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All Journal JURNAL RISET AKUNTANSI DAN AUDITING Sinergitas Multidisiplin Ilmu Pengetahuan dan Teknologi (SMIPT) Balance : Jurnal Akuntansi dan Manajemen Jurnal Akuntansi Manado (JAIM)
Pricilia Joice Pesak
Universitas Negeri Manado
Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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Journal : Jurnal Akuntansi Manado (JAIM)

 1 
Evaluasi Penyajian Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Keuangan Entitas Tanpa Akuntabilitas Publik Pada Perusahaan Daerah Air Minum Kabupaten Maluku Tenggara Regina Redemta Ohoiwai; Andrew Marunduh; Pricilia Joice Pesak
Jurnal Akuntansi Manado (JAIM) Volume 3. Nomor 3. Desember 2022
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (195.146 KB) | DOI: 10.53682/jaim.vi.3191

Abstract

The purpose of this research is to evaluate the presentation of financial statements based on the Financial Accounting Standards of Entities Without Public Accountability at the Regional Water Company of Southeast Maluku Regency. The method used in this research is descriptive research with a qualitative approach. The results of this study are that the Southeast Maluku Regency PDAM has presented financial statements in the form of balance sheets, profit/loss reports, reports of changes in equity, cash flow statements, and notes to financial statements. However, the balance sheet and profit/loss report are not fully in accordance with SAK ETAP because PDAM Kabupaten Maluku Tenggara does not include several posts or items in it, while the statement of changes in equity, cash flow statement and notes to financial statements are in accordance with SAK-ETAP.
PENGARUH SELF ASSESSMENT SYSTEM DAN KEADILAN TERHADAP TINDAKAN TAX AVOIDANCE Jein Tamaela; Tinneke Evie Meggy Sumual; Pricilia joice Pesak
Jurnal Akuntansi Manado (JAIM) Volume 4. Nomor 1. April 2023
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (188.815 KB) | DOI: 10.53682/jaim.vi.4291

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Self assessment System dan Keadilan Terhadap Tindakan Tax Avoidance di Kabupaten Minahasa, penelitian ini menggunakan metode kuantitatif. Metode pengumpulan data menggunakan Kuesioner dan Dokumentasi. Teknik pengambilan sampel menggunakan teknik Sampling jenuh yaitu, penentuan sampel bila semua anggota populasi digunakan sebagai sampel. Teknik analisis data menggunakan regresi linear berganda. Penelitian ini menunjukkan bahwa self assessement system berpengaruh negatif dan signifikan terhadap tax avoidance dalam membayar pajak restoran, keadilan berpengaruh positif dan signifikan terhadap tax avoidance dalam membayar pajak restoran, serta self assessment system dan keadilan secara simultan berpengaruh terhadap tax avoidance. Pengaruh self assessment system dan keadilan berpengaruh terhadap tax avoidance dalam membayar pajak restoran sebesar 28,72% sedangkan sisanya sebesar 71,28% dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini.
Co-Authors Andrew Marunduh Hendrik Gamaliel Jein Tamaela Jullie J Sondakh Karundeng, Frandy Efraim Fritz Regina Redemta Ohoiwai Tarida Elisa Butarbutar Tarida Elisa Butarbutar Tinneke Evie Meggy Sumual