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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
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue "Vol 1, No 1 (2017): JIAM" : 5 Documents clear
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 PENGELOLAAN DANA DESA PADA DESA TUMALUNTUNG KECAMATAN KAUDITAN Sondakh, Jullie J.; Nangoi, Grace B.; 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.1.1.2017.23520

Abstract

Providing greater opportunities for villages to manage their own governance and equitable development implementation, with the enactment of Law Number 6 of 2014 concerning Villages, it is hoped that the village government will be more independent in managing the government and various natural resources, including financial management and wealth belonging to the village. This service aims to provide understanding to village officials about the cycle of village financial management, which starts from the planning and budgeting stages; implementation and administration; to reporting and accountability of village financial management. The specific target of this service is the making of the APB Village Implementation Realization Report and the APB Village Implementation Realization Accountability Report. In order to achieve this goal, this service uses lecture methods and technical training. Lecture to provide an initial understanding of village financial management, while technical training is training in preparing reports on the realization of village funds and accountability reports on the realization of village APB. The service plan was carried out with a preliminary survey to find out about village problems, in connection with the management of village funds, after which they conducted discussions with village leaders to collaborate, then preparation of materials and training to be presented to the village government.
IPTEKS PENGHITUNGAN PAJAK PENGHASILAN PASAL 21 BAGI PENGUSAHA KECIL BERDASARKAN PERATURAN MENTERI KEUANGAN REPUBLIK INDONESIA NOMOR 162/PMK.011/2012 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.1.1.2017.23519

Abstract

Tax used by government for financing all operational to develop the state. Income tax article 21 is the one of tax usually for individual which is most important income for state. The most problem for income tax article 21 is miscalculation for most of individual as taxpayer. The application to calculate the income tax article 21 for this study is regulation of Finance Ministry of Republic of Indonesia number 162/PMK.011/2012.
IPTEKS PERHITUNGAN POTENSI PENERIMAAN PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN MINAHASA UTARA Christian, Pongtuluran Andri
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.1.1.2017.23522

Abstract

The implementation of autonomy for the local government drive the efforts to explore their own financial resources and potential tax revenue. The local government has authority, rights and obligation to manage finance,  infrastructure and human resource. It is important for local government to find out the tax potency to set a revenue target for next period, as a part of government planning. The method used is calculating the potential of hotel tax revenues to Local Own Source Revenue (PAD) in North Minahasa Regency. The technique applied is calculating the increase in the realization of potential hotel taxes each year and the average rate of increase in hotel tax potential. After calculate  the Increase in Realization of Each Year, and the average rate of increase, the result of potential hotel tax in North Minahasa Regency. is Rp. 3,285,398,969,531.2. at 2016.
IPTEKS PENGHITUNGAN TINGKAT PENGEMBALIAN YANG DIHARAPKAN ATAS SAHAM BIASA Pontoh, Winston
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.1.1.2017.23521

Abstract

Most of investors normally expect optimum return for their investments especially for stock investment, In objective to get optimum return then the investors should know how much the required rate of return for each stock that they want to invest. As the applied science, this study shows that Capital Asset Pricing Model can estimate the required rate of return for investors as the information for them to take investment decision. This study uses one public firm listed in Indonesia Stock Exchange in period of 2015 as the sample to estimate its required rate of return. This study shows that the risk free rate, market return, and stock beta are the main keys for estimating the required rate of return in application of Capital Asset Pricing Model.

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