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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 PENGAKUAN DAN PENGUKURAN PENDAPATAN PREMI ASURANSI PADA PT JASA RAHARJA (PERSERO) CABANG SULAWESI UTARA Prihatanto, Candra Rizky; Mintalangi, Syermy S.E.
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.2.02.2018.21812

Abstract

PT Jasa Raharja is a company who handles about social insurance, where at the end of each accounting period year, will make and report a financial statement. In company’s financial statement, revenue is an important component. One of the existing income of PT Jasa Raharja is insurance premium income. The purpose of the writer is to compare and to gain knowlegde whether company’s account treatment of insurance premium income already in accordance with the existing accounting standard, especially in recognition and measurement of insurance premium income. The accounting treatment of company’s insurance premium income must be controlled as to prevent misinformation in company’s financial statement.Keywords: accounting standard, insurance premium income
IPTEKS SISTEM PENGENDALIAN INTERNAL TERHADAP PELAYANAN PUBLIK DI KANTOR KESYAHBANDARAN DAN OTORITAS PELABUHAN KELAS I BITUNG Fajriansyah, Yudi; 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.2.02.2018.21711

Abstract

Every country, the organization of public services is an obligation for the government to meet the needs and rights of every citizen in the form of goods, services and administration. To realize a good public service then takes the name of the internal control system, wherein the internal control function to control every activity that occurs in the organization in order to create public services effectively and efficiently. As a public sector organization, Kantor Kesyahbandaran dan Otoritas Pelabuhan (KSOP) Kelas I Bitung has given good public services to the people especially those in need of service in the field of shipping and ports because based on the evaluation of the implementation of the internal control system it is quite effective even though there are some obstacles in the provision of public services but this can be overcome if they further increase their internal controlKeywords: public services, internal control system, public sector organization, KSOP, evaluation
IPTEKS STANDAR PELAYANAN PADA PT. TASPEN (PERSERO) CABANG MANADO Rangian, Melisa Magda; Kumajas, Melisa; 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.2.02.2018.21746

Abstract

This study aims to see how well PT TASPEN's service in carrying out its duties in managing pension fund savings for employees, is discussed from several factors that exist within PT TASPEN. PT TASPEN is a non-bank financial institution that works to serve pensioners where pension recipients are only for Civil Servants. The author made observations and interviews to find out the discussion of the factors in this study. The applied science and technology method is related to the implementation of community services with analysis techniques through factors in service. Finally the results of the discussion showed that there was still something to be improved at PT TASPEN to further maximize future work. With suggestions in service procedures there must be an increase in the publication of information in print media or mass media, and in the time of service advice for companies that is to add existing teller services and add information boards.Keywords : TASPEN, service, pension fund, civil servant, community
IPTEKS PENERAPAN FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PEGAWAI PADA DINAS PENDIDIKAN DAERAH PROVINSI SULAWESI UTARA Rasu, Omega Indria; Pusung, Rudy 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.2.02.2018.21798

Abstract

The Regional Education Office of North Sulawesi Province is a department engaged in education that carries out services in the field of education from the center to the regions. The way to work in this company is not monotonous. All employees and leaders establish good relationships with each other without reducing respect for their superiors or leaders. This happens because leaders who want to share and socialize with employees. The leaders in the North Sulawesi Provincial Education Office also often provide motivation on various occasions to provide more work enthusiasm for their employees. A good relationship is also proven by the way the opinions are conveyed by employees who are directly discussed by the office leaders. A well-structured organizational system also has an impact on monitoring employee performance because each has responsibilities so that they provide mutual input and encouragement on various occasions. The employees also continue to be provided with training that maximizes each other's performance. A comfortable and safe working atmosphere also makes workers able to work according to their responsibilities. The Regional Education Office of North Sulawesi Province has a mission to serve the community in the field of education so that the employees who are able to provide excellent service also greatly influence the progress of the departmentKeyword: human Resources, performance, employee performance factors
IPTEKS PENGENDALIAN INTERNAL TERHADAP ASET TETAP PADA PT JASA RAHARJA (PERSERO) CABANG SULAWESI UTARA Herawati, Elly; Mokoginta, Rachaya M.; Datu, Christian
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.2.02.2018.21673

Abstract

PT JASA RAHARJA (Persero) branch North Sulawesi is a branch office from PT JASA RAHARJA (Persero) and this company is one of state-owned enterprises which engaged in social insurance, especially for accident insurance and compensation insurance. In running every operational activity, every company surely must have fixed assets, be it in the form of buildings, office equipment, vehicles and so which can support employee performance. Fixed asset in a company must be secured in many ways of surveillance, control over costs incurred to get the said fixed asset, provide asset number so it will be easier to review the useful life of each asset, and whether said asset still can support employees performance or not. In this case, it is very important for us to pay attention to its internal control, because based on a research we did during our internship in PT JASA RAHARJA (Persero) branch North Sulawesi, each asset’s internal control from the company need to be more efficient in terms of the element of the environment control, activities of control, related information on fixed asset and monitoring that has been done before to do physical matching of fixed asset, and appropriate allocation based on its function and responsibilities. Then, the company must pay attention to expenditures of income and expenses on fixed asset, by following insurance for fixed assets, make an audit committee, and implement the disposal and elimination of fixed asset. Suggestions for company to improve employees performance, through increasing exploration of knowledge and functions of application in order for employee to use it effectively and for presentation statement and efficiency of information about company’s fixed assets more reliable and accurate.Keyword : internal control, fixed asset, Insurance
IPTEKS STRATEGI PEMASARAN BBM NON SUBSIDI PADA PT PERTAMINA (PERSERO) BRANCH MARKETING SULUTENGGO REGION VII Paraswati, Sawindri Dyah; Lintong, Diana Nova
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.2.02.2018.21736

Abstract

Because of the importance of fuel oil for community needs both for household, business, transportation and industrial sectors. As the largest oil and gas company in Indonesia, even globally, Pertamina certainly has a specific strategy to market its products. Competition in the retail business of non-subsidized fuels is strongly influenced by government policies in terms of determining the price of shared fuels. The marketing of PT Pertamina Sulutenggo Cabang VII Daerah has the duty to market fuel oil to all areas of Sulutenggo and also the company carries out various strategies to survive on the market. In October 2018 Pertamina had just raised non-subsidized fuel prices throughout Indonesia, the prices set were not so much different from other regions, except for areas affected by natural disasters such as NTB and Central Sulawesi for the time being they did not rise. For now PT Pertamina Marketing Sulutenggo Branch focuses on the marketing strategy of non-subsidized fuels by holding various events, recently PT Sulutenggo Branch Marketing in commemoration of the national customer day on September 4, 2018, Pertamina held an event at the gas station. Coco Samrat by distributing gifts to customers who buy non-subsidized fuel, such an event is also part of the prtamina strategy in marketing non-subsidized products. With this analysis carried out with the title of marketing strategy so that it aims to determine the implementation of marketing strategies for Non-Subsidized BBM PT Pertamina Marketing Sulutenggo Branch. The analysis used in this strategy is the marketing mix, which is "4P".Keywords: Marketing Strategy for Non-Subsidized Retail Oil Fue
IPTEKS PENGENDALIAN SISTEM INFORMASI AKUNTANSI PENJUALAN PADA PT. HASJRAT ABADI CABANG MANADO Tuhuteru, Gloria; 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.2.02.2018.21784

Abstract

PT Hasjrat Abadi is an exclusive distributor for Toyota and Yamaha. This automotive company are preferred in eastern Indonesia. With modern sales, service facilities, and access to high-tech workshops, they achieving an average sales growth of 25% over the past few years. It proves the results of implementing maximum strategy. For Hasjrat Abadi, selling is one of important thing for this business. Sales are one of the important aspects in the continuity of the company's business processes and are routine activities that occur within the company. The sales process is a routine activity that produces information, and must have good mechanism. The sales cycle can occur in cash and credit. Cash payments can received directly by the company, but credit payment can occur in a longer time with billing procedures. The theoretical basis used in this article is sales accounting information system. Company need effective control to manage company sales, and has a system created to facilitate the company in conducting sales activities, namely the sales accounting information system. This article aims to find out how the control of the sales accounting information systems at PT Hasjrat Abadi in Manado, Indonesia. Keywords : accounting information system control, sales
IPTEKS PENERAPAN AKUNTANSI KAS KECIL PADA PT. PLN (PERSERO) RAYON MANADO SELATAN Usman, Yuliasari; 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.2.02.2018.21630

Abstract

The application of petty cash accounting for companies is very important because with the existence of petty cash each company activities will run more efficiently. The use of small cash accounts is considered by some companies to be very helpful in the company's operations that are important and fast needed so that the use of small cash accounts is more efficient than cash accounts. PT. PLN South Manado Rayon also uses or applies small cash accounting because the Rayon Unit itself requires important and fast management needed so that it cannot use a cash account whose expenditure requires checks or demand deposits. This study explains how the application of petty cash at PT. PLN South Manado Rayon and use what recording method for petty cash itself.Keywords: Petty Cash, Recording and Reporting Methods
IPTEKS STANDAR AKUNTANSI PEMERINTAH PADA ASET TETAP BPKP PERWAKILAN PROVINSI SULAWESI UTARA Selah, Ridel Fendri; 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.2.02.2018.21727

Abstract

The North Sulawesi BPKP financial report is a report made to account for the performance results as a government agency.  Government Accounting Standards are principles and rules that are made as a basis for making financial statements for the government. Fixed assets are one component of assets reported in financial statements that are used for more than one year. For this reason, reporting must be correct and accordance with applicable accounting standards. The purpose of this study is to analyze the suitability between Government Accounting Standards and reporting of Fixed Assets in the North Sulawesi BPKP. The method used is the analysis of the fixed asset report of North Sulawesi BPKP with Government Accounting Standards.  The results of his research in Asset reporting are in accordance with the applicable Standards, only the difference in completeness is that there is a fixed asset account that has not been included in the 2017 report. In the future only enter an account that does not exist for the completeness of the fixed assets account if there is already an asset.Keywords : Government Accounting Standard, Financial Report, Fixed Asset
IPTEKS PROSEDUR PERENCANAAN KEUANGAN DINAS PERINDUSTRIAN DAN PERDAGANGAN DAERAH PROVINSI SULAWESI UTARA Kasakeyan, Bella A.; Balo, Daiyana N.; Pattimahu, Dewarti M.M.; Sinaga, Feren L.; Karamoy, Herman
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.2.02.2018.21766

Abstract

Regional Finance are all rights and obligations in the framework regions of regional governance that can be valued in money includes all forms of property-related rights and obligations of the area. Regional financial planning needs to be clearly arranged and in accordance with established procedures so that the budget received can be managed properly. By analyzing the financial planning procedures performed Department of Industry and Commerce of North Sulawesi Province in accordance with the Indonesian Government Regulation Nomor 58 of 2005 concerning Management of Regional Finance.Keywords : procedures, planning, regional finance

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