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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 175 Documents
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IPTEKS PELAKSANAAN PEMUNGUTAN PAJAK AIR PERMUKAAN PADA CABANG PELAYANAN PENDAPATAN DAERAH WILAYAH KABUPATEN BANDUNG BARAT Buntuan, Dhifa; Wokas, Heince
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.2.02.2018.21715

Abstract

The process of collecting surface water tax, hereinafter abbreviated as APER, must basically be carried out in accordance with the procedures stipulated under Regional Regulations. One from many types of local tax that included in Regional Original Income (PAD) is Surface Water Tax, which is one of the sources of finance for government and regional development to improve the welfare of the community. The procedure of collecting surface water tax is directly carried out at the Regional Revenue Service Branch (CPPD) of West Java Province, West Java Regency that is in cooperation with the One Stop Integrated Service and Capital Licensing Service (DPMPTSP) and Water Resources Management Agency (PSDA). In the implementation process, starting from the process of stipulating the Water Taking Permit (SIPPA) for new Taxpayers, registering and conducting data collection, submission, Water Acquisition Value (NPA) to Dispenda, Reporting and Regional Tax Return (SPPD), tax determination, provision tax, the distribution of the Regional Tax Assessment Letter (SKPD) to the Company for billing, and then the taxpayer makes a payment transaction. From the results of this study, the authors suggested that the Regional Revenue Service Unit of West Java Regency Padalarang, have to provide the direction and give counseling to the taxpayers both directly or indirectly to taxpayers who use and take surface water without causing damage for the environment.Keywords: The Process Of Collecting Surface Water Tax
IPTEKS SPT MASA PAJAK PERTAMBAHAN NILAI (PPN) PADA PT CIPUTRA INTERNASIONAL CABANG MANADO Mantiaha, Arisna J.; Mintalangi, Syermi
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.2.02.2018.21756

Abstract

Tax is a contribution from the people to the country. Every taxable entrepreneurs report tax reports to the government. One of them is Value Added Tax (VAT). PT Ciputra Internasional Manado report it’s Periodic Tax Return of VAT using e-Invoice provided by the Director General Tax. E-Invoice own application used by taxable entrepreneur in carrying out tax obligation. This study wants to provide knowledge in the application of e-Invoice to reporting VAT’s periodic tax return. Result of this research showed that PT Ciputra Internasional Manado in reporting Periodic Tax Return of VAT compliance with UU No.42 of 2009, Director General of Tax Regulation No. PER-31/PJ/2017, and Director General of Tax Regulation No.  PER-01/PJ/2017.Keywords : Value Added Tax, Reporting, E-Invoice
IPTEKS SISTEM DAN PROSEDUR PENGELUARAN KAS PADA UPTD BALAI PENDIDIKAN DAN PELATIHAN KOPERASI DAN UKM DAERAH PROVINSI SULAWESI UTARA Lasupu, Erika Zhavira; 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.2.02.2018.21802

Abstract

Cash expenditure is the most important component in implementing development programs that will be carried out by the government. In cash expenditures the government has a system and procedures for managing and controlling financial expenditures. North Sulawesi Cooperative and SME Education and Training Center as regional technical implementers involved in cooperatives and SME education and training in North Sulawesi Province, of course the expenditure and receipt of cash must be in accordance with procedures stipulated by the government in the regulations per invitation law. Based on research conducted at the UPTD of the North Sulawesi Province Cooperative and SME Education and Training Center, the UPTD of the North Sulawesi Province Cooperative and SME Education and Training Center has effectively referred to the Minister of Home Affairs regulation Number. 59 of 2007. However, in its implementation there are still shortcomings, namely in the process of submitting SPP (UP-GU-TU-LS) without authorization of PPK-SKPD and some processes have a lack of attachments to complete submissions. The suggestions that can be given by researchers in implementing cash disbursement procedures at the UPTD of North Sulawesi Province Cooperative and SME Education and Training Centers must be in accordance with the applicable provisions but must be able to adjust if there is a change in regulation as a reference in regional financial management.Keywords: Analysis, Application, System, Procedure, Expenditure, Cash
IPTEKS PENGENDALIAN INTERN ATAS PENGELOLAAN BARANG MILIK DAERAH DI DINAS KOMUNIKASI INFORMATIKA PERSANDIAN DAN STATISTIK DAERAH PROVINSI SULAWESI UTARA Pagora, Inggi; Pulu, Elisya; 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.2.02.2018.21836

Abstract

The study aims to determine the internal control over the management of Regional Property in the Office of Communication, Information, Regional Statistics and Statistics of North Sulawesi Province. Internal control of regional property, which is one of the important parts in realizing good financial statements. Because internal control includes management and registration of Regional Property. Internal Control of Regional Property at the Office of Communication, Information, Regional coding and Statistics of North Sulawesi Province has not gone well because there are risks that hinder the Internal Control but the Office of Communication, Information, Regional coding and Statistics of North Sulawesi Province. Although it can handle it, such as conducting control activities, where these activities must be carried out by the leadership of organizational units and functional personnel both in their respective environments and between organizational units within the Regional Government in accordance with their respective objectives, in order to provide information and communication services that adequate to the community, but it has not gone well because the organizational unit leaders and functional staff have not carried out their duties and responsibilities in accordance with existing regulations.Keywords: Internal Control of Regional Property
IPTEKS PENGAWASAN TERHADAP REALISASI ANGGARAN DENGAN KONSEP GOOD GOVERNANCE DALAM MENCEGAH PRAKTEK KORUPSI DI DINAS PEKERJAAN UMUM DAN PENATAAN RUANG DAERAH PROVINSI SULAWESI UTARA Tombokan, Andre Feral Adolf; Pangerapan, Sonny
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 02 (2018): JIAM Vol. 2 No. 2 2018
Publisher : Jurnal Ipteks Akuntansi Bagi Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Indonesia’s development depends on managing the budget state revenues and expenditures (APBN) therefore the government must be aware and change his character not to work alone without paying attention the interest or aspirations of the community. The purpose of this research is to know the flow or budget process at the public works agency and spatial planning in north Sulawesi province know the concept of good governance in carrying out supervision of realization budget, and to find out good governance in an effort to prevent corruption practices .this research is a qualitative research approach interpretive . the source of data from this study is primary data in the form of direct interviews, documentation and recording. Technique processing and analysis of data, namely the method of comparison by finding answers fundamental answers to cause and effect by analyzing factors the cause of the occurrence or emergence of a particular phenomenon. The result of this study indicate that the flow and budget process is on the PUPRD office in north Sulawesi, the budget planning process starts from conducting infestation field survey, after conducting surveys and data needed has been fulfilled, the budget calculation is carried out after it is entered planned DPA (budget implementation document) budget activities, after the DPA is published, we switch the process of physical implementation of work, including planning, design and so on,the concept of good governance in doing supervision of government budget realization is responsible for optimize the relationship between input and output. For example, for example public works agency, its input in the form of a budget can still be seen in its performance. Control,focused on how to utilize input minimum to produce the desired output that is in accordance with provisions and quality standards set at the time and quantity as which are desired. Keywords : supervision of budget realization
IPTEKS AKUNTANSI PERTANGGUNGJAWABAN TERHADAP PEMERINTAH DAERAH DALAM TINGKAT PENILAIAN KINERJA PADA KELURAHAN SINGKIL II MANADO Fernando, Ida Bagus Putu; Hunta, Aldi Andrew; Walandouw, Stanley Kho
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.2.02.2018.21818

Abstract

In a sub-district administration in singkil II, the implementation of accountability accounting is very influential and is needed in the current era, where the level of performance is very important to deal with any future problems. The average level of performance disclosure in this kelurahan is where accounting is needed, 4 of the 7 employees strongly agree on that, where the application of accounting accountability will be very helpful in the scope of the singkil II village office which has a very positive influence on all the people and especially the people in the kelurahan, and of course, behind all that there are leaders who are able to direct all of them into a village that is good in the eyes of the local government and the community.Keywords : responsibility accounting and performance assessment
IPTEKS PENGGUNAAN MODAL PADA USAHA KECIL DAN MENENGAH MENGGUNAKAN LAPORAN KEUANGAN AKUNTANSI Lonto, Tesalonika Theresa Mutiara; 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.2.02.2018.21858

Abstract

Small and medium enterprises are businesses run by a person / group of people to build a business. To run it you should use financial statements with an accounting information system. Because, using financial statements can find out the advantages and disadvantages of the business being run. When starting a business, we must find out the strategic place and market share that will become the place of business to run. By doing all that is needed we can do business well. Through this research, it was explained how to run a business by getting a loan from the Office of Cooperatives and Small and Medium Enterprises and ways to obtain these loans. This study also aims to find out how to run a business using financial statements with accounting information systems.Keywords: evaluating, effectiveness, grant disbursement procedure
IPTEKS KETEPATAN WAKTU INFORMASI PELAPORAN KEUANGAN PADA PT. BANK BRI UNIT KAROMBASAN CABANG MANADO Mangala, Lerry Riandy Diauw; Masuara, Harlan; Lintong, 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.2.02.2018.21843

Abstract

In the company's timeliness is the main thing especially the timeliness when entering the office in  the morning. timeliness in work is very influential on the quality of employees, on time a company can assess the quality of existing employees. from a research employee who arrived late will be deducted from the salary. so that in the future there will be less laziness in each employee, the company must provide more sanctions. in a way that employees will feel motivated to come to the office early. And for the future the quality of employees will rise.Keywords :Timeliness,  Quality employees
IPTEKS KETEPATWAKTUAN DAN KETERANDALAN PELAPORAN KEUANGAN DITINJAU DARI PENGENDALIAN INTERNAL PADA BADAN KEUANGAN DAERAH KOTA TOMOHON Langkedeng, Don Juan Jacobs; 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.2.02.2018.21832

Abstract

Accounting information systems and controls adequate internal can provide complete conclusions from a information conditions in the government to be used as accounting information for determine accuracy input data to output to be used government decision making. The research is entitled Effect of Technology Information and Understanding of Auditors on Internal Control of the Process Information System Audit (Survey on BKD Tomohon City). Purpose of research form knowing the effect of information technology on the information system audit process , m know the influence of the auditor's understanding of internal control over information system audit process and form know the influence of information technology, the auditor's management of internal control of the system audit process information on the Tomohon City Regional Finance Agency. Method research uses explanatory methods with data collection techniques through observation, questionnaire. Research results shows that information technology at the Agency Regional Finance of Tomohon City has a strong and significant to the audit process it information system. Technology information can help and facilitate the auditor in carrying out the system audit process information. The auditor's understanding of internal control of the Agency Regional Finance of Tomohon City has a moderate and significant relationship with the information system audit process. The information system audit process is running well and produce a good report if the auditor is capable understand the internal control system well, especially control internal with the presence of computerization. Information Technology and control internal has a strong and significant influence on the audit process information at the Regional Finance Agency of Tomohon City. Use of technology better information and auditor understanding of internal controllable to improve and facilitate the information system audit process. Information technology improvement auditor's assessment and assessment of internal controllable to improve the information system audit process even better. Decline information technology and understanding of capable internal controls reduce the efficiency and effectiveness of the information system audit process information.Keywords: Internal Informasion On The Timelty And Reability Of Financial Reporting
IPTEK PENCAPAIAN KINERJA DI DINAS KOMUNIKASI INFORMATIKA STATISTIK DAN PERSANDIAN DAERAH Parera, Meyline Trisuksi; 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.2.02.2018.21823

Abstract

This study aims to find out the factors that support the achievement of a performance in the SKPD, especially in Information Communication, Regional coding and statistics that have an important role in the scope of government in North Sulawesi. This study explains that the ability or skill factors and motivational factors have an important role in achieving an effective and efficient performance of employees and leaders based on their respective duties and functions.Keywords: Effective and efficient performance

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