cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota manado,
Sulawesi utara
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
 74   75   76   77   78 
ANALISIS KETEPATWAKTUAN PENYAMPAIAN LAPORAN KEUANGAN ORGANISASI PERANGKAT DAERAH (STUDI KASUS PADA BEBERAPA ORGANISASI PERANGKAT DAERAH PEMERINTAH KABUPATEN HALMAHERA BARAT) Sipolo, Gerall Henry; 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.v19i3.57511

Abstract

This research aims to determine and analyze the timeliness of submission of financial reports of regional apparatus organizations and also the factors that influence the inaccuracy of submission of financial reports of Regional Apparatus Organizations. Research was conducted at several West Halmahera Regency Regional Apparatus Organizations, namely at the Education and Culture Service, the Public Works and Spatial Planning Service, and the Health Service. The type of data used in this research is primary data and secondary data. This research uses qualitative descriptive analysis techniques. The results of the analysis from this research are that the submission of financial reports to several regional organizations in West Halmahera Regency is still not on time in accordance with Government Regulation number 12 of 2019 and Minister of Home Affairs Regulation Number 77 of 2020. This is influenced by several factors, namely resource competency humans who are inadequate in technology-based financial management as well as educational backgrounds that are not appropriate to their field, the use of software that does not have complete features nor is it integrated between software, and in the implementation of organizations that have not implemented procedures related to submitting accountability reports from the field -fields in the agency, and the use of information technology that does not yet have complete features.
Penerapan Informasi Akuntansi Diferensial Dalam Pengambilan Keputusan Manajemen Pada Kios Martabak/Malabar Mas Narto Muchtar, Maria Gabrielle; Sondakh, Jullie J; Rondonuwu, Sintje
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.v19i3.57513

Abstract

Differential accounting information is one of the information needed by a company in planning and decision making such as accepting or rejecting special orders that will help the company in this case Kios Martabak/Malabar Mas Narto in receiving special orders. The purpose of this study is to determine the application of differential accounting information in management decision making to accept or reject special orders on Kios Martabak/Malabar Mas Narto The type of research used in this study is qualitative research with a descriptive approach and data analysis used in this study, namely the descriptive method. The results showed that the alternative of receiving special orders became a decision that companies could make. This is done based on a comparison between differential income which is greater than differential costs, resulting in an additional profit of Rp.11.826.000 obtained from special orders. Therefore, differential accounting information such as differential income, differential costs and differential profit can help companies to know whether special orders are acceptable or not and can provide additional profits or not. Keywords: Differential Accounting Information, Decision Making, Special Orders
PENGARUH FREE CASH FLOW, PROFITABILITAS, DAN LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BEI PERIODE 2019-2022 Soeiswanto, Chintya; Karamoy, Herman; Weku, Priscillia
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 19 No 2 (2024): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The company must fulfill its dividend distribution obligations to shareholders, while still ensuring optimal operational continuity. A company's decision regarding the process of distributing profits, whether as dividends to shareholders or as retained earnings for future investments, is referred to as dividend policy. Some factors that can affect dividend policy are free cash flow, profitability, and liquidity. The purpose of this study is to determine the effect of free cash flow, profitability, and liquidity on dividend policy. This study used a sample of 44 food and beverage companies listed on the Indonesia Stock Exchange in 2019-2022. The method used is quantitative research with a purposive sampling technique. In this study, data were analyzed using multiple linear regression analysis. The results showed that free cash flow and profitability had a positive and significant effect on dividend policy, while liquidity has no effect on dividend policy.Keywords : Free Cash Flow, Profitability, Liquidity, Dividend Polic
Analisis Kinerja Keuangan Pada Dinas Pendidikan Daerah Provinsi Sulawesi Utara Bantali, Yosua; Gamaliel, Hendrik; Walandow, Stanley Kho
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 19 No 4 (2024): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/gc.v19i4.57510

Abstract

The research is to determine whether the financial performance of the Regional EducationOffice of North Sulawesi Province in 2023 has met the Value for Money requirements. Fromthree elements, namely Economics, Efficiency and Effectiveness. This type of research uses aqualitative descriptive method. The data collection techniques used were interviews anddocumentation. The financial performance results obtained by the Regional Education Officeof North Sulawesi Province met the economic requirements, namely 87,48% of 3 mainactivity programs, for the efficiency ratio the results were 151% inefficient and for theeffectiveness ratio the results were effectiveness, namely 100%
KINERJA KEUANGAN INSTANSI PEMERINTAH DAERAH DAN KONSEP VALUE FOR MONEY: KINERJA KEUANGAN INSTANSI PEMERINTAH DAERAH DAN KONSEP VALUE FOR MONEY Bahri, Dimas Samsul; Mawikere, Lidia M; Maradesa, Djeini
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 19 No 4 (2024): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/gc.v19i4.57786

Abstract

The assessment of public sector organizations is not based solely on the outputs produced. Instead, a more comprehensive assessment requires simultaneous consideration of inputs, outputs and outcomes. It is even necessary to include measures of service distribution and coverage (equity and service coverage) into the assessment process. The purpose of this research is to analyse the measurement of government financial performance using the concept of value for money, with a particular focus on the economic, efficiency and effectiveness ratios at the Manado City National and Political Unity Agency or known as KESBANGPOL. This is a qualitative research design with a descriptive approach. The data source used is primary data and secondary data collected through observation, interviews, and documentation. The results showed that the financial performane of the Manado City Kesbangpol Agency had not met the criteria measured dy economic, efficiency, and effectiveness ratios. Additionally, the financial performance did not meet the criteria of ‘very effective’ due to the failure to achieve the set budget target. The research findings indicate a discrepancy between the budget and target, which is attributed to the existence of activities that are budgeted but not implimented. Keywords: Economist, Effective, Effisience, Financial Performance, Value For Money
PENGARUH EFFECTIVE TAX RATE, TUNNELING INCENTIVE DAN EXCHANGE RATE PADA KEPUTUSAN TRANSFER PRICING PERUSAHAAN ( STUDI EMPIRIS PADA PERUSAHAAN IDX 30 YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2020-2023 ) Rumengan, Hutri Elisa Agnes; Karamoy, Herman; Weku, Priscillia
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 19 No 4 (2024): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/gc.v19i4.59712

Abstract

This study aims to examine the effect of effective tax rate, tunneling incentive and exchange rate on corporate transfer pricing decisions. The data used in this study is secondary data in the form of annual financial statements obtained through the official website www.idx.co.id. The sampling technique used is purposive sampling so that 15 companies are obtained from 59 companies in the IDX 30 category listed on the Indonesia Stock Exchange for the 2020-2023 period and after the outlier method there are 35 samples from 60 samples included in the research sample. The analysis method used is quantitative analysis technique method with multiple regression analysis to see the effect of the independent variable on the dependent variable and the type of research used in this research is descriptive quantitative. The result shows that effective tax rate affects transfer pricing while tunneling incentive and exchange rate have no effect on transfer pricing.Keywords : Effective tax rate, Tunneling incentive, Exchange rate, Transfer pricing.
Analisis Perhitungan dan Pelaporan Pajak Reklame dan Pajak Parkir Pada Badan Pendapatan Daerah Kota Manado Kuhon, Karina; Wangkar, Anneke; Mintalangi, Syermi
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 19 No 4 (2024): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/gc.v19i4.59952

Abstract

Taxes are a source of state income that will be used to fulfill the interests of society. One source of regional income is regional taxes which are used to finance the implementation and development of regional government. This research ais to determine the suitability of the calculation and reporting of advertisement tax and parking tax at the Manado City Regional Revenue Agency with Manado City Regional Regulation Number 2 of 2011 concerning Regional Taxes which are currently in effect. The analytical method used in this research is a descriptive method by conducting field studies through observation, interviews and documentation. The results of the research show that the implementation of the calculation and reporting of advertising tax and parking tax at the Manado City Regional Revenue Agency is in accordance with Manado City Regional Regulation Number 2 of 2011 concerning Regional Taxes. Keywords : Advertisement tax, parking tax, regional tax, tax calculation, tax reporting
DETERMINAN YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Kasus Pada KPP Pratama Jepara) Istiariani, Irma; Yahya, Imam; Farawansyah , Novita
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 21 No 1 (2026): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/gc.v21i1.64087

Abstract

Purpose: This research aims to determine the factors of taxpayer compliance, namely taxpayer awareness, level of education, tax sanctions on individual taxpayer compliance at KPP Pratama Jepara. Design/ methodology/ approach: This research uses quantitative methods with a sampling technique, namely simple random sampling. Findings: The results of this research show that taxpayer awareness, level of education, and tax sanctions have a positive and significant effect on the compliance of individual taxpayers registered with KPP Pratama Jepara. Research limitations/ implications: The results of this study are limited to the scope of Jepara Regency only, so they cannot be generalized to other areas. Originality/ value: The combination of three variables of this research are never used in previous research& the used of the grand theory. Key Words : Taxpayer Awareness, Education Level, Tax Sanctions, Taxpayer Compliance.

Page 78 of 78 | Total Record : 778

 74   75   76   77   78 

Filter by Year

2013 2026


Reset
Filter By Issues
All Issue Vol 21 No 1 (2026): Going Concern : Jurnal Riset Akuntansi Vol 19 No 01 (2024): Going Concern : Jurnal Riset Akuntansi Vol 19 No 4 (2024): Going Concern : Jurnal Riset Akuntansi Vol 19 No 3 (2024): Going Concern : Jurnal Riset Akuntansi Vol 19 No 2 (2024): Going Concern : Jurnal Riset Akuntansi Vol 18 No 4 (2023) Vol 18 No 3 (2023): Going Concern : Jurnal Riset Akuntansi Vol 18 No 2 (2023): Going Concern : Jurnal Riset Akuntansi Vol. 18 No. 1 (2023): Going Concern : Jurnal Riset Akuntansi Vol. 17 No. 3 (2022) Vol 16, No 4 (2021) Vol 16, No 3 (2021) Vol 16, No 2 (2021) Vol 16, No 1 (2021) Vol 15, No 4 (2020) Vol 15, No 3 (2020) Vol 15, No 2 (2020) Vol 15, No 1 (2020) Vol 14, No 1 (2019): Going Concern Vol.14 No.1 April 2019 Vol 14, No 4 (2019) Vol 14, No 3 (2019) Vol 14, No 2 (2019) Vol 14, No 1 (2019) Vol 13, No 04 (2018): Going Concern Vol.13 No.4 Desember 2018 Vol 13, No 03 (2018): Going Concern Vol.13 No.3 September 2018 Vol 13, No 01 (2018): Going Concern Vol.13 No.1 Maret 2018 Vol 13, No 04 (2018) Vol 13, No 03 (2018) Vol 13, No 02 (2018) Vol 13, No 02 (2018) Vol 13, No 01 (2018) Vol 12, No 01 (2017) Vol 12, No 01 (2017): Jurnal Riset Akuntansi Going Concern Vol 12, No 2 (2017): Jurnal Riset Akuntansi Going Concern Vol 12, No 2 (2017) Vol 11, No 3 (2016): Going Concern Vol. 11 No. 3 September 2016 Vol 11, No 2 (2016): Going Concern Vol. 11 No. 2 Juni 2016 Vol 11, No 1 (2016): Going Concern Vol. 11 No. 1 Maret 2016 Vol 11, No 3 (2016) Vol 11, No 2 (2016) Vol 11, No 1 (2016) Vol 10, No 3 (2015): Going Concern Vol. 10 No. 3 September 2015 Vol 10, No 2 (2015): Going Concern Vol. 10 No.2 Juni 2015 Vol 10, No 1 (2015): Going Concern Vol. 10 No. 1 Maret 2015 Vol 10, No 4 (2015) Vol 10, No 3 (2015) Vol 10, No 2 (2015) Vol 10, No 1 (2015) Vol 9, No 4 (2014): Going Concern Vol. 9 No. 4 Desember 2014 Vol 9, No 2 (2014): Going Concern Vol.9 No.2 2014 Vol 9, No 1 (2014): Going Concern Vol. 9 No. 1 Maret 2014 Vol 9, No 3 (2014): Going Concern September 2014 Vol 9, No 4 (2014) Vol 9, No 3 (2014) Vol 9, No 2 (2014) Vol 9, No 1 (2014) Vol 8, No 4 (2013): Going Concern Vol. 8 No. 4 Desember 2013 Vol 8, No 4 (2013) Vol 8, No 3 (2013): Jurnal Riset Akuntansi Going Concern Vol 8, No 3 (2013) More Issue