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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 5 Documents
 1 
Search results for , issue "Vol 3, No 1 (2019): JIAM" : 5 Documents clear
IPTEKS MENGUKUR NILAI PERUSAHAAN DI PASAR MODAL PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Sondakh, Renly; Morasa, Jenny
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 3, No 1 (2019): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.3.1.2019.23304

Abstract

Investment is an investment activity to obtain a return on investment (return) that will be received in the future. In investing, investors should see whether the company that will buy the shares is good or not, so investors should analyze or measure the value of the company to buy shares by using price earnings ratio and price to book value so that investors know which company is good not. Through this research, it is explained how to measure the value of the company that will be bought in its shares. This study also aims to find out how to measure the value of the company to be purchased.
IPTEKS PENGHITUNGAN PAJAK PENGHASILAN TERUTANG BERDASARKAN PP NOMOR 23 TAHUN 2018 DI KELURAHAN MALENDENG KECAMATAN PAAL 2 KOTA MANADO Budiarso, Novi Swandari; Pontoh, Winston; Wokas, Heince R.N
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 3, No 1 (2019): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.3.1.2019.23303

Abstract

One source for implementing national development is tax revenue that reaches 75% of current state revenues, with the existence of taxes, the state can carry out development aimed at the welfare of the community itself. In fact, the voluntary awareness and concern of taxpayers is very difficult to realize if it is not forced, meaning that people are required to pay taxes in order to build a national economy. Tax collection itself still has many obstacles and challenges that come from the community itself, for example; awareness of paying taxes is still lacking in the community, the crisis of public confidence in the government and understanding of taxation itself is still very poor in terms of calculations, payments up to reporting (in this case Calculating Own Taxes - Self Assessment System), so often cause obstacles in paying taxes themselves. Malendeng, Paal 2 Subdistrict, Manado City as part of an interesting autonomous region to be observed specifically considering 1,305 taxpayers, land and building taxes, but the realization of the is only around 60.53%, namely from the small industries and household handicrafts, the medium and large industrial sectors and the service sector as well as tax revenues on the control of economic assets of the community. The problems are 1) Lack of knowledge, especially small businesses about taxes related to partner businesses and 2) Lack of ability to do tax calculation and reporting related to partner businesses, while the solutions offered are 1) Transfer of knowledge about taxes in connection with small businesses and, 2) Transfer expertise regarding tax calculation and reporting related to partner business. The method used is 2 (two) ways, namely lecture and training, lecture method with presentation techniques of material concerning taxation material, especially those involving small entrepreneurs, namely Income Tax. The training method is carried out with a simple case study of the calculation and reporting of income tax.The results achieved were an increase in the knowledge of the Malendeng villagers about income tax for micro, small and medium enterprises and an increase in the community's ability to calculate and report income taxes.Keywords : Income Tax, Small Industries, Self Assessment System
IPTEKS PENGHITUNGAN RISIKO PASAR DALAM KEPUTUSAN INVESTASI Pontoh, Winston; Budiarso, Novi Swandari
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 3, No 1 (2019): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.3.1.2019.23302

Abstract

Well-established life is a common objective of people, and in term of to reach that objective then most of people should utilize knowledge and skills. One of the effort of people is normally make an investment especially stock investment. One of the reference for investors in case to make stock investments is market risk. Stock beta is one of market risk representative which measures stock responsiveness on market movements and capital asset pricing model (CAPM) is one method to measure market risk.
IPTEKS ESTIMASI BIAYA BAGI USAHA KECIL MENENGAH DALAM PERENCANAAN BIAYA Budiarso, Novi Swandari
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 3, No 1 (2019): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.3.1.2019.23306

Abstract

Small and medium enterprise has been growing fast in Manado City and has its own markets and also create its competitive advantage. Most of government programs are reflect the effort to support small and medium enterprise in term to increase the wealth of Indonesian people. Some of problems faced by small and medium enterprise are relate to managerial problem, such as administration and financial reporting. Moreover, limited of knowledge about management technology for the owners of small and medium enterprise plays the role in case to take decision on running business. High-low method is one of managerial tool to make cost estimation which help the owners to make decision such as cost planning. 
IPTEKS PENGHITUNGAN HARGA TRANSFER DAN HARGA JUAL PADA RUMAH MAKAN KHOPINOS Budiarso, Novi Swandari; Pontoh, Winston
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 3, No 1 (2019): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.3.1.2019.23305

Abstract

Determination of transfer prices and selling prices is not only a matter of large companies. This problem can occur in a type of Small and medium enterprise. But sometimes managers from small and medium businesses do not realize that in their business there is a transfer price transaction that can affect the selling price of the product to external consumers and subsequently affect operating profit. In order to overcome this problem, you can use the transfer pricing method and selling price so that you get the right transfer price and selling price for a business. The results of the transfer price calculation using the cost method and the selling price using the full cost method, the results of the transfer of semi-finished products from the preparation business unit are Rp. 4,900 / unit, while the selling price of the settlement division to external consumers is Rp. 11,020 / unit .

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