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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 FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN TANGGUNG JAWAB SOSIAL Hasanah, Neneng
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.15.3.29921.2020

Abstract

The purpose of this study is to analyze the influence of leverage, company size, and profitability on the disclosure of corporate social responsibility of public firms of textiles and garment that listed in the Indonesia Stock Exchange over 2016 until 2018. The independent variables of this study are leverage, company size, and profitability while the dependent variable is the Corporate Social Responsibility (CSR) disclosure. This study conducts logistic regression analysis on 45 public firms of textiles and garment that taken by purposive sampling method. The results of this study show that: (1) leverage significantly effect on corporate social responsibility disclosure; (2) company size insignificant on corporate social responsibility disclosure; and (3) profitability significantly effect on corporate social responsibility disclosure.
EVALUASI PENGHITUNGAN PAJAK PENGHASILAN PASAL 21 (STUDI KASUS PADA DINAS PUPR PROVINSI MALUKU UTARA) Ningrum, Tiara; Ilat, Ventje; 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.15.2.27982.2020

Abstract

In improving people’s welfare and national development, the government requires regular acceptance. In the state budget (APBN) the biggest source of revenue is from the tax sector. Tax is a mandatory contribution that is imposed on every tax payer on the object it has and the result are submitted to the government. North Maluku Public Works and Public Housing Office is one on the regional apparatus that has a number of employees with the specification of civil servants (state civil servants) and regional honorary employees, so that it has great potential in paying taxes, especially article 21 of the income tax. in addition, the office of Public Works and Public Housing in North Maluku Province also has the potential to cause irregularities in the calculation of income tax due to differences in views on the Income Tax Law. this is the research reference with the title “Evaluation Of Article 21 Income Tax Calculation For Civil Servants in the Public Works and Public Housing Agency of North Maluku Provinces”. The purpose of this study is to determine the Calculation of Income Tax Article 21 for Civil Servants in the Public Works and Public Housing Office of North Maluku Province has been appropriate and in accordance with applicable laws and regulation. The method used in this research is quantitative descriptive method. Calculation of Income Tax Article 21 of civil servants salaries at the Department Public Works and Public Housing in North Maluku has been carried out correctly and in accordance with the provisions of the applicable Taxation Law. Article 21 for Civil Servants in the Public Works and Public Housing Office of North Maluku Province has been appropriate and in accordance with applicable laws and regulation. The method used in this research is quantitative descriptive method. Calculation of Income Tax Article 21 of civil servants salaries at the Department Public Works and Public Housing in North Maluku has been carried out correctly and in accordance with the provisions of the applicable Taxation Law.
EVALUASI SISTEM DAN PROSEDUR PENGELUARAN KAS PADA DINAS KELAUTAN DAN PERIKANAN PROVINSI SULAWESI UTARA Meilisa, Tumilaar Alvionita; Sondakh, Jullie J; Tinangon, Jantje J
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.14.4.26361.2019

Abstract

Implement evaluation system and cash expenditure procedure of the most important components the resources for good government. Cash expenditure included transactions that resulted in a diminishing cash and or local bank accounts. The goal of research is to find out how effective the implementation systems and cash expenditure procedures at the Marine and Fisheries Office of Northern Sulawesi. The analysis method used is a descriptive analysis. Studies show that the implementation of cash expenditure systems and procedures for the Marine and Fisheries Office of the Northern Sulawesi  has been effective and according to SE 900/316/ BAKD includes related functions, documents used, generated reports and technical descriptions of the cash expenditure procedure. The should, head of Marine and Fisheries Office the Northern Sulawesi increase and maintain the effectiveness of system operations, cash expenditure and socializing as well as technical guidance to improve the quality of human resources and thus have a positive effect on implementation of the system and cash expenditure procedure.
EVALUASI LAPORAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH PADA SATUAN KERJA NON VERTIKAL TERTENTU PENYEDIAAN PERUMAHAN PROVINSI SULAWESI UTARA Wantah, Kezia Princesa; Kalangi, Lintje; Tangkuman, Steven
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.15.3.29734.2020

Abstract

LAKIP is the government’s accountability for activities carried out within one budget year and as one of the realization of good governance. The community questioned whether the budget used was appropriate or not with what they received.In addition, accountability reports on public sector organizations are only oriented to "output" rather than "outcome". This resulted public sector organizations to pay more attention to value for money that is able to consider inputs, outputs, especially outcomes that underlie the three main elements namely economy, efficiency and effectiveness.This study aims to find out how the SNVT Provision program in North Sulawesi Province is measured using the concept of value for money.The research method used is descriptive qualitative with the results of interviews and data collected, analyzed and conclusions drawn.The results showed that the evaluation of the SNVT program for the Provision of Housing in the Province of North Sulawesi was measured by the concept of value for money for economic measurements achieving good results. However, the measurement for efficiency and effectiveness are not yet optimum as the budget is not fully realized.
IDENTIFIKASI NON VALUE ADDED ACTIVITY MELALUI ACTIVITY-BASED MANAGEMENT UNTUK MENINGKATKAN EFISIENSI HOTEL TRAVELLO MANADO Daleno, Irna Prisye; Saerang, David Paul Elia; 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.8.4.25136.2013

Abstract

Faced with the globalization era filled with fierce competition, companies must be able to improve the performance and adaptability to the existing environment to be able to continue to compete. The rivalry does not happen in manufacture industry environmentbut also in service industry, with increasing the competition in service industry especially in hotel, so Travello Hotel should create a competitive excellence. Therefore to create that excellence,  Travello Hotel should has efficiency with the way to manage the activity without cutdown the quality of service that give to customer. This method use to manage the activity, so that create this efficiency is calledActivity-Based Management.The research has done in room division of Manado Travello Hotel. The research is descriptive which analyze to all activity in room division of  Travello  Hotel and classify that activity to be value added activity and non value added activity. The value added activity will be eliminated or combined with the other activity that is similar, so that the value added non cost appear from this activity could reduced the amount. The data that used in this research is quantitative as cost report in room division in Travello Hotel tahun 2012 and the qualitative data is like tool from the Hotel.The conclusion this research is to apply the method of activity-basedManagement, Travello Hotel reduces the non value added cost so it can create afficiency without cutdown the quality of service the given from Travello Hotel to customer, with using the activity-based management,the totally of expense in room division are decreases as much as Rp. 176.226.624,08 from Rp. 3.576.508.933,00 to be Rp. 3.400.282.308,92.
EVALUASI PENERAPAN LAPORAN ARUS KAS BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA PERUSAHAAN PT. AIR MANADO Makasenggehe, Victoria M.K; Ilat, Ventje; Gamaliel, Hendrik
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.13.04.21809.2018

Abstract

The cash flow report presents information on historical changes in cash and cash equivalents of the entity, which shows separately the changes that occur during one period of operating, investing and funding activities. The main purpose of the cash flow statement is the financial position report provides information on net cash inflows in a period, the results of the three main activities of the company are operations, investments and funding. SAK ETAP provides many facilities for companies compared to PSAK with more complex reporting provisions. In accordance with the scope of SAK ETAP, this standard is intended to be used by entities without public accountability (entities that do not have significant public accountability; and do not publish general-purpose financial statements). The presence of Entity Accounting Standards without Public Accountability (SAK ETAP) is expected to provide convenience for PT. Air Manado in presenting financial statements. The purpose of SAK ETAP itself is to provide facilities for small and medium scale entities. In accordance with SAK-ETAP, Entities without intended public accountability are entities that do not have significant public accountability and publish general-purpose financial reports for external users. This study uses a type of descriptive research - comparative. The results showed that PT. Air Manado has implemented financial statements in accordance with applicable standards but there are still items or elements in the cash flow statement that have not fully implemented the Entity Financial Accounting Standards without Public Accountability (SAK ETAP) in the cash flow statement. Keyword : SAK ETAP, Cash Flow Report,Financial Accounting,PT. Air Manado,Public Accountability
ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN TERHADAP BIAYA OPERASIONAL PENGELOLAHAN LIMBAH PADA RUMAH SAKIT PANCARAN KASIH MANADO Ratulangi, Aldy V. J; Pangemanan, Sifrid; Tirayoh, Victorina
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.13.03.20292.2018

Abstract

The hospital is an institution engaged in the field of health, where the service provided by doctors, nurses and health experts. In its activities, hospitals use medical devices mostly made of materials that are difficult to decompose. These medical devices, when finished are used to be waste, and waste from the hospital could potentially transmit the disease. Therefore, hospitals must have a guideline on the cost of waste management, so that the existing waste can be managed properly. Environmental Accounting is present as a guide on waste management costs that can be used in waste management. The purpose of this research is to know whether GMIM Manado Pancaran Kasih Hospital has applied environmental accounting according to existing standard. The results of this study found that GMIM Pancaran Kasih Hospital has applied its environmental accounting and carried out the process of Recognition, Measurement, Recording, Presentation, and Disclosure as well as those described in Government Accounting Standards of 2010.Keywords: Environmental accounting, Costs
ANALISIS TERHADAP IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN UNTUK ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA EMKM CV. M’ARS STUDIO Mamengko, Christian Jhon; Saerang, David Paul Elia; Mawikere, Lidia M.
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.14.3.25982.2019

Abstract

One indicator that can be done to support the development of an increase in the national economy is through the Micro, Small and Medium Enterprises (EMKM). This study aims to find out about the implementation of financial reporting practices at CV. M’ars Studio, know the statement of financial position at the end of the period (balance sheet), find out the income statement during the period, knowing notes to financial statements during the period, based on EMKM SAK ETAP. The object of the research is the implementation of the EMKM Financial Accounting Standards CV. M’ars Studio. This type of research is qualitative and uses descriptive qualitative methods used in this study are primary data which is data obtained through interviews conducted by researchers on owners and administrators and through direct observation on CV. M’ars Studio besides that, secondary data obtained through evidence of library and documentary studies owned by CV. M’ars Studio. Secondary data obtained through evidence of library and documentary studies owned by CV. M’ars Studio. The results of this study indicate that there are several EMKM IFRS elements that have not been implemented by CV. M’ars Studio. Statement of financial position at the end of the period (balance sheet), which is still simple so the implementation is quite good, the income statement is almost in line with the standard so that the implementation made is good, and notes to financial statements at CV. M’ars Studio have not been implemented. There are major obstacles faced in implementing SAK EMKM, namely the lack of information to the entity regarding IFRDs that apply specifically to MSMEs.
EVALUASI PROSEDUR PENGELUARAN KAS DENGAN MENGGUNAKAN UANG PERSEDIAAN PADA DINAS PENDAPATAN DAERAH KOTA MANADO Dendeng, Windy Firginia; Elim, Inggriani; 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.15.2.27850.2020

Abstract

The implementation of a government system that is synergic and fair with the principle of decentralization requires the existence of a financial management that is accountable and transparent. Evaluation of cash disbursement procedures for money supply is a form of financial management that is accountable and transparent. Inventory money is the initial fund given to the regional government SKPD at the beginning of the fiscal year as an advance for the implementation of SKPD operational activities. The purpose of this study was to evaluate the implementation of the procedure for the issuance of cash in cash inventories in the regional income department of the city of Manado. The analytical method used in this research is descriptive analysis method. The results showed that the implementation of the procedure for issuing cash in the form of cash in the regional income department of the city of Manado was not yet effective and was not in accordance with SE.900 / 316 / BAKD because some supporting documents required by law were not attached and for the use of money the supplies still needed control and supervision in accordance with regulation number 60 of 2008 concerning the government's internal control system.
ANALISIS PENGGUNAAN INFORMASI AKUNTANSI DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN MEMBELI ATAU MEMBUAT SENDIRI FLA KUE SUSEN PADA DOLPHIN DONUTS BAKERY. Muhamad, Intan Zuriati Agustina; Ilat, Ventje; Sabijono, Harijanto
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.8.4.25125.2013

Abstract

In running  a business every company always faced with many issues. There are many kinds of issues, decison making  was one of them. Many informations are needed for the management in order to chose the right decision. Differential accounting information was one of the information that the management need as basis of palnning and decisions making. Differential cost analysis was appropiate for the issue in ways for the company to increase the profit and reduce the loss,  which to make the decision to make or buy the material. The purpose of this research is to find out what was the right decision that the manager could took, either to make or to buy the fla using differential accounting information with comparing the differential cost within to buy or to make the fla.The result of the analysist at Dolphin Donuts bakery from differential cost showing that differential accounting information in short-term decision indicating the company better make their own fla as the material of susen, cause the production cost was more cheaper comparing if the company buy from supplier.

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