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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 69 Documents
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Search results for , issue "Vol 13, No 02 (2018)" : 69 Documents clear
ANALISIS PENERAPAN PAJAK PERTAMBAHAN NILAI PADA PT. NENGGAPRATAMA INTERNUSANTARA Daud, Andromedha; Sabijono, Harijanto; Pangerapan, Sonny
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.02.19087.2018

Abstract

Tax is one of the very potential and quite dominant revenue because it has the function of budget and regulations. Taxation in which there is a VAT element is also part of the government's fiscal policy because one type of tax imposed by the government is Value Added Tax (VAT). The purpose of this study is to determine the application of Value Added Tax conducted by PT. Nenggapratama Internusantara. Based on the results of the research, the Application of Value Added Tax PT. Nenggapratama Internusantara is in conformity with Law no. 42 of 2009. The accounting treatment of Value Added Tax by PT. Nenggapratama Internusantara as a taxable entrepreneur is in accordance with Law no. 42 of 2009 which is 10% for domestic delivery.Keywords:  Value Added Tax (VAT), Input Tax, Output Tax
ANALISIS PERLAKUAN AKUNTANSI DAN PELAPORAN HIBAH PADA KANTOR WILAYAH KEMENTERIAN AGAMA PROVINSI SULAWESI UTARA Abdul, Sri Devi; Alexander, Stanly; Gamaliel, Hendrik
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.02.19633.2018

Abstract

A grant is a form of assistance that does not have to be returned and does not bind a given party to a specific commitment. The provision of money, goods or services must be viewed long-term impact and should still pay attention to the independence of the nation and the independence of the government. Governments may also provide grants to governments of other countries, international organizations, local governments, enterprises, institutions or communities for the purpose of humanitarian solidarity, welfare improvement and other economic and social objectives. Grant giving must be done by taking into account aspects of needs, and justice. This study aims to determine the accounting treatment of grants and grant reporting at the Regional Office of the Ministry of Religious Affairs of North Sulawesi Province The research method used in this thesis research is descriptive method whose purpose each data collected analyzed then drawn a conclusion and type of research used is qualitative descriptive. The results obtained that the accounting treatment of grants at the Regional Office of the Ministry of Religious Affairs of North Sulawesi Province has been accrual based and reporting is in accordance with Governmental Accounting Standards Technical Bulletin number 13 which regulates the accounting and reporting of Ministries / Institutions.Keywords: Analysis, Accounting Treatment, Grants
ANALISIS LAPORAN KEUANGAN DALAM MENILAI KINERJA KEUANGAN PERUSAHAAN PADA BANK PERKREDITAN RAKYAT (BPR) DANA RAYA MANADO Rabuisa, Wilna Feronika; Runtu, Treesje; Wokas, Heince R. N.
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 02 (2018)
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

In the world of banking, finance is very influential on the continuity of the activities of a banking as well as any individual in the banking it. In a company also required an analysis of financial statements to determine the companys ability to overcome the companys financial problems as well as decision making fast and precise. The formulation of the problem in this research is how the financial performance of Rural Banks (BPR) Dana Raya Manado period 2014-2016. The purpose of research is to know the financial performance of Rural Banks (BPR) Dana Raya Manado period 2014-2016. Data analysis technique used in this study by using bank financial ratios. Based on the results of research on the financial ratios of corporate banks are still experiencing fluctuations. Assessment of the Liquidity of Rural Banks Manado Funds Fund is still able to pay its financial obligations. Assessment of Solvency The Bank has adequate capital. Assessment of the companys profitability still has an increased profit.Keywords : Financial Statement, Financial Ratios, Profitabilitas, Rentabilitas
ANALISIS PEMUNGUTAN, EFEKTIVITAS DAN KONTRIBUSI PAJAK MINERAL BUKAN LOGAM DAN BATUAN TERHADAP PENDAPATAN ASLI DAERAH KOTA TOMOHON Rambitan, Rivo Reynard; Elim, Inggriani; Pangerapan, Sonny
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 02 (2018)
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Non-metallic mineral and rock tax is one of the original source of income in Tomohon. This research was conducted to find out how the analysis of pollution from Non Metallic Mineral and Rock Tax and how big the effectiveness and contribution of Mineral Non-Metals and Rocks Tax on the Original Income of Tomohon City. The method of analysis used in this research is descriptive method. The result showed that procedures and procedures for collecting non –metallic minerals and rock taxes in Tomohon City are based on Local Regulation (Perda) No. 43 of 2012 and the effectiveness of Non-Metallic Mineral and Stone Taxes in Tomohon Municipality in 2014 is quite effective, by 2015 effective, 2016 is ineffectiveand in 2017 less effective with an average of 54,97%. While the Non-Metallic Mineral and Non-Metallic Mineral Revenue Contribution to the Tomohon Distric’s Revenue in 2014 to 2017 is very less with an average of 0,94%. Keywords: Mineral Tax, Collection, Effectiveness, Contribution, Local Original Income
EVALUASI EFEKTIVITAS PENGENDALIAN INTERN SISTEM INFORMASI AKUNTANSI PENGGAJIAN RSUP. PROF. DR. R. D. KANDOU MANADO Rompas, Richard Antonio; Pangemanan, Sifrid; Kalalo, Meily
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 02 (2018)
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Accounting information systems is a supportive factor in the companny’s performance. Company will require SIA in this time because SIA provide financial effectively and efficiently. The purpose of this study is to determine whether the effectiveness of internal control payroll accounting information system RSUP. Prof. Dr. R. D. Kandou Mando has gone well. The author uses descriptive analysis where research start by collecting and sifting through incoming information thoroughly and detail later elaborated in order to obtain a clean picture. The results of the study concluded that the payroll accounting system implemented by RSUP. Prof. Dr. R. D. Kandou Manado already have a good system and effective and meet the element  of internal control to improve companny’s performance. But thare are very few weaknesses that auditing section not conducting regular monitoring three months once.Keywords: Accounting information system, payroll, effectiveness of internal control
PERLAKUAN AKUNTANSI PENDAPATAN DAN BEBAN BERBASIS SAK ETAP DAN IMPLIKASINYA PADA LAPORAN KEUANGAN KOPERASI KARYAWAN KARYA SAMPURNA PT. BANK MANDIRI Salindeho, Anggelina Chrisdayanti; Kalangi, Lintje; Pangerapan, Sonny
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 02 (2018)
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

            Cooperative is an association established by persons or legal entities of cooperatives that have limited economic ability, with the aim to improve the welfare of its members. Revenues and expenses are an important component of financial statements because different treatment of income and expenses will result in changes in the resulting financial statements. Financial Accounting Standards intended for cooperative entities are SAK ETAP. This study aims to determine the accounting treatment of income and expenses on Cooperative Employees Karya Sampurna PT. Bank Mandiri in accordance with SAK ETAP. The research method used in this thesis research is descriptive method whose purpose each data collected in the analysis and then drawn a conclusion and the type of research used is qualitative descriptive. The results obtained that the accounting treatment of income and expenses on Cooperative Employees Karya Sampurna PT. Bank Mandiri is in compliance with SAK ETAP.Keywords: Accounting treatment, income, expenses.
ANALISIS BIAYA VOLUME LABA MULTI-PRODUK UNTUK PERENCANAAN LABA JANGKA PENDEK BIJIMERAH COFFEE AND ROASTERY Mokoginta, Mia Istiana; Sondakh, Jullie J.; Budiarso, Novi S.
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 02 (2018)
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Abstract

Each Company has the same goal to earn profit from the products and services offered. Cost volume profit analysis is used by managers for decision making, planning and as well as the implementation of a cost grouping for short-term profit planning purposes. This study was conducted on Bijimera Coffee and Roastery. The purpose of this study is to know the short-term profit planning on Bijimera Coffee and Roastery by using cost volume profit analysis and multiproduct cost volume profit analysis. Research method used by researcher is descriptive quantitative research type by using break even point analysis, contribution margin, margin of safety, operating leverage and sales mix analysis. Results and conclusions from the study are the contribution margin package of the two product mix is Rp. 700,846.26. The break-even point in the unit of the product mix is 546.74 kg for Bogani Bland product and 234.32 kg for Robusta Modayag product. The company breaks even when the total sales of both products is Rp. 110,128,860. By using the cost volume profit analysis, the company will more easily predict management decisions for the future. In addition, the company can prevent things that adversely affect the company based on the calculation of costs through breakeven analysis, contribution margin, margin of safety, operating leverage and sales mix analysis.Keywords: Cost Volume Profit, Profit Planning, Multiproduct Analysis
ANALISIS PERHITUNGAN, PENCATATAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 25 PADA CV. VENUS KUMERSOT RAYA Sejanto, Triastuty Wulanjune; Elim, Inggriani; Tirayoh, Victorina Z.
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 02 (2018)
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Income Tax Article 25 (Income Tax Article 25) shall be installment of income tax in installments. The objective is to alleviate the taxpayer’s burden, since the tax payable must be paid within one year. This payment must be done alone and can not be represented. The purpose of this study to find out how the calculation, recording and reporting of Income Tax Article 25 on the CV. Venus Kumersot Raya. The method of analysis used in this research is descriptive with qualitative approach. The results of this study indicate that the calculation of Income Tax Article 25 conducted by the company has not been in accordance with the Act. Taxation No.36 Year 2008. This is evidenced by companies that do not allow for the recording and reporting of Income Tax Article 25 that has been done by the company every month is in accordance with applicable taxation provisions. CV. Venus Kumersot Raya has made taxes and taxes in the tax year of the 1771 Annual Tax Return, the berlin company may make appropriate tax payments on taxes and taxes in accordance.Keywords: Calculation, Recording, Reporting, Income Tax Article 25
PENERAPAN AKUNTANSI PENYUSUTAN ASET TETAP BERDASARKAN PERNYATAAN STANDAR AKUNTANSI PEMERINTAH NOMOR 07 PADA DINAS PEKERJAAN UMUM PROVINSI SUAWESI UTARA Rumbaru, Sahril; Elim, Inggriani; Kalalo, Meyli Y. B.
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 02 (2018)
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Statement of Government Accounting Standards (PSAP) 07 is the accounting standard for property, plant and equipment including recognition, determination of carrying amount, accounting treatment of revaluation and impairment of carrying value of property and equipment. This study aims to determine the suitability of the application of accounting depreciation of fixed asset based on PSAP 07 at the Public Works Department of North Sulawesi Province. The data used is the report of depreciation in fiscal year 2016. The method used is descriptive analysis method. The results of the research indicate that the Public Works Agency in the application of fixed asset depreciation, the determination of depreciation value, the useful life of the asset, the use of depreciation method and the determination of the book value of the asset is in accordance with PSAP 07, however in the implementation of recording into reporting depreciation of fixed assets, has not implemented it independently but is done by the Regional Financial Management and Asset Board (BPKAD) of North Sulawesi Province somehow it is not in accordance with the assumption of entity independence in Government Regulation Number 71 of 2010 on Government Accounting Standards. It is expected that the Public Works Department of North Sulawesi Province may apply accounting for depreciation in accordance into applicable regulations.Keywords : PSAP 07, Depreciation of Fixed Asset, Implementation of Depreciation
ANALISIS EFEKTIVITAS DAN KONTRIBUSI BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) TERHADAP PENDAPATAN ASLI DAERAH (PAD) PADA BADAN PENGELOLAAN PAJAK DAN RETRIBUSI DAERAH KOTA MANADO Mandagi, Junisa; Sabijono, Harijanto; Walandouw, Stanley Kho
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 02 (2018)
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

The land and building title transfer duty is one of the regional tax that has large contribution as the receiver of the original local government revenue.One measure of the ability of regions to exploit the income is how much the local tax sector contributes to local revenues, especially local revenues that can later be used as a source of funds / expenses to meet the needs of local spending concerned. The purpose of this research is to know the affectiveness and the contribution of the land and building title transfer duty in manado city. The method that is used in this research is descriptive with using qualitative approach. Based on the result of this research, it shows that the effectiveness of the land and building title transfer duty in 2014-2017 is rated  quite effective, while in 2016 it was decreasing in the percentage, on the other hand, the contribuction of the land and building title transfer duty in original local government revenue was unstable from year to year. Keywords: Effectiveness, Contribution, Land and Building Title Transfer Duty, Original Local Government Revenue.

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