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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 LEVERAGE DAN FREE CASH FLOW TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN INDEKS LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN (2012-2016) Mangundap, Siska; Ilat, Ventje; Pusung, Rudy
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.13.02.19844.2018

Abstract

            This study aims to determine the effect of leverage and free cash flow on dividend policy on LQ45 index companies listed in Indonesia Stock Exchange 2012-2016. The population used in this study is the LQ45 index company listed on the Indonesia Stock Exchange 2012-2016. Method of sampling by purposive sampling according to predetermined criteria. The number of samples collected were 11 companies. Research data is secondary data obtained from Indonesia stock exchange (IDX) year 2012-2016. The collected data is analyzed by using data analysis which is done by classical assumption test before doing hypothesis testing. Hypothesis testing in this study using multiple linear regression analysis with t test, f test, and coefficient of determination. The results of this study indicate that leverage variables have a negative and significant effect on dividend policy. This suggests that leverage can affect the high dividend policy. While free cash flow has a positive and insignificant effect on dividend policy. This shows that free cash flow does not affect the high dividend policy.Keywords: leverage, free cash flow, dividend
PENERAPAN ACTIVITY BASED COSTING SYSTEM DALAM MENENTUKAN HARGA POKOK KAMAR HOTEL (STUDI PADA HOTEL GREEN EDEN MANADO) Siby, Shelby Estereniy; Ilat, Ventje; Kalalo, Meily Y. B.
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.13.02.19109.2018

Abstract

The Activity of Based Costing (ABC) Method is a simple calculation to determine the cost of price / services to explain that the activity were the reason one to make rise the cost of the products, and products that consume activity.The hotel can use Activity Based Costing (ABC) System Method to determine hotel room rate because when they use the Activity economic method in detail, the quality of decision can be improve to be better and making more accurate. The purpose of this research is “to obtain the accurate information about Activity Based Costing” in counting the cost calculation rooms Hotel Green Eden Manado since from June, July, and August 2017. The method of analysis that I used is “Descriptive Analysis Method”, by conducting to interview to the hotel manager and doing the data collection regarding the costs and amounts of fees. Based on the analysis, there are find that Activity Based Costing System for the month of June. Superior room type, Deluxe room and Suite resulted that the cost of price rooms were lower to compared with the cost by hotel management. For July the calculation of the cost Superior room type was higher than the cost of calculated by the management Hotel. And for the type of Deluxe rooms and Suite rooms were lower to compared with the cost by the Hotel. And for the month of August the calculation for Superior, Suite, and Deluxe rooms resulted that the cost were higher than the cost calculation used by The Hotel Management.Keywords : Activity Based Costing,  The cost of rooms.
EVALUASI PERLAKUAN AKUNTANSI ASET TETAP MENURUT PSAK NO. 16 PADA PT BANK MALUKU MALUT CABANG TOBELO Ruata, Deisy Seleste; Tinangon, Jantje J.; Mawikere, Lidia M.
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.13.02.19663.2018

Abstract

The Bank is a financial institution whose main function is to raise funds from the community, and also provide services in the form of banking services. A bank in carrying out an operational activity always requires a variety of equipment, equipment, vehicles, and other means in terms of supporting activities carried out called fixed assets. This study aims to see how the accounting treatment of fixed assets, whether implemented in accordance with PSAK No. 16. Type of research used by the authors is qualitative data. Data source used is primary data. The method of analysis is descriptive method. The result of the research shows that PT Bank Maluku Malut Tobelo Branch in calculating depreciation using straight-line method of accounting treatment of fixed assets in terms of distribution, measurement, valuation, and presentation there is no problem at all applied by PT Bank Maluku Malut Tobelo Branch complies with the standard statement financial accounting No. 16.Keywords : Evaluation Treatment, Accounting, fixed assets,
PENERAPAN AKUNTANSI PERSEDIAAN BARANG DAGANG PADA UD. MUDA-MUDI TOLITOLI Karongkong, Kenny Regina; Ilat, Ventje; Tirayoh, Victorina Z.
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.13.02.19082.2018

Abstract

In trading company, inventory is a valuable resource as it become the larger asset than current asset. It because the primary income of the company coming from selling goods from inventory. Therefore, accounting management for the inventory is important to avoid fraud. The data for This paper is provided by a distributor company that provide a basic needs for the consumer to implement an accountable inventory management. The Object of this paper is a company name UD. Muda-Mudi Tolitoli. This paper is using a Deskriptif-Kualiatif method. This Paper conclude that UD. Muda-Mudi has implemented accountable based for their inventory management but still need an improvement about providing a division workload for entry and saving goods and income.Keyword : inventory, deskriptif kualitatif
ANALISIS ANGGARAN KAS SEBAGAI ALAT PERENCANAN DAN PENGENDALIAN KAS PADA PT PELABUHAN INDONESIA IV CABANG BITUNG Saipi, Raquel Amelia; Tinangon, Jantje J.; Suwetja, I Gede
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.13.02.19629.2018

Abstract

PT Pelabuhan Indonesia IV Branch Bitung uses the cash budget as their management tool, for the planning and control of the company's cash in achieving the success of the objectives to be achieved by the company. The purpose of this research is to know how cash budget as a planning and control tools cash in PT Pelabuhan Indonesia IV Branch Bitung with observation period of cash budget in 2015, 2016, and 2017. In this research, using descriptive method by collecting information from research result then analyze and draw conclusion from research, method of collecting information in this research by direct interview with finance section about process of preparing cash budget. The results show that the cash budgeting process in PT Pelabuhan Indonesia IV Branch Bitung uses a buttom up budgeting approach where the budget is prepared and prepared by the parties who will implement the budget. The causes of the difference (variance) between the budget and the realization of the cash budget are internal and external factors of the firm. Planning the cash budget by estimating the cost and analysis of the company's activities and for controlling its cash budget in the form of control over good deviations is favorable or unfavorable as well as revisions to deviations that occur.Keywords: Cash Budget, Planning, Controlling
ANALISIS BIAYA PERSEDIAAN BAHAN BAKU IKAN DAN PERHITUNGAN ECONOMIC ORDER QUANTITY (EOQ) PADA RUMAH MAKAN IKAN BAKAR KINAMANG Wijaya, Melinda Miranda; Saerang, David P. E.; Kalalo, Meily Y. B.
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.13.02.19373.2018

Abstract

            The cost of raw material inventory is a sacrifice of economic resources, measured in units of money, which have occurred or are likely to occur for raw material inventory, consisting of purchase costs, storage costs, and inventory shortage. This study aims to determine (1) Total Inventory Cost (TIC) based on RM policy. Kinamang Fuel Fish and Economic Order Quantity (EOQ) method during 2017 (2) Frequency of ordering of efficient fish raw material during 2017 (3) Quantity of safety stock and when to reorder point of raw materials fish in RM. Ikan Bakar Kinamang during 2017. This research is a descriptive research with qualitative approach. And use case study method. The result of the research shows that the Cost of Fish Raw Material Supplies at Kinamang Fuel Fish Restaurant is still not economical because the purchase (order) is only based on the previous sales estimate, and does not take into account economically the expenses incurred for the purchase and storage of fish raw materials the. Precisely with the calculation of Economic Order Quantity (EOQ), the cost of raw materials inventory of fish is much less, and can determine properly and correctly about the safety stock (safety stock), and reorder (reorder point).Keywords: Inventory Cost, EOQ, Frequency, Safety Stock, ROP
ANALISIS PERANAN COST CONTROLLER DALAM PENGENDALIAN BIAYA OPERASIONAL DAN PENDAPATAN OPERASIONAL PADA HOTEL MERCURE MANADO TATELI BEACH RESORT Uhise, Esterlin; Manossoh, Hendrik; Suwetja, I Gede
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.13.02.19921.2018

Abstract

           The purpose of this study is to determine whether the role of cost controller in operational costs and operating income goes well or not at Mercure Manado Tateli Beach Resort hotel. The data used to analyze the role of cost controller that is qualitative data, while based on the source using primary and secondary data. The method used in this research descriptive method, which aims to provide a clear picture of the object of research. The results showed that the role of cost controller in the control of operational costs and operating income at Mercure Manado Tateli Beach Resort hotel is running well and in accordance with the SOPKeywords: Cost controller, Operational Cost, Operating Income
IMPLEMENTASI PROSES PEMUNGUTAN DAN KONTRIBUSI PENERIMAAN PAJAK AIR TANAH DI KABUPATEN MINAHASA SELATAN Rorimpandey, Gabriela G.; Kalangi, Lintje; Lambey, Robert
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.13.02.19116.2018

Abstract

This research aims to know and describe the implementation of groundwater tax collection process, obstacles and efforts made to determine these obstacles and calculate the amount of groundwater tax contribution in South Minahasa District conducted by the Regional Tax and Retribution Agency of South Minahasa Regency. This research is descriptive approach. The focus of this research is the application of the groundwater tax collection process, the obstacles and efforts undertaken to find out these barriers and the large contribution of ground water taxes. Based on the results of the research, the implementation of groundwater tax collection process in South Minahasa Regency has been conducted in accordance with the Law Number 28 Year 2009. However, the process of collecting ground water tax has not been done thoroughly in accordance with the provisions of the law. The obstacles are the people's unconsciousness over the ground water tax obligations, the arrears, the water meter has not been applied as a whole, and the business ambiguity inherent in the household. Efforts taken to overcome obstacles are socialization and a direct approach to the community, billing in the current month, installation of water meters and raising ground water prices. The contribution of groundwater taxes in the fiscal year 2014-2016 has increased, although for its contribution to local revenue slightly.Keyword: Ground Water Tax, Tax Collecting, Regional Tax, Contributions
PENERAPAN AKUNTANSI PPh PASAL 23 ATAS JASA AGEN PADA PT. AJB BUMIPUTERA 1912 CABANG MANADO Luas, Cicilia; Runtu, Treesje; Tirayoh, Victorina Z.
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.13.02.19678.2018

Abstract

In the state budget of revenues and expenditures (APBN), it can be seen that the target of state revenue from the tax sector has increased from year to year. APBN 2016 shows tax revenue accounted for about 84% of  total state revenues as a whole. Therefore, Canit is said that taxes play a vital role in the financing of national development. Object in this research is PT. AJB BUMIPUTERA 1912 which is engaged in life insurance. The purpose of this study is to find out how the application of accounting PPh article 23 for servicesagent at PT. AJB BUMIPUTERA 1912 Manado branch. Method of data analysis used in this research is  discussing problem by colleting, elaborating, counting, and comparing a situation and explaining a situation so that can be drawn conclusion.Keywords:  accounting, income tax article 23

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