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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 137 Documents
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Search results for , issue "Vol 2, No 2 (2018): JIAM" : 137 Documents clear
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
IPTEKS PENGENDALIAN INTERN KAS PADA PT. PLN (PERSERO) UNIT INDUK PEMBANGUNAN SULAWESI BAGIAN UTARA Taogan, Gloria; Runtuwene, Astrid; Abuno, Malindah; Elim, Inggriani
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.2.02.2018.21731

Abstract

Internal control is a system that can affect by human resources and information technology systems, which are designed to help companies achieve certain goals or objectives. Where the dimensions of scope are increasingly large and complex, causing management is no longer visible directly within the company. Cash greatly affects transactions in the company because cash is the most current assets and almost every transaction with outside parties always affects cash, then a good system of internal cash control is applied. Internal cash control, which is one way to maintain the company's cash is not misused. Internal cash control is one of the main internal elements of the company that needs serious attention. PT. PLN (Persero) UIP SULBAGUT is a company that controls the construction and management of plant construction and network activities and implements construction administration by acting as the owner's representative to produce quality power plants and networks that are ready to operate through the development of effective, efficient and appropriate processes for achieve performance targets.Keywords: Internal control system, COSO, Cash, PT PLN (Persero) UIP SULBAGUT
IPTEKS PROSEDUR PENARIKAN ASET TETAP BERWUJUD PADA PT. PLN (PERSERO) UP3 MANADO Simanjuntak, Lucyana Aprillya; Mamontoh, Dewi Larasati; Afandi, Dhullo
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.2.02.2018.21779

Abstract

PT. PLN (Persero) Manado UP3 is one of the State-Owned Enterprises that is engaged in services, the purpose of which is to try to provide electricity in sufficient quantities and quality to regulate the burden of various places. This electricity supply is sought to provide services to the community, namely as a production infrastructure and as a fulfillment of people's daily needs. The problems studied in this study are: 1) What is the procedure for withdrawal of Fixed Assets at PT. PLN (Persero) Manado UP3, the observation of this study are: 1) To find out how the procedure of delivering tangible fixed assets at PT. PLN (Persero) Manado UP3. The object of this research is PT. PLN (Persero) Manado UP3. Data retrieval is done by means of documentation and interviews at PT. PLN (Persero) Manado UP3. The results of the observation show that in practice the Procedure for Withdrawing Fixed assets at PT. The PLN (Persero) Manado UP3 is not good because of the long period of determination and responsiveness of the officers, which takes a long time. It would be better if in the procedure of managing fixed assets at PT. PLN (Persero) Manado UP3 is more responsive and the decline in its determination is accelerated.Keywords: procedure, fixed assets
IPTEKS PERHITUNGAN PAJAK PENGHASILAN (PPh) PASAL 21 UNTUK TAMBAHAN PENGHASILAN PEGAWAI NEGERI SIPIL DI DINAS TENAGA KERJA KOTA MANADO Mumu, Ablessy; Latulola, Anatasya; Rondonuwu, Sintje
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.2.02.2018.21720

Abstract

In improving the quality and performance of civil servants in government agencies, a rule is made regarding the addition of employee income which is income outside of salary which must be subject to income tax  article 21. This research aims to examine the calculation of income tax article 21 for civil servants civil in Dinas Tenaga Kerja Manado society is in accordance with applicable regulations, also aims to add insight into aspects of taxation, especially in calculating income tax article 21. The method used is representative of the quantitative data obtained from the object of service. While the technique of application is to collect quantitative data in the form of numbers and calculations, then based on these data testing is done in order to convince a theory issued.Keywords : Income tax, Additional income
IPTEKS LELANG BARANG JAMINAN PADA PT. PEGADAIAN (PERSERO) CABANG KAROMBASAN MANADO Taufik, Meisa Farina; Kalalo, Meily Y.B.
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.2.02.2018.21761

Abstract

PT. Pegadaian is an institution that runs a mortgage business, where an item or securities can be used as collateral to borrow some money. And if the pledge giver does not fulfill the obligations of an agreed time, PT. Pegadaian (Persero) will give a warning to repay the loan immediately. If the warning does not get clarity or confirmation of repayment from the mortgage provider, PT. Pegadaian (Persero) has the right to take repayment of its receivable by auctioning off collateral for money pawn under it’s control. This study ains to determine the implementation of the auction at PT. Pegadaian (Persero) Karombasan branch in Manado. Also to find out the obtacles to the auction at PT. Pegadaian (Persero) The data analysis technique uses descriptive analysis.Keywords: auction, constraints, implementation, mortgage goods

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