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INDONESIA
Indonesia Accounting Journal
Published by Universitas Sam Ratulangi
ISSN : 26866617     EISSN : 26866609     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Indonesia Accounting Journal (IAJ) is double peer reviewed journal which published by Accounting Profession Program (or Program Studi Pendidikan Profesi Akuntansi-PPAk) of Economics and Business Faculty, Sam Ratulangi University. Indonesia Accounting Journal (IAJ) publishes articles which are not under consideration or published to other publishers for twice a year. Indonesia Accounting Journal (IAJ) publishes articles written in Indonesian or English languages. Indonesia Accounting Journal (IAJ) welcome for academicians and practitioners to submit the articles only in field of accounting and finance studies. Indonesia Accounting Journal (IAJ) accepts the articles in quantitative approach or qualitative approach. Before submission, author pleased to read carefully the requirements of this journal in section About.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 46 Documents
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Kualitas laporan keuangan dan faktor-faktor yang mempengaruhinya Sholohah, Silvia Almar’atus; Sulistyawati, Ardiani Ika; Santoso, Aprih
Indonesia Accounting Journal Vol 1, No 2 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.26622

Abstract

The purpose of this study is to analyze the influence of implementation Good Government Governance, Government Accounting Standards, Monitoring, Quality of Local Government Reform, Human Resource Competency, and Financial Accounting System on the Quality of Financial Statements in DPKAD Semarang City. The object in this study is SKPD staff in DPKAD Semarang City. This study uses primary data obtained by spreading the questionnaire. Sampling was done by using purposive sampling method and the sample size was 49 respondents. The data analysis was done by using multiple regression with the help of SPSS V20 software. The independent variables in this study consisted of Good Government Governance, Government Accounting Standards, Monitoring, Quality of Local Government Reform, Human Resource Competency, dan Financial Accounting System which the dependent variable is The Quality of The Financial Statements. The results of this study show that implementation of Monitoring to influence the quality of Financial Statements. But implementation of Good Good Government Governance, Government Accounting Standards, Quality of Local Government Reform, Human Resource Competency, dan Financial Accounting System have not influence the Quality of Financial Statements.
Analisis penerapan PSAK No. 23 tentang pendapatan pada PT. Bintang Sayap Utama Cabang Indonesia Timur di Kota Manado Supardi, Rendi Yehezkiel; Morasa, Jenny; Lambey, Robert
Indonesia Accounting Journal Vol 1, No 2 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.26665

Abstract

Revenue increases the value of assets of a company's operational activities in accordance with applicable accounting principles. This guideline is a Statement of Accounting Standards (SFAS) No. 23 about income. In PSAK 23 there is a discussion on the recognition, measurement and disclosure of income that must be applied in accordance with the type and condition of the company. This study discusses the recognition and measurement of income from PT. Bintang Sayap Utama. This study uses descriptive qualitative by comparing the principles of recognition and measurement of income in PSAK 23 with the application by the company. The results of interviews and reviews of the company's financial statements indicate that the company has applied the concept of PSAK 23 on sales and income as well as on the price difference but not on the interest of income and other income. Based on this analysis, the application of recognition is revealed and the measurement of income at PT. Bintang Sayap Utama is not in accordance with PSAK 23 and it has been suggested to make corrections to the recording in which have found to not be appropriate.
Analisis pajak kendaraan bermotor di Unit Pelaksana Teknis Daerah Kabupaten Minahasa Utara Pelealu, Revelino Imanuel; Ilat, Ventje; Gamaliel, Hendrik
Indonesia Accounting Journal Vol 1, No 1 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.25650

Abstract

Motorized vehicle are all wheeled vehicles, along with the trailer used in all type of road, and are driven by technical equipment in the form of a motor or commonly called a machine. Motor Vehicle Tax is one of the potential sectors in increasing Original Regional Income in North Minahasa Regency. The purpose of this study is to analyze the constraints or problems of 2015-2018 Motor Vehicle Tax that have fluctuated. This research was conducted at the Regional Technical Implementation Unit of North Minahasa Regency. The data analysis method used is qualitative descriptive method. The results of the study found that vehicle tax in 2015 did not reach the target, with the realization of the revenue amounting to Rp 49.696.733.900 from the target set at Rp 57.601.380.834 while 2016 to 2018 reached the target. The natural obstacle at the time was that the Data Base from DISPENDA had not been integrated with the North Sulawesi Police Department. The conclusion is that the realization of the target in the last 4 years is not achieved, namely in 2105 and the rest has increased.
Sistem pengendalian intern pengeluaran kas pada Sekretariat Daerah Kabupaten Kepulauan Sangihe Parera, Meyline Trisuksi; Kalangi, Lintje; Budiarso, Novi Swandari
Indonesia Accounting Journal Vol 1, No 2 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.26814

Abstract

The internal control system has an internal control structure that can control the internal control process including the control environment, accounting system, control procedures. This study aims to determine the internal control system, especially in cash disbursement activities at the Sangihe Regency Regional Secretariat which is based on the 5 (five) elements of the SPIP (government internal control system) including, control environment, risk assessment, control activities, information and communication and monitoring. The type of data used is qualitative data by conducting observations and direct interviews at the Regional Secretariat Office of the Sangihe Regency to the head of the financial subsection who knows thoroughly about cash disbursements. The results of the research obtained on the internal control system related to cash disbursements at the Regional Secretariat of the Sangihe Regency are in accordance with the 5 (five) elements of the Government Internal Control System(SPIP).
Pengaruh kepemilikan NPWP terhadap kepatuhan wajib pajak pada Kantor Pelayanan Pajak Pratama Manado Dama, Aditya; Saerang, David Paul Elia; Gamaliel, Hendrik
Indonesia Accounting Journal Vol 1, No 2 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.26638

Abstract

Income tax can be used for various functions of determining policies related to income. Taxpayer compliance is strongly influenced by the ownership of a country's NPWP because if a Taxpayer is not compliant it will cause reduced tax revenue. The object of this research is the Income Taxpayer which is limited to the Corporate Income Taxpayer in the city of Manado. The purpose of this study is to determine whether NPWP ownership has an effect on tax compliance at the Manado Primary Tax Service Office. In conducting this research a statistical analysis tool is used that is simple linear regression analysis and is strengthened by testing the hypothesis that is the t test. The results showed the regression model obtained was Y = 10.895 + 0.299 X. The constant a of 10.895 gives the sense that if the Income Tax Audit is perceived to be constant or equal to zero (0), then the magnitude of Taxpayer Compliance is 10.895 units. Furthermore, the value of b which is a regression coefficient of variable X (NPWP ownership) of 0.299 means that if NPWP ownership has increased by one (1) unit, then the amount of income tax increase has increased or increased by 0.299 units assuming the other variables are fixed or constant. Taxpayers compliance (Y) got contribution from NPWP (X) ownership factor of 6.6%, while the rest was explained by other variables not included in this study. Thus it is known that NPWP ownership has no significant effect on increasing taxpayer compliance.
Analisis potensi penerimaan retribusi pelayanan pasar pada PD. Pasar di Kota Manado Kumendong, Jannifer Vilisia; Morasa, Jenny; Tirayoh, Victorina Z.
Indonesia Accounting Journal Vol 1, No 2 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.26679

Abstract

Market service retribution is one Local Own-Source Revenue that used to financing regional expenditure. The aim of this study is to understand the income potential of the market service retribution in Manado City in period of 2017 to 2018. This study uses descriptive qualitative as method of analysis. The result shows that potential market retribution in period of 2017 to 2018 had increased. The greatest market potential service retribution in 2018 found in Bersehati Market, Pinasungkulan Market, and “Shopping Center”. The income potential has increase on Bersehati Market for about Rp 4,186,080,000 which caused by seller increasing as same as Pinasungkulan Market and Shopping Centers with income potential respectively about Rp 792,000,000 and Rp 612,720,000. The market with the smallest income potential is called “Jalan Roda” with value of Rp. 149,040,000 with 69 selling sites. Overall, optimal income potential of 2018 for retribution of market service increase from Rp 6,100,920,000 to Rp. 6,551,280,000 accompany by seller increase.
Penerapan metode pencatatan dan penilaian atas persediaan bahan baku pada Dolphin Donuts Bakery Manado Pogaga, Angelica Claudia; Pangemanan, Sifrid S; Warongan, Jessy D. L
Indonesia Accounting Journal Vol 1, No 1 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.25745

Abstract

Inventories are assets that are held for sale in the normal course of business or goods that are used or consumed in production to be sold. For companies, inventory is a very important asset because with the company’s inventory can maintain it’s survival. The problem that often occurs in inventory accounting is recording and valuation. The purpose of this research is determine the suitability of the application of recording and valuation or raw material inventories at Dolphin Donuts Bakery Manado with the Statement of Financial Accounting Standards for Entities without Public Accountability (SAK ETAP). Dolphin Donuts Bakery Manado is a company engaged in the food industry that produces a variety of breads, pastries, donuts and birthday cakes. The method used in this research is descriptive qualitative method. Based on research results obtained that method of recording inventories is not all in accordance with SAK ETAP. Whereas the valuation of raw material inventories applied by Dolphin Donuts Bakery Manado is in accordance with the Statement of Financial Accounting Standards for Entities without Public Accountability (SAK ETAP) Chapter 11 Regarding Inventories.
Analisis penerapan akuntansi lingkungan pada RSUD DR. Sam Ratulangi Tondano Sela, Arther Y.; Karamoy, Herman; Mawikere, Lidia M.
Indonesia Accounting Journal Vol 1, No 2 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.26649

Abstract

Environmental accounting is an accounting science that shows the real costs of business inputs and processes and ensures cost efficiency, while also being used to measure quality and service costs. The main objective is to comply with environmental protection laws to find efficiencies that reduce environmental impacts. Environmental accounting basically requires the full awareness of other companies or organizations that benefit from the environment. This research was conducted at the hospital, because in hospitals it can produce a lot of waste, therefore hospitals need guidelines to manage waste properly and efficiently with environmental accounting. The purpose of this study is to find out whether the RSUD DR. Sam Ratulangi Tondano has implemented environmental accounting and carried out identification, measurement, recognition, presentation, and disclosure.
Peranan Sistem Keuangan Desa terhadap Kinerja Pemerintah Desa (Studi kasus di Desa Kapataran Kecamatan Lembean Timur Kabupaten Minahasa) Watulingas, Patricia; Kalangi, Lintje; Suwetja, I Gede
Indonesia Accounting Journal Vol 1, No 2 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.26684

Abstract

The Village Financial System Application is a village financial management application system developed by the financial and development audit board or BPKP intended for village financial management. The purpose of this study is to determine the role of the Village Financial System or SISKEUDES on the performance of the village government in the village of Kapataran, the eastern Lembean district, Minahasa Regency. This research uses qualitative research. The data used are primary data in the form of interviews.The informants used were the village head and village secretary.The results showed that: (1) procedures for using SISKEUDES were carried out through 4 stages, namely planning, budgeting, administration, and bookkeeping; (2) ways to integrate low human resources (HR) through assistance and training; (3) the Village Financial System also has a purpose in assessing the performance of the village government. The SISKEUDES has important role to play in the village government which is felt directly by village officials. This is in accordance with the objectives of implementing the SISKEUDES, which is to assist work of village employees.
Analisis perhitungan harga pokok penjualan meter pascabayar dan meter prabayar dalam menggunakan metode variable cost pada PT. PLN (Persero) ULP Manado Selatan Rianto, Rifka Sharen; Karamoy, Herman; Wangkar, Anneke
Indonesia Accounting Journal Vol 1, No 1 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.25743

Abstract

Pln company, which means a state-owned electricity company, in which this state-owned company has a meter product that helps the public to supply electricity, but in determining the selling price of the meter products orten experience problems because the selling price of the meter products often changes making customers often make complaints towards the company, for that the authors aim to examine the cost of goods sold in the company by using the variabel cost method, the study was conducted using a type of qualitative data to analyze accounting treatment and for the calculation of the author using quantitative data in the form of financial statements in order to calculate the calculation of cost of goods sold, after analysis by using the varibel cost method, the authors get the results under the calculation of variabel cost more profitable and not harming customers or costs that are not interested in calculating the cost of goods sold is the final result of the process of calculating the cost of goods sold of a postpaid meter product and a prepaid meter using the Variable cost method. There are 2 major groups in each sales process that will form the cost of goods sold report, namely production costs and non-production costs. PT. PLN (Persero) ULP Manado Selatan which is the object of research has a calculation of cost of goods in postpaid and prepaid meter products. In the calculation of the company's cost of goods sold is very high for the emphasis on the cost of products that cause very high cost problems, therefore according to the discussion to solve a problem in the calculation of cost of goods sold, the authors use the cost of goods sold calculation with the variable cost method. After recalculation using the variable cost method, the results obtained are lower than the calculation by the company, where the cost of selling postpaid and prepaid meters is lower, the difference is caused by excess loading of costs that should not be included in the cost of goods sold.

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