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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 19 Documents
 1   2 
Search results for , issue "Vol 11, No 3 (2016)" : 19 Documents clear
PENERAPAN METODE PROCESS COSTING SYSTEM DALAM PENENTUAN HARGA POKOK PRODUKSI PADA PT. CONBLOC INDONESIA SURYA Wensen, Christian Ray; Manossoh, Hendrik; Pinatik, Sherly
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 3 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.3.13089.2016

Abstract

Process costing is a system of pricing of basic products used in industrial production that organizes activities for a specific product based on an ongoing basis without specific demands from certain customers. Basic principles of process costing that accrue costs of operations or a specific department for one full period (monthly, quarterly, annually) and then dividing by the number of units produced during the period. This study aimed to quantify the cost of production by using the method of process costing at PT. Conbloc Indonesia Surya. Methods of data analysis used this research is descriptive qualitative research method,  where the study was conducted by collecting data company, and analyze the collected data and provide particulars faced. Authors collected data were interviews and documentation. Based on the results of the study showed that the cost allocation made by PT. Conbloc Indonesia Surya yet remained, should the cost of water input into the cost of raw materials instead of factory overhead costs. Keywords: process costing, cost, cost of goods sold
ANALISIS PERBANDINGAN PERLAKUAN AKUNTANSI TERHADAP ASET BIOLOGIS DAN NON BIOLOGIS (Studi Kasus pada CV. Fatherland Farm Tondano) Putra, Abram Ventura Wardana; Pangemanan, Sifrid S.; Wokas, Heince R. N.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 3 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.3.13090.2016

Abstract

The accounting treatment for biological assets in Indonesia does not have mutual standards so, many agribusiness companies reported their biological assets just like the standards that used to report the non-biological assets. Characteristics of different biological assets can cause mistakes in recording if we use the same standards with non-biological assets. This study aimed to comparing the accounting treatment made by the company between two types of assets that owned by the company. The result of this research found that accounting treatment between the two types of asset does not have significant differences. The differences in the accounting treatment of these assets only in the measurement of assets and discontinuation. Companies measure the value of both types of assets in accordance with the acquisition price. But the company did not recognize the depreciation of their biological assets. At the time of biological assets termination, the company immediately reclassified the biological assets to the inventories that available to sale, while for non-biological assets, there are two types of termination that is for resale and stored as damaged goods. Considering to the characteristics of the biological assets, company should establish fair value in the measurement of biological assets. Keywords: Biological Assets, fixed assets.
ANALISIS PENERAPAN VARIABEL COSTING SEBAGAI ALAT UNTUK MENGHITUNG HARGA POKOK PRODUKSI PADA AKSAN BAKERY DI MANADO Darise, Tety; Saerang, David Paul Elia; Wangkar, Anneke
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 3 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.3.13091.2016

Abstract

Determining the cost of goods sold is right becomes one factor supporting the success of a company in achieving its goals , the cost of production has an important role in a company , due to the determination of the cost of goods sold , the company could easily determine the selling price , and the targeted profit also clear. This research was conducted at a company manufacturing in Manado . This study aimed to analyze the application of variable costing in Aksan Bakery in Manado. Data analysis method used is descriptive analysis . The data used is qualitative data , the data is presented in a descriptive or shape description and quantitative data , the data presented in the form of numbers. The research findings show that the application of variable costing method can be used as a tool to calculate the cost of production in the Aksan  Bakery. It can be seen from a comparative analysis of the cost of goods sold according to variable costing lower than the production cost price calculation method used Aksan Bakery. By using the full costing method used by companies the cost of goods sold Rp . 1.191.956 .000 while according to the variable cost of production costing Rp . 1.033.560.000. The main difference between full costing calculation method used by the company with variable costing method lies in the treatment of factory overhead costs .Keywords : cost of goods sold, variabel costing
PENERAPAN SISTEM MANAJEMEN INFORMASI OBYEK PAJAK (SISMIOP) SEBAGAI SARANA PENINGKATAN PELAYANAN DAN PENERIMAAN PAJAK BUMI DAN BANGUNAN DI KABUPATEN BUOL Kadadia, Ardiansyah M.; Sondakh, Jullie J.; Runtu, Treesje
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 3 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.3.13092.2016

Abstract

Tax property, urban and rural is a local tax was previously managed by the central government. In the year 2011 has been transferred to the regional governments together with SISMIOP. This is due lack of optimization PBB-P2 and SISMIOP as well as the central government gives full authority to local goverments so as to maximize the revenues from the tax. The purpose of this research is how the comparison application SISMIOP, is SISMIOP can improve service and reception as well as obstacless ancountered in the implementation of SISMIOP in Buol district. The method used for this research is the qualitative method that use observation, interviews with tax officials and documents processing. The results showed that application of SISMIOP in Buol district accordance with applicable rules and implementation SISMIOP can be more simple, fast and efficient. This is evidenced by the increasing aaceptance of the PBB-P2 once transferred to local government. Increased acceptance PBB-P2 can not be separated from continue doing the billing to the taxpayeer. Keyword: SISMIOP, Services, Income
PENGARUH KINERJA KEUANGAN DAN CORPORATE SOCIAl RESPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Joseph, Angelika Natalia; Poputra, Agus T.; Tirayoh, Victorina Z.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 3 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.3.13129.2016

Abstract

The financial performance is an image of a quality company that is reflected through the financial performance in a given period. Corporate Social Responsibility (CSR) is the ability of the company to connect its operations and policies of the social environment in a way that is mutually beneficial for the company and the community. The company's value is the market value as the value of the company can deliver maximum shareholder wealth when the company's stock price to rise. The purpose of this study was to analyze the influence of corporate social responsibility (CSR), and the financial performance of the company's value. Object Manufacturing research company that totaled 143 company, but based on the completeness of data then only 18 companies into the sample with the observation period 2012 - 2015. The independent variables were the company's performance (return on assets, return on equity, Operating Profit Margin, Net Profit Margin) and Corporate Responsibility Cocial, while the enterprise value of the dependent variable (Price Book value). Analysis of the data used consisted of correlation analysis, determination analysis, t-test, f, and multiple linear regression analysis. The results of this study indicate that ROA and ROE have a significant influence on the value of the company, while OPM, NPM, and CSR does not have a significant influence on the value of the company. F test analysis results indicate that the independent variables namely financial performance and CSR affect the value of the company.   Keywords : corporate value, corporate social responsibility, corporate performance
EVALUASI PENGENDALIAN INTERN PADA SIKLUS PENGGAJIAN PT ANEKALOKA INDOTUNA DI BITUNG Marau, Maria Marisa; Nangoi, Grace B.; Manossoh, Hendrik
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 3 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.3.13130.2016

Abstract

A company is considered successful if it can manage their payroll cycles. This is because the payroll can directly affect the performance of the employee. Companies must ensure the welfare of workers by giving them rights that salary in return for services rendered to the company's employees. Each activity requires a control of our lives to what is being and has been done. It is therefore necessary internal controls over payroll cycle at a company in terms of oversight of payroll. This study was conducted to determine and evaluate the Internal Control of Payroll Cyele in PT.Anekaloka Indotuna. The object of this research is PT.Anekaloka Indotuna Bitung, the company is engaged in the field of shipping and fisheries. The research method is qualitative method. The results showed that the internal control PT.Anekaloka payroll cycle has not completely efficient. Head of the company should increase the discipline monitor activity of employees. Keywords : evaluation, payroll, internal control
EFEKTIVITAS KINERJA JURUSITA PAJAK DALAM MELAKUKAN PENAGIHAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA MANADO DAN KANTOR PELAYANAN PAJAK PRATAMA BITUNG Afrilia, Megi; Sondakh, Jullie J.; Lambey, Robert
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 3 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.3.13131.2016

Abstract

In the effort of securing national revenue the work of Tax Bailiff is needed, for if everything is delegated to the Tax Payer, then the achievement of targets could not be guaranted. When making tax collection, performance of Tax Bailiff are affected by various things: limited numbers of Tax Bailiff, unkown address of the Tax Payers or Tax Guarantors, and more. The purpose of this study is to determine the level of performance evectiveness of the Tax Bailiff when making tax collection at Manado Tax Office and Bitung Tax Office. The research needs quantitative data, uses primary data, and uses descriptive analysis research method.The result indicates the level of performance evectiveness of Tax Bailiff by the year of 2014 at Manado Tax Office are 56,82% (non-efective), while Bitung Tax Office are 47,83% (non-evective). The level of performance evectiveness of Tax Bailiff by the year of 2015 at Manado Tax Office are 51,37% (non-evective), while Bitung Tax Office are 63,52% (less-evective). Keywords: Tax Collecting, Tax Bailiff, Tax Due.
EVALUASI PENATAUSAHAAN, PENYUSUNAN, DAN PENYAMPAIAN LAPORAN PERTANGGUNGJAWABAN BENDAHARA PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN MALUKU TENGGARA BARAT Lewedalu, Grace G; Kalangi, Lintje; Warongan, Jessy D. L.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 3 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.3.13132.2016

Abstract

The activities of the financial administration has an interest in controlling the implementation of the budget and expenditure, given their authorization has been granted by the determination to the local regulations and approval by the competent authority. It is closely linked with the principal task of Treasurer in trust by the employer to manage, store and account for its report in accordance with applicable regulations. Minister of the Interior issued a regulation that Minister Regulation number 55 of 2008 on Procedures for Administration and Treasurer Accountability Report Preparation and Transmission. This rule also applies to the Treasurer on the Financial Management Board and Assets West Southeast Maluku District. The research objective was to evaluate the accountability report of the treasurer is in conformity with applicable regulations. Data analysis method used is the method of descriptive data analysis, by analyzing, managing and comparing the data with that obtained both qualitative and quantitative in its application research results illustrate the particular Agency Financial Management and Asset West Southeast Maluku District has shown good performance and according to the rules regulation No. 55 of 2008. Head of BPKAD as PPKD, BUD, PA, should do even more stringent supervision so that the accountability reports are included in BPKAD can be run in accordance with applicable regulations. Keywords: Administration, Formulation, Submission, Accountability Report, treasurer
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK PENERANGAN JALAN TERHADAP PAJAK DAERAH DI KABUPATEN KEPULAUAN TALAUD Anumpitan, Lonex Dandel; Tinangon, Jantje J.; Runtu, Treesje
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 3 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.3.13133.2016

Abstract

The construction of Talaud Regency encourages the occurrence of increased population, sights, hotels, restaurants and other entertainment venues. Improvement on some of the sectors with increasing power consumption in the Talaud Regency, which would then affect rapidly on increasing tax revenue potential of street lighting. The purpose of this research is to know the tax receipt street lighting in the Department of Revenue , Financial Management and Regional Assets Talaud regency. The results showed that the effectiveness of the tax revenue in the Talaud Regency street lighting from 2011-2015 average of 102.67% – with a good category. While the tax contribution of street lighting towards acceptance of tax areas in the Talaud Regency in 2011-2015 average of 61.22% by category is good enough. This means that the effectiveness of the tax revenue in the Talaud Regency street lighting has been very good and effective tax and contribution to street lighting towards the acceptance of tax areas in the Regency Talaud Regency are already good enough. Keywords : Street Lighting Tax , Effectiveness , Contributions
ANALISIS PENERAPAN PSAP NO. 07 TENTANG AKUNTANSI ASET TETAP PADA BALAI PENYANTUNAN LANJUT USIA “SENJA CERAH” Kumesan, Novita Melina; Kalangi, Lintje; Lambey, Robert
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 3 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.3.13134.2016

Abstract

Statement of Government Accounting Standards (PSAP) 07 is the standard for the accounting of fixed assets include the recognition, the determination of the carrying value, the accounting treatment of the revaluation and impairment of the carrying (carrying value) of fixed assets. Fixed assets have a very important role and should be managed well in order to produce reliable information in the financial statements. This study aims to determine the suitability of adoption of a PSAP 07 on fixed asset accounting in the Balai Penyantunan Lanjut Usia (BPLU) “Senja Cerah”. The data used is the statement of financial position, the card inventory items, journal transactions, and notes to the financial statements. The method used is descriptive analysis method. The results showed BPLU “Senja Cerah” in the application of accounting of fixed assets, namely the classification, recognition, measurement / assessment, expenses after the acquisition, termination and release, as well as the disclosure is in accordance with the PSAP 07, but BPLU “Senja Cerah” does not record depreciation of fixed assets owned so the treatment of depreciation of fixed assets is not in accordance with the PSAP 07. BPLU “Senja Cerah” are expected to do so that the carrying value of depreciation of fixed assets truth. Keywords :PSAP 07, Fixed Assets

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