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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 PERLAKUAN AKUNTANSI TERHADAP PENGHENTIAN DAN PELEPASAN ASET TETAP PADA KANTOR LURAH KLEAK Mararu, Gandi; 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.2.02.2018.21639

Abstract

Fixed assets are one of several conditions that can support the success of companies and agencies. With adequate fixed assets, the smooth running of the business and operational activities of a company or agency can run well. The Kleak village office must have fixed assets that have expired, obsolete, and economically depleted, and whether the Kleak village office has released and terminated the assets according to PSAK NO. 16. The result shows that Kleak vilage office has never terminated and released the fixed assets which have expired or have been obsolete.Keywords: Release of fixed assets, PSAK NO. 16
IPTEKS PELAKSANAAN SEWA BARANG MILIK NEGARA PADA KANTOR PELAYANAN KEKAYAAN NEGARA DAN LELANG (KPKNL) MANADO Sadil, Cecen A.; Mahyudin, Dede F.; Harikase, Wanly; Morasa, Jenny
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.2.02.2018.21730

Abstract

The implementation of BMN Rental is the utilization of other parties within a certain period of time and receive cash rewards that can increase non-tax state revenue (PNBP). Based on the results of observations, it can be seen that the object of lease in the implementation of BMN leases in Manado KPKNL has covered all rental objects above, so Manado KPKNL expects reports from other work units and awareness of satker in reporting BMN after that KPKNL Manado takes investigative actions to the field , there are still many satker who complain about the high cost of rent. BMN leasing in Manado KPKNL is considered to be lacking, because there are still a lot of satker who have not fully understood the requirements for submitting the lease documents, so that when the lease application is submitted there are still many incomplete / incomplete requirements documents. Suggestions from penuis for KPKNL Manado are expected to be able to set a reasonable and affordable BMN rental price. Advice from the author is expected for each Satker to pay more attention to the requirements before applying for BMN rent.Keywords : Rental Implementation, state property (BMN).
IPTEKS PENGELOLAAN KAS KECIL (PETTY CASH) PADA PT. PLN (PERSERO) UNIT INDUK PEMBANGUNAN SULAWESI BAGIAN UTARA Atika, Lesty; Pusung, Rudy Johanes
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.2.02.2018.21778

Abstract

PT PLN (Persero) The Main Unit of North Sulawesi Development is engaged in the supply of electricity especially in the construction of Transmission and Substation. In carrying out company operations, there are non-routine and routine financing. Non-routine funding includes investment costs for the construction of transmissions and substations with large transaction value while routine financing includes consumption, fuel, gas, mineral water etc. Because of the relatively small financing, companies need petty cash management so that checks don't occur and it doesn't take long to disburse funds. Petty cash management consists of two methods, namely the imprest fund system and the fluctuating fund system. PT PLN (Persero) Main Unit for Development of North Sulawesi uses a fixed fund system because petty cash has been set for the maximum amount of cash used every month and does not change. Imprest cash allocation is carried out at the beginning of each month in accordance with planned cash flow activities that have been proposed by the Main Development Unit. Each expenditure in petty cash must be equipped with documents such as official records, receipts, receipts for purchases. Petty cash management at PT PLN (Persero) Main Unit of North Sulawesi Development in order to be managed as well as possible so as not to exceed the specified transaction limit.Keywords : petty cash, imprest fund system, petty cash management
IPTEKS PERHITUNGAN RASIO KEUANGAN UNTUK MENILAI KINERJA PT. BANK SULUTGO PERIODE TAHUN 2014 – 2017 Voerman, Chriseva D. F.; 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.2.02.2018.21719

Abstract

PT Bank SulutGo is one of the BUMD (Regional-Owned Enterprises) companies that also have a goal to earn profits and aim to maintain a healthy bank predicate. By analyzing financial statements, it can be seen how the condition or financial performance of the bank, in accordance with regulations circulated by Bank Indonesia on April 12, 2004, namely indicators used to measure the soundness of a bank or not by using CAMEL analysis or ratio analysis. To analyze bank financial ratios, divided into three ratios, namely: bank liquidity ratio, bank solvency ratio, and bank profitability ratio. The results of the financial statement banking ratio analysis from 2014 - 2017 PT Bank SulutGo showed good conditions, although the Asset to loan ratio and Assets Utilization were in an unfavorable condition.Keywords: Ratio analysis, financial performance, financial statement
IPTEKS UPAYA PENINGKATAN HASIL PENERIMAAN PAJAK BERDASARKAN EFEKTIVITAS PELAKSANAAN PEMERIKSAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA MANADO Karaseran, Grefis; Rundengan, Fanda
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.2.02.2018.21760

Abstract

In the economy in Indonesia alone taxes have a very vital role. Indonesia itself adheres to the self assessment system, this opens a gap for taxpayers to act dishonestly. Therefore the Directorate General of Taxes is obliged to carry out administrative supervision as well as through tax audits. The purpose of the tax audit is to test compliance with the obligations of taxpayers. The research method used was descriptive research based on SP2 and SKP data from Manado Primary Tax Office. Based on three years, namely from 2014, 2015, and 2016 the percentage level of SP2 examination effectiveness is always on a very effective criterion, but in the next two years, from 2017 and 2018, the percentage level of SP2 examination effectiveness has decreased which is in the less effective criteria. Based on SKP data for the past 5 years, the level of acceptance has not been effective because it has reached the set target.Keywords : Effectiveness, Tax Audit, Tax Revenue
IPTEKS E-GOVERNMENT DALAM PELAYANAN PUBLIK PADA DINAS KOMUNIKASI DAN INFORMATIKA KOTA MANADO Simbala, Angelica; Manengkey, Berkania; Pangerapan, Sonny
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.2.02.2018.21811

Abstract

Dinas Komunikasi dan Informatika” Kota Manado is a government institution engaged in communication and informatics, which in the government of Kota Manado, “Dinas Komunikasi dan Informatika” is one of institution who operates E-Government system. E-Government itself is implementation of electronic-based system used to effective and efficiently enhance public service quality. The use of technology by E-Government enhance relationship between government and mutuals (people, enterpreneur, or other instances). The function of E-Government is to improve quality of public services, with the use of technology information. And can help process communication of the government to create a clean, transparent government, and to answer demands of change effectively. E-Government have 3 (three) types of relation, which is Government to Citizen, Government to Business, Government to Government. “Dinas Komunikasi dan Informatika Kota Manado” have applied these 3 types of relation, where there are 13 applications developed to apply E-Government system in Kota Manado. This research is done with hope “Dinas Komunikasi dan Informatika Kota Manado” can always continuously improve and inovate with the existing application, and have to do application upgrade from time to time. “Dinas Komunikasi dan Informatika Kota Manado” have to do socialization regarding applications around people not just with social media, but directly go into every district in Kota Manado.Keywords : E-Government, Public service, Technology Information
IPTEKS ANALISIS SWOT TENTANG PERKEMBANGAN PASAR PINASUNGKULAN SAGERAT Moray, Christian Morgan; 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.2.02.2018.21699

Abstract

Swot analysis is a problem solving process in determining the best strategy for the progress of the organization by looking at aspects of strengths, weaknesses, opportunities and threats. Swot analysis is accompanied by looking at the efas ifas and swot matrix for measuring the strategy assessment that will be taken. SWOT analysis process by identifying internal factors and external factors by means of data collection and field surveys aimed at obtaining aspects in internal factors and external factors. aspects of strengths and weaknesses are internal because they start from within the organization itself, while aspects of opportunities and threats are included in the external because they originate outside the organization, then the process is continued by connecting internal and external factors in the SWOT matrix to get four strategies, namely how to exploit opportunities, how weaknesses take advantage of opportunities, how strengths minimize threats and how weaknesses and threats seek solutions. from these results can be reflected which strategy is the best to run.Keywords : Strategic planning ,evaluate strenghs, evaluate weaknesses, evaluate opportunities, evaluate threats
IPTEKS PENYUSUNAN ATAU PEMUTAKHIRAN DATA PROFIL WAJIB PAJAK OLEH ACCOUNT REPRESENTATIVE DI KANTOR PELAYANAN PAJAK PRATAMA MANADO Sinjal, Ave Ceriti; Mintalangi, Syermi 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.2.02.2018.21745

Abstract

Account Representatives in KPP Pratama Manado have task to construct and update data profile of taxpayers. Valid source of data is a must for Account Representatives to do their task. By using internal datas from DJP such as SIDJP, MPN, Master File, Portal Intranet DJP or datas in Tax Amnesty are choices for Account Representatives in KPP Pratama Manado to run it, besides there are some way that can be used like digital technologies or do visit directly to taxpayers. The purpose of this study is to know the way Account Representative in KPP Pratama Manado using data sources given by DJP or KPP Pratama itself, digital technologies or visiting taxpayers in order to construct or update data profile of taxpayers. Suggestion for KPP Pratama Manado is to updates the use of data sources owned by DJP’s internal system and to maximizing digital technologies, such as telephone and electronic chatting application directly to taxpayers to help AR do their tasks effectively and efficiently.Keywords : taxpayer, profile, account representative, data source
IPTEKS APLIKASI SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) KEUANGAN PADA BADAN PERENCANAAN DAN PEMBANGUNAN DAERAH PROVINSI SULAWESI UTARA Watulingas, Patricia; Tangkuman, Steven
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.2.02.2018.21797

Abstract

The system in government agencies is very important, in this case regional financial management is realized in the form of a SIMDA (Regional Management Information System) financial application. This system is a simple system for processing data, processing, obtaining, compiling, and storing to produce strategic information. The benefits obtained by the regional government by using the SIMDA regional financial application system are data that has been inputted does not need to be input repeatedly, and if the data inputted back will appear automatically. In the office of the BAPPEDA Regional Management Information System (SIMDA) working on developing to make SIMDA applications related to development, the capacity of local governments in accordance with applicable laws and regulations. To help make SIMDA develop there must be a training effort given so that SIMDA can run efficiently and effectively.Keywords: Financial SIMDA, Financial data management
IPTEKS OPERASIONALISASI PENGGUNAAN APLIKASI LED (LOSS EVENT DATABASE) PADA PT BANK SULUTGO CABANG PEMBANTU BAHU Samsudin, Mahdiani Erita; Rundengan, Fanda
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.2.02.2018.21672

Abstract

PT bank SULUTGO is one of the companies who are moving in the banking field. One of the best ways to know every branch of branch from pt bank sulutgo is applying the database loss event that may be able to help the process of walking way with good conditions. Application loss event database (LED) is a web-based application used to help banks in inventory of losses damaged or needed by banks and the potential of bank losses and planning of risk response related to operational risk management. Trusted operations.Data of losses are very important for connecting bank risk estimates to experiences of loss with risk management and control decisions.Keywords : Application Loss Event,Risk And Control Decisions Management

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