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<![CDATA[IPTEKS PERAN PENGAWASAN BPKP DALAM MENGAWAL DAN MENGOPTIMALKAN PENERIMAAN NEGARA ]]>
<![CDATA[Adi, R. Haryo Wiratama]]>;
<![CDATA[Elim, Inggriani]]>
<![CDATA[ Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/jiam.2.02.2018.21782
<![CDATA[Non-tax state revenues are sources of Indonesian state revenues originating from levies paid by individuals or entities, where all proceeds of such revenues are managed by the government in which the proceeds from the direct or indirect benefits of services and utilization of resources and rights obtained from the state, based on taxation legislation. The purpose of this study is to ensure that government bureaucracy (governance) punishes achieving goals by implementing risk management and control. BPKP as an APIP that has authority based on the law and presidential regulation in the management of PNBP, must be proactive, initiative, anticipative to help formulate, plan, implement policies for monitoring PNBP management.Keywords: government internal control apparatus, goverment, regulation in the managemeent of PNBP]]>
<![CDATA[IPTEKS SISTEM PELAPORAN AKUNTANSI BANK INDONESIA ]]>
<![CDATA[Sigar, Preisia]]>;
<![CDATA[Rondonuwu, Sintje]]>
<![CDATA[ Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/jiam.2.02.2018.21724
<![CDATA[Bank Indonesia is the Central Bank. The Central Bank is the center of monetary policy and monetary stability in Indonesia. As a Central Bank certainly has a system in accounting reporting. Based on research conducted at BI and existing discussions, the conclusion that can be taken is that BI adheres to the system issued by the Bank Indonesia Accounting Policy (KAKBI) based on the Bank Indonesia Governor Regulation (PDGBI). Suggestion that BI continues to improve transparency and accountability so that the quality of bank Indonesia reporting system information is accurate and reliable. Keywords: accounting system, repportimg]]>
<![CDATA[IPTEKS PENGENDALIAN AKTIVA TETAP PADA PT.PLN (PERSERO) UNIT INDUK PEMBANGUNAN SULAWESI BAGIAN UTARA ]]>
<![CDATA[Savsavubun, Regina Valentine]]>;
<![CDATA[Pinatik, Sherly]]>
<![CDATA[ Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/jiam.2.02.2018.21764
<![CDATA[Economic developments that increasingly affect the activities of each company in gaining profit (profit), both private companies and government companies. Every company in carrying out its business cannot be separated from the use of assets (assets) which are relatively fixed in nature. Fixed assets are permanent assets and are owned or used by companies with long periods of time and not for sale. The role of fixed assets is very important in producing goods and services. As with PT PLN (Persero) Unit Induk Pembangunan Sulawesi Bagian Utara, one of the largest companies in Indonesia if it does not use the fixed asset control procedures, it tends to occur fraud and misuse or waste from the use of fixed assets because the structure of the control of fixed assets is very necessary to maintain the security of property of PT PLN (Persero) the Parent Unit of North Sulawesi Development itself, check the truth in accounting data, and encourage policies that have been set by the leadership.Keywords: purpose of fixed assets control, PT. PLN (Persero) UIP SULBAGUT]]>
<![CDATA[IPTEKS EFEKTIFITAS PENGENDALIAN INTERN ASET TETAP PADA BANK INDONESIA KANTOR PERWAKILAN SULAWESI UTARA ]]>
<![CDATA[Fauziyyah, Wanda]]>;
<![CDATA[Sondakh, Jullie J.]]>
<![CDATA[ Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/jiam.2.02.2018.21628
<![CDATA[Bank Indonesia Representative Office in North Sulawesi is a Bank Indonesia of Representative Office domiciled in North Sulawesi Province. As a central bank, BI has one main goal, namely achieving and maintaining the stability of the rupiah value. Seeing the complexity and task of BI, then the buildings and facilities in the Bank Indonesia Office Complex (KOPERBI) must be managed appropriately. Good facility management can improve performance and employee productivity and also can guarantee that existing facilities function properly. There is a need for operational procedures and guidelines effective and efficient that can assist in the implementation of internal controls. Good internal control is needed to secure fixed assets held in an entity to plan, establish, maintain or extend the useful life of fixed assets and improve operations to protect assets. Can be done using internal control to direct the company's operations, protect assets, and prevent abuse of the system that has been formed. Based on observations made on Bank Indonesia Representative Office in North Sulawesi Internal control is carried out effectively and efficiently, but there are some things that must be considered such as completeness of documents in planning activities, Procurement Activities, Maintenance Activities, and Removal Activities. Completeness of these documents aims to make it easier for interested parties in examining and assessing the facilities and infrastructure contained in Bank Indonesia Representative Office in North Sulawesi.]]>
<![CDATA[IPTEKS SISTEM INFORMASI AKUNTANSI PENJUALAN KREDIT LEASING PADA PT. HASJRAT ABADI CABANG TENDEAN MANADO ]]>
<![CDATA[Usoh, Ayudia Claudia]]>;
<![CDATA[Lengkong, Sesca Angelita]]>;
<![CDATA[Mintalangi, Syermi S.E.]]>
<![CDATA[ Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/jiam.2.02.2018.21714
<![CDATA[The economic condition of a country will effect people’s society lifestyle, as matter of fact what happen in Indonesia especially Manado City. At this point in time the lifestyles improvement of people society in Manado City make needs of transportation in this topic as a cars grow up faster. Therefore many company as dealer having a high competition in market, so they need to win customer’s heart to sell their product. Every company have their own strategy, so that PT. Hasjrat Abadi Tendean do credit selling for their costumer as their strategy. By means of working together with the best Leasing partner they can have the ability in order to sell as many cars by credit as they can and can improve their sales volume and also to improve their profit.Keywords: Credit, Leasing, Sales System, Profit, Sales Volume]]>
<![CDATA[IPTEKS PEMBERIAN DANA BANTUAN SOSIAL PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH (BPKAD) PROVINSI SULAWESI UTARA ]]>
<![CDATA[Kantohe, Anastasia J.]]>;
<![CDATA[Lumingkewas, Gloria S.]]>;
<![CDATA[Nangoi, Grace B.]]>
<![CDATA[ Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/jiam.2.02.2018.21755
<![CDATA[Social Assistance is the provision of assistance in the form of money or goods from the government for the people who need it which aims to protect from the occurrence of social risks. The provision of social assistance funds is carried out based on the provisions or rules stated in the law. The method used in this study is evaluating the provision of social assistance funds in accordance with Permendagri No 32 Tahun 2011. The object studied was in North Sulawesi BPKAD. The technique used in evaluating this is to make a comparison of the procedures for granting social assistance funds by North Sulawesi BPKAD in accordance with Permendagri No 32 Tahun 2011. The result of this research indicate that the implementation of the provision of social assistance funds in North Sulawesi BPKAD is in accordance with Permendagri No 32 Tahun 2011.Keywords: Evaluating, Social Assistance, BPKAD]]>
<![CDATA[IPTEKS PENGENDALIAN INTERN ATAS PENERIMAAN NEGARA BUKAN PAJAK (PNBP) PADA KANTOR PELAYANAN SURAT KETERANGAN CATATAN KEPOLISIAN (SKCK) POLDA SULUT ]]>
<![CDATA[Karo, Lusinda Natalya Debora]]>;
<![CDATA[Datu, Christian]]>
<![CDATA[ Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/jiam.2.02.2018.21801
<![CDATA[The State Budget (APBN) is one thing that is very important for a country because it is a breath for the government in terms of advancing the country. No exception in Indonesia, which is an archipelago with so many regions. The state budget is set every year and carried out for the greatest prosperity of the people. One element of the state budget is the state revenue and grant budget, which is obtained from non-tax state revenues (PNBP). PNBP is a state financial scope that is managed and accounted for so that the Supreme Audit Agency (BPK) as a free and independent audit institution also conducts checks on components that affect state revenues and constitutes state revenues in accordance with the law. PNBP is collected or billed by Government Agencies with an Act or PP order or appointment from the Minister of Finance, based on the PNBP Plan made by the Government Agency Official. One source of Non-Tax State Revenues (PNBP) is obtained in the making of Police Note Certificates (SKCK) that are available throughout the Police of the Republic of Indonesia.Keywords : APBN, PNBP, SKCK, Internal Control]]>
<![CDATA[IPTEKS SISTEM INFORMASI MANAJEMEN KEUANGAN DAERAH PADA UPTD BALAI PELATIHAN KESEHATAN PROVINSI SULAWESI UTARA ]]>
<![CDATA[Arota, Poppy S.]]>;
<![CDATA[Daleno, Fransisca G.]]>;
<![CDATA[Rumbayan, Reklesia B. A.]]>;
<![CDATA[Kaligis, Virginia P.]]>;
<![CDATA[Suwetja, I Gede]]>
<![CDATA[ Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/jiam.2.02.2018.21680
<![CDATA[Implementation of SIMDA at UPTD Health Training Center of North Sulawesi Province used method applied finance SIMDA2.7.0.12 accrual based at UPTD Health Training Center of North Sulawesi Province was based on the Ordinance Ministry of Home Affairs No. 13 2006 about financial management is started of stages of planning, administration, accounting and reporting. Application techniqueSIMDA2.7.0.12version accrual based : according to the Ordinance Ministry of Home Affairs No. 13 2006 IPTEKS technique who applied on manufacture of SIMDA are covers by Budgeting Planning : RKA, RAPBD and other of DPA. Administration :Letter of Provision of Funds (SPD), Letter of Request Payment (SPP). From implementation of examination result finance at UPTD Health Training Center of North Sulawesi Province is showed : implementation of SIMDA 2.7.0.12accrual based has already done through the products produced, namely budgeting and administration have no constraints, while the obstacles faced in accounting and reporting products in producing Operational Reports (LO) and Budgeting and Administration is carried out according to the Ordinance Ministry of Home Affairs No. 13 2006about financial regional management, while the accounting reporting process is carried out according to the Ordinance Ministry of Home Affairs No. 642013 about the application of accrual based government accounting standards.Keywords: Implementation, finance management, accrual based]]>
<![CDATA[IPTEKS AUDIT INTERNAL PADA PT. BANK SULUTGO MANADO ]]>
<![CDATA[Rondonuwu, Feilen Grace]]>;
<![CDATA[Rundengan, Fanda D.P.]]>
<![CDATA[ Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/jiam.2.02.2018.21739
<![CDATA[Internal auditing or internal inspection is a part contained in a company that plays a role in an organization or company that functions to test and see how activities in an organization or company are carried out or carried out.According to Sukrisno Agoes in his book Auditing (examination of accountants) it was stated that: "Internal audit is an examination of the operations of a company, including accounting policies and operational policies that have been determined by management, to determine whether the operations have been carried out effectively, efficiently, and economical." The same applies to PT. Bank Sulutgo, the internal audit is carried out and carried out in accordance with the functions, duties / responsibilities and authorities that have been set by the bank / company, so that internal controls are carried out effectively and efficiently accompanied by high supervision procedures, to avoid deviations made by irresponsible party.Keywords : internal audit, internal inspection]]>
<![CDATA[IPTEKS PERATURAN PEMERINTAH NO.71 TAHUN 2010 TENTANG AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL PADA BADAN PENANGGULANGAN BENCANA DAERAH PROVINSI SULAWESI UTARA ]]>
<![CDATA[Pinatik, Trianti K. A.]]>;
<![CDATA[Tumanduk, Leonardo]]>;
<![CDATA[Budiarso, Novi Swandari]]>
<![CDATA[ Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/jiam.2.02.2018.21792
<![CDATA[Organization of Prov. Regional Disaster Management Agency North Sulawesi Moves in the Field of Disaster Management Operations Centers which need to implement Government Regulation No. 71 of 2010 on accrual bases to provide information from financial records and facilitate more effective performance. In accounting there are two records of the first cash basis and accrual basis. Accrual Basis is the basis for facilitating performance measurement, in regulating clearer and more understandable. This study uses descriptive research methods that aim to explain the circumstances, events or everything related to programs that can be explained in words or numbers. The application of Government Regulation No. 71 of 2010 concerning accrual basis is certainly in accordance with what has been implemented by the Law that has been implemented by the government, Government Accounting Standards, Financial Accounting Standards. Accrual basis application needs financial statements, so that problems can be found or what things are not in accordance with the activities of either budgeting or calculation of budgeting.Keywords: Accrual Basis, Government Accounting, Government Accounting Standards, Financial Accounting Standards, Descriptive Methods.]]>
