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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 PROSEDUR PENILAIAN ASET TETAP PADA KANTOR PELAYANAN KEKAYAAN NEGARA DAN LELANG (KPKNL) MANADO Maruf, Juniarti Melisa; Tampang, Elisabeth; Walandouw, Stanley Kho
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.2.02.2018.21735

Abstract

Fixed assets are tangible assets to be owned or used in the production, supply of goods or services. Aim to administer and be used for more than one period. In this material there is a procedure where as a stage of activity activities to solve it and steps to resolve a problem. Assessment is the process of activities to provide value opinions on objects of valuation in the form of State Property. Fixed Assets consist of two types, namely tangible fixed assets and intangible fixed assets. The purpose of this study was to analyze the procedure for assessing fixed assets at KPKNL Manado. The method used is an analysis of the valuation of the fixed assets of KPKNL Manado. The results of the study are in accordance with the existing reports, still collecting some background information, clear requests, objectives for assessment and description of the object of assessment.Keywrods: Procedure, Assessment, Fixed Assets
IPTEKS PENYUSUNAN APBD PROVINSI SULAWESI UTARA Triyono, Nofriyanto; Wangkar, Anneke
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.2.02.2018.21783

Abstract

The budget is prepared based on programs and activities that have been planned for a period of one year. For this reason, the Government through the Regional Head made a KUA draft which contained: (1) Revenue Policy, (2) Shopping Policy, (3) Financing Policy. In determining the KUA-PPAS budget allocation, regional financial management uses the money follow program priority approach, which is only to make priority programs that want to be done so that the budget can run efficiently. The general policy of the 2018 North Sulawesi provincial government budget is prepared by taking into account the regional macroeconomic aspects. The government continues to boost economic growth through regional taxes and levies to build a better North Sulawesi.Keywords: revenue, expenditure, financing policy
IPTEKS DIGITALIZATION TREASURY PADA KANTOR WILAYAH DIREKTORAT JENDERAL PERBENDAHARAAN PROVINSI SULAWESI UTARA Uno, Moudy Olyvia; Alexander, Stanly W.
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.2.02.2018.21725

Abstract

Management of state finances is certainly inseparable from the development of the era. The more advanced technology is, the easier it should be for management of state finances. Therefore, it is necessary to implement a system that has been digitized so the benefits of this rapid technological development can be felt by all parties. This is what underlies changes in the finance ministry of the Republic of Indonesian especially in the Directorate General of Treasury.  The state treasury system and state budget (STSSB) and agency-level financial application system (AFAS) that support file input and adjustment processes in the Directorate General of Treasury and work units are part of digitalization that has been carried out at the Director General of Treasury., so that all facilities offered by technology in this era can lead to superior treasury manager at the world level. Development and improvement not only stop at the system, but also on the human resources that run the system. The quality of human resources should be improved.Keywords : Digitalization, Information, Human Resources, AFAS, and STSSB
IPTEKS PROSES BISNIS KEUANGAN PADA PT. PLN (PERSERO) UNIT INDUK WILAYAH SULUTTENGGO Hutagalung, Ignatius Ramot; Mongi, Caesar Junior; Warongan, Jessy D.L
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.2.02.2018.21765

Abstract

PT. PLN (Persero) as a State Company engaged in electricity business in Indonesia. Meanwhile PT. PLN (Persero) Unit Induk Wilayah Suluttenggo is a branch unit for North Sulawesi, Central Sulawesi and Gorontalo region. The business of PT. PLN (Persero) is a monopoly market making the company obligated to take care of everything in electricity field. The business is growing rapidly, so that PT. PLN (Persero) has to keep up with the existing development. Therefore PT. PLN (Persero) is having a lot of business cooperation with many different Vendors. Before doing a cooperation, both the PT. PLN (Persero) and Vendor made a contract. After the works is done by the Vendor, the Vendor will send a bill to a User. The User will then proceed it. The process named as Financial Business Processes.Keywords : Financial Business Processes, Electricity Business
IPTEKS PERLAKUAN AKUNTANSI OPERATING LEASE DI DEALER HINO MANADO Wowor, Brigita Carmelia; 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.2.02.2018.21629

Abstract

Nowadays, it cannot be denied that a large level of innovation in the automotive business sector has opened up so many opportunities to develop ourselves, express creativity, and put ideas into the business world. This was seen by Dealer HINO Manado as a good business opportunity to develop the company's revenue sources, in the form of fixed asset leases. However, to optimize profitability through this type of business, the accounting treatment for leases must also be carried out in accordance with applicable standards. In this case, the Dealer HINO Manado rents out fixed assets using the operating lease as the basis for accounting treatment. This study aims to find out how the accounting treatment for operating leases is applied at the Dealer HINO Manado. The Ipteks method used is the application of the operating lease accounting treatment by taking into account the recording criteria in accordance with the applicable accounting standards, namely recording assets, using the method of calculating prices, accumulating depreciation and recognizing gains and losses.
IPTEKS PELAKSANAAN PEMUNGUTAN PAJAK AIR PERMUKAAN PADA CABANG PELAYANAN PENDAPATAN DAERAH WILAYAH KABUPATEN BANDUNG BARAT Buntuan, Dhifa; Wokas, Heince
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.2.02.2018.21715

Abstract

The process of collecting surface water tax, hereinafter abbreviated as APER, must basically be carried out in accordance with the procedures stipulated under Regional Regulations. One from many types of local tax that included in Regional Original Income (PAD) is Surface Water Tax, which is one of the sources of finance for government and regional development to improve the welfare of the community. The procedure of collecting surface water tax is directly carried out at the Regional Revenue Service Branch (CPPD) of West Java Province, West Java Regency that is in cooperation with the One Stop Integrated Service and Capital Licensing Service (DPMPTSP) and Water Resources Management Agency (PSDA). In the implementation process, starting from the process of stipulating the Water Taking Permit (SIPPA) for new Taxpayers, registering and conducting data collection, submission, Water Acquisition Value (NPA) to Dispenda, Reporting and Regional Tax Return (SPPD), tax determination, provision tax, the distribution of the Regional Tax Assessment Letter (SKPD) to the Company for billing, and then the taxpayer makes a payment transaction. From the results of this study, the authors suggested that the Regional Revenue Service Unit of West Java Regency Padalarang, have to provide the direction and give counseling to the taxpayers both directly or indirectly to taxpayers who use and take surface water without causing damage for the environment.Keywords: The Process Of Collecting Surface Water Tax
IPTEKS SPT MASA PAJAK PERTAMBAHAN NILAI (PPN) PADA PT CIPUTRA INTERNASIONAL CABANG MANADO Mantiaha, Arisna J.; Mintalangi, Syermi
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.2.02.2018.21756

Abstract

Tax is a contribution from the people to the country. Every taxable entrepreneurs report tax reports to the government. One of them is Value Added Tax (VAT). PT Ciputra Internasional Manado report it’s Periodic Tax Return of VAT using e-Invoice provided by the Director General Tax. E-Invoice own application used by taxable entrepreneur in carrying out tax obligation. This study wants to provide knowledge in the application of e-Invoice to reporting VAT’s periodic tax return. Result of this research showed that PT Ciputra Internasional Manado in reporting Periodic Tax Return of VAT compliance with UU No.42 of 2009, Director General of Tax Regulation No. PER-31/PJ/2017, and Director General of Tax Regulation No.  PER-01/PJ/2017.Keywords : Value Added Tax, Reporting, E-Invoice
IPTEKS SISTEM DAN PROSEDUR PENGELUARAN KAS PADA UPTD BALAI PENDIDIKAN DAN PELATIHAN KOPERASI DAN UKM DAERAH PROVINSI SULAWESI UTARA Lasupu, Erika Zhavira; Wangkar, Anneke
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.2.02.2018.21802

Abstract

Cash expenditure is the most important component in implementing development programs that will be carried out by the government. In cash expenditures the government has a system and procedures for managing and controlling financial expenditures. North Sulawesi Cooperative and SME Education and Training Center as regional technical implementers involved in cooperatives and SME education and training in North Sulawesi Province, of course the expenditure and receipt of cash must be in accordance with procedures stipulated by the government in the regulations per invitation law. Based on research conducted at the UPTD of the North Sulawesi Province Cooperative and SME Education and Training Center, the UPTD of the North Sulawesi Province Cooperative and SME Education and Training Center has effectively referred to the Minister of Home Affairs regulation Number. 59 of 2007. However, in its implementation there are still shortcomings, namely in the process of submitting SPP (UP-GU-TU-LS) without authorization of PPK-SKPD and some processes have a lack of attachments to complete submissions. The suggestions that can be given by researchers in implementing cash disbursement procedures at the UPTD of North Sulawesi Province Cooperative and SME Education and Training Centers must be in accordance with the applicable provisions but must be able to adjust if there is a change in regulation as a reference in regional financial management.Keywords: Analysis, Application, System, Procedure, Expenditure, Cash
IPTEKS PENGENDALIAN INTERN ATAS PENGELOLAAN BARANG MILIK DAERAH DI DINAS KOMUNIKASI INFORMATIKA PERSANDIAN DAN STATISTIK DAERAH PROVINSI SULAWESI UTARA Pagora, Inggi; Pulu, Elisya; Gerungai, Natalia Y. T.
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.2.02.2018.21836

Abstract

The study aims to determine the internal control over the management of Regional Property in the Office of Communication, Information, Regional Statistics and Statistics of North Sulawesi Province. Internal control of regional property, which is one of the important parts in realizing good financial statements. Because internal control includes management and registration of Regional Property. Internal Control of Regional Property at the Office of Communication, Information, Regional coding and Statistics of North Sulawesi Province has not gone well because there are risks that hinder the Internal Control but the Office of Communication, Information, Regional coding and Statistics of North Sulawesi Province. Although it can handle it, such as conducting control activities, where these activities must be carried out by the leadership of organizational units and functional personnel both in their respective environments and between organizational units within the Regional Government in accordance with their respective objectives, in order to provide information and communication services that adequate to the community, but it has not gone well because the organizational unit leaders and functional staff have not carried out their duties and responsibilities in accordance with existing regulations.Keywords: Internal Control of Regional Property
IPTEKS AKUNTANSI PERTANGGUNGJAWABAN TERHADAP PEMERINTAH DAERAH DALAM TINGKAT PENILAIAN KINERJA PADA KELURAHAN SINGKIL II MANADO Fernando, Ida Bagus Putu; Hunta, Aldi Andrew; Walandouw, Stanley Kho
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.2.02.2018.21818

Abstract

In a sub-district administration in singkil II, the implementation of accountability accounting is very influential and is needed in the current era, where the level of performance is very important to deal with any future problems. The average level of performance disclosure in this kelurahan is where accounting is needed, 4 of the 7 employees strongly agree on that, where the application of accounting accountability will be very helpful in the scope of the singkil II village office which has a very positive influence on all the people and especially the people in the kelurahan, and of course, behind all that there are leaders who are able to direct all of them into a village that is good in the eyes of the local government and the community.Keywords : responsibility accounting and performance assessment

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