cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota manado,
Sulawesi utara
INDONESIA
Jurnal Ipteks Akuntansi Bagi Masyarakat
Published by Universitas Sam Ratulangi
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy, Science,
Computer Science & IT Economics, Econometrics & Finance
Arjuna Subject : -
Articles 175 Documents
 1   2   3   4   5 
IPTEKS PERHITUNGAN PENYUSUTAN AKTIVA TETAP MENURUT STANDAR AKUNTANSI KEUANGAN PADA PT. MASSINDO SINAR PRATAMA MANADO Goni, Yuvita M. F; Budiarso, Novi Swandari
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 1 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.1.2018.19641

Abstract

Fixed assets are tangible assets acquired in ready to use or built first, used in the company operations, not intended for sale in the framework of the normal activities of the company and has a useful life more than one year. Depreciation is the process of allocation of the acquisition cost into the applicable cost of deductions in calculating profit. Calculation of depreciation fixed assets according to financial accounting standards using five methods: the straight-line method, declining balance method, sum of the years digit method, service hours method, and the unit of productions method. The purpose of this study was determine the application of methods of depreciation fixed assets according to financial accounting standards in PT. Massindo Sinar Pratama Manado. The applied ipteks method is the calculation of depreciation of fixed assets in accordance with financial accounting standards. The result showed the company uses the straight line method and the declining balance method in calculating depreciation of its fixed assets. PT. Massindo Sinar Pratama Manado should not only perform depreciation calculations in accordance with financial accounting standards but also must be in accordance with the provisions of taxation in order not to need to be done fiscal correction.
IPTEKS PENGHITUNGAN PAJAK PERTAMBAHAN NILAI (PPN) BERBASIS E-FAKTUR (STUDI KASUS PADA PT. BERKAT REHOBOT) Lumikis, Riri I. C.; Ilat, Ventje
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 1 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.1.2018.19937

Abstract

The applied of knowledge, technology, and art about determining the Value Added Tax (VAT) is very important for a company so not over the government regulations. The company need to know how to determine Value Added Tax (VAT) in case of calculating, recording, and reporting especially while using a system called e-Faktur. PT. Berkat Rehobot is the object for this study in term to give a good example for most of other companies about how to determine Value Added Tax (VAT) in Indonesia according to government regulation number 42 in year 2009 especially with Director General of Tax Regulation No. PER-16 / PJ / 2014.
IPTEKS BAGI MASYARAKAT PERENCANAAN PAJAK JANGKA PENDEK Mokoginta, Mia Istiana; Budiarso, Novi Swandari
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 1, No 1 (2017): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.1.1.2017.19639

Abstract

Small business enterprise have a significant contribution for Gross Domestic Product (GDP), however small business enterprise have a lack of manajerial skill, limited funds and marketing. Biji Merah Coffee and Roastery is a small business enteprise at Kota Kotamobagu, Bolaang Mongondow, coffee house that provide  coffee, chocholate dan green tea. This coffee house has not implement short profit planning for operating activity.  The aims of this research is to increase financial management of small business enterprise coffee house, particularly to estimate future revenues, costs and profit with Cost Volume Profit (CVP) analysis.  to plan future levels of operating activity. Method implemented with discourse and trained.
IPTEKS PENGENDALIAN INTERN ASET TETAP PADA PT. LUMBUNG BERKAT INDONESIA Makaluas, Jesella Lourina; Pontoh, Winston
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 1 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.1.2018.19640

Abstract

PT Lumbung Berkat Indonesia, as a company entity engaged in construction, of course, this company has various types of fixed assets. The Company's fixed assets should be secured by means of internal controls of fixed assets that will oversee, control costs incurred to acquire fixed assets, increase or extend the fixed asset's useful life and increase operational contribution and productive capacity of fixed assets in order to safeguard the company's property. Based on the research that has been done at PT Lumbung Berkat Indonesia and the existing discussion, the conclusion that can be taken is that the internal control of fixed assets will run efficiently if the points that exist in the elements of control environment, risk assessment, control activities, related information , and monitoring has been well executed amongst companies to perform physical matching of fixed assets, appropriate division of functions and responsibilities, separating expenditures of income and expenses, following insurance against fixed assets, creating audit committees and implementing the abolition and disposal of fixed assets. Suggestions for better companies to explore the knowledge and application of internal control of good fixed assets for corporate activities to run effectively and efficiently and the presentation of financial statements and information about the company's fixed assets is accurate and reliable.
IPTEKS PENGENDALIAN INTERN TERHADAP ASET TETAP DAN PERSEDIAAN DI KANTOR OTORITAS JASA KEUANGAN / KOJK PROVINSI SULAWESI UTARA, GORONTALO DAN MALUKU UTARA Nani, Siti Sakina; Pangemanan, Sifrid S.
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.2.02.2018.21598

Abstract

Otoritas Jasa Keuangan (OJK) is independent institution that performs duties and function of supervision in financial sector industry. This institution also does not escape from the use of fixed assets and inventories. The procurement of fixed assets depends on a certain nominal with recognition based on a positive list in accordance with the internal provisions applicable in the OJK. Internal control in the management of fixed assets and inventory is needed, so as to encourage the productivity of the operational performance of the OJK. Based on the research that has been done, internal control will run effectively and efficiently if it refers to the points in coco internal control, namely objectives, commitment, capability and supervision and learning. The results of this study are suggested to use the FIFO method in terms of structuring inventory so that the possibility of non-use / damaged goods becomes smaller.
IPTEKS FAKTOR – FAKTOR YANG MENGHAMBAT PROSEDUR PENERBITAN SURAT TAGIHAN PAJAK OLEH ACCOUNT REPRESENTATIVE DI KANTOR PELAYANAN PAJAK PRATAMA MANADO Pangau, Natasha Rianny; Tinangon, Jantje J.
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.2.02.2018.21614

Abstract

Indonesia has implemented a system where taxpayers can calculate, self-report and  pay their tax liability. Unfortunately, there is still a lot of taxpayers who intentionally neglecting their tax obligation and this thing can bring disadvantages to the country. In this case, a tax collection letter will be issued by an Account Representative who has the right to supervise the taxpayer. Apparently there are several factors that retarding the issuance of the tax collection letter. The purpose of this study was to identify the factors that retarding the issuance of the tax collection letter by an Account Representative. Based on the study that has been done, there are three factors that retarding the issuance of the tax collection letter: (1) inaccurate data, (2) networking issues, (3) the amount of taxpayers is not comparable to the amount of the Account Representative in KPP Pratama Manado. Suggestion for KPP Pratama Manado is to fix the inaccurate data & networking issues and to improve the performance.
IPTEKS LAPORAN ARUS KAS SEBAGAI PENGUKUR PENILAIAN KINERJA KEUANGAN PADA PT. BANK SULUTGO Kakasih, Gita Gabriella; Kodong, Tessa Isabel; Mawikere, Lidia M.
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.2.02.2018.21681

Abstract

PT. Bank SulutGo Headquarters is located at Jl. Sam Ratulangi no.9, north wenang, wenang, Manado City, North Sulawesi. Which was established on March 17, 1961 with the name of the Central North Sulawesi Regional Development Bank, on April 14, 1999 the regional development bank changed its name to PT. Bank Sulut, and September 23 2015 changed to PT. North Sulawesi Gorontalo regional development bank (PT. Bank SulutGo).In general, companies only think of big and fast profits by doing anything to achieve the desired target of the company, without thinking about the impact in the future. But gradually the company must realize that every activity must be carried out with a mature calculation taking into account the risks that must be faced. Financial performance is an analysis conducted by the company to find out where the operational activities are by using the rules in financial implementation effectively and efficiently. In this case the cash flow report at PT. Bank SulutGo has been running effectively and efficiently, so that the company can be more advanced in the future can be used as input for the company the need for efficiency to avoid undesirable things such as avoiding losses and also reducing unused cash.Keywords: cash flow statement, financial performance
IPTEKS PENINGKATAN LABA PADA PT. BANK RAKYAT INDONESIA (PERSERO) TBK Purba, Yelfindi; Ilat, Ventje
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.2.02.2018.21740

Abstract

Technological advances affect all aspects of life today, not least in the financial sector, namely banking. Banks are one of the institutions that affect the economy, banks also help people in managing their finances. For this reason, the writing of this article aims to see the bank’s business as a customer centered trust business, in utilizing technological advancement to improve the efficiency of operational activities and service quality, and competitiveness which also includes increasing the number of customer so as to reduce operating costs which will ultimately increase profits bank.Keywords: technology advancement, banking profit
IPTEKS SISTEM INFORMASI MANAJEMEN DAERAH KEUANGAN PADA BADAN PERENCANAAN, PENELITIAN DAN PENGEMBANGAN DAERAH (BAPELITBANGDA) KOTA MANADO Wantah, Kezia; Lintong, Diana
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.2.02.2018.21793

Abstract

The Regional Planning, Research and Development Agency (BAPELITBANGDA) of Manado City is a regional work unit that has the task of assisting the Mayor in determining policies in the area of development planning in the region as well as evaluating and implementing them. To facilitate financial management in local government organizations, BAPELITBANGDA implements SIMDA in its financial management system. SIMDA Finance is an application program developed by the Financial and Development Supervisory Agency (BPKP), where the purpose of developing SIMDA applications is to accelerate the process of regional financial management. The SIMDA Financial application to BAPELITBANGDA has helped in managing and administering its financial data. Keywords : Implementation of SIMDA, Financial SIMDA
IPTEK FAKTOR-FAKTOR YANG MEMPENGARUHI PROSES PENYELESAIAN PIUTANG NEGARA OLEH PUPN DI KPKNL MANADO Wuwungan, Gabriela Thalia; Rawis, Sanchia Darlene; Tirayoh, Victorina Z.
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.2.02.2018.21640

Abstract

Accounts receivable is an accounting transaction for billing consumers who are indebted to a company, an organization, or maybe to someone for goods or services that have been obtained through sales. This State's receivables occur when a person, entity or company enters into an agreement in the form of the obligation to pay to the state or body formed by the state. Management of state receivables, in the initial stages, is settled first by each institution / agency or resolved on its own internally. If the management has been handled internally but is not successful, then the receivables must be submitted to the state receivables management committee for follow-up. Procedure for managing accounts receivable is part of the process of settlement of accounts receivable. The management of this State receivable is carried out if the debtor institution or agency cannot be resolved internally. There are factors that influence and even hamper the completion of the process, including: (1) incomplete data from the debt guarantor, (2) no collateral, (3) efforts from debt insurers are not running well.Keywords : State Receivables, PUPN

Page 1 of 18 | Total Record : 175

 1   2   3   4   5 

Filter by Year

2017 2021


Reset
Filter By Issues
All Issue Vol 5, No 2 (2021) Vol 5, No 1 (2021) Vol 4, No 2 (2020) Vol 4, No 1 (2020): JIAM Vol 3, No 2 (2019): JIAM Vol 3, No 2 (2019): JIAM Vol 3, No 1 (2019): JIAM Vol 3, No 1 (2019): JIAM Vol 2, No 02 (2018): JIAM Vol. 2 No. 2 2018 Vol 2, No 2 (2018): JIAM Vol 2, No 2 (2018): JIAM Vol 2, No 1 (2018): JIAM Vol 1, No 1 (2017): JIAM More Issue