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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 PENERIMAAN PAJAK BAHAN BAKAR KENDARAAN BERMOTOR SEBELUM DAN SETELAH KENAIKAN HARGA BBM PADA TAHUN 2022 TERHADAP KONTRIBUSI PENDAPATAN PAJAK DAERAH DI SULAWESI UTARA Macpal, Marchela Kezia; Kalangi, Lintje; Weku, Priscillia
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.v18i4.53209

Abstract

Regional taxes are one source of revenue that funds existing development, one type of regional tax is motor vehicle fuel tax. This type of research is qualitative with descriptive methods. This research aims to (1) determine motor vehicle fuel tax revenues before and after the fuel price increase in 2022 in North Sulawesi (2) determine the contribution of motor vehicle fuel tax revenues before and after the fuel price increase in 2022 to regional tax revenues in North Sulawesi (3) understand efforts to increase motor vehicle fuel tax revenue in North Sulawesi. The data source is primary data, namely obtained directly from interviews. The research results show that motor vehicle fuel tax revenue after the increase in fuel prices in 2022 has increased by 11.28% to IDR 306,523,276,556 compared to the previous year 2021 of IDR 267,523,614,569, the contribution of motor vehicle fuel tax to regional taxes is also also increased after the increase in fuel prices in 2022, motor vehicle fuel tax contributed 25.24% for 2022 with medium criteria, compared to before the increase in fuel prices of 24.86% with medium criteria, the contribution in 2022 was greater than Compared with previous years, efforts to increase the contribution of motor vehicle fuel tax to regional tax revenues include increasing supervision, as well as monitoring and evaluating mandatory fuel collectors or providers.
Analisis Penerapan E-Faktur Pajak Dalam Upaya Meningkatkan Kepatuhan Pengusaha Kena Pajak Untuk Pelaporan SPT Masa PPN Tahun 2021-2022 Di KPP Pratama Manado Makalare, Zevania Meysha; Sondakh, Jullie J.; Pangerapan, Sonny
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.v18i4.53229

Abstract

The rapid development of technology has encouraged tax authorities around the world to use it for tax administration, one of which is managing electronic tax invoices through the e-Invoice application. This research aims to analyze how tax e-invoicing is implemented in an effort to increase the compliance of Taxable Entrepreneurs for reporting VAT SPT for the 2021-2022 period. The analytical method used in this research is a qualitative descriptive method. The results obtained from this research show that the level of compliance of taxable entrepreneurs using e-invoices in 2021 is 90.45% and in 2022 it is 86.97%. This shows that the implementation of e-invoicing is classified as less compliant because the percentage from 2021 to 20222 has decreased.
Penerapan Activity Based Budgeting (ABB) Pada Anggaran Operasional Kantor Dinas Pendidikan Provinsi Sulawesi Utara Binilang, Maydeleine; Wokas, Heince R. N.; Datu, Christian V.
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.v18i4.53929

Abstract

The research focuses on the implementation of Activity Based Budgeting (ABB) in the operational budget of the Education Department of North Sulawesi Province, Indonesia. It evaluates the effectiveness of ABB as a tool for enhancing financial accountability and efficiency in the public sector. The study adopts a qualitative approach, utilizing interviews, direct observations, and documentation to gain a comprehensive understanding of the budgeting process. It compares the conventional budgeting methods with ABB, examining budgetary procedures, accountability, and the alignment of financial reports with legal regulations. The analysis reveals that ABB provides a more detailed and accountable framework, addressing issues of underfinancing and overfinancing by identifying cost drivers, calculating basic units for each activity, and totaling costs for activities. This allows for a more accurate and transparent financial management, leading to significant improvements in budgetary clarity and accountability compared to previous years. The study finds that the Education Department's implementation of ABB in 2021 has not only enhanced the precision of financial reporting but also improved the strategic allocation of resources. The findings suggest that ABB can effectively address discrepancies in budget reporting and enhance the financial management of public institutions. The research concludes that the Education Department of North Sulawesi Province should continue using ABB to maintain its current high level of financial performance and responsibility, and recommends its adoption by other governmental entities seeking to improve financial management and transparency. Keywords: Operational Budget, Public Sector Management Accounting, Fund Realization Report.
Analisis Pemungutan Retribusi Tempat Penginapan Oleh Dinas Pariwisata Kabupaten Poso RUMANDJO, YELSTI WELNIATI; Elim, Inggriani; Wangkar, Anneke
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 19 No 01 (2024): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v19i01.54614

Abstract

Lodging levies are levies imposed on the use or usage and services of lodging provided, owned and managed by the Regional Government. This research aims to determine the collection of lodging levies by the Poso Regency Tourism Office in increasing Poso Regency’s Original Regional Income. The analytical method used in this thesis research is a descriptive analysis method which aims to describe, compare, provide an overview of agencies and explain data so as to produce a conclusion in accordance with the data collected and the type of research used is descriptive qualitative. The research results show that the collection of accommodation levies by the Poso Regency Tourism Office based on Regional Regulation Number 3 of 2021 Article 41 Paragraph 1, 2, 3, and 4 is in accordance with existing regional regulations. The decrease in the realization of lodging levy receipts has nothing to do with the procedures for collecting it, the decrease is cause by several external factors.  
Analisis Pajak Penghasilan Badan Dalam Rangka Menghindar Sanksi Pajak dan Akuntansi Perpajakannya Pada CV PO Karya Baru Pangerapan, Gianluigi; Elim, Inggriani; Suwetja, I Gede
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 19 No 01 (2024): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v19i01.54620

Abstract

Tax Revenue is the biggest source of state revenue. For that the recording and calculation of taxable income must be done correctly, and report must be done on time. The purpose of this study is to determine whether the company has calculated, recorded corporated tax correctly, and also the tax calculation has avoided tax penalties. This research was conducted at CV PO Karya Baru. Data analysis method used is descriptive qualitative method. The result of the study found that the company had not recorded Article 25 Income Tax correctly and the company had paid attention to the fiscal correction in calculating the Article 25 Income owed but had not calculated the correctly and if an inspection is conducted the company could be penaltized because it has passed the due date. In conclusion the company must be careful in keeping journal for the recording of Article 25 Income Tax and pay attention to the overall fiscal correction in the context of determining the Article 25 Income Owed and the company must settle tax penalties if an inspection is carried out.
Analisis Penerimaan Pajak Kendaraan Bermotor di Badan Pendapatan Daerah Provinsi Sulawesi Utara Brinca, Febriane; Elim, Inggriani; Suwetja, I Gede
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 19 No 01 (2024): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v19i01.56553

Abstract

Taxes in Indonesia are divided into two, namely central taxes and regional taxes, one of which is regional tax revenue, namely Motor Vehicle Tax (PKB). Every year the recording of Motor Vehicle Tax (PKB) receipts does not always increase, due to the possibility of a lack of optimization efforts in tax vehicle receipts. This research aims to determine efforts to optimize motor tax vehicle revenue at the Regional Revenue Agency of North Sulawesi Province. The type of research used is descriptive qualitative. The results of the research show that every year in 2021-2023 the PKB revenue target always increases, but in reality Motor Vehicle Tax (PKB) revenue over the last 3 (three) years has not always reached the target and efforts to optimize Motor Vehicle Tax (PKB) revenue in North Sulawesi Province in 2021-2023 are carried out by The Regional Revenue Agency of North Sulawesi Province is carrying out intensification efforts, such as developing the Motor Vehicle Tax (PKB) payment system, improving human resources, carrying out door to door searches and making the payment system easier by collaborating with the post office and banks of North Sulawesi. Apart from that, extensification efforts were also carried out, such as collaborating with traffic police and dealers.
Analisis Penyajian dan Pengungkapan Laporan Keuangan Pada Badan Usaha Milik Desa di Desa Pasir Putih Kecamatan Pamona Selatan Kabupaten Poso Sondakh, Fivany Gebby Hary; Afandi, Dhullo; Tangkuman, Steven J.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 19 No 01 (2024): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v19i01.56554

Abstract

BUMDes are required to prepare financial statements that are accountable, transparent, and comprehensible, as these statements will be answerable to diverse stakeholders, including the government. SAK ETAP is designed and implemented for the majority of small and medium-sized enterprises in Indonesia. It is suitable for BUMDes because they utilize government and community funds as their business capital, necessitating accountability reports that adhere to relevant accounting standards to satisfy various stakeholders. The study aims to examine how BUMDes Pasir Putih presents and discloses its financial statements according to SAK ETAP. The research methodology employed is descriptive qualitative. Findings indicate that BUMDes Pasir Putih's financial statements, which include only balance sheets and income statements, do not fully adhere to SAK ETAP requirements. There are shortcomings in the proper implementation of SAK ETAP guidelines in the financial statement presentation at BUMDes Pasir Putih
Analisis Perlakuan Akuntansi Persediaan Berdasarkan PSAP Nomor 05 Pada Badan Pendapatan Daerah Kota Bitung Mandolang, Rayzinsky Clarents; Saerang , David Paul Elia; Pangerapan, Sonny
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 19 No 3 (2024): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/gc.v19i3.56703

Abstract

Inventory is equipment or goods that are in a government agency to be used to support or will be provided as a service to the community. Inventory is very important for companies, such as trading companies, manufacturers, business organizations, and also government agencies which are included in current assets. This research aims to determine whether the inventory accounting treatment at the Bitung City Regional Revenue Agency is in accordance with PSAP No.5. The method used in this research is the descriptive qualitative method, a method that focuses on in-depth observation. From the results of this research, it can be shown that the inventory accounting treatment at the Bitung City Regional Revenue Agency is in accordance with Government Accounting Standards Statement No.05, seen from the classification, recognition, measurement, inventory costs and inventory disclosures, it is in accordance with PSAP No.05 Inventory Accounting
ANALISIS TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH BERBASIS WEBSITE PADA PEMERINTAH KABUPATEN/KOTA PROVINSI SULAWESI UTARA Rafael, Kevin; Gamaliel, Hendrik; Korompis, Claudia W. M.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 19 No 3 (2024): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/gc.v19i3.56785

Abstract

Transparency is a key element in efforts towards good governance, especially in the context of corruption prevention and increased public participation. Although regulations mandate increased transparency, previous research indicates that its implementation is still suboptimal, particularly in budget information provision. Therefore, this study focuses on measuring transparency based on availability, accessibility, timeliness, and frequency of disclosure of local financial management information. The method used refers to the Open Budget Index designed by the International Budget Partnership. In contrast to previous research, this study specifically examines transparency in each websites Regency/City in North Sulawesi Province in the years 2021–2022.
HARGA POKOK PRODUKSI DAN METODE COST PLUS PRICING : STUDI KASUS PADA USAHA MIKRO KIOS MARIBEL Kotambunan, Julia Sherina; Mawikere, Lidia M.; Suwetja, I Gede; Pusung, Rudy
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 19 No 3 (2024): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/gc.v19i3.56788

Abstract

Cost of goods manufactured refers to the expenses incurred by a company to produce goods or services. The cost-plus pricing method is a pricing strategy where the selling price is determined by adding the desired profit margin to total cost of production and marketing the product in the future. This study aims to analyze the cost of goods manufactured in determining the selling price using the cost-plus pricing method. This is a qualitative research with a descriptive approach. The data sources used are primary data, collected through observation, interviews, and documentation. The research findings indicate a difference between the selling price calculated by company compared to the selling price by using the cost-plus pricing method with full costing approach. Two samples were used here are steamed buns with meat filling and steamed buns with mung bean filling. The difference in selling price calculations using the cost-plus pricing method was 33.04% and 12.83% higher, respectively. This discrepancy is due to the company’s incomplete calculations, relying only on market prices and the owner’s estimation.

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