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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat Indonesia Accounting Journal
Jullie J. Sondakh
Universitas Sam Ratulangi Manado
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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EVALUASI SISTEM DAN PROSEDUR PENERIMAAN PENDAPATAN ASLI DAERAH (PAD) KABUPATEN NABIRE Effendhi, Ria A.; Sondakh, Jullie J.; Budiarso, Novi S.
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.12.2.18502.2017

Abstract

Regional Original Revenue (PAD) is the revenue earned by the region from sources within its own area which are levied according to the local regulations in accordance with the prevailing laws and regulations. The cash receipts system and procedures used in the scope of government are one of the most important parts in implementing local financial management, in an effort to increase the local revenue (PAD). The analytical method used is descriptive analysis, while evaluation of system and procedure is done by comparing between the concepts, theories and the rules in the implementation of the system and the procedure of receipt of PAD, especially with the provision of PERMENDAGRI No. 59. Based on this research, it is found that the acceptance system and procedures at the Nabire Regency Revenue Service have been conducted in accordance with Law No. 16 of 2000 and PERMENDAGRI No. 59 Year 2007. Keywords:  Systems and Procedures Receipts
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT WAJIB PAJAK ORANG PRIBADI DALAM MENGGUNAKAN E-FILING SEBAGAI SARANA PELAPORAN SPT PADA KPP PRATAMA POSO Pu’o, Sofyarifani; Sondakh, Jullie J.; Budiarso, Novi S.
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.13.03.20185.2018

Abstract

The purpose of this research is to examine the factors affecting interests of taxpayers in using e-Filing facility. The dependent variable used in this research is the interest of tax payers, while the independent variables are perceived usefulness, perceived ease of use, security and privacy, complexity, and readiness technology taxpayers information. The respondents are individual taxpayers who used e-Filing that are listed in Poso, Tax Office. This research used multiple linear regression analysis that involved 100 respondents. The results show that: (1) perceived usefulness affects positively the intention to use e-Filing, (2) perceived ease of use affects positively the intention to use e-Filing, (3) security and privacy affects positively the intention to use e-Filing, (4) complexity affects negatively the intention to use e-Filing, (5) readiness technology taxpayers information affects positively the intention to use e-Filing. Keywords: Perceived Usefulness, Perceived Ease Of Use, Security and Privacy, Complexity, Readiness Technology Taxpayers Information, e-Filing.
EVALUASI PENGENDALIAN INTERNAL BARANG JAMINAN GADAI PADA PT. PEGADAIAN PERSERO CABANG MALALAYANG Aumaila, Vallen; Sondakh, Jullie J.; Pinatik, Sherly
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.02.19449.2018

Abstract

As the times progressed, development in every country is very rapid. This is seen from the level of development of science and technology, social, and political. All the countries of the world race to use all the skills and knowledge they have to fit the development. Similarly, in order to support the national development program, various government and private institutions participate in various efforts to support the development of the nation. With the better nation's development, Indonesia's economy is also improving. The object of this research is PT. Pegadaian (Persero) Malalayang branch. The purpose of this study is to repair internal goods pawn insurance at PT. Pegadaian (Persero) Malalayang branch. The method used in this research is descriptive method, with data used by internal way of company in pawn collateral goods and draw conclusion. The results of the research can be known about the existing mortgage collateral at PT. Pegadaian (Persero) Malalayang branch is in accordance with the existing theory. The internal control of pawn warranty goods applied by PT Pegadaian Malalayang branch already has a good and efficient system and meet the elements of internal control so that it can improve company performance.Keywords: Internal Control, Mortgage Guarantees
ANALISIS PENYAJIAN LAPORAN KEUANGAN BERDASARKAN PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK PADA PT. FORTUNA INTI ALAM Saputra, Marddyanto Dwi; Sondakh, Jullie J.; Runtu, Treesje
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.12.01.17131.2017

Abstract

The financial statements in principle are the result of the accounting process used to communicate the financial situation to internal and external parties that are aimed at decision making. The importance of the financial statements, then the financial statement should be prepared carefully and without errors. Financial Accounting Standards generally are not in accordance with entities whose accountability is not as significant. Therefore, the Institute of Indonesia Chartered Accountants (IAI) has issued Financial Accounting Standards Entity Without Public Accountability (SAK ETAP) intended for entities that do not have significant public accountability and publish financial statements for general purposes for external users. This study aims to analyze the implementation of ETAP in the presentation of PT. Fortuna Inti Alam’s financial statement. The method used in this study is comparative descriptive analysis. Results of this research is based on the financial statements of 2016 show that PT. Fortuna Inti Alam has implemented ETAP but it is not fully complete yet. The Company has not presented Statement of Owner’s Equity, Cash Flow Statement, and Notes to Financial Statements. This research suggests that companies can prepare components of other financial statements in accordance with applicable standards.Keywords : Financial Statements, SAK ETAP.
EVALUASI EFEKTIVITAS, KONTRIBUSI DAN POTENSI PENERIMAAN PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN MINAHASA UTARA Christian, Pongtuluran Andri; Sondakh, Jullie J.; Budiarso, Novi
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.12.2.18617.2017

Abstract

Regional development needs to be run or developed as an important effort to realize broad, real and responsible autonomy. Officially, Regional Autonomy is effective in Indonesia since January 1, 2001, so that regions are required to seek alternative sources of revenue that can be used to finance regional expenditures or expenditures. Since the enactment of Regional Autonomy, local governments are granted the right, authority and obligation to manage and manage their own affairs government and local communities within the system of the Unitary State of the Republic of Indonesia. Implementation of broad autonomy, real and responsible required the ability of regions to explore their own financial resources supported by the financial balance between the Central Government and Local Government.This study aims to determine the evaluation of the effectiveness, contribution and potential tax revenues to revenue native regency north minahasa. Data analysis used qualitative descriptive data. The results of this study the authors found that the effectiveness of income changed so as to the contribution and potential of hotel tax revenues. Based on this research, it can be concluded that the company needs to increase the effectiveness of contribution and the potential of tax revenue to increase local revenue. That way the authors can provide suggestions that the government continues to improve its performance so that the professionalism of work continues to improve and the level of effectiveness that has been good to continue to consistently increase.Keywords: evektifitas, contribution, potential tax revenue, local revenue
ANALISIS TITIK IMPAS DAN BATAS AMAN SEBAGAI DASAR PERENCANAAN LABA JANGKA PENDEK PADA PT. SOHO INDUSTRI PHARMASI CABANG MANADO Tangeren, Rachel; Sondakh, Jullie J.; Pontoh, Winston
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 03 (2018): Going Concern Vol.13 No.3 September 2018
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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

Abstract

The main purpose of a company is to make a profit. Profits are not obtained automatically but it has to require a good planning. Tools that can be used by company management in planning earnings are breakeven analysis and margin of safety. Break even analysis studies company return point and margin of safety provides the information of the company sales before suffering a loss. The purpose of this study is to determine the breakeven point and margin of safety of PT. SOHO Industri Pharmasi Cabang Manado in the specific periodes so it can be used as a tool to plan for the future earnings. The analytical method used is qualitative with descriptive approach. The results of the study shows that in 2016-2017 the company is able to sells its product above the breakeven point which means they earned profits and the percentage of margin of safety is large which means the company is far from the point of loss.Keywords: Breakeven Point, Margin of Safety, Profit Planning
IMPLEMENTASI KEBIJAKAN PEMERINTAH TENTANG PENGALOKASIAN DANA PAJAK DARI PENERIMAAN PAJAK PENERANGAN JALAN TERHADAP PENYEDIAAN PENERANGAN JALAN UMUM DI KABUPATEN MINAHASA Mangirang, Regina M.; Sondakh, Jullie J.; Lambey, Robert
JURNAL RISET AKUNTANSI GOING CONCERN Vol 12, No 2 (2017): Jurnal Riset Akuntansi Going Concern
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Earmarking Tax is the allocation of a certain amount of local revenue (especially tax) to fund public services in accordance with the type of tax levied. One type of tax from this policy is street lighting taxes whose funds are allocated for the provision of street lighting. Special street lighting tax no minimum amount should be allocated to ensure the availability of funds, then only adjust to the needs of the region. The purpose of this study is to analyze the implementation earmarking tax funds from street lighting tax revenue on the provision of street lighting in Minahasa District. The method used is qualitative descriptive method. From the research results can be seen that the policy of appropriation of tax funds has been applied in accordance with existing regulations in Minahasa regency as regulated in Minahasa District Regulation No. 1 of 2011 this is because more than a portion of funds from street lighting tax revenue has been allocated for the provision of lighting road that is equal to 57,55%. Earmarking tax in Minahasa District goes hand in hand with the APBD system, which is through the regional public treasury in terms of income and expenditure.Keywords: Earmarking Tax, street lighting tax.
ANALISIS BIAYA VOLUME LABA MULTI-PRODUK UNTUK PERENCANAAN LABA JANGKA PENDEK BIJIMERAH COFFEE AND ROASTERY Mokoginta, Mia Istiana; Sondakh, Jullie J.; Budiarso, Novi S.
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 02 (2018)
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Each Company has the same goal to earn profit from the products and services offered. Cost volume profit analysis is used by managers for decision making, planning and as well as the implementation of a cost grouping for short-term profit planning purposes. This study was conducted on Bijimera Coffee and Roastery. The purpose of this study is to know the short-term profit planning on Bijimera Coffee and Roastery by using cost volume profit analysis and multiproduct cost volume profit analysis. Research method used by researcher is descriptive quantitative research type by using break even point analysis, contribution margin, margin of safety, operating leverage and sales mix analysis. Results and conclusions from the study are the contribution margin package of the two product mix is Rp. 700,846.26. The break-even point in the unit of the product mix is 546.74 kg for Bogani Bland product and 234.32 kg for Robusta Modayag product. The company breaks even when the total sales of both products is Rp. 110,128,860. By using the cost volume profit analysis, the company will more easily predict management decisions for the future. In addition, the company can prevent things that adversely affect the company based on the calculation of costs through breakeven analysis, contribution margin, margin of safety, operating leverage and sales mix analysis.Keywords: Cost Volume Profit, Profit Planning, Multiproduct Analysis
EVALUASI FUNGSI AUDITOR INTERNAL DALAM PENDETEKSIAN DAN PENCEGAHAN FRAUD PADA PDAM AIRMADIDI Pua, Brenda Yusensie; Sondakh, Jullie J.; Pangerapan, Sonny
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.12.2.17881.2017

Abstract

Internal auditors have an important role in the company such as can provide suggestions for improvement within the company to avoid fraud that can lead to losses in the company. This study aims to determine whether the internal auditors in PDAM Airmadidi already run functions well and have been able to detect and prevent fraud in the company. The method used in this research is descriptive by describing the function of internal auditor through job description and internal auditor program in detecting and preventing fraud. The result of the research revealed that internal auditor function in detecting and preventing fraud in PDAM Airmadidi that internal auditor has performed function well can be seen from the duty of internal auditor: conduct examination either routine audit or special audit in which there is assessment on control system, supervision, inspection and provide suggestions for improvement within the company. The importance of management awareness of the internal control system within the company can also help to minimize the occurrence of fraud.Keywords: Internal Auditor, Fraud, Internal Control System
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK REKLAME, PAJAK BUMI DAN BANGUNAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN SIAU TAGULANDANG BIARO Hebimisa, Marce Takasili; Sondakh, Jullie J.; Wangkar, Anneke
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.12.2.18529.2017

Abstract

            The Original Revenue is the receipts from the levy of local taxes, levies, wealth management,wealth management area separated, and other income. Income areas in the implementation of regional autonomy is expected to contribute in financing the public interest and the interests of individual communities. Advertisement tax, tax on land and buildings included in local taxes. The purpose of this study is to determine the level of effectiveness and the contribution of advertisement tax, land and building tax to the local revenue District of Siau Tagulandang Biaro. The method of analysis used is quantitative descriptive method, to analyze data the realization of advertisement tax, tax on land and buildings from the years 2014-2016.The results of the research the overall level of effectiveness of the advertisement tax revenue, land and building tax in the year 2014-2016 this is very effective. The contribution of advertisement tax, land and building tax in the year of 2014-2016 rated not optimal and the criteria included in the contribution is very less. Finance agency Kabupaten Siau Tagulandang Biaro preferably improve the function of the control in the collection of advertisement tax, tax on land and buildings to increase the tax contribution to Local Revenue Kabupaten Siau Tagulandang Biaro.Keywords : local Revenue, local taxes, effectiveness, contribution
Co-Authors Agus T. Poputra Andea, Selint Gar Anneke Wangkar Ardi Manuel Lomboan, Ardi Manuel Ardiansyah M. Kadadia, Ardiansyah M. Arunde, Intan Fransiska Arya Pratama Dera, Arya Pratama Aumaila, Vallen Bawon, Dwi Nugraha Pratiwi Bekaiang, Agustina Fice Beribe, Anna Ina Wae Boyoh, Jonathan Karlo Brenda Tirie, Brenda Candri J. Tambuwun, Candri J. Christian, Pongtuluran Andri Cynthia Amanda, Cynthia Dalonto, Miswati Daud, Rahmatia M Dedi, Gerald W. J. Dedy Kurniawan Kiay Demak, Dedy Kurniawan Deisye Charoline Pulumbara Dhullo Afandi Djauhar, Nurdiyanti Effendhi, Ria A. Elisa Levina Rorong Evan, Ariel Fauziyyah, Wanda Fauziyyah, Wanda Franciska, Regina Mariana Gamaliel, Hendrik . Gerungai, Natalia Y. T. Gerungai, Natalia Y. T. Grace B. Nangoi Harijanto Sabijono Hebimisa, Marce Takasili Heince R. N. Wokas Heince R.N. Wokas, Heince R.N. Heince Wokas Hendrik Gamaliel Hendrik Manossoh, Hendrik Herman Karamoy Hermanto, Marius . I Gede Suwetja Indra R. Balak, Indra R. Inggriani Elim Iroth, Natasia Jantje J. Tinangon Jenny Morasa Jessy D. L. Warongan, Jessy D. L. Jessy D.L Warongan, Jessy D.L Jessy D.L. Warongan, Jessy D.L. Johannis, Lady M. JUMRI, PAULINA THERESIA RAHAYU Kalalo, Meily Y. B Kapojos, Peter Marshall KARWUR, JONES M. Kneefel, Engelita O. Komalig, Jeniver A. M. Korompis, Sheren Kotambunan, Belinda I. S. Laowo, Theresia Ekkleisia Latjandu, Lady L. Lidia Mawikere Lintje Kalangi Lohonauman, Hans Luke David Kembi Malawere, Natalia Christina Mamuko, Eflin R. Manegeng, Peggy Natasia Mangayuk, Elma Natasha Mangirang, Regina M. Manik, Sutra Manimbaga, Federicky Manoppo, Mentari P. Manurung, Lucky Jansen Mararu, Gandi Marchell Tandri, Marchell Margie Christanty Poluan, Margie Christanty Marietta Sylvie Bolang Mawikere, Lidia M Megi Afrilia, Megi Meiby Angelia Andaki, Meiby Angelia Meilivia Suak Meily Kalalo Meily Y. B. Kalalo, Meily Y. B. Meisiang, Yuyun Meryll Michelle Makatengkeng Metusala, Melissa J. Miftahul Jannah Akuba, Miftahul Jannah Mokoginta, Mia Istiana Mufarokhah, Arifatul Mumu, Ablessy Naibaho, Friska Nainu, Rismawaty Nathania Ch. E. Sasuwuk, Nathania Ch. E. Nicky, Sengkey K. Nikita Angelita Maria Nangoy, Nikita Angelita Maria Nongkan, Berry C. Nova Handayani, Nova Novi Budiarso Novi S. Budiarso, Novi S. Novi Swandari Budiarso Oroh, Nelvie E. Paat, Meidy I. Padang, Elyakim Tande Pangerapan, Sonny . Pangkey, Milka Magrita Pawama, Shinta D. Pilat, Juddy Julian Pingkan Elni Wowor, Pingkan Elni Pioh, Felly T.C. Poluan, Dayna M. Pricilia Pricilia Pua, Brenda Yusensie Pu’o, Sofyarifani Rahmad Mahmud, Rahmad Rahmatia Lestari Arly Rantung, Dramita Putri Ratu, Angeliq Thirzah Loraine Ratuela, Hillary S.P Rebecca Kapojos Robert Lambey Rondonuwu, Sientje Rudy J. Pusung Rundengan, Syaloom M. Rungkat, Via E. Salindeho, Weldi Santoso, Fadhlurrahmah Saputra, Marddyanto Dwi Sembiring, Maya B. Sherly Pinatik Silvana Pingkan Walalangi, Silvana Pingkan Sinaga, Rani Cenni Sintje Rondonuwu, Sintje Sitaneley, Jeniffer Natashia Soda, Jeheskiel Solossa, Paulin P. Sonny Pangerapan, Sonny Stanley Kho Walandouw Stanley Waladouw Stanly W. Alexander Steven J. Tangkuman Steven Tangkuman Sumanti, Alva Oktavianus Sundah, Prisilia L. F. Syawie, Faresz Aldi Tangeren, Rachel Tangkau, Pricilia R. E. Taroreh, Merry Virginia Tasikrede, Chicilia C. Tene, Johanes Herbert Timporok, Alfa Juanda Tingginehe, Nurgita Tompodung, Graciela Treesje Runtu Tulenan, Rudolof A. Tulle, Synta Tumundo, Michael Tuturoong, Anggreani Tuwaidan, Regina Laurensana Ulimpa, Yohanis S. Usman, Yuliasari Ventje Ilat Veronika Debora Koapaha Victorina Z. Tirayoh Wangke, Anneke Wantasen, Meidiansjah Azhar Widiana, I Gusti A.E Winston Pontoh Wiyadi, Nadia K. Woinalang, Anestasye Agnes Worotikan, Jenefer Hermina Wurangian, Mecky Yunita E. Baris Yusni Husain, Yusni