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<![CDATA[PENGARUH PENDIDIKAN DAN PELATIHAN, PENGALAMAN ORGANISASI, PEMAHAMAN TENTANG ANGGARAN TERHADAP PERAN ANGGOTA DPRD DALAM PENGAWASAN KEUANGAN DAERAH (STUDI PADA ANGGOTA DPRD KOTA MANADO, KOTA BITUNG DAN PROVINSI SULAWESI UTARA) ]]>
<![CDATA[Wowor, Reynaldi Dionisius]]>;
<![CDATA[Manossoh, Hendrik]]>;
<![CDATA[Wokas, Heince R. N.]]>
<![CDATA[ GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 03 (2018) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/gc.13.03.20686.2018
<![CDATA[This study aims to examine the influence of education and training, organizational experience, knowledge about budget towards the role of DPRD’s members on financial region supervision. This research is motivated by the facts based on the fact that there is still a weakness in the supervision of regional finances. Dependent variable in this research are the role of DPRD’s members on financial region supervision. Independent variables are education and training, organizational experience,knowledge about budget. The data in this research consist of primary data that taken by the questionnaires which distributed directly to respondents. The data are collected from 60 respondents of DPRD members of Manado City, Bitung City and North Sulawesi Province. The Hipothesis of this study are examine by using the multiple linear regression. The result of this research is indicated that is first, education and training have not effect towards the role of DPRD’s members on financial region supervision. Second, organizational experience have not effect towards the role of DPRD’s members on financial region supervision. Third, knowledge about budget affect towards the role of DPRD’s members on financial region supervision. The Suggestion for further research is the research instrument of education and training variable, organizational experience variable should be developed.Keywords :   Education and Training, Organizational Experience, Knowledge about Budget, The Role of DPRD Members, Financial Region Supervision]]>
<![CDATA[EFEKTIVITAS SISTEM PENGENDALIAN INTERN PADA KINERJA INSTANSI PEMERINTAH DI DINAS PENDAPATAN DAERAH KABUPATEN MINAHASA SELATAN ]]>
<![CDATA[Suak, Victor Youbert Stenly]]>;
<![CDATA[Morasa, Jenny]]>;
<![CDATA[Rondonuwu, Sintje]]>
<![CDATA[ GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 03 (2018) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/gc.13.03.20777.2018
<![CDATA[In a government organization requires the existence of an internal control system because with the existence of an internal control system, activities carried out by government agencies are more directed and avoid fraud and safe guard the company’s assets from irresponsible parties. The object in this study is the Regional Revenue Service of South Minahasa Regency. The purpose of this study is to analyze the effectiveness of the internal control system on the performance of government agencies in the Regional Revenue Service of South Minahasa Regency. The research method used is descriptive qualitative. Results of research internal control systems applied Government Institution in Regional tax and Retribution Management Agency of South Minahasa Regency are less effective. The achievement of Revenues and realization of Regions in 2016 is less effective because the regional Tax and Retribution Management Agency was only formed in early 2016.Keywords: Effectiveness, Internal Control]]>
<![CDATA[EVALUASI IMPLEMENTASI PAJAK PROGRESIF TERHADAP KENDARAAN BERMOTOR DI KABUPATEN MINAHASA UTARA PROVINSI SULAWESI UTARA ]]>
<![CDATA[Adiputra, Mandang]]>;
<![CDATA[Karamoy, Herman]]>;
<![CDATA[Pangerapan, Sonny]]>
<![CDATA[ GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 03 (2018) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/gc.13.03.20778.2018
<![CDATA[Â Â Â Â Â Â Â Â Â Â Â Motor vehicle tax is a potential tax in local revenue. Progressive tax on motor vehicles is valid from January 2012 in North Sulawesi based on the implementation of the Provincial Regulation No. 7 of 2011 on Regional Taxes. The purpose of this study is to know the implementation of progressive tax on motor vehicles in North Minahasa District and to determine the inhibiting factor appear in the implementation of progressive tax implementation. The method used in this research is descriptive method that is by collecting data from the results of the research and then analyzing and drawing conclusions from the research. The results obtained that the implementation of progressive tax on motor vehicles in North Minahasa District has been implemented based on existing regulations and taxpayers also have to pay motor vehicle tax based on prevailing rates. However, there are inhibiting factors in the implementation of progressive tax, namely the factor of officers who carry out data collection because often vehicle owners are not in place, facilities and infrastructure factors because not all taxpayers can pay during SAMSAT office hours, the factor of SAMSAT are input errors vehicle owner data, and the factor of the people who are still not aware of the progressive tax rate.Keywords : Motor Vihecle Tax, Progressive Tax, Implementation]]>
<![CDATA[ANALISIS PERLAKUAN AKUNTANSI DAN PELAPORAN BELANJA BARANG DAN JASA PADA DINAS PEMBERDAYAAN PEREMPUAN DAN PERLINDUNGAN ANAK PROVINSI SULAWESI UTARA ]]>
<![CDATA[Kojongian, Claudya]]>;
<![CDATA[Sabijono, Harijanto]]>;
<![CDATA[Pangerapan, Sonny]]>
<![CDATA[ GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 03 (2018) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/gc.13.03.20739.2018
<![CDATA[Â Â Â Â Â Â Â Â Â Â Â The purpose of this study to Analyses the Accounting Treatment and the Goods and Service spending on Department of Empowerment of Women Employment and Protection of Children of North Sulawesi Province in accordance with applicable regulations. Accounting treatment is the treatment on goods and service include recognition, measurement, presentment, and disclosure. The purpose of this study to determine the accounting treatment on Department of Empowerment of Women Employment and Protection of Children of North Sulawesi Province. The methods used in this research is a qualitative descriptive. The results obtained that The Accounting Treatment of Goods and Service in Department of Empowerment of Women Employment and Protection of Children of North Sulawesi Province is already Accrual based and the reporting has been arranged in accordance with Minister of Home Affairs Regulations No. 64 of 2013 concerning Implementation of accrual Based Government Accounting Standards.Keyword: Analyses, Accounting treatment, Reporting, Goods and service spending]]>
<![CDATA[ANALISIS SISTEM PENETAPAN PEMUNGUTAN DAN PENAGIHAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN DI KABUPATEN MINAHASA ]]>
<![CDATA[Wowiling, Christina]]>;
<![CDATA[Nangoi, Grace B.]]>;
<![CDATA[Affandi, Dhullo]]>
<![CDATA[ GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 03 (2018) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/gc.13.03.20779.2018
<![CDATA[Â Â Â Â Â Â Â Â Â Â Â The purpose of this research is to analyze the adequacy of the system of stipulation, collection and collection of non-metal mineral and rock taxes in the Minahasa regency and whether they are in accordance with the applicable laws and regulations. The method used in this study is descriptive qualitative, namely analyzing the adequacy of the tax collection and collection system. At the Regional Tax and Retribution Management Agency (BPPRD), Minahasa Regency implemented a Non-Metal and Rock Mineral Tax collection system using the Self Assessment System where the taxpayer determines the amount of tax owed himself, this system has provisions for taxpayers to be active starting from counting, deposit and report the tax owed yourself. The results of the research show that the non-metal mineral and rock tax collection and collection system is running well and in accordance with the applicable laws and regulations. However, there are still inadequate internal control matters such as not using an application system that has been internally controlled and there are no rules related to integrity and ethical values.Keywords: Non-Metal Mineral and Metalliferous Mineral Tax Collection System, Non-Metallic Mineral and Stone Taxes]]>
<![CDATA[EFEKTIVITAS STRUKTUR PENGENDALIAN INTERN DENGAN MENGGUNAKAN PENDEKATAN COSO PADA SEKRETARIAT DEWAN PERWAKILAN RAKYAT DAERAH (DPRD) KOTA MANADO ]]>
<![CDATA[Tamoding, Chandro Novrio]]>;
<![CDATA[Ilat, Ventje]]>;
<![CDATA[Kalalo, Meily]]>
<![CDATA[ JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 03 (2018): Going Concern Vol.13 No.3 September 2018 ]]>
Publisher : <![CDATA[JURNAL RISET AKUNTANSI GOING CONCERN ]]>
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<![CDATA[Internal control structure is a part of internal control that is always applied in various organizations in this case the secretariat of the regional peoples legislative assembly of Manado city implement internal control structure, and by using the COSO approach. The internal control structure using the COSO approach is needed to control the operational activities of the organization and aims to assess effectiveness based on the five elements of the COSO controlling component. The research method that used in this thesis research is descriptive method that is by collecting data from the research results and then describe it and attract a conclusions from the research, and the type of research used is qualitative descriptive. The results obtained that the internal control structure by using the COSO approach in secretariat of the regional peoples legislative assembly of Manado city is running effectively, and the implementation of internal controls in the control of COSO based on the five elements of control has been running effectively and show its effectiveness and and implemented in accordance with the procedures of internal control and the policy of the secretary of the regional peoples legislative assembly of Manado City.Keywords: Effectiveness, Internal Control Structure, COSO.]]>
<![CDATA[PENGARUH STRUKTUR SISTEM PENGENDALIAN MANAJEMEN, PROSES SISTEM PENGENDALIAN MANAJEMEN DAN SISTEM PENGHARGAAN TERHADAP KINERJA MANAJERIAL (STUDI PADA RSUD SULAWESI UTARA) ]]>
<![CDATA[Tendean, Anggreini Brenda]]>;
<![CDATA[Saerang, David P. E.]]>;
<![CDATA[Runtu, Treesje]]>
<![CDATA[ GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 03 (2018) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/gc.13.03.20776.2018
<![CDATA[Increasing managerial performance is important for an organization so that the goals of an organization can be achieved. Performance is the work of someone in the organization in carrying out the duties and responsibilities that apply in an organization. Several factors that influence managerial performance include the management control system structure, the management control system process and the reward system. This study aims to determine the effect of the structure of the management control system, the process of management control systems and the reward system on managerial performance in the general hospitals of North Sulawesi. The sample used was 40 respondents. The results of the first hypothesis testing obtained t-count value of 14.066> 2.028 and a significance value of 0.000 <0.05. Thus the hypothesis of the structure of the management control system has a significant positive effect on managerial performance received in accordance with the results of the partial hypothesis test (t test). This shows that North Sulawesi Hospital has implemented a management control system structure that can improve hospital managerial performance. The second hypothesis is obtained by the t-count value of 2.185> 2.028 and the significance value of 0.035 <0.05. Thus the hypothesis of the management control system process has a significant positive effect on managerial performance received in accordance with the results of the partial hypothesis test (t test). This shows that the better the implementation of the management control system process, the managerial performance will increase. The third hypothesis is obtained that the t-count value is 2.021 <2.028 and the significance value is 0.051> 0.05. Thus the reward system hypothesis influences managerial performance is rejected in accordance with the results of the partial hypothesis test (t test). This shows that the reward system applied by the hospital does not affect managerial performance. And the fourth hypothesis is obtained F-count value of 84.200> 2.86 and a significance value of 0.000 <0.05. Thus the hypothesis of the structure of the management control system, the management control system process and the reward system are accepted in accordance with the results of simultaneous hypothesis testing (F test).Keywords: Structure of Management Control Systems, Process of Management Control Systems, Reward Systems, Managerial Performance.]]>
<![CDATA[ANALISIS ATAS PENERAPAN PRINSIP GOOD GOVERNANCE TERHADAP PROGRAM BANTUAN STIMULAN PERUMAHAN SWADAYA PADA DINAS PERUMAHAN KAWASANPERMUKIMAN DAN PERTANAHAN KABUPATEN HALMAHERA UTARA ]]>
<![CDATA[Nata, Inggriani]]>;
<![CDATA[Manossoh, Hendrik]]>;
<![CDATA[Mawikere, Lidia M.]]>
<![CDATA[ GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 03 (2018) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/gc.13.03.20049.2018
<![CDATA[Good Governance is a good governance and responsible management that is divided into several principles 5 (five) including Accountability, Transparency, Ekektif and Efesien, Responsiveness, Participation. The purpose of this study To know how the implementation of the principles of Good Governance in the program Self-help stimulant assistance. In this study the data used is qualitative, while for the data source using primary and secondary data and analytical methods used are descriptive analysis method. Based on the results of the study, it was concluded that the implementation of the Good Gavernance principle in the Self-Helping Housing Stimulus Assistance Program has been well executed.Keywords: Government Accounting, Accountability, Transparency, Ekektif and Efficient, Responsiveness]]>
<![CDATA[ANALISIS PENERAPAN E-FAKTUR DALAM PROSEDUR DAN PEMBUATAN FAKTUR PAJAK DAN PELAPORAN SPT MASA PPN PADA CV. WASTU CITRA PRATAMA ]]>
<![CDATA[Maria, Anzeli]]>;
<![CDATA[Elim, Inggriani]]>;
<![CDATA[Budiarso, Novi S.]]>
<![CDATA[ GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 03 (2018) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/gc.13.03.20308.2018
<![CDATA[e-Invoice is an electronic tax invoice made by the Directorate General of Taxes to reduce fraud committed by parties who often manipulate tax invoices or create fictitious tax invoices that can affect the VAT to be borne. The implementation of Electronic Tax Invoice is stipulated in the Regulation of the Director General of Taxes PER-16 / PJ / 2014 is conducted gradually starting July 1, 2014, July 1, 2015, and the last July 1, 2016. The purpose of this study was conducted to determine the application of e-invoice in making invoice and to know the application of SPT reporting of VAT Period on CV. Wastu Citra Pratama. The type of research used in this research is descriptive by using qualitative approach. The results showed that in the application of e-Invoice CV. Wastu Citra Pratama has applied e-Invoice since July 2014, the implementation of e-Invoice in the manufacture of tax invoice has been running well, as for some obstacles that often faced the company in using e-Invoice applications can still be overcome only need special attention more, especially in internet networks that are sometimes slow or not supportive so that in uploading tax invoices often fail. In the case of e-Invoice implementation in SPT reporting the VAT period is still the same as before e-Invoice but only in the making is done in one e-Invoicing application. However, in reporting the company uses e-filing and in its reporting is still found a delay in reporting the tax return period of VAT.Keywords: e-Invoice, SPT VAT Period, PER-16/PJ/2014]]>
<![CDATA[PENENTUAN HARGA JUAL KAMAR MELALUI IMPLEMENTASI ACTIVITY BASED COSTING SYSTEM PADA PT TASIK RIA RESORT MANADO ]]>
<![CDATA[Tumanduk, Thalia Claudia]]>;
<![CDATA[Ilat, Ventje]]>;
<![CDATA[Gamaliel, Hendrik]]>
<![CDATA[ GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 03 (2018) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/gc.13.03.20171.2018
<![CDATA[Development services company primarily in the field of tourism and hospitality, led to increasing competition among hotels. Because it takes strategy to excel in competing, by minimizing and calculate the cost of production effectively so that the selling price is low. The lower the selling price of the product into a high sales rate. Method of activity based costing (ABC) is very effective in determining the slling price, because ABC is a method of charging is to charge and collect a fee based activities based on the behavior of existing activities. This study aims to: (1) obtain the calculation result by using ABC method in determining the selling price of room at PT Tasik Ria Resort Manado (2) to compare the selling price of room at PT Tasik Ria Resort Manado using traditional accounting method and ABC. The method of analysis used in this research is descriptive method of comparative and the type of research used is descriptive qualitative. The results obtained that there is a difference between the selling price of PT Tasik Ria Resort Manado and ABC selling price, where the calculation of ABC in the rom types Pool View, Sea View and Grand Sea View rooms gives a smaller result than the selling price set by the management. While in the room type Garden View ABC calculation is higher than the sale price of rooms that have been set by the hotel management.Keywords: Activity Based Costing, Activity, Selling Price of Room]]>
