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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 PENERBITAN SURAT PERMINTAAN PENJELASAN ATAS DATA DAN ATAU KETERANGAN (SP2DK) OLEH ACCOUNT REPRESENTATIVE DI KANTOR PELAYANAN PAJAK PRATAMA MANADO Kowel, Viva A. A.; Sondakh, Thessa F. Y.; Pua, Ailling I.; Budiarso, Novi S.
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.2.02.2018.21684

Abstract

Tax has great contribution on the development in Indonesia. Therefore, the supervision for tax obligation fulfillment is a must. In fulfilling their tax obligation, taxpayers are supervised by Account Representative to ensure they are obedient in paying taxes. One way for Account Representative to supervise taxpayers is by issuing SP2DK. Account Representative will conduct analysis on taxpayer’s data and clarification. The authority expects that an effective issuance of SP2DK will increase the tax revenue of KPP Pratama Manado. Unfortunately, in its practice there are still factors that obstruct the issuance process of SP2DK and the tax revenue realization after SP2DK is issued. Due to these facts, Account Representative is required to have good knowledge and skill in analyzing and comparing the data from taxpayer to maximize tax revenue from SP2DK issuance. Keywords : SP2DK, Account Representative, analysis, income, maximization
IPTEKS PENINGKATAN KINERJA KARYAWAN PADA PT. BURSA EFEK INDONESIA KANTOR PERWAKILAN SULAWESI UTARA Dolontelide, Claudia Meygriza; Latjandu, Lady D.
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.2.02.2018.21744

Abstract

Job satisfaction will affect employee performance. Employees with high job satisfaction can produce maximum work performance. Conversely, employees with low job satisfaction will produce bad work performance. Therefore, job satisfaction is one of the important factors in a company that needs attention from the company's leadership. The science and technology method used is six dimensions in job satisfaction stated by Luthans (2006) which consists of the work itself, salary or wages, opportunities for promotion, supervision, work colleagues and working conditions. This study serves to measure job satisfaction and how it affects to employee performance at PT. Indonesia Stock Exchange North Sulawesi Representative Office.Keywords: job satisfaction, employee performance, dimensions in job satisfaction
IPTEKS PENGENDALIAN PEMBIAYAAN PADA DEPARTEMEN UNIT DI PT. ASTRA INTERNATIONAL ISUZU SALES OPERATION CABANG MANADO Kumaat, Victoria; 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.2.02.2018.21796

Abstract

PT Astra Isuzu Manado branch is part of PT Astra International Tbk, which operates in the automotive business line, which has 3 departments, the first is the unit department, service department, and spare parts department. In the unit department itself has 3 types of customers, the first retail customers, fleet customers, GSO customers. In order to be able to carry out financing controls appropriately in the department of the PT Astra Isuzu branch of Manado, the accuracy and consistency of employees in the company is needed, while the five elements must be carried out by the company to achieve good financing control by using, controlling the environment. , risk measurement, activity control, information and communication, and supervision. In the following cases, PT Astra International has sufficiently carried out financing controls well enough to reach a better company that must improve financing controls more thoroughly in controlling the repayment of customers before maturity.Keywords: internal control, financial control, financial institutions
IPTEKS TEKNOLOGI INFORMASI TERHADAP AUDIT INTERNAL PADA PT. BANK SULUTGO Sitaneley, Jennifer N.; 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.2.02.2018.21671

Abstract

Following the development of an increasingly advanced era. Information technology comes with a positive impact on internal audits. The correct use of information will affect the audit process. With the help of additional technology, it will facilitate the company in the audit process. Information Technology (IT) for SulutGo Bank increasingly plays a key role in achieving company goals in the business field as well as a means to improve compliance aspects and the implementation of good corporate governance. This study itself aims to see the impact of the use of information technology used during the internal audit process of PT. SulutGo Bank. Based on applicable standards. On the other hand, of course information technology can also create new risks, but this can be overcome by using special controls on information technology systems. The impact of Information Technology itself has an impact on internal auditors to improve Information Technology knowledge and skills and adjust how they are do their work.Keywords : Internal Audit, Information Technology (IT)
IPTEKS PENGELOLAAN PIUTANG PADA DEPARTEMEN SERVIS DI PT. ASTRA INTERNATIONAL ISUZU SALES OPERATION CABANG MANADO Mangayuk, Elma Natasha; 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.2.02.2018.21734

Abstract

PT Astra Isuzu is part of Astra's automotive group. In carrying out its business, the company has three departements namely unit sales departement, service departement, and spare part sales departement. This research is about managing receivables in the service departement at PT Astra Isuzu, Manado branch. In the service department of PT Astra Isuzu the Manado branch has five types of customers. therefore the company must pay attention to several things in managing its receivables according to the type of customer who has obligations. There are three stages that must be carried out by the company in managing its receivables in order to avoid uncollectible receivables, namely the company must know the condition of the cause of the receivables, the company must understand the administrative process, and must ensure the repayment of the accounts. PT Astra Isuzu also makes a account receivable protection policy for customers who are always late in paying their obligations. In this case, PT Astra Isuzu Manado branch is good enough in managing its service receivables, but the company needs to pay more attention to the division of tasks specifically in terms of collection of receivables.Keywords : Receivables, Managing Receivables, Account Receivable Protection
IPTEKS PERAN PENGAWASAN BPKP DALAM MENGAWAL DAN MENGOPTIMALKAN PENERIMAAN NEGARA Adi, R. Haryo Wiratama; 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.2.02.2018.21782

Abstract

Non-tax state revenues are sources of Indonesian state revenues originating from levies paid by individuals or entities, where all proceeds of such revenues are managed by the government in which the proceeds from the direct or indirect benefits of services and utilization of resources and rights obtained from the state, based on taxation legislation. The purpose of this study is to ensure that government bureaucracy (governance) punishes achieving goals by implementing risk management and control. BPKP as an APIP that has authority based on the law and presidential regulation in the management of PNBP, must be proactive, initiative, anticipative to help formulate, plan, implement policies for monitoring PNBP management.Keywords: government internal control apparatus, goverment, regulation in the managemeent of PNBP
IPTEKS SISTEM PELAPORAN AKUNTANSI BANK INDONESIA Sigar, Preisia; 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.2.02.2018.21724

Abstract

Bank Indonesia is the Central Bank. The Central Bank is the center of monetary policy and monetary stability in Indonesia. As a Central Bank certainly has a system in accounting reporting. Based on research conducted at BI and existing discussions, the conclusion that can be taken is that BI adheres to the system issued by the Bank Indonesia Accounting Policy (KAKBI) based on the Bank Indonesia Governor Regulation (PDGBI). Suggestion that BI continues to improve transparency and accountability so that the quality of bank Indonesia reporting system information is accurate and reliable. Keywords: accounting system, repportimg
IPTEKS PENGENDALIAN AKTIVA TETAP PADA PT.PLN (PERSERO) UNIT INDUK PEMBANGUNAN SULAWESI BAGIAN UTARA Savsavubun, Regina Valentine; 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.2.02.2018.21764

Abstract

Economic developments that increasingly affect the activities of each company in gaining profit (profit), both private companies and government companies. Every company in carrying out its business cannot be separated from the use of assets (assets) which are relatively fixed in nature. Fixed assets are permanent assets and are owned or used by companies with long periods of time and not for sale. The role of fixed assets is very important in producing goods and services. As with PT PLN (Persero) Unit Induk Pembangunan Sulawesi Bagian Utara, one of the largest companies in Indonesia if it does not use the fixed asset control procedures, it tends to occur fraud and misuse or waste from the use of fixed assets because the structure of the control of fixed assets is very necessary to maintain the security of property of PT PLN (Persero) the Parent Unit of North Sulawesi Development itself, check the truth in accounting data, and encourage policies that have been set by the leadership.Keywords: purpose of fixed assets control, PT. PLN (Persero) UIP SULBAGUT
IPTEKS EFEKTIFITAS PENGENDALIAN INTERN ASET TETAP PADA BANK INDONESIA KANTOR PERWAKILAN SULAWESI UTARA Fauziyyah, Wanda; Sondakh, Jullie 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.2.02.2018.21628

Abstract

Bank Indonesia Representative Office in North Sulawesi is a Bank Indonesia of Representative Office domiciled in North Sulawesi Province. As a central bank, BI has one main goal, namely achieving and maintaining the stability of the rupiah value. Seeing the complexity and task of BI, then the buildings and facilities in the Bank Indonesia Office Complex (KOPERBI) must be managed appropriately. Good facility management can improve performance and employee productivity and also can guarantee that existing facilities function properly. There is a need for operational procedures and guidelines effective and efficient that can assist in the implementation of internal controls. Good internal control is needed to secure fixed assets held in an entity to plan, establish, maintain or extend the useful life of fixed assets and improve operations to protect assets. Can be done using internal control to direct the company's operations, protect assets, and prevent abuse of the system that has been formed. Based on observations made on Bank Indonesia Representative Office in North Sulawesi Internal control is carried out effectively and efficiently, but there are some things that must be considered such as completeness of documents in planning activities, Procurement Activities, Maintenance Activities, and Removal Activities. Completeness of these documents aims to make it easier for interested parties in examining and assessing the facilities and infrastructure contained in Bank Indonesia Representative Office in North Sulawesi.
IPTEKS SISTEM INFORMASI AKUNTANSI PENJUALAN KREDIT LEASING PADA PT. HASJRAT ABADI CABANG TENDEAN MANADO Usoh, Ayudia Claudia; Lengkong, Sesca Angelita; Mintalangi, Syermi 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.2.02.2018.21714

Abstract

The economic condition of a country will effect people’s society lifestyle, as matter of fact what happen in Indonesia especially Manado City. At this point in time the lifestyles improvement of people society in Manado City make needs of transportation in this topic as a cars grow up faster. Therefore many company as dealer having a high competition in market, so they need to win customer’s heart to sell their product. Every company have their own strategy, so that PT. Hasjrat Abadi Tendean do credit selling for their costumer as their strategy. By means of working together with the best Leasing partner they can have the ability in order to sell as many cars by credit as they can and can improve their sales volume and also to improve their profit.Keywords: Credit, Leasing, Sales System, Profit, Sales Volume

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