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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 PENGENDALIAN INTERN KAS PADA PT. PLN (PERSERO) UNIT INDUK PEMBANGUNAN SULAWESI BAGIAN UTARA Taogan, Gloria; Runtuwene, Astrid; Abuno, Malindah; Elim, Inggriani
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.2.02.2018.21731

Abstract

Internal control is a system that can affect by human resources and information technology systems, which are designed to help companies achieve certain goals or objectives. Where the dimensions of scope are increasingly large and complex, causing management is no longer visible directly within the company. Cash greatly affects transactions in the company because cash is the most current assets and almost every transaction with outside parties always affects cash, then a good system of internal cash control is applied. Internal cash control, which is one way to maintain the company's cash is not misused. Internal cash control is one of the main internal elements of the company that needs serious attention. PT. PLN (Persero) UIP SULBAGUT is a company that controls the construction and management of plant construction and network activities and implements construction administration by acting as the owner's representative to produce quality power plants and networks that are ready to operate through the development of effective, efficient and appropriate processes for achieve performance targets.Keywords: Internal control system, COSO, Cash, PT PLN (Persero) UIP SULBAGUT
IPTEKS PROSEDUR PENARIKAN ASET TETAP BERWUJUD PADA PT. PLN (PERSERO) UP3 MANADO Simanjuntak, Lucyana Aprillya; Mamontoh, Dewi Larasati; Afandi, Dhullo
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.2.02.2018.21779

Abstract

PT. PLN (Persero) Manado UP3 is one of the State-Owned Enterprises that is engaged in services, the purpose of which is to try to provide electricity in sufficient quantities and quality to regulate the burden of various places. This electricity supply is sought to provide services to the community, namely as a production infrastructure and as a fulfillment of people's daily needs. The problems studied in this study are: 1) What is the procedure for withdrawal of Fixed Assets at PT. PLN (Persero) Manado UP3, the observation of this study are: 1) To find out how the procedure of delivering tangible fixed assets at PT. PLN (Persero) Manado UP3. The object of this research is PT. PLN (Persero) Manado UP3. Data retrieval is done by means of documentation and interviews at PT. PLN (Persero) Manado UP3. The results of the observation show that in practice the Procedure for Withdrawing Fixed assets at PT. The PLN (Persero) Manado UP3 is not good because of the long period of determination and responsiveness of the officers, which takes a long time. It would be better if in the procedure of managing fixed assets at PT. PLN (Persero) Manado UP3 is more responsive and the decline in its determination is accelerated.Keywords: procedure, fixed assets
IPTEKS PERHITUNGAN PAJAK PENGHASILAN (PPh) PASAL 21 UNTUK TAMBAHAN PENGHASILAN PEGAWAI NEGERI SIPIL DI DINAS TENAGA KERJA KOTA MANADO Mumu, Ablessy; Latulola, Anatasya; 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.2.02.2018.21720

Abstract

In improving the quality and performance of civil servants in government agencies, a rule is made regarding the addition of employee income which is income outside of salary which must be subject to income tax  article 21. This research aims to examine the calculation of income tax article 21 for civil servants civil in Dinas Tenaga Kerja Manado society is in accordance with applicable regulations, also aims to add insight into aspects of taxation, especially in calculating income tax article 21. The method used is representative of the quantitative data obtained from the object of service. While the technique of application is to collect quantitative data in the form of numbers and calculations, then based on these data testing is done in order to convince a theory issued.Keywords : Income tax, Additional income
IPTEKS LELANG BARANG JAMINAN PADA PT. PEGADAIAN (PERSERO) CABANG KAROMBASAN MANADO Taufik, Meisa Farina; 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.2.02.2018.21761

Abstract

PT. Pegadaian is an institution that runs a mortgage business, where an item or securities can be used as collateral to borrow some money. And if the pledge giver does not fulfill the obligations of an agreed time, PT. Pegadaian (Persero) will give a warning to repay the loan immediately. If the warning does not get clarity or confirmation of repayment from the mortgage provider, PT. Pegadaian (Persero) has the right to take repayment of its receivable by auctioning off collateral for money pawn under it’s control. This study ains to determine the implementation of the auction at PT. Pegadaian (Persero) Karombasan branch in Manado. Also to find out the obtacles to the auction at PT. Pegadaian (Persero) The data analysis technique uses descriptive analysis.Keywords: auction, constraints, implementation, mortgage goods
IPTEKS PENGAKUAN DAN PENGUKURAN PENDAPATAN PREMI ASURANSI PADA PT JASA RAHARJA (PERSERO) CABANG SULAWESI UTARA Prihatanto, Candra Rizky; Mintalangi, Syermy 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.2.02.2018.21812

Abstract

PT Jasa Raharja is a company who handles about social insurance, where at the end of each accounting period year, will make and report a financial statement. In company’s financial statement, revenue is an important component. One of the existing income of PT Jasa Raharja is insurance premium income. The purpose of the writer is to compare and to gain knowlegde whether company’s account treatment of insurance premium income already in accordance with the existing accounting standard, especially in recognition and measurement of insurance premium income. The accounting treatment of company’s insurance premium income must be controlled as to prevent misinformation in company’s financial statement.Keywords: accounting standard, insurance premium income
IPTEKS SISTEM PENGENDALIAN INTERNAL TERHADAP PELAYANAN PUBLIK DI KANTOR KESYAHBANDARAN DAN OTORITAS PELABUHAN KELAS I BITUNG Fajriansyah, Yudi; Alexander, Stanly W.
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.2.02.2018.21711

Abstract

Every country, the organization of public services is an obligation for the government to meet the needs and rights of every citizen in the form of goods, services and administration. To realize a good public service then takes the name of the internal control system, wherein the internal control function to control every activity that occurs in the organization in order to create public services effectively and efficiently. As a public sector organization, Kantor Kesyahbandaran dan Otoritas Pelabuhan (KSOP) Kelas I Bitung has given good public services to the people especially those in need of service in the field of shipping and ports because based on the evaluation of the implementation of the internal control system it is quite effective even though there are some obstacles in the provision of public services but this can be overcome if they further increase their internal controlKeywords: public services, internal control system, public sector organization, KSOP, evaluation
IPTEKS STANDAR PELAYANAN PADA PT. TASPEN (PERSERO) CABANG MANADO Rangian, Melisa Magda; Kumajas, Melisa; Alexander, Stanly W.
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.2.02.2018.21746

Abstract

This study aims to see how well PT TASPEN's service in carrying out its duties in managing pension fund savings for employees, is discussed from several factors that exist within PT TASPEN. PT TASPEN is a non-bank financial institution that works to serve pensioners where pension recipients are only for Civil Servants. The author made observations and interviews to find out the discussion of the factors in this study. The applied science and technology method is related to the implementation of community services with analysis techniques through factors in service. Finally the results of the discussion showed that there was still something to be improved at PT TASPEN to further maximize future work. With suggestions in service procedures there must be an increase in the publication of information in print media or mass media, and in the time of service advice for companies that is to add existing teller services and add information boards.Keywords : TASPEN, service, pension fund, civil servant, community
IPTEKS PENERAPAN FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PEGAWAI PADA DINAS PENDIDIKAN DAERAH PROVINSI SULAWESI UTARA Rasu, Omega Indria; Pusung, Rudy 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.2.02.2018.21798

Abstract

The Regional Education Office of North Sulawesi Province is a department engaged in education that carries out services in the field of education from the center to the regions. The way to work in this company is not monotonous. All employees and leaders establish good relationships with each other without reducing respect for their superiors or leaders. This happens because leaders who want to share and socialize with employees. The leaders in the North Sulawesi Provincial Education Office also often provide motivation on various occasions to provide more work enthusiasm for their employees. A good relationship is also proven by the way the opinions are conveyed by employees who are directly discussed by the office leaders. A well-structured organizational system also has an impact on monitoring employee performance because each has responsibilities so that they provide mutual input and encouragement on various occasions. The employees also continue to be provided with training that maximizes each other's performance. A comfortable and safe working atmosphere also makes workers able to work according to their responsibilities. The Regional Education Office of North Sulawesi Province has a mission to serve the community in the field of education so that the employees who are able to provide excellent service also greatly influence the progress of the departmentKeyword: human Resources, performance, employee performance factors
IPTEKS PENGENDALIAN INTERNAL TERHADAP ASET TETAP PADA PT JASA RAHARJA (PERSERO) CABANG SULAWESI UTARA Herawati, Elly; Mokoginta, Rachaya M.; Datu, Christian
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.2.02.2018.21673

Abstract

PT JASA RAHARJA (Persero) branch North Sulawesi is a branch office from PT JASA RAHARJA (Persero) and this company is one of state-owned enterprises which engaged in social insurance, especially for accident insurance and compensation insurance. In running every operational activity, every company surely must have fixed assets, be it in the form of buildings, office equipment, vehicles and so which can support employee performance. Fixed asset in a company must be secured in many ways of surveillance, control over costs incurred to get the said fixed asset, provide asset number so it will be easier to review the useful life of each asset, and whether said asset still can support employees performance or not. In this case, it is very important for us to pay attention to its internal control, because based on a research we did during our internship in PT JASA RAHARJA (Persero) branch North Sulawesi, each asset’s internal control from the company need to be more efficient in terms of the element of the environment control, activities of control, related information on fixed asset and monitoring that has been done before to do physical matching of fixed asset, and appropriate allocation based on its function and responsibilities. Then, the company must pay attention to expenditures of income and expenses on fixed asset, by following insurance for fixed assets, make an audit committee, and implement the disposal and elimination of fixed asset. Suggestions for company to improve employees performance, through increasing exploration of knowledge and functions of application in order for employee to use it effectively and for presentation statement and efficiency of information about company’s fixed assets more reliable and accurate.Keyword : internal control, fixed asset, Insurance
IPTEKS STRATEGI PEMASARAN BBM NON SUBSIDI PADA PT PERTAMINA (PERSERO) BRANCH MARKETING SULUTENGGO REGION VII Paraswati, Sawindri Dyah; Lintong, Diana Nova
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.2.02.2018.21736

Abstract

Because of the importance of fuel oil for community needs both for household, business, transportation and industrial sectors. As the largest oil and gas company in Indonesia, even globally, Pertamina certainly has a specific strategy to market its products. Competition in the retail business of non-subsidized fuels is strongly influenced by government policies in terms of determining the price of shared fuels. The marketing of PT Pertamina Sulutenggo Cabang VII Daerah has the duty to market fuel oil to all areas of Sulutenggo and also the company carries out various strategies to survive on the market. In October 2018 Pertamina had just raised non-subsidized fuel prices throughout Indonesia, the prices set were not so much different from other regions, except for areas affected by natural disasters such as NTB and Central Sulawesi for the time being they did not rise. For now PT Pertamina Marketing Sulutenggo Branch focuses on the marketing strategy of non-subsidized fuels by holding various events, recently PT Sulutenggo Branch Marketing in commemoration of the national customer day on September 4, 2018, Pertamina held an event at the gas station. Coco Samrat by distributing gifts to customers who buy non-subsidized fuel, such an event is also part of the prtamina strategy in marketing non-subsidized products. With this analysis carried out with the title of marketing strategy so that it aims to determine the implementation of marketing strategies for Non-Subsidized BBM PT Pertamina Marketing Sulutenggo Branch. The analysis used in this strategy is the marketing mix, which is "4P".Keywords: Marketing Strategy for Non-Subsidized Retail Oil Fue

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