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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 14, No 1 (2019): Going Concern Vol.14 No.1 April 2019" : 5 Documents clear
ANALISIS EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL PAJAK BAHAN BAKAR KENDARAAN BERMOTOR DAN KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH PROVINSI SULAWESI UTARA Rajagukguk, Tondy Maranatha; Tinangon, Jantje J.; Wokas, Heince R. N.
JURNAL RISET AKUNTANSI GOING CONCERN Vol 14, No 1 (2019): Going Concern Vol.14 No.1 April 2019
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Vehicle fuel tax is a type of local tax, which is a source of revenue to increases locally-generated revenues. Vehicle fuel tax is managed by Regional Tax and Retribution Management Agency (RTRMA) of North Sulawesi, where each registered companies are compulsory levy, which is periodically required to report and deposit the proceeds of the sale of fuel to RTRMA. This research aims to know the effectiveness of the internal control system and the contribution of vehicle fuel tax to the locally-generated revenue of North Sulawesi. The method used in this research is descriptive qualitative. The results of the research show that the internal control system in the calculation process, collection and reporting of vehicle fuel tax has been worked well. In addition, the criteria for effectiveness and contribution based on the calculation of the average vehicle fuel tax revenue in 2013-2017, explained that the results of vehicle fuel tax were very effective and sufficiently contributed to the locally-generated revenue of North Sulawesi.Keywords: Internal Control System, Vehicle Fuel Tax
ANALISIS EFEKTIVITAS KINERJA DAN KONTRIBUSI RETRIBUSI PEMAKAIAN KEKAYAAN DAERAH TERHADAP PENDAPATAN ASLI DAERAH Manuputty, William J.; Saerang, David P. E.; Alexander, Stanly W.
JURNAL RISET AKUNTANSI GOING CONCERN Vol 14, No 1 (2019): Going Concern Vol.14 No.1 April 2019
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Retribution is one of the income obtained by various services given or certain permits by the government and one of the agencies that process it is BPPRD, in the North Sulawesi Province BPPRD there is acceptance of many types of retribution one of which is regional wealth usage retribution. The purpose of the authors in this study is to find out the effectiveness of performance and the contribution of retribution on the use of regional wealth in PAD which is a regional development resource analyzed by qualitative methods. The results obtained through this research are able to determine the effectiveness of regional wealth retribution for the past five years is very good in its realization with an average percentage 91,9% with its contribution to local revenue at 0,17%.Keywords : retribution, local revenue, performance efectivity
PENGARUH KESESUAIAN KOMPENSASI DAN KULTUR ORGANISASI TERHADAP PERSEPSI PEGAWAI ATAS FRAUD DI INSTANSI PEMERINTAHAN KOTA MANADO Jecklein, .; Kalangi, Lintje; Walandouw, Stanley Kho
JURNAL RISET AKUNTANSI GOING CONCERN Vol 14, No 1 (2019): Going Concern Vol.14 No.1 April 2019
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

This study aimed to explore the employee perceptions of fraud in government agencies and the factors that influence the occurrence of fraud . The variables used in this study are the compliance of compensation and culture of organization as independent variables and fraud in government agencies as the dependent variable. Samples used in this research as many as 60 respondents from government agencies in Manado, especially in the Regional Financial and Asset Management Agency and the Office of Public Works and Spatial Planning of the City of Manado. Sampling technique uses purposive sampling and data collection used questionnaires. The analysis in this study used multiple linear regression analysis with the help of SPSS version 23 application. The results showed that, there is no influence of the appropriateness of compensation by fraud in Manado City government agencies, and there is a significant negative effect on fraud in Manado City government agencies.Keywords: compatibility compensation, organizational culture, fraud, government agencies
EVALUASI PENERAPAN AKUNTANSI PERSEDIAAN OBAT UNTUK PENENTUAN HARGA POKOK PENJUALAN PADA PT. CEMPAKA INDAH MURNI MANADO Sandiri, Maissy P.; Ilat, Ventje; Pinatik, Sherly
JURNAL RISET AKUNTANSI GOING CONCERN Vol 14, No 1 (2019): Going Concern Vol.14 No.1 April 2019
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Abstract

Inventory is very important for the survival of the company, the company must be able to estimate the amount of inventory it supplies. This study aims to determine evaluation the application of drug inventory accounting for the determination of cost of goods sold at PT. Cempaka Indah Murni Manado which is engaged in the distribution of medicines. The application of drug inventory accounting conducted by PT. Cempaka Indah Murni Manado is suitable but the company does not recognize incoming transfers because the products sold at PT. Cempaka Indah Murni Manado was sent from the head office in Surabaya. The results of the research on the stock accounting report for inventory from January to December most of the items there are differences in selling price and incoming transfers every month. The analytical method used in this study is a qualitative descriptive method and conclusions are drawn from the recording its merchandise inventory is a computerized perpetual method, while for the method of determining the cost of inventory using the FIFO (First In First Out) method.Keywords: Inventory accounting, cost of goods sold
ANALISIS EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PENGGAJIAN KARYAWAN PADA PT. KERISMAS WITIKCO MAKMUR FACTORY BITUNG Vinastri, Maya Ariesti; Morasa, Jenny; Pangerapan, Sonny
JURNAL RISET AKUNTANSI GOING CONCERN Vol 14, No 1 (2019): Going Concern Vol.14 No.1 April 2019
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

The quality of human resources can be improved along with the implementation of the system implemented by the company. The payroll accounting system is a system that can handle and report transactions, as well as salary payment procedures for both monthly and daily performance. This study aims to determine the effectiveness of the payroll accounting system applied at PT. Kerismas Witikco Makmur. This type of research is descriptive qualitative by taking primary data directly through interviews with 10 respondents on the object of research. The results of the study show the payroll system applied by PT. Kerismas Witikco Makmur still uses a manual system and there has been a clear division of tasks within the company.Keywords: Effectiveness, Accounting Information Systems, Payroll, Employees

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