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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 PENERAPAN PSAK NO. 45 (REVISI 2011) TENTANG PELAPORAN KEUANGAN ENTITAS NIRLABA PADA YAYASAN LEMBAGA KONSUMEN INDONESIA (YLKI) Bumulo, Regina Amalia; Mogi, Grace B.; 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.9.1.25235.2014

Abstract

Foundation is one form of a non-profit entity that aims to provide services to the public community without seeking advantage in carrying out its activities. The legal form of the foundation is often used as a shield to enrich the Founders, the Controllers, and the Directors. To minimize this, and in order to implement the principles of transparency and accountability to the public, the foundation should do the publication of its financial statements in accordance with the current SAK in Indonesia, the PSAK No. 45 (Revised 2011). The purpose of this study is to analyze the financial statements of the Indonesian Consumers Organization in accordance with PSAK No. 45 (Revised 2011). In this study, the author analyzed the data by collecting, interpreting, and analyzing it to produce conclusions about the true state, then compare it with PSAK No. 45 (Revised 2011). Based on the analysis and evaluation can be concluded that: (1) In the statement of financial position, there is no separation between current liabilities and long term liabilities. Also there is a mismatch use of the term "aktiva bersih" and "aset bersih" that should have been presented with the term "aset neto". (2) In the statement of activities, there is a mismatch use of the term "aktiva bersih" and "aset bersih" that should be presented with the term "aset neto". (3) In the statement of cash flows, there is still a mismatch use of the term "arus kas bersih" which is supposed to be served with the term "arus kas neto". (4) Notes to the financial statements are in accordance with PSAK No. 45 (Revised 2011).
PENGARUH CURRENT RATIO, WORKING CAPITAL TURNOVER, DEBT TO EQUITY RATIO, DAN TOTAL ASSETS TURNOVER TERHADAP RETURN ON INVESTMENT PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Christina, Christina; Monica, Monica; Aurelia, Agnes; Fitria, Sherley; Lina, Lina; Panggabean, Maya Sabirina
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.14.4.26336.2019

Abstract

The purpose of this research is to provide and increase knowledge for the readers and to analyze the effect of Current Ratio, Working Capital Turnover, Debt to Equity Ratio, and Total Assets Turnover on Return on Investment in food and beverage companies listed on the Indonesia Stock Exchange for the period 2012-2017. The study population used was 20, the research sample of 11 companies. The research method uses quantitative statistics. The data analysis technique uses the classic assumption test. Hypothesis testing is assessed by multiple linear regression test, T test, and F test. The hypothesis test results of the determination coefficient obtained Adjusted R Square (R2) value of 58%, so it can be said that the variable Current Ratio (X1), Debt to Equity Ratio (X2), Working Capital Turnover (X3), and Total Assets Turnover (X4) affect the Return on Investment (Y) of 58% and the remaining 42% is influenced by other variables that are not found in this study.
ANALISIS PERBANDINGAN JUMLAH ALAT BERAT DENGAN PENERIMAAN PEMUNGUTAN PAJAK DARI TAHUN KE TAHUN DAN KONTRIBUSINYA DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH SULAWESI UTARA Karels, Hana Glorya; Karamoy, Herman; Kalalo, Meily Y. B.
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.15.2.28202.2020

Abstract

Local governments always need local revenue sources that can support regional expenditure financing from various alternative revenue sources that may be collected by the region. Tax as the biggest source of state revenue has a tendency to increase from year to year. One of them is the motor vehicle tax, especially the heavy vehicle motor vehicle tax. The purpose of this study is to analyze the magnitude of the comparison of the number of heavy equipment from year to year with existing tax revenue, analyze its contribution in increasing local revenue and the obstacles faced in heavy equipment tax collection in North Sulawesi using descriptive qualitative research methods. Research results show that the number of heavy equipment that exists with the amount that pays heavy equipment tax has an unbalanced comparison from year to year. With an average number of revenues or tax realization of heavy equipment in the last 3 (three) years amounting to Rp. 198,250,854. The average heavy equipment tax contribution from 2016 to 2018 is only 0.18%, which shows very poor criteria. The existence of a lawsuit from the association of owners and users of heavy equipment that is still in the process of being one of the obstacles of collecting heavy equipment tax itself.
PENERAPAN METODE ACTIVITY BASED COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI PADA PT. SARIMELATI KENCANA (PIZZA HUT MANADO TOWN SQUARE) Pelleng, Stephany Ch.; Karamoy, Herman; Tirajoh, Victorina
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.8.3.25112.2013

Abstract

Nowadays, every company has to have a right and efficient way to know their own pricing process. The better the company count it, the better it would be to compete in the market because the right method or system will decrease the cost and increase the profit. Activity Based Costing System is a method of calculating the cost of goods manufactured based on activities in a company using more cost driver, so it can calculate more accurate. This method is expected to be applied to the PT. Sarimelati Kencana who still using the traditional system for calculating the cost of goods manufactured. This research has a purpose to know the cost of goods manufactured in the company using activity based costing system. There are qualitative and quantitative data on this project. Qualitative data for company profile and quantitative data for production costs. This is descriptive research and the result shows that the pricing process using ABC method give overcost condition for pizza hut personal and undercost condition for pizza hut regular and large.
ANALISIS PENERAPAN WITHHOLDING TAX SYSTEM TERHADAP PAJAK PENERANGAN JALAN DI KAB. MINAHASA UTARA PADA PT. PLN (PERSERO) WILAYAH SULUTTENGGO Tanod, Sendi; Saerang, David; Pontoh, Winston
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.13.03.20105.2018

Abstract

Street lighting tax is territorial tax which is paid by the tax payer as electricity supplier, street lighting tax is collected at the same times with electricity bill payment by PLN customers. The purpose of this research is to analyze the application of withholding tax system in terms of cutting, deposit and reporting of Street Lighting Tax by PT. PLN (Persero) Area Suluttenggo. This research uses descriptive analysis method, which is done by interview and documentation. The results of the study show the Road Lighting Tax in the District North Minahasa by PT. PLN (Persero) Area Suluttenggo Region has been in accordance with the Law No.28 of 2009 and regent of the District north Minahasa No.34 of 2016. For liquefaction road tax refund shall be remitted to the regional treasury through a bank Sulut and in a few months in 2016 there shall be a delay in depositing which is not in accordance with the due date of the fifteenth of the ensuing month, in the case of reporting of PT. PLN (Persero) Area Suluttenggo Region has included Local Tax Payer (SSPD) for each month.Keywords: tax holding system, street lightning tax
ANALISIS PENGARUH PERANAN INTERNAL AUDIT TERHADAP EFEKTIVITAS PROSEDUR PENAGIHAN PIUTANG USAHA PADA PT ADIRA DINAMIKA MULTI FINANCE Lumentut, Lusiana; Ilat, Ventje; Pangemanan, Sifrid S.
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.9.1.25222.2014

Abstract

PT Adira Dinamika Multi Finance is a company engaged in financial services. Thus, the collection of accounts receivable activity becomes an important part in the conduct of the company's revenue distribution was then used as working capital and asset turnover smoothness sustainable company. This study aims to determine, describe and explain the Influence of role Internal Audit Against Effectiveness Procedures Billing Accounts Receivable. The variables examined in this study is the role of Internal Audit ( X ) as the independent variable and Accounts Receivable Billing Procedures Effectiveness ( Y ) as the dependent variable . The method used is quantitative method then describe that aims to determine relationships or influence between variables through a quantitative approach and statistical tests. The results that has obtained of tests conducted of chi-square statistic is  9.56 where  hitung >   tabel ( 9.56 > 3.84 ) , which means there is a very strong influence between the two variables , with thus the hypothesis test results are acceptable , so it can be concluded that the role of internal audit affect the effectiveness procedures of the collection of accounts receivable .
EVALUASI TARGET DAN REALISASI PENCAPAIAN PAJAK DAERAH PADA BADAN PENDAPATAN DAERAH PROVINSI SULAWESI UTARA Takahindangen, Eka A.; Morasa, Jenny; Runtu, Treesje
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.14.4.26156.2019

Abstract

Tax is the main source of state revenue. According to Law No. 28 of 2009 concerning PDRD, regional taxes are mandatory for regions that are owed by individuals or bodies related to legislation, by not obtaining direct imbalances and being used for regional needs for the greatest prosperity of the people. The regional government has agreed to collect regional taxes in order to contribute to the regions to increase the ability of funds in their regions. The purpose of this study is to find out the desired targets motorized vehicles, land tax air tax and percentage of motor vehicle tax, name transfer tax, motor vehicle fuel tax, surface water tax and cigarette tax in the North Sulawesi Provincial Revenue Agency for 2014-2017 have been efficient and effective in North Sulawesi Province. The data analysis method used in this study is descriptive. The results of the analysis of Realization of Regional Taxes in North Sulawesi increase every year, in 2014-2017 the highest income tax is cigarette tax. The results of this study were issued by the regional government of North Sulawesi Province further authorizing the District / City Government to work and be responsible for working in accordance with the duties and functions of administering taxes from the community.
ANALISIS PENGAKUAN PENDAPATAN DAN BEBAN PADA PT. ASURANSI ADIRA DINAMIKA CABANG MANADO Iroth, Natasia; Sondakh, Jullie J.; Walandouw, Stanley Kho
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.15.2.28027.2020

Abstract

Concerning about the public interests and companies interests for financing which can be done by transferring loans to insurance companies. Every company needs to apply applicable accounting standards. Financial approval in accordance with the required standards is very important.  The purpose of this study was to determine whether income and expenses at PT. Asuransi Adira Branch of Manado complies with statement of financial accounting standard number 28. The analytical method used is descriptive, to analyze the suitability between the recognition of income and expenses made by the company with applicable standards. The results showed that PT. Asuransi Adira Branch of Manado should continue to strive to continue making statement of financial accounting standard number 28 as a guideline in accounting practices.
PENGARUH PENDAPATAN ASLI DAERAH TERHADAP BELANJA MODAL PADA KABUPATEN DAN KOTA PROPINSI SULAWESI UTARA Lengkong, Justonly; Saerang, David P.E.; Alexander, Stanly
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.8.3.25103.2013

Abstract

Regional Original Income is the main source of income of the local region itself. Regional Original Income is expected to be able to support Expense of Capital, because the Regional Original Income will increase is expected to add more revenue from existing infrasturcture development. This research aimed to determine the effect of Regional Original Income for Expense of Capital. Variables used in this research Is the Regional Original Income and Expense of Capital. The research data in the form of quantitative data and a secondary data obtained from the Central Board of Statistic in North Sulawesi. In this research has used simple regression method assisted by classical assumption. This research showed that the Regional Original Income has no effect on Expense of Capital.
EVALUASI PELAKSANAAN DAN PELAPORAN LAPORAN PERTANGGUNGJAWABAN BENDAHARA PENGELUARAN PADA KANTOR KELURAHAN LAPANGAN KECAMATAN MAPANGET KOTA MANADO Aloa, Clifford; Manossoh, Hendrik; Mawikere, Lidia
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.15.3.30078.2020

Abstract

The accountability report represents responsibility for the village office funds obtained. This study discusses the implementation and accountability report of treasurers published. The type of this study is qualitative approach with descriptive method as analytical method. This study finds that the Responsibility Report of the Mapanget Field Office in Manado City is accordance to Permendagri 55 of year 2008 and Permendagri 130 of year 2018.

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