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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
Steven Tangkuman
Universitas Sam Ratulangi
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Pengaruh Teknologi informasi terhadap kinerja individual pada Bank Pemerintah di Kota Manado Tangkuman, Steven
ACCOUNTABILITY Vol 2, No 2 (2013): Accountability
Publisher : ACCOUNTABILITY

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Abstract

Perusahaan yang menjadi objek penelitian adalah Bank Rakyat Indonesia (BRI) Cabang Manado, Bank Negara Indonesia (BNI) 1946 Cabang Manado, Bank Tabungan Negara (BTN) Cabang Manado, Bank Mandiri cabang Manado, dan Bank Sulut. Tujuan dari penelitian ini adalah untuk mengetahui  pengaruh Pemanfaatan teknologi informasi terhadap kinerja individual pada bank Pemerintah dikota Manado Metode penelitian yang digunakan adalah Analisis regresi linear sederhana, koefisien korelasi dan determinasi, serta uji t. Sebelum melakukan analisis, terlebih dahulu dilakukan uji kualitas data dan uji asumsi klasik. Secara keseluruhan analisis data dalam penelitian ini menggunakan bantuan komputer dengan software program SPSS 19.0 for windows. Berdasarkan hasil penelitian maka di dapat persamaan regresi linear sederhana Y =  9,126 + 0,600X artinya bahwa variabel Pemanfaatan teknologi informasi signifikan positif terhadap variabel Kinerja individual, dengan demikian jika Teknologi informasi dimanfaatkan dengan baik maka kinerja individual juga akan semakin baik. Hasil uji t diperoleh nilai thitung variabel X = 6,728 lebih besar dari  ttabel = 1,980 sehingga disimpulkan bahwa Pemanfaatan teknologi informasi (X) berpengaruh signifikan terhadap variabel Kinerja individual (Y). Selanjutnya koefisien korelasi sebesar 0,533 menunjukkan terdapat hubungan yang cukup kuat atau sedang antara variabel X dan variabel Y. Koefisien determinasi disesuaikan sebesar 0,284 atau 28,4 % artinya bahwa variabel dependen Y depengaruhi oleh variabel independen X hanya sebesar 28,4% dan sisanya sebesar 71,6 % dipengaruhi oleh faktor lain diluar penelitian ini.
PENGARUH RASIO KEUANGAN ATAS RETURN SAHAM PADA PERUSAHAAN INDUSTRI MANUFAKTUR DI BURSA EFEK INDONESIA Sondakh, Jullie; Pontoh, Winston; Tangkuman, Steven
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol 1, No 1 (2014)
Publisher : Universitas Sam Ratulangi

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Pendapatan total yang diinginkan oleh para pemegang saham adalah pendapatan dividen (dividend yield) dan capital gain. Dividend yield digunakan untuk mengukur jumlah dividen per saham relatif terhadap harga pasar yang dinyatakan dalam bentuk prosentase. Semakin besar dividend yield maka saham tersebut semakin menarik investor. Namun demikian dividend yield juga dipengaruhi oleh harga pasar, sehingga semakin tinggi harga pasar maka dividend yield semakin rendah. Informasi fundamental dan teknikal tersebut dapat digunakan sebagai dasar bagi investor untuk memprediksi return, risiko atau ketidakpastian dengan salah satu pertimbangan adalah rasio keuangan. Dari berbagai rasio keuangan terdapat beberapa rasio dan informasi keuangan perusahaan yang dapat digunakan untuk memprediksi return saham. Penelitian ini dilakukan pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2006-2010. Penelitian ini dilakukan dengan tujuan untuk mendapatkan bukti empiris mengenai pengaruh rasio keuangan atas return saham pada perusahaan industri manufaktur di Bursa Efek Indonesia. Metode analisis dalam penelitian ini adalah metode analisis regresi linear berganda, yang adalah suatu metode statistik umum yang digunakan untuk meneliti hubungan antara beberapa variabel independen dengan variabel dependen, dan pemrosesan data menggunakan software SPSS (Statistical Product and Service Solution) version 15.0. Hasil penelitian yang diperoleh adalah secara parsial, NPM, ROA, DTA, DER, EPS tidak berpengaruh terhadap Total Return. Secara simultan, NPM, ROA, DTA, DER, EPS tidak berpengaruh terhadap Total Return. Hubungan variabel independen dengan variabel dependen adalah lemah. Kontribusi variabel independen untuk menjelaskan model variabel dependen adalah sebesar 8.4%.Kata kunci: perusahaan manufaktur, bursa efek Indonesia, keuangan dan asar
PENERAPAN PP NO.71 TAHUN 2010 DALAM PELAPORAN AKUNTANSI BELANJA DINAS PEKERJAAN UMUM KOTA KOTAMOBAGU TAHUN ANGGARAN 2014 Kiay Demak, Dedy Kurniawan; Sondakh, Jullie J.; Tangkuman, Steven
JURNAL RISET AKUNTANSI GOING CONCERN Vol 10, No 2 (2015): Going Concern Vol. 10 No.2 Juni 2015
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

After the revision which takes about five years, Government Regulation in 2005 No.24, now is changed to be the Government Regulation in 2010 No.71 concerning Governmental Accounting Standards, also bring changes in standards and mechanisms in Government especially in expenditure statements. The aims of this research are to determine the form of presenting and reporting of expenditure accounting in Public Works Department in Kotamobagu City with the implementation of Government regulation 2010 No.71. This research uses the method of descriptive analysis. The results are in 2013 to 2014, the Public Works Department in Kotamobagu City has not yet applying the Government Regulation 2010 No.71 in presenting of expenditure reports, however it suits with the Government Regulation in 2005 No.24. The differences are placed in expenditure of transactions recording, also in financial statement. It is expected in the next year of budgets, Public Works Department is supposed to be fully guided by the regulation of Ministry of Home Affairs 2013 No.64, and also apply the Government Regulation 2010 No.71 in presenting the financial statement especially for expenditure.
ANALISIS EFEKTIVITAS PEMUNGUTAN PAJAK PENJUALAN ATAS BARANG MEWAH TERHADAP PENERIMAAN PAJAK DI KPP PRATAMA MANADO Sorongan, Fenny Fega Stela; Kalangi, Lintje; Tangkuman, Steven
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 10, No 3 (2015)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.10.3.8442.2015

Abstract

Along with economic development , information technology , social , political , realized that the implementation of the taxation system in Indonesia requires a provision and good manners. Sales Tax on Luxury Goods is a type of tax potential in the reception area is well to state. The object of this study was taken at the Tax Office Primary Manado , to determine the performance of the 2011-2014 effective or less effective. It can be in anlisa on performance Pratama Tax Service office Manado. The purpose of this study was to determine the effectiveness of the collection of Sales Tax on Luxury Goods on receipt. Data that has been processed and analyzed using qualitative descriptive analysis research method. The results of the study addressed that the payment procedure in terms of voting to taxpayer is right in accordance with the law. So level of performance Partama Manado Tax Office Effectively , there are even a few years of very effective . However, the performance should be increased for a given target is no change the decrease in one year, although its realization is achieved. That should have been the target increases each year as well as its realization. Thereby acchieving Performance KPP Pratama Manado can be said effective.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN PENGGUNAAN ANGGARAN TERHADAP EFEKTIVITAS PENERAPAN ANGGARAN BERBASIS KINERJA PADA DINAS PERINDUSTRIAN DAN PERDAGANGAN DAERAH PROVINSI SULAWESI UTARA Sumampow, Melisa; Tinangon, Jantje J.; Tangkuman, Steven
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.12.01.17205.2017

Abstract

Performance-based budgeting is a system of preparation and management of local budgets that are oriented towards the achievement of results or performance. Performance-based budgets are influenced by the competence of human resources, rewards, and budget usage. This study aims to determine the influence of competence of human resources, rewards, and budget usage on the effectiveness of performance-based budgeting. The population of this research is 61 staff of civil servants in North Sulawesi Industry and Trade Service Office. This research uses multiple linear regression analysis method with data management using SPSS 22 for windows application aid. The result of the research shows that (1) human resource competence has positive and significant effect on effectiveness of performance based budgeting, (2) reward, positively and significantly influence to effectiveness of performance budgeting applying, (3) budget utilization have positive and significant influence to effectiveness of application performance-based budgeting.Keywords: Human Resource Competence, Reward, Budget Usage, Performance Based Budget
ANALISIS PENGARUH SISTEM PENGENDALIAN INTERN DAN IMPLEMENTASI SISTEM AKUNTANSI KEUANGAN DAERAH (SAKD) TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI EMPIRIS PADA SKPD KOTA MANADO) Lumintang, Gyshella Smylie; Lambey, Linda; Tangkuman, Steven
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

Local government financial statement made to provide information about financial position and all transactions conducted by local government. A qualified local government financial statement must have relevant, reliable, comparable and understandable characteristics. There are several factors that may affect the quality of local government financial statements, that is, internal control system and financial accounting system of local government. This research was aimed to determine the effect of internal control system and financial accounting system of local government to the quality of financial statements at the local government of Manado City. Respondents of this research were 40 financial management personnel from 10 Manado City SKPD from 168 population of financial management personnel of Manado City SKPD. This research used a quantitative approach, using primary data through questionnaires. The variables in this research is the internal control system and financial accounting system of local government as the independent variables and the quality of local government financial statement as the dependent variable. The data collected were processed using SPSS version 23.0. The statistical methods used to test the hypotheses is multiple linear regression analysis. The results of hypothesis shown that the internal control system has a significant positive effect on the quality of Manado City local government financial statement  while the implementation of financial accounting system of local government has no significant positive effect on the quality of Manado City local government financial statements and internal control system and financial accounting system of local government has a significant positive effect on the quality of Manado City local government financial statement.Keywords : Internal control system, financial accounting system of local government, financial accounting system of local government
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PEMBELIAN SUKU CADANG PADA PT. HASJRAT ABADI SUDIRMAN MANADO Permata, Dana Nastari; Lambey, Linda; Tangkuman, Steven
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

Accounting Information System is a Facility that uses technology designed in presenting the data of a companys information to be considered in a decisions on the companys management activities. The purpose of this study is to determine the application of Accounting Information System in spare parts at PT. Hasjrat Abadi Sudirman Manado by comparing between the theory put forward by the experts with the implementation of the company. The analytical method used is descriptive to look systematically about the spatial flow plot and spare parts purchase invoice. The results of research indicate that accounting information system conducted by PT. Hasjrat Abadi Sudirman Manado has been running well enough. The existence of separation of duties and authority according to work responsibilities of each part related to spare parts purchasing system. PT. Hasjrat Abadi Sudirman Manado has been using computerized system to perform a more effective and efficient repair process. This is not so good in terms of the effectiveness of a purchasing accounting information system.Keywords: Accounting Information System, Purchase, Inventory
ANALISIS ATAS PENERAPAN PAJAK PENGHASILAN PASAL 22 (PENGADAAN BARANG) PADA PT. DANA TABUNGAN DAN ASURANSI PEGAWAI NEGERI (PERSERO) KANTOR CABANG MANADO Bawon, Wulandari Safitri; Tinangon, Jantje J.; Tangkuman, Steven
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.13.03.20539.2018

Abstract

This study aims to determine the application of Income Tax Article 22 to Companies Savings Funds and Insurance of Employee Staff Manado Branch Office and find out whether the application has been in accordance with Regulation of the Minister of Finance No. 34 / PMK.010 / 2017. The type of research used is qualitative research using descriptive analysis technique. The results showed that the calculation used a tariff of 1.5% and paid using electronic SSP to the perception bank appointed by the Minister of Finance. And reporting is done using manual SPT and report it to Tax Office. The calculation, deposits, and reporting of Income Tax Article 22 is not fully in accordance with Regulation of the Minister of Finance No. 34 / PMK.010 / 2017 due to negligence in accounting that resulted in overpayment, and from the company does not issue Tax Assessment Letter More Pay (SKPLB) for SPT correction. Keywords : income tax, procurement, calculation, deposits, reporting
ANALISIS SISTEM INFORMASI AKUNTANSI DALAM PEMBERIAN KREDIT PADA KOPPELOG BULOG MANADO Suwatalbessy, Jessica Brenda; Morasa, Jenny; Tangkuman, Steven
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.21515.2018

Abstract

Accounting information systems are the main formal system in most companies. Accounting information systems have an important role in lending in which companies can see the effectiveness of accounting systems in lending. The aim of the study was to find out how the procedure for granting credit at the Koppelog Bulog Manado. The results showed that the accounting information systems in giving credit to the Koppelog Bulog Manado was quite effective, but it was just that the lack of good quality resources  in Koppelog Bulog Manado was due to the average level of education of employees who were not very skilled in their field.Keywords : Accounting information systems, Procedure for granting, Credit
IPTEKS APLIKASI SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) KEUANGAN PADA BADAN PERENCANAAN DAN PEMBANGUNAN DAERAH PROVINSI SULAWESI UTARA Watulingas, Patricia; Tangkuman, Steven
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.2.02.2018.21797

Abstract

The system in government agencies is very important, in this case regional financial management is realized in the form of a SIMDA (Regional Management Information System) financial application. This system is a simple system for processing data, processing, obtaining, compiling, and storing to produce strategic information. The benefits obtained by the regional government by using the SIMDA regional financial application system are data that has been inputted does not need to be input repeatedly, and if the data inputted back will appear automatically. In the office of the BAPPEDA Regional Management Information System (SIMDA) working on developing to make SIMDA applications related to development, the capacity of local governments in accordance with applicable laws and regulations. To help make SIMDA develop there must be a training effort given so that SIMDA can run efficiently and effectively.Keywords: Financial SIMDA, Financial data management
Co-Authors Bawon, Wulandari Safitri Cristy Soputan David P.E. Saerang Dedy Kurniawan Kiay Demak, Dedy Kurniawan Erwin Budiman Fenny Fega Stela Sorongan, Fenny Fega Stela Fitria Ayu Lestari Niu Harijanto Sabijono Hendra H Herman Karamoy Jantje J. Tinangon Jenny Morasa Jullie J Sondakh Jullie J. Sondakh Jullie Sondakh Linda Lambey, Linda Lintje Kalangi Lumintang, Gyshella Smylie Mahfudli Hamdani Lutfi, Mahfudli Hamdani Naibaho, Friska Nangka, Yubilly M.G.R Permata, Dana Nastari Randy Quido Presley Jacob Rico Darmanto, Rico Rifaldi Josua Muaja, Rifaldi Josua Rima Natalia Tampi, Rima Natalia Sandi Hasudungan Pasaribu, Sandi Hasudungan Sifrid Pangemanan Sifrid S. Pangemanan Sumampow, Melisa Suwatalbessy, Jessica Brenda Tampemawa, Patrycia Vera Tatengkeng Wantah, Kezia Princesa Watulingas, Patricia Winston Pontoh