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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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IPTEKS penyuluhan tentang obesitas dan pengukuran indeks massa tubuh pada masyarakat Kelurahan Malendeng Kecamatan Paal 2 Kota Manado Budiarso, Fona; Budiarso, Novi; Ottay, Ronald I.; Pontoh, Winston
JURNAL KEDOKTERAN KOMUNITAS DAN TROPIK JKKT Volume 6 Nomor 2 (2018)
Publisher : UNIVERSITAS SAM RATULANGI

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

Abstract

Obesitas adalah suatu keadaan dimana adanya penimbunan lemak berlebih dari yang diperlukan fungsi tubuh normal. Obesitas merupakan suatu masalah medik yang prevalensinya semakin meningkat setiap tahun. Perbandingan yang normal antara lemak tubuh dan berat badan adalah sekitar 25-30 % pada wanita dan 18-23 % pada pria. Wanita dengan lemak tubuh lebih dari 30 % dan pria dengan lemak tubuh lebih dari 25 % dianggap mengalami obesitas. Masalah kegemukan dan obesitas di Indonesia terjadi pada semua kelompok umur dan pada semua strata ekonomi.Obesitas disebabkan oleh beberapa faktor, diantaranya pola makan berlebih, kurang berolahraga dan faktor lingkungan. Derajat obesitas ditentukan dengan pengukuran indeks massa tubuh. Kelurahan Malendeng kecamatan Paal 2 yang terletak di daerah perkotaan menarik untuk diamati karena obesitas biasanya terjadi di daerah perkotaan. Masalah mitra adalah kurangnya pengetahuan tentang obesitas dan bahayanya bagi kesehatan. Solusi yang ditawarkan adalah transfer ilmu pengetahuan mengenai obesitas dengan menggunakan metode penyuluhan dan kegiatan pengukuran indeks massa tubuh masyarakat kelurahan Malendeng.
ANALISIS HUBUNGAN PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DAN DANA ALOKASI KHUSUS ATAS BELANJA MODAL PADA PEMERINTAH DAERAH KABUPATEN TOLITOLI PROVINSI SULAWESI TENGAH Oktora, Fahri Eka; Pontoh, Winston
ACCOUNTABILITY Vol 2, No 1 (2013): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.2337.2.1.2013.1-10

Abstract

Local governments need to increase capital investment in fixed assets, such as: equipments, buildings, infrastructures, and other fixed assets. Capital expenditure allocation was based on the local needs for facilities and infrastructure. The higher level of capital investment expected to improve the quality of public services, because the fixed assets due to capital expenditure is a key for the implementation of governmental duties and provides services to the public. This study was aimed at analyzing the corelations of local own revenues, general allocation funds, and specific allocation funds with capital expenditures at Tolitoli Regency in Central Sulawesi Province. Research design methods is the field research by correlation analysis. Test results showed a lack relationship between local own revenues with capital expenditures by R value was 0,155. Meanwhile the relationship between general allocation funds with capital expenditures was 0,981 and special allocation funds with capital expenditures was 0,427. It shows the close relationship between the two variables with capital expenditures.
IPTEKS PENGUATAN BADAN PENELITIAN DAN PENGEMBANGAN DAERAH PROVINSI SULAWESI UTARA PASCA PENERAPAN PERATURAN PEMERINTAH TENTANG INOVASI DAERAH Humiang, Faisal; Rimbing, Sheron H.R.; Sumanti, Alva O.; Pontoh, Winston
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.02.2018.21837

Abstract

Article 386 paragraph 1 of Law Number 23 Year 2014 concerning Regional Government which made for increasing the regional government’s performance. The innovation that took place in the city of Manado in 2016 was a successful innovation in the region. After the issuance of Government Regulation Number 38 of 2017 concerning Regional Innovation, it’s stated that regional innovation is organized by the head of the Research and Development Agency (R & D). Applying a qualitative approach through literature studies. It aims to contribute ideas about various efforts that can be done by R & D of Manado City institutions in carrying out their functions in Government Regulation Number 38 of 2017 concerning Regional Innovation. Agencies must be the organization responsible for regional innovation by providing solutions for regional innovation, becoming the Independent Team Coordinator to deal with problems that occur in these countries. Agencies must carry out additional budgets to support tasks to improve the Regional Innovation System.Keyword :Regional innovation, agency and governments.
IPTEKS PENGHITUNGAN PAJAK PENGHASILAN TERUTANG BERDASARKAN PP NOMOR 23 TAHUN 2018 DI KELURAHAN MALENDENG KECAMATAN PAAL 2 KOTA MANADO Budiarso, Novi Swandari; Pontoh, Winston; Wokas, Heince R.N
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 3, No 1 (2019): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.3.1.2019.23303

Abstract

One source for implementing national development is tax revenue that reaches 75% of current state revenues, with the existence of taxes, the state can carry out development aimed at the welfare of the community itself. In fact, the voluntary awareness and concern of taxpayers is very difficult to realize if it is not forced, meaning that people are required to pay taxes in order to build a national economy. Tax collection itself still has many obstacles and challenges that come from the community itself, for example; awareness of paying taxes is still lacking in the community, the crisis of public confidence in the government and understanding of taxation itself is still very poor in terms of calculations, payments up to reporting (in this case Calculating Own Taxes - Self Assessment System), so often cause obstacles in paying taxes themselves. Malendeng, Paal 2 Subdistrict, Manado City as part of an interesting autonomous region to be observed specifically considering 1,305 taxpayers, land and building taxes, but the realization of the is only around 60.53%, namely from the small industries and household handicrafts, the medium and large industrial sectors and the service sector as well as tax revenues on the control of economic assets of the community. The problems are 1) Lack of knowledge, especially small businesses about taxes related to partner businesses and 2) Lack of ability to do tax calculation and reporting related to partner businesses, while the solutions offered are 1) Transfer of knowledge about taxes in connection with small businesses and, 2) Transfer expertise regarding tax calculation and reporting related to partner business. The method used is 2 (two) ways, namely lecture and training, lecture method with presentation techniques of material concerning taxation material, especially those involving small entrepreneurs, namely Income Tax. The training method is carried out with a simple case study of the calculation and reporting of income tax.The results achieved were an increase in the knowledge of the Malendeng villagers about income tax for micro, small and medium enterprises and an increase in the community's ability to calculate and report income taxes.Keywords : Income Tax, Small Industries, Self Assessment System
IPTEKS PERLAKUAN AKUNTANSI TERHADAP PENGHENTIAN DAN PELEPASAN ASET TETAP PADA KANTOR LURAH KLEAK Mararu, Gandi; Pontoh, Winston
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.02.2018.21639

Abstract

Fixed assets are one of several conditions that can support the success of companies and agencies. With adequate fixed assets, the smooth running of the business and operational activities of a company or agency can run well. The Kleak village office must have fixed assets that have expired, obsolete, and economically depleted, and whether the Kleak village office has released and terminated the assets according to PSAK NO. 16. The result shows that Kleak vilage office has never terminated and released the fixed assets which have expired or have been obsolete.Keywords: Release of fixed assets, PSAK NO. 16
IPTEKS PENGHITUNGAN RISIKO PASAR DALAM KEPUTUSAN INVESTASI Pontoh, Winston; Budiarso, Novi Swandari
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 3, No 1 (2019): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.3.1.2019.23302

Abstract

Well-established life is a common objective of people, and in term of to reach that objective then most of people should utilize knowledge and skills. One of the effort of people is normally make an investment especially stock investment. One of the reference for investors in case to make stock investments is market risk. Stock beta is one of market risk representative which measures stock responsiveness on market movements and capital asset pricing model (CAPM) is one method to measure market risk.
IPTEKS PENERAPAN METODE PENENTUAN HARGA JUAL NORMAL DALAM PENENTUAN HARGA JUAL JASA (STUDI KASUS PADA USAHA PHOTOCOPY GLORIA MANADO) Pontoh, Winston; Budiarso, Novi Swandari
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 1 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.1.2018.23523

Abstract

The role of information technology and competition for the recent era is main trigger for rapid growth of business. In order to win the competition, most of business unit especially for the small medium enterprise their selling price (product or service) as it is the main key to estimate the target profit. The business of photocopy is the simple business with rapid turn over but require high investments. This business have growing fast in Manado City, North Sulawesi. The main problem of this business for Manado City is lower skill of managerial for each owners. Based on method to estimate selling price on photocopy business then return on investment provide better information to establish the service selling price.
IPTEKS PENGENDALIAN INTERN ASET TETAP PADA PT. PLN (PERSERO) UP3 MANADO Gerung, Ireyne Regina; Pontoh, Winston
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.02.2018.21682

Abstract

In carrying out all its operational activities, a company needs and has never been separated from the role of fixed assets. Fixed assets are one of the assets of a company that has a useful life of more than one year and has a large materiality value. At PT. PLN (Persero) UP3 Manado, fixed assets are one of the assets with a very large value of materiality. Therefore, it takes a control of fixed assets to maintain and secure fixed assets from possible errors, both recording errors and policies made on fixed assets themselves. PT. PLN (Persero) UP3 Manado Certainly has a variety of fixed assets that support all company activities. Internal control of fixed assets at PT. PLN (Persero) UP3 Manado has been running well. PT. PLN (Persero) UP3 Manado is very concerned about the elements in the control of inter-fixed assets. Even though he has performed his duties well, PT. PLN (Persero) UP3 Manado still must pay attention to all the elements that exist to avoid things that are detrimental to the company in this case PT. PLN (Persero) UP3 Manado.Keywords : fix assets, intern control.
IPTEKS PENGHITUNGAN HARGA TRANSFER DAN HARGA JUAL PADA RUMAH MAKAN KHOPINOS Budiarso, Novi Swandari; Pontoh, Winston
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 3, No 1 (2019): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.3.1.2019.23305

Abstract

Determination of transfer prices and selling prices is not only a matter of large companies. This problem can occur in a type of Small and medium enterprise. But sometimes managers from small and medium businesses do not realize that in their business there is a transfer price transaction that can affect the selling price of the product to external consumers and subsequently affect operating profit. In order to overcome this problem, you can use the transfer pricing method and selling price so that you get the right transfer price and selling price for a business. The results of the transfer price calculation using the cost method and the selling price using the full cost method, the results of the transfer of semi-finished products from the preparation business unit are Rp. 4,900 / unit, while the selling price of the settlement division to external consumers is Rp. 11,020 / unit .
IPTEKS PENGENDALIAN INTERN SIMDA KEUANGAN DALAM PENGELOLAAN DATA KEUANGAN PADA BADAN PERENCANAAN DAN PEMBANGUNAN DAERAH (BAPPEDA) PROVINSI SULAWESI UTARA Polii, Imanuel Ronaldo Angelo; Pontoh, Winston
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.02.2018.21743

Abstract

As a government agency, Local Development Planning Agency (BAPPEDA) of North Sulawesi Province is a Local Government Work Unit (SKPD) that has the task of helping the Governor in terms of planning and execution of regional policies. In order to create good regional financial management, BAPPEDA of North Sulawesi Province implements Financial SIMDA in its financial data management system. Financial SIMDA is an application developed by BPKP to facilitate local government in implementing good regional financial management. The use of Financial SIMDA produces output in the planning, administration, accounting and reporting processes. Therefore, the implementation of Financial SIMDA in BAPPEDA of North Sulawesi Province has made financial management easier, so it needs to be monitored and improved. An internal control is needed to guarantee the quality of information from the output produced by Financial SIMDA. There are several elements of application internal control that must be applied, which includes: boundary controls, input controls, process controls, output controls.Keywords: Internal control, Financial SIMDA, Financial data management
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