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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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PENERAPAN PSAK NO 14 ATAS PERSEDIAAN BARANG DAGANG (STUDI KASUS PADA PT. ASIA TENGGARA MURNI) Palar, Royke; Pontoh, Winston; Pinatik, Sherly
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 1 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.1.27837.2020

Abstract

Inventories are an important active on a trading company, because it is one of component that is very active. A company in its day to day normal activities will prioritize the conversion of inventories to cash, and also to obtain profit from the margin between Cost of Goods Sold (COGS) and the product selling price. It should be known that inventories are vulnerable to product faults and thievery, damaged in store, invalid entries, invalid demand registries, items that does not match the order and other possibilities that may cause a difference on inventories on the ledger and the actual inventories on the warehouse. One to its importance, inventories has to be managed properly in accordance with the Accounting Standard that is implemented in Indonesia. The purpose of this research is to know whether or not the implementation of Inventories Accounting in PT. Asia Tenggara Murni are being implemented in accordance with PSAK 14, using descriptive analysis method, the research shows that the inventories Accounting method in PT. Asia Tenggara Murni has been implemented in accordance with PSAK No.14 which consists of recording, appraising, and full disclosure of inventories.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE VARIABLE COSTING PADA PT. CELEBES MINAPRATAMA BITUNG Kiay, Dewi Sartika; Morasa, Jenny; Pontoh, Winston
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 4 (2013)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.8.4.25132.2013

Abstract

Cost of Production is a collection of the costs incurred to process raw materials into finished materials. This study aims to determine the analytical calculation of the cost of production of fish processing wood at PT. Celebes Minapratam Bitung. This company is a manufacturing company was not immune from the problem and the calculation of production costs in determining the cost of production companies using the full cost method of separating elements where production costs are variable and fixed yet done. This has led to inaccuracies in the calculation of the cost of the product will affect the determination of the selling price and profit. The data analysis penlelitian ie, production processes, material cost report, report labor costs, overhead cost report. The results of determining the cost of production using the method in which the cost is calculated based on the full cost method is better according to the method of calculation used variable costing. This results in differences that affect the determination of the selling price. For that the company should separate the production costs resulting in proper production costs.
PENGEMBALIAN SAHAM, RISIKO PASAR, DAN SENTIMEN Pontoh, Winston
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 1 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.1.23261.2019

Abstract

The relationship between stock returns, risk, and investor sentiments still a debate in the fieldof finance and accounting. Most of researchers find different results for relationship betweenstock returns, risk, and investor sentiments. This study conducts logistic regression to analyzethe relationship of market risk and investor sentiments on stock returns of 146 Indonesianpublic firms as dividend payers along period of 2010 to 2016. This study finds that alongperiod of 2010 to 2016 most of stock returns are affected by investor sentiments. This studyalso finds that market risk does not affect the stock returns since this study reveals thatmarket risk between higher and lower stock returns have not differences.
ANALISIS PENGENDALIAN INTERN ATAS PENERIMAAN KAS PADA PT. MANDALA MULTIFINANCE, TBK CABANG MANADO Ogi, Gratia Patricia; Pangemanan, Sifrid S; Pontoh, Winston
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.2.27983.2020

Abstract

In a business activity, both large and small companies the goal obtained is the maximum profit in order to maintain the business. To achieve these objectives, it is necessary to have an Inter Control System. The object of research is PT. Mandala Multifinance, Tbk Manado branch engaged in vehicle transportation services. This study discusses to analyze the internal control system specifically for cash receipts at PT. Mandala Multifinance, Tbk Manado Branch. The research method used is descriptive qualitative. The results showed that the Internal Control System at PT. Mandala Multifinance, Tbk Manado branch has well had a Company Internal Policy (KIP) which is implemented to avoid fraud when receiving company cash.
ANALISIS EFEKTIFITAS SISTEM PENERBITAN SURAT PENYEDIAAN DANA PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KABUPATEN MINAHASA Nofry, Sampoel Johanes; Sondakh, Jullie J; Pontoh, Winston
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 4 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.4.26366.2019

Abstract

The Letter of Provision of Funds is the first step in the cash disbursement transactions for the Unit of Work Device Area within a region. The system contained in the process for issuing letters of Provision of Funds has been determined by the Minister of Home Affairs regulation number 21 year 2011. This study aims is to determine how the effectiveness of the system applied to the Regional Financial and Asset Management Agency of Minahasa District in issuing the Letter of Provision of Funds based on SE.903/316/BAKD. The result of the research shows that the Regional Financial and Asset Management Agency of Minahasa has been effective in issuing letter of provision of funds in accordance with the Regulation of the Minister of Home Affairs Number 21 Year 2011 SE.903/316/BAKD concerning guidelines on regional financial management.
ANALISIS BIAYA DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN MEMBELI ATAU MEMPRODUKSI SENDIRI PADA RM. MINANG PUTRA Nainggolan, Styven Farera; Ilat, Ventje; Pontoh, Winston
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.2.28228.2020

Abstract

In this era of globalization the economy plays an important role so that competition in the business world is increasingly rapid. In running a business, the management system must be considered carefully in terms of accounting, finance, and decision making aspects. One of them is by making decisions about buying or producing their own raw materials needed to make a product. This study aims to analyze the differential costs in making or buying decisions on their own at RM. Minang Putra. This type of research is quantitative descriptive research that is a method that analyzes the problem by describing it on existing data, in the form of production cost calculation tables to determine the comparison of chicken meat production costs that can provide a clear description or description of the differential cost analysis in buying decision making or produce their own chicken meat at RM. Minang Putra. The results of the study show that the analysis of the differential cost and opportunity cost is very beneficial for RM. Minang Putra in decision making. And a better decision was taken by the RM. Minang Putra is self-producing because the costs incurred are more efficient when compared to buying chickens from outside.
INFORMASI AKUNTANSI DIFERENSIAL SEBAGAI ALAT PENGAMBILAN KEPUTUSAN MENYEWA ATAU MEMBELI GEDUNG PADA PT. BPR MILLENIA KANTOR CABANG PAAL DUA Kotambunan, Miranda Ellora; Nangoi, Grace B; Pontoh, Winston
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.2.28190.2020

Abstract

Decision making is the selection of one of the various alternative actions available. In choosing an alternative, management requires precise and accurate information to reduce the possibility of failure of decisions that will be taken by the company. Differential accounting information is very suitable to be used in the selection of several alternatives. The purpose of this study is to determine whether differential accounting information can be used as a decision-making tool so that companies can decide whether to rent or buy a building as a place to operate its branch offices. This research uses descriptive qualitative method by collecting data through interviews and documentation. The results showed that differential accounting information as a decision-making tool can be applied at PT. BPR Millenia Paal Dua Branch Office and the cost to rent a building is lower than buying a building.
EVALUASI PENGHITUNGAN PAJAK PENGHASILAN PASAL 21 (STUDI KASUS PADA DINAS PUPR PROVINSI MALUKU UTARA) Ningrum, Tiara; Ilat, Ventje; Pontoh, Winston
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.2.27982.2020

Abstract

In improving people’s welfare and national development, the government requires regular acceptance. In the state budget (APBN) the biggest source of revenue is from the tax sector. Tax is a mandatory contribution that is imposed on every tax payer on the object it has and the result are submitted to the government. North Maluku Public Works and Public Housing Office is one on the regional apparatus that has a number of employees with the specification of civil servants (state civil servants) and regional honorary employees, so that it has great potential in paying taxes, especially article 21 of the income tax. in addition, the office of Public Works and Public Housing in North Maluku Province also has the potential to cause irregularities in the calculation of income tax due to differences in views on the Income Tax Law. this is the research reference with the title “Evaluation Of Article 21 Income Tax Calculation For Civil Servants in the Public Works and Public Housing Agency of North Maluku Provinces”. The purpose of this study is to determine the Calculation of Income Tax Article 21 for Civil Servants in the Public Works and Public Housing Office of North Maluku Province has been appropriate and in accordance with applicable laws and regulation. The method used in this research is quantitative descriptive method. Calculation of Income Tax Article 21 of civil servants salaries at the Department Public Works and Public Housing in North Maluku has been carried out correctly and in accordance with the provisions of the applicable Taxation Law. Article 21 for Civil Servants in the Public Works and Public Housing Office of North Maluku Province has been appropriate and in accordance with applicable laws and regulation. The method used in this research is quantitative descriptive method. Calculation of Income Tax Article 21 of civil servants salaries at the Department Public Works and Public Housing in North Maluku has been carried out correctly and in accordance with the provisions of the applicable Taxation Law.
ANALISIS PENERAPAN WITHHOLDING TAX SYSTEM TERHADAP PAJAK PENERANGAN JALAN DI KAB. MINAHASA UTARA PADA PT. PLN (PERSERO) WILAYAH SULUTTENGGO Tanod, Sendi; Saerang, David; 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.13.03.20105.2018

Abstract

Street lighting tax is territorial tax which is paid by the tax payer as electricity supplier, street lighting tax is collected at the same times with electricity bill payment by PLN customers. The purpose of this research is to analyze the application of withholding tax system in terms of cutting, deposit and reporting of Street Lighting Tax by PT. PLN (Persero) Area Suluttenggo. This research uses descriptive analysis method, which is done by interview and documentation. The results of the study show the Road Lighting Tax in the District North Minahasa by PT. PLN (Persero) Area Suluttenggo Region has been in accordance with the Law No.28 of 2009 and regent of the District north Minahasa No.34 of 2016. For liquefaction road tax refund shall be remitted to the regional treasury through a bank Sulut and in a few months in 2016 there shall be a delay in depositing which is not in accordance with the due date of the fifteenth of the ensuing month, in the case of reporting of PT. PLN (Persero) Area Suluttenggo Region has included Local Tax Payer (SSPD) for each month.Keywords: tax holding system, street lightning tax
ANALISIS DAMPAK COVID-19 TERHADAP KINERJA KEUANGAN PERUSAHAAN RITEL YANG TERDAFTAR DI BURSA EFEK INDONESIA Pratama, Enriko Haris; Pontoh, Winston; Pinatik, Sherly
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.2.35921.2021

Abstract

Thissexplorationnobject is toonoticing  theeeffect offCOVID-19 on the monetary execution of retail organizations recorded on the IDX (Indonesian Stock Exchange), by looking at monetary information prior and then afterward COVID-19, utilizing monetary proportions of productivity which are ROA, ROE, and NPM of recorded retail organizations. quantitative descriptive technique are utilized in this exploration, then, at that point information will be handled utilizing a combined example t-test utilizing the SPSS 25 program. The aftereffects of this examination demonstrate that: (1) Thereeare huge contrasts in the Returnnon Assets of retail organizations recorded on the Indonesia Stock Exchange prior and then afterward COVID-19. This is displayed from the aftereffects of the critical worth which is more modest thann0.05; (2) There is a huge contrast in the Returnnon Equity of retail organizations recorded on the Indonesia Stock Exchange prior and then afterward COVID-19. This is demonstrated by the importance esteem which is more modest thann0.05; (3) There is no critical contrast in the NettProfit Margin of retail organizations recorded in Indonesia Stock Exchange prior and then afterward COVID-19. This is demonstrated by importance esteem bigger thann0.05.
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