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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 AKUNTANSI ATAS INSENTIF DAN PEMUTIHAN DENDA PAJAK KENDARAAN BERMOTOR DI PROVINSI SULAWESI UTARA Kalvaris Gerung Languyu; Treesje Runtu; Pricillia Weku
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 18 No 3 (2023): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v18i3.51290

Abstract

Motor Vehicle Tax (PKB) is one of the potential high taxes for regional revenues. Motor Vehicle Tax is included in the type of provincial tax which is part of the Regional Tax where the potential for PKB revenue is 70% of the Regional Original Revenue (PAD). This study aims to analyze the application of accounting for incentives and write-off of Motor Vehicle Tax fines in North Sulawesi Province. The analytical method used in this study is a qualitative descriptive method which aims to describe objective and subjective conditions that occur in the field by explaining the problems encountered based on existing data. The results of the study show that the application of incentives and write-off of motorized vehicle tax fines has been implemented through a by-system and is in accordance with Governor Regulation Number 61 of 2020. In addition, the Regional Revenue Agency has also implemented incentives and write-off of fines for three periods during 2022. Keywords: Motor Vehicle Tax, Incentives and Penalties.
Analisis Penerapan Akuntansi Aset Tetap Berdasarkan PSAK No. 16 pada PT Kaltim Kariangau Terminal Nuraini Wahyu Aprilia; Jantje Tinangon; Sherly Pinatik
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 18 No 3 (2023): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v18i3.51410

Abstract

Fixed assets are tangible assets that are obtained in ready to use form or by being built first, which are used in the company's operations, are not intended for sale in the context of the company's normal activities and have a useful life of more than one year. Fixed assets are an important part in supporting the company's operational activities. This study aims to determine that the company has implemented fixed asset accounting that is appropriate and based on the Statement of Financial Accounting Standards (PSAK) No.16 in the company's activities. The type of research used is qualitative research with descriptive methods. The results showed that the application of fixed asset accounting applied by the company in general is in accordance with PSAK No. 16. While some things related to the application of fixed asset disclosures and related to the application of termination and disposal of fixed assets are not in accordance with PSAK No. 16.
Analisis Sistem dan Prosedur Pengeluaran Kas Belanja Langsung pada Badan Keuangan dan Aset Daerah Kabupaten Halmahera Utara Reilin Mare; Dhullo Afandi; I Gede Suwetja
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 18 No 3 (2023): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v18i3.51435

Abstract

Cash disbursement is an important resource component in implementing development programs planned by the government. Cash is recognized at the nominal value of cash or cash equivalents, as well as current accounts with banks whose use is not restricted. The cash disbursement system and procedures consist of 4, namely cash disbursement of inventory money (UP), disbursement of replacement cash inventory (GUP), disbursement of additional reserve money (TUP), and direct cash disbursement (LS). This research aims to analyze whether the system and procedures for disbursing direct cash expenditure at the North Halmahera Regency Regional Financial and Asset Agency are adequate or not. The method used is descriptive qualitative, and data collection through interviews, documentation and observation. The results of the study show that the implementation of the system and procedures for spending direct cash disbursements at BKAD in North Halmahera Regency is in accordance with the regulations in Permendagri No. 77 of 2020 concerning Technical Guidelines for Regional Financial Management, which is implemented through the process of issuing SPD, submitting SPP, issuing SPM, and issuing SP2D . Meanwhile, the internal control system for direct cash disbursements at BKAD North Halmahera Regency as a whole is quite adequate, and in accordance with PP No. 60 of 2008 concerning Government Internal Control Systems (SPIP). However, there is still one element that has not been implemented well, namely control activities, because there is no clear SOP for submitting funding applications. Keywords : Systems, procedures, cash disbursements, direct spending.
ANALISIS PENERAPAN PP NO. 71 TAHUN 2010 TENTANG STANDAR AKUNTANSI PEMERINTAHAN PADA KANTOR WILAYAH KEMENTERIAN AGAMA PROVINSI SULAWESI UTARA Nindy Chelsy Paputungan; Hendrik Manossoh; Sintje Rondonuwu
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 18 No 3 (2023): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v18i3.51483

Abstract

Implementation of Government Regulation Number 71 of 2010 related to the Budget Realization Report is an important factor in government financial reporting. The purpose of this study is to analyze the application of Government Regulation Number 71 of 2010 concerning government accounting standards related to PSAP Number 02 Budget Realization Reports at the Regional Office of the Ministry of Religion of North Sulawesi Province. The method used is qualitative research with a descriptive approach. The results of the study show that the implementation of Government Regulation Number 71 of 2010 Government Accounting Standards related to PSAP Number 02 Budget Realization Report at the Regional Office of the Ministry of Religion of North Sulawesi Province, based on four elements consisting of the Budget Realization Report structure, reporting period, timeliness and the contents of the Budget Realization Report, overall the implementation is quite good and appropriate but not yet fully maximized because in the content elements of the Budget Realization Report, discrepancies were found where there were three items that were not presented in the Budget Realization Report, namely transfer items because the Regional Office of the Ministry of Religion of North Sulawesi Province did not make transfers in cash, surplus/deficit items were not presented in the Report Realization of the Budget but presented in operational reports and remaining items of over/under budget financing (SILPA/SIKPA) are not presented because if there is over/under budget financing (SILPA/SIKPA) it will be returned directly to the state treasury.Keywords : Government Accounting Standards, Financial Reporting, Budget Realization Reports, Budget Financing
Analisis Perhitungan Pajak Pertambahan Nilai Pada PT Sinar Pure Internasional Bitung Lulage, Selci; Afandi , Dhullo; Mintalangi, Syermi S.E
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 18 No 3 (2023): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v18i3.51739

Abstract

Taxes are contributions of taxpayers to the State owed by individuals or entities that are coercive under the Law, by not receiving direct compensation and being used for the needs of the State. Value Added Tax is a type of indirect tax which is included as a consumption tax in the country, both consumption of goods and consumption of services. In general, Value Added Tax (VAT) is a tax imposed on the added value of a good or service after going through the production process. In principle, every company performs calculations, deposit and tax reporting in connection with the activities carried out by the company. This research was conducted at PT Sinar Pure Foods International, Bitung City. The purpose of this research is to find out that the calculation of Value Added Tax made by PT Sinar Pure Foods International is in accordance with applicable regulations. The analytical method used in this study is a qualitative descriptive analysis method. Based on the results of the study, it shows that the calculation of Value Added Tax is in accordance with the applicable regulations, namely Law Number 42 of 2009 Keywords: Calculation of Value Added Tax
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PADA PERUSAHAAN INDUSTRIAL DI BURSA EFEK INDONESIA TAHUN 2019-2021 Pelleng, Benaya; Karamoy, Herman; Rondonuwu, Sintje
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 18 No 4 (2023)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v18i4.52432

Abstract

The timeliness of submitting financial reports has an important impact in meeting the needs of stakeholders, as well as reflecting the company's transparency and accountability, however, it appears that there are still many companies that do not submit their financial reports on time. This research aims to examine the influence of profitability, liquidity and company size on the timeliness of submitting financial reports to companies in the industrial sector listed on the Indonesia Stock Exchange during the period 2019 to 2021. The research method used is quantitative research with a purposive sampling technique. The sample obtained from the selection results was 41 companies. The results of the logistic regression analysis show that liquidity has a significant positive influence on the timeliness of submitting financial reports, while profitability and company size do not have a significant influence. These findings provide a better understanding of the factors that influence the timeliness of submitting financial reports in the industrial sector on the Indonesia Stock Exchange.
Penerapan Standar Akuntansi Keuangan Entitsas Mikro, Kecil dan Menengah (SAK-EMKM) Pada Usaha Mikro Bakso Tenes Pasuruan Di Manado Murniyati; Elim, Inggriani; Sardjono, Olivia
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 18 No 4 (2023)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v18i4.52469

Abstract

Indonesia has a financial reporting standard called SAK-EMKM (Micro, Small and Medium Entity Financial Accounting Standards) specifically for MSMEs (Micro, Small and Medium Enterprises) which can be used as a reference in MSME financial reporting which is effective from 1 January 2018. This study aims to determine the application of SAK EMKM to the Bakso Tenes Pasuruan micro business in Manado. This type of research is a qualitative research with a descriptive method approach. The results of the research on the financial records of Bakso Tenes Pasuruan are still simple, owners and employees have not carried out recording activities and preparation of financial reports. In the financial statements of Bakso Tenes Pasuruan which were compiled by the author based on SAK-EMKM, there are 3 reports, namely a statement of financial position, a statement of profit and loss and a report of notes on financial statements which provide information about an explanation of the value of an item presented in the financial statements.
Pengaruh Transfer Pricing dan Capital Intensity terhadap Tax Avoidance Pada Perusahaan Food & Beverage Yang Terdaftar di BEI Periode 2020-2021 Laurentya, Valenta; Gouwtama, Chanza Mudita; Tallane, S.E., M.Acc., Yoan Yohana
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 18 No 4 (2023)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v18i4.53143

Abstract

his study aims to determine the effect of transfer pricing and capital intensity on tax avoidance. The type of this study used quantitative study with secondary data. The data used in this research are the annual financial reports of manufacturing companies operating in the food and beverage industry during the 2020-2021 period. The data analysis methods used in this research include descriptive statistical tests, classical assumption tests, multiple regression tests and hypothesis tests. The number of samples studied was 38 companies. The results of the research show that transfer pricing and capital intensity do not have a positive effect on tax avoidance.Keywords : Transfer Pricing, Capital Intensity, Tax Avoidance
PENGARUH TRANSFER PRICING DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2020-2022 Candra, Ni Komang; Indonesia, Indonesia; Tallane, Yoan Yohana
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 18 No 4 (2023)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v18i4.53191

Abstract

Tax avoidance is an effort made by companies to reduce taxes but does not violate applicable laws or regulations. This study was conducted to determine the effect of transfer pricing and leverage carried out by companies on tax avoidance efforts in property and real estate companies on the Indonesia Stock Exchange using secondary data with the samples used being balance sheets and profit and loss reports. This study uses samples from property and real estate companies listed on the Indonesia Stock Exchange for the 2020-2021 period. The transfer pricing variable is known to have no significant influence on tax avoidance and the leverage variable is also concluded to have no significant influence on tax avoidance. This can be seen in the results of statistical tests, normality tests, autocorrelation tests, T and F significance tests, as well as coefficient of determination tests which explain the existing variables.
ANALISIS PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PENGENDALIAN BIAYA DI RUMAH SAKIT HERMANA LEMBEAN Doda, Isabella; Manossoh , Hendrik; Maradesa, Djeini
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 18 No 4 (2023)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v18i4.53200

Abstract

One of the control tools used by management in controlling costs and revenues is the accountability accounting system. The more optimal the implementation of accountability accounting in the company, the more effective the cost control. The object of this study was the Hermana Lembean hospital. This study aims to find out and obtain a clear picture of accountability accounting applied as a cost control tool at Hermana Lembean hospital. The type of data in this study is qualitative data. The data sources used are primary data sources, and secondary data sources. The results of this study show that Hermana hospital has implemented accountability accounting quite well and accountability accounting as a cost control tool at Hermana Lembean hospital is not yet sufficient. Overall the difference that occurs shows a favorable deviation, but there are some costs that show a considerable difference in adverse deviation.

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