Articles
<![CDATA[ANALISIS EFEKTIVITAS PENERAPAN PAJAK SARANG BURUNG WALET DI KABUPATEN MINAHASA ]]>
<![CDATA[Lapian, Pingkan]]>;
<![CDATA[Nangoi, Grace B.]]>;
<![CDATA[Tangkuman, Steven J.]]>
<![CDATA[ GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 1 (2016) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32400/gc.11.1.10554.2016
<![CDATA[Regional Income is derived from local taxes and levies. Local taxes in Indonesia based on Law No. 28 of 2009 is divided into two, namely, provincial taxes and tax districts / cities. Tax Swallow's Nest is a local tax. The aim of this study was to determine the effectiveness of taxation bird nest in Minahasa district. The analytical method used in this research is descriptive qualitative analysis to give you an idea whether the taxation of bird's nest has been effective or not and how much contribution it provides to the local revenue. The results showed that in 2011 the tax effectiveness of bird's nest of 22.28%, in 2012 amounted to 109.63%, in 2013 amounted to 129.48% and in 2014 amounted to 158.45% and the tax contributions of bird's nest on Revenue PAD in 2011 amounted to 0.09%, in 2012 amounted to 9.75%, in 2013 amounted to 8.12% and in 2014 amounted to 6.20%. It can be concluded taxation swallow nest in Minahasa district has been very effective and overall Contributions Tax swallow's nests against local revenue in 2011 through 2014 contributed greatly lacking.]]>
<![CDATA[ANALISIS KOREKSI FISKAL DALAM RANGKA PERHITUNGAN PPH BADAN PADA PT. BANK PERKREDITAN RAKYAT NUSA UTARA ]]>
<![CDATA[Kalangie, Brilliant Joy Leonardo]]>;
<![CDATA[Nangoi, Grace B.]]>;
<![CDATA[Elim, Inggriani]]>
<![CDATA[ GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 1 (2016) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32400/gc.11.1.10556.2016
<![CDATA[The income statement is something that is very important in the financial statements. In the income statement presents income (revenue), costs (expenses) and income (profit / losses) a company within a certain time period or periods. Income statement itself is also a financial statement must be derived from the accounting system, both made in accordance with provisions in the Law - Tax Law as well as those in charge based financial Accounting Standards (GAAP). Basically, both of these things (Law - Tax Law and the Financial Accounting Standards) regulate the same thing that is about how much the amount of the charge to the consumer. However, the fiscal correction, we can find something different. This difference is what happens when the accounting of income in measuring too low and unnatural because of special treatment that favor the occurrence of this. Fiscal correction itself is a correction or adjustment must be done before calculating the taxpayer's income tax for corporate taxpayers and tax personal use of accounting in calculating taxable income. The aim of this study was to determine the fiscal correction is done by PT. Rural Bank Nusa North in order calculating corporate income tax. This study took place at the office of PT. Rural Bank Nusa North. The company is located at Jl. Nusantara No. 98 Complex Bersehati Market Manado. The object of this study is the income / loss of PT. Rural Bank Nusa North. This study uses descriptive qualitative research because in practice, such as data, analysis and interpretation of the meaning and the data obtained. In this study, the author will study the financial statements of the profit-rui in 2013 and 3014 were obtained from the company. Then analyzed whether fiscal reconciliation process made are correct and in accordance with regulations Regulations - Tax regulations prevailing in Indonesia at this time. The results showed that the company has made a statement profit / loss of commercial accordance with the applicable accounting standards, and has made statements of income / tax loss properly in accordance with the tax laws and regulations. So it can be taxable income of PT. RB Nusa North, then calculate the income tax in accordance with the calculation of the applicable tax rate on taxable income (PKP) from PT. RB Nusa North.]]>
<![CDATA[HUBUNGAN SUMBER PENDAPATAN TERHADAP BELANJA MODAL PADA ANGGARAN PEMERINTAH KOTA TOMOHON ]]>
<![CDATA[Ang, Mestika F.L]]>;
<![CDATA[Nangoi, Grace B.]]>;
<![CDATA[Manossoh, Hendrik]]>
<![CDATA[ GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 2 (2016) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32400/gc.11.2.13069.2016
<![CDATA[In order to accomplish public service quality enhancement, the regional government is under compulsion to allocate capital expenditure in APBD to increase it’s fixed asset. Capital expenditure allocation will lead to reconcilable regional government’s fixed assets and regional civilization’s necessity. Region’s income sources is the main key of it’s financial independency without relying on central government. The main goal was to identify any firm and significant correlation between income sources and capital expenditure in Kota Tomohon’s regional budgeting while the objects were income sources and capital expenditure realization in year 2011-2015. To acknowledged these two variables’ correlation, researcher used Correlation Product Moment (Pearson) Test correlation analysis with the assistance of Software Program SPSS Version 19.0 for Windows.Correlation result 0,750 determined firm correlation between income sources and capital expenditure in Kota Tomohon since it was positive and approaching +1. It confirmed that increasing in Kota Tomohon’s income was followed by increasing in Kota Tomohon’s capital expenditure. Significancy result 0,086 validated significant correlation between these two variables as a result of it was lower or equal to 0,1 and it verified that hypothesis zero was accepted. Keywords : Correlation, Income source, Capital expenditure]]>
<![CDATA[EVALUASI PENGENDALIAN INTERN PADA SIKLUS PENGGAJIAN PT ANEKALOKA INDOTUNA DI BITUNG ]]>
<![CDATA[Marau, Maria Marisa]]>;
<![CDATA[Nangoi, Grace B.]]>;
<![CDATA[Manossoh, Hendrik]]>
<![CDATA[ GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 3 (2016) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32400/gc.11.3.13130.2016
<![CDATA[A company is considered successful if it can manage their payroll cycles. This is because the payroll can directly affect the performance of the employee. Companies must ensure the welfare of workers by giving them rights that salary in return for services rendered to the company's employees. Each activity requires a control of our lives to what is being and has been done. It is therefore necessary internal controls over payroll cycle at a company in terms of oversight of payroll. This study was conducted to determine and evaluate the Internal Control of Payroll Cyele in PT.Anekaloka Indotuna. The object of this research is PT.Anekaloka Indotuna Bitung, the company is engaged in the field of shipping and fisheries. The research method is qualitative method. The results showed that the internal control PT.Anekaloka payroll cycle has not completely efficient. Head of the company should increase the discipline monitor activity of employees. Keywords : evaluation, payroll, internal control]]>
<![CDATA[IMPLEMENTASI KEBIJAKAN ANGGARAN PENDAPATAN DAN BELANJA DESA DI DESA LOWIAN KECAMATAN MAESAAN KABUPATEN MINAHASA SELATAN ]]>
<![CDATA[Supit, Johnetha Lafani]]>;
<![CDATA[Nangoi, Grace B.]]>;
<![CDATA[Budiarso, Novi S.]]>
<![CDATA[ GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32400/gc.12.2.18288.2017
<![CDATA[The Indonesian Nation is part of the world community that has to participate in realizing a good government to support in the competition in the current era of globalization. Ministerial Regulation No. 113 of 2014 on the management of village finances. As referred to in Article 5 of the Minister of Home Affairs Number 113 of 2014 on preparing and implementing polices on the management of the Village Revenue and Expenditure Budget. Budget revenue and village spending is one of the things that must be considered to realize good governance in the village. The purpose of this study is to find out whether the implementation of revenue and expenditure budget policies runs well in accordance with Ministerial Regulation number 113 of 2014, and any constraints faced in implementing the policy of the village income and expenditure budget. The method used is qualitative descriptive method that is analyzing how the implementation of Village Revenue and Expenditure budget policy from planning to accountability. The result of the research show that the implementation of Village Revenue and Expenditure Budget policy in Lowian Village is good enough and has been in accordance with Ministerial Regulation No. 113 Year 2014 on the management of village finances but the problem is on the external side where the trees are located next to the road and plots of land owned by citizens, as well as village officials who still do not really understand the technical reporting making. Keywords: Policy Implementation, Accountability, Village Revenue and Expenditure Budget]]>
<![CDATA[ANALISIS EFEKTIVITAS PENJAMINAN KREDIT USAHA RAKYAT PADA PERUM JAMKRINDO KANTOR CABANG MANADO ]]>
<![CDATA[Umboh, Timoty Erlan Kenny]]>;
<![CDATA[Nangoi, Grace B.]]>;
<![CDATA[Wokas, Heince R. N.]]>
<![CDATA[ GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32400/gc.13.02.19611.2018
<![CDATA[Improving the performance of UMKM is faced by various obstacles and challenges on the competition. Lack of capital owned by UMKM entrepreneurs is a challenges at this time. UMKM entrepreneurs are difficult to obtain loan capital because they don't have enough assets to complete the requirements of bank loans. To solve this problem, the government issued a policy credit program for UMKM with loans named People Business Credit Programs. This study aims to observe the Effectiveness of Credit Guarantee Effort of Public Enterprises at General Company Credit Guarantee Indonesia (Jamkrindo) Manado Branch Office. This research was conducted in Manado City with data taken from Public Credit Guarantee Company of Indonesia (Jamkrindo) Manado Branch Office using Qualitative research method and research method used by interview. The results of this study show that the Effectiveness Credit Guarantee Effectiveness Criteria in Manado has been running Effectively with the Effectiveness criteria in 2015 is 94.02% then in 2016 reached 95.87% and in 2017 reached 93.93%.Keywords : Effectiveness, Credit Guarantee, People Business Credits, UMKM]]>
<![CDATA[EVALUASI PENGENDALIAN INTERNAL SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENERIMAAN KAS PADA PT. HASJRAT ABADI CABANG MALALAYANG MANADO ]]>
<![CDATA[Kalumata, Novita]]>;
<![CDATA[Nangoi, Grace B.]]>;
<![CDATA[Lambey, Robert]]>
<![CDATA[ GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32400/gc.12.2.18650.2017
<![CDATA[Â Â Â Â Â Â Â Â Â Â Â Internal Control Accounting Information System serves to maintain the company's wealth to check the accuracy and reliability of accounting data financial statements, encourage efficiency, and encourage compliance with management policies. Improper sales and cash receipts management will be detrimental to the company. Therefore, companies need the internal control of accounting information system sales and cash receipts in order to reduce the possibility of fraud, waste, ineffectiveness and inefficiency that can harm the company. The purpose of this study is to evaluate the internal control of accounting information systems sales and cash receipts at PT. Hasjrat Abadi Malalayang Manado Branch. This research uses a descriptive method. The results Show that the internal control of accounting information systems sales and cash receipts at PT. Hasjrat Abadi Malalayang Branch Manado is appropriate, it is seen from the implementation of elements of internal control is adequate and adequate supported by policies and procedures of sales and cash receipt is good in accordance with the theory of COSO.Keywords: Internal Control of Accounting Information System, Sales and Cash Receipts]]>
<![CDATA[ANALISIS POTENSI DAN EFEKTIVITAS PENERIMAAN PAJAK RESTORAN DI KOTA TOMOHON ]]>
<![CDATA[Makalew, Maria Debora]]>;
<![CDATA[Nangoi, Grace B.]]>;
<![CDATA[Lambey, Robert]]>
<![CDATA[ GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32400/gc.13.02.19083.2018
<![CDATA[           Restaurant tax is one of the solutions to increase local revenues, since one of the region’s largest indigenous revenues is contributed by taxes in the City of Tomohon. The purpose of this research is to know the potential and effectiveness of restaurant tax in Tomohon City. The result showed that the realization of restaurant tax obtained exceeds the target of restaurant tax that has been set but the target tax restaurant has a very far difference from the potential tax restaurant. This is evidenced by the calculation of the difference between the target of restaurant tax receipts to the potential of restaurant tax revenues. The level of tax effectiveness of Tomohon City restaurant is fiscal year 2013-2016 is considered “very effectiveâ€. It can be seen from the realization of tax revenue every year that exceeds the target of tax revenue. The result of the research can be concluded that, the tax revenue of restaurants in Tomohon City has been very effective but it does not reflect the actual potential, therefor the Regional Finance Agency of Tomohon should optimize the income of restaurant tax in order to increase the local revenue.Keywords : Restaurant Tax, Admission Potential, Effectiveness]]>
<![CDATA[ANALISIS PENGARUH TINGKAT LABA BERSIH DAN UKURAN PERUSAHAAAN TERHADAP KOEFISIEN RESPON LABA PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2013 - 2016 ]]>
<![CDATA[Soei, Reynaldo Soeiswanto]]>;
<![CDATA[Nangoi, Grace B.]]>;
<![CDATA[Kalalo, Meily Y. B.]]>
<![CDATA[ GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32400/gc.13.02.19165.2018
<![CDATA[The earnings response coefficient can be indicated as the ability of the profit information to respond to the market. In other words, reported earnings have the power of response. The purpose of this research was to analyze the influence of net profit rate and size firm on earnings response coefficient. The population of this research is manufacturing companies listed on Indonesia Stock Exchange in period 2013-2016 as many as 149 companies. From the population of 149 manufacturing companies listed on Indonesian Stock Exchange, researchers used a sample of 36 manufacturing companies. The independent variables are net profit rate and size firm while the dependent variable is earnings response coefficient. The analysis method of this research are quantitative descriptive statistics and multiple linear regression analysis. The result of normality test showed that the independent variabel and the dependent variabel are not normally distributed. When the data is not normally distributed, the thing to do is transform the research data and test the normality again. The result of this research showed that net profit rate has positive and not significant effect on earnings response coefficient, size firm has positive and significant effect on earnings response coefficient, and also net profit rate and size firm have significant result on earnings response coefficient.Keywords : Net Profit Rate, Size Firm, Earnings Response Coefficient]]>
<![CDATA[ANALISIS PENERAPAN AKUNTANSI MANAJEMEN LINGKUNGAN PADA UD. SANTOSO DI MANADO ]]>
<![CDATA[Harimisa, Siti Rachmi]]>;
<![CDATA[Nangoi, Grace B.]]>;
<![CDATA[Runtu, Treesje]]>
<![CDATA[ GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32400/gc.13.02.19376.2018
<![CDATA[Environmental management accounting is one of the sub-systems of environmental accounting explaining a number of issues regarding the problem of quantifying the business impacts of a company into a number of monetary units. This study aims to determine the application of environmental management accounting at UD. Santoso in Manado. The method of analysis used in this thesis research is a comparative descriptive method that is by comparing the application of management accounting methods in general with the application of corporate management accounting. The results obtained, UD. Santoso has not applied the environmental management accounting as much as possible because there is still material, water and energy wasted in some production processes which indirectly increase production cost.Keywords: analysis, aml, cost]]>
