cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota manado,
Sulawesi utara
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
 2   3   4   5   6 
IPTEKS PERLAKUAN AKUNTANSI KREDIT USAHA RAKYAT PADA PT. BANK MANDIRI (PERSERO) TBK. AREA MANADO Sembiring, Maya; 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.2.02.2018.21668

Abstract

PT. Bank Mandiri (Persero) Tbk. It is one of the agencies that implements the People's Business Credit (KUR) program in providing loans to parties Micro, Small and Medium Enterprises (UMKM) who want to open a business. Accounting treatment in the People's Business Credit (KUR) program is very important for creditors and prospective debtors because with Accounting both parties can plan business financial properly. The purpose of this study was to analyze the accounting treatment of people's business credit at PT. Bank Mandiri (Persero) Tbk. Manado area. Based on the results of the Accounting research applied by Bank Mandiri to Micro, Small and Medium Enterprises (UMKM) who want to open a business. Accounting treatment in the People's Business Credit (UMKM)is income statement. The Income statement is one of the conditions for prospective debtors so that credit disbursement can be disbursed because the income statement contains information about the income, expenses and net income received by the company in a period of one month. So that the results of the profits obtained by Bank Mandiri can see how much credit limit the company can give to prospective debtors. Bank Mandiri applies DSR as one of the conditions for calculating the approved limit. DSR is a ratio that calculates how much income is obtained by prospective debtors to pay the total debt.Keywords : Kredit Usaha Rakyat (KUR), Usaha Mikro Kecil dan Menengah (UMKM), income statement, debt to service ratio (DSR)
IPTEKS PENGENDALIAN INTERNAL DALAM MEMINIMALKAN RESIKO KREDIT BERMASALAH PADA LEMBAGA PEMBIAYAAN Clarisa, Saskya; Tangkuman, Steven 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.2.02.2018.21732

Abstract

PT. FIFGROUP as a company engaged in financing services is a company whose main source of profit comes from interest on community loans. Therefore the main problem that is often faced for a finance company is bad credit, which is where consumers do not smoothly make installment payments that cause losses, so that the company must think hard to reduce the credit risk so that the company's operational activities can run well. Therefore the internal control system at the company is very important, especially in terms of internal control of credit. The purpose of this study is to find out the internal controls that are applied in the company through the process of credit submission by consumers to billing to minimize credit risk.Keyword : internal control, credit risk
IPTEKS PENCATATAN PENDAPATAN ASLI DAERAH DI BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA MANADO Palenteng, Meylan Febiola; 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.2.02.2018.21780

Abstract

Regional original income is regional income originating from the results of regional taxes, regional restitution, profits from regionally-owned enterprises, and other legitimate local revenues in exploring funding in the implementation of autonomy as a manifestation of the principle of decentralization. The purpose of this study is to analyze the comparison of the realization of local revenue in the Tax Management and Retribution Agency of the City of Manado during 2016-2017. The method used in this study is descriptive method. It's good that the leadership of the Regional Tax and Retribution Management Board of the City of Manado pays more attention to regional revenue so that there is no significant increase or decrease every year.Keywords : analysis of local revenue, recording, realization
IPTEKS PENGUKURAN KINERJA KEUANGAN PADA PT. PLN (PERSERO) WILAYAH SULUTTENGGO Pinontoan, Regina F.; 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.2.02.2018.21721

Abstract

The measurement of financial performance based solely on balance sheet financial statements and profit and loss is able to provide information on the feasibility of a company on the obligations of external parties and also assets owned by the company. From the results of financial statement analysis using financial ratio analysis of PT. PLN (Persero)Region  Sulutttenggo can evaluate the financial performance of companies that show unfavorable conditions where the value of the liquidity ratio is less stable and even decreases. Whereas the results of the calculation of leverage ratio and profitability ratio show fairly good conditions. Thus, the writer suggest that the management always evaluate in improving the company's financial performance.Keywords : financial statement, financial performance, financial ratios
IPTEKS PELAYANAN PRIMA TERHADAP KINERJA BAGIAN KEUANGAN ATAS KLAIM DANA PENSIUN PT TASPEN (PERSERO) CABANG MANADO Midu, Mutia Larasati S.; Pinatik, Sherly
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.2.02.2018.21762

Abstract

PT TASPEN (Persero) Manado Branch is a State-owned business entity whose task is to manage social insurance programs which in this case handle the pension fund and old age savings program. Then, in its service, PT TASPEN (Persero) certainly requires the existence of procedures that are implemented in order to achieve customer satisfaction. Good service in insurance companies is certainly very influential on the assessment of financial performance and the existence of companies in shutter outside the company. Influence on financial performance because in the implementation of its main duties the part that regulates the problem of claiming funds is the field of services and benefits, where the fields are directly related to customers. So it is very important that there is good customer service so that it can carry out its duties and responsibilities in accordance with the objectives of the company, which is to become a trusted, clean and healthy pension and THT social insurance provider.Keywords : Insurance, pension fund, Costumer Service
IPTEKS INFORMASI BIAYA DALAM PENGGUNAAN PRODUK E-CHANNEL PADA BANK RAKYAT INDONESIA (PERSERO) TBK Tumbel, Jinnyfer J.F; Pondaag, Naomi G.H; 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.2.02.2018.21813

Abstract

In this modern era, technological developments are experiencing very rapid development. Likewise in financial institutions, namely banks, technology is now a determinant of bank progress and provides benefits in transactions and in carrying out the operations of other banks. And if the bank does not prioritize technology in its operations, banks will find it difficult to move forward and develop to find good profits or profits for the development of the bank. For this reason, banks issue e-channel products that are very useful, and make it easier for people not only to help the community but also to be profitable and bring good profits to the bank, and in the use of e-channel products, of course there are costs truncated which may not be recognized by the general public, but in it is also very beneficial to both parties. Keywords: cost information, e-channel products
IPTEKS PENGENDALIAN INTERN DALAM PEMBIAYAAN IMPLAN PADA PT. BANK SYARIAH MANDIRI KC. MANADO Arifin M.H, Radila; Kalangi, Lintje
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.2.02.2018.21712

Abstract

BSM or PT. Bank Syariah Mandri is aone of the syariah banks, which in practice banking uses the principles of Islamic syariah. In syariah banking, currenty there are many products, one of which is payment without installments, which in Bank Syariah Mandiri has also been implemented through the BSM implant program. The more developed implant financing is, the more effective internal control is needed for the company. To find out how internal control in implant financing at PT. Bank Syariah Manado branch office can be said to be effective or not. We can assess the effectiveness of internal control in implant financing if analyzing each element of the internal control system consisting of the control activities, control environment, risk assessment, monitoring and Information and communication. Whit good internal control within the company, implant financing can ran effectively. Keywords: Internal Control, Implant Financing, BSM Implant
IPTEKS PENGAJUAN KREDIT BERDASARKAN INFORMASI AKUNTANSI PEMBERIAN KREDIT PADA PT BANK MANDIRI (PERSERO) TBK. AREA MANADO Sumarauw, Ranggy D.F; Gerungai, Natalia Y. T.
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

Indonesian Banking in carrying out its business in economic democracy by using the principle of prudence, the main function of the bank is to collect funds and channel them back to the community. The role of banks in supporting economic activities is quite large because banks provide services in the circulation of money. Whereas from a banks point of view, credit has a strategic position which is one of the necessary sources of money in financing business activities that can be emphasized as the key to life for every human being. Agreement is a legal relationship in the field of wealth based on an agreement between legal subjects one with the other and between them bind to each other so that the law is obliged to implement the agreement agreed upon by the parties and cause legal consequences. By using a qualitative descriptive method from the results of the observation the author describes how the credit application process is carried out and how the crediting procedure is associated with accounting information in the provision of credit in this case to increase crediting at PT Bank Mandiri (persero) Tbk Manado Area. Based on observations the authors suggest that the independent bank must be more careful in making credit terminations so that there will be no bad credit.Keywords: credit applicaton, credit approval
IPTEKS PENGELOLAAN BARANG MILIK DAERAH (BMD) DI DINAS PEKERJAAN UMUM PROVINSI SULAWESI UTARA Nendher, Joindra; May, Gordon Angel; Londa, Cliver; 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.2.02.2018.21799

Abstract

Office of Public Works – Human Settlements and Spatial Planning is an Agency that engaged in infrastructure matter. In carrying out its functions Office of Public Works has a regional government facilities which named Goods for Regional Government, what is meant by Goods for Regional Government is a any goods obtained or purchased from Regional Development Budget. To support regional asset management effectively and efficiently and to create transparency in regional asset management policy, therefore regional government needs to own or develop management information system  that reliable as a tool to create pattername’s report.Keywords : Goods for Regional Government
IPTEKS BANTUAN SOSIAL BERDASARKAN STANDAR AKUNTANSI PEMERINTAHAN DI KANTOR WILAYAH KEMENTERIAN AGAMA PROVINSI SULAWESI UTARA Radjak, Yustanti A.; Kojo, Oliviana; Lacoro, Dian Ardhina; Morasa, Jenny
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.2.02.2018.21676

Abstract

Social assistance is the provision of assistance in the form of money or goods provided from the Central Government to the Regional Government or central institutions in the region. The expenditure / burden of social assistance in the Regional Office of the Ministry of Religion of North Sulawesi Province is in accordance with Government Accounting Standards (GAS). for procedures for social assistance that have been going well, can be seen from the procedures stipulated in the proposal until the disbursement of funds or goods. Presentation of financial statements using accrual methods makes it easier for the government to produce accurate government financial reports.Keywords: Government Accounting Standards, Social Assistance

Page 4 of 18 | Total Record : 175

 2   3   4   5   6 

Filter by Year

2017 2021


Reset
Filter By Issues
All Issue Vol 5, No 2 (2021) Vol 5, No 1 (2021) Vol 4, No 2 (2020) Vol 4, No 1 (2020): JIAM Vol 3, No 2 (2019): JIAM Vol 3, No 2 (2019): JIAM Vol 3, No 1 (2019): JIAM Vol 3, No 1 (2019): JIAM Vol 2, No 02 (2018): JIAM Vol. 2 No. 2 2018 Vol 2, No 2 (2018): JIAM Vol 2, No 2 (2018): JIAM Vol 2, No 1 (2018): JIAM Vol 1, No 1 (2017): JIAM More Issue