agency service companies (travel) located in Manado city. The purpose of this research is to examine the influence of the mastery of accounting and entrepreneurial innovation on managerial performance in travel agency services company in Manado city. The analytical method used is multiple linear regression analysis method with the help of SPSS 12.0 software. Based on multiple linear regression analysis. The result of the research shows that Accounting Mastery (X1) has an effect on Managerial Performance (X2) in Travel Service Company in Manado City, and Entrepreneurial Innovation also has an effect on Managerial Performance in Service Company of Travel Bureau in Manado City. This shows that the variable of Accounting Mastery (X1) and Entrepreneurial Innovation (X2) together have a significant influence on Managerial Performance variables (Y). at Travel Service Company (Travel) in Manado City. so it can be concluded that Ha accepted and rejected H0 or can be said that the variable of Accounting Mastery and Entrepreneurial Innovation Variables affect the variable of Managerial Performance in Travel Service Company (Travel) d Manado City.Keywords: Accounting, Innovation, Entrepreneurship, Managerial Performance
ANALISIS POTENSI DAN EFEKTIVITAS PENERIMAAN PAJAK PENERANGAN JALAN DI KOTA MANADO Pandelaki, Meggy Marchia; Sabijono, Harijanto; 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.13.04.21867.2018

Abstract

The street lighting tax is one of the district / city taxes imposed on the use of electricity provided that street lighting is available in the area, whose accounts are paid by the regional government. Street lighting tax is one of the potential sources of regional income that can be influenced by certain factors. Therefore, this study aims to determine the potential and tax effectiveness of street lighting in the Regional Revenue Office of the City of Manado. The analytical method used is qualitative descriptive analysis. The data sources used in this study are secondary data, namely data originating from the Regional Revenue Office of the City of Manado. The results of the study indicate that the potential for street lighting tax in Manado City is less effective, and the tax effectiveness of street lighting from 2013-2017 is very effective. In 2013 the highest effectiveness of street lighting tax was 105.82 with very effective criteria, and in 2016 the lowest effectiveness of street lighting tax was 100.87 with very effective criteria. This means that tax on street lighting is very efficient and good, because the realization of street lighting tax revenues in the city of Manado reaches its real revenue potential.Keywords: Potential, Effectiveness.
EVALUASI PENGENDALIAN INTERN SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS ATAS PENJUALAN JASA KAMAR PADA BIG FISH HOTEL Modim, Arif Rahman; Tinangon, Jantje J.; Pangerapan, Sonny
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 04 (2018): Going Concern Vol.13 No.4 Desember 2018
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Organizations to achieve sustainable position and possible opportunities requires efficient information systems. The purpose of the study is to evaluate the implementation an internal control in accounting information system cash receipt in Big Fish hotel (Piere Tendean Number. 107-108 Boulevard Manado). This research approach is qualitative descriptive with the type of case study research. Types of data used are primary data and secondary data. Data were collected through a preliminary survey, field research, observation, interviews, and documentation. The result show that accounting informations systems cash receipt at this hotel has been have well internal control. Although there were many problem has found, that there is no a job rotation to maintain employee independence in carrying out their duties, he absence of an internal supervisory unit that can guarantee security and finances, there is no surprising audit to check accurately.Keywords : Accounting Information System, Cash Receipt, Internal Control
PENGARUH STRUKTUR AKTIVA (ASSETS STRUCTURE), RETURN ON ASSETS DAN PERTUMBUHAN PENJUALAN (GROWTH OF SALES) TERHADAP STRUKTUR MODAL (CAPITAL STRUCTURE) PADA PERUSAHAAN PROPERTY DAN REAL ESTATE DI BURSA EFEK INDONESIA TAHUN 2011 – 2015 Chandra, Annie; Tantoni, Wenny; Villany, Windy; Lubis, Mahmuddin Syah; Akbar, Faisal
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 04 (2018): Going Concern Vol.13 No.4 Desember 2018
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

The purpose of the research is to know and analyze the effect of Assets Structure, Return On Assets (ROA) and Growth of Sales on Debt Equity ratio. The research used some theories relating to Assets Structure, Return On Assets, Growth of Sales and Capital Structure. The research approach of this research was quantitative. This type of research is descriptive explanatory. The populations in this research are 53 companies of Property and Real Estate in the Indonesia Stock Exchange in the year of 2011-2015. The result of the research samples were 25 companies of Property and Real Estate in the Indonesia Stock Exchange in the year of 2011-2015. The result of the research as well as a conclusion from this research stated that partially Assets Structure had a negative significant effect on Capital Structure, Partially ROA and Growth of Sales did not have a significant effect on Capital Structure. Simultaneously, Assets Structure, Return On Assets and Growth of Sales had a significant effect on Capital Structure.Keyword: Assets Structure, Return On Assets, Growth of Sales, Debt to Equity Ratio
ANALISIS LAPORAN ARUS KAS UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Kaloh, Trisilia; Ilat, Ventje; 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.13.04.21872.2018

Abstract

 A necessity for companies to include cash flow statements in financial statements. One analysis of financial performance using the cash flow statement is the ratio of cash flow statements. The purpose of this study was to find out the financial performance of six food and beverage companies during 2014-2017. This study uses the ratio analysis method. The ratio used in this study is the ratio of operating cash flows, the ratio of operating cash flow to interest, the ratio of capital expenditure, the ratio of total debt, and the ratio of cash flows to net income. From the results of calculations using the ratio analysis of cash flow reports obtained that from the six food and beverage companies namely PT. Tiga Pilar Sejahtera Food Tbk, PT. Delta Djakarta Tbk, PT. Mayora Indah Tbk, PT. Nippon Indosari Corpindo Tbk, PT. UltraJaya Milk Industry & Trading Company Tbk, PT. Indofood Sukses Makmur Tbk has a very good improvement, although not too high.Keywords: Cash flow statement, Operating cash flow, Cash flow ratio, Financial performance, Bursa Efek Indonesia
PENGARUH CURRENT RATIO (CR), DEBT TO ASSET RATIO (DAR), PERPUTARAN PERSEDIAAN (INVENTORY TURNOVER), DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE DI BEI PERIODE 2012 – 2016 Silvia, .; Jovani, Vinna; Fransisca, .; Grace, Catherine; Gunawan, Roby; Samosir, Hottua; Tampubolon, Jonris
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.13.04.21853.2018

Abstract

The research objective was  to test and analyze the Effect of Current Ratio, Debt to Asset Ratio, Inventory Turnover, Company Size on Profitability in Property and Real Estate Companies listed on the Indonesia Stock Exchange (IDX) for the period 2012-2016 partially or simultaneously. The research used quantitative method. The population used in this study was the Property and Real Estate Companies listed on the Indonesia Stock Exchange with a total of 46 companies in the period 2012-2016. The sample in this study used data taking  by means of purposive sampling. The number of samples used in this study were 31 companies with 155 observations. The results obtained were Current Ratio partially did not have a significant effect on Profitability. Partially Debt to Assets Ratio had no significant effect on profitability. Inventory Turnover in parallel l did not have significant effect on profitability. The size of the company partially had a positive and not significant effect on profitability. Current Ratio, Debt to Assets Ratio, Inventory Turnover and Company Size simultaneously did not have significant effect on Profitability in Property and Real Estate Companies listed on the Indonesia Stock Exchange for the period 2012-2016.Keywords: Current ratio (CR), Debt to assets ratio (DAR), Inventory Turnover, Company Size, Profitability

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