cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
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 31 Documents
 1   2   3   4 
Search results for , issue "Vol 14, No 1 (2019)" : 31 Documents clear
ANALISIS EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL PAJAK BAHAN BAKAR KENDARAAN BERMOTOR DAN KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH PROVINSI SULAWESI UTARA Rajagukguk, Tondy Maranatha; Tinangon, Jantje J.; Wokas, Heince R. N.
JURNAL RISET AKUNTANSI GOING CONCERN Vol 14, No 1 (2019): Going Concern Vol.14 No.1 April 2019
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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

Abstract

Vehicle fuel tax is a type of local tax, which is a source of revenue to increases locally-generated revenues. Vehicle fuel tax is managed by Regional Tax and Retribution Management Agency (RTRMA) of North Sulawesi, where each registered companies are compulsory levy, which is periodically required to report and deposit the proceeds of the sale of fuel to RTRMA. This research aims to know the effectiveness of the internal control system and the contribution of vehicle fuel tax to the locally-generated revenue of North Sulawesi. The method used in this research is descriptive qualitative. The results of the research show that the internal control system in the calculation process, collection and reporting of vehicle fuel tax has been worked well. In addition, the criteria for effectiveness and contribution based on the calculation of the average vehicle fuel tax revenue in 2013-2017, explained that the results of vehicle fuel tax were very effective and sufficiently contributed to the locally-generated revenue of North Sulawesi.Keywords: Internal Control System, Vehicle Fuel Tax
IMPLIKASI PENGENAAN PAJAK PENGHASILAN FINAL TERHADAP PENGHITUNGAN PAJAK PENGHASILAN BADAN PADA PT. EMPAT TUJUH ABADI JAYA Christian, Yuyun Apriana; Nangoi, Grace B.; Budiarso, Novi S.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 1 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.1.22243.2019

Abstract

PP 46 2013 is a regulation issued by the government to provide convenience for SMEs taxpayers. Taxpayers who apply this regulation must have gross circulation below Rp. 4.8 billion. By using this regulation, taxpayers simply multiply the gross circulation in 1 month at the final rate of 1%. The purpose of this study is to compare the income tax to be paid by using final income tax and income tax laws and to determine more efficient regulations to be implemented by PT. Empat Tujuh Abadi Jaya. The analytical method used in this study is descriptive qualitative. The results showed that the income tax of PT. Empat Tujuh Abadi Jaya based on the income tax law is Rp. 34,135,000.00, while based on the final 1% income tax is Rp. 46,694,000.00. It can be concluded that it will be more efficient for PT. Empat Tujuh Abadi Jaya to pay income tax by using income tax laws because the amount of tax to be paid is smaller.
PENGARUH KEJELASAN SASARAN ANGGARAN, TRANSPARANSI DAN PENGENDALIAN AKUNTANSI DAN PENGENDALIAN AKUNTANSI TERHADAP KINERJA MANAJERIAL PADA PEMERINTAH PROVINSI SULAWESI UTARA Natalia, Posumah Linda; Kalangi, Lintje; Warongan, Jessy D.L
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 1 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.1.22312.2019

Abstract

The purpose of this study was to determine the effect of the clarity of budget targets, transparency and accounting control on managerial performance in the North Sulawesi provincial government both partially and simultaneously. This hypothesis was tested using the t test and F test. The population in this study were all employees who worked on SKPD on the research object, sample in this research are managers, namely employees who occupy from the echelon two to the echelon for, with amount of responder counted 50 people. The analytical method used in this research is multiple regression analysis. The result of the analysis through the t test stated that the clarity of the budget target effects on the managerial performance of the provincial government of North Sulawesi . The transparency does not affect  on the managerial performance of the province of North Sulawesi. The accounting control effects on the managerial performance of the province of North Sulawesi. The result of the analysis of the F test state that the clarity of budget targets, transparency and accounting control affect simultaneously on the managerial performance of the North Sulawesi province.
PENGARUH BIAYA PROMOSI DAN BIAYA DISTRIBUSI TERHADAP LABA PADA PT. MEGAMITRA MAKMUR SENTOSA MANADO Laki, Melisa Feronica; Nangoi, Grace B.; Wokas, Heince R. N.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 1 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.1.22285.2019

Abstract

Promotion costs and distribution costs are very beneficial in increasing company profits. This study aims to determine the promotion costs and distribution costs on profits. The study was conducted at PT Megamitra Makmur Sentosa Manado. This research is a quantitative descriptive research. The sample in the study were promotion costs, distribution costs and profit at PT Megamitra Makmur Sentosa Manado in 2010-2016. Data was obtained using documentation and interview methods. Then all data were analyzed using stastistic (multiple linear analysis) with the help of SPSS. The results of this study indicate that the significance value generated by the promotion cost variable (X1) is 0,000 which means <0.05, it can be concluded that the promotion cost variable (X1) has a positive significant effect on the profit variable (Y). Significant value of distribution costs (X2) that is equal to 0,000 which means <0.05. individually distribution costs (X2) have a negative significant effect on the profit variable (Y).
ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN DAN PENGUPAHAN DALAM UPAYA PENGENDALIAN INTERNAL PADA PT. GEMILANG EMAS INDONESIA Langi, Brenda; Saerang, David P. E.; Gerungai, Natalia Y. T.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 1 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.1.22324.2019

Abstract

Payroll and wages accounting information system are important in the enterprise systems that help in decision making and implementation of the payroll and wage employees. Internal control system is a system that protects wealth and enterprise accounting data. This study aims to determine how the payroll accounting information system and wage PT. Gemilang Emas Indonesia and whether the system supports the company's internal control efforts. Methods analysis used in this research is descriptive analysis. The results showed payroll accounting information system and wages in PT.  Gemilang Emas Indonesia does not yet support the internal control efforts. Still a lack of segregation of duties in the organizational structure and practices of healthy companies.
ANALISIS STRATEGI PENERIMAAN PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN (PBB P2) SERTA EFEKTIVITAS PENERIMAANNYA DI PEMERINTAH KABUPATEN MINAHASA SELATAN TAHUN 2016-2017 Tambingon, Vernando Viki; Manossoh, Hendrik; Budiarso, Novi S.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 1 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.1.22290.2019

Abstract

Based on Law Number 28 of 2009 states that the Land and Building Tax for Rural and Urban Areas is a tax that is controlled by the regional governmentThe purpose of this study was to determine the implementation of the strategy, measure the level of PBB-P2 and countries in South Minahasa Regency in PBB P2 collection. The type of research used is descriptive qualitative data where the primary data to be used will then be analyzed, namely data that can be used for the main purpose of this study.The results of the study indicate that the strategy in UN PBB P2 collection was well implemented, although there were some obstacles in the UN collection process P2. Whereas the acceptance of PBB in P2 in 2016 and 2017 is classified as less effective.
PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI KASUS DI KABUPATEN KEPULAUAN TALAUD) Soleman, Muhammad T.; Pontoh, Winston; Budiarso, Novi S.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 1 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.1.22249.2019

Abstract

This study aims to examine the factors that influence the disclosure of local government financial statements. The population in this study are employees who work in the Regional Development Planning Agency (BAPPEDA) in the Talaud Islands Regency. Data collection techniques using questionnaires. The type of data used is primary data collected by sending questionnaires to respondents. The research method is quantitative, while the analysis technique used is multiple linear regression analysis. This research result shows that Audit Findings and Capital Expenditures affect the disclosure of regional government financial statements, while the balance funds do not have an influence on the disclosure of local government financial statements.
ANALISIS PENENTUAN BIAYA PRODUKSI DENGAN MENGGUNAKAN METODE FULL COSTING UNTUK MENENTUKAN HARGA JUAL PADA PT. BLUE OCEAN GRACE INTERNATIONAL Budiman, Jonathan Julio; Ilat, Ventje; Mawikere, Lidia M.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 1 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.1.22319.2019

Abstract

Company that focusing on creating profits, will definitely makes every effort to maintain the survival of its company. One of the ways to make more profit is to increase the selling price of its product. In carrying out the production process in order to produce a product that has a sale value,manufactures company will issue a variety of costs. These costs are classified into production emelents such as raw material cost,direct labor cost, and overhead factory cost. The purpose of this study is to apply the full costing method in order to set the selling price at the production cost. The analytical method that  used in this study is qualitative with descriptive approach. The result of the study shows that the company in the way of setting the selling price indeed already calculating its production cost, but in calculating the factory overhead cost the company doesn’t include the machine and equipment depreciation costs, component material cost, and insurance cost.
ANALISIS PENYALURAN DAN PENGGUNAAN DANA DESA DI DESA LINELEAN KECAMATAN MODOINDING KABUPATEN MINAHASA SELATAN Langkun, Pretty A.; Ilat, Ventje; Pusung, Rudy J.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 1 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.1.22286.2019

Abstract

Village Funds are APBN funds allocated to Villages transferred through district / city APBD and prioritized for the implementation of development and empowerment of rural communities. The granting of village funds is carried out in stages, namely budgeting, allocation, distribution, use, reporting and monitoring / evaluation of Village Funds. This study aims to determine the mechanism of Village Funds Distribution in Linelean village, Modoinding Subdistrict, South Minahasa Regency, and find out the Use of Village Funds in Linelean Village, Modoinding District, South Minahasa Regency. This research method uses descriptive method and the type of research used is descriptive qualitative. The results showed that the Village Fund Distribution in the village of Linelean was in accordance with the Regulations of the South Minahasa Regent and the Use of Village Funds went well.
ANALISIS PENERAPAN PSAK 24 TENTANG IMBALAN KERJA PADA PT. ANGKASA PURA I (PERSERO) BANDARA SAM RATULANGI MANADO Nefry, Pajow A.; Pangemanan, Sifrid S.; Pangerapan, Sonny
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 1 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.1.22307.2019

Abstract

Employee benefits are rewards give by an entity to workers for services provided by workers or for termination of employment contracts. The purpose of this study was to find out how the application of PSAK 24 concerning Employee Benefits at PT. Angkasa Pura Manado's Sam Ratulangi Airport. This research was conducted with a qualitative descriptive method through case studies at PT. Angkasa Pura I (Persero) Manado's Sam Ratulangi Airport by collecting data through interviews and analysis of documents obtained from companies that support research. The results of the study show that PT. Angkasa Pura I (Persero) has provided all employee benefits according to PSAK 24, namely short-term employee benefits, post-employment benefits, other long-term employee benefits and severance pay. Companies must maintain the application of employee benefits that are in accordance with PSAK 24 and keep up with the latest developments in the regulations on employee benefits in Indonesia.

Page 1 of 4 | Total Record : 31

 1   2   3   4 

Filter by Year

2019 2019


Reset
Filter By Issues
All Issue Vol 18 No 3 (2023): Going Concern : Jurnal Riset Akuntansi Vol 18 No 2 (2023): Going Concern : Jurnal Riset Akuntansi Vol. 18 No. 1 (2023): Going Concern : Jurnal Riset Akuntansi Vol. 17 No. 3 (2022) Vol 16, No 4 (2021) Vol 16, No 3 (2021) Vol 16, No 2 (2021) Vol 16, No 1 (2021) Vol 15, No 4 (2020) Vol 15, No 3 (2020) Vol 15, No 2 (2020) Vol 15, No 1 (2020) Vol 14, No 1 (2019): Going Concern Vol.14 No.1 April 2019 Vol 14, No 4 (2019) Vol 14, No 3 (2019) Vol 14, No 2 (2019) Vol 14, No 1 (2019) Vol 13, No 04 (2018): Going Concern Vol.13 No.4 Desember 2018 Vol 13, No 03 (2018): Going Concern Vol.13 No.3 September 2018 Vol 13, No 01 (2018): Going Concern Vol.13 No.1 Maret 2018 Vol 13, No 04 (2018) Vol 13, No 03 (2018) Vol 13, No 02 (2018) Vol 13, No 02 (2018) Vol 13, No 01 (2018) Vol 12, No 01 (2017) Vol 12, No 01 (2017): Jurnal Riset Akuntansi Going Concern Vol 12, No 2 (2017) Vol 12, No 2 (2017): Jurnal Riset Akuntansi Going Concern Vol 11, No 3 (2016): Going Concern Vol. 11 No. 3 September 2016 Vol 11, No 2 (2016): Going Concern Vol. 11 No. 2 Juni 2016 Vol 11, No 1 (2016): Going Concern Vol. 11 No. 1 Maret 2016 Vol 11, No 3 (2016) Vol 11, No 2 (2016) Vol 11, No 1 (2016) Vol 10, No 3 (2015): Going Concern Vol. 10 No. 3 September 2015 Vol 10, No 2 (2015): Going Concern Vol. 10 No.2 Juni 2015 Vol 10, No 1 (2015): Going Concern Vol. 10 No. 1 Maret 2015 Vol 10, No 4 (2015) Vol 10, No 3 (2015) Vol 10, No 2 (2015) Vol 10, No 1 (2015) Vol 9, No 4 (2014): Going Concern Vol. 9 No. 4 Desember 2014 Vol 9, No 2 (2014): Going Concern Vol.9 No.2 2014 Vol 9, No 1 (2014): Going Concern Vol. 9 No. 1 Maret 2014 Vol 9, No 3 (2014): Going Concern September 2014 Vol 9, No 4 (2014) Vol 9, No 3 (2014) Vol 9, No 2 (2014) Vol 9, No 1 (2014) Vol 8, No 4 (2013): Going Concern Vol. 8 No. 4 Desember 2013 Vol 8, No 4 (2013) Vol 8, No 3 (2013) Vol 8, No 3 (2013): Jurnal Riset Akuntansi Going Concern More Issue