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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 SISTEM INFORMASI MANAJEMEN KEUANGAN DI DIREKTORAT JENDERAL PERBENDAHARAAN PROVINSI SULAWESI UTARA Hidayat, Regina Putri; Kotambunan, Miranda Ellora; Saroinsong, Kezia Gabriela; Runtu, Treesje
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.2.02.2018.21716

Abstract

The Ministryof Finance especially the directorate general of the treasury of North Sulawesi province, is confronted with modern treasury problems. The demands of economic development are increasingly advanced, demanding a transition from the application of past culture (manual) to the stage of digital (modern) technology. The work process in the treasury sector changes, seen from the need for financial management information systems to improve the competitive advantage of modern DGT organizations in the future in increasing transparency and accountability in managing the world treasury. The emergence of treasury and state budget (SPAN) applications and agency-level financial application systems (SAKTI) as a manifestation of the implementation of financial management information systems in the Directorate General of Treasury and work units. For state treasury management to be carried out by the treasury general directorate, it can be aligned with treasury management by other countries in the world.Keywords : Financial Management Information System, SPAN, and SAKTI
IPTEKS PENGGUNAAN E-BILLING WAJIB PAJAK PADA PT BANK SULUTGO Wowor, Cindy Helena; Kumendong, Jannifer Vilisia; Nangoi, Grace 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.2.02.2018.21757

Abstract

In this increasingly developing era, a more active role is needed from taxpayers to calculate, deposit and report independently taxpayer tax obligations. Moreover, the largest regional bank company in the North Sulawesi and Gorontalo regions, namely PT Bank SulutGo, must follow the developments of the existing era where all have been based on technology. PT Bank SulutGo has been appointed as a perception bank on December 11, 2014 and uses an e-billing system launched by the Directorate General of Taxes so that tax payments are made easier.Keywords : e-billing PT Bank SulutGo the largest regional bank
IPTEKS AKUNTANSI PERTANGGUNGJAWABAN PUSAT PENDAPATAN PT. BANK MANDIRI Kumaat, George Evander; 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.2.02.2018.21803

Abstract

PT. Bank Mandiri (Persero) Tbk is a state-owned company that collects funds from the public in the form of deposits and redistributes them to the community in the form of loans to improve people's lives. The majority of PT Mandiri Bank's revenues are obtained from the credit system offered. The income earned is regulated by the center of accountability in this case the revenue center. From this, the research was conducted in order to find out the application of PT Mandiri Bank's revenue centers. Assessment is carried out by applying the revenue center marketing method.Keywords : accountability, revenue center, marketing method
IPTEKS PENGENDALIAN INTERN ASET TETAP PADA PT. PLN (PERSERO) UP3 MANADO Gerung, Ireyne Regina; Pontoh, Winston
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.2.02.2018.21682

Abstract

In carrying out all its operational activities, a company needs and has never been separated from the role of fixed assets. Fixed assets are one of the assets of a company that has a useful life of more than one year and has a large materiality value. At PT. PLN (Persero) UP3 Manado, fixed assets are one of the assets with a very large value of materiality. Therefore, it takes a control of fixed assets to maintain and secure fixed assets from possible errors, both recording errors and policies made on fixed assets themselves. PT. PLN (Persero) UP3 Manado Certainly has a variety of fixed assets that support all company activities. Internal control of fixed assets at PT. PLN (Persero) UP3 Manado has been running well. PT. PLN (Persero) UP3 Manado is very concerned about the elements in the control of inter-fixed assets. Even though he has performed his duties well, PT. PLN (Persero) UP3 Manado still must pay attention to all the elements that exist to avoid things that are detrimental to the company in this case PT. PLN (Persero) UP3 Manado.Keywords : fix assets, intern control.
IPTEKS PENGELOLAAN RISIKO KEPATUHAN PADA PT. BANK SULUTGO Rawis, Gracela Gloria; Sabijono, Harijanto
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.2.02.2018.21741

Abstract

In running a business, the company cannot be separated from the risks that can threaten the company. Risks that arise require attention and improvement so that a business can survive and compete in the business world. There are various kinds of risks that arise especially at banks, usually in the form of reputation, operational, credit, market, strategic, legal, liquidity and compliance risks. From these risks, Bank SulutGo feels the need to conduct monitoring and evaluation to minimize the existing risks. This journal aims to discuss compliance risk management implemented by SulutGo Bank. By using the implementation method based on OJK Regulation Number 18 / POJK.03 / 2016 on March 16, 2016. This regulation contains the implementation of risk management for commercial banks. Based on the methods available, several steps need to be applied. This journal raises four steps, namely: identifying, measuring, monitoring, and finally mitigating. These four steps need to be done to achieve risk management that is right on target.Keywords: risk management, compliance function, identification, measurement, monitoring, mitigation,
IPTEKS PENGENDALIAN INTERN ASET TETAP FISKAL PADA PT. PLN (PERSERO) UNIT INDUK WILAYAH SULUTTENGGO Sinjal, Jordy; Runtu, Treesje
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.2.02.2018.21794

Abstract

PT. PLN (Persero) is stated-owned enterprises of Indonesia that engaged in electricity aspect. PT. PLN (Persero) is demanded by the government to increase social mission and seek profits. The main objective of PT. PLN (Persero) is to distribute electricity to the Indonesian society equally. many buildings, machinery, property and administrative equipment owned by PT. PLN (Persero) must be managed appropriately. Therefore, it takes internal control of fixed assets well to improve employee performance and productivity. A well internal control is needed to keep the fixed assets of a company or entity maintaining the useful life of fixed assets to ease the company operations. Based on the observations of PT. PLN (Persero), internal control of fixed assets already effective and efficient, but there are few things that needs to be concerned such as the completeness of documents and archiving. Archiving is really important for a company because archive is a copy of document made and accepted as a requirement to be fulfilled for administration material, or for material copies or material experience if there is a loss of the original archive.Keywords: Fixed Assets, Internal Control, Completeness of Documents, and Archiving
IPTEKS PERLAKUAN AKUNTANSI KREDIT USAHA RAKYAT PADA PT. BANK MANDIRI (PERSERO) TBK. AREA MANADO Sembiring, Maya; 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.2.02.2018.21668

Abstract

PT. Bank Mandiri (Persero) Tbk. It is one of the agencies that implements the People's Business Credit (KUR) program in providing loans to parties Micro, Small and Medium Enterprises (UMKM) who want to open a business. Accounting treatment in the People's Business Credit (KUR) program is very important for creditors and prospective debtors because with Accounting both parties can plan business financial properly. The purpose of this study was to analyze the accounting treatment of people's business credit at PT. Bank Mandiri (Persero) Tbk. Manado area. Based on the results of the Accounting research applied by Bank Mandiri to Micro, Small and Medium Enterprises (UMKM) who want to open a business. Accounting treatment in the People's Business Credit (UMKM)is income statement. The Income statement is one of the conditions for prospective debtors so that credit disbursement can be disbursed because the income statement contains information about the income, expenses and net income received by the company in a period of one month. So that the results of the profits obtained by Bank Mandiri can see how much credit limit the company can give to prospective debtors. Bank Mandiri applies DSR as one of the conditions for calculating the approved limit. DSR is a ratio that calculates how much income is obtained by prospective debtors to pay the total debt.Keywords : Kredit Usaha Rakyat (KUR), Usaha Mikro Kecil dan Menengah (UMKM), income statement, debt to service ratio (DSR)
IPTEKS PENGENDALIAN INTERNAL DALAM MEMINIMALKAN RESIKO KREDIT BERMASALAH PADA LEMBAGA PEMBIAYAAN Clarisa, Saskya; Tangkuman, Steven 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.2.02.2018.21732

Abstract

PT. FIFGROUP as a company engaged in financing services is a company whose main source of profit comes from interest on community loans. Therefore the main problem that is often faced for a finance company is bad credit, which is where consumers do not smoothly make installment payments that cause losses, so that the company must think hard to reduce the credit risk so that the company's operational activities can run well. Therefore the internal control system at the company is very important, especially in terms of internal control of credit. The purpose of this study is to find out the internal controls that are applied in the company through the process of credit submission by consumers to billing to minimize credit risk.Keyword : internal control, credit risk
IPTEKS PENCATATAN PENDAPATAN ASLI DAERAH DI BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA MANADO Palenteng, Meylan Febiola; 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.2.02.2018.21780

Abstract

Regional original income is regional income originating from the results of regional taxes, regional restitution, profits from regionally-owned enterprises, and other legitimate local revenues in exploring funding in the implementation of autonomy as a manifestation of the principle of decentralization. The purpose of this study is to analyze the comparison of the realization of local revenue in the Tax Management and Retribution Agency of the City of Manado during 2016-2017. The method used in this study is descriptive method. It's good that the leadership of the Regional Tax and Retribution Management Board of the City of Manado pays more attention to regional revenue so that there is no significant increase or decrease every year.Keywords : analysis of local revenue, recording, realization
IPTEKS PENGUKURAN KINERJA KEUANGAN PADA PT. PLN (PERSERO) WILAYAH SULUTTENGGO Pinontoan, Regina F.; 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.2.02.2018.21721

Abstract

The measurement of financial performance based solely on balance sheet financial statements and profit and loss is able to provide information on the feasibility of a company on the obligations of external parties and also assets owned by the company. From the results of financial statement analysis using financial ratio analysis of PT. PLN (Persero)Region  Sulutttenggo can evaluate the financial performance of companies that show unfavorable conditions where the value of the liquidity ratio is less stable and even decreases. Whereas the results of the calculation of leverage ratio and profitability ratio show fairly good conditions. Thus, the writer suggest that the management always evaluate in improving the company's financial performance.Keywords : financial statement, financial performance, financial ratios

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