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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 11 Documents
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Search results for , issue "Vol 11, No 1 (2016)" : 11 Documents clear
ANALISIS PENERAPAN AKUNTANSI PERSEDIAAN BERDASARKAN PSAK NO.14 PADA PT. GATRACO INDAH MANADO Wullur, Rachel Anly Marilyn Lingkanwene; Karamoy, Herman; Pontoh, Winston
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 1 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.1.10552.2016

Abstract

Inventories are assets owned by the company that are available for sale or goods that will be used in the production of the company’s product. With inventory, the company can sustain their sustainability. Companies often experienced problems in recording and assessment the inventories itself. Aim to make this observation on PT Gatraco Indah is to determine the suitability on the application of the inventory recording method and inventory valuation method of manufacture inventory in the PT Gatraco Indah with Statement of Financial Accounting Standards (SFAS) 14 about Inventory. PT Gatraco Indah is a company engaged in food and beverages for airline companies in Indonesia, especially in North Sulawesi. The Methods that was used in this research is descriptive research method with qualitative analysis techniques outline, describe and compare the data. The Result of this research shows that the company has applied the PSAK No.14 on their inventories.
PERBANDINGAN PENERAPAN SAK-ETAP DAN PSAK 50 DAN 55 ATAS PENURUNAN NILAI (IMPAIRMENT) PIUTANG PADA PT. BPR MILLENIA Mandang, Daniela Ribka Frida; Poputra, Agus; Kalalo, Meily
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 1 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.1.10553.2016

Abstract

One of the bank’s biggest revenue is comes from credit. However in distributing credit to society, there is usually an obstacles of the payment of credit to the bank. The bigger the load of bank to make a reserve fund, bank loss itself will reduce the capital. The goal of this research is to understand the differences of the application of SAK and PSAK 50 and 55 on the declining of the receivable. The object of this thesis research is Bank Perkreditan Rakyat Millenia. The method that is used in this research is descriptive method. The result of this research shows that the company used the impairment of receivable align with SAK ETAP and there are differences between SAK ETAP and PSAK 50 and 55 on impairment of receivable.
ANALISIS EFEKTIVITAS PENERAPAN PAJAK SARANG BURUNG WALET DI KABUPATEN MINAHASA Lapian, Pingkan; Nangoi, Grace B.; Tangkuman, Steven J.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 1 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.1.10554.2016

Abstract

Regional Income is derived from local taxes and levies. Local taxes in Indonesia based on Law No. 28 of 2009 is divided into two, namely, provincial taxes and tax districts / cities. Tax Swallow's Nest is a local tax. The aim of this study was to determine the effectiveness of taxation bird nest in Minahasa district. The analytical method used in this research is descriptive qualitative analysis to give you an idea whether the taxation of bird's nest has been effective or not and how much contribution it provides to the local revenue. The results showed that in 2011 the tax effectiveness of bird's nest of 22.28%, in 2012 amounted to 109.63%, in 2013 amounted to 129.48% and in 2014 amounted to 158.45% and the tax contributions of bird's nest on Revenue PAD in 2011 amounted to 0.09%, in 2012 amounted to 9.75%, in 2013 amounted to 8.12% and in 2014 amounted to 6.20%. It can be concluded taxation swallow nest in Minahasa district has been very effective and overall Contributions Tax swallow's nests against local revenue in 2011 through 2014 contributed greatly lacking.
EVALUASI PERENCANAAN DAN PENGADAAN ASET PADA BPKBMD KABUPATEN MINAHASA UTARA Saraun, Ferina M A.; Mawikere, Lidia
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 1 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.1.10555.2016

Abstract

Asset is one of the elements that must be managed properly in order to produce reliable information in the financial statements regions. Martinet sectoral asset management (asset) carries a significant effect on the perfection of balance sheet presentation area. The aim of this study is to see and know the planning and procurement of assets in Financial Management Board and the Regional Property North Minahasa Regency regulatory interior minister 17 in 2007 seen from the cycle of sectoral asset management are applied as well as the completeness of the source document. The method used is qualitative method with descriptive analysis techniques. The results showed that BPKBMD North Minahasa Regency is appropriate. However, BPKBMD North Minahasa  regency should coordinate better with all SKPD as users / persons responsible  for the preparation of the planning and procurement of assets in order to realize the principles of Good Governance.
ANALISIS KOREKSI FISKAL DALAM RANGKA PERHITUNGAN PPH BADAN PADA PT. BANK PERKREDITAN RAKYAT NUSA UTARA Kalangie, Brilliant Joy Leonardo; Nangoi, Grace B.; Elim, Inggriani
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 1 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.1.10556.2016

Abstract

The income statement is something that is very important in the financial statements. In the income statement presents income (revenue), costs (expenses) and income (profit / losses) a company within a certain time period or periods. Income statement itself is also a financial statement must be derived from the accounting system, both made in accordance with provisions in the Law - Tax Law as well as those in charge based financial Accounting Standards (GAAP). Basically, both of these things (Law - Tax Law and the Financial Accounting Standards) regulate the same thing that is about how much the amount of the charge to the consumer. However, the fiscal correction, we can find something different. This difference is what happens when the accounting of income in measuring too low and unnatural because of special treatment that favor the occurrence of this. Fiscal correction itself is a correction or adjustment must be done before calculating the taxpayer's income tax for corporate taxpayers and tax personal use of accounting in calculating taxable income. The aim of this study was to determine the fiscal correction is done by PT. Rural Bank Nusa North in order calculating corporate income tax. This study took place at the office of PT. Rural Bank Nusa North. The company is located at Jl. Nusantara No. 98 Complex Bersehati Market Manado. The object of this study is the income / loss of PT. Rural Bank Nusa North. This study uses descriptive qualitative research because in practice, such as data, analysis and interpretation of the meaning and the data obtained. In this study, the author will study the financial statements of the profit-rui in 2013 and 3014 were obtained from the company. Then analyzed whether fiscal reconciliation process made are correct and in accordance with regulations Regulations - Tax regulations prevailing in Indonesia at this time. The results showed that the company has made a statement profit / loss of commercial accordance with the applicable accounting standards, and has made statements of income / tax loss properly in accordance with the tax laws and regulations. So it can be taxable income of PT. RB Nusa North, then calculate the income tax in accordance with the calculation of the applicable tax rate on taxable income (PKP) from PT. RB Nusa North.
EVALUASI BIAYA DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN MENERIMA ATAU MENOLAK PESANAN KHUSUS PADA UD.KAREMA Mangare, Rivo Jeaner; Morasa, Jenny; Pinatik, Sherly
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 1 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.1.10557.2016

Abstract

The economic growth in Indonesia is rapidly increasing, making businesses in Indonesia to grow faster and move forward. It is demanding textile industries in order to produce quality products and in accordance with the development of the fashion world continues to grow. This study aims to describe the differential cost evaluation in the decision to accept or reject the special order on the company UD.Karema. Type of research method used is quantitative descriptive with case study approach. Location of research conducted at UD.Karema.. Results from this study are: the company will earn a profit contribution of Rp.19.547.917 if accept the special orders. According to research, company must accept special orders for the profit contribution. UD.Karema leaders should apply the differential cost calculation for making decisions to accept or reject special order.
ANALISIS PERLAKUAN AKUNTANSI ASET TETAP PADA DINAS PEKERJAAN UMUM (PU) PROVINSI SULAWESI UTARA Tipan, Akhyar; Saerang, David Paul Elia; Lambey, Robert
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 1 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.1.10558.2016

Abstract

Fixed assets have a very important role for the smooth operation of government services to maximize the activity takes appropriate policy in the management of fixed assets. Department of Public Works (PU) North Sulawesi is an institution that supports the affairs of the District / Town in the field of public works who carry out tasks in the District / City of North Sulawesi. Service vehicles, equipment and machinery, land, buildings, roads, and the fixed assets owned by the Department of Public Works North Sulawesi and very important in supporting the activities of government services. This study aimed to analyze the accounting treatment for fixed assets at the Department of Public Works North Sulawesi what was in accordance with Regulation 71 Year 2010 Statement of Government Accounting Standards (PSAP) No. 07 of the fixed assets. The method used is descriptive analysis method with a way to understand the reality and compare it with the theory that the researchers studied so it can be concluded. In the study the accounting treatment of fixed assets has been good. In practice, in the way of acquisition of fixed assets Public Works Department to make a purchase in cash, Department of Public Works has not shrunk its fixed assets where it is not in accordance with the Governmental Accounting Standards applicable, Department of Public Works to stop the fixed assets that are not used by way of eliminating it from the balance sheet and transferred to the post other fixed assets, as well as in the presentation and disclosure, the Department of Public Works has revealed the fixed assets in accordance with accounting standards applicable rule.
ANALISIS KEBIJAKAN SISTEM PEMUNGUTAN PAJAK REKLAME DI KOTA TOMOHON ( Studi Pada Dinas Pendapatan, Pengelolaan Keuangan dan Asset Kota Tomohon ) Sualang, Christo A.; Ilat, Ventje; Wangkar, Anneke
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 1 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.1.10559.2016

Abstract

Advertisising tax collection system is essential in supporting the implementation of billboards orderly and neat and can create and atmosphere conducive bussines climate, public tranquility and public order can be realized. Therefore, if the better the organization and arrangement of adversement in the district/region, then the optimal well as local revenue from the tax sector. The purpose of this study was to determine policy adverstising tax collection system in the city tomohon and to determine obstacles in the collection of adversticement tax in tomohon. The data used in this research is secondary data is yhe data coming from the department of refenue, finance and asset management tomohon. The result showed that the adversment taxation system policy has not completely go according to the legislation in force. Planning policy and adversment tax voting system includes how the arrangement regarding the implementation, licensing, system and incidental arrangement permanent billboard, rental values and tax rates billboard, as well as system and procedures adverstisement taxation. Advertisement taxation obstacles in tomohon, among others: implementation of billboards not in accordance with the applicable local regulations and constraints in terms of licensing advertisement.
ANALISIS LAPORAN ARUS KAS SEBAGAI DASAR PENGUKURAN LIKUIDITAS PADA PERUSAHAAN “UNICARE” CABANG MANADO Mogi, Chintia Debby; Poputra, Agus; Alexander, Stanly W.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 1 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.1.10560.2016

Abstract

Cash flow statement is a summary of financial transactions related to cash, which depicts the historical changes in cash and cash equivalents classified into operating, investing their and funding during the period. Liquidity is an indicator of the kemampuam a company to pay all short-term financial obligations at maturity using liquid assets available. Therefore, cash flow greatly affect the measurement of liquidity, which in paying a short-term financial obligations indispensable good cash flow. Cash is the most dominant current assets in measuring the company's liquidity.
PENERAPAN BIAYA RELEVAN DALAM PENGAMBILAN KEPUTUSAN MEMBUAT SENDIRI ATAU MEMBELI “KALENG” PADA PT. DEHO BITUNG Rumopa, Inria; Ilat, Ventje; Elim, Inggriani
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 1 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.1.10561.2016

Abstract

Every company both small companies and large corporations in carrying out its operations, basically focused on specific objectives. This study aims to determine the application of the relevant costs in the decision to make or buy an adjuvant that is canned. This research is a descriptive study with a quantitative approach. This research was conducted at PT. Deho Bitung as a research object which is located on Highway Madidir Bitung. Differential cost analysis is indispensable in accordance with the problems faced by companies in an effort to increase profits and reduce losses. Results seen from the comparison showed differential costs better decision taken by PT. Deho is purchased from outside the adjuvant cans because the costs were smaller or more efficient than making its own adjuvant cans.

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