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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 65 Documents
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Search results for , issue "Vol 13, No 03 (2018)" : 65 Documents clear
ANALISIS PERANAN INTERNAL AUDIT DALAM MEWUJUDKAN PELAKSANAAN GOOD CORPORATE GOVERNANCE PADA PT. BANK TABUNGAN NEGARA, TBK MANADO Oroh, Ayu Anita Ekaristi; Kalangi, Lintje; Wangkar, Anneke
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 03 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.03.19936.2018

Abstract

PT. Bank Tabungan Negara, Tbk Manado is one of the branch offices of BUMN’s, which must implement Good Corporate Governance in accordance with GCG principles set by the Minister of BUMN PER-01 / MBU / 2011. Internal audit is one of the elements in GCG and has a role in overseeing the implementation of corporate management and overseeing any practices undertaken by the company. The implementation of GCG in the bank must follow the rules of BI and follow GCG guidelines by KNKG. Therefore, this study aims to determine the implementation of GCG at the bank and to determine the role of internal audit in realizing the implementation of GCG. This type of research is qualitative descriptive. The method of analysis used in this research is descriptive method with data collection technique such as interview, observation and documentation. The results of this study is Bank Tabungan Negara has implemented GCG according to applicable rules that is by implementing the principles of GCG. Furthermore, internal audit plays a role in realizing the implementation of GCG Bank BTN.Keywords : Analysis, The Role, Internal Audit, Good Corporate Governance, GCG
ANALISIS PENERAPAN AKUNTANSI ASET TETAP PADA BADAN PENANGGULANGAN BENCANA DAERAH PROVINSI SULAWESI UTARA Regel, Hendrykar Avaldo; Manossoh, Hendrik; Warongan, Jessy D.L
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 03 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.03.19941.2018

Abstract

Regional Disaster Management Agency of North Sulawesi Province is an Instance that is in the scope of the Government of the City of Manado and carry out the policy areas in the field of disaster relief of the region. Fixed assets is the most important part in carrying out its operational activities. Fixed assets are tangible assets that have benefits over period of 12 (twelve) months for use in kegitan Government or utilized by the general public. This research aims to study how the application of fixed assets Accounting on Regional disaster management agency of North Sulawesi province. Data collection methods used are interviews and studies library. Data analysis method used is descriptive qualitative. The results of this research show that the application of fixed assets Accounting on Regional disaster management agency of North Sulawesi province have not everything works in accordance with Government accounting standards PP 71-year 2010. For the valuation of fixed assets not yet in compliance with the applicable policy. but for classification, recognition, measurement, termination and deletion, disclosure and shrinkage were in accordance with the applicable policy.Keywords: Accounting, Fixed Assets, PSAP No.7
PENGARUH INTEGRITAS, KOMPETENSI, DAN PROFESIONALISME TERHADAP PRODUKTIVITAS KERJA KARYAWAN BAGIAN AKUNTANSI PADA PT. BANK MANDIRI (PERSERO) TBK MANADO Rani, Falentina K. G.; Lambey, Linda; Pinatik, Sherly
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 03 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.03.19942.2018

Abstract

The succeed of company is determined by the existing of human resources. Furthermore, high qualified competences and professionalism of human resources can improve work productivity. This research is aimed to know the influence of integrity, competences, and professionalism to accounting employees’ productivity at PT. Bank Mandiri (Persero) Tbk Manado. This is a quantitative causal research. Data were collected by questionnaires and interviews. This study employed 36 respondents. Data were analysed by multiple linear regression analysis. Regression equation result is Y = -13,193 + 0,590X1 + 0,239X2 + 0,817X3 + e. Results show that integrity, competences, and professionalism influence employees’ productivity.  Keywords: Integrity, Competences, Professionalism, and Work Productivity
PENGARUH UKURAN PERUSAHAAN KLIEN DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2015 Berikang, Andreas; Kalangi, Lintje; Wokas, Heince
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 03 (2018): Going Concern Vol.13 No.3 September 2018
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The quality of an audit report on a financial statement is very important for shareholders or other third parties in making decisions. The purpose of this study is to examine the effect of client firm size and audit rotation of audit quality. Audit quality uses proxies public accounting firm size, which is measured by dummy variables using the Big Four public accounting firm and Non Big four public accounting firm, the size of the client firm was measured by calculating the natural logarithm of the firms total assets, audit rotation was measured by dummy variable. Population in this research is manufacturing firm listed in Indonesia Stock Exchange from 2012-2015, sampling method used in this research use purposive sampling method. This research is using the logistic regression analysis using SPSS 22 version. The result indicates that: (1) firm client size has significant effect towards audit quality, (2) audit rotation has no effect towards audit quality. Keywords: Audit Quality, Client Company Size, Audit Rotation, Auditor
PERSEPSI AUDITOR DAN MAHASISWA AKUNTANSI TENTANG FUNGSI MICROSOFT EXCEL YANG DIBUTUHKAN UNTUK BERKARIR SEBAGAI AUDITOR (STUDI PADA BPK RI PERWAKILAN PROVINSI SULUT DAN FEB UNSRAT) Kuyotok, Weni Cikita; Sabijono, Harijanto; Tirayoh, Victorina Z.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 03 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.03.19943.2018

Abstract

Computer technology is very helpful in the work, one of which is microsoft excel. This study aims to determine which functions of microsoft excel that always used, considered important and need to be mastered for a career as an auditor. The object of research in this research is BPK RI Representative of North Sulawesi Province and Faculty of Economics and Business of Sam Ratulangi University. The method of analysis used in this study is descriptive analysis whose purpose each data collected analyzed and then drawn a conclusion, the type of research used is descriptive quantitative. The results of this study indicate that the basic functions, formats function and filters and sorting data is a function that is always used by auditors. Further basic functions, filter and sorting data, format functions, and keyboard shortcuts are a very important function for the auditor. Finally basic functions, filter and sorting data, format functions and keyboard shortcuts are functions that are highly controlled by auditors. Just keep in mind that for the level of importance, there is a difference between the perceptions of junior team auditors and senior team auditors. The difference is that only senior team auditors think that keyboard shortcuts are a very important function, while junior team auditors think that keyboard shortcuts are limited to important functions only. For accounting students only keyboard shortcuts which is a function that is always used. Furthermore there are six functions that are considered very important by accounting students are basic functions, keyboard shortcuts, format functions, charts and graphs, filter and sorting data, and financial functions. Recent functions that are highly controlled by accounting students are basic functions, keyboard shortcuts and format functions.Keywords: Functions of Microsoft Excel, Auditor, Students
EVALUASI PENCAPAIAN LABA PADA HOTEL SAHID KAWANUA MANADO DENGAN MENGGUNAKAN ANALISIS COST VOLUME PROFIT (CVP) Bunga, Aristion; Ilat, Ventje; Afandy, Dhullo
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 03 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.03.19935.2018

Abstract

The problem in this research is how to evaluate the achievement of profit by using cost volume profit analysis (CVP) at Hotel Sahid Kawanua Manado, with the starting point from the backgound of competition and growth of hotels that increasingly mushrooming in Manado city. This study aims to determine the calculation and profit planning at Hotel Sahid Kawanua Manado by using sales operational data by using cost volume profit analysis (CVP) for multi product in 2015-2017, and to determine Break Even Point (BEP), profit planning and find out what level of margin of safety (minimum selling rate of company not to suffer losses) in year 2015-2017. The data used comes from literature study, observation and interview on the object of research. This data processing uses the help of Microsoft Excel 2016 program to perform the separation of semivariable costs into fixed costs and variable costs. Besed on the calculation of cost volume profit analysis (CVP), showed that Hotel Sahid Kawanua Manado has done the evaluation of the achievement of earnings well seen from the level of profit generated and the level of margin of safety is increasinng from year to year.Keywords : Cost Accounting, Cost Volume Profit Analysis (CVP), Earnings Achievement
EVALUASI PENERAPAN GANTI UANG DI DIREKTORAT LALU LINTAS POLDA SULAWESI UTARA Ardilina, Isma; Runtu, Treesje; Tirayoh, Victorina Z.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 03 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.03.20277.2018

Abstract

Spending treasurer filed SPP-UP the beginning of each fiscal year after the issuance of the Decree on the magnitude Regional Head UP. At the time of Money Supply has been use spending treasurer may submit SPP-GU with a number of different use of Money Supply SPJ which has been passed in a specific time period. PERMENDAGRI N0. 13 of 2006 and PERMEENDAGRI No.55 of 2008 has given a detailed regulation on the administration and preparation of money supply and change of money supply. The purpose of this study was to know implementation of change money of traffic directorate is in compliance with applicable regulation or contrary to existing rules. The analysis method used in this research using descriptive qualitative. The result shows that Traffic Directorate Polda Sulut has made the application of money change in the directorate in accordance with applicable regulation.Keyword: Treasurer, Money Supply, Change Money
PENGARUH PENGGUNAAN TEKNOLOGI INFORMASI DAN KEAHLIAN PEMAKAI TERHADAP KUALITAS INFORMASI AKUNTANSI (STUDI EMPIRIS PADA PEMERINTAH KABUPATEN MINAHASA SELATAN) Jansen, Cornelia Ferny; Morasa, Jenny; Wangkar, Anneke
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 03 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.03.19994.2018

Abstract

Information is the result of data processing that gives meaning and benefit. Thus, information systems have an important role in relation to the quality of accounting information. The growing information system used then the resulting information will be better and will provide various facilities on the activities of government agencies in order to improve the quality of accounting information. This study aims to determine how the influence of the use of information technology and user expertise on the quality of accounting information. The sample in this research consist of 30 SKPD in South Minahasa Regency. Data analysis technique used is multiple linear regression analysis. The results showed that the use of information technology has a significant positive effect on the quality of accounting information as well as the expertise of users who have a significant positive effect on the quality of accounting information.Keywords : Information, Information Technology, User Expertise, Quality Accounting Information
ANALISIS PROSEDUR PEMUNGUTAN DAN KONTRIBUSI BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA BITUNG Damanik, Crysty Hanna; Sabijono, Harijanto; Pontoh, Winston
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 03 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.03.20103.2018

Abstract

            Tax is one of the biggest sources of revenue for the state. Acquisition of Land and Building Rights (BPHTB) is a source of tax revenue originally administered by the Central Government which is then transferred to Local Government which is a form of follow-up regional economic policy and fiscal decentralization. Acquisition of Land and Building Rights is one of the regional taxes which has a contribution to the revenue of the region (PAD). The BPHTB collection procedure applied in Bitung City is regulated in Mayor's Regulation Number 35 of 2014 concerning Procedures for Collection of BPHTB. The purpose of this research is to know how BPHTB collection procedure and how it contributes PAD in Bitung City. The object of this research is the Regional Tax and Retribution Agency of Bitung City. The method of analysis used in this research is descriptive qualitative method. Method of data collection is done by the process of the interview and documentation. The research result, BPHTB collection procedures in Bitung city is in compliance with Mayor's Regulation Number 35 of 2014 and the contribution BPHTB to PAD continues to increase, although every year the realization of BPHTB exceeds the target.Keywords: BPHTB, Collection Procedure,Contributions.
ANALISIS PENERAPAN PRINSIP GOOD GOVERNANCE DI KANTOR SAMSAT AMURANG Tulle, Synta; Sondakh, Jullie J.; Mawikere, Lidia M.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 03 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.03.20558.2018

Abstract

This research aims to know the implementation of good governance principles at Samsat Amurang office. Principles relating to the financial statements are the principle of fairness, accountability principles, principles of transparency, and the principle of responsibility. This study uses a qualitative method. This research was conducted by interviewing the head of UPTB  Samsat Amurang office and treasurer of reception section. Based on the results of research implementation of the principle of good governance are the principle of fairness, accountability principles, transparency principles, and running well in accordance with the procedures and rules applicable, while the application of the principle of responsibility is about the comfort of society that still can not satisfy the community and not in accordance with the rules of the good application of responsibility principle. Keywords: good governance

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