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Rundengan, Fanda
Jurnal Ipteks Akuntansi Bagi Masyarakat
Computer Science & IT Economics, Econometrics & Finance

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IPTEKS UPAYA PENINGKATAN HASIL PENERIMAAN PAJAK BERDASARKAN EFEKTIVITAS PELAKSANAAN PEMERIKSAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA MANADO Karaseran, Grefis; Rundengan, Fanda
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.2.02.2018.21760

Abstract

In the economy in Indonesia alone taxes have a very vital role. Indonesia itself adheres to the self assessment system, this opens a gap for taxpayers to act dishonestly. Therefore the Directorate General of Taxes is obliged to carry out administrative supervision as well as through tax audits. The purpose of the tax audit is to test compliance with the obligations of taxpayers. The research method used was descriptive research based on SP2 and SKP data from Manado Primary Tax Office. Based on three years, namely from 2014, 2015, and 2016 the percentage level of SP2 examination effectiveness is always on a very effective criterion, but in the next two years, from 2017 and 2018, the percentage level of SP2 examination effectiveness has decreased which is in the less effective criteria. Based on SKP data for the past 5 years, the level of acceptance has not been effective because it has reached the set target.Keywords : Effectiveness, Tax Audit, Tax Revenue
IPTEKS OPERASIONALISASI PENGGUNAAN APLIKASI LED (LOSS EVENT DATABASE) PADA PT BANK SULUTGO CABANG PEMBANTU BAHU Samsudin, Mahdiani Erita; Rundengan, Fanda
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.2.02.2018.21672

Abstract

PT bank SULUTGO is one of the companies who are moving in the banking field. One of the best ways to know every branch of branch from pt bank sulutgo is applying the database loss event that may be able to help the process of walking way with good conditions. Application loss event database (LED) is a web-based application used to help banks in inventory of losses damaged or needed by banks and the potential of bank losses and planning of risk response related to operational risk management. Trusted operations.Data of losses are very important for connecting bank risk estimates to experiences of loss with risk management and control decisions.Keywords : Application Loss Event,Risk And Control Decisions Management
IPTEKS PENGENDALIAN SISTEM PENCATATAN PERSEDIAAN PADA PT BERLIAN KHARISMA PASIFIK Lambidju, Nona Erlita; Rundengan, Fanda
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.2.02.2018.21683

Abstract

PT. Berlian Kharisma Pasifik is a limited liability company engaged as a distributor of Pertamina lubricants. Therefore this company has inventory which is a major part of supporting the company's operations. Based on research conducted at PT. Berlian Kharisma Pasifik, the conclusion that can be taken is that corporate control must be maximized to minimize the risks that may occur in inventory management. There are a number of points that can help companies control inventory, including inventory storage management by setting appropriate operational standards, conducting inventory operations and checking inventory regularly, and using technology and software to manage inventory. Suggestions for companies to further optimize company inventory control need to pay attention to data collection and inventory recording systems. Companies can use special or manual software with MS. Superior. And the most important is discipline in recording the entry and exit of goods and always records for the stock of items that are damaged or lost, encoded and recorded properly and neatly.Keywords: Inventory Recording System, Inventory Management
Co-Authors Karaseran, Grefis Lambidju, Nona Erlita Samsudin, Mahdiani Erita