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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 ANALISIS HASIL LAPORAN KEUANGAN DAN ASET SULAWESI UTARA Sipayung, Yosua Afryan Iriando; 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.2.02.2018.21840

Abstract

Analysis of financial statements is a study that records financial statements of a company or government in a period and describes the results of performance on the company or government. Excess financial statements know information about financial conditions, financial capacity, and changes in company capital in the previous period. The low quality of financial statements can result in data inaccuracies that are in the company or government.. Financial statements are very important information in economic decision making. By analyzing financial statements, government accountants can determine the right in making a decision so that government goals can be achieved. In the implementation of decentralization and autonomy, regions are given the right to obtain financial resources, which include, in the form of certainty the availability of funding from the government in accordance with government affairs, authority to collect and use regional taxes and levies, the right to obtain proceeds from national resources being in the area and other balancing funds, the right to manage regional wealth and obtain other legitimate sources of income, as well as funding sources. The new paradigm changes in the management of State property / State assets which are marked by the issuance of Government Regulation No. 27 of 2014 which is a derivative regulation of Law No. 1 of 2004 concerning State Treasury, has given rise to new optimism in the arrangement and management of State assets that are more orderly, obligatory and transparent in the future. In the management of regional assets requires legal principles that can be a strong foundation in a regional asset management mechanism to avoid irregularities.Keywords: Financial statements, regional assets, funds, regulations, obligations
IPTEKS PENERAPAN PSAK NO. 23 ATAS PENJUALAN ENERGI LISTRIK PASCABAYAR DAN PRABAYAR PADA PT. PLN (PERSERO) UNIT LAYANAN PELANGGAN MANADO SELATAN Rianto, Rifka Sharen; Mailakay, Dian Christin; Maradesa, Djeni
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.2.02.2018.21829

Abstract

In this study discusses the recognition or income in selling electricity in meters postpaid and prepaid in the company PT PLN (Persero) ULP Manado Selatan, where recognition and registration are in accordance with the theory of PSAK no. 23, This study uses descriptive analysis, interviews and data collection to Kariyawan. Recognition is a process of recording formally carried out by post into a financial statement account within the entity. While recording is a planning process to record bookkeeping, describes events that have occurred measuring through in a structured way in sequence.Keywords:  Sales, Recognition, Postpaid and Prepaid Records, PSAK No. 23
IPTEKS PENENTUAN KELAYAKAN KREDIT BANK PADA PT. BANK RAKYAT INDONESIA (PERSERO) TBK, KCP (KANTOR CABANG PEMBANTU) BAHU Palilingan, Kartini A.T.; Pangemanan, Sifrid S.
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.2.02.2018.21820

Abstract

The function of banking is to raise funds from the community and channel it to the public. In collecting funds in charge of the bank is a relationship fund and in channeling funds to the public the bank provides credit to help improve the economy and the welfare of the community. In the bank there is a credit relationship that is in charge of analyzing credit at this analytical bank that can see the feasibility and risk of bad credit.Keywords: Credit Analysis, Risk of bad credit
IPTEK SISTEM INFORMASI AKUNTANSI PADA PENERIMAAN KAS DI PT. SIARAN RADIO MODULASI NADA TITIAN INSPIRASI JAYA MANADO Tiow, Pattrichsius P; 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.2.02.2018.21860

Abstract

Every organization needs an accounting information system which already planned and supervised well. This article is purpose to know the knowledge and technology (IPTEK) by applying the accounting information system on cash receipts by describing the financial transaction activities occurred. The result of discussion showed that PT Siaran Radio Modulai Nada Titian Inspirasi Jaya Manado already runs their organizational activities well and computerized. It is suggested for the company to maintain their current organizational technology advancement.Keywords: Accounting Information System, Cash Receipt
IPTEKS PENGARUH MINAT PERILAKU WAJIB PAJAK DALAM MENGGUNAKAN SYSTEM ONLINE DI KPP PRATAMA MANADO Suci, Tri Sukma M.; Latjandu, Lady D.
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.2.02.2018.21845

Abstract

Reporting system (SPT) starts the expansion of information technology online & real time, namely e-Filing. With an existence of e-Filing provides convenience to taxpayers in reportin tax returns. The purpose of this study’s to look at the factors that affect interest in taxpayer behavior toward the use of e-Filing at KPP Pratama Manado. E-Filing makes a good contribution to Taxpayers and by using e-Filing, a Taxpayers can feel the benefits, wich one is convenience when delivering taxes. Taxpayers interest in using e-Filing is based on perceptions and the experience gained by taxpayers on e-Filing. Factors of usability, convenience, security and confidentiality, and human resources have a positive influence, so that the benefits of e-Filing can be felt by all Taxpayers registered at the KPP Pratama Manado.Keywords: e-Filing, taxpayers, SPT
IPTEKS EFEKTIVITAS PENGOLAHAN DATA WAJIB PAJAK DENGAN APLIKASI PADA KANTOR PELAYANAN PAJAK PRATAMA MANADO Mandagi, Jaquline; Wangkar, Anekke
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.2.02.2018.21834

Abstract

Tax has great benefits for the development of the Indonesian nation. This is because taxes are the biggest potential revenue in the country. Because taxes are direct receipts that can be processed to finance various kinds of state needs. Seeing the rapid development of technology, the Directorate General of Taxes (DGT) uses technology as an alternative channel of communication with tax payers. Therefore the Pratama Tax Office Manado relies heavily on Digital Technology in the form of electronic media and social media to facilitate processing of taxpayer data. The purpose of this study is to find out the effective processing of data with applications (software) under the supervision of the Directorate General of Tax Information System in collecting taxpayers at the Manado tax service office. Electronic media can be used to disseminate information relating to socialization, counseling and as a means of communication to the WP used by the DGT through socialization, letters, e-mail, websites and call centers. With the use of technology can improve work effectiveness, save time, effort and thought, and accelerate the flow of information for leaders to make decisions.Keywords: effectiveness, tax, technology, application
IPTEKS SISTEM AKUNTANSI INSTANSI BERBASIS AKRUAL (SAIBA) DALAM PENYAJIAN LAPORAN KEUANGAN PADA LEMBAGA PENJAMINAN MUTU PENDIDIKAN PROVINSI SULAWESI UTARA Tampemawa, Patrycia Marcellina Maria; Kindangen, Wulan D
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.2.02.2018.21825

Abstract

The institute of Educational Quality Assurance is a government agency engaged in education, which aims to ensure that standards, norms, criteria and procedures set by the central government in accordance with the implementation of education in North Sulawesi. In this agency all the parts that have to be able to run well to realize good governance, one of which  the finance department whose job is to present financial statements. The application of accrual-based accounting in the central or regional government is supported by the existence of the SAIBA application, so that the presentation of financial statements, one of which is the financial report at LPMP, assisted by the application of SAIBA. Referring to PMK 270 / PMK.05 /2014 wherein it has been equipped with an Operational Report, Equity Change Report, where in the previous system only issued two types of reports, that is Budget Realization Report and Report form Balance Sheet. The financial statements must be appended with the  Financial Statement notes for annual report. Keyword: Financial statements, Accrual Basis, SAIBA
IPTEKS PERATURAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA MANADO PROVINSI SULAWESI UTARA Kalalo, Angraini P.; Nangoi, Grace 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.2.02.2018.21816

Abstract

Tax is the responsibility of the people who are owed, either as individuals or business entities that aim to form laws, not directly and can be used for a large amount of people's prosperity. Payment of taxes is a manifestation of obligations and duties as well as tax obligations to participate and jointly. In accordance with the philosophy of the tax law, changing taxes is not only an obligation, but also for all countries for development.Keywords : Tax, Tax Regulations, and Taxpayer Awareness
IPTEKS OM-SPAN PADA DIREKTORAT JENDERAL PERBENDAHARAAN NEGARA SULAWESI UTARA Assa, Jeremia Renaldo; 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.2.02.2018.21850

Abstract

This report shows how modernization greatly influences the performance carried out, which makes work easier and faster precisely. using the online monitoring application SPAN on the performance of employees at the directorate general of the state of North Sulawesi, especially in the internal part of the company to be more efficient in monitoring stakeholders. this report is compiled descriptively and qualitative data collection. the results of which affect work, resulting in satisfactory work results in the directorate general of the state treasury of North Sulawesi.Keywords : modernization, online monitoring, SPAN 
IPTEKS E-FILING TERHADAP WAJIB PAJAK PADA KPP PRATAMA MANADO Rorimpandey, Mutiara Deivana; 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.2.02.2018.21841

Abstract

KPP Pratama Manado is a place provided by the government for the public or taxpayer in carrying out their obligations to report on each asset or wealth or income they have. Along with the times in the advancement of information and communication technology, KPP Pratama Manado provides convenience for taxpayer in reporting SPT (Surat Pemberitahuan Tahunan) by providing e-Filing. The e-Filing system is an online tax reporting system that has been provided by the government for taxpayer. However, the lack of knowledge of taxpayer on e-Filing system affects taxpayer still reporting annual SPTs manually. KPP Pratama Manado should further improve the grade and quality of e-Filing system so that they can be used more optimally by taxpayer.Keywords: SPT, e-Filing, taxpayer

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