Article Per Year (5 Year)
p-Index From 2019 - 2024
2.94
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 RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat Indonesia Accounting Journal
I Gede Suwetja
Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi Manado
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

Published : 46 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 46 Documents
Search

 1   2   3   4   5 
PENGARUH ARUS KAS DARI AKTIVITAS OPERASI, INVESTASI DAN PENDANAAN, TERHADAP EXPECTED RETURN SAHAM PADA PERUSAHAAN TERDAFTAR DI BURSA EFEK INDONESIA Suwetja, I Gede
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.9.2.5061.2014

Abstract

Under circumstances of uncertainty, the investors prefers to think rationally for considering about risk and expected return as theoretically have a straight line, because as the expected returns are higher, then the risk also become higher. The data of this study is using six automotive companies listed in Indonesia Stock Exchange in period of 2006 till 2010.Conducting path analysis, the findings of this study are partially the cash flow from investment activities has a significant effect to expected return for listed automotive companies in Indonesia Stock Exchange.
EVALUASI IMPLEMENTASI SISTEM INFORMASI MANAJEMEN DAERAH TERHADAP PENGELOLAAN DATA KEUANGAN PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KOTA MANADO Junus, Wigia A.L.; Kalangi, Lintje; Suwetja, I Gede
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.12.2.18069.2017

Abstract

This study aims to evaluate the implementation of SIMDA to the management of financial data at the Regional Finance and Asset Management Board (BPK-AD) Manado City is in accordance with the general principles of local financial management. SIMDA is an application developed by BPKP to simplify regional financial management tasks. The research method used in this research is qualitative research by using interview technique with key informant, direct observation to the symptoms that appear in BPK-AD of Manado City and documentation study on related documents. The data collected were analyzed by descriptive method. The result of the research shows that the implementation of financial SIMDA to the management of financial data at Manado Finance and Regional Management Board (BPK-AD) of Manado City has not been fully in accordance with the general principle of local financial management. Keywords: Implementation of SIMDA, management of financial data, and general principles of local financial management.
PENGARUH DUKUNGAN MANAJEMEN PUNCAK DAN PENGETAHUAN MANAJER TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PADA PERUSAHAAN RETAIL DI MANADO (Pada PT. Ace Hardware Tbk, PT. Informa Furnishings dan Toys Kingdom) Pontonuwu, Teza Christy; Elim, Inggriani; Suwetja, I Gede
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.12.2.17686.2017

Abstract

Accounting information system is very important part to improve organizational efficiency and support competitiveness by providing financial and accounting information for the company. The system can be said to be effective if the system is able to produce information that is acceptable and able to meet the expectations of information in a timely, accurate, and reliable. This study aims to examine the effect of top management support and knowledge manager on the effectiveness of accounting information systems. The population in this study is retail companies located in Manado. This study used Purposive sampling technique, obtained 42 people as respondents with questionnaire as the research instrument. This study used primary data that is the answer of the respondents tabulated and processed using SPSS software (Statistic Product and Service Solution) version 22. Data analysis was performed with multiple linear regression analysis. The result of this study showed that top management support and knowledge manager simultaneously affect the effectiveness of accounting information system. Top management support as partially has a positive effect on the  effectiveness of accounting information system meanwhile knowledge manager has no effect on the effectiveness of accounting information system.Keywords: Top Management Support, Knowledge Manager , Effectiveness Of Accounting Information System
ANALISIS PENYAJIAN LAPORAN KEUANGAN BERDASARKAN PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK PADA PT. FORTUNA INTI ALAM Tangkau, Pricilia R. E.; Sondakh, Jullie J.; Suwetja, I Gede
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.12.01.17209.2017

Abstract

VAT is one part of the tax applicable in Indonesia. CV. Salber Marine & Mining as a company engaged in the trade of goods subject to VAT, as in general make a purchase with Input Tax which may be credited and not credited. The purpose of this study is to know whether  the application of VAT and VAT underpayment or over payment in accordance with Law of VAT  No. 42 Tahun 2009 article 9. This study used a qualitative descriptive method. The type of data used is the qualitative and quantitative data, while the source of the data used is secondary data. Methods of data collection is done with documentation and literature study. The Company will record, calculation payment and report the delivery of value added tax in the Notice Period of Value Added Tax (VAT Period SPT). Conclusion is that the application of VAT in the recording does not record all the activities of the company completely and appropriately but in the  calculation payment and reporting of CV. Salber Marine & Mining was almost in accordance with the VAT Act applied and through the application of VAT, namely the purchase and sale of taxable goods so that the sum of the difference by the number of Input Tax to Output Tax generate VAT Less / More Pay at the end of each month, it is in accordance with the Law of VAT No. 42 of 2009 article 9.Key Words: Value Added Tax (VAT), Input Tax, Output Tax.
ANALISIS KEPATUHAN PENERAPAN AKUNTANSI PERSEDIAAN PADA PT. MAKASSAR MANDIRI PUTRA UTAMA (BETA BERLIAN) MANADO Windah, Nadia Marcella; Karamoy, Herman; Suwetja, I Gede
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.13.02.19622.2018

Abstract

Merchadise Inventory is assets available for sale in normal activity of company. Inventory is the biggest current assets compare to the other asset. The main problem in the inventory accounting is inventory recording and valuation of inventory. These are matters that encourage the author to do research about, are the implementation of inventory accounting of Makassar Mandiri Putra Utama (Beta Berlian) Company in Manado has done according to Statement of Financial Accounting Standards (SFAS) 14 about inventories. In this research the writer uses the descriptive qualitative method. Methods of collecting data by interview, observation and documentation. The types of data collected by the author are secondary and primary data. Makassar Mandiri Putra Utama (Beta Berlian) Company in Manado is a company that engaged in the sale of various types of Mitsubishi cars. The result found by the author shows that PSAK number 14 has been implemented thoroughly comprised recording and inventories analyzing according to the  Financial Accounting Standards Keyword: Accounting Inventories, Recording and Valuation Method, PSAK 14
ANALISIS SISTEM PENATAUSAHAAN BELANJA LANGSUNG DI PEMERINTAH KABUPATEN MINAHASA SELATAN (STUDI KASUS PADA DINAS SOSIAL TENAGA KERJA DAN TRANSMIGRASI) Wonggo, Putri Marina; Affandi, Dhullo; Suwetja, I Gede
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.12.2.17446.2017

Abstract

Indirect expenditures represent expenditures that have no direct relationship to the implementation of programs and activities consisting of personnel expenditures, interest expenditures, subsidies, grants, social assistance, revenue-sharing, financial aid expenditures and unexpected expenditures. Direct expenditure is expenditure that has direct relationship with programs and activities which include personnel expenditure, goods and services expenditure and capital expenditure. Local financial management in both revenue (expenditure) and expenditure (expenditure) is very important to note, the weakness of administering the finance of this region resulted in weakness of internal financial control system, at the end will be very low quality of administrative evidence required in accounting record. The administration of regional finance is based on Permendagri number 13 of 2006 concerning the guideline of regional financial management as has been amended into Permendagri Number 59 Year 2007 and the change of the second amendment with the regulation of the Minister of Home Affairs No.21 of 2011. Target of this researchanalyze the adequacy of direct administration system in the Social Service of South Minahasa Regency based on Permendagri Number 21 of 2011.The analytical method used is descriptive analysis.The results showed that the system and procedure of direct administration administration of Social Service of Manpower and Transmigration of South Minahasa Regency has been in accordance with Permendagri Number 21 Year 2011 and the system has been adequate. However, there are still some obstacles faced such as errors of record, as well as procedural errors.Keywords : system, administration, direct spending
ANALISIS EFEKTIVITAS PENERIMAAN DAN KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KOTA TOMOHON (PADA BADAN KEUANGAN DAERAH KOTA TOMOHON) Rabunusa, Maya; Nangoi, Grace B.; Suwetja, I Gede
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.13.02.19084.2018

Abstract

Regional Tax is a compulsory contribution to the region owed by an individual or a coercive body under applicable law by not receiving direct remuneration and being used for regional purposes for the greatest welfare of the people. The purpose of this research is to know the effectiveness and contribution of hotel tax to Locally Generated Revenue in Tomohon City. In this study used the type of qualitative and quantitative data, for data sources using secondary data and analytical methods used are kualitative descriptive. Based on the research results, it is concluded that the level of hotel tax effectiveness of 2012 - 2016 is very effective. The year 2016 is the highest hotel tax effectiveness rate of 134.01%, while the lowest level of hotel tax effectiveness is in 2014 with a percentage of 27.40. Hotel tax contribution to Tomohon Locally Generated Revenue in 2012 - 2016 is good from year to year there is an increase although there is also a decrease. 2016 is the highest contribution of Hotel Tax to Locally Generated Revenue with percentage of 67.23% and the lowest is in 2015 with a percentage of 4.85% with an average contribution of 26,68%.Keywords: Effectiveness, Contributions, Hotel Tax, Local Revenue.
EVALUASI KINERJA PENGAWASAN PENGELOLAAN KEUANGAN DAERAH DIUKUR DARI PERATURAN BPKP NO. 16 TAHUN 2015 PADA INSPEKTORAT KABUPATEN MINAHASA SELATAN Lumempow, Figy; Elim, Inggriani; Suwetja, I Gede
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.12.2.18632.2017

Abstract

Supervision over the implementation of local government is done by Provincial Inspectorate and District / City. Supervision over the implementation of regional government is a mandate from the provisions of Article 378 of Law Number 23 Year 2014 on Regional Government. The purpose of this study is to evaluate the performance of supervision and management of regional finances at the Inspectorate of South Minahasa Regency is in accordance with BPKP Regulation no. 16 Year 2015, know what is done in overcoming obstacles on the performance of supervision of local financial management at the Inspectorate of South Minahasa District. The method used in this research is descriptive qualitative method. The results showed that the performance of supervision of regional financial management at Inspectorate of South Minahasa Regency not yet in accordance with Regulation of BPKP. 16 Year 2015. This is due to several obstacles, among others: the APIP enhancement capability assessment program, the Inspectorate of South Minahasa Regency is still considered at the lowest level so that the impact on APIP performance has not been effective.Keywords: Evaluation, Performance, Monitoring, Financial Management
EVALUASI SISTEM INFORMASI MANAJEMEN DAN AKUNTANSI BARANG MILIK NEGARA (SIMAK BMN) PADA KANTOR IMIGRASI KELAS II TAHUNA Majampoh, Greise; Saerang, David Paul Elia; Suwetja, I Gede
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.12.2.18018.2017

Abstract

The State Property Management and Accounting Information System is a technology based apllication system implemented in the Class II Tahuna Immigration Office, with the aim of dealing with administration mainly covering state-owned assets. This study aimsto evaluate the performance of SIMAK BMN insupporting asset inventory at Tahuna Immigration Office. The research method is case study using descriptive research method. The data used are secondary data and primary data. With the technique of collecting interview data and documentation. The results of this study revealed that the work of SIMAK BMN can be viewed from the quality of information, Timeliness, ease of use SIMAK BMN and supporting and inhibiting factors. Of the four (4) points it is found that in the quality of information generated SIMAK BMN is very influential on the financial statements Immigration Office Tahuna, but there are still some factors that inhibit the work of SIMAK BMN from SIMAK BMN and SIMAK BMN which is often wrong in the error.  Keywords: Management Information System and Accounting of State Property (SIMAK BMN)
ANALISIS PENGELOLAAN PIUTANG DAN KERUGIAN PIUTANG TAK TERTAGIH PADA PT. BANK RAKYAT INDONESIA CABANG Rompas, Ryfan Racel; Elim, Inggriani; Suwetja, I Gede
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 provision of credit facilities by PT. Bank Rakyat Indonesia branch Bitung will generate accounts receivable. The more the provision of services on credit, the greater the risk for uncollectible. The purpose of this study is to analyze the management of receivables and losses on bad debts at PT. Bank Rakyat Indonesia Branch Bitung. This research using descriptive method analyze that is analyzing data by determining, collecting, clarifying, and interpreting resulting in a clear picture of the control of accounts receivable against the risk of bad debts. To obtain the necessary data, the researcher use observation and interview techniques method. The type of data is primary data and secondary data. The classification of receivables applied to PT, Bank Rakyat Indonesia Branch Bitung is in accordance with Financial Accounting Standard (FAS) No. 9. The policy of PT. Bank Rakyat Indonesia Branch Bitung in controlling the receivables is by estimate the accounts receivable at 3%. If the bad debts are <3%, then the control of the accounts receivable is good. But if the bad debts are> 3%, then the control of the account receivables is not good. From the controlling method of the account receivables, it can be see that the amount of bad debts at PT. Bank Rakyat Indonesia Branch Bitung is still <3%, so it can be concluded that the control of account receivables at PT. Bank Rakyat Indonesia Branch Bitung has been running well.Keywords: Account Receivable and Bad Debt
Co-Authors akay, christian ezra Allo, Marlines Rante Alting, Umilhair Antule, Prily Arota, Poppy S. Chandra, Cherry Agustine Daleno, Fransisca G. David Paul Elia Saerang Dewi Indriani Dhullo Affandi Fauziyyah, Wanda Grace B. Nangoi Harijanto Sabijono Hartono, Muhammad Adithya Ramdhany Hendrik Manossoh, Hendrik Herman Karamoy Inggriani Elim Jantje J. Tinangon Jessy D. L. Warongan, Jessy D. L. Jullie J. Sondakh Junus, Wigia A.L. Kaligis, Virginia P. Kaparang, Griya Clara Lambidju, Nona Erlita Lintje Kalangi Londo, Ireine P. Lumempow, Figy Maharaja, Elvin Febrianto Majampoh, Christian Ferdinand Majampoh, Greise Manderos, Julycia Verent Mangayuk, Elma Natasha Manurip, Christine Natalia Mararu, Gandi Masaling, Jesycha Mentu, Dewi Kristanti Mewengkang, Prischa Natalia Debora Mile, Abdul Wahid Supriatna Mumu, Ablessy Pontonuwu, Teza Christy Rabunusa, Maya Rogi, Dean Lefrando Rompas, Ryfan Racel Rudy J. Pusung Rumamby, Wulanintan P. Rumbayan, Reklesia B. A. Saipi, Raquel Amelia Sembiring, Maya Sifrid S. Pangemanan Stanly W. Alexander Sumual, Astrid Claudia Tangkau, Pricilia R. E. Tanod, Kleysia N. Taroreh, Bryan F. W. Tasikrede, Chicilia C. Uhise, Esterlin Ventje Ilat Wantasen, Meidiansjah Azhar Watulingas, Patricia Windah, Nadia Marcella Winston Pontoh Wonggo, Putri Marina