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Kota manado,
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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
PENGARUH OBEDIENCE PRESSURE DAN SELF-EFFICACY TERHADAP AUDIT JUDGEMENT PADA AUDITOR PERWAKILAN BPKP PROVINSI SULAWESI UTARA Rumengan, Vriska; Tinangon, Jantje J.; Pangerapan, Sonny
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 02 (2018)
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

            BPKP is one of the official internal government auditors, whose duties and functions is to supervised financial and development activities. One of its task is to audit. When conduction an audit, auditors are required to be able to give consideration as to the supervision of the government financial statements. This is where the role of audit judgement comes to life. Audit judgement is the personal consideration of auditors in decision making whether or not a financial statement is reasonable. Audit judgement is effected by several factors, that is Obedience Pressure and Self-efficiency. This research is aimed to find out the impacts of obedience pressure and self efficiency on audit judgement. The sample of this research is 53 auditors employed at the Offices of The Representatives of BPKP, North Sulawesi, in Manado. The samples were chosen randomly using simple random sampling techniques. The data were analyzed using multiple regression analysis and the data were examined using SPSS 21 (Statistical Product and Service Solution). The result of this research showed that partially, obedience pressure significantly influence the audit judgement negatively; while self-efficiency significantly influence audit judgement positively. Keywords: Audit Judgement, Obedience Pressure, Self-Efficacy.
ANALISIS ATAS PENERAPAN SISTEM PENGENDALIAN MANAJEMEN PEMBERIAN KREDIT PADA PT. SUZUKI FINANCE INDONESIA CABANG MANADO Talumewo, Winda Emanuela; Nangoi, Grace; Tirayoh, Victorina
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 02 (2018)
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

            Management control system is one way to achieve corporate / organizational goals with specific strategies effectively, efficiently, and economically. Implementation of a good management control system on crediting procedures to reduce the risks that may occur in credit sales activities, and is expected to ensure that the implementation of credit provision can be controlled. Goal to be achieved in this research is to know the procedure of giving credit at PT. Suzuki Finance Indonesia Manado branch and know the effectiveness of the implementation of management control system PT. Suzuki Finance Indonesia Branch Manado on lending. The object of this research is PT. Suzuki Finance Indonesia Branch Manado. The research method used is qualitative descriptive analysis method. The result of the research shows that credit procedure established by the company is clear and good and the implementation of the credit management control system has been running well and has been effective because it meets the elements of management control system.Keywords: Management Control System, Credit Procedure
PERENCANAAN PAJAK DENGAN PEMBERIAN NATURA KEPADA PEGAWAI PERUSAHAAN SEBAGAI UPAYA UNTUK MENGEFISIENSIKAN PAJAK PADA PT. BANK SULUT GO Johanis, Astrid S.; Nangoi, Grace B.; Tirayoh, Victorina Z.
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 02 (2018)
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Tax is one of the largest sourcesof income the country uses to finance household expenses and needs. Tax became one of the foundations of the state revenue sector in order to ensure the sustainability of national development financing. And for the business world one of the problems that compaines often encounter is tax. Therefore, companies need a way that can Streamline tax burden, and one way can be done with tax planning. The purpose of this study is to know the tax planning by giving natura to company employees can efficient tax burden on the company. And in this research object which become research place that is PT. Bank SULUT GO. Where PT. Bank SULUT GO become one of the companies that apply this way and in this case the company chose giving natura to its employees as an effort in tax planning. Research method in this research is descriptive. The data in this study was obtained through interviews and documentation. The results showed that tax planning by giving natura can efficient tax burden on PT. Bank SULUT GO.Keywords :Tax Planning, Giving Natura
ANALISIS PELAPORAN KEUANGAN DI YAYASAN AS-SALAM MANADO (BERDASARKAN PSAK 45 DAN PSAK 101) ., Wahyuningsih; Karamoy, Herman; Afandy, Dhullo
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.13.02.19675.2018

Abstract

The financial statements are important media in the process of making economic decisions. There are several rules on the preparation of financial statements, one of which is the financial statements for non-profit entities and sharia entities. The purpose of this study is to analyze Financial Reporting As-Salam Manado Foundation in accordance with the concept of financial statements based on PSAK 45 and PSAK 101. In this study the type of data used is qualitative data, while for data sources using primary data and secondary data, the analytical method used is descriptive analysis. Based on the result of the research, it is concluded that the recording and presentation of the foundation's financial statements are still not in accordance with the applicable regulations, which are PSAK 45 and PSAK 101.Keywords: Non-profit Financial Statements
FLYPAPER EFFECT ATAS DANA ALOKASI UMUM DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA MODAL KABUPATEN/KOTA DI PROVINSI MALUKU UTARA Karwur, Jesiska C; Ilat, Ventje; Warongan, Jessy D.L
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.13.02.19104.2018

Abstract

This research is aimed examine whether the General Allocation Fund and Regional Real Income effect the Capital Expenditure Regrency/City in the Province of North Maluku and to analyze the possibility of the accurrence of flypaper effect to the Capital Expenditure of Regrency/City in the Province of North Maluku in 2014-2016. The Population of this research is report on realization of regional budjet and expenditure budjet (APBD) Regrency/City in the area of North Maluku Province. This sample use with method pusposive sampling and the number of samples are 30 data. The data that was used are secondary datas which has been obtained from the report on realization of regional budjet and expenditure budjet (APBD) Regrency/City in the Province of North Maluku from 2014 to 2016 which have been obtained from Badan Pusat Statistik (BPS) Maluku Utara. The data analysis instrument that was use in this research is the multiple linear analysis. The results shows that : 1) The General Allocation Fund has significant influence to the Capital Expenditure Regrency /City in the Province of North Maluku. 2) The Regional Real Income fund has no significant influence to the Capital Expenditure Regrency/City in the Province of North Maluku. 3) The flypaper effect has occurred on capital expenditure of Regrency/City in the Province of North Maluku.Keywords: General Allocation Fund (DAU), Regional Real Income (PAD), flypaper effect
ANALISIS PENERAPAN OPERATING LEASE BERDASARKAN PSAK. NO 30 PADA PT. YOSEPHA MANOKWARI Jones, Tifani; Pangemanan, Sifrid S.; Tangkuman, Steven J.
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.13.02.19634.2018

Abstract

PT. Yosepha is a company engaged in the services of contractors and suppliers who also have additional business to support the company and increase profits are rental of fixed assets. Type of lease applied by PT. Yosepha is an operating lease. Operating lease is an ordinary lease, whereby at the end of the lease term there is no option rights for the lessee or heavy equipment leased to remain owned by PT.Yosepha. In the lease activities conducted by PT.Yosepha must comply with the applicable accounting standards set out in statement of financial accounting standards number 30, because it is very impact on the financial statements generated by PT.Yosepha. The purpose of this study is to determine whether the application of lease accounting on PT.Yosepha has been in accordance with the statement of financial accounting standards number 30 and how the effect on the financial statements. The method used in this research is descriptive study. The result of the research is where PT.Yosepha has not totally applied lease accounting in this case that is operating lease in accordance with statement of financial accounting standards number 30  because there is a mistake in the disclosure and reporting so that the resulting financial statements are not clear so that it is not in accordance with applicable standardsKeywords: Operating Lease, Statement of Financial Accounting Standards Number 30, Financial Statement
ANALISIS SISTEM AKUNTANSI PELAKSANAAN APBDes PADA PEMERINTAH DESA KOPANDAKAN I KECAMATAN KOTAMOBAGU SELATAN KOTA KOTAMOBAGU Gimon, Hadi Prabowo; Tinangon, Jantje J.; Affandi, Dhullo
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.13.02.19068.2018

Abstract

Village income and expenditure budget is one of the things that must be considered to realize good governance in the village. The purpose of this study is to analyze the adequacy of the accounting system implementation of APBDes organized by the Kopandakan I village government and whether it is in accordance with the Minister of Home Affairs No. 113 of 2014 on the management of village finances. The method used in this research is qualitative descriptive that is analyze the adequacy of accounting system implementation of APBDes. The results of the research show that 1) Internal control in terms of producing transaction evidence executed by Kopandakan I village government has been running quite well, 2) Recording of APBDes implementation in Kopandakan I village has been done well 3) Reallocation Report of Implementation of APBDes in Kopandakan Village I has been in accordance with Permendagri Number 113 Year 2014; but village officials have problems in the process of implementing APBDes in this case tax cutting activities but directly in consultation with the tax office.Keywords : Accounting system, implementation, APBDes
ANALISIS REALISASI ANGGARAN UNTUK MENILAI EFEKTIVITAS DAN EFISIENSI KINERJA PEMERINTAH DI DINAS PERTANIAN DAN PETERNAKAN PROVINSI SULAWESI UTARA Waney, Cindy Kareima; Saerang, David P. E.; Alexander, Stanley W.
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.13.02.19527.2018

Abstract

Good governance is an eminent issue in the management of government administration today. The implementation of local government  can not be separated from the use and utilization of budget and regional income. And every year it is always the local goverment preparing a budget plan or called regional income and expenditure budgets . The purpose of  this study analyzed the budget realization report to assess the effectineness and efficiency od government performance in aggriculture and livestock servive of North Sulawesi Province period 2012-2014. Data analysis method used is data analysis calculation of effectiveness and efficiency. Level or criteria of effectiveness of expenditure budget in agriculture and livestock service of North Sulawesi Province 2012-2014 vary for effevtive use the budget is quite effective in 2012 and 2013-2014 effective budget usage. So overall from 2012-2014, the level of effectiveness of agriculture and livestock expenditure budget of North Sulawesi Province experienced an effective increase. In the implementation of  agriculture and livestock expenditure budget  of the province of North Sulawesi in 2012-2014, already well processed and very efficient. Implementation of the 2012-2014 budget is categorized as very efficient because the efficiency level below 60%.Keywords : efficiency, effeectiveness, budget
PENGARUH ARUS KAS OPERASI DAN PERTUMBUHAN PENJUALAN TERHADAP HARGA SAHAM PADA PERUSAHAAN INDEKS LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN (2012-2016) Kumayas, Natalia Debora; Pangemanan, Sifrid; Alexander, Stanly
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.13.02.19926.2018

Abstract

              This research aims to examine the influence the effect of revenue and growth of the company on stock prices on LQ45 listed on Indonesia Stock Exchange 2012-2016. The population used in this study is the LQ45 company index listed on the Indonesia Stock Exchange 2012-2016. Method of sampling by purposive sampling according to predetermined criteria. The number of samples collected by 6 companies. Research data is secondary data obtained from Indonesia stock exchange (BEI) in 2012-2016. The collected data were analyzed using the first data analysis done by classical testing before hypothesis testing. Hypothesis testing in this research is multiple linear regression analysis with t test, f test, and coefficient of determination. The results of this study indicate that the variable cash flow positive and not significant to stock prices. This shows that the operation does not affect the high stock prices. While the growth of positive and significant sales to stock prices. This suggests that sales growth is driving high stock prices low.keywords: Operating cash flow, sales growth, stock price
ANALISIS SISTEM PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN KARYAWAN DI KANTOR KESYHABANDARAN DAN OTORITAS PELABUHAN KELAS I BITUNG Rumondor, Nosevira H. K.; Kalangi, Lintje; Afandy, Dhullo
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.13.02.19141.2018

Abstract

Income tax article 21 is the tax applicable for employee. The income of the employee is subject to withholding of Income Tax Article 21, for the company is authorized to withhold the employee’s income. The purpose of this study is to analyze whether the system of calculation and reporting Income Tax Article 21 has been in accordance with the taxation law and regulation. The research method used is descriptive qualitative method. The results obtained are based on the provision of Object of Income Ta Article 21 according to DGT Regulation PER-16 / PJ / 2016, there is still object of Income Tax Article 21 which has not been collected by the Office of Kesyahbandaran dan Otoritas Pelabuhan Kelas 1 Bitung. In terms of calculations are in accordance with the the Regulation of the Director General of Tax No. PER-16 / PJ? 2016. For the calculation of  final Income Tax Article 21 are based on Ministry of Finance (MoC) Decree PMK 262 in 2010 for the calculation of Article 21 tax for permanent employees who become the burden state budget. In terms of reporting of Periodic Tax Return, conducted by the State Treasury Office (KPN) through e-filling application on the website of the Directorate General of Taxes and has been in accordance with applicable provisions.Keywords : Income Tax Article 21, employee

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