Article Per Year (5 Year)
p-Index From 2019 - 2024
3.898
P-Index
This Author published in this journals
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

Published : 92 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 92 Documents
Search

 6   7   8   9   10 
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.
ANALISIS BIAYA DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN MEMBELI ATAU MEMPRODUKSI SENDIRI BAHAN BAKU DAGING AYAM OLAHAN PADA UD. ADI PASLAH MANADO Tilaar, Hendro; Karamoy, Herman; Pontoh, Winston
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 3, No 1 (2015): Jurnal EMBA, HAL 841- 950
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.561 KB) | DOI: 10.35794/emba.v3i1.7622

Abstract

Pengambilan keputusan memerlukan biaya, seperti biaya diferensial atau biaya incremental yang adalah menentukan perbandingan dari dua alternatif. Analisis biaya diferensial juga membantu pengambilan keputusan, yaitu apakah membeli atau memproduksi sendiri, menolak atau menerima pesanan, dan menaikan atau menurunkan volume operasi. Tujuan penelitian ini untuk mengetahui apakah analisis biaya diferensial dalam keputusan membeli atau memproduksi sendiri untuk meningkatkan laba pada UD. Adi Paslah. Penelitian ini digunakan metode penelitian deskriptif, untuk menguji hipotesis atau menjawab pertanyaan penelitian. Penggunaan informasi biaya diferensial membantu pengambil keputusan untuk memutuskan membeli dari luar daerah karena pendapatan diferensial lebih besar dari biaya diferensial dan dapat meningkatkan laba. Sebaiknya pimpinan perusahaan, membeli bahan baku daging olahan dari luar daerah karena lebih menguntungkan dan menghemat biaya. Kata kunci: biaya diferensial, membeli, memproduksi sendiri, laba
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
PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, KUALITAS PELAYANAN SAMSAT, KESADARAN WAJIB PAJAK DAN AKUNTABILITAS PELAYANAN PUBLIK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Kadir, Mei I. S.; Runtu, Treesje; Pontoh, Winston
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 9, No 2 (2021): JE VOL 9 NO 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (659.405 KB) | DOI: 10.35794/emba.v9i2.33742

Abstract

Data perkembangan target pajak kendaraan bermotor di Samsat Kabupaten Gorontalo dari tahun 2016-2020 menunjukkan masih terdapat wajib pajak yang tidak patuh akan kewajiban perpajakannya. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh pemahaman peraturan perpajakan, kualitas pelayanan samsat, kesadaran wajib pajak, dan akuntabilitas pelayanan publik terhadap kepatuhan wajib pajak kendaraan bermotor. Penelitian ini dilakukan di SAMSAT Kabupaten Gorontalo. Metode analisis yang digunakan dalam penelitian ini adalah kuantitatif. Metode kuantitatif adalah data yang diukur dalam suatu skala numerik (angka), dimana penelitian dilakukan dengan cara mengumpulkan data kuesioner dari 50 responden. Teknik analisis yang digunakan adalah regresi linier berganda. Berdasarkan hasil penelitian, pemahaman peraturan perpajakan, kualitas pelayanan samsat, kesadaran wajib pajak dan akuntabilitas pelayanan publik berpengaruh secara parsial terhadap kepatuhan wajib pajak kendaraan bermotor. Kata kunci: pemahaman peraturan perpajakan,kualitas pelayanan samsat, kesadaran wajib  pajak, akuntabilitas pelayanan publik, kepatuhan wajib pajak kendaraan bermotor
EVALUASI PERLAKUAN AKUNTANSI PENGAKUAN DAN PENGUKURAN PENDAPATAN BERDASARKAN PSAK 23 PADA PT ANEKA GAS INDUSTRI, Tbk = FILLING STATION MANADO Ratnasari, Cicillia; Pontoh, Winston; Lambey, Robert
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 9, No 1 (2021): JE VOL 9 NO 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (813.064 KB) | DOI: 10.35794/emba.v9i1.32552

Abstract

Keuntungan merupakan tujuan utama bagi setiap perusahaan. Oleh karena itu, diperlukan suatu metode pengakuan dan pengukuran pendapatan yang tepat sesuai dengan standar akuntansi sehingga perusahaan tidak melakukan penyimpangan. Penelitian ini bertujuan untuk untuk mengevaluasi bagaimana perlakuan akuntansi pengakuan dan pengukuran pendapatan berdasarkan PSAK 23 pada PT Aneka Gas Industri, Tbk – Filling Station Manado. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif yaitu menguraikan dan menjelaskan mengenai evaluasi perlakuan akuntansi pengakuan dan pengukuran pendapatan berdasarkan PSAK 23 pada PT Aneka Gas Industri, Tbk = Filling Station Manado. Berdasarkan penelitian yang telah dilakukan, maka pengakuan dan pengukuran pendapatan telah sesuai dengan PSAK 23 metode accrual basic untuk pendapatan atas penjualan produk secara tunai dan kredit bagi relasi tunai maupun relasi kredit. Sedangkan untuk pengukuran pendapatan diukur dengan nilai wajar yang diterima atau yang akan diterima.Kata kunci: Evaluasi, Pengakuan Pendapatan, dan Pengukuran Pendapatan.
PERANAN ANGGARAN BIAYA OPERASIONAL SEBAGAI ALAT PENGENDALIAN KINERJA MANAJERIAL PADA PT. DIRGAPUTRA EKAPRATAMA Suak, Lidya A.; Pontoh, Winston; Pinatik, Sherly
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 9, No 2 (2021): JE VOL 9 NO 2 (2021)
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (417.986 KB) | DOI: 10.35794/emba.v9i2.33457

Abstract

Anggaran perusahaan merupakan salah satu alat bantu bagi untuk merencanakan langkah-langkah finansial penting serta menentukan kebijakan perusahaan di masa depan dalam periode tertentu..  PT. Dirgaputra Ekapratama manado merupakan perusahaan yang bergerak di bidang distribusi suku cadang (spareparts) mobil dan motor. Tujuan penelitian ini yaitu untuk mengetahui apakah anggaran biaya operasional telah berperan sebagai alat pengendalian manajemen pada PT Dirgaputra Ekapratama. Penelitian dilaksanakan di PT Dirgaputra Ekapratama yang berlokasi di jalan raya manado – bitung pergudangan Volvo penta b2 Maumbi Minahasa Utara, Jenis data yang digunakan data kualitatif dan kuantitatif. metode analisis dalam penelitian ini yaitu metode analisis deskriptif kualitatif. Dari hasil analisis bahwa data pada tahun 2017 menunjukaan bahwa realisasi berjumlah Rp. 2,588,789,754,- sedangkan anggaran biaya berjumlah Rp. 2,199,290,000,- Sementara hasil data pada tahun 2018 menunjukaan bahwa realisasi berjumlah Rp. 1.570. 077,825, sedangkan anggaran biaya berjumlah Rp. 2.588.796.000,-. Anggaran biaya operasional dapat dikendalikan perusahaan sehingga realisasi biaya yang pada tahun 2017 merugikan perusahaan dapat diubah menjadi menguntungkan bagi perusahaan pada tahun 2018. Kata Kunci : Anggaran Biaya Operasional, Pengendalian Kinerja Manajerial.
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