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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 PENGELOLAAN AKUNTANSI ASET PADA BADAN KESATUAN BANGSA DAN POLITIK PROVINSI SULAWESI UTARA Tani, Lovenhia Claudya; Manossoh, Hendrik; Wokas, Heince Rudy Nicky
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.15.2.27866.2020

Abstract

Asset accounting is one of the most important components in order to achieve good governance. Asset accounting has a management that must comply with the applicable rules. The purpose of this research is to know how to manage the asset accounting at The National and Politics Board of North Sulawesi Province by implementing the accrual based government accounting standard, using the analysis method. Results of the study of The National and Politics Board of North Sulawesi Province demonstrate the implementation of the management process of asset goods accounting on The National and Politics Board of North Sulawesi Province on every sub system has not been effectively affected overall. Based on the results the authors give advice on the unity of the nation and politics to continue to maintain or improve the performance in carrying out the mandate of law.
ANALSIS PENAGIHAN PAJAK DENGAN SURAT PAKSA PADA KANTOR PELAYANAN PAJAK PRATAMA MANADO Pontoh, Melva Karla Yece; Tinangon, Jantje J.; 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.9.1.25215.2014

Abstract

Tax is an important element in APBN because tax as the largest thing  of national fund.  In fact there are tax payers in low obedience so they don’t pay and make report giving them by tax penalty, that is the basic element for Tax Billing and one of them is Tax Billing by Enforcement Letter.  According to my research I use Descriptive Methode to analize data.  According to my research I can conclude that Tax Billing by Enforcement Letter at Kantor Pelayanan Pajak Pratama Manado has been run according to the procedure.  That also give a good effect in order to undertake the Arrears Disbursement.  One of the good result do assessable is make them wary s for future the Assessable will be more obedient to fulfill they Tax Responsibility.  Suggestions can be put forward for the further course of a study should be conducted in-depth research to add to the reference library.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DALAM MENETAPKAN HARGA JUAL PADA HOLLAND BAKERY BOULEVARD MANADO Lumowa, Cindy Shelly; Tinangon, Jantje J.; Wangkar, Anneke
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.15.1.27835.2020

Abstract

Calculation of the cost of production is something that needs to be considered in determining the selling price of the product. Calculation of the cost of production that is right and accurate is something that needs to be done by every company, without a precise and accurate calculation of the cost of production, the manufacturing company concerned will experience in setting the selling price of a product. The purpose of this study was to determine the cost classification applied by Holland Bakery Boulevard Manado in calculating the cost of production, to find out the calculation of the cost of production of Holland Bakery Boulevard Manado in setting selling price and find out the determination of product selling price applied by Holland Bakery Boulevard Manado. Data analysis method used for this research is descriptive analysis method. The collection of cost of goods manufactured is the process cost method, while the method of determining the cost of production uses the full costing approach. There is a difference in the selling price per packet of bread between Holland Bakery Boulevard Manado with a theory caused by differences in the allocation of costs and determination of mark up between companies and theories. The company's selling price is lower than the theory that the difference for chocolate bread is Rp. 1.589, then for cheese bread Rp. 1.910, and for srikaya bread Rp. 2.449.
PENERAPAN INFORMASI AKUNTANSI DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN MEMBELI ATAU MEMBUAT SENDIRI PRODUK SETENGAH JADI PADA UD. BERKAT ANUGERAH Tampubolon, Phamela D; Saerang, David Paul Elia; Poputra, Agus Toni
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.8.4.25121.2013

Abstract

Amid competition is so rapid and uncertain economic conditions, every company is required to be more efficient in order tobe more efficient in orderto survive and all of it can not be separated from the role of management.  Management measure which is occupied to measure the success or failure of the company is profit. To produce an efficient profit differential accounting information requires management to select the best course of action among alternatives available. The purpose of this study is to analyze the application of differential accounting information in the decision to buy or make your own semi-finished products on UD. Berkat Anugerah. This study uses a descriptive research method. The result of the analysis of research conducted on UD. Berkat Anugerah seen from the cost accounting showed diferential role in the short-term decision making, where the company should buy semi-finished products from third party cost incurred due to lower than producing its own.
ANALISIS PERLAKUAN AKUNTANSI ASET TETAP PADA PT. MASSINDO SINAR PRATAMA MANADO Noe, Nurjana; Tinangon, Jantje; Elim, Inggriani
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.9.1.25232.2014

Abstract

The rapid implementation of development in various industry sectors, supported by advances in technology and the globalization of international markets will have an impact on the onset of intense competition among enterprises, especially those engaged in the industry. PT. Massindo Sinar Pratama is a private company which is in Manado, North Sulawesi engaged in manufacturing. To be able to support and facilitate the operations of the company's fixed assets required. The role of fixed asset accounting is required by the decision. The purpose of this study was to assess the extent to which the company has applied the theory in accordance with Statement of Financial Accounting Standards (SFAS) no. 16. This study used a descriptive - comparative method of analysis. In this study only focused on fixed assets engines. The results showed that the recognition, measurement, after the acquisition of fixed assets expenses, depreciation of fixed assets and fixed asset presentation, PT. Massindo Sinar Pratama Manado applying accounting policies that have led to to the Statement of Financial Accounting Standards (SFAS) No. 16
INFORMASI AKUNTANSI DIFERENSIAL SEBAGAI ALAT PENGAMBILAN KEPUTUSAN MENYEWA ATAU MEMBELI GEDUNG PADA PT. BPR MILLENIA KANTOR CABANG PAAL DUA Kotambunan, Miranda Ellora; Nangoi, Grace B; 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.15.2.28190.2020

Abstract

Decision making is the selection of one of the various alternative actions available. In choosing an alternative, management requires precise and accurate information to reduce the possibility of failure of decisions that will be taken by the company. Differential accounting information is very suitable to be used in the selection of several alternatives. The purpose of this study is to determine whether differential accounting information can be used as a decision-making tool so that companies can decide whether to rent or buy a building as a place to operate its branch offices. This research uses descriptive qualitative method by collecting data through interviews and documentation. The results showed that differential accounting information as a decision-making tool can be applied at PT. BPR Millenia Paal Dua Branch Office and the cost to rent a building is lower than buying a building.
PENGARUH KEPATUHAN DAN PENGAWASAN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI EMPIRIS PADA PEMERINTAH KABUPATEN MINAHASA UTARA) Mawuntu, Nikita Srisilia; Manossoh, Hendrik; 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.15.2.28230.2020

Abstract

Local Government Financial Statement is an information media for the society that gives information about the financial position and the performance of local government. Therefore, a financial statement should be qualified, reliable, accountable and transparent to meet the public requirement. Some factors are considered capable to improve the quality of Local Government Financial Statement. They are compliance with the rule of law and internal control. This study aims to obtain empirical evidence of the influence of compliance to the rule of law and internal control toward the quality of Minahasa Utara Regency Government Financial Statement. There are 60 respondents as the samples have been taken from 24 Local Government Organization used in this research. It uses quantitative analysis method and questionnaire instrument as primary data collection and process the data by SPSS version 23. The statistic method that used to verify the hypothesis is by multiple linear regression analysis. The hypothesis test results show that compliance to the rule of law has a positive and significant effect to the quality of Local Government Financial Statement while internal control has no significant and positive influence to the Financial Statement of Minahasa Utara Regency Government.
ANALISIS PERHITUNGAN PENCATATAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI ATAS EKSPEDISI ANTAR PULAU PADA PT. TAJUR JAKARTA Rundengan, Priscilia Joanna; Tinangon, Jantje; Elim, Inggriani
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.9.1.25217.2014

Abstract

Value-added tax represent the source of revenue for very dominant state,to fulfill requirement of people. Company  as a taxpayer have to carry out their tax liability in accordance with the provisions of the tax laws are dynamic and constantly changing according to the rate of development of country’s economics. PT. Tajur Jakarta was established in 1967 which is located in Jl. Jati Baru No. 83 where the main activities of company is a shipping that uses trucking services, and that companies that count, reecord, and report Value Added Tax on the consumers of services on goods subject to Value Added Tax.The method in this research is using descriptive analysis which is describe the case studies and literature. Case studies conducted in PT TAJUR Jakarta while literature conducted by collecting data from the literature relevant to the Value-added tax. Pursuant to result of obtained research from the study,the company calculating, recording and reporting properly and in accordance with the Law No. 42 of 2009,using the rate of 10% for each taxable service / goods taxable, and also the results obtained also that the company has to deposit and tax reporting using e-SPT return and paid through the bank by the 15th of each month after the end of the tax period in accordance with law No. 42 of 2009 on Value Added Tax.
TATA KELOLA DAN KINERJA KEUANGAN PADA KANTOR KECAMATAN WANEA KOTA MANADO Walangitan, Nivi; Morasa, Jenny; 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.15.2.28199.2020

Abstract

Whether or not a government institution runs well or poorly provided services depends on the leadership policy in its management. The purpose of this study was to determine public governance and financial performance at the Wanea District Office. The analytical method used is qualitative analysis with Primary data. The results showed that (1) the implementation of transparency in the Wanea District Office was good. (2) The implementation of accountability in the form of the ability to present government information openly, (3) quickly and accurately to the public,(4) the ability to provide satisfactory services to the public, the ability to provide space for the community, the ability to explain and account for any public policy proportionally and (5) the provision of facilities for the public to assess government performance . So the implementation of the principle of accountability in Wanea District is good. Financial performance in the Wanea District Office is good.
EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) TERHADAP PENERIMAAN PENDAPATAN ASLI DAERAH (PAD) DI KOTA GORONTALO TAHUN 2016-2018 Chandra, Cherry Agustine; Sabijono, Harijanto; Runtu, Treesje
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 3 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.3.28541.2020

Abstract

The Rural and Urban Land and Building Tax (PBB-P2) is a central tax which is handed over to the local government so that it becomes a local tax. PBB-P2 is expected to be able to contribute to the receptionof special regions. The purpose of this study is to calculate the acceptance and acceptance of PBB-P2 revenue towards increasing PAD revenue in Gorontalo City. The research method uses a qualitative type with Gorontalo City government as the object of research. Data collection techniques with interviews and documentation. The results showed that PBB-P2 revenues in Gorontalo City amounted to 88,86% in 2016, 79,80% in 2017, and 81,24% in 2018, and receipt of PBB-P2 revenue towards PAD 2016 was 2,89%, in 2017 it was 2,80%, and 2018 it was 3,05%.

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