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Kota manado,
Sulawesi utara
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 108 Documents
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Search results for , issue "Vol 13, No 04 (2018)" : 108 Documents clear
IMPLIKASI PENERAPAN PERATURAN GUBERNUR NOMOR 42 TAHUN 2017 TERHADAP PENINGKATAN PENERIMAAN PAJAK KENDARAAN BERMOTOR DI SAMSAT MANADO Wondal, Meilani; Lambey, Linda; Wangkar, Anneke
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.20895.2018

Abstract

The motor vehicle tax amnesty is one of the policies which can be issued by local government to improve its motor vehicle tax revenue. In 2017, local government of North Sulawesi, in this case the Governor of North Sulawesi, issued the Governor Regulation Number 42 Year 2017 about motor vehicle tax amnesty and ownership relocation customs. The purpose of this research is to observe the implication process of applying Governor Regulation Number 42 Year 2017 towards the improvement of motor vehicle tax revenue at SAMSAT Manado. Qualitative research method was used with descriptive analysis method to describe the realization of motor vehicle tax revenue using table and diagram before and after tax amnesty which the conclusion was drawn later. The research outcome showed that motor vehicle tax revenue improved due to tax amnesty program even though its implication was not really considerable only 2.028% of the total revenue of motor vehicle tax in 2017. Keywords: Motor Vehicle Tax Amnesty, Implication, Motor Vehicle Tax Revenue.
ANALISIS DAMPAK ELECTRONIC DATA PROCESSING DALAM PROSES AUDIT INTERNAL BAGI AUDITOR INTERNAL PT BANK SULUTGO Mandagi, Reynaldi R.; Pangemanan, Sifrid S.; Wokas, Heince R. N.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.20944.2018

Abstract

Electronic Data Processing (EDP) is the use of automated methods for commercial data processing. As part of information technology, EDP performs repeated data processing of similar data with relatively simple forms of processing. Standar Profesional Akuntan Publik (SPAP) also emphasizes the need for auditor's understanding in examining a computer-based accounting system. This technique in Indonesian is known as Teknik Audit Berbantuan Komputer (TABK) or Computer Assisted Audit Techniques (CAATs) set forth in PSA No. 59 on Computer Assisted Auditing Techniques (SA Section 327). The method used in this study is a qualitative descriptive method by collecting and analyzing data and then drawing conclusions. The results obtained show that young auditors are more adaptable to the development of information technology, especially in conducting computerized internal audit and control. Impacts given in the audit process include increasing independence for internal auditors, providing accuracy and speed in managing data, and producing output from more accurate audit data processing. Impact on internal controls is to make the auditor perform internal control procedures after applying the EDP in the audit process to minimize the possibility of process errors, secure the program and data, and control the audit process to ensure that the audit has been properly implemented. The audit process using EDP is faced with several risks such as errors in data processing caused by human error, data loss caused by computer problems, and the computer used is exposed to the virus.Keywords : Analysis, Electronic Data Processing, Internal Audit
PENERAPAN SISTEM JOB ORDER COSTING DALAM PENENTUAN HARGA JUAL PRODUK PADA CV. SATU SATU MEDIA UTAMA Nangin, Anggelika S.; Nangoi, Grace B.; Tirayoh, Victorina Z.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.20902.2018

Abstract

CV. Satu Satu Media Utama in calculating the cost of the product, has not calculated carefully, causing problems for the company that are unknown in detail and impact the selling price of the company's products. CV. Satu Satu Media Utama is a company engaged in Digital Printing Industry. This study aims to determine the role of Job Order Costing in determining the selling price of the product, using the method of calculating Full Costing and Variable Costing. Method of data analysis used in this research is descriptive qualitative. The results of research for the implementation of Job Order Costing system, the company has applied in the collection of product cost, but in the calculation of the cost of the company's products does not include marketing costs and depreciation costs of the machine into the calculation of overhead costs, and the company has not entered the price card of the order as the auxiliary card in the determination product selling price.Keywords: Job order costing, factory overhead cost, selling price
ANALISIS KONTRIBUSI PAJAK RESTORAN TERHADAP PENDAPATAN PAJAK DAERAH PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KABUPATEN MINAHASA SELATAN Anugrahi, Rachelyta; Manossoh, Hendrik; Tangkuman, Steven J.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.20981.2018

Abstract

Restaurant Tax is one of the types of Regional Taxes. Regional Tax is a compulsory levy paid by a resident in a region to the local government of that place which will be used for the benefit of local government and public interest. The objective of this research is to know the contribution of Restaurant Tax to local tax revenue. This research uses descriptive qualitative method. The result of research shows that the contribution given by the improvement from 2014 is 5.13%, and the next year 2015 is 8.74%, then 2016 is 11.66%, until 2017 is get 12.58%. The effectiveness level of restaurant tax has fluctuated from 2014 to 2017.Keywords: Contribution, Restaurant Tax, local Tax, Effectiveness
ANALISIS AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA PADA DESA TIKELA KECAMATAN TOMBULU KABUPATEN MINAHASA Kasenda, Tirsa; Morasa, Jenny; Rondonuwu, Sintje
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.20907.2018

Abstract

There are three main objectives in government accounting, namely accountability, managerial and supervision. Government accountability is a manifestation of providing information about actions or activities of government financial management during that period. Village Fund Allocation comes from Transfer income sourced from the central and regional financial balance received by the district / city. This research was conducted in the village of Tikela Tombulu, Minahasa regency. in this study using a qualitative method of descriptive approach. The description was obtained through measurement by comparing the Minister of Home Affairs regulation number 113 year 2014 with actual field activities. The results based on the Minister of Home Affairs Regulation number 113 year 2014 indicate that the management of village fund allocations in Tikela is accountable and transparent. But there is still an implementation phase that needs to be improved to the principle of transparency. But it is also supported by people who actively participate in making rural development.Keywords: village fund management, accountability
EVALUASI PENERAPAN PAJAK PENGHASILAN PASAL 21 MENURUT PMK NOMOR 262/PMK.03/2010 DAN PERATURAN DIRJEN PAJAK NOMOR 16/PJ/2016 PADA INSPEKTORAT DAERAH KABUPATEN MINAHASA SELATAN Johannis, Lady M.; Sondakh, Jullie J.; Afandi, Dhullo
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.20897.2018

Abstract

To establish an equal national development, funds are needed to be the financial resources. Income tax is acknowledged as one of the most potential financial resources. Tax is a contribution of assessable to the state without acquiring direct reciprocal services (contraprestation) and forceful under the law. Income tax section 21 is subjected to incomes for intance, salary, honorarium with different names associated to the employment, and individual services or positions. The purpose of this research is to evaluate whether the computation, deposit and report of Income Tax Section 21 at Regional Inspectorate of South Minahasa Regency are adequate according to conditions in PMK 262/PMK.03 Year 2010 and the Regulation of General Directorof Tax Number PER-16/PJ/2016. Analitycal method used in this study was descriptive method. According to the study finding, it can be concluded that the computation and deposit of Income Tax Section 21 implemented by the Regional Inspectorate of South Minahasa Regency is sufficient according to applied conditions in PMK 262/PMK.03 Year 2010. However, the Income Tax Section 21 report implemented by the Regional Inspectorate of South Minahasa Regency is unsatisfactory according to applied conditions in the Regulation of General Director of Tax Number PER-16/PJ/2016 because the expenditure treasurer did not report the Income Tax Section 21 closing.Keywords: income Tax Section 21, Computation System, Truncation System,  Deposit System and, Report System.
ANALISIS PERAN PEMUNGUTAN PAJAK PARKIR DALAM PENINGKATAN PENDAPATAN ASLI DAERAH DI KOTA BITUNG Gintoe, Selin; Elim, Inggriani; Mawikere, Lidia M.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.20945.2018

Abstract

The source of the Regional Original Revenue is local tax, one of which is parking tax. In this study, it was described how the practice of parking tax collection, parking tax collection function, contribution and participation in increasing the original regional income of Bitung City, while the research method used was using a qualitative descriptive approach. One source of funds that comes from regional capacity itself is Regional Original Revenue. From the results of this study indicate that the contribution of Parking Tax to support the Original Revenue of Bitung City in 2015-2017 tends to decrease. In 2015 where parking tax had the highest contribution of 152.89% and the low contribution can be seen in 2017 which was 89.17%. The decrease in the contribution of parking tax was due to several causes, namely in fulfilling the taxation regulations that apply to taxpayers lacking a good understanding so that taxpayers have the awareness to pay their due taxes, found several new parking spaces and it is known that they have not been registered as regional taxpayers In addition, there is income from a parking lot whose income cannot be estimated so that the parking lot does not pay the due tax.Keywords : Collection, Parking Tax and Local Revenue
ANALISIS PENERAPAN PPN DAN PPH PASAL 22 ATAS PENGADAAN BARANG PADA KANTOR BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN PERWAKILAN SULAWESI UTARA Mufarokhah, Arifatul; Sondakh, Jullie J.; Pangerapan, Sonny
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.20903.2018

Abstract

The treasurer as functional officer has the obligation to deposit and report the tax payable. Examples of taxes that must be deposited and reported by the treasurer are Value Added Tax and Tax Article 22 in the activities of procurement of goods. Procurement of goods for the government is a process of activities to meet or provide the needs and supply of goods for central and local governments. The purpose of this study is to know how to calculate, deposit, and report Value Added Tax and Income Tax Article 22 on Procurement of Goods at Kantor Badan Pengawasan Keuangan dan Pembangunan Perwakilan Sulawesi Utara. This research method using qualitative descriptive method. The result of the research shows that the calculation of Value Added Tax is subject to 10% tariff and for Tax of Article 22 is charged 1.5% tariff then deposited using billing code to Bank BNI. Calculation of VAT and Income Tax Article 22 in 2017 at Kantor Badan Pengawasan Keuangan dan Pembangunan Perwakilan Sulawesi Utara is in conformity with the applicable law, but there are still some calculations performed by the treasurer that is not appropriate. In the case of reporting the treasurer does not report, the treasurer should conduct tax reporting in accordance with the rules stipulated by the Minister of Finance and the Directorate General of Taxes in order not to be subject to sanctions on tax administration.Keywords : Calculation, Deposit, Reporting, Value Added Tax, Income Tax Article
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERHITUNGAN PPH BADAN PADA PERUSAHAAN PEMBIAYAAN DI PT. HASJRAT MULTIFINANCE MANADO Rantung, Allbrian J. W.; Saerang, David P. E.; Pontoh, Winston
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.20941.2018

Abstract

One of the largest sources of state revenue in the tax sector is bandan income tax / PPh 29. This study aims to determine what factors influence the calculation of corporate income tax on finance companies at PT. Hasjrat Multifinance Manado. This research uses descriptive method which is used to find out how many factors influence the calculation of corporate income tax.From the results of the study it is known that there are several factors that influence the calculation of corporate income tax, namely the factor of sales contribution on credit by the dealer, the interest rate factor and the administrative revenue factor. The results of this study indicate that these factors are the main source of income for finance companies, thus affecting the calculation of Corporate Income Tax. The greater the contribution of the dealer will affect the value of financing, and the value of financing will affect the value of revenue and revenue of the company so that automatically the greater the contribution of corporate income tax/PPh 29. Keywords :Financing contributions, installments and interest income, taxes
EVALUASI PERLAKUAN AKUNTANSI TABUNGAN HAJI PADA PT. BANK RAKYAT INDONESIA (PERSERO) Tbk KANTOR CABANG SOASIO KOTA TIDORE KEPULAUAN Nur, Santi Ali M.; Pangemanan, Sifrid S.; Gamaliel, Hendrik
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.20898.2018

Abstract

Hajj savings is the product issued savings bank to help communities or clients wishing to the annual haj pilgrimage .This study aims to evaluation accounting treatment savings haji he would do to PT. Bank rakyat indonesia (Persero) Tbk Soasio Branch Ooffices Tidore city. The method of analysis that is the method used descriptive with a kind of qualitative research was conducted. The results of the study obtained that the mechanisms of accounting treatment (recognition, measurement and disclosure) savings over the cancellation of hajj pilgrimage before and after customers listed as a candidate hajj pilgrims in the ministry of religious affairs and also the mechanism of accounting treatment hajj over saving hajj after the cancellation of registration are already in accordance with Generally Accepted Accounting Principle.Keywords : Evaluation, Accounting Treatment, Hajj Saving

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