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INDONESIA
JURNAL RISET AKUNTANSI GOING CONCERN
Published by Universitas Sam Ratulangi
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Arjuna Subject : -
Articles 5 Documents
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Search results for , issue " Vol 12, No 01 (2017): Jurnal Riset Akuntansi Going Concern" : 5 Documents clear
EVALUASI PENERAPAN SISTEM AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA PT. CIPUTRA INTERNASIONAL CABANG MANADO Katili, Indra Ningsih; Morasa, Jenny; Budiarso, Novi S.
JURNAL RISET AKUNTANSI GOING CONCERN Vol 12, No 01 (2017): Jurnal Riset Akuntansi Going Concern
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Every organization requires an information system to facilitate the activities that have been planned and supervised to control the financial cash flow of the company, The purpose of this study was to know how the accounting information system of cash receipts in the department of PT. Ciputra International Manado branch, by tracking network accounting procedures that make up the system of cash receipts. The method used descriptive analysis method which research began by collecting and filtering the entire incoming information thoroughly and detail later elaborated in order to obtain a clear picture. The results showed that the accounting information system of cash receipts at the hospital department of PT. Ciputra International Manado branch is adequate because they were appropriate and meets the essential elements of an accounting information system that is human resources, equipment, forms or documents, records, procedures and reports. cash receipts and disbursements procedures have been arranged and done his best to avoid distortions that might occur, so that to date accounting information system cash receipts and disbursements in the department of PT. Ciputra International Manado branch can be done effectively. The solution is management, should implement every part to running the task as the authority.Keywords: accounting information systems, cash receipts
ANALISIS PENERAPAN PSAK NO. 109 TENTANG AKUNTANSI ZAKAT, INFAQ/SEDEKAH PADA BADAN AMIL ZAKAT NASIONAL KOTA MANADO Arief, Sartika Wati HS; Manossoh, Hendrik; Alexander, Stanly W.
JURNAL RISET AKUNTANSI GOING CONCERN Vol 12, No 01 (2017): Jurnal Riset Akuntansi Going Concern
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

The role of BAZNAS in optimizing the potential of zakat in Indonesia is enormous, therefore it is important to pay attention to BAZNAS accounting and accounting activities, the lack of transparency in the Financial Report and the accountability of BAZNAZ will be the trigger of the peoples lack of confidence in distributing zakat and alms in Parties BAZNAS. Zakat funds received and distributed must have a clear and transparent accounting system that is the financial statements must be in accordance with PSAK No. 109 about the accounting of zakat infaq / alms. The objective of this research is to know and apply PSAK No. 109 on the accounting of zakat infak and alms on the financial statements BAZNAS Manado city. Methods of research analysis conducted is descriptive qualitative analysis method. The results of this research indicates that BAZNAS Manado has not applied PSAK No. 109 on its financial statements, and as well as the leadership of BAZNAS shall immediately apply PSAK No. 109 on the accounting of zakat, infaq / alms on the financial statements in BAZNAS Manado because it can provide benefits to the treasury of BAZNAS institutions and give a big effect to the public trust.Keywords : Zakat, Infaq/Alms, PSAK 109, Financial Statements
ANALISIS PERLAKUAN AKUNTANSI ATAS PERSEDIAAN BARANG JADI SESUAI DENGAN PSAK NO.14 PADA PT.FORTUNA INTI ALAM Karundeng, Angellica; Saerang, David; Gamaliel, Hendrik
JURNAL RISET AKUNTANSI GOING CONCERN Vol 12, No 01 (2017): Jurnal Riset Akuntansi Going Concern
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

So that researchers are encouraged to conduct research whether the accounting treatment of methods of recording, assessment, measurement and disclosure of finished goods inventory at PT. Fortuna Inti Alam has complied with PSAK No.14. This research uses qualitative approach, The types of data collected are primary and secondary data. This study concludes that the accounting treatment of the method of recording, valuation, and measurement of finished goods inventory in PT. Fotuna Inti Alam is in accordance with PSAK No.14 but there are errors in the disclosure of inventory at PT. Fortuna Inti Alam because the company only discloses finished goods inventory in its balance sheet.Keywords : Accounting Treatment, Finished Goods Inventory, PSAK No.14
EVALUASI PENERAPAN PERENCANAAN PAJAK ATAS PAJAK PENGHASILAN (PPH PASAL 25) PADA PT. BANK SULUTGO Karuniawan, Steven; Morasa, Jenny; Walandouw, Stanley Kho
JURNAL RISET AKUNTANSI GOING CONCERN Vol 12, No 01 (2017): Jurnal Riset Akuntansi Going Concern
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

            Tax planning is one way to optimize profits because the tax is a burden / expense that reduces revenue so that efforts to reduce tax payments are often done companies. PT.Bank SulutGo in tax payments to the government has a role as one of the largest contributor to tax revenue for North Sulawesi Because PT.Bank SulutGo is a Regional Development Bank which Labanya increase every year. The purpose of this research is to know the application of tax planning to income tax Article 25 at PT. Bank SulutGo. The object of this research is Income Statement of PT. Bank SulutGo for the year ended 31 December 2016. The methodology used in this research is qualitative research. Writing method used is descriptive method that is field study by doing observation, interview, and documentation and library study. The result of evaluation of this research is expected to give information and input for company in doing tax planning as effort of tax payment efficiency to achieve maximum profit.  But still in accordance with the provisions of the applicable taxation The conclusions of this study indicate that tax planning applied by PT. Bank SulutGo is in compliance with applicable tax laws.Keywords:Tax Planning and Income Tax Article 25
ANALISIS SISTEM AKUNTANSI DAN PROSEDUR PEMBAYARAN KLAIM JAMINAN KEMATIAN PADA PT. TASPEN (PERSERO) CABANG MANADO Dady, Fransher; Ilat, Ventje; Pontoh, Winston
JURNAL RISET AKUNTANSI GOING CONCERN Vol 12, No 01 (2017): Jurnal Riset Akuntansi Going Concern
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Insurance is one of the institutions that have an important role, because its activities play a role in risk protection, raising public funds from premium revenue. Guaranteed death (JKM) is one of the insurance that acts as a protection against the risk of death due to illness or work accidents in the form of death benefit. This study aims to determine the cash accounting system cash disbursements and payment procedures Claim for death (JKM)  applied by PT. Taspen (Persero) Manado Branch Office. Type of research used in this research is descriptive research type qualitative approach. The results showed that the accounting system and payment procedures for death insurance claim applied to PT. Taspen (Persero) Manado Branch Office has been effective because it has been in accordance with the theory of cash accounting system expenditure, by comparing the cash accounting system expenditure applied by PT. Taspen (Persero) Branch Manado with the theory of cash accounting system expenditure.Keywords: Cash Expenses, Payment Procedures, Death Warranty Claims

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