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INDONESIA
Jurnal Ipteks Akuntansi Bagi Masyarakat
Published by Universitas Sam Ratulangi
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy, Science,
Computer Science & IT Economics, Econometrics & Finance
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Articles 2 Documents
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Search results for , issue " Vol 2, No 02 (2018): JIAM Vol. 2 No. 2 2018" : 2 Documents clear
IPTEKS PENGAJUAN KREDIT BERDASARKAN INFORMASI AKUNTANSI PEMBERIAN KREDIT PADA PT BANK MANDIRI (PERSERO) TBK. AREA MANADO Sumarauw, Ranggy D.F; Gerungai, Natalia Y. T.
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 02 (2018): JIAM Vol. 2 No. 2 2018
Publisher : Jurnal Ipteks Akuntansi Bagi Masyarakat

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Abstract

Indonesian Banking in carrying out its business in economic democracy by using the principle of prudence, the main function of the bank is to collect funds and channel them back to the community. The role of banks in supporting economic activities is quite large because banks provide services in the circulation of money. Whereas from a banks point of view, credit has a strategic position which is one of the necessary sources of money in financing business activities that can be emphasized as the key to life for every human being. Agreement is a legal relationship in the field of wealth based on an agreement between legal subjects one with the other and between them bind to each other so that the law is obliged to implement the agreement agreed upon by the parties and cause legal consequences. By using a qualitative descriptive method from the results of the observation the author describes how the credit application process is carried out and how the crediting procedure is associated with accounting information in the provision of credit in this case to increase crediting at PT Bank Mandiri (persero) Tbk Manado Area. Based on observations the authors suggest that the independent bank must be more careful in making credit terminations so that there will be no bad credit.Keywords: credit applicaton, credit approval
IPTEKS PENGAWASAN TERHADAP REALISASI ANGGARAN DENGAN KONSEP GOOD GOVERNANCE DALAM MENCEGAH PRAKTEK KORUPSI DI DINAS PEKERJAAN UMUM DAN PENATAAN RUANG DAERAH PROVINSI SULAWESI UTARA Tombokan, Andre Feral Adolf; Pangerapan, Sonny
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 02 (2018): JIAM Vol. 2 No. 2 2018
Publisher : Jurnal Ipteks Akuntansi Bagi Masyarakat

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Abstract

Indonesia’s development depends on managing the budget state revenues and expenditures (APBN) therefore the government must be aware and change his character not to work alone without paying attention the interest or aspirations of the community. The purpose of this research is to know the flow or budget process at the public works agency and spatial planning in north Sulawesi province know the concept of good governance in carrying out supervision of realization budget, and to find out good governance in an effort to prevent corruption practices .this research is a qualitative research approach interpretive . the source of data from this study is primary data in the form of direct interviews, documentation and recording. Technique processing and analysis of data, namely the method of comparison by finding answers fundamental answers to cause and effect by analyzing factors the cause of the occurrence or emergence of a particular phenomenon. The result of this study indicate that the flow and budget process is on the PUPRD office in north Sulawesi, the budget planning process starts from conducting infestation field survey, after conducting surveys and data needed has been fulfilled, the budget calculation is carried out after it is entered planned DPA (budget implementation document) budget activities, after the DPA is published, we switch the process of physical implementation of work, including planning, design and so on,the concept of good governance in doing supervision of government budget realization is responsible for optimize the relationship between input and output. For example, for example public works agency, its input in the form of a budget can still be seen in its performance. Control,focused on how to utilize input minimum to produce the desired output that is in accordance with provisions and quality standards set at the time and quantity as which are desired. Keywords : supervision of budget realization

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