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Kota manado,
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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 19 Documents
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Search results for , issue " Vol 13, No 04 (2018): Going Concern Vol.13 No.4 Desember 2018" : 19 Documents clear
ANALISIS PENERAPAN PROSEDUR PEMOTONGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 23 ATAS JASA PADA PT. DANA TABUNGAN DAN ASURANSI PEGAWAI NEGERI (PERSERO) KANTOR CABANG MANADO Wiyadi, Nadia K.; Sondakh, Jullie J.; Pinatik, Sherly
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 04 (2018): Going Concern Vol.13 No.4 Desember 2018
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Tax is one of the revenue sources of the largest country in Indonesian. A function of tax namely can be used to finance all government spending, in terms of development and activities that pertaining to the interests and prosperity the country. One source of country revenues is income tax. This study aims to analysis the application of the procedure of cutting, payment and reporting Income Tax Article 23 for services to PT. Savings Accounts and Insurance Civil Servants (Persero) Branch Offices Manado is it in accordance with the law number 36/2008 who set about income tax in Indonesian. The method of analysis that used in this research analytics object, cutting the calculation and payment and reporting and analysis. And the kind of research used in this research was the qualitative study descriptive. The results of research obtained (1) Objects income tax article 23 all have applied in accordance with the provisions the act of income tax article 23 (2) The calculation when tested, there is some object which had not yet in accordance with the provisions of article 23 (3) The process of payment and reporting income tax is in line with provisions of article 23. Keywords : Analysis, Procedure, Income Tax, Services
PENGARUH PENGETAHUAN PERPAJAKAN DAN KUALITAS PELAYANAN PAJAK TERHADAP MOTIVASI DALAM MEMBAYAR PAJAK PENGHASILAN (STUDI PADA WPOP DI KEC. WANEA KOTA MANADO) Cimberly, Polii; Manossoh, Hendrik; Wokas, Heince R. N.
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 04 (2018): Going Concern Vol.13 No.4 Desember 2018
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Abstract

This research aims to examine the effect of tax knowledge and the quality of tax service on motivation in paying income tax. The sample in this research are all individual taxpayers who reside in the district wanea of manado city. The data in this research is using primary data. It was collected by distributing questionnaires directly to individual taxpayers in the district wanea of manado city. The data taken was processed using the multiple linear regression analysis with the help of  SPSS 23. The result indicate that: tax knowledge has positive effect towards motivation in paying income tax. The quality of tax service has positive effect towards motivation in paying income tax. Tax knowledge and the quality of tax service simultaneously have positive effect towards motivation in paying income tax.Keywords: Tax Knowledge, The Quality of Tax Service, Motivation In Paying Income Tax.
ANALISIS PERHITUNGAN DAN PENCATATAN AKUNTANSI PAJAK PENGHASILAN ATAS BUNGA DEPOSITO DAN TABUNGAN NASABAH PADA PT. BANK SYARIAH MANDIRI CABANG MANADO Tingginehe, Nurgita; Sondakh, Jullie J.; Pontoh, Winston
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 04 (2018): Going Concern Vol.13 No.4 Desember 2018
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Abstract

The contribution to the state and the source of our income comes from taxes. One of the final income tax objects is the interest rate on deposits and customer saving. This study aims to find out how to calculation and record of accounting deposit interest rate and savings customers at PT. Bank Syariah Mandiri Branch Manado. The analytical method used is descriptive analysis of  research data obtained from interviews and literature studies. The results of the study show the count of income tax on interest deposits customers from PT. Bank Syariah Mandiri Branch Manado has been accordance with goverment regulations No.131 of 2000 and KMK-51/KMK.04/2001. And accounting records has been accordance with accounting PSAK 101 Syariah. PT. Bank Syariah Mandiri Branch Manado must improve service quality  for improvement costumers.Keywords:Calculation, Recording, Deposit Interest, Customer Savings
ANALISIS PENERAPAN AKUNTANSI PERSEDIAAN PADA BADAN KEPEGAWAIAN DAN PENGEMBANGAN SUMBER DAYA MANUSIA KABUPATEN MINAHASA Waworega, Aprillinda Angie; Manossoh, Hendrik; Tangkuman, Steven J.
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 04 (2018): Going Concern Vol.13 No.4 Desember 2018
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Abstract

Human Resources and Human Resource Development Agency of Minahasa Regency is a supporting element of the Bupatis duties, led by the Head of the Agency, which is located below and the responsibility to the Regent through the Regional Secretary. Inventories are current assets in the form of goods or equipment to support activities operations of the government and the stuff that meant to be sold and / or delivered into service to the public. The purpose of this study is to know whether the implementation of inventory accounting applied to Human Resources Agency and Human Resource Development of Minahasa Regency is in accordance with Statement of Government Accounting Standard Number 05 (PSAP 05). The method used is interview and literature study. The methotds analysis data is used descriptive qualitative. The results of this study indicate that inventory accounting at Human Resources Agency and Human Resource Development of Minahasa Regency is mostly appropriate. However, inventory recognition with load approach has not used the accrual basis.Keywords: Government Accounting, Inventory Accounting, PSAP No.05.
ANALISIS MEKANISME PEMUNGUTAN DAN EFEKTIVITAS RETRIBUSI PASAR DI KOTA BITUNG Kaunang, Meivi M.; Kalangi, Lintje; Runtu, Treesje
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 04 (2018): Going Concern Vol.13 No.4 Desember 2018
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Abstract

One source of Regional Original Revenue is local taxes, regional levies and other legitimate local revenue management. Regional levies consist of 3 types of retribution, namely general service retribution, business service retribution and certain licensing retribution. Market’s levies is one type of regional retribution that is included in general retribution whose collection must be in accordance with the existing operational procedure standards to support the realization of its acceptance. This study aims to determine the mechanism of market’s levies collection and the level of effectiveness of market’s levies in the city of Bitung. The research method used is qualitative descriptive analysis, by analyzing the collection mechanism and the effectiveness of market’s levies. The results of the study show that the mechanism of collection of retribution is in accordance with the existing SOP and the achievement of its effectiveness is effective with an average level of 87.13%. Bitung city government can be better able to approach marketers for example by socializing market’s levies regulations so that later can also support the realization of  levies revenue.Keywords : Market’s Levies, Collection Mechanisms and Effectiveness
ANALISIS LAPORAN KEUANGAN SEBAGAI DASAR PENILAIAN KINERJA PADA PERUSAHAAN SEMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2016 Pasiakan, Melisa Patricia Novelina; Alexander, Stanly W.; Pangerapan, Sonny
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 04 (2018): Going Concern Vol.13 No.4 Desember 2018
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Abstract

Companys financial performance can be known from the aspect of financial ratios, such as Liquidity, Solvency, Profitability, and Activity ratios. The development of a company, can be seen and can be compared through the companys financial performance. This is certainly useful for investors, creditors, and owners to make profitable investment decisions. This study aims to assess the financial performance of PT. Semen Indonesia Tbk, PT. Indocement Tunggal PrakasaTbk, and PT HolcimIndonesia by using financial ratio analysis. This study uses secondary data from Indonesia Stock Exchange. The result of research shows there are differences of financial performance between PT. Semen Indonesia Tbk, PT. Indocement Tunggal PrakasaTbk, and PT Holcim Indonesia. Suggestions for the Management Party should further improve the performance of total asset management, so that efficient corporate finance will be better.Keywords: Liquidity, Solvency, Profitability, Activity, and Financial Performance
PENGARUH KOMPETENSI, OBJEKTIVITAS, DAN TEKANAN ANGGARAN WAKTU TERHADAP KUALITAS HASIL AUDIT PERWAKILAN BPKP SULAWESI UTARA Lohonauman, Hans; Sondakh, Jullie J.; Kalalo, Meily Y. B.
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 04 (2018): Going Concern Vol.13 No.4 Desember 2018
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This study aims to determine the influence of competence, objectivity, and time budget pressure on the quality of audit results BPKP North Sulawesi Representative. The population used in this study is the BPKP auditor. Method of sampling by purposive sampling according to predetermined criteria. The number of samples collected was 45 respondents. The research data is the primary data obtained directly from the research object. The collected data is analyzed by using data analysis which is done by testing the data quality and classical assumption before doing hypothesis testing. Hypothesis testing in this study using multiple linear regression analysis with t test, f test, and coefficient of determination. The results of this study indicate that the variables of competence and objectivity have a significant effect on the quality of audit results. This shows that competence and objectivity affect the quality of audit results. While the time budget pressure had no significant effect on the quality of audit result. This suggests that time budget pressure does not affect the quality of audit results.Keywords : competence, objectivity, time budget pressure, and quality of audit results
ANALISIS EFEKTIVITAS PEMUNGUTAN PAJAK HOTEL DAN PAJAK RESTORAN SERTA KONTRIBUSI TERHADAP PENDAPATAN ASLI DAERAH KOTA TOMOHON Anggraini, Ni Luh Putu; Tinangon, Jantje J.; Walandouw, Stanley Kho
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 04 (2018): Going Concern Vol.13 No.4 Desember 2018
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Abstract

The Local Genuine Income (PAD) is a income earned by the region through regional taxes, regional retribution, and management of regional wealth for the development of the region. The hotel and restaurant tax is the local tax that has the potential to improve local revenue due to the supporting component from tourism sector Tomohon City which keep growing. The purpose of this study is to determine the level of effectiveness of hotel tax and restaurant tax collection in Tomohon City in 2013-2017 and to find out the contribution given by hotel tax and restaurant tax on the receipt of original revenue in the city of Tomohon in 2013-2017. The method used in this thesis is descriptive method, that is by analysing data and then drawing conclusion from the results of the study and the type of research used is descriptive qualitative. The results of this study indicate that the effectiveness of hotel tax collection in 2013-2017 has been effective with an average of 90,40%, while the effectiveness of restaurant tax is very effective with an average of 132,94%. The contribution given by the hotel tax to the local revenue of Tomohon city in 2013-2017 is still very lacking with an average of 0,60%, while the contribution given by the restaurant tax is not good with an average of 12,33%. Keywords : Hotel Tax, Restaurant Tax, Contribution, Effectiveness, Local Genuine Income
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK MINERAL BUKAN LOGAM DAN BATUAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) PADA BADAN KEUANGAN KABUPATEN MINAHASA UTARA Mowoka, Reza Gerry Barten; Manossoh, Hendrik; Gerungai, Natalia
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 04 (2018): Going Concern Vol.13 No.4 Desember 2018
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Abstract

Internally generated revenue is an income derived from the sources within its own territory which is collected according to local regulations in accordance with the regulation of applicable constitutions. This research is organize to find the level of effectiveness and the contribution tax of non-metallic minerals and stones as source of PAD in North Minahasa Regency. The tax of non-metallic minerals and stones is a tax of non-metallic minerals and stones activities that taken from the earth’s natural resources from inside and outside. The survey method past in this survey is descriptive qualitative. The results show that the effectiveness of non-metallic minerals and stones taxes in 2014-2017 are “very effective” and the highest effectiveness is in 2017 with the percentage 116.14%. Meanwhile, the non-metallic minerals and stones taxes contribution in the past four years rated with under maximum, so it is included in the “very less” criteria of contribution. However, the collection system that must be constantly monitored and be noticed in order to receive the taxes of non-metallic minerals and stones in controlled and remain highly still effective.Keywords: Internally Generated Revenue, Tax of Non-Metallic Minerals and Stones, Effectiveness, Contribution, Local Tax
ANALISIS EFEKTIVITAS SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL PERKREDITAN PADA PT. BANK PEMBANGUNAN DAERAH PAPUA CABANG MANADO Krar, Sonaria; Tinangon, Jantje J.; Gamaliel, Hendrik
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 04 (2018): Going Concern Vol.13 No.4 Desember 2018
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Abstract

 A  good  Accounting   Information   System  can  help  company  to  provide  the  company’s  need  for   other  information  related   to  busyness  process  that  exist  within  the  company. This  research  study  at  PT. Regional  bank  development  papua  branch  manado.This  study   aims  to   know  effectiveness  of    information accounting  system  and  internal  control  of  kredit  on  PT.regional   bank  development  papua  branch  manado.This  study  used a deskriptive  qualitative  method  is  a  method  that  is  done  by  classifying  data  and   inormation  which  is  obtained  by  various  technicques  such  as  survey, interviews,  and  others. So  get  a  relevant  conclusion.The results  of   the   analysis   of  the  conclusion  that  the  information  system   and   internal  control  of  PT. bank  Papua  manado  branch  has  been   running  well, and  in  accordance  with  procedures  that  have  been  set  by  the  bank  indonesian.  Allready  meet  the  characteristics  and   elements   of   internal  control.Keywords : Information  Accounting  System,  Internal  control,  Credit.

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