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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
 1 
Search results for , issue "Vol 10, No 4 (2015)" : 5 Documents clear
PENGARUH KEWAJIBAN KEPEMILIKAN NPWP,PEMERIKSAAN PADAJAN DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK (Studi Kasus pada KPP Pratama Bitung) Simanungkalit, Adelina; Poputra, Agus T.; Runtu, Treesje
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 10, No 4 (2015)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.10.4.10514.2015

Abstract

This research aimed to analyze the influence of ownership obligations Taxpayer Identification Number, tax audit and tax collection on tax revenue. The respondents in this research were tax officer at Tax Office Bitung. Total of sample in this research are 30 person from 79 person of tax officer on Tax Office Bitung. The sampling method in this research used nonprobability sampling through purposive sampling technique. While the data processing method was used multiple regression analysis. The result showed that the obligation of ownership Taxpayer Identification Number and tax collection did not significantly affect tax revenues, while the variable of tax audit proved to have a significant positive effect on tax revenues.
EVALUASI PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN NO. 18 MENGENAI AKUNTANSI DANA PENSIUN PADA DANA PENSIUN PT. BANK SULUT Sembung, Stefanny Tabita Mutiara; Sondakh, Jullie J; Manossoh, Hendrik
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 10, No 4 (2015)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.10.4.10515.2015

Abstract

Working to meet the needs of this future is not enough. Concerns arise when one thinks of how one day when he is not in the productive age again. In the 70s the retirement program is only held by civil servants and the military alone, but began to enter the era of the 90s and especially after the issuance of  Law No. 11 of 1992 regulating the pensions, the right to a pension fund is open to all workers, private and individual. There are two pension funds accounting reporting rules, regulations under SFAS No. 18 and regulations of the Chairman of Capital Market Supervisory Agency and Financial Institution No. PER-05/BL/2012. This study used a qualitative method starts with collecting relevant data, then comparing the suitability of the application of the pension fund accounting set forth in SFAS No. 18 and regulations of the Chairman of Capital Market Supervisory Agency and Financial Institution No. PER-05/BL/2012 on the pension fund PT. Bank Sulut as the institution that manages the pension fund. The object of research is the pension fund PT. Bank Sulut. Results of the study there are some discrepancies in the application of the financial statements of the pension fund PT. Bank Sulut with SFAS No. 18, while the presentation of the financial statements of the pension fund PT. Bank Sulut has been in accordance with the regulations the Chairman of the Capital Market Supervisory Agency and Financial Institution No. PER-05/BL/2012.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENAGIHAN PAJAK SECARA AKTIF TERHADAP TUNGGAKAN PAJAK PADA KPP PRATAMA BITUNG Budiman, Handri Hanny; Tinangon, Jantje J.; Alexander, Stanley W.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 10, No 4 (2015)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.10.4.10516.2015

Abstract

Effective tax collection is an appropriate means to achieve the maximum tax revenue target. The goals of study is to determining the effectiveness and contribution of active tax billing actions which includes the warning leter, forced letter, and seizure letter to disbursement of tax arrears in Tax Office Pratama Bitung during 2013-2014. The type of research used in this study is a descriptive study with approach case study. Data collected through interviews and documentation. The results of the study indicate that the effectiveness of tax billing rate is still not effective and the contribution of active tax billing actions to disbursement of tax arrears is still lacking. The factors is a lack of public awareness, taxpayer compliance in paying his tax debt and less optimal active tax collection process
ANALISIS PENGAKUAN PENDAPATAN BUNGA ATAS PEMBERIAN KREDIT MODAL KERJA PADA PT. BANK PERKREDITAN RAKYAT PRISMADANA Korah, Timothy Ray; Saerang, David Paul Elia; Wokas, Heince
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 10, No 4 (2015)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.10.4.10517.2015

Abstract

The largest bank revenue is interest income from credit. In general, bank lending business and one of the most interest product.Therefore the recognition and measurement of the right to credit interest income must be relevant, accurate, and accounted for, so the financial statements truly on the real financial position. The research aims to determine how the accounting treatment of the recognition of interest income on PT.BPR PRISMA DANA is already in appropriate with the applicable accounting standards, The method used in this research is descriptive analysis method. The results of research conducted in PT.BPR PRISMA DANA, showed recognition of loan interest income using the accrual basis or more leads to the realization of the concept.Except for interest income on loans classified as problematic (nonperforming) is recognized when it is received (cash basis). Interest income using the effective interest annuity system is calculated based on the remaining principal.
ANALISIS RELEVANT COST TERHADAP PENGAMBILAN KEPUTUSAN MENGGANTI ATAU MEMPERTAHANKAN AKTIVA TETAP (STUDI KASUS PADA CV. PYRAMID MULTI BLOCK MANADO) Klaas, Athalia Girly Debora; Poputra, Agus T.; Pinatik, Sherly
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 10, No 4 (2015)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.10.4.10518.2015

Abstract

Many methods costs incurred to assist companies in making decisions. One of the so-called cost relevant cost. Relevant costs are future costs that differ among alternatives exist, and the costs that can be avoided. Relevant information depends on decisions made. Relevant cost can affect a company manager's decision to take the right decision. One of them is a decision to replace or maintain the assets owned by the company.The purpose of this study was to determine and analyze the application of the concept of relevant costs in the decision to replace or maintain the assets. This research was conducted at CV. PYRAMID MULTI BLOCK  is located at Jalan Yos Sudarso No. 116 Kairagi Weru, Manado. The company is an industrial company that produces paving stone / block. The object of this study is the fixed assets in the form of Multi Block machine SB-306 is the company's main production machine. 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 relevant cost analysis of the revenue and costs incurred.The results showed that the role of the relevant cost analysis can assist management in the decision to replace or maintain the assets. By looking at the development of profit between the two alternatives to replace or maintain fixed assets such as machinery Multi Block SB - 306, it can be seen that it would be more profitable for the company to replace the old fixed assets such as machinery Multi Block SB - 306 with the new machine.

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