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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 PENERAPAN TARIF PERDA NO 3 TAHUN 2011 ATAS RETRIBUSI PELAYANAN PERSAMPAHAN/KEBERSIHAN PADA MASYARAKAT KECAMATAN MALALAYANG DAN KECAMATAN SARIO KOTA MANADO Jiaw, Pamela Firginia; Sabijono, Harijanto; 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.13.03.20608.2018

Abstract

Retribution constituting regional levies on payment of services given by the government which one of it is general service levy which contains levy waste or hygiene. This study aims to (1) analyze implementation of tariff policy Levy Waste or Hygiene based on regional regulations Law Number (No.) 3 of 2011; (2) analyze tariff capability to covering operational costs of Levy Waste or Hygiene. The method used in this research is descriptive method. This study use the qualitative approach. The results shows, tariff policy Levy Waste or Hygiene implemented by Malalayang subdistrict and Sario subdistrict has been carried out in accordance with regional regulations Law Number (No.) 3 of 2011 and Levy Waste or Hygiene’ tariff incompetent yet of covering operational costs thoroughly. The Local Government should re-collect data to compulsory levy whose unreached yet as of be able to increasing revenue in additional to cover the operational costs.Keywords: Policy, Tariff, Regional Reglations, Levy Waste or Hygiene, Capability, Operational Costs
ANALISIS PERLAKUAN DAN PELAPORAN AKUNTANSI BARANG MILIK NEGARA PADA KANTOR WILLAYAH KEMENTERIAN AGAMA PROVINSI SULAWESI UTARA Albar, Muamar; Morasa, Jenny; Walandouw, Stanly Kho
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.13.03.20041.2018

Abstract

State-Owned Country (BMN/D) is an important element in the government’s performance especially in providing servant to the public, central or local government, which must manage the BMN/D in order to be useful for the government and society. BMN/D’s Management is a process in manage pre-existing wealth or obtained from APBN/D expenses or other legal result that can be used in government and society’s activities. The classification BMN consists of, inventory, land, equipment and machine, buildings and construction, roads, irrigation and networks, construction in progress, and other fixed assets. The government has implemented procurement of good’s which is financed from (APBN). This study is aims to determine the accounting treatment and reporting for state-owned country (BMN) at the Regional representative Office of the Ministry of Religious Affairs in North Sulawesi Province. The research used descriptive method which aims that each data collected is analyzed, then drawn a conclusion and this type of research is qualitative descriptive. The results of this study is accounting treatment of state-owned country at  the Regional representative Office of the Ministry of Religious Affairs in North Sulawesi Province has been based on accrual and  the office’s reporting already in accordance with SAP (Government Accounting Standard) technical bulletin number 15.Keywords: Treatment, Accounting Reporting, BMN
ANALISIS EFEKTIVITAS DAMPAK PENINGKATAN JUMLAH BESARAN PENGHASILAN TIDAK KENA PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI PADA KPP PRATAMA MANADO Weol, Stefi Cristiani; Nangoi, Grace B.; 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.13.03.20273.2018

Abstract

Non-Taxable Income is the minimum living cost to be able to live a decent life. Changes Last Non Taxable Income namely No.101/PMK.010/2016,began to apply on January 1,2016 until present. The purpose of this study is to analyze the effect of their changes Non-Taxable Income on income tax revenue. The analytical method used is descriptive data. The results showed that PTKP changes have a good impact on the growth of the number of taxpayers in each year, but considered not effective against income tax revenue. This shows that the increase of PTKP is not the dominant factor in influencing income tax revenue.Keywords :Non-Taxable Income, Tax Income (PPh) Article 21
PENGARUH TOTAL REVENUE DAN LABA BERSIH TERHADAP HARGA SAHAM (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA) Nawangwulan, Arieska D.; Ilat, Ventje; 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.13.03.20068.2018

Abstract

This research aims to find out how the influence of total revenue and net profit against the stock price (study on the manufacturing companies listed on the Indonesia stock exchange). Methods of analysis used was multiple linear regression. The population in this study is taken is the manufacturing companies listed on the Indonesia stock exchange in 2014-2016. The sample was selected using a purposive sampling method with results of 25 companies. The sample was selected using a purposive sampling method with the results of 25 companies. Research results showed total revenue has significantly against the stock price, and net profit also has a significant influence on the price of the stock. The stock price is high then it will attract investors to invest that later can be used to develop the company in the future.Keywords :  Total Revenue, Net Profit, Stock Price
ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PEMBIAYAAN MURABAHAH PADA BRI SYARIAH KC MANADO Khoirunnisaa, Ummu Almaas; Manossoh, Hendrik; Afandi, 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.13.03.20468.2018

Abstract

            Murabaha is a sale and purchase agreement with the selling price of goods at cost plus an agreed profit which the seller must disclose the cost of the goods to the buyer. The purpose of this research is to analyze the internal control system applied to BRI Syariah KC Manado whether it has been effective and in accordance with the principles of COSO (Committee Of Sponsoring Organizations). Data analysis method of this research is using descriptive analysis that compares the results of observations, interviews, document analysis established by the company with existing theory. Data collection methods in this study are interviews, observation, and document review. The results shows that internal controls applied for murabahah financing at BRI Syariah KC Manado include rules set by management, organizational structure, forms and documents used in murabahah financing, recording of legitimate financing transactions, and monitoring of financing. Internal control of murabahah financing at BRI Suyariah KC Manado has been running quite well. But in application still found weaknesses that can hinder the implementation of internal controls in the company. Still found employees who do double job. This is not in accordance with the principle of COSO, where Commitment in the Competence of employees should be improved and more qualified in various areas of specialization. BRI Syariah KC Manado in applying internal controls can be affirmed and in accordance with the principles of COSO.Keywords: COSO, murabahah financing, internal control system.
EVALUASI PENYUSUNAN ANGGARAN PADA PEMERINTAH DESA KAUNERAN KECAMATAN SONDER KABUPATEN MINAHASA Menajang, Tirsa Alicia; Saerang, David P. E.; Runtu, Treesje
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.13.03.19998.2018

Abstract

Budget is an important part in achieving the objectives and planning activities that will be implemented in the government. The existence of budgeting on a village can be a guideline for the village government in the planning of the development activity program for the year. Budget drafting in the Kauneran village Sonder district of Minahasa regency discussed with the government, community and related parties, so that the formation of activities program aims for development and welfare of village communities. In the process of budget drafting, evaluation is needed as accountability of the village finances so that the budget becomes very important. This study aims to evaluate the process of budget preparation at the government of Kauneran village Sonder district of Minahasa regency. The data analysis used is descriptive analysis with qualitative approach. The results of the research shows that process of preparing the budget of Kauneran Village Government Minahasa regency is accordance with government regulations in force.Keywords: Budget drafting, Evaluation
INTENSIFIKASI PEMUNGUTAN PAJAK AIR TANAH SEBAGAI UPAYA MENINGKATKAN PENDAPATAN ASLI DAERAH KOTA TOMOHON Panekenan, Heine Glorina; Lambey, Linda; Rondonuwu, Sintje
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.13.03.20269.2018

Abstract

Intensifying the Ground Water Tax Collection is an effort in increasing and optimizing revenue by collecting the tax attentively, strictly, and deliberately. The implementation of intensifying the ground water tax collection in Tomohon City, especially at Local Financial Agency of Tomohon City, can be considered acceptable realizing the increases in the ground water tax income this year. This research method used in this thesis was descriptive method which is collecting the data from research outcome then analyzes it. Furthermore, a conclusion is drawn and the research type used was descriptive qualitative. The research findings showed that the process of intensifying the ground water tax collection at Local Financial Agency of Tomohon City is well implemented and according to applied regulation even though the goal set is not achieved, the revenue realization of ground water tax improved and therefore it becomes one of the locally-generated revenue of Tomohon City. Keywords : Ground-water tax, intensification, local tax, locally-generated revenue, efectiveness, efficiency.
ANALISIS PERHITUNGAN PENYUSUTAN AKTIVA TETAP MENURUT STANDAR AKUNTANSI KEUANGAN DAN PERATURAN PERPAJAKAN PADA CV. SAMIA SEJAHTERA Pesak, Faneisya; Sabijono, Harijanto; Gerungai, Natalia
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.13.03.20298.2018

Abstract

In calculating depreciation of fixed assets may use depreciation method in accordance with financial accounting standards and tax regulations. Differences in recognition of depreciation expense will result in fiscal correction. The purpose of this study was conducted to find out how the application depreciations of methods of fixed assets according to tax regulations and financial accounting standards, as well as the impact of comparative calculations. The analytical method used is descriptive analysis method. The results show that the company has calculated depreciation expense in accordance with financial accounting standards, but there are still errors in the calculation of depreciation, and the company itself has not done the calculations in accordance with tax regulations. Any difference in depreciation expense according to financial accounting standards and tax laws will result in a positive fiscal correction resulting in the reduction of costs recognized in the commercial income statement. With the reduction of the recognition of these costs can have an impact on the addition of Income Tax (PPh). Value of PPh CV. Samia Sejahtera 2017 Rp18.323.750,00 while the value of PPh CV. Samia Sejahtera by fiscal Rp28.940.000,00 so there is a difference of Rp10.616.250,00.Keywords : Depreciation, Fixed Assets.
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN PENERAPAN SISTEM PENGENDALIAN INTERN PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN HALMAHERA UTARA Mene, Restika Eklesia; Karamoy, Herman; 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.13.03.20045.2018

Abstract

            Autonomous region demanded the Government Areas to provide the best service to the community. One form of such services is to provide financial information that is transparent and accountable. Accountability can be realized through local government financial reports are reliable in order to be trusted by users. The presence of finance report audit results areas that still require refinement exhortations continuously. Based on the Government Regulation Number 71 Year 2010, the quality of the financial report of the Central Government and regions must meet the qualitative characteristics, namely: relavan, reliably, understandable and comparable. This research aims to know the influence of the utilization of information technology and systems of internal control of financial reporting to the quality of government local government North Halmahera Regency as the sample.  This research uses a quantitative approach, using primary data, the data collection was done by disseminating a questionnaire to all employees on the employees of the financial manager of the 28 units of Work Device area (SKPD) North Halmahera Regency by the number of respondents 60 people. Data analysis using the method of multiple regression analysis statistics. The results of hypothesis testing showed that the utilization of information technology and systems of internal control of the Government a positive and significant effect of the quality of the financial report of the local Government District of North Halmahera.Keywords: quality of the financial report of the Government of the region, the utilization of information technology and Government internal control Systems
ANALISIS TITIK IMPAS DAN BATAS AMAN SEBAGAI DASAR PERENCANAAN LABA JANGKA PENDEK PADA PT. SOHO INDUSTRI PHARMASI CABANG MANADO Tangeren, Rachel; Sondakh, Jullie J.; Pontoh, Winston
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 main purpose of a company is to make a profit. Profits are not obtained automatically but it has to require a good planning. Tools that can be used by company management in planning earnings are breakeven analysis and margin of safety. Break even analysis studies company return point and margin of safety provides the information of the company sales before suffering a loss. The purpose of this study is to determine the breakeven point and margin of safety of PT. SOHO Industri Pharmasi Cabang Manado in the specific periodes so it can be used as a tool to plan for the future earnings. The analytical method used is qualitative with descriptive approach. The results of the study shows that in 2016-2017 the company is able to sells its product above the breakeven point which means they earned profits and the percentage of margin of safety is large which means the company is far from the point of loss.Keywords: Breakeven Point, Margin of Safety, Profit Planning

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