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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 2, No 1 (2018): JIAM" : 5 Documents clear
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 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 PENCATATAN DAN PERHITUNGAN PAJAK PENGHASILAN (PPh 21) PADA PT.BANK RAKYAT INDONESIA (PERSERO) Tbk. CABANG MANADO UNIT MALALAYANG Tambingon, Vernando Viki
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.2.1.2018.23524

Abstract

Most of the income state normally came from tax and in that case then state should establish its regulations to control the tax. One regulation is income tax article 21 which is tax for individual income. PT. Bank Rakyat Indonesia is one of banks owned by state or government and established for long age. As PT. Bank Rakyat Indonesia have large business then its employees have taxed with income tax article 21. Till recent, the income tax article 21 for employess is applied correctly and follow the rule of income tax regulations. 
IPTEKS PENERAPAN METODE PENENTUAN HARGA JUAL NORMAL DALAM PENENTUAN HARGA JUAL JASA (STUDI KASUS PADA USAHA PHOTOCOPY GLORIA MANADO) Pontoh, Winston; 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.2.1.2018.23523

Abstract

The role of information technology and competition for the recent era is main trigger for rapid growth of business. In order to win the competition, most of business unit especially for the small medium enterprise their selling price (product or service) as it is the main key to estimate the target profit. The business of photocopy is the simple business with rapid turn over but require high investments. This business have growing fast in Manado City, North Sulawesi. The main problem of this business for Manado City is lower skill of managerial for each owners. Based on method to estimate selling price on photocopy business then return on investment provide better information to establish the service selling price.

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