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Kota manado,
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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 PENGENDALIAN SISTEM INFORMASI AKUNTANSI PENJUALAN PADA PT. HASJRAT ABADI CABANG MANADO Tuhuteru, Gloria; 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.2.02.2018.21784

Abstract

PT Hasjrat Abadi is an exclusive distributor for Toyota and Yamaha. This automotive company are preferred in eastern Indonesia. With modern sales, service facilities, and access to high-tech workshops, they achieving an average sales growth of 25% over the past few years. It proves the results of implementing maximum strategy. For Hasjrat Abadi, selling is one of important thing for this business. Sales are one of the important aspects in the continuity of the company's business processes and are routine activities that occur within the company. The sales process is a routine activity that produces information, and must have good mechanism. The sales cycle can occur in cash and credit. Cash payments can received directly by the company, but credit payment can occur in a longer time with billing procedures. The theoretical basis used in this article is sales accounting information system. Company need effective control to manage company sales, and has a system created to facilitate the company in conducting sales activities, namely the sales accounting information system. This article aims to find out how the control of the sales accounting information systems at PT Hasjrat Abadi in Manado, Indonesia. Keywords : accounting information system control, sales
IPTEKS PENERAPAN AKUNTANSI KAS KECIL PADA PT. PLN (PERSERO) RAYON MANADO SELATAN Usman, Yuliasari; 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.2.02.2018.21630

Abstract

The application of petty cash accounting for companies is very important because with the existence of petty cash each company activities will run more efficiently. The use of small cash accounts is considered by some companies to be very helpful in the company's operations that are important and fast needed so that the use of small cash accounts is more efficient than cash accounts. PT. PLN South Manado Rayon also uses or applies small cash accounting because the Rayon Unit itself requires important and fast management needed so that it cannot use a cash account whose expenditure requires checks or demand deposits. This study explains how the application of petty cash at PT. PLN South Manado Rayon and use what recording method for petty cash itself.Keywords: Petty Cash, Recording and Reporting Methods
IPTEKS STANDAR AKUNTANSI PEMERINTAH PADA ASET TETAP BPKP PERWAKILAN PROVINSI SULAWESI UTARA Selah, Ridel Fendri; 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.2.02.2018.21727

Abstract

The North Sulawesi BPKP financial report is a report made to account for the performance results as a government agency.  Government Accounting Standards are principles and rules that are made as a basis for making financial statements for the government. Fixed assets are one component of assets reported in financial statements that are used for more than one year. For this reason, reporting must be correct and accordance with applicable accounting standards. The purpose of this study is to analyze the suitability between Government Accounting Standards and reporting of Fixed Assets in the North Sulawesi BPKP. The method used is the analysis of the fixed asset report of North Sulawesi BPKP with Government Accounting Standards.  The results of his research in Asset reporting are in accordance with the applicable Standards, only the difference in completeness is that there is a fixed asset account that has not been included in the 2017 report. In the future only enter an account that does not exist for the completeness of the fixed assets account if there is already an asset.Keywords : Government Accounting Standard, Financial Report, Fixed Asset
IPTEKS PROSEDUR PERENCANAAN KEUANGAN DINAS PERINDUSTRIAN DAN PERDAGANGAN DAERAH PROVINSI SULAWESI UTARA Kasakeyan, Bella A.; Balo, Daiyana N.; Pattimahu, Dewarti M.M.; Sinaga, Feren L.; Karamoy, Herman
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.2.02.2018.21766

Abstract

Regional Finance are all rights and obligations in the framework regions of regional governance that can be valued in money includes all forms of property-related rights and obligations of the area. Regional financial planning needs to be clearly arranged and in accordance with established procedures so that the budget received can be managed properly. By analyzing the financial planning procedures performed Department of Industry and Commerce of North Sulawesi Province in accordance with the Indonesian Government Regulation Nomor 58 of 2005 concerning Management of Regional Finance.Keywords : procedures, planning, regional finance
IPTEKS SISTEM INFORMASI MANAJEMEN KEUANGAN DI DIREKTORAT JENDERAL PERBENDAHARAAN PROVINSI SULAWESI UTARA Hidayat, Regina Putri; Kotambunan, Miranda Ellora; Saroinsong, Kezia Gabriela; Runtu, Treesje
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.2.02.2018.21716

Abstract

The Ministryof Finance especially the directorate general of the treasury of North Sulawesi province, is confronted with modern treasury problems. The demands of economic development are increasingly advanced, demanding a transition from the application of past culture (manual) to the stage of digital (modern) technology. The work process in the treasury sector changes, seen from the need for financial management information systems to improve the competitive advantage of modern DGT organizations in the future in increasing transparency and accountability in managing the world treasury. The emergence of treasury and state budget (SPAN) applications and agency-level financial application systems (SAKTI) as a manifestation of the implementation of financial management information systems in the Directorate General of Treasury and work units. For state treasury management to be carried out by the treasury general directorate, it can be aligned with treasury management by other countries in the world.Keywords : Financial Management Information System, SPAN, and SAKTI
IPTEKS PENGGUNAAN E-BILLING WAJIB PAJAK PADA PT BANK SULUTGO Wowor, Cindy Helena; Kumendong, Jannifer Vilisia; 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.2.02.2018.21757

Abstract

In this increasingly developing era, a more active role is needed from taxpayers to calculate, deposit and report independently taxpayer tax obligations. Moreover, the largest regional bank company in the North Sulawesi and Gorontalo regions, namely PT Bank SulutGo, must follow the developments of the existing era where all have been based on technology. PT Bank SulutGo has been appointed as a perception bank on December 11, 2014 and uses an e-billing system launched by the Directorate General of Taxes so that tax payments are made easier.Keywords : e-billing PT Bank SulutGo the largest regional bank
IPTEKS AKUNTANSI PERTANGGUNGJAWABAN PUSAT PENDAPATAN PT. BANK MANDIRI Kumaat, George Evander; 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.2.02.2018.21803

Abstract

PT. Bank Mandiri (Persero) Tbk is a state-owned company that collects funds from the public in the form of deposits and redistributes them to the community in the form of loans to improve people's lives. The majority of PT Mandiri Bank's revenues are obtained from the credit system offered. The income earned is regulated by the center of accountability in this case the revenue center. From this, the research was conducted in order to find out the application of PT Mandiri Bank's revenue centers. Assessment is carried out by applying the revenue center marketing method.Keywords : accountability, revenue center, marketing method
IPTEKS PENGENDALIAN INTERN ASET TETAP PADA PT. PLN (PERSERO) UP3 MANADO Gerung, Ireyne Regina; Pontoh, Winston
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.2.02.2018.21682

Abstract

In carrying out all its operational activities, a company needs and has never been separated from the role of fixed assets. Fixed assets are one of the assets of a company that has a useful life of more than one year and has a large materiality value. At PT. PLN (Persero) UP3 Manado, fixed assets are one of the assets with a very large value of materiality. Therefore, it takes a control of fixed assets to maintain and secure fixed assets from possible errors, both recording errors and policies made on fixed assets themselves. PT. PLN (Persero) UP3 Manado Certainly has a variety of fixed assets that support all company activities. Internal control of fixed assets at PT. PLN (Persero) UP3 Manado has been running well. PT. PLN (Persero) UP3 Manado is very concerned about the elements in the control of inter-fixed assets. Even though he has performed his duties well, PT. PLN (Persero) UP3 Manado still must pay attention to all the elements that exist to avoid things that are detrimental to the company in this case PT. PLN (Persero) UP3 Manado.Keywords : fix assets, intern control.
IPTEKS PENGELOLAAN RISIKO KEPATUHAN PADA PT. BANK SULUTGO Rawis, Gracela Gloria; Sabijono, Harijanto
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.2.02.2018.21741

Abstract

In running a business, the company cannot be separated from the risks that can threaten the company. Risks that arise require attention and improvement so that a business can survive and compete in the business world. There are various kinds of risks that arise especially at banks, usually in the form of reputation, operational, credit, market, strategic, legal, liquidity and compliance risks. From these risks, Bank SulutGo feels the need to conduct monitoring and evaluation to minimize the existing risks. This journal aims to discuss compliance risk management implemented by SulutGo Bank. By using the implementation method based on OJK Regulation Number 18 / POJK.03 / 2016 on March 16, 2016. This regulation contains the implementation of risk management for commercial banks. Based on the methods available, several steps need to be applied. This journal raises four steps, namely: identifying, measuring, monitoring, and finally mitigating. These four steps need to be done to achieve risk management that is right on target.Keywords: risk management, compliance function, identification, measurement, monitoring, mitigation,
IPTEKS PENGENDALIAN INTERN ASET TETAP FISKAL PADA PT. PLN (PERSERO) UNIT INDUK WILAYAH SULUTTENGGO Sinjal, Jordy; Runtu, Treesje
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.2.02.2018.21794

Abstract

PT. PLN (Persero) is stated-owned enterprises of Indonesia that engaged in electricity aspect. PT. PLN (Persero) is demanded by the government to increase social mission and seek profits. The main objective of PT. PLN (Persero) is to distribute electricity to the Indonesian society equally. many buildings, machinery, property and administrative equipment owned by PT. PLN (Persero) must be managed appropriately. Therefore, it takes internal control of fixed assets well to improve employee performance and productivity. A well internal control is needed to keep the fixed assets of a company or entity maintaining the useful life of fixed assets to ease the company operations. Based on the observations of PT. PLN (Persero), internal control of fixed assets already effective and efficient, but there are few things that needs to be concerned such as the completeness of documents and archiving. Archiving is really important for a company because archive is a copy of document made and accepted as a requirement to be fulfilled for administration material, or for material copies or material experience if there is a loss of the original archive.Keywords: Fixed Assets, Internal Control, Completeness of Documents, and Archiving

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