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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 PEMBERIAN DANA BANTUAN SOSIAL PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH (BPKAD) PROVINSI SULAWESI UTARA Kantohe, Anastasia J.; Lumingkewas, Gloria S.; 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.2.02.2018.21755

Abstract

Social Assistance is the provision of assistance in the form of money or goods from the government for the people who need it which aims to protect from the occurrence of social risks. The provision of social assistance funds is carried out based on the provisions or rules stated in the law. The method used in this study is evaluating the provision of social assistance funds in accordance with Permendagri No 32 Tahun 2011. The object studied was in North Sulawesi BPKAD. The technique used in evaluating this is to make a comparison of the procedures for granting social assistance funds by North Sulawesi BPKAD in accordance with Permendagri No 32 Tahun 2011. The result of this research indicate that the implementation of the provision of social assistance funds in North Sulawesi BPKAD is in accordance with Permendagri No 32 Tahun 2011.Keywords: Evaluating, Social Assistance, BPKAD
IPTEKS PENGENDALIAN INTERN ATAS PENERIMAAN NEGARA BUKAN PAJAK (PNBP) PADA KANTOR PELAYANAN SURAT KETERANGAN CATATAN KEPOLISIAN (SKCK) POLDA SULUT Karo, Lusinda Natalya Debora; 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.2.02.2018.21801

Abstract

The State Budget (APBN) is one thing that is very important for a country because it is a breath for the government in terms of advancing the country. No exception in Indonesia, which is an archipelago with so many regions. The state budget is set every year and carried out for the greatest prosperity of the people. One element of the state budget is the state revenue and grant budget, which is obtained from non-tax state revenues (PNBP). PNBP is a state financial scope that is managed and accounted for so that the Supreme Audit Agency (BPK) as a free and independent audit institution also conducts checks on components that affect state revenues and constitutes state revenues in accordance with the law. PNBP is collected or billed by Government Agencies with an Act or PP order or appointment from the Minister of Finance, based on the PNBP Plan made by the Government Agency Official. One source of Non-Tax State Revenues (PNBP) is obtained in the making of Police Note Certificates (SKCK) that are available throughout the Police of the Republic of Indonesia.Keywords : APBN, PNBP, SKCK,  Internal Control
IPTEKS SISTEM INFORMASI MANAJEMEN KEUANGAN DAERAH PADA UPTD BALAI PELATIHAN KESEHATAN PROVINSI SULAWESI UTARA Arota, Poppy S.; Daleno, Fransisca G.; Rumbayan, Reklesia B. A.; Kaligis, Virginia P.; 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.2.02.2018.21680

Abstract

Implementation of SIMDA at UPTD Health Training Center of North Sulawesi Province used method applied finance SIMDA2.7.0.12 accrual based at UPTD Health Training Center of North Sulawesi Province was based on the Ordinance Ministry of Home Affairs No. 13 2006 about financial management is started of stages of planning, administration, accounting and reporting. Application techniqueSIMDA2.7.0.12version accrual based : according to the Ordinance Ministry of Home Affairs No. 13 2006 IPTEKS technique who applied on manufacture of SIMDA are covers by Budgeting Planning : RKA, RAPBD and other of DPA. Administration :Letter of Provision of Funds (SPD), Letter of Request Payment (SPP). From implementation of examination result finance at UPTD Health Training Center of North Sulawesi Province is showed : implementation of SIMDA 2.7.0.12accrual based has already done through the products produced, namely budgeting and administration have no constraints, while the obstacles faced in accounting and reporting products in producing Operational Reports (LO) and Budgeting and Administration is carried out according to the Ordinance Ministry of Home Affairs No. 13 2006about financial regional management, while the accounting reporting process is carried out according to the Ordinance Ministry of Home Affairs No. 642013 about the application of accrual based government accounting standards.Keywords: Implementation, finance management, accrual based
IPTEKS AUDIT INTERNAL PADA PT. BANK SULUTGO MANADO Rondonuwu, Feilen Grace; Rundengan, Fanda D.P.
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.2.02.2018.21739

Abstract

Internal auditing or internal inspection is a part contained in a company that plays a role in an organization or company that functions to test and see how activities in an organization or company are carried out or carried out.According to Sukrisno Agoes in his book Auditing (examination of accountants) it was stated that: "Internal audit is an examination of the operations of a company, including accounting policies and operational policies that have been determined by management, to determine whether the operations have been carried out effectively, efficiently, and economical." The same applies to PT. Bank Sulutgo, the internal audit is carried out and carried out in accordance with the functions, duties / responsibilities and authorities that have been set by the bank / company, so that internal controls are carried out effectively and efficiently accompanied by high supervision procedures, to avoid deviations made by irresponsible party.Keywords : internal audit, internal inspection
IPTEKS PERATURAN PEMERINTAH NO.71 TAHUN 2010 TENTANG AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL PADA BADAN PENANGGULANGAN BENCANA DAERAH PROVINSI SULAWESI UTARA Pinatik, Trianti K. A.; Tumanduk, Leonardo; Budiarso, Novi Swandari
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.2.02.2018.21792

Abstract

Organization of Prov. Regional Disaster Management Agency North Sulawesi Moves in the Field of Disaster Management Operations Centers which need to implement Government Regulation No. 71 of 2010 on accrual bases to provide information from financial records and facilitate more effective performance. In accounting there are two records of the first cash basis and accrual basis. Accrual Basis is the basis for facilitating performance measurement, in regulating clearer and more understandable. This study uses descriptive research methods that aim to explain the circumstances, events or everything related to programs that can be explained in words or numbers. The application of Government Regulation No. 71 of 2010 concerning accrual basis is certainly in accordance with what has been implemented by the Law that has been implemented by the government, Government Accounting Standards, Financial Accounting Standards. Accrual basis application needs financial statements, so that problems can be found or what things are not in accordance with the activities of either budgeting or calculation of budgeting.Keywords: Accrual Basis, Government Accounting, Government Accounting Standards, Financial Accounting Standards, Descriptive Methods.
IPTEKS PERLAKUAN AKUNTANSI TERHADAP PENGHENTIAN DAN PELEPASAN ASET TETAP PADA KANTOR LURAH KLEAK Mararu, Gandi; 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.2.02.2018.21639

Abstract

Fixed assets are one of several conditions that can support the success of companies and agencies. With adequate fixed assets, the smooth running of the business and operational activities of a company or agency can run well. The Kleak village office must have fixed assets that have expired, obsolete, and economically depleted, and whether the Kleak village office has released and terminated the assets according to PSAK NO. 16. The result shows that Kleak vilage office has never terminated and released the fixed assets which have expired or have been obsolete.Keywords: Release of fixed assets, PSAK NO. 16
IPTEKS PELAKSANAAN SEWA BARANG MILIK NEGARA PADA KANTOR PELAYANAN KEKAYAAN NEGARA DAN LELANG (KPKNL) MANADO Sadil, Cecen A.; Mahyudin, Dede F.; Harikase, Wanly; 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.2.02.2018.21730

Abstract

The implementation of BMN Rental is the utilization of other parties within a certain period of time and receive cash rewards that can increase non-tax state revenue (PNBP). Based on the results of observations, it can be seen that the object of lease in the implementation of BMN leases in Manado KPKNL has covered all rental objects above, so Manado KPKNL expects reports from other work units and awareness of satker in reporting BMN after that KPKNL Manado takes investigative actions to the field , there are still many satker who complain about the high cost of rent. BMN leasing in Manado KPKNL is considered to be lacking, because there are still a lot of satker who have not fully understood the requirements for submitting the lease documents, so that when the lease application is submitted there are still many incomplete / incomplete requirements documents. Suggestions from penuis for KPKNL Manado are expected to be able to set a reasonable and affordable BMN rental price. Advice from the author is expected for each Satker to pay more attention to the requirements before applying for BMN rent.Keywords : Rental Implementation, state property (BMN).
IPTEKS PENGELOLAAN KAS KECIL (PETTY CASH) PADA PT. PLN (PERSERO) UNIT INDUK PEMBANGUNAN SULAWESI BAGIAN UTARA Atika, Lesty; Pusung, Rudy Johanes
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.2.02.2018.21778

Abstract

PT PLN (Persero) The Main Unit of North Sulawesi Development is engaged in the supply of electricity especially in the construction of Transmission and Substation. In carrying out company operations, there are non-routine and routine financing. Non-routine funding includes investment costs for the construction of transmissions and substations with large transaction value while routine financing includes consumption, fuel, gas, mineral water etc. Because of the relatively small financing, companies need petty cash management so that checks don't occur and it doesn't take long to disburse funds. Petty cash management consists of two methods, namely the imprest fund system and the fluctuating fund system. PT PLN (Persero) Main Unit for Development of North Sulawesi uses a fixed fund system because petty cash has been set for the maximum amount of cash used every month and does not change. Imprest cash allocation is carried out at the beginning of each month in accordance with planned cash flow activities that have been proposed by the Main Development Unit. Each expenditure in petty cash must be equipped with documents such as official records, receipts, receipts for purchases. Petty cash management at PT PLN (Persero) Main Unit of North Sulawesi Development in order to be managed as well as possible so as not to exceed the specified transaction limit.Keywords : petty cash, imprest fund system, petty cash management
IPTEKS PERHITUNGAN RASIO KEUANGAN UNTUK MENILAI KINERJA PT. BANK SULUTGO PERIODE TAHUN 2014 – 2017 Voerman, Chriseva D. F.; Lambey, Robert
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.2.02.2018.21719

Abstract

PT Bank SulutGo is one of the BUMD (Regional-Owned Enterprises) companies that also have a goal to earn profits and aim to maintain a healthy bank predicate. By analyzing financial statements, it can be seen how the condition or financial performance of the bank, in accordance with regulations circulated by Bank Indonesia on April 12, 2004, namely indicators used to measure the soundness of a bank or not by using CAMEL analysis or ratio analysis. To analyze bank financial ratios, divided into three ratios, namely: bank liquidity ratio, bank solvency ratio, and bank profitability ratio. The results of the financial statement banking ratio analysis from 2014 - 2017 PT Bank SulutGo showed good conditions, although the Asset to loan ratio and Assets Utilization were in an unfavorable condition.Keywords: Ratio analysis, financial performance, financial statement
IPTEKS UPAYA PENINGKATAN HASIL PENERIMAAN PAJAK BERDASARKAN EFEKTIVITAS PELAKSANAAN PEMERIKSAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA MANADO Karaseran, Grefis; Rundengan, Fanda
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.2.02.2018.21760

Abstract

In the economy in Indonesia alone taxes have a very vital role. Indonesia itself adheres to the self assessment system, this opens a gap for taxpayers to act dishonestly. Therefore the Directorate General of Taxes is obliged to carry out administrative supervision as well as through tax audits. The purpose of the tax audit is to test compliance with the obligations of taxpayers. The research method used was descriptive research based on SP2 and SKP data from Manado Primary Tax Office. Based on three years, namely from 2014, 2015, and 2016 the percentage level of SP2 examination effectiveness is always on a very effective criterion, but in the next two years, from 2017 and 2018, the percentage level of SP2 examination effectiveness has decreased which is in the less effective criteria. Based on SKP data for the past 5 years, the level of acceptance has not been effective because it has reached the set target.Keywords : Effectiveness, Tax Audit, Tax Revenue

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