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<![CDATA[IPTEKS PERENCANAAN DAN REALISASI ANGGARAN PROGRAM KERJA PADA KELURAHAN SINGKIL II MANADO ]]>
<![CDATA[Wawointana, William Juan]]>;
<![CDATA[Manimbaga, Federicky]]>;
<![CDATA[Wangkar, Anneke]]>
<![CDATA[ Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/jiam.2.02.2018.21800
<![CDATA[This study aims to determine the planning process and realization of the activity budget at the Singkil 2 Manado sub-district office. data collected using the interview method. This type of research uses qualitative methods. planning and realization of the budget activities are prepared through MUSRENBANG and according to the community agreement also fits the 4 stages of preparation. Based on these results, the Singkil 2 sub-district requires the socialization of the results of future plans to the community regarding the central government's decision to realize the activity budget.Keywords :MUSRENBANG,budget planning, budget realization]]>
<![CDATA[IPTEKS SISTEM PENGENDALIAN INTERNAL KAS PADA PT. BURSA EFEK INDONESIA KP PAPUA ]]>
<![CDATA[Tambunan, Erwin Hasudungan]]>;
<![CDATA[Runtu, Treesje]]>
<![CDATA[ Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/jiam.2.02.2018.21679
<![CDATA[Indonesia Stock Exchange (IDX) KP Papua is a government institution that acts as the exchange organizer. This means that the Indonesia Stock Exchange has the task of facilitating securities trading in Indonesia. In addition to trading, the IDX also runs educational activities for the community, every education that is done certainly requires cash for every activity and as we know that cash is the most smooth and easy asset to occur cheating on cash and it is one of the risks in the company and to minimize fraud the company can use internal controls on cash so that fraud can be minimized. Internal control is a way that management can prevent fraud that might occur, based on research conducted on the Indonesia Stock Exchange in Papua, conclusions can be drawn that internal control of cash receipts in the company will run well when the control elements and presentation of financial statements are made with applicable standards.Keywords: Current Assets, Internal Control, Cash Receipt]]>
<![CDATA[IPTEKS PROSES PELAKSANAAN PASAR LELANG DINAS PERINDUSTRIAN DAN PERDAGANGAN DAERAH DAERAH PROVINSI SULAWESI UTARA ]]>
<![CDATA[Siallagan, Bernita]]>;
<![CDATA[Tirayoh, Victorina Z.]]>
<![CDATA[ Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/jiam.2.02.2018.21738
<![CDATA[Auction market is trading system in which buyers compete with other buyers and sellers compete with other sellers to reach the most favorable prices at the same place. The auction market is one of the effective ways in the trading system through transparency in pricing mechanisms, increasing incentives for increased production and quality. This auction market is also able to help cut long chains. With the government auction market facilitating sellers / farmers (producers) and buyers (consumers) to meet in one place without an intermediary (distributor) so as to streamline the trade chain. To improve the quality of the auction market, an analysis of the process of conducting the auction market is needed from the department of Industry and commerce of North Sulawesi area. By analyzing auction market implementation process carried out by the North Sulawesi Provincial Office of Industry and Commerce in accordance with the Decree of the Minister of Industry and commerce of the Republic of Indonesia No.650 of 2004.Keyword : implementation, effective, auction market, process]]>
<![CDATA[IPTEKS SISTEM INFORMASI PENDATAAN DAN PENAGIHAN PAJAK KENDARAAN BERMOTOR SULUT BERBASIS WEB PADA DINAS PENDAPATAN DAERAH PROVINSI SULAWESI UTARA ]]>
<![CDATA[Manopo, Betria S. R.]]>;
<![CDATA[Habindatu, Leidi Diana]]>;
<![CDATA[Gamaliel, Hendrik]]>
<![CDATA[ Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/jiam.2.02.2018.21791
<![CDATA[The purpose of this study is to find out how to apply the app See Samrat Smart is information systems data collection and billing tax motor vehicle sulut web-based at the office of Dispenda Prov.Sulut. Therefore, See Samrat Smart app that is system data collection and billing tax motor vechile sulut, very useful for the tax to get data shelter taxpayers, which is in arrears tax so that the process of billing tax become more ficilitate the performance of employees are already run the targets are determined. So, with the system performance employees in the office Bapenda prov. Sulut will be more is orderly because directly in control by the leader office with See Samrat Smart app, which is the system of information data and billing vehicle tax motor web-based.Keywords : Data Collection and Collection Information System, Motor Vehicle Tax]]>
<![CDATA[IPTEKS KEBIJAKAN PEMBERIAN FASILITAS KREDIT DI HOTEL FOUR POINTS BY SHERATON MANADO ]]>
<![CDATA[Baguna, Stacy Englyn]]>;
<![CDATA[Lambey, Robert]]>
<![CDATA[ Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/jiam.2.02.2018.21638
<![CDATA[Management of hospitality industry should determine and apply non-cash payment policy and credit facility policy, as one of the way to increase sales and maximize profit for the company. Credit facility policy by hotel management causes the appearance of receivable. The purpose of this study was to identify credit policy applied at hotel Four Points by Sheraton Manado. Based on the study that has been done, management of hotel Four Points by Sheraton Manado has determine several policies for companies that want to get credit facility. The policies consider these four elements: Credit period, Credit standards, Collection policy, and Cash discount. Suggestion for each departments related to sales cycle is to understand and follow the Standard Operating Procedure (SOP) while performing their tasks.Keywords : Credit, Hotel, Account Receivable, Operational Activities, Tourism]]>
<![CDATA[IPTEKS PELAPORAN PERSEDIAAN PADA PUPRD SULUT ]]>
<![CDATA[Mangarey, Reyfando Bilgery]]>;
<![CDATA[Mose, Gabriela Nikita]]>;
<![CDATA[Kalangi, Lintje]]>
<![CDATA[ Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/jiam.2.02.2018.21729
<![CDATA[Government Regulation No. 71 of 2010 concerning Government Accounting Standards in recording inventory can realize the performance performed by government agencies, especially in the presentation of inventory reporting. The purpose of this study was to determine the government accounting standard policies in reporting inventory at the Office of Public Works and Regional Spatial Planning of North Sulawesi Province according to Government Regulation Nomber. 71 of 2010 based on PSAP 05 concerning Inventory Accounting and the method used in this research is the service inventory reporting analysis method Public Works and Regional Spatial Planning of North Sulawesi Province with the technique of science and technology collecting inventory data and conducting analysis. The results of this study indicate that inventory reports at the Public Works Agency and Regional Spatial Planning of North Sulawesi Province are stated to be in accordance with government accounting standards.Keywords: Policies, government regulations, Inventory Reporting]]>
<![CDATA[IPTEKS TARGET DAN REALISASI PAJAK DAERAH DI DINAS PENDAPATAN DAERAH PROVINSI SULAWESI UTARA ]]>
<![CDATA[Takahindangen, Eka A.]]>;
<![CDATA[Pangemanan, Sifrid S.]]>
<![CDATA[ Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/jiam.2.02.2018.21777
<![CDATA[This study aims to determine the achievement of regional tax revenues and the percentage of realization of local tax revenues in the Regional Revenue Service of North Sulawesi Province in 2017-2018, which consists of Motor Vehicle Taxes, Motor Vehicle Name Transfer Fees, Surface Water Taxes, Vehicle Fuel Taxes Motorized, Cigarette Tax, Public Service Retribution, Service Service Retribution, and Specific License Licensing The results of this study indicate that the target of regional tax revenue in the North Sulawesi Provincial Revenue Service decreased in 2018 and the realization percentage of each type of regional tax revenue increased in January 2017 and November 2017. From that total it can be concluded that the increase in realization of local tax revenues in the Regional Revenue Service is able to pursue the tax deposit target in 2017.]]>
<![CDATA[IPTEKS BALANCE SCORECARD DI DINAS KOMUNIKASI INFORMATIKA PERSANDIAN DAN STATISTIK PROVINSI SULAWESI UTARA ]]>
<![CDATA[Suenaung, Evilyn Mega Anjali]]>;
<![CDATA[Warongan, Jessy D. L.]]>
<![CDATA[ Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/jiam.2.02.2018.21718
<![CDATA[Performance is the achievement or level of success of a person or group of people who have exceeded the standard set. The higher the achievement of the work the better it will be and vice versa. To find out the achievement, it is necessary to measure performance. In the scope of the public sector where performance measurement is very important because performance measurement can help to determine the level of achievement of the success of activities or work program from an agency both within the scope of the region to the center. For the reason, in knowing the level of performance it is necessary to measure performance. Performance measurement in this study uses a balanced scorecard concept, where the performance measurement is assessed based on four perspectives. Where from these four perspectives will be seen the performance achieved by the Office of Communication, Information, Coding and Statistics of North Sulawesi Province. Through the four perspectives of the balance scorecard it will be known in any scope the performance of the Regional Office of Communication, Information, Coding and Statistics of North Sulawesi Province still needs to be emproved.Keywords : Performance, Performance Measurement, Balance Scorecard]]>
<![CDATA[IPTEKS PENGAKUAN PROFITABILITAS PENDAPATAN DAN BEBAN PADA PT. ESTA GROUP JAYA ]]>
<![CDATA[Thenu, Gilbert]]>;
<![CDATA[Runtu, Treesje]]>
<![CDATA[ Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/jiam.2.02.2018.21759
<![CDATA[Profitability analysis is an efforts to measure the fullest ability of a company to measure profit. Profitability analysis based by two aspects, which is based on income or sales and investment. Analysis of company profitability has the importance of the external party which is stakeholder, so its management must provide financial statements in it including good income and load profitability reports so inviting comfort for stakeholders in seeing companies in profitability management.Keywords : Profitability of income and expenses, Profitability management]]>
<![CDATA[IPTEKS PERLAKUAN ASET TETAP TERHADAP DINAS PUPRD PROVINSI SULAWESI UTARA ]]>
<![CDATA[Timang, Agusta Komeshky]]>;
<![CDATA[Lambey, Robert]]>
<![CDATA[ Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/jiam.2.02.2018.21810
<![CDATA[Government regulations regarding fixed assets have been stated in Government Regulation Number 71 of 2010 concerning PSAP of fixed assets where fixed assets are important things that must be considered in the regional government service in this case the North Sulawesi Regional Public Spatial Planning service. Fixed assets are tangible assets in the form of buildings, equipment, land, machinery, and vehicles. In this case, the accounting treatment for fixed assets will be discussed in the Regional Spatial Planning Public Works Agency. From the existing studies it is used to describe something data or facts that exist or are clearly found. From the theory of previous research, it can be seen that the recognition of fixed assets in the Manado PUPRD Office is appropriate The PUPRD Service has used fixed assets in accordance with applicable government regulations because fixed assets have been repaired by the PUPRD Service by transferring unused fixed assets to other fixed assets posts.Keywords : fixed assets and psap no. 7]]>
