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All Journal JURNAL RISET AKUNTANSI DAN AUDITING 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 JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Indonesia Accounting Journal Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Indonesian Journal of Business Analytics (IJBA)
Jenny Morasa
Universitas Sam Ratulangi
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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PROSEDUR PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 ATAS GAJI PEGAWAI PEMERINTAH KABUPATEN MINAHASA SELATAN Mandak, Andre; Morasa, Jenny
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 10, No 1 (2015)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.10.1.7364.2015

Abstract

Income tax (VAT) of article 21 is a tax on income in the form of salaries, wages, fees, allowances, and other similar remuneration derived by any individual taxpayer in respect of employment or office, services, and activities. The purpose of this study is to provide an explanation of the implementation of the calculation and deduction, income tax reporting section 21 and the amount of income tax revenue has been recapitulated by the Government of South Minahasa District. This study used a descriptive analysis method by comparing theory and rules perpajakn there with the data obtained. From the research, it was found the procedure of calculation and reporting of income tax article 21 in the South Minahasa District Government has been good. It can be seen from the calculation until the reporting mechanism has been carried out based on the rules that apply. The use of services and applications for the calculation of Income Tax Article 21 of the PT. TASPEN in connection with the cooperation with the Government of South Minahasa.
PENERAPAN PSAK NO. 2 TENTANG LAPORAN ARUS KAS DALAM PENGAMBILAN KEPUTUSAN PADA PERUM BULOG DIRVE SULUT DAN GORONTALO Syaefudin, Fanesa Isalia Minanda; Morasa, Jenny; Alexander, Stanly
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 10, No 2 (2015)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.10.2.8364.2015

Abstract

In the company’s Financial Statements is a means of consideration in decision making so that, componentsin the financial statements must betrue and correct. In thedecision making companies should use the cash Flow Statement because sometimes the income and balance sheet does not show the real state of corporate finance. The purposeof this study to determine the application of the Cash Flow Statement in accordance with SFAS No. 2 in corporate decision. This type of research is quantitative descriptive. The results showed, net cash provided by the company during the year has decreased compared to the previous year. This study uses the ratio analysisin corporate decision making. The Ratio of Operating Cash Flow to Total Liabilities can be used as basis for decision making in the company repay its total Liability for one year of operation. The Ratio of Cash Flow to Current Liabilities can be used as the basis of the decision making companies when measuring the company’s ability to pay Current Liabilities by Net Operating Cash Flow. The Ratio of Cash Flow to Sales companies measure the company’s ability to measure the company’s ability to obtain cash from to sale. Leaders should Perum Bulog particularly the finance department needs to implement the Cash Flow Statement as the basis of its analysis so that can know the financial situation and can be used as a basis for decision making of the company.
ANALISIS DIFFERENTIAL COST DAN OPPORTUNITY COST DALAM PENGAMBILAN KEPUTUSAN MEMBELI ATAU MEMPRODUKSI SENDIRI PADA INDUSTRI RUMAH PANGGUNG WOLOAN Mongdong, Romeo Fersi; Morasa, Jenny; Wokas, Heince
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 10, No 2 (2015)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.10.2.8370.2015

Abstract

The business world today is characterized by increasing competition among existing companies. Competition occurs in all sectors of the economy both industry, trade, and services. One of the decisions that must be taken in planning at every alternative is to buy or produce itself a component of raw materials. Differential cost are related to the opportunity cost, which is the differential cost incurred costs as a result of certain decisions while the opportunity cost is the cost incurred when choosing a decision. The purpose of this study to analyze the differential costs and opportunity costs in the decision to buy or produce their own on Industri Rumah Panggung Woloan. The analytical method used is descreptive quantitative. Result of the differential cost analysis showed that the right decisions can be taken by the management company the manufactures its own because getting a hihgter differential gain, compared to buying from outside. While the opportunity cost of the buying raw materials from outside is more profitable, thus producing itself becomes more expensive. Should the leadership Industri Rumah Panggung Woloan produce their own wood from the outside becauseit would be more adventageous, compared to taking wood there are kept alone.
EVALUASI PAJAK HIBURAN TERHADAP PENDAPATAN ASLI DAERAH DI KOTA MANADO Waney, Theo Rudolf; Morasa, Jenny
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 10, No 2 (2015)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.10.2.8373.2015

Abstract

Local Revenue is among the sources of funding of local government, and is needed in carrying out the task of government and in development. Act 32 of the local government established local tax as one of the local revenue and can be developed according to the conditions of each region. One of the sources of local revenue for the government of the city of Manado is the entertainment tax. Manado city as the center of government, trade and tourism has many places of entertainment, but the extent of the contribution of the entertainment tax on local revenue need to be investigated. The purpose of this study was to evaluate whether the effect of the entertainment tax to the local revenue of Manado. This study used secondary data obtained from the Revenue Affairs of Manado. The method used to evaluate the influence of the entertainment tax is the rate of growth. Data entertainment tax of Manado city between 2010-2014 was analyzed, and it shows the variation of revenue and was not significantly affect local revenues of Manado. Variations in entertainment tax revenues likely caused by fluctuations in entertainment activities in the city of Manado. Tax entertainment revenues are relatively small shows the effort to seek potential entertainment tax are not fully in the city of Manado. The government need to provide facilities for investment in sectors related to entertainment and at the same time optimizeeffort to seek and to collect entertainment tax in the city of Manado. Future studies need to deepen and broaden the acquisition of information and data relating to entertainment tax in the city of Manado.
EVALUASI BIAYA DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN MENERIMA ATAU MENOLAK PESANAN KHUSUS PADA UD.KAREMA Mangare, Rivo Jeaner; Morasa, Jenny; Pinatik, Sherly
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 1 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.1.10557.2016

Abstract

The economic growth in Indonesia is rapidly increasing, making businesses in Indonesia to grow faster and move forward. It is demanding textile industries in order to produce quality products and in accordance with the development of the fashion world continues to grow. This study aims to describe the differential cost evaluation in the decision to accept or reject the special order on the company UD.Karema. Type of research method used is quantitative descriptive with case study approach. Location of research conducted at UD.Karema.. Results from this study are: the company will earn a profit contribution of Rp.19.547.917 if accept the special orders. According to research, company must accept special orders for the profit contribution. UD.Karema leaders should apply the differential cost calculation for making decisions to accept or reject special order.
PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 22 ATAS PENGADAAN BARANG PADA KANTOR BADAN PERENCANAAN PEMBANGUNAN PENANAMAN MODAL DAN STATISTIK DAERAH KABUPATEN BOLAANG MONGONDOW Tarigan, Muh. Ervan R.; Morasa, Jenny; Elim, Inggriani
Jurnal Berkala Ilmiah Efisiensi Vol 15, No 3 (2015): Jurnal Berkala Ilmiah Efisiensi
Publisher : Sam Ratulangi University

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

Abstract

Sektor usaha baik perorangan maupun yang berbadan hukum memiliki kewajiban untuk menyetor dan melaporkan pajak terutangnya. Salah satu contoh kegiatan badan usaha yang wajib untuk menyetor dan melaporkan pajak terutangnya adalah kegiatan usaha pengadaan barang dan jasa. Pengadaan barang dan jasa bagi pemerintah pada dasarnya adalah menyediakan atau memenuhi kebutuhan pemerintah pusat maupun daerah dalam hal barang maupun jasa keahlian. Tujuan dari penelitian ini adalah untuk mengetahui tata cara perhitungan dan pelaporan PPh Pasal 22 atas pengadaan barang pada Bappeda PMS Kab. Bolaang Mongondow. Metode penelitian ini menggunakan metode deskriptif kuantitatif. Hasil penelitian menunjukkan bahwa perhitungan PPh Pasal 22 dikenakan tarif 1,5% dan disetor menggunakan SSP ke bank persepsi yang ditunjuk oleh Menteri Keuangan. Perhitungan PPh Pasal 22 pada tahun 2014 belum mengikuti PMK No. 154/PMK.03/2010, Bappeda PMS Kab. Bolaang Mongondow masih menggunakan PMK No. 210/PMK.03/2008. PPh pasal 22 sudah dilaporkan oleh BUD tetapi belum mengikuti prosedur peraturan perpajakan yang berlaku. Secara keseluruhan perhitungan belum sesuai dengan tarif yang ditentukan oleh peraturan pemerintah, dan dalam hal pelaporannya sudah dilaporkan tetapi belum mengikuti peraturan perpajakan yang berlaku. Sebaiknya bendahara Bappeda PMS Kab. Bolaang Mongondow dan Bendahara Umum Daerah mengikuti setiap perubahan peraturan pajak yang ditetapkan oleh Menteri Keuangan dan Direktorat Jenderal Pajak agar tidak dikenakan sanksi administrasi perpajakan. Kata kunci : perhitungan, pelaporan, pajak penghasilan pasal 22,pengadaan barang.
ANALISIS PENCATATAN DAN PELAPORAN BELANJA LANGSUNG PADA BADAN PELAKASANA PENYULUHAN DAN KETAHANAN PANGAN KOTA MANADO Walangitan, Cheny; Morasa, Jenny; Kalalo, Meily
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 2 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.2.13063.2016

Abstract

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
EVALUASI PENGENDALIAN AKUNTANSI ASET TETAP BERDASARKAN PERATURAN PEMERINTAH NOMOR 71 TAHUN 2010 TENTANG ASET TETAP PADA DINAS TENAGA KERJA DAN TRANSMIGRASI PROVINSI SULAWESI UTARA Manorek, Devid; Morasa, Jenny; Sabijono, Harijanto
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 3 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.3.13141.2016

Abstract

Control of the Provincial Government Accounting is a systematic series of procedures organizers, equipment and other elements to realize the functions of accounting since the analysis of the transaction up to the financial reporting environment of the provincial government organizations. Fixed assets are tangible assets with a useful life of more than twelve ( 12 ) months for use in government activity or used by the general public . The purpose of this study was to evaluate control fixed asset accounting at the Department of Manpower and Transmigration of North Sulawesi Province . The results of this study indicate that accounting control of fixed assets at the Department of Manpower and Transmigration of North Sulawesi province in accordance with Government Regulation No. 71 Year 2010 . Keywords : Control, fixed Assets, evaluation.
EVALUASI PELAKSANAAN SISTEM AKUNTANSI BELANJA PADA DINAS SOSIAL TENAGA KERJA DAN TRANSMIGRASI KABUPATEN MINAHASA SELATAN SESUAI PP NO 71 TAHUN 2010 Lasut, Marsella; Morasa, Jenny; Mawikere, Lidia M.
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.12.2.17445.2017

Abstract

Government Regulation No. 71 Year 2010 about government accounting standards, shopping is is recognized when an expense is made from the State / Region general account. Shopping accounting is structured to meet accountability requirements in accordance with the provisions. This study aims to Evaluate the Implementation of  Shopping Accounting System at office of Social, Manpower, and Transmigration of District South Minahasa Province in accordance with Regulation No.71 Year 2010.  The object of office of Social, Manpower, and Transmigration of District South Minahasa. The method used in this research is qualitative descriptive analytical method. The result of the Social Service Research of Manpower and Transmigration is always guided by the existing regulations and in the Implementation of Shopping Accounting System, has applied or has been in accordance with Government Regulation No. 71 of 2010 on Government Accounting Standards.Keywords : Implementation, System, Accounting, Shopping
MEKANISME PEMUNGUTAN PAJAK ATAS PEMINDAHAN HAK PADA JUAL BELI TANAH DAN BANGUNAN DI KABUPATEN KEPULAUAN SIAU TAGULANDANG BIARO (SITARO) Pudihang, Sela; Morasa, Jenny; Gamaliel, Hendrik
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 01 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.01.17220.2017

Abstract

The BEA acquisition of Rights over the land and building tax is imposed on the acquisition of land rights and buildings. The tax was enacted by the Central Government into tax areas since January 2011. Islands Regency Siau In Indonesia this tax set forth in applicable local Islands Regency Siau In Indonesia number 5 in 2011 about tax areas. The purpose of the study to analyze the tax collection mechanism BPHTB Islands Regency Siau In Indonesia. Methods of analysis used qualitative descriptive. Data collection is done by the method of interview, observation and documentation. The research results of the tax collection mechanism BPHTB through stage charging SSPD BPHTB, stage counting BPHTB payable, the payment stage, verification has not been effective. To improve the understanding of the taxpayers of the County Financial Agency then BPHTB Siau In Indonesia more being proactive by increasing the activities of socialization, because of taxpayer compliance in reporting the Bea acquisition of Rights over the land and buildings in the Regency Siau In Indonesia is still lacking.Keywords: tax collection Mechanisms, BPHTB, buying and selling land and buildings
Co-Authors Agnestasia Laura Lumenta, Agnestasia Laura Ahmad, Surya H Albar, Muamar Andre Kevin Roring Andre Mandak Anggi Kartika Kumaat, Anggi Kartika Anggreyni Gumolung Anjali, Andini Anneke Wangkar Aprilia Makisurat Arota, Poppy Sustrini Assa, Kartini Merdekawati Baramuli, Judhistia Putri Judaline Bellinda Macpal Binangga, Victor E. Cheny Walangitan, Cheny Christine Triyandari Morong, Christine Triyandari Dasmasela, Vicy M. David P. E. Saerang David, Rendy Julian Deasy Anastasia Mogi Devid Manorek, Devid Dhullo Afandi Eleanor Laura Pontoh, Eleanor Laura Endang Giani Hadianti Danga, Endang Giani Hadianti Essau, Nadia Clarisa Faisal, Nur Ilmi Fanesa Isalia Minanda Syaefudin, Fanesa Isalia Minanda Ferdinant Nuru Feybie F.V. Wehantouw Frasawi, Jusuf Habel Fredo Tumilantouw Gamaliel, Hendrik . George Evander Kumaat Grace B. Nangoi Gumolili, Syallom O.P. Harijanto Sabijono Harikase, Wanly Heince R. N. Wokas Heince R.N Wokas Heince R.N. Wokas, Heince R.N. Heince Wokas Hendrik Gamaliel Hendrik Manossoh, Hendrik Hendry Victory Supit, Hendry Victory Herman Karamoy Hukom, Hosianita Fiandani I Gede Suwetja Indra Prasojo Indry T. Horman, Indry T. Inggriani Elim Inggrini, Ratu Jansen, Cornelia Ferny Jantje Tinangon Jessy D.L Warongan, Jessy D.L Jullie J Sondakh Jullie J. Sondakh Juvenalis Paulus Sepang Kadjudju, Delyane Kahiking, Konda Nurul Kapojos, Peter Marshall Karambut, Andrew Malahasa Karuniawan, Steven Kasenda, Tirsa Katili, Indra Ningsih kereh, eunike debora Kiay, Dewi Sartika Kindangen, Fricilia Kojo, Oliviana Kumendong, Jannifer Vilisia Lacoro, Dian Ardhina Laedy Tamboto Lambajang, Amelia A Lamia, Miranda Lamia, Steldy Languju, Cicilya Vennesa Lasabuda, Anastasya A. Lasut, Marsella Lauma, Enda Baisida Lay, Ferdy Lempoy, Olivya P. Lidia Mawikere Lidya Priskila Koloay Lintje Kalangi Lumenta, Christy Patricia Lumentut, Intan N. F. Maabuat, Justisia Sulastri Mahyudin, Dede F. Makalalag, Magdalena Makikui, Lisa Elisabet Manialup, Angel Wulandari Manopo, Natalia Manossoh, Judhistira Hiskia Maramis, Miranda Miryam Marietta Sylvie Bolang Marsel, Alprayanto Marson Tombokan, Marson Tombokan Masanae, Windi Meily Kalalo Meily Y. B. Kalalo, Meily Y. B. Mokodompit, Deissy Monita Pricilia Najoan, Monita Pricilia Montolalu, Merry Muh. Ervan R. Tarigan, Muh. Ervan R. Muskitta, Christanty J R Muthia Anggriani, Muthia Nangoi, Grace B Ngurawan, Yusril I. Novi Budiarso Novi S Budiarso Novi S. Budiarso, Novi S. Novi Swandari Budiarso Novi Swandari Budiarso Oktriani Kadsita Lakumani, Oktriani Kadsita Paneo, Fitrianty Pangemanan, Melisa Veronica Paputungan, Amna Paraswati, Sawindri Dyah Pare, Yormi Karto Peter M. Kapojos Pierre Tene Pilat, Juddy Julian Poluan, Lungchin Pondaag, Gracia Regina Miranda Pudihang, Sela Radjak, Yustanti A. Rampengan, Meggie A. Raykes Hinrich Tuerah Rayzah Tindagi Regina Agriany Suhartanto, Regina Agriany Rellam, Aljeni Murahati Ricky Alfiando Wowor Rivaldy Yohanes Yosis Wati Rivo Jeaner Mangare, Rivo Jeaner Robert Lambey Romeo Fersi Mongdong, Romeo Fersi Rompas, Debora Rondonuwu, Gracella Claudia Rondonuwu, Sientje Rudy J. Pusung Rudy Pusung Runtu, Treesje . Runtuwene, Christina Sadil, Cecen A. Saerang, David P E Safan, Lifa sagemba, ahgnes olivya Sajow, Cenissa . Salatnaya, Riseda Sandi Hasudungan Pasaribu, Sandi Hasudungan Saren, Christine M. Sawori, Roslin Senduk, Monica Septyani Martha Lepar Sherly Pinatik Siddik, Agung S. A. Sintia Nurani Korompis Sintje Rondonuwu, Sintje Sipayung, Yosua A. I. Sondakh, Javier Sondakh, Renly Sonny Pangerapan, Sonny Stanley Kho Walandouw Stanly Alexander Stefanie Shinta Potalangi Steven J Tangkuman Steven J. Tangkuman Steven Tangkuman Suak, Victor Youbert Stenly Sulaiman, Syiendrawati Nurmughny Suoth, Calvin Supardi, Rendi Yehezkiel Susanto, Navadila Frurizka Suwahyu Pomalingo Suwatalbessy, Jessica Brenda Takahindangen, Eka A. Talondong, Susanti Taroreh, Lyviani A. Tenau, Korina Tesalonika F. Dagi Thebora, Patras Theo Rudolf Waney, Theo Rudolf Tiow, Pattrichsius Paulus Titof Pangemanan Tongian, Felix Treesje Runtu Tulung, Natasya Enjelina Tyty Kemala Sukma Patadjenu Ventje Ilat Victorina Z. Tirayoh Victorina Z. Tirayoh Vinastri, Maya Ariesti Walandouw, Stanly Kho Walangitan, Nivi Wangkar, Anneke . Warangkiran, Ridelson Y.S. Warongan, Jessy Weku, Priscillia Wenas, Jacqualine G. Winston Pontoh Wokas, Heince N. Wokas, Hence N. Worotikan, Maria Natalia Wowor, Janna C. J. Yefie Ignasia Worung, Yefie Ignasia