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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 6 Documents
 1 
Search results for , issue "Vol 10, No 3 (2015)" : 6 Documents clear
PENERAPAN KONSEP SUNK COST TERHADAP KEPUTUSAN PENGGANTIAN MESIN FOTOKOPI PADA TOKO GIRSA Sirang, Andrea Giovani; Saerang, David Paul Elia; Mawikere, Lidia
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 10, No 3 (2015)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.10.3.8440.2015

Abstract

Many methods of costs incurred to assist managers in making decisions. One of the so-called sunk costs, Sunk costs are costs incurred in the past and can not be changed now and in the future. Sunk costs often affect a company manager's decision to take the right decision. One was the decision in terms of financing fixed assets owned by the company. This research was conducted at Toko Girsa which is located in R.W. Monginsidi Road 49, Manado. The object of this is enelitian fixed assets such as machinery fotocopy Canon IR 6070 owned company. The purpose of this study was to determine the application of the concept of sunk costs and influence in decision making purchases of fixed assets at Toko Girsa. The method used in this research is descriptive method is a method that collects, formulate and classify and interpret the data obtained by the analysis of quantitative data presented in the form of numbers that are related to sunk costs arising from the financing of fixed assets. The results showed that the sunk costs can not be used as a basis for making the right decisions for the management, including fixed asset purchase decision.
ANALISIS BIAYA DIFERENSIAL UNTUK MENGAMBIL KEPUTUSAN MENJUAL LANGSUNG ATAU MEMPROSES LEBIH LANJUT PRODUK PADA INDUTRI KACANG SANGRAI TARSIUS Manginsihi, Ellis Fanny; Saerang, David Paul Elia; Pusung, Rudy J.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 10, No 3 (2015)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.10.3.8441.2015

Abstract

One of the functions of management is planning. Managers are faced with decisions regarding the selection of various kinds of alternatives. Any decisions taken by management will be a measurement of the success of a company in the future. One way to avoid mistakes in decision-making is by using differential analysis. Where the differential cost analysis is an approach to the analysis of the relevant costs are focused on different charges in a series of alternatives. The purpose of this study is to provide information that is relevant for the business owner to determine what costs and revenues arising from each alternative and compare to see the profits generated between direct selling or further memprosek product. The results showed that if the owner of the Industri Kacang Sangrai Tarsius wants to expand its business by choosing alternative further processing can be applied  if the product is further processed products, the revenue that will be received more than if directly sell the product.
ANALISIS EFEKTIVITAS PEMUNGUTAN PAJAK PENJUALAN ATAS BARANG MEWAH TERHADAP PENERIMAAN PAJAK DI KPP PRATAMA MANADO Sorongan, Fenny Fega Stela; Kalangi, Lintje; Tangkuman, Steven
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 10, No 3 (2015)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.10.3.8442.2015

Abstract

Along with economic development , information technology , social , political , realized that the implementation of the taxation system in Indonesia requires a provision and good manners. Sales Tax on Luxury Goods is a type of tax potential in the reception area is well to state. The object of this study was taken at the Tax Office Primary Manado , to determine the performance of the 2011-2014 effective or less effective. It can be in anlisa on performance Pratama Tax Service office Manado. The purpose of this study was to determine the effectiveness of the collection of Sales Tax on Luxury Goods on receipt. Data that has been processed and analyzed using qualitative descriptive analysis research method. The results of the study addressed that the payment procedure in terms of voting to taxpayer is right in accordance with the law. So level of performance Partama Manado Tax Office Effectively , there are even a few years of very effective . However, the performance should be increased for a given target is no change the decrease in one year, although its realization is achieved. That should have been the target increases each year as well as its realization. Thereby acchieving Performance KPP Pratama Manado can be said effective.
ANALISIS PENGENAAN TARIF PAJAK PROGRESIF PADA PAJAK KENDARAAN BERMOTOR BERDASARKAN THE FOUR MAXIMS DI KABUPATEN MINAHASA Moningka, Novita Asrilia; Saerang, David Paul Elia; Sabijono, Harijanto
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 10, No 3 (2015)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.10.3.8443.2015

Abstract

Motor vehicle tax has strong enough role in the aceptance of local revenue. In North Sulawesi progressive tx on motor vehicles is valid from 12 january 2012 based on Law No. 28 of 2009on local taxes and levies, based on the implementation of provincial regulations SULUT number 7 of 2011 concerning local tax applies to both private motor vehicle ownership and so, the two-wheeled vehicles and four-wheel except for a pick and dumb truck. Principles of taxation proposed by adam smith namely equality, certainly, conveinence of payment, efficiency. Research carried out the UPTD Tondano district of Minahasa. The analytical method used is descriptive analysis (qualittive) that analyzes comparing two different aspects of theory and practice which need to be met in order to know the differences. The purpose of this study  is determine  how the imposition of a progressive tax rate on motor vehicle tax is based on the four maxims. The result showed that the principle of taxation is still apropriate and relevant to be applied to the motor vehicle tax collection.
ANALISIS PERLAKUAN AKUNTANSI ASET TETAP PADA BADAN KEPEGAWAIAN DAN DIKLAT (BKD) KOTA MANADO Masipuang, Yefta; Ilat, Ventje; Pinatik, Sherly
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 10, No 3 (2015)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.10.3.8444.2015

Abstract

This study aimed to analyze the accounting treatment for fixed assets in Manado what BKD in accordance with Regulation 71 Year 2010 Statement of Government Accounting Standards (PSAP) No. 07 on fixed assets. The method used is descriptive analysis method with a way of understanding reality and compare it with the theory that the researchers studied so it can be concluded. In the research entity accounting treatment of fixed assets has been good. In practice, in the way of acquisition of fixed assets of the entity making a purchase in cash, the entity has not shrunk its fixed assets where it is not in accordance with the Governmental Accounting Standards applicable, the entities stop fixed assets that are not used by way of eliminating it from the balance sheet and transferred to the post of other fixed assets , as well as in the presentation and disclosure, the entity has revealed the fixed assets in accordance with accounting standards applicable rule.
Going Concern Vol. 10 No. 3 September 2015 Concern, Going
JURNAL RISET AKUNTANSI GOING CONCERN Vol 10, No 3 (2015): Going Concern Vol. 10 No. 3 September 2015
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Going Concern Vol. 10 No. 3 September 2015

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