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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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EVALUASI SISTEM PENGENDALIAN MANAJEMEN UNTUK PUSAT TANGGUNG JAWAB LABA PADA CV AKE ABADI KECAMATAN AIRMADIDI Ering, Windy Fieska; Saerang, David P.E; Tirajoh, Victorina Z.
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.9.1.25219.2014

Abstract

CV. Ake Abadi is a company engaged mineral drinking water supply , in doing good management control will facillitate the application of accounting accountability within then company so that the company?s goals can be achieved. With the right management control systems,the management in organizations the company can evaluate the results of an operation or an activity is running efficiently and effectively. The purpose of this study was to determine the management control system to profit center responsibility Ake Abadi CV. The analytical method used is descriptive analysis . The analysis showed that the control of profit center manager at CV Ake Abadi has met one of the characteristics of accounting that is the identification of accountability profit centers. Implementation of central management control accountability in the CV Ake Abadi earnings are sufficient, it can be seen from the registration and authorization for expenditure costs and the calculation of an adequate financial statement analysis, and can be used as a management tool in controlling the profit center as a means of controlling costs.
PENGARUH TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI TERHADAP PENERIMAAN PAJAK PADA KPP BITUNG Tuwaidan, Regina Laurensana; Sondakh, Jullie J.; Elim, Inggriani
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 3 (2013)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.8.3.25108.2013

Abstract

State Revenue sources used to funance goverment ecpenditure and development one of which is taxes. Tax revenues indirectly aimed at improving the welfare and prosperity of the community. Thus study aimed to determine the influence of level of private taxpayer to the receipt of income tax article . The duty of Manado Primary Tax Office is to perform the basic tasks of Directorate General Of Taxation in Country?s revenue. This study uses is the analytical method used is simple linier regression statical analysis and also use the secondary data is the tax letter of incoming payment on time and the amount of income tax article payer which is registered in Bitung Primary Tax Office from january 2009 until july 2012. The research results reveals that the level of complience of private taxpayer amount has no significant effect to the receipt of income tax article . This is because they lack the awareness of the public in the Bitung city the importance of paying on time and the tax letter of incoming payment on time there are reports of naught calculation tax.
ANALISIS PENGENDALIAN INTERNAL ATAS PERSEDIAAN PADA PERUM BULOG DIVRE SULUT Biga, Julian; Ilat, Ventje; Elim, Inggriani
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.8.4.25137.2013

Abstract

Supply constitutes a firm Current Assets, that its amount is material and constituting one of essential factor in corporate activity supporter. That is why it has to be done by a good internal control tosecure supplies of acts of fraud,deviation and demage. At one point, the purpose of this research is to know what is the internal control that did by Perum Bulog Divre Sulut in order to get a clear picture about the internal control of rice supply that is applied was effective or not. The method that is utilized in this research is qualitative descriptive method, this method will figure the internal control of supply in Perum Bulog Divre Divre Sulut. From the results of this research is concluded that the rice supply internal control by Perum Bulog Divre Sulut was effective, where there is a separation between functions that is concerning the rice input and output. The monitoring of rice supply is also been done everyday. But, the Perum Bulog Divre Sulut still need to fix their weaknesses in its physical protection with assembling CCTV camera at the storehouse to create an effective internal supply observation.
ANALISIS SISTEM AKUNTANSI KLAIM JAMINAN KECELAKAAN KERJA (JKK) BAGI APARATUR SIPIL NEGARA PADA PT. DANA TABUNGAN DAN ASURANSI PEGAWAI NEGERI (PERSERO) KANTOR CABANG MANADO Tasikrede, Chicilia C.; Sondakh, Jullie J.; Suwetja, I Gede
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 03 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.03.20305.2018

Abstract

            The successful implementation of the tasks of government and national development depends on the working mechanism of state apparatus employees. State Civil Apparatus (ASN) as an element of state apparatus, state servants and public servants have a very important role in implementing national development. On the basis of these circumstances is required efforts to improve welfare, both in the period of active and in retirement. Work Accident Assurance (JKK) is protection against occupational injuries or illnesses in the form of care, compensation, and disability benefits. The purpose of this study is to know the accounting system of work accident assurance claim. The object of this research is the accounting system of claim work accident assurance at PT.Taspen (Persero) KC Manado. The method used is descriptive qualitative analysis. From the accounting system analysis of work accident assurance claim conducted by the author at PT. Taspen (Persero) KC Manado obtained the result that the accounting system of work accident assurance claim that has been implemented effectively and in accordance with existing procedures, seen with the clear separation of duties between the relevant functions and authorization of the authorized party for transactions of payment claim.Keywords: Accounting System, Work Accident Warranty Claim, ASN
PENERAPAN PSAK NOMOR 45 TENTANG PELAPORAN KEUANGAN ORGANISASI NIRLABA PADA SMK NEGERI 1 MANADO Rantung, Mario; Sabijono, Harijanto; Tirayoh, Victorina Z.
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.14.3.26008.2019

Abstract

Along with the development of the world of education today, the Indonesian government is very serious in responding to the development of education to produce quality schools, this is also with considerable school activities. Things that must be accounted for and delivered through financial statements.This study aims to describe the presentation of financial reports on Nonprofit Organizations and to find out how to implement the application of PSAK number 45 concerning the Presentation of Financial Statements of SMK Negeri 1 Manado. The data research method used is qualitative analysis with qualitative analysis and quantitative analysis. Qualitative analysis to find out the comparative object of research is financial reporting at SMK Negeri 1 Manado with PSAK No. 45 and also with the preparation of budget and budget. Economic analysis to find out the values that arise from the financial statements of SMK Negeri 1 Manado The results of the analysis show that the preparation of financial statements at SMK Negeri 1 Manado has not been used to make financial statements, financial statements, and financial statements that are in accordance with the financial format contained in PSAK No. 45.
ANALISIS PENGENDALIAN INTERN ATAS PENERIMAAN KAS PADA PT. MANDALA MULTIFINANCE, TBK CABANG MANADO Ogi, Gratia Patricia; Pangemanan, Sifrid S; Pontoh, Winston
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.15.2.27983.2020

Abstract

In a business activity, both large and small companies the goal obtained is the maximum profit in order to maintain the business. To achieve these objectives, it is necessary to have an Inter Control System. The object of research is PT. Mandala Multifinance, Tbk Manado branch engaged in vehicle transportation services. This study discusses to analyze the internal control system specifically for cash receipts at PT. Mandala Multifinance, Tbk Manado Branch. The research method used is descriptive qualitative. The results showed that the Internal Control System at PT. Mandala Multifinance, Tbk Manado branch has well had a Company Internal Policy (KIP) which is implemented to avoid fraud when receiving company cash.
ANALISIS PENERIMAAN RETIBUSI PARKIR KOTA MANADO TAHUN 2008-2012 Go, Edward Ricardo; Sondakh, Jullie; Wokas, Heince
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 3 (2013)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.8.3.25098.2013

Abstract

Parking retribution is one main source for Regional Original Revenue (PAD). The employment of regional autonomy in Indonesia makes parking retribution as one source of regional revenues. This research was done in Transportation Institution Office (DISHUB) Manado City and Parking Technical Executing Units (UPT) that responsible in handling parking retribution management. This research aims to analyze the development of parking retribution revenues, to forecast the realization of parking retribution effectiveness from 2016 until 2020, and to give insight for improving the parking retribution effectiveness in the future. The used analysis method is descriptive analysis method. Based on this research results, it is shown that UPT DISHUB Kota Manado have met the realization target of parking retribution revenues by Regional Government Manado, excellently and effectively. After the effectiveness analysis has been done, it can be concluded that the realization of parking retribution revenues is still increasing, starting from 61.20% at 2008, until reaching 111.46 at 2012. Based on the forecasting of parking retribution revenues amount from 2016 until 20120, it is simplified that the realization of parking retribution is always increasing, between 2012-2016, it has increased up to 385.83% until reach 361.04% at 2020. Based on those forecasting, for improving the effectiveness of this revenues, it is suggested to parking UPT for conducting enhancement, start from fee policy evaluation, HR efficiency and effectiveness to routine monitoring in TKP, and Natural Resources improvement or using computerized system to minimize indiscipline.  
ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 PADA PT. GATRA KALTIM JAYA KOTA BALIKPAPAN Tinangon, Jantje J.; Wokas, Heince R. N.; Dewanata, Pandu
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.8.4.25127.2013

Abstract

Company as a tax cutter has a very big role for the government. Currently there's a few companies that implement the tax deductions are not consistent with applicable regulations. This is caused by the company which considers the tax as a cost that the company will minimize the costs to optimize their profit. It is necessary good cooperation between the government and the company for the sake of continuity of the tax deduction . PT. GATRA KALTIM JAYA engaged in General trading in Balikpapan City has provided the highest satisfaction to the customers by providing the best quality products and innovative services on time. In this satisfying PT. GATRA KALTIM JAYA need qualified employees in order to achieve company goals. Therefore as an appreciation for services provided by its employees, the company gave contra such as wages and salaries also benefits as well as some additional bonuses. So, PT. GATRA KALTIM JAYA is obliged to withhold income tax  of salary employees' salary Article 21. The analytical method used in this research is descriptive research. The results are PT. News in Brief KALTIM JAYA Balikpapan in doing calculations, deductions and tax reporting of Income Tax  Article 21 of  the employee already complianced with the provisions of Law Taxation. No. 36 of 2008.
ANALISIS PERLAKUAN AKUNTANSI PAJAK PERTAMBAHAN NILAI (PPN) PADA CV. MULTI DI KOTA MANADO Tangkere, Marcho Rivelino; Elim, Inggriani; Walandouw, Stanley Kho
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.9.1.25236.2014

Abstract

Lease represent one of the very potential acceptance and dominant enough because owning function of budgetair and arrange. Taxation which in it there are element of Value Added Tax (PPN) represent also the part of fiscal policy of government because one of the Iease type imposed by government is Value added tax (PPN). As for intention of this research is to know treatment of Value added tax accountancy conducted by CV. Multi. Pursuant to result of research, hence Applying of Value added tax cv. Multi have according to Law No. 42 year 2009. Treatment of Value added tax accountancy by cv. Multi as entrepreneur hit Iease have as according to Law No. 42 Year 2009 that is equal to 10% for the delivery of home affairs.
ANALISIS LAPORAN KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN PERUSAHAAN TELEKOMUNIKASI PT. SMARTFREN TELECOM TBK TAHUN 2017-2018 Manuhutu, Yana Aprilia; Karamoy, Herman; Rondonuwu, Sintje
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.15.2.27852.2020

Abstract

Financial statements are the final process in the accounting process that has an important role for measuring and evaluating the performance of a company. Companies in Indonesia, especially companies that go public are required to make financial reports every period. The financial statements have the purpose of providing information about the company's financial position, performance, and cash flow which is beneficial for most report users in order to make economic decisions and show management's stewardship for the use of resources entrusted to them. This study aims to determine, the results of the analysis of Liquidity Ratios, Solviabilities, Profitability, and Activities of the financial performance of companies listed on the Indonesia Stock Exchange (Study on PT. Smartfren Telcom Tbk 2017-2018). The analytical method used is descriptive qualitative analysis. The result of this study shows that the financial performance of PT. Smartfren Telecom.Tbk is not going well yet. This is seen through the results of an analysis which shows that the instability of the company's financial performance produced between 2017 and 2018. Telecommunications companies must further improve the company's performance by reducing the amount of debt and increasing operating cash flow

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