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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 SISTEM INFORMASI PEMBAYARAN PAJAK KENDARAAN BERMOTOR PADA BADAN PENDAPATAN DAERAH PROVINSI SULAWESI UTARA Dalonto, Miswati; Kentey, Sianly Lovely; Tinangon, Jantje J.
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.2.02.2018.21830

Abstract

Badan Pendapatan Daerah Provinsi Sulawesi Utara are moving in taxation sector, especially in Provincial Taxes that is motor vehicle taxation. A good tax payment system needs tax payment information systems that can make it easier for taxpayers to pay the taxes. Motor vehicle tax is one of the Regional Original Revenues, so the office of Badan Pendapatan Daerah Provinsi Sulawesi Utara creates and implements the Info Pajak Kendaraan Sulut application with the purpose  to facilitating  taxpayers to pay the tax, because this application can already provide the motor vehicle tax information in North Sulawesi region that is the amount of  PKB, SWDKLLJ,  and PNBP which are accompanied by a payment code that can be used to pay the motor vehicle tax. With this application Badan Pendapatan  Daerah Provinsi Sulawesi Utara can easily help the taxpayers to make the tax payments because taxes are compulsory and have to be paid for use of the needs of the country and prosperity of the people.Keywords : system information and application, taxes, motor vehicle tax
IPTEKS PERATURAN PERPAJAKAN, KUALITAS PELAYANAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR PADA BADAN PENGELOLAH PAJAK DAN RETRIBUSI DAERAH PROVINSI SULAWESI UTARA Basri, Harianti H.; 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.2.02.2018.21821

Abstract

Taxes are main source state revenues where state activities such as national development financed from taxes are implement the. This study aims know application knowledge, technology about tax regulations, service quality, and tax sanctions to taxpayers, service quality has a positive effect, Compliance with taxpayers in paying greatly determines effectiveness Motor Vehicle Tax collection, regulations, service quality sanctions influence motor vehicle taxpayer registered in Badan Pengelolah Pajak dan Retribusi Daerah Provinsi Sulawesi Utara.Keywords : Vehicle tax, Tax sanctions, Service Quality and Tax Compliance
IPTEKS EDUKASI DALAM PENGAMATAN MELAKUKAN TRANSAKSI PERDAGANGAN KOMODITI BERJANGKA PADA PERUSAHAAN PIALANG PT. VICTORY INTERNATIONAL FUTURES Watupongoh, Sharon Cornelia; Latjandu, Lady 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.2.02.2018.21861

Abstract

PT. Victory International Futures was established in 2003 as a brokerage company in the world financial market that uses information technology to support its business. Centered in the city of Surabaya in the heart of the Indonesian business city. PT. Victory International Futures is one of the institutions recognized by the Indonesian government. We provide 100% focus on trading via the internet using the "Meta Trader 5" system PT. Victory International Futures is under the supervision of the Commodity Futures Trading (BAPPEBTI), Member of Indonesia Commodity & Derivatives Exchanges (ICDX) / Indonesian Commodity and Derivative Exchange (BKDI) and PT. Identrust Security International (ISI). Time never stops in the era of global trade and so does PT. Victory International Futures serves thousands of customers directly and always provides quality and professional financial services.Keywords : brokerage company, gold, forex, trading system via the internet
IPTEKS STANDAR AKUNTANSI KEUANGAN NO. 28 PADA PT ASURANSI ADIRA DINAMIKA CABANG MANADO Iroth, Natasia; Mamangkey, Greyshella Sesdi; Mawikere, Lidia M
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.2.02.2018.21846

Abstract

Insurance is an institute who have important role in the economy. Companies are asked to manage and compile their financial statements, because that is an important thing that will greatly affect the company's productivity. For this reason, in every company have to apply be valid accounting standards to make information that is can understood by wearer of financial statements. In the presentation of financial statements, the income statement is a very important component, especially for calculation’s company expenses and income. Then it is necessary to recognize and record properly and in accordance with be valid standards. The aim of this research is to analyze the conformity of recognition of company income and expenses and PSAK No. 28 concerning Accounting for loss insurance contracts. The method used is the analysis of profit and loss statements with components in which the income and expense of PT Asuransi Adira Dinamika branch of Manado with PSAK No. 28. From the results of this study it was concluded that PT Asuransi Adira Dinamika Manado branch has recognized revenue and expenses appropriately according to standards, namely revenues recognized at the time of issuance of policies (contracts) and claims expenses recognized as expenses when issuing work orders (SPK) from headquarters. The company applies the accrual basis method in recognition of revenues and expenses, where transactions are recorded and reported at the time of the event and not when cash or cash equivalents are received (paid). Each company transaction is inputted systemically from the branch office to the head office in accordance with the detailed classification.Keywords : Revenue, Expense, Insurance, PSAK. N0 28
IPTEKS PENGENDALIAN INTERN TERHADAP LELANG BARANG GADAI PADA PT. PEGADAIAN (PERSERO) CABANG KAROMBASAN Lompang, Muh. Rivaldi Dg; Kalalo, Meily Y.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.2.02.2018.21835

Abstract

Pegadaian is one of the financial institutions owned by BUMN , where the main business is about credit something with the guarantee that the pawned tools move on the basis of financial law. This material can guarantee absolute rights to certain items of interest which are the object of guarantee of a debt and whenever it can be cashed for the payment of items that have been made in the agreement if it cannot complete the deals of payment. Auction is a sale of items for public place where the price are published in writing or directly, which increases or decreases in order to reach the highest price. The Auction is done if the customer is unable to fulfill his obligation to return or extend the mortgage item, and the Auction will be done in public place. PT. Pegadaian (Persero) has the right to sell the guarantee items belongs customers in an Auction. but before the Auction PT. Pegadaian (Persero) Karombasan Branch will confirm or remind the customer that the items in the pawn have out of date or have passed the payment limit. So the misunderstanding will not happen between the company and the customer.Keywords : procedure for auctioning goods pawned
IPTEKS STANDAR PELAYANAN MINIMAL PADA DINAS PEKERJAAN UMUM DAN PENATAAN RUANG DAERAHPROVINSI SULAWESI UTARA. Londo, Ireine P.; Suwetja, I Gede
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.2.02.2018.21826

Abstract

Reform in administration of government in Indonesia have cause the occurance of a number  important and fundamental changes in governance which ultimately has implication for the implementation of public services in the region. In accordance with the provisions of article 11 and article 14 ofLaw of  Year 2004 Number 32 concerning Regional Government, Government Regulation Number 65 of 2005 concerning Guidelines for Preparation and Application of Minumum Standards Service (SPM). The Government Regulation is a reference for the Ministry / Institutions in the preparation of MSS and become reference points for the government regions in implementing SPM (MSS).Basic services in the Minimum Service Standards are compulsory government affairs that are carried out by regional Governments both Provincial and Regional Governments. Government Affairs is obligatory relating to basic services which subsequently becomes the type of SPM, one of which is  SPM in the Field Public Works. Types of Basic Services for SPM in Public Works and Spatial Planning for Provincial and District / City Governments are as follows. Provincial government : meeting the needs of bulk drinking water across districts / cities and provision of cross-regency / municipal regional domestic wastewater treatment service Keywords : Minimum Service Standards, Implementation, Government
IPTEKS PERAN BI TERHADAP TRANSFER DANA MELALUI SISTEM KLIRING NASIONAL PT. BANK SULUTGO Chandra, Cherry Agustine; Suwetja, I Gede
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.2.02.2018.21857

Abstract

Along with the development of the times, information technology is very helpful in conducting transactions using BI-RTGS. The need for clearing is increasing. The clearing operation carried out by Bank Indonesia makes it easy to calculate interbank debt and save energy, time and costs. The purpose of clearing is to advance and facilitate payment of demand deposits, with easy, safe and efficient implementation, it is necessary to understand how the calculation of interbank notes, calculation of scripts in the clearing area.Keywords: Kliring, BI, Warkat
IPTEKS PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA MANADO Mewo, Angelia Natashia Martina; Kalalo, Meily Yoke Betsy
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.2.02.2018.21842

Abstract

Regional tax is the price paid for the area being developed by the region and for the region. Regional tax realization is very influential on regional revenue (PAD). The purpose of this study is to look at tax revenues in the city in this case the Tax Management and Retribution Agency of the City of Manado. The method used is descriptive method because this study consists of explanatory words. This study gets tangible results from knowing 2016 until 2017 there has been an increase. However, there are still several types of local taxes that have decreased. Therefore, the city of Manado or BP2RD must have more or more obligations that still do not have the awareness to guide taxes, so that tax revenues / realization in the city of Manado will continue to increase.Keywords : regional tax, collection, local revenue
IPTEKS EVALUASI PEMBINAAN DAN PENGAWASAN PENYELENGGARAAN PEMERINTAHAN DAERAH PADA DINAS TENAGA KERJA DAN TRANSMIGRASI DAERAH PROVINSI SULAWESI UTARA Mawuntu, Nikita Srisilia; Maradesa, Djeini
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.2.02.2018.21831

Abstract

Good governance is a requirement in every regional and central government. To ensure the good governance has proceeded well in the unity of government, then a regulation about guidance and supervision of the regional government is arranged which regulates all about the implementation of guidance and supervision in the regional government. The Official of Manpower and Transmigration of North Sulawesi Province is one of the official agencies that has a large workload and has implemented the internal guidance and supervision in accordance with applicable regulations. This was assessed based on the Regulation of Republic of Indonesia’s Government No. 12 of 2017 concerning the Guidance and Supervision of the Implementation of Regional Government. And in order to support the realization of a good government system in the North Sulawesi Province, the Department of Manpower and Transmigration continues to strive to maintain the process that has been carried out.Keywords: good governance, guidance, supervision, regional government
IPTEKS SISTEM AKUNTANSI MANAJEMEN DALAM PENINGKATAN KINERJA MANAJERIAL DAN KARYAWAN BANK BRI DI MANADO Pongilatan, Mariska; Ilat, Ventje
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.2.02.2018.21822

Abstract

Management accounting system is a basic accounting information that is very important for managers and employees in making or determining decisions as well as identification in the organization. This study aims to analyze the management accounting systems improving the performance of managers and employees, and analyze whether their answers, and improve interpersonal skills. This research was conducted at BRI Bank in Manado. The study was conducted by analyzing the performance of managers and employees, and adjusting the number of employees with workload on each employee. this study describe that the management accounting system has an important influence in company can also help managers in making and determining decisions, controlling work activities that exist within the company so as to increase the performance of manager.Keywords:manajer,employee,performace,active,creative,innovative,description,interpersonal

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