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

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EVALUASI PROSEDUR PEMUNGUTAN DAN PENERAPAN AKUNTANSI PAJAK HOTEL PADA BIG FISH HOTEL MANADO Rotinsulu, Glenn; Sabijono, Harijanto; Walandouw, Stanley Kho
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.13.02.19069.2018

Abstract

In increasing the number of members in tax revenue, the government is always trying to find objects of taxes that can contribute to the achievement of tax revenue. Hotel tax is one part of local taxes that have the potential to continue to grow along with support issues such as services, development and tourism in regional development policies. This study aims to evaluate the procedure of collection and application of hotel tax accounting conducted at Big Fish Hotel Manado. The type of research used in this study is descriptive qualitative research. The results of this study indicate that the implementation of hotel tax collection procedure at Big Fish Hotel Manado is in accordance with Manado City Local Regulation Number 2 Year 2011 on Regional Tax and for hotel tax accounting record has been in accordance with Statement of Financial Accounting Standards (PSAK) No. 23 on Revenue.Keywords : hotel tax collection, hotel tax accounting, local tax, PSAK No. 23
PENERAPAN SISTEM DAN PROSEDUR UANG PERSEDIAAN PADA BADAN PERENCANAAN PENELITIAN DAN PENGEMBANGAN KABUPATEN MINAHASA SELATAN Rahayu, Magfirah S.; Manossoh, Hendrik; Walandouw, Stanley Kho
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.12.2.17482.2017

Abstract

Public estimate is a planning tool as well as local financial control, the execution of expenditure by local government to do an activity must be accounted by PPTK (Activity Technical Management Officer) on a timely basis. Fundamentally, Money Inventory (MI) can only be provided to finance the operational payment needs of the work unit, in the process of absorption of APBD, fund cash disbursement used is a Money Inventory (MI) accounting system in the form of Replace Money (RM), This study aims to evaluate the implementation of System and Inventory Money Prosedur at the planning, Reasearch and Development Agency of South Minahasa Regency throught descriptive analysis method collected by means of  observation and interview. Based on the results of research implementation of system and money inventory procedures has been done effective way means it has been done effective way means it has been in accordance with the theory of accounting system and existing rules include related functions and documents used.Keywords: Procedure, Money Inventory, Replace Money
ANALISIS PERLAKUAN AKUNTANSI PERALATAN KANTOR DAN AKTIVA TETAP PADA PT. ASTRA SEDAYA FINANCE Maatuil, Andika Prianto; Kalangi, Lintje; Walandouw, Stanley Kho
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.12.2.18616.2017

Abstract

Business world is growing rapidly now requires every company or business entity to be more active in berkompetitif and continue to strive to achieve goals that have been set. The main goal of the company is to create maximum profit to increase the company's growth. Fixed assets are one of the main parts of the company's large and depreciated assets in an accounting period. The objective of this research is to know the accounting treatment of fixed assets in compliance with PSAK No. 16 Year 2015 at PT. Astra Sedaya Finance Manado. The type of research that is done is descriptive research. Based on the results of research conducted, the company set the acquisition price for fixed assets sometimes does not occur uniformity for the acquisition price of fixed assets, the management company has never done or acknowledge the decline and write-off of fixed assets while the method of depreciation is done every year against all types of assets using straight-line depreciation method consistently each year by applying the straight-line method and not deviating from generally accepted accounting standards and any purchase of fixed assets for the operations of the company are recorded at historical cost as the basis for measuring its fixed assets.Keywords : Depreciation, Fixed
PENGARUH INTEGRITAS DAN KREATIVITAS KONSULTAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Katuuk, Djuliana; Manossoh, Hendrik; Walandouw, Stanley Kho
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.12.2.17383.2017

Abstract

Taxes have a major influence on state revenues. With the tax system in Indonesia is considered to have a high complexity of the number of regulations that often change from time to time make taxpayers need other parties to conduct self assessment system that is tax consultant. Tax consultants as professionals who offer services in the field of taxation should have the creativity in this case solves the problem of taxation of clients but cannot be separated from it must be integrity according to ethical principles.The purpose of this study is to determine the influence of the integrity and creativity of tax consultants simultaneously and partially to taxpayer compliance. Respondents in this study are taxpayers users of tax consultant services in Manado. Analytical technique in this study using multiple regression analysis using quantitative data with survey approach using questionnaires research instrument with the sample used as much as 48 respondents. Based on the statistical test, the results of this study indicate that the tax consultant's integrity and creativity of tax consultants simultaneously and partially have an influence on taxpayer compliance. So it can be concluded Tax Consultant has influence in improving taxpayer compliance.Keywords : Integrity, Creativity, Tax Consultant, Taxpayer Compliance
EVALUASI PENYUSUNAN ANGGARAN DAN KINERJA KEUANGAN DI KECAMATAN SONDER KABUPATEN MINAHASA Pangalila, Chelsea; Elim, Inggriani; Walandouw, Stanley Kho
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.12.2.18006.2017

Abstract

Budget is a blueprint of the existence of a State and is a future directive. The Local Government Budgeting Process should be a benchmark for achieving the expected performance, so that regional budget planning should be able to clearly describe the performance objectives. With the preparation of a good budget, can be easily obtained information in decision-making. Local governments are responsible for the management of local finances. In the implementation of regional financial management, the regional head holds the general power obliged to carry out in accordance with the Rules that have been determined. In order for the implementation of local financial management carried out in an orderly and obedient to the applicable legislation. The purpose of this research is to know how the process of budget preparation and how the financial performance in Sonder District of Minahasa regency. Data collection method used is qualitative descriptive analysis that is by describing the preparation of budget and financial performance of local government in subdistrict sonder. The results of the research show that the process of Budgeting Process in Sonder District starts from the preparation of the Local Government Work Plan (RKPD), KUA / PPAS up to the Working Budget Plan of Local Government Work Unit (RKA-SKPD) Then presented to the Implementation Document of the Budget of Work Unit of Regional Region (DPA-SKPD). Budgeting and financial performance of local government in Kecamatan Sonder is quite effective. where the budgeting is done using the Planning, Programming, and Budgeting System (PBBS) approach, and the financial performance in the preparation of the budget goes well despite the delay but the implementation is still good and under control. This can be seen from how the process of preparing the budget and strategic plans that are set in the long term.Keywords: Budget Drafting Process, Financial Performance
EVALUASI PENERAPAN SISTEM PENGENDALIAN INTERN PERSEDIAAN BARANG DAGANGAN PADA TOKO MAHKOTA DIESEL MANADO Samuna, Juwita Natalia; Sabijono, Harijanto; Walandouw, Stanley Kho
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.12.01.17282.2017

Abstract

Internal control system is a way or system that can prevent the occurrence of irregularities in the company. Internal control system of the inventory aims to protect the company's assets from theft. The research object is taken at the Manado Diesel Crown Store is one of the stores in Manado that runs the business by selling machines and spare parts. This study aims to evaluate the effectiveness of the application of internal control system merchandise inventory at Diesel Manado.The method of analysis used in this research is descriptive qualitative analysis method. Based on the results of internal control inventory of merchandise inventory at Manado Diesel Crown Store, then in the control environment that occurs in the company, there is a double position between the sales and the warehouse. In the accounting system, the documents used are not serial number printed. In control procedures, authorization system is only on certain transactions.Keywords: internal control system, merchandise inventory
EVALUASI PENGAKUAN, PENGUKURAN, PENCATATAN DAN PELAPORAN AKTIVA TETAP MENURUT PP NO. 71 TAHUN 2010 PADA DINAS KOPERASI DAN UMKM PROVINSI SULAWESI UTARA Najoan, Getruida Neni Revina; Tinangon, Jantje J.; Walandouw, Stanley Kho
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.13.02.19117.2018

Abstract

Fixed assets have significant contributions to governance. In the government's balance sheet, the fixed assets account is a significant and material account. fixed assets are considered important to support the implementation of government functions in terms of service to the community. Therefore, accounting treatment in the case of recognition, measurement, recording and reporting of fixed assets must comply with SAP. The purpose of this study is to evaluate whether the recognition, measurement, recording and reporting of fixed assets at the Department of Cooperatives and SMEs North Sulawesi Province is in accordance with Government Regulation No. 71 of 2010. Research Methods used are descriptive whose purpose each data collected analyzed then drawn conclusions and the type of research used is qualitative descriptive. The results showed that the recognition, measurement, recording and reporting of fixed assets Department of Cooperatives and SMEs North Sulawesi Province has been in accordance with Government Regulation No. 71 of 2010.Keywords: Recognition, Measurement, Recording and Reporting, Fixed Assets, Governmental Accounting Standards
ANALISIS TINGKAT PERPUTARAN PIUTANG USAHA TERHADAP LAPORAN ARUS KAS OPERASI PADA MANADO QUALITY HOTEL Sangka, Sallyritna; Elim, Inggriani; Walandouw, Stanley Kho
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.13.02.19111.2018

Abstract

Cash flow is the amount of cash flowing in and out of a company within a certain period. The problem raised in this research is how the impact of receivable turnover rate to operating cash flow statement. The method used by researchers using qualitative data. The result of the research shows that the effort of account receivable billing in the year 2015-2016 the worse the billing rate of the accounts receivable and the company need activities that lead to the effort of return of receivables seriously and pay attention to credit sales in order to stay according to established procedure and calculation analysis of cash flow ratio every period necessary to assess the effectiveness of the company's financial statements. Based on the results of research activities of operating cash flow in 2015 of Rp. 2,564,064,056 which means for receivable turnover (RTO) 1.10 times that has exceeded the target company and in 2016 for operating cash flow of Rp. 2,944,637,164 which means for receivable turnover (RTO) 0.89 times so it can not reach the target company.Keywords: Accounts Receivable, Receivable Turnover, Operating Cash Flow
PENGARUH CURRENT RATIO, NET PROFIT MARGIN DAN EARNING PER SHARE TERHADAP HARGA SAHAM DI BURSA EFEK INDONESIA (Studi Kasus pada Sub Sektor Food and Beverages) Faleria, Rondonuwu Ester; Lambey, Linda; Walandouw, Stanley Kho
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.12.2.17483.2017

Abstract

With the Indonesia Stock Exchange (IDX), every company's activity in the capital market will make it easier for investors to see the company's financial performance reflecting the financial condition of each reporting company. The capital market becomes an alternative for investors and shareholders to invest funds into companies that are registered on the Indonesia Stock Exchange (IDX). This study aims to examine the influence the variable Current Ratio, Net Profit Margin and Earning Per Share simultaneously and partially to stock prices. The samples in this research are 13 Food and Beverages companies listed in Indonesia Stock Exchange. Results that company financial performance measured by Current Ratio, Net Profit Margin and Earning Per Share do not have significant effect to stock price. t test concluded that the variable of Current Ratio, Net Profit Margin and Earning Per Share do not have significant effect to stock price in manufacturing company of Food and Beverages sub sector. Keywords: Current Ratio, Net Profit Margin, Earning Per Share, Stock Price.
ANALISIS APLIKASI E-REKON-LK TERHADAP REKONSILIASI LAPORAN KEUANGAN PADA KANTOR WILAYAH DIREKTORAT JENDERAL PERBENDAHARAAN NEGARA PROVINSI UTARA Oflagi, Jean Gabril; Manossoh, Hendrik; Walandouw, Stanley Kho
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.13.02.19929.2018

Abstract

In order to realize an effective, efficient, accurate, accountable, and transparent Central Government Financial Report, Online Reconciliation System is required to ease the Local Government, The State Ministry/Institute and Regional Office of General Directorate of Budget Financing. This study aims to investigate the process of reconciliation using the electronic reconciliation aplications (e-Rekon-LK). Research method used in this study is descriptive analysis method. This research stated that electronic reconciliation based on website application makes the reconciliation process easier where the financial statement only exist at the lowest level between Local Government and Treasury Office that conducts to all the financial data transactions to fulfill the effectiveness and efficiency, also the accountability and transparency in financial statement. However, it has some obstacles where people doesn’t really understand and being precise in doing it and also because of the internet in some places is not working properly.Keywords : Reconciliation, e-Rekon-LK
Co-Authors Anggraini, Ni Luh Putu Anggreyni Gumolung Anis, Valencia Matthew Anjali, Andini Brando Kaunang, Brando Brenda Tirie, Brenda Christi, Kodoati N. Claudia, Salibana Sharon Debora David Paul Elia Saerang Fajriansyah, Yudi Faleria, Rondonuwu Ester Fernando, Ida Bagus Putu Frasawi, Jusuf Habel Goni, Lesli Mersi Grace B. Nangoi Grace Nangoi Harijanto Sabijono Hasna Rahim Hendrik Manossoh, Hendrik Herman Karamoy Hunta, Aldi Andrew Inggriani Elim Iroth, Natasia Ivana Marghareta Londorang Jantje J. Tinangon Jantje Tinangon Jecklein, . Jenny Morasa Jullie J. Sondakh Kaligis, Billclin Karuniawan, Steven Katuuk, Djuliana Kenap, Rebecca Angeline Lijow, Trifena F. Linda Lambey, Linda Lintje Kalangi Maatuil, Andika Prianto Mamahit, Ryan Yngwie Mandagi, Junisa Maruf, Juniarti Melisa Maruf, Juniarti Melisa Melissa Olivia Tanor, Melissa Olivia Meryll Michelle Makatengkeng Najoan, Getruida Neni Revina Nancy Ticoalu Nangoi, Grace B Nefriani Ester Sandag Novita Lalensang Oflagi, Jean Gabril Pangalila, Chelsea Pangemanan, Hendrik Ricart Patta, Antony Rendy Pontoh, Winston . Powa, Yudhi Rahayu, Magfirah S. Rahman, Magfirah Rakian, Regina B. T. Rantung, Sarah Evangelista Rotinsulu, Glenn Rungkat, Putri Oktwentysi Felisiany Sambuaga, Mia M. Samuna, Juwita Natalia Sangka, Sallyritna Selvina Sitorus Sifrid Pangemanan Sifrid s Pangemanan Sila, Iswandy K. Sri Wardana Saleh Mangkona, Sri Wardana Saleh Tampang, Elisabeth Tangkere, Marcho Rivelino Theo, Jordi Treesje Runtu Tumbel, Deisy M. Tumbel, Gilbert Ayub Tumbol, Olivia A. Turangan, Veren Tinesia Ulfiyati, Ulfiyati Wala, Tirsa Rosiana Lini Widjaja, Prielly Natasya Kartini