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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 20 Documents
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Search results for , issue "Vol 11, No 2 (2016)" : 20 Documents clear
ANALISIS PERHITUNGAN DAN PELAPORAN PPH FINAL PASAL 4 AYAT 2 ATAS BUNGA DEPOSITO DAN TABUNGAN NASABAH PADA PT. BPR MAPALUS TUMETENDEN CABANG TOMOHON Lolong, Veronica Junisa; Saerang, David Paul Elia; Wokas, Hence
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 2 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.2.13056.2016

Abstract

Income tax is one of the largest government revenues. Income Tax Law Article 4 Paragraph 2 gives a mandate to the government to impose income tax on certain earnings final. This study aims to determine how the interest calculation and interest reports and final income tax deduction on interest of savings and customer deposits at PT. BPR Mapalus Tumetenden Branch Tomohon. Descriptive analysis was employed in this study. Data were obtained by field studies. The results shows that the calculation and reports of Final Income Tax Article 4 Paragraph 2 on deposit and savings PT. BPR Mapalus Tumetenden Branch Tomohon have compiled with the laws of regulations. Leaders of PT. BPR Mapalus Tumetenden Branch Tomohon should improve the service quality to each customer, so that the customers can increase the amount of savings in bank. Keywords: calculation, reporting, deposit interest, customer savings
HUBUNGAN INFORMASI AKUNTANSI DAN FUNGSI MANAJEMEN (mini riset pada unit kerja BRI kota Manado) Naukoko, Princilvanno Andreas
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 2 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.2.13057.2016

Abstract

This research aims to find out the relationship of accounting information with management functions in the work unit BRI at Manado city. Management functions which are analyzed in this research are planning, organizing, actuating, and controling. This research use correlation analysis to measure the relationship between accounting information with management functions. Research shows that there is a strong and significant relationship between accounting information and management function in the work unit BRI at Manado city. Between four management functions are analyzed, the functions of planning and control functions have the strongest links with the accounting information on the Manado city BRI working unit. Keywords : Accounting information, manajemen functions.
ANALISIS PERLAKUAN AKUNTANSI AGRIKULTUR PADA PETANI KELAPA PADA DESA DI DAERAH LIKUPANG SELATAN : DAMPAK RENCANA PENERAPAN ED PSAK NO.69 TENTANG AGRIKULTUR Korompis, Claudia W.M.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 2 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.2.13058.2016

Abstract

Biological assets is a unique asset, because of the transforming growth even after biological assets generate an output. Although it has many unique, but the financial management of biological assets still have to refer to the Financial Accounting Standards. Currently the Financial Accounting Standards Board (DSAK) issued SFAS No. ED 69 on agriculture which will come into force on 1 January 2017. According to this SFAS Biological assets are measured at initial recognition and at the end of each reporting period at fair value less costs to sell. Many of Regions, especially in the village do not know the accounting treatment for biological assets. This makes researchers want to analyze the impact of the application of IAS 69 ED is the continuation of agricultural farmers' efforts in this regard coconut trees in the village in the district South Likupang. With the proper financial management from the village, will support the country's economy as a whole, especially in the face of the MEA. This research uses descriptive analysis. The results of this study indicate that in general the village in the Regional South Likupang not apply to recognize the fair value of their assets. The traditional system by recognizing the asset at the acquisition price is still the basis in preparing the financial statements. But with this study are expected, farmers / entrepreneurs start applying SFAS palm plant began in 2017. Keywords: Accounting, Agriculture, ED IAS 69, Village.
SISTEM PENETAPAN DAN PEMUNGUTAN PAJAK SARANG BURUNG WALET DI KABUPATEN MINAHASA UTARA Pongoh, Meybi Marliane; Ilat, Ventje
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 2 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.2.13059.2016

Abstract

Local tax is an obligatory contribution which is made by the region government for taxable individual or institution without an equal directly rewards, which is used to sponsoring goverment performance and development. Taxation of swift’s nest is a tax on the extraction and exploitation of swift’s nest. This thesis discusses about system of establishment and collection of swift’s nest which aims to determine a fair taxation system accordance with fairness collection tax principle and it’s mechanism undertaken by govermentas know as department of revenue MINUT. The analytical method of this thesis is qualitative descriptive. The result of this research are show that the determination of swift’s nest taxation is already accordance with it’s fairness collection tax principle and it’s already well underway. So that the target of swift’s nest taxation revenue is already realized. Although, there are some constraints in term of collecting swift’s nest taxation at MINUT. Keywords : Swift’s Nest Taxation, Tax’s astablisment, Tax’s Collection.
PENGARUH KEJELASAN SASARAN ANGGARAN DAN PARTISIPASI ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH KOTA MANADO Nangoy, Nikita Angelita Maria; Sondakh, Jullie J.; Sabijono, Harijanto
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 2 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.2.13060.2016

Abstract

Indonesian Law Number 46 of 2011 on Civil Servant Performance Appraisal will help develop effectivity and efficiency of employee performances to reach the objection and vision and mission of a regional administration.The purpose of this study was to determine whether the clarity of budge targeting and budget participation has effect by partial and by simultaneous on the performance of the government officials. The hypothesis was tested using t test and then f test. The population number in this study is 441 people. And, the samples were 30 people of lower managers and staffs in financial and reporting department. The research method used questionnaire with Likert scale measurement. The analytical method used in this research was multiple regression analysis in which the process of data analysis was performed with the aid of computer technology SPSS version 22. The results of the analysis by the t test states that the clarity of budget targeting variables X1 = is 0.317> 0.005, it means that H0 is accepted and Ha rejected, which in other words the clarity of budget targeting does not affect the performance of government officials. Participation budget X2 = is 0.001 <0.005, this means that Ha is accepted and H0 is rejected, which in other words budget participation does affect the performance of government officials. The results of the analysis through F test shows that the level of significance of the variables X1 and X2 is 0.002 <0.005,this means that H0 is rejected and Ha accepted; in other words, X1 and X2 simultaneously have a significant effect on the performance of government officials (Y). Keywords: clarity of budget targeting, budget participation, performance of local government officials
ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) DALAM PENYAJIAN LAPORAN KEUANGAN PADA KOPERASI PEGAWAI REPUBLIK INDONESIA (KPRI) GELORA PENDIDIKAN KOTA TOMOHON Rolos, Renaldy Fernando; Sondakh, Jullie J; Lambey, Robert
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 2 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.2.13061.2016

Abstract

Financial report are a formal report of the financial activities of an entity including a cooperative and prepared as a responsibility of management to internal and eksternal parties. The existing Generally Accepted Accounting Standards are yet a diffifult to be implemented by a cooperative because the existing standards more devoted to a large entities and have a  public accountability . IAI has issued financial Accounting Standards of an entity without Public Accountability or know as SAK ETAP. SAK ETAP is intended to accommodate needs of an entity, wich significantly does not have any accountability, to operate as such Small and Medium Enteprises (SMEs) and a cooperative. This research is aimed to evaluate SAK ETAP implementing in Financial statement of KPRI “Gelora Pendidikan” Kota Tomohon. KPRI “Gelora Pendidikan” Kota Tomohon is a cooperative in savings and loans bussiness. Research method are descriptive comparative by comparing primary and secondary data. It is found that a cooperation’s financial report as of 2015 not yet complied with SAK ETAP priciples and a few report have not presented like Cash flow statement and Statement of changes in equity. It is cause by limitied of accounting skills gained by its human resources.Keywords :SAK ETAP, Finacial Statement.
ANALISIS PENCATATAN DAN PELAPORAN KEUANGAN PADA SATUAN KERJA PERANGKAT DAERAH (SKPD) BERDASARKAN PERMENDAGRI NOMOR 64 TAHUN 2013 DI PEMERINTAH KOTA MANADO Tarigan, Desriani N.; Mawikere, Lidia M.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 2 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.2.13062.2016

Abstract

Local Government financial statements are prepared to provide relevant information about the financial position and all transactions carried out by the Local Government during the reporting period. The purpose of this study was to determine whether SKPD Badan Pelaksana Penyuluhan dan Ketahanan Pangan Manado City has been taking notes and preparing financial reporting by Regulation No. 64 of 2013. The analytical method used is descriptive method with qualitative and quantitative data collection in order to understand the data. The results showed SKPD Badan Pelaksana Penyuluhan dan Ketahanan Pangan Manado City in Fiscal Year 2015 to apply accrual accounting system based on Regulation No. 64 Year 2013. Keywords: Analysis, Recording, Reporting, Finance
ANALISIS PENCATATAN DAN PELAPORAN BELANJA LANGSUNG PADA BADAN PELAKASANA PENYULUHAN DAN KETAHANAN PANGAN KOTA MANADO Walangitan, Cheny; Morasa, Jenny; Kalalo, Meily
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 2 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.2.13063.2016

Abstract

Work Units (SKPD) is part of the local governments that perform the task of government and public services, either directly or indirectly. To carry out their tasks and functions, the local work unit is allocated funds (budget). Therefore iu, also called the head SKPD budget (PA). Research Object is the Implementing Agency and the Food Security Extension Manado City is a regional work units (SKPD) is located in the district Mapanget. The purpose of this study was to analyze the recording and reporting of direct expenditure. The method used in this research is descriptive method that aims to understand and describe the data obtained in the form of records and expense reports. Research results in the recording of the Implementing Agency and the Food Security Extension Manado City in accordance with Government Regulation No. 71 of 2010. The monthly report treasurer in the format and description are in accordance with Government Regulation No. 71 of 2010 on government accounting standards. Keywords: Recording, Reporting, Direct Spending
ANALISA PENCATATAN PEMOTONGAN IURAN DANA PENSIUN PT. POS INDONESIA CABANG MANADO Mose, Cynthia Imelda; Elim, Inggriani
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 2 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.2.13064.2016

Abstract

Everyone wants a prosperous life in old age. In the 1970s, people race to sign civil servants because only civil servants who have the assurance of a pension fund. However, in the 1990s after the issuance of Law No. 11 of 1992 on retirement funds, pension funds had not confined to civil servants but also the private sector employees. The purpose of this study was to determine the recording of deducting pension contributions PT. Pos Indonesia Cabang Manado. The analytical method used was descriptive method starts with collecting relevant data with research, analyzes how the recording of deduction contributions to pension funds, and draw conclusions. The results showed that the recording of pension contributions deduction made in accordance with accounting theory and the company only help in collecting and depositing pension contributions to the pension fund account.The company should mantain the recording of pension contribution deduction so the company’s financial condition could be controlled, especially about pension contribution deduction.   Keywords: recording, pension fund
ANALISIS PERBANDINGAN POTENSI PENERIMAAN DAN EFEKTIFITAS PAJAK PENERANGAN JALAN KABUPATEN MINAHASA SELATAN DAN KABUPATEN MINAHASA TENGGARA Ibrahim, Driyana; Sondakh, Jullie J; Wangkar, Anneke
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 2 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.2.13065.2016

Abstract

In an effort to improve the implementation of development and service to the community as well as increased economic growth in the region, the one source of regional revenue from tax sector in particular, is the street lighting tax. In accordance with Law No. 28 of 2009 Article 1 number 28, street lighting tax (RPM) is a tax on the use of electricity, either generated themselves or obtained from other sources. The purpose of this study was to determine the level comparison of the revenue potential and effectiveness of street lighting tax in South Minahasa District and Southeast Minahasa Regency 2011-2015. This research was conducted in South Minahasa District DPPKAD and DISPENDA Southeast Minahasa Regency. The analytical method used was descriptive qualitative method. Based on the results of this study concluded that there are differences in the potential of street lighting tax receipts between the South Minahasa District and Southeast Minahasa Regency in the years 2011-2015, but there was no difference in the effectiveness of street lighting tax receipts between the South Minahasa District and Southeast Minahasa Regency 2011-2015. Street lighting tax revenue as one of the biggest areas in the South Minahasa District and Southeast Minahasa Regency is expected to be a mobilizer of local taxes in the regencies of them. Keywords: street lighting tax, potential, effectiveness.

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