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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 778 Documents
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ANALISIS PERENCANAAN PAJAK PENGHASILAN PASAL 21 SEBAGAI UPAYA EFISIENSI PAJAK PENGHASILAN BADAN USAHA PADA PT. ASURANSI ASEI INDONESIA CABANG MANADO Manangkalangi, Adikodrati M.; Elim, Inggriani; Budiarso, Novi S.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 3 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.3.26013.2019

Abstract

Tax planning is one of the ways that taxpayers can use to make tax savings, without violating the constitution or the applicable taxation laws. Tax planning is used to anticipate tax evasion, so that the company can be consistent in payments, and also make corporate tax payments efficient. The research objective is to determine whether the application of tax planning methods used by PT. Asuransi Asei Indonesia Manado Branch in streamlining its tax payments, especially on income tax article 21. In this study the type of data used is qualitative data and quantitative data, while for the data source uses primary data, and the analytical method used is descriptive analysis method. Based on the results of the study, it was concluded that more efficient in paying taxes is to use the Gross-Up Method, rather than using the company's current tax planning method, the Net Method. Because the Gross-Up method, the company PT. Asuransi Asei Indonesia Manado Branch will provide tax benefits equal to article 21 income tax withheld from employee income, without the need for fiscal correction and for this case the allowance the company can provide through the Gross-Up Method is as much as Rp. 132,718,489.
ANALISIS SISTEM DAN PROSEDUR PEMUNGUTAN PAJAK KENDARAAN BERMOTOR DAN BEA BALIK NAMA KENDARAAN BERMOTOR PADA BADAN PENDAPATAN DAERAH PROVINSI SULAWESI UTARA Kalalo, Angraini Puspita; Ilat, Ventje; Afandi, Dhullo
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.2.28025.2020

Abstract

North Sulawesi Province levies five provincial taxes, two of which are PKB and BBN-KB which levied based on the determination of the regional head. This study aims to determine the adequacy of the system and procedures for collecting PKB and BBN-KB in the Province of North Sulawesi. The method used in this research is qualitative. The results of the study showed that the manual payment system and procedures were in accordance with applicable regulation namely Regional Regulation No.7 of 2011 article 52, while for the payment system and procedures through assitive device (dhrive thru) and online were not in accordance with applicable regulation. Then for the internal control analysis system of the procedures for collecting PKB and BBN-KB carried out by BAPENDA, North Sulawesi Province is in accordance with the apllicable internal control concept.
ANALISIS PERBANDINGAN SEBELUM DAN SESUDAH PENGENAAN TARIF PAJAK PROGRESIF PADA KENDARAAN BERMOTOR BERDASARKAN “THE FOUR MAXIMS” DI KOTA MANADO Rosalie, Eugenia; Tinangon, Jantje; Pusung, Rudy
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 4 (2013)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.8.4.25130.2013

Abstract

Motor vehicle tax is one source of revenue that provides kontirbusi important. With the entry into force of a progressive tax on motor vehicles beginning in 2012 based on Law No. 28 of 2009 on Regional Taxes and Levies as well as the North Sulawesi Provincial Regulation No. 7 of 2011 on Local Taxes North Sulawesi province that both private vehicle ownership and tax rates set forth progressively. At the beginning of the adoption of the progressive tax, many people who feel uncomfortable and overwhelmed, perhaps this was due to lack of information regarding the application of progressive rates. The purpose of this study is how the progressive tariffs on motor vehicles based principle of taxation in the city of Manado, and determine the impact of comparing before and after imposition. The method used is descriptive analytical method, which is a research method to reveal the existing problems in office administration, data processing, analyzing, researching and interpret and make conclusions and give suggestions which are then arranged in a systematic discussion so that problems that exist in the company can be understood. From the results of the research can be seen still highly progressive taxation in accordance with "The Four Maxims" that principle of taxation proposed by Adam Smith which consists of similarity and balance (Equality), legal certainty (certainty), (c) a timely basis (convenient of payment), and (d) the principle of economies of collection. progressive taxation has other positive effects which increase the acceptance of PKB and BBNKB which automatically increases the acceptance of the PAD that most of it is the source of Local Taxes. Imposition of Tax Rate has been running as a Progressive government enforce the original purpose and is in accordance with the tax function is budgetair function.
ANALISIS SELISIH REALISASI RETRIBUSI DAN PAJAK DAERAH PEMERINTAH DI KABUPATEN KEPULAUAN TALAUD Luntungan, Haryo P.; Sabijono, Harijanto; Pusung, Rudy J.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 3 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.3.25951.2019

Abstract

The inability to extract regional sources of income will impact on financing regional development. Locally-generated revenue is the backbone of development, if does not increase it is feared that it will disrupt the wheels of development. To know ability of the Talaud Regency Government to explore receipts of  Regional Retribution and Regional Taxesby determining budget of tax collection and levies will know the final results of the realization of the collection of taxes and levies, it will be seen that the comparison shows the effectiveness of Regional Taxes and Regional Levies. The aim of the study was to find out the magnitude change in difference, and analyze effectiveness of Regional Retribution and Regional Taxes on Original Local Government Revenue Talaud island district. data analyzed are budget data and realization Regional Retribution and Regional Taxes during 2012-2017. Data analysis tool used is the difference analysis and effectiveness analysis. This type of research is conducted using qualitative descriptive research.The results of the difference analysis both for Regional Retribution and Regional Taxes for 2012-2017 are more differences between realization and budget. For the level of effectiveness of regional Retribution and regional taxes, there are those that are not effective until very effective, because the calculation results are less than 60% to above 100%. The Regional Tax Management Agency and the Regional Retribution of the Talaud Islands Regency should need communication and good relations or good cooperation between the collecting parties and the community.
PENERAPAN AKUNTANSI PENGAKUAN ASET TETAP PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KABUPATEN MINAHASA Aring, Aprico; Tinangon, Jantje J.; Elim, Inggriani
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.2.27854.2020

Abstract

Assets can still be used for mutual interests between the government and the general public and can be directly felt for their usefulness. Recognition of fixed assets is regulated in Republic Indonesian Government Regulation No. 71 of 2010 concerning Public Accounting Standards Statement which includes the accrual basis as applicable SAP. This study aims to determine the extent on application of accounting for the recognition of fixed assets. The method of analysis used in this study is a descriptive method in which the purpose of each data collected is analyzed and drawn a conclusion and the type of research conducted is descriptive qualitative. The results of the study found that the process of recognizing fixed assets at the Minahasa District Financial and Asset Management Agency is in accordance with applicable regulations.
EVALUASI PENERAPAN SISTEM AKUNTANSI PENGELUARAN KAS PENGGAJIAN PEGAWAI NEGERI SIPIL DI BADAN DIKLAT PROVINSI SULAWESI UTARA Golose, Virginia Rebecka; Saerang, David P.E; Sabijono, Harijanto
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 1 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.1.25197.2014

Abstract

In the accounting system cash outlay necessary to procedure well and in accordance with established policy cash expenditures made outside the prescribed procedure, the possibility of fraud, theft, and embezzlement cash. So that can be said that the better expenditure accounting systems and procedures cash will be able to do it in the trust account the amount of cash in the financial statement. The problem in this study is how the implementation process payroll payments to the Civil Service Training Agency of North Sulawesi. The purpose of this study to evaluate the application of the accounting system cash expenditures, the payment of salaries of civil servants in the province of North Sulawesi training agency. This study is a descriptive research using qualitative methods in which an analysis is collecting, collating, and processing, in order to provide an overview of a particular state so that it can be deduced.Based on the results of the study indicate that the accounting. System is cash expenditure on Training Agency of North Sulawesi is generally well under Permendagri Number. 13 of 2006.
ANALISIS FAKTOR-FAKTOR KEUANGAN YANG MEMPENGARUHI KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Mangundap, Rima D.; Karamoy, Herman; Alexander, Stanly
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 4 (2013)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.8.4.25117.2013

Abstract

Companies as a form of organization in general has a specific goal to be achieved in an effort to meet the interests of its members. Success in achieving the company's goal is performance management. Performance appraisal or performance of a company is measured because it can be used as the basis for decision making both internally and eksternal.Tujuan of this study was to determine Is asset structure, debt ratios, and capital structure affect the financial performance of companies either simultaneously or partially. The method used in this study is the linear regression equation berganda.Dalam simultaneous testing result that financial factors have a significant influence on the financial performance of the company. This is evidenced by calculated F value is greater than the value of F table  and significant values significantly smaller than the size. Subsequently the partial test of the three variables tested only a capital structure that has a significant influence on the financial performance of the company.
PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT (STUDI : PADA KANTOR AKUNTAN PUBLIK DAN BADAN PEMERIKSA KEUANGAN DI SULAWESI UTARA) Mailuhu, Roland; Mogi, Grace B.; Kalangi, Lintje
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 1 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.1.25227.2014

Abstract

Public accounting profession is a function of attestation/legalization (atesstation function). When auditors certify the information they publish a report with conclusions regarding the conviction of a written assertion from management. To produce a good quality audit, the auditor should perform the work in accordance with the auditing standards defined, ie in accordance with Standards on Auditing in the Public Accountants Professional Standards (SPAP) or the Auditing Standards for the State Audit Agency (BPK). The quality of the resulting audit the auditor may also be influenced by several factors, among others, competence and independence of the auditor. Competencies help auditors carry out the work effectively and efficiently. The auditor also should be independent in carrying out the audit. Because good competence would not be worth it if the auditor does not have the degree of independence in gathering and evaluating evidence. This study aims to analyze the influence of empirical evidence and prove the competence and independence by the Public Accountant (KAP) and North Sulawesi Representative BPK to audit quality. As for answering the research hypotheses using multiple regression analysis. Based on the partial results of the study it can be concluded that the competence of positive but not significant effect on audit quality and independence of positive and significant impact on audit quality. Competence and independence simultaneously jointly positive effect on audit quality. So the higher the competence and independence of the auditor, the better the quality of audits conducted.
EVALUASI PENCATATAN ASET PADA BADAN PENGELOLAAN KEUANGAN DAN BARANG MILIK DAERAH PROVINSI SULAWESI UTARA Primasatya, Arya Munawir; Saerang, David P.E; Mawikere, Lidia
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 1 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.1.25186.2014

Abstract

Asset recording area is a common problem in the examination of financial statements Audit Agency ( BPK ) . The resulting lack of information and errors in the presentation of accountability lead to transparency and accountability is not in accordance with the expectations of the public and other stockholders. The purpose of this study is to evaluate the suitability of the property asset recording between the management board of finance and goods belonging to the northern Sulawesi province and Permendagri No. 17 of 2007 . Evaluation is done by collecting descriptions obtained from the research through interviews and or references that relate to the problems faced. recording assets carried on the Financial Management Board and District Property North Sulawesi has followed and guided the Permendagri No. 17 Of 2007 on Guidelines for District Property Management in terms of sectoral asset management is the planning, administration, and elimination has been on the run well. Especially in terms of asset recording, beginning administration of accounting, inventory, and reporting have used SIMDA of BPKP which makes the chances of a small error in the reconciliation to achieve transparency and accountability so as to give satisfaction to the stakeholders in informed asset management area.
PENGARUH EARNING PER SHARE, KEBIJAKAN DIVIDEN, ARUS KAS, LEVERAGE DAN RETURN ON ASSETS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR PADA BURSA EFEK INDONESIA Chandra, Angelin; Putri, Arie Pratania; Angela, Leoni; Puspita, Henny; Auryn, Felicia; Jingga, Faby Clariesta
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 1 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.1.26957.2020

Abstract

The research was conducted in order to add insight and to find out whether Earning per Share, Dividend Payout Ratio, Cash Flow, Leverage, Return on Assets affect the value of company in property and real estate sector companies listed on Indonesia Stock Exchange for the 2013 – 2017 period. There are 75 companies and 15 sample companies that we obtained from this study using purposive sampling techniques. Descriptive quantitative is used in this type of research. The results showed that Earning Per Share, Dividend Payout Ratio, Debt to Equity Ratio and Return On Assets partially had a positive effect on firm value in property and real estate companies. While Cash Flow has no effect and is not significant.

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