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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 BIAYA RELEVAN DALAM PENGAMBILAN KEPUTUSAN MENERIMA ATAU MENOLAK PESANAN KHUSUS PADA CV. MANGUNI PERKASA Raap, Gabriel Michele Margaretha; Saerang, David P.E; Pusung, Rudy J.
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.9.1.25192.2014

Abstract

The success of an enterprise depends on the ability of corporate management in running the company. Decision making is one of the functions of a manager. In carrying out the activities of a company, the management is often faced with several options or alternatives of activities undertaken. To choose one of these alternatives the management need information about costs. The purpose of this study was to determine the cost of production cost calculations used by the company, as well as analyzes of relevant costs in relation to accept or reject a special order. The method used in this research is descriptive method. Based on the results of the study, showed that CV. Manguni Perkasa not applying relevant cost analysis method in calculating the cost of production. With the price of Rp 183.6 million special orders may be seen to be detrimental to the company that basically sells the house on stilts with the normal price of Rp 216 million, but when analyzed again using the relevant cost calculation method as a way to calculate the variable costs separately from the cost of production using the full costing method, the special orders stilt houses with a selling price of Rp 183.6 million is acceptable. Due to special order the sale price is greater than the variable costs incurred by the company in producing the stage.
ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 23 PADA PT. HASJRAT MULTIFINANCE, MANADO Rampengan, Rachel Romilda; Saerang, David Paul Elia; 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.9.1.25188.2014

Abstract

Income Tax Article 23 ( article 23 ) , set cutting taxes imposed on income taxpayer in the country or Permanent Establishment (PE ) derived from the capital , the delivery of services , or implementation of activities other than those of Article 21 Income Tax withheld.This study aims to determine the calculation as well as the accounting treatment of income tax article 23 and to know the tax reporting has been carried out by PT . Hasjrat Multifinance , Manado whether in accordance with applicable regulations . Object of this study was taken at. Hasjrat Multifinance , Manado using qualitative descriptive analysis method . From the results of this study concluded that PT . Hasjrat Multifinance , Manado has done the calculation and reporting of article 23 are right that is in accordance with the provisions . To deposit no later than the 10th of the next month while reporting not later than 20 days after the tax period ends .
PENGARUH NON PERFORMING LOAN, CAPITAL ADEQUACY RATIO DAN LOAN TO DEPOSIT RATIO TERHADAP CADANGAN KERUGIAN PENURUNAN NILAI DENGAN KOMPETENSI KOMITE AUDIT SEBAGAI PEMODERASI (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR TAHUN 2014-2018 DI BURSA EFEK INDONESIA) Napisah, Napisah
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.15.3.29999.2020

Abstract

This study aims to examine the effect of non performing loan, capital adequacy ratio, and loan to deposit ratio on allowance for impairment losses with audit committee competencies as moderating variables on the public banking firms that listed in the Indonesia Stock Exchange for period 2014 to 2018. The independent variables of this study are non performing loan, capital adequacy ratio, and loan to deposit ratio, while the dependent variable in this study is allowance for impairment losses with audit committee competence as moderating variables. The method of analysis of this study is multiple regression analysis with moderating variables. This study uses purposive sampling method and get 20 public banking firms as the sample with 100 data observerd. The results of this study indicate that: (1) NPL significantly effect on CKPN; (2) CAR insignificant on CKPN; (3) LDR insignificant on CKPN; (4) KKA insignificanton CKPN; (5) NPL insignificant on CKPN while moderated by KKA; (6) CAR insignificant on CKPN while moderated by KKA; and (7) LDR insignificant on CKPN while moderated by KKA.
ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PENJUALAN KREDIT PADA PT. RAJAWALI NUSINDO CABANG MANADO Budiman, Nindy Vannesya; Karamoy, Herman; Tirayoh, Victorina Z
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.15.3.29674.2020

Abstract

An internal control system for credit sales is needed to support the continuity operation of the company. By good internal recovery, credit sales activities can avoid the risks that cause losses. The objective of this study is to analyze the internal control system for credit sales applied at PT. Rajawali Nusindo Manado Branch and at the same time determine the system of internal control over credit sales has been well implemented by using descriptive qualitative approach. The analytical method used in this study is descriptive method which describes the results in accordance with those found directly through the process in the field. The result of PT. Rajawali Nusindo Manado Branch shows that the internal control system for credit sales is not being well protected due to a mismatch with some internal control components.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, UKURAN DEWAN KOMISARIS DAN PROFITABILTAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG GO PUBLIC TAHUN 2016-2018 DI BURSA EFEK INDONESIA) Sugeng, Andry
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.15.3.29211.2020

Abstract

This study aims to analyzie and obtain empirical evidence about the effect company size, leverage, board of commisioners and profitability on the corporate social responsibility disclosure to coal mining companies in Indonesia. The independent variables of this study are company size, leverage, board of commisioners, and profitability while the dependent variable of this study is the disclosure of corporate social responsibility. The study conducts multiple regression analysis by using mining companies which listed in the Indonesia Stock Exchange (BEI) over period between 2016 to 2018 with a total of 44 companies. This study collects the data by purposive sampling method that makes the total sample is 17 companies with 51 data of financial statements companies as research observations. This study finds that: (1) company size not significant effect to corporate social responsibility disclosure;(2) leverage not significant effect to corporate social responsibility disclosure;(3) board of commisioners not significant effect to corporate social responsibility disclosure; and (4) profitability significantly effect to corporate social responsibility disclosure.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI PRODUK SPRING BED PADA PT. MASSINDO SINAR PRATAMA Taroreh, Eric Joseph; Tinangon, Jantje J.; 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.8.4.25134.2013

Abstract

Determination of the cost of production is an important problem in a manufacturing company where the activity is to process the raw materials into finished materials subsequently sold to consumers for a profit. Cost of production is the cost of production which has applied to all finished products are being manufactured during a certain period. This study aims to determine the calculation of the cost of production at PT. Massindo Sinar Pratama. Analyses were performed using the descriptive method in qualitative to be a method to collect data, compiled, interpreted, and analyzed so as to provide an overview of the state of the subject and the object under study is based on facts. From these results it can be seen in the production process of spring, charging based on the type and size of production resulting in a period of one month. With the charge of direct materials, direct labor costs and factory overhead costs. Direct materials used include; Foam, Cloth spring, Spriral iron, wood, and plastic legs. The imposition of direct labor costs based on rates of production units produced. Imposition of factory overhead costs to products based on the overhead costs are determined upfront.
ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN LISTRIK UNTUK PERENCANAAN DAN PENGENDALIAN BISNIS DI PT. PLN (PERSERO) CABANG MANADO SELATAN Mailakay, Dian Christin; Sabijono, Harijanto; Wokas, Heince R. N
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 2 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.2.25521.2019

Abstract

Every company always needs a sales accounting information system because sales are a major activity in the company. A good sales accounting information system must be accompanied by effective business planning and control. With the existence of business planning and control in the company PT.PLN can make the company more focused in conducting the electricity sales process to get profit. The research aims to analyze the electricity sales accounting information system for business planning and control at PT. PLN (Persero) Branch of South Manado whether it has been effective or not. The method used in this research is descriptive analysis with a qualitative approach. The data taken in this study is the report on the results of electricity sales in January-December 2018. The electricity sales information system from planning to being realized has been effective then it can be concluded that the electricity sales accounting information system for business planning and control is running well and has been running well according to company needs.
EVALUASI PERHITUNGAN DAN PENYETORAN PAJAK PENGHASILAN PASAL 22 ATAS PENGADAAN BARANG PADA KANTOR PELAYANAN PERBENDAHARAAN NEGARA (KPPN) KOTAMOBAGU Baharta, Zulkarnain; Elim, Inggriani; Wokas, Heince R.N
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.15.2.27867.2020

Abstract

The Indonesian government requires a significant amount of funds for the national development process both at the central and regional levels. For welfare and prosperity, it can help, one of the efforts to realize national development as the case with domestic resources consisting of taxes. One of the taxes set by the government is the tax that is imposed on the tax that is said to be received in the tax year or can also be taxed on translation in part of the tax year. The taxation included in Article 22 of Income Tax is also not part of fiscal policy, because it is a type of tax requested by the government. Article 22 of the procurement tax on the procurement of goods in the municipal treasury office in Kotamobagu is in accordance with the prevailing laws and regulations, taxation regulations and transfers. Descriptive qualitative method used in this study with data collection techniques consisting of interviews, documentation and observation. Data that has been collected from informants is then completed with the stages of data reduction, data presentation and conclusion completion. The results of the study found that KPPN at Kotamobagu City in the PPh article 22 was appropriate and some was not in accordance with Law No. 36 of 2008 concerning tax translation and Regulation of the Minister of Finance No. 34/PMK.010/2017 concerning tax collection Learn article 22 regarding payment or delivery of goods and activities in important fields or business activities in other fields. KPPN is not consistent with Minister of Finance Regulation No. 34/PMK.010/2017 concerning tax collection which addresses article 22.
EVALUASI LAPORAN KINERJA INSTITUSI PADA BADAN PERENCANAAN PEMBANGUNAN DAERAH (BAPPEDA) PROVINSI SULAWESI UTARA Simanjuntak, Lucyana Aprillya; Manossoh, Hendrik; Rondonuwu, Sintje
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.15.3.29695.2020

Abstract

The performance report of government agencies performance is a form of accountability in presenting, reporting and disclosing the mission of the agency in the form of activities and activities that are the responsibility of the stakeholders who have the right and authority to request such accountability. Performance Reports presented in accordance with applicable regulations can be utilized to make a decision and steps to be taken in the future in improving agency performance. This study aims to determine the performance report of BAPPEDA has been presented in accordance with the regulations and assess the work achievements of BAPPEDA. The analytical method used is descriptive qualitative. The results of this study indicate that the BAPPEDA performance report is in accordance with the guidelines of the State administration agency (LAN) and the BAPPEDA performance achievements are in good class so that the BAPPEDA performance report can be used for decision making.
ANALISIS TINGKAT EFISIENSI BELANJA LANGSUNG PADA SEKRETARIAT DAERAH KOTA TOMOHON Gerung, Ireyne R.; Kalangi, Lintje; Pusung, Rudy J.
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.15.3.29452.2020

Abstract

Budget is important to help all activities carried out in the company or agency. The purpose of this study is to know the level of direct spending management efficiency. The method of this study is a qualitative with descriptive method. The results show that the efficiency levels are excellent. The level of efficiency in the year 2016 with a efficiency rate of 65.04%, year 2017 with a efficiency rate of 65.14% and year 2018 with a efficiency rate of 67.31%. On year of 2016 to 2018 as overall its efficiency level is in efficient category which means there is a good managing for existing budgets with minimum budget usage for maximum results.

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