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<![CDATA[PENGARUH PENERAPAN SISTEM ADMINISTRASI PERPAJAKAN MODERN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA MANADO (STUDI KASUS PADA KANTOR PELAYANAN PAJAK PRATAMA MANADO) ]]>
<![CDATA[Tologana, Evalin Yuanita]]>;
<![CDATA[Kalalo, Meily]]>
<![CDATA[ ACCOUNTABILITY Vol 2, No 2 (2013): Accountability ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/ja.3690.2.2.2013.85-99
<![CDATA[Tujuan diadakannya penelitian ini adalah untuk mengetahui pengaruh penerapan sistem administrasi perpajakan modern terhadap kepatuhan wajib pajak orang pribadi di kota manado serta seberapa besar pengaruh tersebut.Penelitian tersebut dilakukan pada 100 wajib pajak orang pribadi yang berdomisili di daerah kecamatan Malalayang dengan memberikan sejumlah pertanyaan dalam bentuk kuesioner yang diukur dengan skala likert.Metode penelitian yang digunakan dalam penelitian ini adalah analisis statistik deskriptif berupa analisis regresi linear sederhana termasuk didalamnya untuk mengetahui koefisien korelasi dan koefisien determinasi untuk menguji hipotesis uji t. Data yang terkumpul dianalisa dengan menggunakan bantuan software sttistik SPSS version 17.Hasil analisis regresi yang diperoleh adalah Y = 13,428 + 0,367 X + e. Persamaan diatas memperlihatkan nilai dari koefisien X sebesar positif (0,367). Ini berarti variabel penerapan sistem administrasi perpajakan modern berpengaruh positif terhadap kepatuhan wajib pajak. Apabila penerapan sistem administrasi perpajakan modern mengalami peningkatan maka kepatuhan wajib pajak orang pribadi juga akan meningkat dan sebaliknya. Dari hasil uji t diketahui thitung untuk variabel pengetahuan wajib pajak = 3,387 dan ttabel = 1,660. Jadi dapat dilihat bahwa thitung > ttabel maka H0 ditolak Ha diterima, juga dapat dilihat dari hasil signifikan < 0,05 maka H0 ditolak Ha diterima, artinya variabel sistem admininstrasi perpajakan modern berpengaruh   positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi.]]>
<![CDATA[PERBANDINGAN PENERAPAN SAK-ETAP DAN PSAK 50 DAN 55 ATAS PENURUNAN NILAI (IMPAIRMENT) PIUTANG PADA PT. BPR MILLENIA ]]>
<![CDATA[Mandang, Daniela Ribka Frida]]>;
<![CDATA[Poputra, Agus]]>;
<![CDATA[Kalalo, Meily]]>
<![CDATA[ GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 1 (2016) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/gc.11.1.10553.2016
<![CDATA[One of the bank’s biggest revenue is comes from credit. However in distributing credit to society, there is usually an obstacles of the payment of credit to the bank. The bigger the load of bank to make a reserve fund, bank loss itself will reduce the capital. The goal of this research is to understand the differences of the application of SAK and PSAK 50 and 55 on the declining of the receivable. The object of this thesis research is Bank Perkreditan Rakyat Millenia. The method that is used in this research is descriptive method. The result of this research shows that the company used the impairment of receivable align with SAK ETAP and there are differences between SAK ETAP and PSAK 50 and 55 on impairment of receivable.]]>
<![CDATA[ANALISIS PENCATATAN DAN PELAPORAN BELANJA LANGSUNG PADA BADAN PELAKASANA PENYULUHAN DAN KETAHANAN PANGAN KOTA MANADO ]]>
<![CDATA[Walangitan, Cheny]]>;
<![CDATA[Morasa, Jenny]]>;
<![CDATA[Kalalo, Meily]]>
<![CDATA[ GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 2 (2016) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/gc.11.2.13063.2016
<![CDATA[Work Units (SKPD) is part of the local governments that perform the task of government and public services, either directly or indirectly. To carry out their tasks and functions, the local work unit is allocated funds (budget). Therefore iu, also called the head SKPD budget (PA). Research Object is the Implementing Agency and the Food Security Extension Manado City is a regional work units (SKPD) is located in the district Mapanget. The purpose of this study was to analyze the recording and reporting of direct expenditure. The method used in this research is descriptive method that aims to understand and describe the data obtained in the form of records and expense reports. Research results in the recording of the Implementing Agency and the Food Security Extension Manado City in accordance with Government Regulation No. 71 of 2010. The monthly report treasurer in the format and description are in accordance with Government Regulation No. 71 of 2010 on government accounting standards. Keywords: Recording, Reporting, Direct Spending]]>
<![CDATA[PENGARUH MOTIVASI INTRINSIK, KOMPETENSI AUDITOR DAN KEPUASAN KERJA TERHADAP KINERJA AUDITOR EKSTERNAL (SURVEI PADA AUDITOR BPK-RI PERWAKILAN PROVINSI SULAWESI UTARA) ]]>
<![CDATA[Neghe, Iriany]]>;
<![CDATA[Sondakh, Jullie]]>;
<![CDATA[Kalalo, Meily]]>
<![CDATA[ GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/gc.13.02.19631.2018
<![CDATA[Auditor’s performance is an important thing in order to reflect the quality of work done by auditor in conducting the examination of financial statements objectively. This research is aimed to determine the influence of intrinsic motivation, competence of auditor and job satisfaction on external auditor’s performance. Sample on this research are auditors that work in Indonesia’s Supreme Audit Institution Representative of North Sulawesi Province. The data in this research is primary data that collected by using questionnaires given to auditors. The method of analysis that used to test the hypothesis is multiple regression analysis using SPSS version 23. The result showed that intrinsic motivation has a positive effect on external auditor’s performance, auditor’s competence has a positive effect on external auditor’s performace, job satisfaction has a positive effect on external auditor’s performance. Beside that, intrinsic motivation, auditor’s competence and job satisfaction simultaneously effect the external auditor’s performance.  Keywords: Intrinsic Motivation, Auditor’s competence, Job Satisfaction, External Auditor Performance.]]>
<![CDATA[ANALISIS RASIO LIKUIDITAS, LEVERAGE DAN PROFITABILITAS UNTUK MENILAI KINERJA KEUANGAN PADA PT. BANK CENTRAL ASIA, TBK. CABANG MANADO ]]>
<![CDATA[Pangemanan, Ireine Wulan]]>;
<![CDATA[Karamoy, Herman]]>;
<![CDATA[Kalalo, Meily]]>
<![CDATA[ GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/gc.12.2.17386.2017
<![CDATA[In assessing the financial performance of the company, one of the indicator used is accounting information in the form of company’s financial statements. This research was conducted at PT. Bank Central Asia, Tbk Manado Branch with the purpose to analyze the financial statements in assessing the financial performance of companies, especially banking companies. The method of analysis used in this research is analytical descriptive method. From the existing financial statements performed financial ratio analysis to be able to describe the company's financial performance. The result of the liquidity ratio consisting of QR and LDR as a whole shows the company's ability to pay its short-term and long-term liability is very good, and it is ranked at the bank's 1st level of health. The results of solvency ratios assessed on the basis of DAR is unable to describe the company's financial performance because funding is entirely derived from liabilities without any capital value. The results of profitability ratios consisting of NPM, ROA, and BOPO show that the company's ability to earn profit through all available sources shows an excellent level of efficiency, and it is ranked at the bank's 1st level of health.. Keywords: Financial Performance Assessment, Financial Ratios]]>
<![CDATA[ANALISIS PENERAPAN PSAK 50 DAN 55 ATAS IMPAIRMENT PIUTANG PADA PT. PUTRA KARANGETANG ]]>
<![CDATA[Akun, Ismie Iswara]]>;
<![CDATA[Karamoy, Herman]]>;
<![CDATA[Kalalo, Meily]]>
<![CDATA[ GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/gc.12.2.18598.2017
<![CDATA[In conducting the sale of goods and services. The sale is made in cash and lending. Receivables arising from the sale or delivery of goods and services on credit are classified as trade receivables which are then not likely to change into receivables. And receivables may decrease in value over time. Research objectives to determine the extent to which the application of PSAK 50 & PSAK 55 on impairment of receivables at PT. Putra Karangetang. The method used is descriptive research method. The result of the research can be concluded that during the last 3 (three) years there has been a decrease in the value of receivables, because PT. Son of Karangetang value of receivable there is a decline in value per year then it will be good for company. For the presentation process, recognition, measurement is in accordance with PSAK 50 & 55 (revised 2014).Keywords : presentation, recognition, measurement, impairment, receivables]]>
<![CDATA[EVALUASI EFEKTIVITAS PENGENDALIAN INTERN SISTEM INFORMASI AKUNTANSI PENGGAJIAN RSUP. PROF. DR. R. D. KANDOU MANADO ]]>
<![CDATA[Rompas, Richard Antonio]]>;
<![CDATA[Pangemanan, Sifrid]]>;
<![CDATA[Kalalo, Meily]]>
<![CDATA[ JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 02 (2018) ]]>
Publisher : <![CDATA[JURNAL RISET AKUNTANSI GOING CONCERN ]]>
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<![CDATA[Accounting information systems is a supportive factor in the compannyâs performance. Company will require SIA in this time because SIA provide financial effectively and efficiently. The purpose of this study is to determine whether the effectiveness of internal control payroll accounting information system RSUP. Prof. Dr. R. D. Kandou Mando has gone well. The author uses descriptive analysis where research start by collecting and sifting through incoming information thoroughly and detail later elaborated in order to obtain a clean picture. The results of the study concluded that the payroll accounting system implemented by RSUP. Prof. Dr. R. D. Kandou Manado already have a good system and effective and meet the element of internal control to improve compannyâs performance. But thare are very few weaknesses that auditing section not conducting regular monitoring three months once.Keywords: Accounting information system, payroll, effectiveness of internal control]]>
<![CDATA[EFEKTIVITAS STRUKTUR PENGENDALIAN INTERN DENGAN MENGGUNAKAN PENDEKATAN COSO PADA SEKRETARIAT DEWAN PERWAKILAN RAKYAT DAERAH (DPRD) KOTA MANADO ]]>
<![CDATA[Tamoding, Chandro Novrio]]>;
<![CDATA[Ilat, Ventje]]>;
<![CDATA[Kalalo, Meily]]>
<![CDATA[ JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 03 (2018): Going Concern Vol.13 No.3 September 2018 ]]>
Publisher : <![CDATA[JURNAL RISET AKUNTANSI GOING CONCERN ]]>
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<![CDATA[Internal control structure is a part of internal control that is always applied in various organizations in this case the secretariat of the regional peoples legislative assembly of Manado city implement internal control structure, and by using the COSO approach. The internal control structure using the COSO approach is needed to control the operational activities of the organization and aims to assess effectiveness based on the five elements of the COSO controlling component. The research method that used in this thesis research is descriptive method that is by collecting data from the research results and then describe it and attract a conclusions from the research, and the type of research used is qualitative descriptive. The results obtained that the internal control structure by using the COSO approach in secretariat of the regional peoples legislative assembly of Manado city is running effectively, and the implementation of internal controls in the control of COSO based on the five elements of control has been running effectively and show its effectiveness and and implemented in accordance with the procedures of internal control and the policy of the secretary of the regional peoples legislative assembly of Manado City.Keywords: Effectiveness, Internal Control Structure, COSO.]]>
<![CDATA[ANALISIS PERBANDINGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DAN METODE ACTIVITY BASED COSTING DALAM MENETAPKAN HARGA JUAL RUKO PADA PT. MEGASURYA NUSALESTARI ]]>
<![CDATA[Sugawa, Sri Indriani]]>;
<![CDATA[Ilat, Ventje]]>;
<![CDATA[Kalalo, Meily]]>
<![CDATA[ GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/gc.13.04.20947.2018
<![CDATA[Cost of goods means the amount of expenses and expenses that are allowed directly or indirectly to produce goods or services in conditions and places where they can be used or sold. PT. Megasurya Nusalestari uses the Full Costing Method to calculate the cost of production in making a decision to determine the selling price of a shophouse. Actvity Based Costing method is a cost information system that is oriented to providing complete information about activities. This study aims to analyze the comparison of cost of goods manufactured using the full costing method and the activity based costing method to determining the selling price of a shophouse. This type of research used in this thesis research is a comparative descriptive method that is comparing the similarities and differences between two or more facts and the nature of objects that are examined based on a certain frame of mind. The results of the study obtained that the activity based costing method produces more accurate data in each loading of resources in the shophouse production process at PT. Megasurya Nusalestari, so that the selling price generated by the full costing method is higher for the standard type, but for the corner and middle type types the resulting selling price is lower than the activity based costing method, it is because the full costing method imposes factory overhead costs on each product is only charged to one cost driver.Keywords: Full Costing Method, Activity Based Costing Method, Selling Price]]>
<![CDATA[ANALISIS PENERAPAN AKUNTANSI PERPAJAKAN TERHADAP DEPRESIASI ASET SEWA GUNA USAHA DENGAN HAK OPSI DITINJAU DARI SUDUT PANDANG PENYEWA PADA PT. SINAR CIPTA PERSADA SEJATI ]]>
<![CDATA[Toweula, Azarya Anugrah]]>;
<![CDATA[Tinangon, Jantje J.]]>;
<![CDATA[Kalalo, Meily]]>
<![CDATA[ GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/gc.13.04.21101.2018
<![CDATA[A lease is a financing activity in the form of the provision of capital goods either under a lease with a finance lease or an operating lease for use by the lessee for a specified period of time on a periodic basis. Lease do it by PT. Sinar Cipta Persada Sejati is lease with Capital Lease method. At the end of lease period, the company has authorities to buy lease asset. The purpose of this research is to know how the implementation of tax accounting to capital lease asset depreciation at PT. Sinar Cipta Persada Sejati as Lessee. This research use descriptive comparative method. The results of this research has proven that transaction of capital lease do it by PT. Sinar Cipta Persada Sejati has not applicable with tax rules, in depreciation problem the company only applied the commercial accounting rules, that is depreciation starts when the company get the capital lease asset and the basic of depreciation is the cost of the asset. The difference of commercial accounting anda tax accounting will be a fiscal correction of income taxes.Keywords: Tax Accounting, Lease, Capital Lease]]>
