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Kota manado,
Sulawesi utara
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 PERAN BI TERHADAP TRANSFER DANA MELALUI SISTEM KLIRING NASIONAL PT. BANK SULUTGO Chandra, Cherry Agustine; Suwetja, I Gede
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.2.02.2018.21857

Abstract

Along with the development of the times, information technology is very helpful in conducting transactions using BI-RTGS. The need for clearing is increasing. The clearing operation carried out by Bank Indonesia makes it easy to calculate interbank debt and save energy, time and costs. The purpose of clearing is to advance and facilitate payment of demand deposits, with easy, safe and efficient implementation, it is necessary to understand how the calculation of interbank notes, calculation of scripts in the clearing area.Keywords: Kliring, BI, Warkat
IPTEKS PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA MANADO Mewo, Angelia Natashia Martina; Kalalo, Meily Yoke Betsy
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.2.02.2018.21842

Abstract

Regional tax is the price paid for the area being developed by the region and for the region. Regional tax realization is very influential on regional revenue (PAD). The purpose of this study is to look at tax revenues in the city in this case the Tax Management and Retribution Agency of the City of Manado. The method used is descriptive method because this study consists of explanatory words. This study gets tangible results from knowing 2016 until 2017 there has been an increase. However, there are still several types of local taxes that have decreased. Therefore, the city of Manado or BP2RD must have more or more obligations that still do not have the awareness to guide taxes, so that tax revenues / realization in the city of Manado will continue to increase.Keywords : regional tax, collection, local revenue
IPTEKS EVALUASI PEMBINAAN DAN PENGAWASAN PENYELENGGARAAN PEMERINTAHAN DAERAH PADA DINAS TENAGA KERJA DAN TRANSMIGRASI DAERAH PROVINSI SULAWESI UTARA Mawuntu, Nikita Srisilia; Maradesa, Djeini
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.2.02.2018.21831

Abstract

Good governance is a requirement in every regional and central government. To ensure the good governance has proceeded well in the unity of government, then a regulation about guidance and supervision of the regional government is arranged which regulates all about the implementation of guidance and supervision in the regional government. The Official of Manpower and Transmigration of North Sulawesi Province is one of the official agencies that has a large workload and has implemented the internal guidance and supervision in accordance with applicable regulations. This was assessed based on the Regulation of Republic of Indonesia’s Government No. 12 of 2017 concerning the Guidance and Supervision of the Implementation of Regional Government. And in order to support the realization of a good government system in the North Sulawesi Province, the Department of Manpower and Transmigration continues to strive to maintain the process that has been carried out.Keywords: good governance, guidance, supervision, regional government
IPTEKS SISTEM AKUNTANSI MANAJEMEN DALAM PENINGKATAN KINERJA MANAJERIAL DAN KARYAWAN BANK BRI DI MANADO Pongilatan, Mariska; 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.2.02.2018.21822

Abstract

Management accounting system is a basic accounting information that is very important for managers and employees in making or determining decisions as well as identification in the organization. This study aims to analyze the management accounting systems improving the performance of managers and employees, and analyze whether their answers, and improve interpersonal skills. This research was conducted at BRI Bank in Manado. The study was conducted by analyzing the performance of managers and employees, and adjusting the number of employees with workload on each employee. this study describe that the management accounting system has an important influence in company can also help managers in making and determining decisions, controlling work activities that exist within the company so as to increase the performance of manager.Keywords:manajer,employee,performace,active,creative,innovative,description,interpersonal
IPTEKS PERNYATAAN STANDAR AKUNTANSI PEMERINTAHAN NO 07 PADA BADAN KEPEGAWAIAN, PENDIDIKAN DAN PELATIHAN KOTA MANADO Waworundeng, Aryani K; Onibala, Tesalonika; Latjandu, Lady
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.2.02.2018.21863

Abstract

Pernyataan Standar Akuntansi Pemerintahan No. 07" is a standard who control about fixed assets. The scope of this standard is applied to every unit of government who report their financial statement and sets about their accounting treatments. "Badan Kepegawaian, Pendidikan, dan Pelatihan Kota Manado" duty is to help the government organize some part of government's matter in regional civil servant's management and take responsibility in financial management as an accounting entity, must carry out their duty for budget's utilization. Based on the treatment applied, result shows that recognition, measurement, disclosure, depreciation, termination and elimination already match with "Peraturan Pemerintah Nomor 71 Tahun 2010" about "Pernyataan Standar Akuntansi Pemerintah No. 07 Akuntansi Aset Tetap", but for termination and elimination of fixed assets didn't completely match with "Standar Akuntansi Pemerintahan.Keywords: fixed assets, PSAP No. 07
IPTEKS EVALUASI SISTEM AKUNTANSI PENGGAJIAN PEGAWAI NEGERI SIPIL PADA DINAS LINGKUNGAN HIDUP DAERAH PROVINSI SULAWESI UTARA Ponto, Monica T.; 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.2.02.2018.21847

Abstract

One of the most important factors in office or agency work activities is salary. And within government institutions, each expenditure needs to be recorded as it should include employee salaries. Payroll Accounting System is made for Civil Servants. Sometimes there are problems that may occur during the salary disbursement procedure, namely how this research is conducted to see and evaluate whether the Payroll Accounting System in Environmental Services has been running well or not. After being seen and evaluated, the payroll accounting system in the office environment has basically been running well, effectively and efficiently. There are only a few things that must be considered when taking signatures from Authorized Officers and Budget Users. The procedure must be carried out immediately so that it can be ascertained when taking the signature of the Budget User & Commitment Making Officer in the office, not on official travel.Keywords: Payroll Accounting System, Budget, effectively
IPTEKS BALANCED SCORECARD PADA PT. DAYA ANUGRAH MANDIRI MANADO Kawatu, Brenda M L; Tamaka, Nadiya R; Latjandu, Lady D
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.2.02.2018.21817

Abstract

One important factor in assessing the achievements and success of a company to achieve a company goal is by conducting a performance appraisal analysis, PT Daya Anugrah Mandiri Manado is a company engaged in the sale of Honda motorcycles and maintenance which of course must be carried out performance assessment to measure level of achievement and success achieved. In this study the author conducted an analysis on PT Daya Anugrah Mandiri Manado for performance assessment using the Balanced Scorecard method which discusses several things in the method. With the method of performance assessment analysis and financial perspective techniques, customer perspective, internal business process perspective, learning and growth perspective. The results of the study are very good at using this method to assess the growth performance of the company. With suggestions, you can do an analysis of PT Daya Anugrah Mandiri Manado in order to find out whether there is performance growth or not.Keywords : performance measurement, balanced scorecard

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