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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 INTERNAL TERHADAP PEREKAMAN SURAT PEMBERITAHUAN TAHUNAN (SPT) PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA MANADO Amin, Nabilah N.R.; Latjandu, Lady 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.2.02.2018.21763

Abstract

KPP Pratama Manado is a tax administration agency in the Manado area under the auspices of the Indonesian Ministry of Finance. The main task of KPP Pratama Manado is to carry out the main duties of the Directorate General of Taxes in collecting State revenues from the Taxation sector. To achieve the best service, recording annual notification letters (SPT) on taxpayers is one of the important roles in reporting, receiving or deduction. This study aims to determine the internal control of SPT recording at KPP Pratama Manado. Internal controls will run according to regulations if implementing COSO internal controls, including the control environment, risk assessment, control activities, information and communication, and monitoring. The results of the study indicate that the ability of KPP Pratama Manado in processing and recording Annual Tax Returns is quite effective, but delays in reporting will often occur.Keywords: Tax, SPT, recording, internal control, procedures
IPTEKS AKUNTANSI BERBASIS AKRUAL PADA DINAS TENAGA KERJA DAN TRANSMIGRASI PROVINSI SULAWESI UTARA Dalipang, Marre Ika; Apita, Grisela Vivi; Naibaho, Karlina; Manossoh, Hendrik
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.2.02.2018.21814

Abstract

Dinas Tenaga Kerja Dan Transmigrasi Province of Sulawesi Utara (North Sulawesi Disnakertrans) is a government organization established based on the Presidential Regulation Number. 18 of 2015 which discusses the Ministry of Manpower, Ministry of Manpower and Transmigration has the task of regulating government affairs in the field of labor and to assist the President's work in regulating government. The Ministry of Manpower and Transmigration as a government organization that uses accrual-based Government Information Systems as regulated in Peraturan Pemerintah No. 71 of 2010 contains accounting standards used by the government that regulate the financial statements of an institution. Financial statements are a description of the performance of an agency. This study aims to raise about the problems that exist in the application of accrual-based government accounting systems.Keywords : Accrual based government Information Systems
IPTEKS IMPLEMENTASI PERENCANAAN PEMBANGUNAN DAERAH BERBASIS E-PLANNING PADA BADAN PERENCANAAN DAN PEMBANGUNAN DAERAH (BAPPEDA) SULAWESI UTARA Paat, Harry Patrick; Tuju, Edward Fredrik; 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.2.02.2018.21627

Abstract

As per Permendagri No. 86 of 2017 concerning Procedures for Regional Development Planning, good and effective management of Regional Development can increase the rate of economic growth and community welfare. For this reason, the Government through the Regional Planning and Development Agency (BAPPEDA) of North Sulawesi Province as part of the Regional Organization (OPD) is an element of planning for regional government organizers and has the task of assisting the Governor in the preparation and implementation of regional policies regional development planning. The purpose of this study is to evaluate and analyze the results of the preparation of planning documents and inputting RPJMD, Renstra, RKPD and E-planning based Renja as mandated in Ministerial Regulation number 86 of 2017 through the preparation stages of preparation, drafting, drafting, implementing Musrenbang, final draft formulation and stipulation. The method applied is the guideline for operating the annual parameter e-planning module by the Deputy for Supervision of Regional Financial Management. The results of this study indicate that BAPPEDA of North Sulawesi Province has implemented the mandate of Permendagri No. 86 of 2017, but have not optimized the use of e-planning applications. For this reason, the future BAPPEDA of North Sulawesi Province can improve its performance through e-planning.
IPTEKS PROSEDUR PEMBERIAN KREDIT KONSUMTIF DI PT. BANK SULUTGO CABANG PEMBANTU BAHU Supardi, Rendi Yehezkiel; Saerang, David P. 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.2.02.2018.21713

Abstract

Indonesia’s Banking Industry are quite important for the national economy growth nowadays. As an intermediary establishment between funders and creditors, banks hold a very important role in contributing to the continuation of the nation’s wheel of economic activities. PT. Bank SulutGo specifically of the Support Branch in Bahu, is one of the financial institutions that can provide financial assistance for and from the community whilst also channel it back to the community in the process of giving a feed backs. PT. Bank SulutGo has an important role in channeling funds in the form of loans, namely cunsomer loans. The purpose of this study is to analyze those previously mentioned procedures at PT. Bank SulutGo. Based on the results obtained, PT. Bank SulutGo by now has carried out of 7 stages of procedures namely filling of file submissions, file investigations, inteviews, credit decisions, signing of credit agreements/other agreements, credit realization and fund disbursement/withdrawal. Suggerstions given for PT. Bank SulutGo Support Branch in Bahu, is to auxiliary branches and take preventive actions and carry out ongoing actions against creditors.Keywords : Bank, Credit, Consumer Credit, Credit Procedure, Non Performing Loans
IPTEKS OPINI BPK TERHADAP LAPORAN KEUANGAN PEMERINTAH PUSAT TAHUN 2017 Pitoy, Adventia Kristin; Warongan, Jessy
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.2.02.2018.21754

Abstract

This study aim’s to analyze and provide a description of the provision financial audit agency opinion on the central government’s financial statements. The quality of financial reports that increased from the previous year made the financial statements of the central government get an unqualified opinion. The type research used is descriptive by using qualitative data types. Data sources in this study are secondary data types and in collecting and researching documents, qualitative analysis is used. The result show that the unqualified opinion. Obtained is a manifestation of transparency and accountability in the management of state finances, the government’s efforts that are carried out maximally in improving the quality of central government financial reports are very good.Keywords : financial statement of government, statement of audit of BPK, government financial reports, unqualified opinion
IPTEKS PERENCANAAN DAN REALISASI ANGGARAN PROGRAM KERJA PADA KELURAHAN SINGKIL II MANADO Wawointana, William Juan; Manimbaga, Federicky; 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.2.02.2018.21800

Abstract

This study aims to determine the planning process and realization of the activity budget at the Singkil 2 Manado sub-district office. data collected using the interview method. This type of research uses qualitative methods. planning and realization of the budget activities are prepared through MUSRENBANG and according to the community agreement also fits the 4 stages of preparation. Based on these results, the Singkil 2 sub-district requires the socialization of the results of future plans to the community regarding the central government's decision to realize the activity budget.Keywords :MUSRENBANG,budget planning, budget realization
IPTEKS SISTEM PENGENDALIAN INTERNAL KAS PADA PT. BURSA EFEK INDONESIA KP PAPUA Tambunan, Erwin Hasudungan; 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.2.02.2018.21679

Abstract

Indonesia Stock Exchange (IDX) KP Papua is a government institution that acts as the exchange organizer. This means that the Indonesia Stock Exchange has the task of facilitating securities trading in Indonesia. In addition to trading, the IDX also runs educational activities for the community, every education that is done certainly requires cash for every activity and as we know that cash is the most smooth and easy asset to occur cheating on cash and it is one of the risks in the company and to minimize fraud the company can use internal controls on cash so that fraud can be minimized. Internal control is a way that management can prevent fraud that might occur, based on research conducted on the Indonesia Stock Exchange in Papua, conclusions can be drawn that internal control of cash receipts in the company will run well when the control elements and presentation of financial statements are made with applicable standards.Keywords: Current Assets, Internal Control, Cash Receipt
IPTEKS PROSES PELAKSANAAN PASAR LELANG DINAS PERINDUSTRIAN DAN PERDAGANGAN DAERAH DAERAH PROVINSI SULAWESI UTARA Siallagan, Bernita; 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.2.02.2018.21738

Abstract

Auction market is trading system in which buyers compete with other buyers and sellers compete with other sellers to reach the most favorable prices at the same place. The auction market is one of the effective ways in the trading system through transparency in pricing mechanisms, increasing incentives for increased production and quality. This auction market is also able to help cut long chains. With the government auction market facilitating sellers / farmers (producers) and buyers (consumers) to meet in one place without an intermediary (distributor) so as to streamline the trade chain. To improve the quality of the auction market, an analysis of the process of conducting the auction market is needed from the department of Industry and commerce of North Sulawesi area. By analyzing auction market implementation process carried out by the North Sulawesi Provincial Office of Industry and Commerce in accordance with the Decree of the Minister of Industry and commerce of the Republic of Indonesia No.650 of 2004.Keyword : implementation, effective, auction market, process
IPTEKS SISTEM INFORMASI PENDATAAN DAN PENAGIHAN PAJAK KENDARAAN BERMOTOR SULUT BERBASIS WEB PADA DINAS PENDAPATAN DAERAH PROVINSI SULAWESI UTARA Manopo, Betria S. R.; Habindatu, Leidi Diana; Gamaliel, Hendrik
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.2.02.2018.21791

Abstract

The purpose of this study is to find out how to apply the app See Samrat Smart is information systems data collection and billing tax motor vehicle sulut web-based at the office of Dispenda Prov.Sulut. Therefore, See Samrat Smart app that is system data collection and billing tax motor vechile sulut, very useful for the tax to get data shelter taxpayers, which is in arrears tax so that the process of billing tax become more ficilitate the performance of employees are already run the targets are determined. So, with the system performance employees in the office Bapenda prov. Sulut will be more is orderly because directly in control by the leader office with See Samrat Smart app, which is the system of information data and billing vehicle tax motor web-based.Keywords : Data Collection and Collection Information System, Motor Vehicle Tax
IPTEKS KEBIJAKAN PEMBERIAN FASILITAS KREDIT DI HOTEL FOUR POINTS BY SHERATON MANADO Baguna, Stacy Englyn; Lambey, Robert
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.2.02.2018.21638

Abstract

Management of hospitality industry should determine and apply non-cash payment policy and credit facility policy, as one of the way to increase sales and maximize profit for the company. Credit facility policy by hotel management causes the appearance of receivable. The purpose of this study was to identify credit policy applied at hotel Four Points by Sheraton Manado. Based on the study that has been done, management of hotel Four Points by Sheraton Manado has determine several policies for companies that want to get credit facility. The policies consider these four elements: Credit period, Credit standards, Collection policy, and Cash discount. Suggestion for each departments related to sales cycle is to understand and follow the Standard Operating Procedure (SOP) while performing their tasks.Keywords : Credit, Hotel, Account Receivable, Operational Activities, Tourism

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