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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 32 Documents
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Search results for , issue "Vol 12, No 01 (2017)" : 32 Documents clear
ANALISIS PENERAPAN SISTEM AKUNTANSI MANAJEMEN TERHADAP PEGENDALIAN KUALITAS PRODUK DI PT.EMPAT SAUDARA MANADO Butarbutar, Janrilius Doli; Karamoy, Herman; Tirayoh, Victorina Z.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 01 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.01.17204.2017

Abstract

The development of management accounting system is now very rapid. Company managers require management information systems to implement planning, control and decision-making functions. Management accounting systems are systems that collect operational and financial data, process, store and report to users, ie workers, managers, and executives. The purpose of this research is to know the application of management accounting system to product quality control at PT.Empat Saudara Manado. The method used is descriptive qualitative. The results of the application of management accounting system in PT.Ampat Saudara manado has shown its role as a tool in controlling product quality, and can help managers to be better prepared in facing company problems and control product quality. PT.Empat Saudara manado only need to maintain it so that in megontrol every part there is no errorsin every running process.Keywords: management accounting system, Product Quality Control, SAM Characteristics.
IMPLEMENTASI PENGALOKASIAN DANA PAJAK (EARMARKING TAX) DARI PENERIMAAN PAJAK ROKOK TERHADAP UPAYA KESEHATAN MASYARAKAT DI PROVINSI SULAWESI UTARA Tambing, Damayanti Rante; Saerang, David; Wokas, Heince
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 01 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.01.17143.2017

Abstract

The cigarette tax is applied in the province of North Sulawesi in 2014. Cigarette tax is a regulate tax that is specific to the health, then the purpose of applying cigarette tax is to protect the public against the dangers of cigarettes. Therefore, cigarette tax in earmarking tax policy is allocated at least 50% for public health service. The purpose of this study is to analyze the implementation of earmarking tax of Cigarettes tax to public health services in North Sulawesi Province has been in accordance with applicable legislation. The method used is descriptive qualitative. The results of this study can be seen that for the year 2016, earmarking tax policy of tobacco tax has not been applied in accordance with the appropriate. This is because spending on public health efforts has not reached the minimum value of 50% of tax revenues for provinces. Earmarking tax in North Sulawesi province runs with revenue and expenditure budget system (APBD), which is implemented through the regional public treasury account (RKUD) in terms of income and expenditure. Dinas Kesehatan as an agency that budgeted for public health effort would improve public health service standard by maximizing spending for the designation. Agencies related to the cigarette tax budgeting policy would prescribe standard operating procedures so that control over these policies can be done as appropriateKeywords: Earmarking tax policy, cigarette tax
PENGARUH ARUS KAS OPERASI DAN RETURN ON ASSET (ROA) TERHADAP HARGA SAHAM STUDI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Rawung, Fita Enjelina; Alexander, Stanly W.; Kalalo, Meily Y.B.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 01 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.01.17134.2017

Abstract

Indonesian is a country that embraces the financial system on the bank. The purpose of banking is to support the implementation of national development to improve equity, economic growth, and national stability towards the improvement of people’s welfare. The purpose of this study is to determine the effect of operating cash flow and returnon asset (ROA) to stock price studies on banking companies listed on the stock exchange Indonesia. Population of 42 bank and samples used by 30 banks. In the examinations examined in this study, only the results obtained flow of operations and return on asset (ROA) that positive number and sample data overall stock price are all used because there is nonegative number. Research method used in this research is quantitative research with multiple linear regression analysis technique by using SPSS 20 program. The results showed that operating cash flow has no significant effect on stock price and return on asset (ROA) significant effect on stock price. As a recommendation, investors ahould be able to pay attention and analyze operating cash flow and return on asset (ROA) and stock price movements to gain profit.Keywords : Operating Cash Flow, Retur On Asset (ROA) and Stock Price
ANALISIS PENYAJIAN LAPORAN KEUANGAN BERDASARKAN PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK PADA PT. FORTUNA INTI ALAM Tangkau, Pricilia R. E.; Sondakh, Jullie J.; Suwetja, I Gede
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 01 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.01.17209.2017

Abstract

VAT is one part of the tax applicable in Indonesia. CV. Salber Marine & Mining as a company engaged in the trade of goods subject to VAT, as in general make a purchase with Input Tax which may be credited and not credited. The purpose of this study is to know whether  the application of VAT and VAT underpayment or over payment in accordance with Law of VAT  No. 42 Tahun 2009 article 9. This study used a qualitative descriptive method. The type of data used is the qualitative and quantitative data, while the source of the data used is secondary data. Methods of data collection is done with documentation and literature study. The Company will record, calculation payment and report the delivery of value added tax in the Notice Period of Value Added Tax (VAT Period SPT). Conclusion is that the application of VAT in the recording does not record all the activities of the company completely and appropriately but in the  calculation payment and reporting of CV. Salber Marine & Mining was almost in accordance with the VAT Act applied and through the application of VAT, namely the purchase and sale of taxable goods so that the sum of the difference by the number of Input Tax to Output Tax generate VAT Less / More Pay at the end of each month, it is in accordance with the Law of VAT No. 42 of 2009 article 9.Key Words: Value Added Tax (VAT), Input Tax, Output Tax.
ANALISIS SISTEM INFORMASI AKUNTANSI PERSEDIAAN PELUMAS (STUDI KASUS PADA PT. FAJAR INDAH KUSUMA) Suleman, Andini Tirta Cricela; Tinangon, Jantje J.; Pontoh, Winston
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 01 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.01.17200.2017

Abstract

Accounting Information System is an important thing owned by a company because the purpose and accounting information system is to provide information for users of accounting information that investors and other users inventory is one important component for a good company small and medium enterprises, and large companies. Because seen from the existing theory of inventory accounting information systems can provide many benefits for companies, especially PT. Fajar Indah Kusuma. The purpose of this study is to analyze whether the accounting information system inventory at PT. Fajar Indah Kusuma is adequate in the hope to provide benefits for the company, researchers and other parties. The method used in this research is the type of qualitative research that presents in the form of descriptive. While the data collection technique is done by direct survey to PT. Fajar Indah Kusuma and conducting interviews from several resource persons in the company. From the results of the study can be concluded that PT. Fajar Indah Kusuma not have adequate accounting information systems inventory where there are still short comings in the separator function dan internal control. The authors suggest that companies make impovements and evaluations on the system of divison of function and internal controls in order to run according to the system and efficient.Keywords : Analysis, accounting information systems, inventory
PENGARUH DESENTRALISASI, STRATEGI BISNIS DAN PEMANFAATAN INFORMASI SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL PADA PT BANK MANDIRI DI MANADO Senduk, Jilie Maria; Ilat, Ventje; Tirayoh, Victorina
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 01 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.01.17139.2017

Abstract

To be able to leading in today's global competition, companies must have an effective, fast and precise decision-making level. PT Bank Mandiri is the largest BUMN banking services company in Indonesia that has expanded overseas. This research aimed to examine the influence of decentralization, business strategy and the utilization of information management accounting system on managerial performance at PT Bank Mandiri in Manado. Population in this research are the managers and officers on manager level at Bank Mandiri Area Manado and Mandiri KCP Manado. This research used purposive sampling technique. This research used questionnaires to collect data from 34 respondents. This research used primary data obtained questionnaires. Data analysis was performed with multiple linear regression analysis. The result of this research showed that decentralization has a significant positive effect on managerial performance, business strategy has not effect on managerial performance and information management accounting system has a significant positive effect on managerial performance at PT Bank Mandiri in Manado.Keywords: Decentralization, Business Strategy, Information Management Accounting System, Managerial Performance
EVALUASI PENERAPAN SISTEM PENGENDALIAN INTERN PERSEDIAAN BARANG DAGANGAN PADA TOKO MAHKOTA DIESEL MANADO Samuna, Juwita Natalia; Sabijono, Harijanto; Walandouw, Stanley Kho
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 01 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.01.17282.2017

Abstract

Internal control system is a way or system that can prevent the occurrence of irregularities in the company. Internal control system of the inventory aims to protect the company's assets from theft. The research object is taken at the Manado Diesel Crown Store is one of the stores in Manado that runs the business by selling machines and spare parts. This study aims to evaluate the effectiveness of the application of internal control system merchandise inventory at Diesel Manado.The method of analysis used in this research is descriptive qualitative analysis method. Based on the results of internal control inventory of merchandise inventory at Manado Diesel Crown Store, then in the control environment that occurs in the company, there is a double position between the sales and the warehouse. In the accounting system, the documents used are not serial number printed. In control procedures, authorization system is only on certain transactions.Keywords: internal control system, merchandise inventory
ANALISIS PENERAPAN PMK NOMOR 31/PMK.07/2005 TENTANG TATA CARA PENGAJUAN USUL, PENELITIAN, DAN PENETAPAN PENGHAPUSAN PIUTANG DI RSUP PROF Dr. R. D. KANDOU MANADO Kawenas, Calvien; Pangemanan, Sifrid S.; Lambey, Robert
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 01 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.01.17262.2017

Abstract

The write-off of receivables is a loss arising from uncollectible receivables caused by various causes. The problem raised in this study is whether the application procedure is in accordance with the PMK No. 31 / PMK.07 / 2005 and what factors become obstacles in the process of write-off of receivables. The method used in this research is descriptive research method that is qualitative. Based on the results of the research from the RSUP Prof. Dr. R. D. Kandou Manado, the procedures for the elimination of goods are in accordance with applicable government regulations. If the factors are negative inhibitors, the operational costs are irregular, the amount of operational costs required for the cost exceeds the amount of the receivables to be collected, the non-timeframe for submission of proposals for write-off of receivables, documents / filing requirements for origination submissions not made RSUP Prof. Dr. R. D. Kandou Manado must meet the requirements regarding the time period for collection of accounts more effective and efficient.Keywords: Proposal Submission, Research, Accounts Receivable Removal
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN PENGGUNAAN ANGGARAN TERHADAP EFEKTIVITAS PENERAPAN ANGGARAN BERBASIS KINERJA PADA DINAS PERINDUSTRIAN DAN PERDAGANGAN DAERAH PROVINSI SULAWESI UTARA Sumampow, Melisa; Tinangon, Jantje J.; Tangkuman, Steven
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 01 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.01.17205.2017

Abstract

Performance-based budgeting is a system of preparation and management of local budgets that are oriented towards the achievement of results or performance. Performance-based budgets are influenced by the competence of human resources, rewards, and budget usage. This study aims to determine the influence of competence of human resources, rewards, and budget usage on the effectiveness of performance-based budgeting. The population of this research is 61 staff of civil servants in North Sulawesi Industry and Trade Service Office. This research uses multiple linear regression analysis method with data management using SPSS 22 for windows application aid. The result of the research shows that (1) human resource competence has positive and significant effect on effectiveness of performance based budgeting, (2) reward, positively and significantly influence to effectiveness of performance budgeting applying, (3) budget utilization have positive and significant influence to effectiveness of application performance-based budgeting.Keywords: Human Resource Competence, Reward, Budget Usage, Performance Based Budget
EVALUASI PERLAKUAN PERSEDIAAN BARANG DAGANGAN PADA PT. PERTANI (PERSERO) CABANG SULAWESI UTARA Gerungan, Dei Gustiani; Pangemanan, Sifrid S.; Pusung, Rudy J.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 01 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.01.17144.2017

Abstract

PT. Pertani (Persero) Branch of North Sulawesi is a trading company operating in agriculture sector. Inventory has an important role to maintain the company’s operational stability and determine the company’s level of profit. The main problem in accounting of inventory the inconsistency with PSAK no.14.The purpose of this study is to analysis the consistency between the disclosure of inventory with PSAK no.14. Data was collected by interview, documentation, and initial observation prior research. This study is a qualitative descriptive research. Result show that the company has mostly closure its inventories in accordance with PSAK no.14.Keywords: inventory accounting, psak no.14

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