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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 KOREKSI FISKAL DALAM RANGKA PERHITUNGAN PPH BADAN PT. KAWANUA DASA PRATAMA Wongso, Felix Daniel; Tinangon, Jantje; Walandouw, Stanley
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.9.1.25204.2014

Abstract

PT.Kawanua Dasa Pratama is a company which is a resident and as an entity that has the responsibility to calculate, report, and deposit the tax payable to be paid to the State. However, there are problems that will occurred in the payment of taxes. This is due to the particular financial reports, especially income statement have commercial income statement and fiscal income statement. Both of them are distinctly different, from some point of views about Profit Commercial that refers to the Financial Accounting Standards, while referring to the Act Taxable Income - Tax Act applicable. These differences are simply found in the presence of income and expenses are recognized as income or expense by the company but are not recognized by the Tax. These differences require an adjustment or reconciliation so that the amount of corporate income tax payable are calculated by the company and the tax could be alike. The purpose of this study is to determine the fiscal income statement derived from the financial statements of fiscal correction in the commercial. In this study, obtained after correction of the fiscal profit of Rp 2.241.020.568 and had to pay tax of Rp 560.255.142.
SEGMENT PERFORMANCE REPORT SEBAGAI ALAT PENILAIAN PRESTASI MANAJER PADA PT. JANUR KAWANUA INDONESIA Go, Eric Ricardo; Mogi, Grace; 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.8.4.25115.2013

Abstract

Each company has responsibility and authority sharing according to every part. For knowing how far the performance of a manager from every division according to the job and responsibility, achievement evaluation of every division is needed to be made. One method of achievement evaluation is segment performance report. The role of a manager is very important in controlling a company?s operation. By using Segment Performance Report, report lists the classification the controllable fixed costs and uncontrollable fixed costs. This research?s objective is to figure out the usage of segment performance report in evaluating manager achievement. This research is conducted in PT. Janur Kawanua Indonesia, addressed at Manembo-nembo Bitung. In this research,descriptive method (qualitative) is used for comparing the actual profit loss report and also production report that have been made by PT. Janur Kawanua Indonesia, based on the concept segment performance report. This research?s result shows the company still uses this resulted conventional-based report, production cost report and operational costs have not separated among uncontrollable costs and uncontrollable costs. With this, it can be seen the difference after controllable fixed cost and controllable costs are separated at Tepung Kelapa, as much as 417,499,394.15 IDR. And at the Kopra Division, it can be also seen the difference after controllable fixed costs and uncontrollable costs are separated, as much as 127,081,716.91 IDR.
ANALISIS EFEKTIFITAS SISTEM PENERBITAN SURAT PENYEDIAAN DANA PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KABUPATEN MINAHASA Nofry, Sampoel Johanes; Sondakh, Jullie J; Pontoh, Winston
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 4 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.4.26366.2019

Abstract

The Letter of Provision of Funds is the first step in the cash disbursement transactions for the Unit of Work Device Area within a region. The system contained in the process for issuing letters of Provision of Funds has been determined by the Minister of Home Affairs regulation number 21 year 2011. This study aims is to determine how the effectiveness of the system applied to the Regional Financial and Asset Management Agency of Minahasa District in issuing the Letter of Provision of Funds based on SE.903/316/BAKD. The result of the research shows that the Regional Financial and Asset Management Agency of Minahasa has been effective in issuing letter of provision of funds in accordance with the Regulation of the Minister of Home Affairs Number 21 Year 2011 SE.903/316/BAKD concerning guidelines on regional financial management.
ANALISIS PENERAPAN PSAK NO.102 ATAS PEMBIAYAAN MURABAHAH PADA PT. BANK SYARIAH MANDIRI CABANG MANADO Muklis, Sri Wahyuni; Pangemanan, Sifrid Sonny; Mawikere, Lidia
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.8.4.25135.2013

Abstract

Funding product “Murabahah” is one of upscale for syariah banking. IAI (Indonesia Accountant Association) has published Accountant funding standard statement (PSAK) No. 102, which admission, transparency, measuring and explanation from “Murabahah” transaction. the other purpose from this research is to know adjustment of “Murabahah” in PT. Bank Syariah Mandiri, Manado Branch with PSAK No. 102. Descriptive theory is been used for this research, which is the data has been gathered, arranged, interpret, and analysed, so it can give full information or picture about “Murabahah” funding in PT. Bank Syariah Mandiri, Manado Branch, where this presentation has been standardized based from standard accountant funding statement No. 102.
ANALISIS PERLAKUAN AKUNTANSI TERHADAP PERSEDIAAN BARANG USANG PADA PT. SINAR NIAGA SEJAHTERA (DISTRIBUTOR GARUDA FOOD) MANADO Purba, Yelfindi; Karamoy, Herman; Warongan, Jessy D.L.
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.14.3.25953.2019

Abstract

Inventories of obsolete goods will incur inventory costs, costs that exceed income will not generate profits. PT. Sinar Niaga Sejahtera (Garuda Food Distributor) Manado quite often finds inventory obsolescence of goods sold on credit to customer outlets. The research objective was to analyze the causes of obsolete inventory and accounting treatment of obsolete inventory at PT. Sinar Niaga Sejahtera (Garuda Food Distributor) Manado in accordance with accounting theory. The research method used is descriptive qualitative, where data and information obtained from PT. Sinar Niaga Sejahtera (Garuda Food Distributor) Manado is described qualitatively. The results of research at PT. Sinar Niaga Sejahtera (Distributor of Garuda Food) Manado, which is the cause of obsolete inventory due to expiration of consumption or expiration periods and accounting treatment of inventory of obsolete goods using the reserve method is in accordance with the applicable accounting theory and has run well with and obsolete inventory still in the normal category because it never exceeds the limit of what is reserved for one period.
PERENCANAAN DAN PENGENDALIAN UNTUK KREDIT KEMITRAAN DI PT. BANK BUKOPIN CABANG MANADO Manumpil, Margarietha S. A.; Sabijono, Harijanto; Mawikere, Lidia M.
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.15.2.27958.2020

Abstract

Banks are institutions that act as financial intermediaries, as a vital means of supporting the smooth running of the economy, in their function of transferring funds from savers or surplus units to borrowing partners or deficit units. Credit control is efforts to keep the credit provided smooth, productive and non-performing. Current and productive means the credit can be withdrawn with interest according to the agreement agreed by both parties. The purpose of this study was to determine the planning and control of partnership credit at PT. Bank Bukopin Manado Branch. And the type of research used is descriptive qualitative approach data, namely data presented descriptively in the form of a description such as the writer's observations during the study in the form of interviews and observations, and presented in the form of data not in the form of numbers. The results showed that credit planning conducted by PT. Bank Bukopin Manado Branch is very well established. This can be seen from the credit budget set from 2017 to 2018 which has increased every year and the implementation of credit control of PT. Bank Bukopin Manado is implemented very well, this can be seen from the targets achieved from 2017 to 2018 experiencing growth every year.
PENERAPAN PERYATAAN STANDAR AKUNTANSI KEUANGAN NOMOR 46 TENTANG AKUNTANSI PAJAK PENGHASILAN DAN UNDANG-UNDANG NOMOR 36 TAHUN 2008 TENTANG PAJAK PENGHASILAN ATAS PAJAK PENGHASILAN BADAN PADA PT.MEGA JASAKELOLA Letlora, Ray Marcel; Tinangon, Jantje J.; 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.9.1.25211.2014

Abstract

The application of PSAK No. 46, Accounting for Income Taxes expected to bridge between accounting and tax laws with provisions. The purpose of this study is to investigate the application of PSAK No. 46 and Act No. 36 of 2008 on corporate income tax on PT.mega Jasakelola. The analytical method used is descriptive analysis. The application of PSAK No.46 of research results 46 top corporate income tax has been applied on PT.Mega Jasakelola especially regarding deferred tax, taxable income and tax payable now. Implementation of Act No. 36 of 2008 on income tax on business services is appropriate PT Mega Jasakelola Taxation existing regulations. PT.Mega Jasakelola has implemented reporting income tax on their annual tax return, in accordance with the provisions of this is evidenced by the positive correction done at the expense of the non- taxable.
PENERAPAN METODE VALUE FOR MONEY SEBAGAI TOLOK UKUR PENILAIAN KINERJA KEUANGAN PADA ORGANISASI SEKTOR PUBLIK DI DINAS KESEHATAN KOTA MANADO Wuwungan, Gabriela Thalia; Tinangon, Jantje; Rondonuwu, Sintje
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 4 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.4.26288.2019

Abstract

In this era of globalization, many people consider the financial sector of public sector organizations as a waste and a source of funding. Loss of public trust in lost public sector organizations. In addition, accountability reports on public sector organizations are only oriented to "output" rather than "outcome". This discusses the phenomenon that public sector organizations pay more attention to the value of money that can be considered inputs, outputs, before the results that underlie the three main elements namely economy, efficiency and effectiveness. Research in the city of Manado using the value for money method, in terms of economy, efficiency and effectiveness. The analytical method used in this thesis research using descriptive qualitative methods, namely the results of interviews and with the data collected were analyzed and conclusions were collected. The results of the research obtained from the research results of the Manado City Health Office obtained the value for money method for economic measurement and efficiency, achieving good results. However, to measure success is still not good, decided one of the programs carried out has not been approved. Manado City Health Office should pay more attention to the results of the community in each program that is carried out, so that it is easier to find out which programs meet the requirements or not.
PENGARUH SISTEM AKUNTANSI MANAJEMEN TERHADAP MANAJEMEN KUALITAS PROSES PADA PT.TELKOMSEL DISTRIBUTION CENTER MANADO Worotikan, Maria Natalia; Morasa, Jenny; Pinatik, Sherly
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.15.2.28120.2020

Abstract

Management accounting systems need to be implemented in a company to provide a basis for making business decisions so that management can be better prepared to manage and carry out the control functions. The purpose of this study is to analyze the effect of management accounting systems on quality management processes at PT. Telkomsel Distribution Center. The type of this study is quantitative research. The location of this study is Telkomsel Distribution Center Manado which is in form of survey with distributing questionnaires that had been prepared previously to conduct research. The population and sample are all employees at the Telkomsel Distribution Center Manado with 40 respondents. Retrieval of data using saturated samples. Data analysis using simple regression with hypothesis testing. The results of the study are on relationship model between management accounting systems and process quality management. There is a positive and significant relationship of management accounting systems to the management of process quality. The suggestion is that in an effort to improve management of process quality, management should improve management accounting systems of the company. The higher management accounting system the better it improve process quality management of Manado Telkomsel Distribution Center.
ANALISIS ALOKASI BIAYA BERSAMA UNTUK MENENTUKAN HARGA POKOK PRODUKSI PADA UD. VANELA Farahdiba, Farahdiba; Mogi, Grace B.; Walandow, Stanly 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.9.1.25223.2014

Abstract

Joint cost is the cost that processing together at the same time as the cost of direct labor and factory overhead costs to produce multiple product. To determining of joint cost need to calculation the cost of production, that purpose was to calculate and determining supply of external report, the aim of this research is to doing analysis the allocation of joint cost in determining cost of production on Vanela. The method of this research is relative sales value method. The final conclution is that the joint cost allocation is based on a comparison table that difference in cost allocation is different because Vanela take into account the overall cost of the product to the product so the cost should be allocated costs of each product are not allocated according to the calculation of cost allocation, and for the calculation of joint cost is according with the allocation of costs that should be. If using the relative sales value method the cost of allocation becomes more obvious as it should be and based on the book.

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