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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN Jurnal Ipteks Akuntansi Bagi Masyarakat
Stanly W. Alexander
University of Sam Ratulangi Manado
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS LAPORAN KEUANGAN SEBAGAI DASAR PENILAIAN KINERJA PADA PERUSAHAAN SEMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2016 Pasiakan, Melisa Patricia Novelina; Alexander, Stanly W.; Pangerapan, Sonny
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 04 (2018): Going Concern Vol.13 No.4 Desember 2018
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Companys financial performance can be known from the aspect of financial ratios, such as Liquidity, Solvency, Profitability, and Activity ratios. The development of a company, can be seen and can be compared through the companys financial performance. This is certainly useful for investors, creditors, and owners to make profitable investment decisions. This study aims to assess the financial performance of PT. Semen Indonesia Tbk, PT. Indocement Tunggal PrakasaTbk, and PT HolcimIndonesia by using financial ratio analysis. This study uses secondary data from Indonesia Stock Exchange. The result of research shows there are differences of financial performance between PT. Semen Indonesia Tbk, PT. Indocement Tunggal PrakasaTbk, and PT Holcim Indonesia. Suggestions for the Management Party should further improve the performance of total asset management, so that efficient corporate finance will be better.Keywords: Liquidity, Solvency, Profitability, Activity, and Financial Performance
IPTEKS STANDAR PELAYANAN PADA PT. TASPEN (PERSERO) CABANG MANADO Rangian, Melisa Magda; Kumajas, Melisa; Alexander, Stanly W.
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.02.2018.21746

Abstract

This study aims to see how well PT TASPEN's service in carrying out its duties in managing pension fund savings for employees, is discussed from several factors that exist within PT TASPEN. PT TASPEN is a non-bank financial institution that works to serve pensioners where pension recipients are only for Civil Servants. The author made observations and interviews to find out the discussion of the factors in this study. The applied science and technology method is related to the implementation of community services with analysis techniques through factors in service. Finally the results of the discussion showed that there was still something to be improved at PT TASPEN to further maximize future work. With suggestions in service procedures there must be an increase in the publication of information in print media or mass media, and in the time of service advice for companies that is to add existing teller services and add information boards.Keywords : TASPEN, service, pension fund, civil servant, community
ANALISIS PENERIMAAN PAJAK KENDARAAN BERMOTOR DAN BEA BALIK NAMA KENDARAAN BERMOTOR DI KABUPATEN MINAHASA SELATAN Karim, Fikram Pratama A.; Alexander, Stanly W.; Warongan, Jessy D.L
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.13.04.21874.2018

Abstract

To fulfill the interests of the people, where the need for these funds increases every year along with the increase in population and the needs of the people. The funds that will be spent on this development are certainly obtained from the people themselves through a collection called tax. The purpose of this study was to determine motor vehicle tax revenue and the transfer fee of motor vehicle names in the South Minahasa regency and what obstacles / efforts were made by the government to increase tax revenues. The analytical method used in this study is a qualitative method with descriptive data analysis techniques. The results showed that the procedures for calculating PKB and BBNKB of South Minahasa Samsat UPTD had followed  local regulation No.7 of 2011, and PKB collection for each year for collection of BBNKB. Keywords: Motor vehicle reception tax, duty of transferring  name of a motor vehicle
ANALISIS EFEKTIVITAS KINERJA DAN KONTRIBUSI RETRIBUSI PEMAKAIAN KEKAYAAN DAERAH TERHADAP PENDAPATAN ASLI DAERAH Manuputty, William J.; Saerang, David P. E.; Alexander, Stanly W.
JURNAL RISET AKUNTANSI GOING CONCERN Vol 14, No 1 (2019): Going Concern Vol.14 No.1 April 2019
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Retribution is one of the income obtained by various services given or certain permits by the government and one of the agencies that process it is BPPRD, in the North Sulawesi Province BPPRD there is acceptance of many types of retribution one of which is regional wealth usage retribution. The purpose of the authors in this study is to find out the effectiveness of performance and the contribution of retribution on the use of regional wealth in PAD which is a regional development resource analyzed by qualitative methods. The results obtained through this research are able to determine the effectiveness of regional wealth retribution for the past five years is very good in its realization with an average percentage 91,9% with its contribution to local revenue at 0,17%.Keywords : retribution, local revenue, performance efectivity
IPTEKS DIGITALIZATION TREASURY PADA KANTOR WILAYAH DIREKTORAT JENDERAL PERBENDAHARAAN PROVINSI SULAWESI UTARA Uno, Moudy Olyvia; Alexander, Stanly W.
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.02.2018.21725

Abstract

Management of state finances is certainly inseparable from the development of the era. The more advanced technology is, the easier it should be for management of state finances. Therefore, it is necessary to implement a system that has been digitized so the benefits of this rapid technological development can be felt by all parties. This is what underlies changes in the finance ministry of the Republic of Indonesian especially in the Directorate General of Treasury.  The state treasury system and state budget (STSSB) and agency-level financial application system (AFAS) that support file input and adjustment processes in the Directorate General of Treasury and work units are part of digitalization that has been carried out at the Director General of Treasury., so that all facilities offered by technology in this era can lead to superior treasury manager at the world level. Development and improvement not only stop at the system, but also on the human resources that run the system. The quality of human resources should be improved.Keywords : Digitalization, Information, Human Resources, AFAS, and STSSB
IPTEKS SISTEM PENGENDALIAN INTERNAL TERHADAP PELAYANAN PUBLIK DI KANTOR KESYAHBANDARAN DAN OTORITAS PELABUHAN KELAS I BITUNG Fajriansyah, Yudi; Alexander, Stanly W.
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.02.2018.21711

Abstract

Every country, the organization of public services is an obligation for the government to meet the needs and rights of every citizen in the form of goods, services and administration. To realize a good public service then takes the name of the internal control system, wherein the internal control function to control every activity that occurs in the organization in order to create public services effectively and efficiently. As a public sector organization, Kantor Kesyahbandaran dan Otoritas Pelabuhan (KSOP) Kelas I Bitung has given good public services to the people especially those in need of service in the field of shipping and ports because based on the evaluation of the implementation of the internal control system it is quite effective even though there are some obstacles in the provision of public services but this can be overcome if they further increase their internal controlKeywords: public services, internal control system, public sector organization, KSOP, evaluation
IPTEKS EVALUASI SISTEM AKUNTANSI PENGGAJIAN PEGAWAI NEGERI SIPIL PADA DINAS LINGKUNGAN HIDUP DAERAH PROVINSI SULAWESI UTARA Ponto, Monica T.; Alexander, Stanly W.
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.02.2018.21847

Abstract

One of the most important factors in office or agency work activities is salary. And within government institutions, each expenditure needs to be recorded as it should include employee salaries. Payroll Accounting System is made for Civil Servants. Sometimes there are problems that may occur during the salary disbursement procedure, namely how this research is conducted to see and evaluate whether the Payroll Accounting System in Environmental Services has been running well or not. After being seen and evaluated, the payroll accounting system in the office environment has basically been running well, effectively and efficiently. There are only a few things that must be considered when taking signatures from Authorized Officers and Budget Users. The procedure must be carried out immediately so that it can be ascertained when taking the signature of the Budget User & Commitment Making Officer in the office, not on official travel.Keywords: Payroll Accounting System, Budget, effectively
ANALISIS KINERJA KEUANGAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Rumerung, Yeremia H.; Alexander, Stanly W.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 7, No 3 (2019): JE VOL 7 NO 3 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (676.097 KB) | DOI: 10.35794/emba.v7i3.24970

Abstract

Abstrak: Penelitian ini dilakukan dengan tujuan untuk menganalisis pengaruh kinerja keuangan pada perusahaan pertambangan yang terdaftar di bursa efek Indonesia (BEI) tahun 2015-2018. Perusahaan pertambangan tersebut yaitu PT. Bumi Resource, PT. Petrosea, PT. Adaro Energy, PT. Resource Alam Indonesia, dan PT. Mitrabara Adiperdana. Pengukuran Kinerja keuangan yang digunakan pada penelitian ini yaitu dengan menggunakan rasio keuangan yaitu rasio likuiditas current ratio (CR), Rasio solvabilitas dept to equity ratio (DER), rasio profitabilitas return on asset (ROA), dan return on equity (ROE). Sampel yang digunakan dalam penelitian ini dilakukan dengan menggunakan metode purposive sampling berdasarkan kriteria tertentu meliputi, perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2018, perusahaan menyediakan data laporan keuangan yang dibutuhkan pada penelitian ini. Data yang digunakan diambil dari situs resmi BEI www.idx.co.id. Hasil dari penelitian ini yang telah dilakukan bahwa PT. Adaro Energy memiliki kemampuan penutupan jangka pendeknya, rasio hutang terhadap ekuitas mengalami penurunan dan selalu pada posisi positif, efektiv dan efisien dalam penggunaan ekuitas dalam menghasilkan pendapatan serta nilai ekuitas yang terus naik Kata kunci: curren Ratio (cr), dept to equity ratio (der), return on asset (roa), return on equity (roe)
PENGARUH PAD DAN DANA PERIMBANGAN TERHADAP KINERJA KEUANGAN PEMERINTAH KABUPATEN/KOTA DI PROVINSI SULAWESI UTARA Budianto, Budianto; Alexander, Stanly W.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 4, No 4 (2016): JE VOL. 4 NO. 4 (2016) HAL 783 - 892
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (496.529 KB) | DOI: 10.35794/emba.4.4.2016.14511

Abstract

Abstrak: Pendapatan Asli Daerah (PAD) dan Dana Perimbangan adalah indikator Pendapatan Dearah yang menjadi patokan untuk mengukur tingkat kemandirian suatu daerah. Semakin tinggi tingkat realisasi Pendapatan Asli Daerah (PAD) maka semakin tinggi pula kemungkinan suatu daerah untuk dapat membiayai pembiayaan di daerahnya. Sebaliknya, semakin tinggi realisasi Dana Perimbangan suatu daerah maka semakin tinggi pula tingkat kemungkinan daerah tersebut untuk bergantung kepada pemerintah pusat. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Pendapatan Asli Daerah (PAD) dan Dana Perimbangan terhadap kinerja keuangan pemerintah kabupaten/kota di Provinsi Sulawesi Utara. Metode analisis data yang digunakan adalah analisis regresi linier berganda dengan melihat pengaruh ketiga variabel tersebut secara simultan dan parsial. Dari hasil penelitian menunjukan bahwa Pendapatan Asli Dearah (PAD) dan Dana Perimbangan berpengaruh signifikan terhadap kinerja keuangan pemerintah daerah baik secara simultan maupun parsial. Pendapatan Asli Dearah (PAD) berpengaruh positif terhadap kinerja keuangan pemerintah yang berarti kenaikan Pendapatan Asli Daerah (PAD) dapat meningkatkan kinerja keuangan pemrintah daerah. Sedangkan Dana Perimbangan berpengaruh negatif terhadap kinerja keuangan pemerintah daerah yang mengakibatkan kenaikan Dana Perimbangan menurunkan kinerja keuangan pemerintah daerah. Kata Kunci: Pendapatan Asli Daerah (PAD), Dana Perimbangan, Kinerja Keuangan
ANALYSIS OF THE IMPLEMENTATION OF ACCOUNTING LEASING AT FEDERAL INTERNATIONAL FINANCE MANADO Setiawan, Iksan; Alexander, Stanly W.
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 3 (2015): Jurnal EMBA, HAL 500- 628
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.806 KB) | DOI: 10.35794/emba.v3i2.8584

Abstract

Application of Accounting leasing the leasing company is a system that is controlable and used as a company's financial statements for which subsequently became a reference in strategic decision making by company’s management. This study aims to determine the application of lease accounting at PT. Federal International Finance (FIF) a to determine the harmonization of the application of  lease accounting with SFAS No. 30 of 2011 about leasing. Source of data used are secondary data original from PT. Federal International Finance. The analytical method used is descriptive. The results showed that the adoption of lease accounting is in accordance With SFAS No. 30 of 2011 about lease, It can be seen from the provisions of the lease contract letter to the company stating the existence of the option for the lessee upon expiration of the lease, as such term is classified in one of the criteria for a capital lease. Finance managers should use direct methods when performing financial leasing transaction records, because through this method,companies can have better revenues compase to the operaly lease method. Keywords: application, leaseaccounting, accounting standards
Co-Authors Agus Poputra, Agus Allo, Marlines Rante Alumu, Sumaryani Ode Arief, Sartika Wati HS Baguna, Stacy E. Beauty Nathasya Takasili Budianto Budianto Chintia Debby Mogi, Chintia Debby David P. E. Saerang Ester, Kilapong G. Fajriansyah, Yudi Goni, Christin A. Grace B. Nangoi Harijanto Sabijono Heince R. N. Wokas Hendrik Manossoh, Hendrik Herman Karamoy I Gede Suwetja Iksan Setiawan, Iksan Jessy D.L Warongan, Jessy D.L Jullie J. Sondakh Karim, Fikram Pratama A. Kumajas, Melisa Landeng, Claudyana M. A. Latjandu, Lady D. Logor, Ribka Josevira Lopez, Paula da Manuputty, William J. Meily Y.B. Kalalo, Meily Y.B. Pangerapan, Thressa Resita Pasiakan, Melisa Patricia Novelina Pessak, Gabriel V. Ponto, Monica T. Potalangi, Vinda Vebianti Rangian, Melisa Magda Rawung, Fita Enjelina Rogi, Dean Lefrando Ropah, Tania Rudy J. Pusung Rumerung, Yeremia H. Runtunuwu, Clara C. Siahaan, Ryan Sinaga, Rani Cenni Sintje Rondonuwu, Sintje Sonny Pangerapan, Sonny Sumual, Jerikho Reagan Suparno, Ribka M.R. Syermi S.E. Mintalangi Tambuwun, Fernando Victory Uno, Moudy Olyvia Wokas, Heince N. Wullur, Rino C.