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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN JURNAL BERKALA ILMIAH EFISIENSI ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat
Dhullo Afandi
Universitas Sam Ratulangi Manado
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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ANALISIS SISTEM PENCATATAN PIUTANG SPAREPART PADA PT. SINAR GALESONG PRIMA Sondakh, Patrick Richard; Karamoy, Herman; Afandi, Dhullo
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.2.18530.2017

Abstract

As the times progressed, development in every country was very rapid. This is seen from the level of development of science and technology, social, and politics. All the countries of the world are competing to use all the skills and knowledge they have to adapt to these developments. Similarly, in order to support the national development program, then various government agencies and private participated in various efforts to support the success of nation building. So with the better the nation's development, Indonesia's economy is also improving. The object of this research is PT. Sinar Galesong Prima is a trading company that sells Suzuki car unit, sells original Suzuki sparepart, serves maintenance service and body repair for car. In the sale of spare parts in Sinar Galesong Prima there are two kinds of sales, namely sales in cash and on credit. The purpose of this study is to analyze whether or not the system of recording receivables spare parts at PT. Sinar Galesong Prima. The method used is the descriptive method, by identifying the data used in connection with the spare parts to be sold, identifying the system of recording and reporting of sales transactions, evaluating the advantages / disadvantages of applying the accounting system for transactions and reporting transactions, and drawing conclusions. The research results can be in the know that In the process of accounting, PT. Sinar Galesong Prima refers to the generally accepted Accounting Standards and PSAK and has created Accounting SOP in the form of Financial Accounting Guidelines (PAK) applied in the company. PT. Sinar Galesong Prima Manado uses the accrual basis (accrul basic) and records the non-deducted receivables using the allowance or reserve method. Based on the aspects of Recording, reporting and disclosure, the accounting system of PT. Sinar Galesong Prima receivables is in accordance with the applicable PSAKKeywords : Recording System Receivables
ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PEMBIAYAAN MURABAHAH PADA BRI SYARIAH KC MANADO Khoirunnisaa, Ummu Almaas; Manossoh, Hendrik; Afandi, Dhullo
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.13.03.20468.2018

Abstract

            Murabaha is a sale and purchase agreement with the selling price of goods at cost plus an agreed profit which the seller must disclose the cost of the goods to the buyer. The purpose of this research is to analyze the internal control system applied to BRI Syariah KC Manado whether it has been effective and in accordance with the principles of COSO (Committee Of Sponsoring Organizations). Data analysis method of this research is using descriptive analysis that compares the results of observations, interviews, document analysis established by the company with existing theory. Data collection methods in this study are interviews, observation, and document review. The results shows that internal controls applied for murabahah financing at BRI Syariah KC Manado include rules set by management, organizational structure, forms and documents used in murabahah financing, recording of legitimate financing transactions, and monitoring of financing. Internal control of murabahah financing at BRI Suyariah KC Manado has been running quite well. But in application still found weaknesses that can hinder the implementation of internal controls in the company. Still found employees who do double job. This is not in accordance with the principle of COSO, where Commitment in the Competence of employees should be improved and more qualified in various areas of specialization. BRI Syariah KC Manado in applying internal controls can be affirmed and in accordance with the principles of COSO.Keywords: COSO, murabahah financing, internal control system.
ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN (PPh) DI P.T BANK SULUTGO Utiarahman, Novlicia Putri; Tinangon, Jantje J.; Afandi, Dhullo
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.2.17841.2017

Abstract

Income tax is of the largest government revenue. Income Tax Law Article 4 Paragraph 2 gives a mandate to the government to impose income tax on certain earnings final. This study aims to determine how the calculation and report income tax  on savings, deposits, giro customer at PT. Bank SulutGo. Descriptive analysis was employed in this study. Data were obtained by field studies. The result shows that the calculation and reports income tax on savings, deposits, giro at PT. Bank SulutGo have compiled with the law of regulation. Leaders of PT. Bank SulutGo should improve the service guality to each customer, so that custumer can increase the amount of savings.Keywords : calculation, reporting, savings, deposits, giro
ANALISIS SISTEM DAN PROSEDUR PENGHAPUSAN BARANG MILIK NEGARA PADA KANTOR WILAYAH KEMENTERIAN AGAMA PROVINSI SULAWESI UTARA Kiay Demak, Indah Namira; Manossoh, Hendrik; Afandi, Dhullo
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.02.19737.2018

Abstract

            State goods are all goods purchased or obtained at the expense of the State Revenue and Expenditure Budget or derived from other legitimate acquisitions. Elimination of state property is the final activity of the implementation of the management of state property and is an act that is not simple for government agencies. The publication of decisions on the abolition of state property occurs through procedures that are often seen as complicated and time consuming. This study aims to determine whether the system and procedures for the elimination of State Property at the Regional Office of the Ministry of Religious Affairs of North Sulawesi Province has been in accordance with Regulation of the Minister of Finance No. 83 / PMK.06 / 2016 on the Procedures for the Implementation of Destruction and Elimination of State Property, as seen from or not fulfillment of elements of internal control system of government according to Government Regulation Number 60 Year 2008 regarding Government Internal Control System. The research method used in this thesis research is descriptive method whose purpose each data collected, analyzed, then drawn a conclusion and the type of research used is qualitative descriptive. The results of this study concluded that the system and procedures for the elimination of state property in the Regional Office of the Ministry of Religious Affairs of North Sulawesi Province have been in accordance with the Regulation of the Minister of Finance No. 83 / PMK.06 / 2016 on the Procedures for Implementation of Destruction and Elimination of State Property, and has fulfilled the elements of the internal control system of government according to Government Regulation Number 60 Year 2008 regarding Government Internal Control System.Keywords: Analysis, Systems and Procedures, Elimination of State Property.
ANALISIS SISTEM DAN PROSEDUR PENYUSUNAN ANGGARAN PENDAPATAN DAN BELANJA DESA DI DESA KEMBES SATU KECAMATAN TOMBULU KABUPATEN MINAHASA Soeradi, Dewi Shinta; Tinangon, Jantje J.; Afandi, Dhullo
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.13.03.20046.2018

Abstract

This research aims to find out and describe about the system and procedure of drafting the Village Budget Kembes Satu Village Tombulu Sub-District Minahasa Regency. The concept of system and procedure used in this research is Standard Operational Procedure and COSO. While the research method used is the qualitative method where the researcher conducts data collection through interview. This research attempts to investigate whether the system and procedure of drafting the Village Budget Kembes Satu Village is in accordance to the regulation Permendagri No. 113 Year 2014.One of the findings of this research is that part of the draft has been done according to the system and procedure, which is included in the ministerial regulation Permendagri No. 113 Year 2014.Keywords: System and Procedure, Village Budget, Permendagri No. 113 Year 2014
ANALISIS SISTEM PENYUSUNAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (STUDI KASUS PADA DINAS PENDAPATAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN MINAHASA SELATAN) Teesen, Lifia; Tinangon, Janjte; Afandi, Dhullo
ACCOUNTABILITY Vol 4, No 1 (2015): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.8422.4.1.2015.152-162

Abstract

The budget has an important role in running an organization or government. More specifically the budget revenue and expenditure. Stages of revenue and expenditure budget preparation is very important to payed, because it reveals what will be done in the future. In the implementation of the organization's activities, require planning in the preparation of the budget revenue and expenditure and estimates that can be obtained later. The research was performed in South Minahasa regency, especially in the Department of Revenue and Asset Management. The research was was conducted to analyze the system preparation of the local budget in the South Minahasa regency to obtain data on Revenue Service Financial and Asset Management. Data analysis method used is descriptive method. The results showed that the preparation of the local government budget in the South Minahasa District has sufficient because it has been prepared based on standards, systems, procedures and regulations are based on of domestic regulation No. 21 of 2011, so it is understandable, traced, is transparency and accountability.
ANALISIS LAPORAN AKUNTABILITAS KINERJA PADA DINAS PEMBERDAYAAN MASYARAKAT DAN DESA KABUPATEN MINAHASA SELATAN Tambarici, Anita Carolina; Kalangi, Lintje; Afandi, Dhullo
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.20979.2018

Abstract

The government must periodically communicate the achievement of the organization's strategic goals and objectives to stakeholders as outlined in the Government Institutional Performance Accountability Report (LAKIP). However, these efforts do not seem to be fully supported by the institutions and bureaucracy in question. This can be evidenced by the finding of more and more cases that harm the country's finances up to trillions of rupiah. These cases are mostly in the form of Corruption, Collusion and Nepotism (KKN) practices carried out by certain elements in institutions and bureaucracy that are owned by the government. In addition, the problems that are often found in LAKIP are frequent points of realization the budget and its achievements are not aligned where the funds or budget realized in an activity are not clear about the details and details so that LAKIP is often not in line with the Strategic Plan prepared by the government. This study aims to analyze the adequacy of the Performance Accountability Report of Government Agencies (LAKIP) of South Minahasa DPMD. The analysis method used in this study is descriptive method with the Balanced Scorecard approach. LAKIP The Community and Village Empowerment Office of South Minahasa Regency is in accordance with the perspective of the Balanced Scorecard that has been implemented. Performance achievements that have been good and have been accomplished by the South Minahasa District DPMD need to be maintained and developed again.Keywords : Accountability, Perfomance, Report, Balanced Scoredcard, DPMD
ANALISIS PENERAPAN AKUNTANSI ZAKAT, INFAQ/SEDEKAH PADA BADAN AMIL ZAKAT NASIONAL KOTA KOTAMOBAGU Rahmadani, Fitri; Karamoy, Herman; Afandi, Dhullo
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.20905.2018

Abstract

The application of accounting zakat in management of zakat, infaq/charity is very recommended that creation of tranparent financial reporting and accountability. While the main principle of zakat management still putting honesty and the trust of these factors make less disbelief muzakki to zakat management. The purpose of this study was to determine the application of accounting zakat based on SFAS No. 109 on Baznas Kotamobagu City. While the purpose of the application of SFAS No. 109 which is to regulate the recognition, measurement, presentation and disclosure of transactions zakat, infaq/charity to the other amil zakat institutions nationwide. This type of research is a qualitative study using descriptive methods. From the result of this research in the recognition, measurement and disclosure Baznas Kotamobagu City has not fully implemented in accordance with SFAS No. 109, for presentation and financial reporting Baznas Kotamobagu City only reports the reception and distribution of zakat, have yet to implement component based on SFAS No. 109. In this case you should Amil Zakat Kotamobagu City soon prepare a report based on SFAS No. 109 so that the main principle of amil zakat board Kotamobagu City not only honesty and trustworthy but also accountability and transparency.Keywords : Accounting Zakat, Infaq /charity, Financial Statements
EVALUASI PENERAPAN PAJAK PENGHASILAN PASAL 21 MENURUT PMK NOMOR 262/PMK.03/2010 DAN PERATURAN DIRJEN PAJAK NOMOR 16/PJ/2016 PADA INSPEKTORAT DAERAH KABUPATEN MINAHASA SELATAN Johannis, Lady M.; Sondakh, Jullie J.; Afandi, Dhullo
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.20897.2018

Abstract

To establish an equal national development, funds are needed to be the financial resources. Income tax is acknowledged as one of the most potential financial resources. Tax is a contribution of assessable to the state without acquiring direct reciprocal services (contraprestation) and forceful under the law. Income tax section 21 is subjected to incomes for intance, salary, honorarium with different names associated to the employment, and individual services or positions. The purpose of this research is to evaluate whether the computation, deposit and report of Income Tax Section 21 at Regional Inspectorate of South Minahasa Regency are adequate according to conditions in PMK 262/PMK.03 Year 2010 and the Regulation of General Directorof Tax Number PER-16/PJ/2016. Analitycal method used in this study was descriptive method. According to the study finding, it can be concluded that the computation and deposit of Income Tax Section 21 implemented by the Regional Inspectorate of South Minahasa Regency is sufficient according to applied conditions in PMK 262/PMK.03 Year 2010. However, the Income Tax Section 21 report implemented by the Regional Inspectorate of South Minahasa Regency is unsatisfactory according to applied conditions in the Regulation of General Director of Tax Number PER-16/PJ/2016 because the expenditure treasurer did not report the Income Tax Section 21 closing.Keywords: income Tax Section 21, Computation System, Truncation System,  Deposit System and, Report System.
ANALISIS PERHITUNGAN DAN PEMOTONGAN PAJAK PENGHASILAN PASAL 21 PADA KARYAWAN TETAP PT. AIR MANADO Latif, Risna; Sabijono, Harijanto; Afandi, Dhullo
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.21181.2018

Abstract

Income Tax Article 21, or commonly referred to Article 21 Income Tax is as tax on incomce in the form of wages, salary, honoraria, allowances and other payments to the name and in any form in connection with employment or occupation, services and activities that carried out by private persons subject to tax in the country. the purpose of this research is to analyse whether the application of calculation and deduction of Article 21 income tax at PT. Air in Manado has already met the rule of taxing. The method used in this research is descriptive analysis method, object study was conducted at the PT. Air Manado. Based on thediscussion of research results, it was concluded that in determining the calculation and deduction of Article 21 Income Tax at PT. Air Manado is still not in accordance with the latest tax regulations.Keywords : Article 21 Income Tax
Co-Authors Agus T. Poputra Anesia Jelita Ponto, Anesia Jelita Azis, Junianty B Abd David P. E. Saerang David P.E Saerang David P.E. Saerang Ester Oruw, Ester Evran Lexy Tambuwun Fitri Rahmadani, Fitri Harijanto Sabijono Hendrik Manossoh, Hendrik Herman Karamoy Inggriani Elim Janjte Tinangon, Janjte Jantje J. Tinangon Jayanti Gagola, Jayanti Jenny Morasa Jesella Lourina Makaluas, Jesella Lourina Johannis, Lady M. Jullie J. Sondakh Kalalo, Angraini Puspita Khoirunnisaa, Ummu Almaas Kiay Demak, Indah Namira Kojo, Oliviana Latif, Risna Lifia Teesen, Lifia Limonu, Abdul Aziz Linda Lambey, Linda Lintje Kalangi Lombok, Donfridel Grafland Lumentut, Levana Majampoh, Ester Lita Juniani Mamontoh, Dewi Larasati Manosso, Hendrik Mawuntu, Nikita Srisilia Pabunna, Adriana N. Pakaja, Ridhwan Muhammad Isma’il Pamasi, Mira Sakke Pangkong, Claudya Monica Poluan, Lungchin Prijantoro, Agatha Priti Dwiningtyas Priska C. Homenta, Priska C. Ria Valentina Pajouw Rimbing, Sheron H. R. Sarapi, Lidya Angrini Sifrid S. Pangemanan Simanjuntak, Lucyana Aprillya Singon, Englina Elizabeth Soeradi, Dewi Shinta Sondakh, Patrick Richard Tambarici, Anita Carolina Tamigau, Marilin I. Taminggu, Grace Noviyanti Tinangon, Jantje J Tondo, Marcelino Umboh, Wanda Regina Utiarahman, Novlicia Putri Ventje Ilat Wawointana, Willliam Juan Winata, Isep Kurnia Yuvita M. F Goni, Yuvita M. F