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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL KEDOKTERAN KOMUNITAS DAN TROPIK JURNAL RISET AKUNTANSI GOING CONCERN JURNAL BERKALA ILMIAH EFISIENSI ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat Indonesia Accounting Journal The Studies of Social Sciences
Winston Pontoh
Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi Manado
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Medicine & Pharmacology Social Sciences

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Journal : JURNAL RISET AKUNTANSI GOING CONCERN

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Jurnal Riset Akuntansi Going Concern Pontoh, Winston
JURNAL RISET AKUNTANSI GOING CONCERN Vol 8, No 3 (2013): Jurnal Riset Akuntansi Going Concern
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Jurnal Riset Akuntansi Going Concern diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi Manado, dimaksudkan sebagai media pertukaran informasi, penelitian dan karya ilmiah antara pengajar, alumni, mahasiswa dan masyarakat pada umumnya. Jurnal ini terbit empat kali setahun yaitu bulan Maret, Juni, September, Desember. Redaksi menerima naskah yang belum pernah diterbitkan oleh media dan tinjauan atas buku-buku akuntansi terbitan dalam dan luar negeri yang baru serta catatan/komentar atas artikel yang dimuat dalam jurnal ini. Surat menyurat mengenai naskah yang akan diterbitkan langganan, keagenan, dan lainnya dapat dialamatkan langsung ke alamat redaksi atau melalui email : goingconcern2013@yahoo.com
winston pontoh, winston
JURNAL RISET AKUNTANSI GOING CONCERN Vol 8, No 4 (2013): Going Concern Vol. 8 No. 4 Desember 2013
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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KARAKTERISTIK-KARAKTERISTIK DASAR PEMBAYAR DIVIDEN Pontoh, Winston
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 2 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.2.5058.2014

Abstract

Financial factors is still the basic consideration for most companies to decide their dividend policy. Generally, dividend policy is a reflection of successful financial performance by companies in terms to perform profitability, investment opportunities, and size, related to basic financial factors which are assets, liabilities, and equities. The objective of this study is to give the empirical evidence about the relationship of basic financial factors with dividend policy. The study taking 373 listed companies in Indonesia Stock Exchange in period of 2010 till 2012, and using multinomial logistic regression for hypothesis testing. This study is find that, expect fixed assets, total assets, total liabilities, retained earnings, revenue and net earnings have significant effect to dividend policy, while fixed assets has not significant effect to dividend policy.
KEBIJAKAN STRUKTUR MODAL DAN EFEK WAKTU PASAR Pontoh, Winston
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 3 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.3.6119.2014

Abstract

The capital structure policy of each entities often related with two main theories which are trade off and pecking order. But, there is another factor that could affecting the capital structure, which is market timing. The objective of this study is prove whether the capital structure of each entities are affected by these two main theories or market timing. Conducting regression analysis, this study found that, the capital structure of each entities in Indonesia most dominated by market timing, although as general, seems these entities following trade off model.
EFEK KATERING DIVIDEN Pontoh, Winston
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 4 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.4.6368.2014

Abstract

Dividend still considered as the main factor affecting the stock price in capital market, because by dividend, the investors will attract for buying or selling their stocks. And by these behaviors, the stock price will fluctuate in capital market. In the other side, managers also believe that, the stock price will increase if they are announcing dividend payment. This phenomenon make the managers tend to behave paying dividends in terms if their stock price valued higher by investors in capital market. In other words, the managers will cater the investors, if in first condition, the investors valuing higher their stock price. This study is using 103 entities listed in Indonesia Stock Exchange in period of 2009 until 2013, and conducting Analysis of Covariate Model (ANCOVA) for hypothesis testing. The results of analysis is show that stock price have significant effect to dividend, while entities with code DP5 are the most entities who significant effect to dividend.
ANALISIS PENERAPAN AKUNTANSI PERSEDIAAN BERDASARKAN PSAK NO.14 PADA PT. GATRACO INDAH MANADO Wullur, Rachel Anly Marilyn Lingkanwene; Karamoy, Herman; Pontoh, Winston
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.11.1.10552.2016

Abstract

Inventories are assets owned by the company that are available for sale or goods that will be used in the production of the company’s product. With inventory, the company can sustain their sustainability. Companies often experienced problems in recording and assessment the inventories itself. Aim to make this observation on PT Gatraco Indah is to determine the suitability on the application of the inventory recording method and inventory valuation method of manufacture inventory in the PT Gatraco Indah with Statement of Financial Accounting Standards (SFAS) 14 about Inventory. PT Gatraco Indah is a company engaged in food and beverages for airline companies in Indonesia, especially in North Sulawesi. The Methods that was used in this research is descriptive research method with qualitative analysis techniques outline, describe and compare the data. The Result of this research shows that the company has applied the PSAK No.14 on their inventories.
ANALISIS PROSEDUR PEMUNGUTAN DAN KONTRIBUSI BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA BITUNG Damanik, Crysty Hanna; Sabijono, Harijanto; Pontoh, Winston
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.13.03.20103.2018

Abstract

            Tax is one of the biggest sources of revenue for the state. Acquisition of Land and Building Rights (BPHTB) is a source of tax revenue originally administered by the Central Government which is then transferred to Local Government which is a form of follow-up regional economic policy and fiscal decentralization. Acquisition of Land and Building Rights is one of the regional taxes which has a contribution to the revenue of the region (PAD). The BPHTB collection procedure applied in Bitung City is regulated in Mayor's Regulation Number 35 of 2014 concerning Procedures for Collection of BPHTB. The purpose of this research is to know how BPHTB collection procedure and how it contributes PAD in Bitung City. The object of this research is the Regional Tax and Retribution Agency of Bitung City. The method of analysis used in this research is descriptive qualitative method. Method of data collection is done by the process of the interview and documentation. The research result, BPHTB collection procedures in Bitung city is in compliance with Mayor's Regulation Number 35 of 2014 and the contribution BPHTB to PAD continues to increase, although every year the realization of BPHTB exceeds the target.Keywords: BPHTB, Collection Procedure,Contributions.
ANALISIS MANAJEMEN LABA PADA PERUSAHAAN DI SEKTOR INDUSTRI FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2016 Runturambi, Irene V.; Pontoh, Winston; Gerungai, Natalia T.
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.12.2.18280.2017

Abstract

Earnings management becomes an interesting topic of discussion. One of the thinking that as long as done in accordance with Indonesian Financial Accounting Standards it is difficult to say as earnings management. However, accountants tend to use accounting treatment to meet certain interests. The purpose of this study is to determine whether there is earnings management in companies in the Food and Beverages Industry Sector listed on the Indonesia Stock Exchange. The data used in this study is secondary data derived from the financial statements of companies listed on the Indonesia Stock Exchange in 2015-2016. The results showed that almost all companies that become the object of research to did earnings management, either by lowering or increasing the company's profit.Keywords: Earnings Management
PENGARUH GENDER DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK DI WILAYAH KANTOR PELAYANAN PAJAK PRATAMA TAHUNA Kakunsi, Erica; Pangemanan, Sifrid; Pontoh, Winston
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.12.2.17771.2017

Abstract

This study aims to determine whether Gender and Education have an influence on taxpayer compliance with Tahuna prison service office. Compliance is a major issue of the application of the Self Assessment System. Taxpayers are entrusted by the Directorate General of Taxation to meet its tax obligations, Gender and Education Level is one of the factors that determine the behavior. The research method used is quantitative research using research and cross questionnaires to 51 individual taxpayers. Data were analyzed using ANOVA and the results showed that gender can not influence. With educational levels that have an effect on mandatory personal compliance. Will Gender and Education have no relationship in affect. The importance of education level in its implementation can be followed up by the DGT through ongoing socialization, tax counseling, taxation seminars and training, etc.Keywords: Gender, Education Level, and Tax Compliance
ANALISIS SISTEM INFORMASI AKUNTANSI PERSEDIAAN PELUMAS (STUDI KASUS PADA PT. FAJAR INDAH KUSUMA) Suleman, Andini Tirta Cricela; Tinangon, Jantje J.; Pontoh, Winston
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.12.01.17200.2017

Abstract

Accounting Information System is an important thing owned by a company because the purpose and accounting information system is to provide information for users of accounting information that investors and other users inventory is one important component for a good company small and medium enterprises, and large companies. Because seen from the existing theory of inventory accounting information systems can provide many benefits for companies, especially PT. Fajar Indah Kusuma. The purpose of this study is to analyze whether the accounting information system inventory at PT. Fajar Indah Kusuma is adequate in the hope to provide benefits for the company, researchers and other parties. The method used in this research is the type of qualitative research that presents in the form of descriptive. While the data collection technique is done by direct survey to PT. Fajar Indah Kusuma and conducting interviews from several resource persons in the company. From the results of the study can be concluded that PT. Fajar Indah Kusuma not have adequate accounting information systems inventory where there are still short comings in the separator function dan internal control. The authors suggest that companies make impovements and evaluations on the system of divison of function and internal controls in order to run according to the system and efficient.Keywords : Analysis, accounting information systems, inventory
Co-Authors Agus Toni Poputra, Agus Toni Akandji, Vidya Aleng, Chintia S Alting, Umilhair Andre Stevan Masihor, Andre Stevan Ardi Manuel Lomboan, Ardi Manuel Assa, Jeremiah Reinhart Benawan, Erick Try Putra Cristofer Sumiok Dady, Fransher Damanik, Crysty Hanna Darmawan, Mizaco Ofayda David P. E. Saerang David Paul Elia Saerang David Saerang, David Fahri Eka Oktora Fona Budiarso Gerung, Ireyne Regina Gerungai, Natalia T. Grace Nangoi Harijanto Sabijono Heince R.N Wokas Hendrik Gamaliel Hendro Tilaar Herman Karamoy Hullah, Abdurahman Rigel Humiang, Faisal I Gede Suwetja Imbang, Veronika Merlin Irvana Marina Kondoy, Irvana Marina Jantje J. Tinangon Jenny Morasa Jesella Lourina Makaluas, Jesella Lourina Jhon Fiesgrald Wungow, Jhon Fiesgrald Jullie J Sondakh Jullie J. Sondakh Jullie Sondakh Kadir, Mei I. S. Kakauhe, Anastasya Claudio Inri Kakunsi, Erica Kaparang, Griya Clara Kiay, Dewi Sartika Korengkeng, Raymond R. Kotambunan, Miranda Ellora Kussoy, Emerald Brilliant Lalenoh, Marsellino Alexander Lengkong, Angelina Elsy Lewa, Megawani Linda Lambey, Linda Lintje Kalangi Liwe, Alther Gabriel Mararu, Gandi Masdan, Susan Rabbany Meily Y. B. Kalalo, Meily Y. B. Mokoginta, Given Mokoginta, Novtania Nainggolan, Styven Farera Nangoi, Grace B Ningrum, Tiara Nofry, Sampoel Johanes Novi Budiarso Novi S. Budiarso, Novi S. Novi Swandari Budiarso Nunu, Indrawati Ogi, Gratia Patricia Palar, Royke Polii, Imanuel Ronaldo Angelo Popang, Andika Saputra Pratama, Enriko Haris Rachel Anly Marilyn Lingkanwene Wullur, Rachel Anly Marilyn Lingkanwene Rambing, Thalia Amelia Constantie Rantetadung, Romario Rantung, Allbrian J. W. Ratnasari, Cicillia Recky Vincent Oktaviano Wuysang, Recky Vincent Oktaviano Rerung, Elypaz Donald Rimbing, Sheron H.R. Robert Lambey Ronald I. Ottay Rudy J. Pusung Runturambi, Irene V. Sanger, Christin Lisa Sendow, Gloria Julianita Sherly Pinatik Sifrid Pangemanan Sifrid s Pangemanan Sintje Rondonuwu, Sintje Soleman, Muhammad T. Speny Ria Manengkey, Speny Ria Steven Tangkuman Suak, Lidya A. Sudarwati, Nina Suleman, Andini Tirta Cricela Sumanti, Alva O. Sumendap, Steinly Sylvia Febriany Gerungan, Sylvia Febriany Tangeren, Rachel Tanod, Sendi Tingginehe, Nurgita Tinuwo, Mararusli Treesje Runtu Ventje Ilat Waney, Mekson