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 15 Documents
 1   2 
Search results for , issue "Vol 14, No 4 (2019)" : 15 Documents clear
ANALISIS EFEKTIVITAS KINERJA PENDAPATAN (STUDI KASUS PADA DINAS PARIWISATA DAN KEBUDAYAAN KABUPATEN BOLAANG MONGONDOW TAHUN 2016-2018) Buntuan, Dhifa N.; Saerang, David P.E.; Gamaliel, Hendrik
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 4 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.4.26295.2019

Abstract

In Bolaang Mongondow Regency, locally –generated revenue is still considered low and has not a significant increase. One of the SKPD producing PAD is the Tourism and Culture Office. In 2018, Tourism and Culture Office has not yet reached the target. This study aims to: (1) analyze the causes of revenue realization that does not reach the target, and (2) analyze the effectiveness of revenue performance. The research method used is quantitative descriptive. The type of data used qualitative is an explanation of interviews and quantitative data in a budget realization reports and ticket inventory reports for 2016-2018. Data collection methods used interview and documentation. The results showed, the factors causing the realization of revenue that did not reach the target due to the excessively high income target charged to the Office, while managed revenue sources were very limited. The effectiveness of the performance shows, in 2016 and 2017 are very effective category which reached 113.29% and 102.93%. While in 2018, included ineffective category that is 69.92%. It is recommended that the Office further optimizes its financial management so that it focuses on adding new tourism objects so that whatever targets are set can be achieved and can increase the effectiveness of its revenue performance.
ANALISIS SISTEM DAN PROSEDUR PENERIMAAN RETRIBUSI DAERAH DI KABUPATEN MINAHASA SELATAN SESUAI DENGAN PERMENDAGRI NOMOR 13 TAHUN 2006 TENTANG PEDOMAN PENGELOLAAN KEUANGAN DAERAH Aldy, Watupongoh Risky; Sondakh, Jullie J; Mawikere, Lidia
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 4 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.4.26369.2019

Abstract

Regional Levy Income is a part of Regional Original Income that can support regional revenues in accordance with regional regulations (Perda) issued by local governments. The purpose of this study was to determine the system and procedures for receiving regional levies in South Minahasa regency in accordance with Permendagri Number 13 of 2006. The analytical method used was descriptive analysis, while analysis of systems and procedures was carried out by comparing concepts, theories and regulations in the implementation of the system and procedures for receiving regional levies specifically with the provisions of Permendagri Number 13 of 2006. The results of the study obtained that in general the System and Procedure for Regional Retribution in South Minahasa is in accordance with PERMENDAGRI Number 13 of 2006 concerning regional financial management guidelines.
ANALISIS PERHITUNGAN PEMOTONGAN DAN PELAPORAN PAJAK PENGHASILAN ATAS PEMBELIAN BAHAN BAKU TERHADAP PEDAGANG PENGUMPUL PADA PT. DELTA PASIFIC INDOTUNA Amin, Nabilah Nur Risfananda; Elim, Inggriani; Gerungai, Natalia Y.T.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 4 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.4.26264.2019

Abstract

Clause 22 income tax which is deducted/collected by the collector is one of the sources of inland revenue (state income), which is deducted by certain agencies/companies appointed by the state to deduct PPh 22, and also the case with PT. The Pacific Delta Indotuna has been appointed by the government as the cutter/collector of clause PPh 22 from the collector as a supplier of raw materials for the fish canning industry. This study aims to analyze the role of business entity (PT Delta Pacific Indotuna) in calculating the tax deduction and reporting of clause PPh 22 that it is in accordance with the Income Tax Law and its implementation regulations. The research method that used is descriptive qualitative approach. The technique of data collecting uses direct surveys, interviews and documentation. Based on the results of the research conducted, it shows that the calculation of withholding of clause Income Tax 22 to the collector and its reporting is in accordance with Minister of Finance Regulation No.34/PMK.010/2017, concerning collection of income tax clause 22 with respect to payment for the delivery of goods and activities in the field of import or business activities in other fields.
PENERAPAN METODE TIME AND MATERIAL PRICING SEBAGAI DASAR PENENTUAN HARGA JUAL JASA PADA PT. SINAR GALESONG MANDIRI MALALAYANG MANADO Lolong, Enjelin; Ilat, Ventje; Tirayoh, Victorina
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 4 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.4.26335.2019

Abstract

Determination of selling prices can be done with several approaches, one of which is the cost approach can identify the amount of costs that have been incurred to produce a product or service. This research was conducted at PT. Sinar Galesong Mandiri Malalayang Manado having its address at Malalayang, North Sulawesi. The purpose of this study is to apply the Time and Material Pricing Method in determining the selling price of services in the workshop of PT. Sinar Galesong Mandiri Malalayang Manado. The method of analysis uses quantitative descriptive data analysis methods, described direct costs and indirect costs, as well as analyzing and comparing a situation so that conclusions can be drawn which include the application of the Time and Material Pricing Method as a basis for determining selling prices. The results of the study illustrate that the selling price set by PT. Sinar Galesong Mandiri Malalayang Manado for the workshop is still not appropriate, because in the calculation of the selling price of the service does not take into account the costs incurred by the company. Selling price of the service, so that the price is relatively cheap, will later increase the motor entry unit and will also increase sales volume.
ANALISIS UPAYA PAJAK, EFEKTIVITAS, DAN KONTRIBUSI PAJAK DAERAH DI KAWASAN EKONOMI KHUSUS PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA BITUNG Karo, Lusinda Natalya Debora; Kalangi, Lintje; Budiarso, Novi Swandari
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 4 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.4.26081.2019

Abstract

Regional autonomy is a law that requires local governments to take care of their own regional needs by utilizing and exploring every potential that exists. One source of regional income is local tax. Local tax is fees paid by society to the state from results of natural resource management and other potential uses for people's welfare. The purpose of this study was to find out about tax effort, effectiveness, contribution and growth of local taxes in the City of Bitung. The research method used is descriptive qualitative. The results of this study indicate that tax efforts by the regional government of Bitung city in 2014-2018 are still in the criteria of "very low", the effectiveness of local tax collection in 2014-2018 is already in the "very effective" criteria and the contribution of the Bitung city tax in 2014 , 2016 and 2018 included in the criteria of "good" while in 2015 and 2017 included in the criteria of "good enough" so that the average percentage of local tax contributions to the original income of the city of Bitung included in the criteria of "good".
ANALISIS TAX PLANNING UNTUK EFISIENSI PAJAK PENGHASILAN (PPh ) PASAL 21 PADA PT. TRINITY SUKSES Sumual, Laura; Elim, Inggriani; Pinatik, Sherly
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 4 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.4.26296.2019

Abstract

Income tax is a tax collected on the tax object on his income. The purpose of the government that intends to maximize revenue from the tax sector is in fact contrary to the objectives of tax payers, where taxpayers try to streamline their tax burden so as to obtain greater profits in order to prosper their owners and continue the survival of their companies. Done by the company, one of which is by planning income tax especially Income Tax 21. The purpose of this study is to analyze the application of tax planning to corporate income tax, whether it is in accordance with the regulation of the Director General of Tax Number PER-31 /PJj / 2009 and Llaw no. 36 of 2008, and how the company utilizes tax regulations for planning taxes on corporate income tax. Objects that are subject to income tax are income from a person for work or business, agency or business form. This research is a descriptive study that compares and describes the state of an object of research in this case PT. Trinity sukses manado, by processing data and then comparing the results with the theory obtained. The results of this study are that the company has not carried out tax planning efficiently.
ANALISIS PERBANDINGAN KONTRIBUSI DAN EFEKTIVITAS PAJAK BAHAN BAKAR KENDARAAN BERMOTOR DI PROVINSI GORONTALO DAN PROVINSI SULAWESI UTARA Dalonto, Miswati; Sondakh, Jullie J.; Tangkuman, Steven J.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 4 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.4.26293.2019

Abstract

The contribution and the effectiveness of motorcycle fuel taxas is one of the tools that can measure how far the contribution of motorcycle fuel taxes towards original local government revenue and also how far the achievements level of tax collaction by local government in regards of motorcycle fuel taxes because of tax incomes is very crucial to build a district. This study aims to (1) Determine how big the contribution motorcycle fuel taxes toword Original government revenue in Gorontalo Province and North Sulawesi Province (2) To Determine how big the effectiveness motorcycle fuel taxes in Gorontalo Province and North Sulawesi Province (3) How the comparison of contribution and the effectiveness of motorcycle fuel taxes in Gorontalo Province and North Sulawesi Province. This study is using qualitative descriptive method. The result of this study is showing that the motorcycle fuel taxes in Gorontalo Province is stil lack of giving contribution because of the result shows that the average of percentage is 19,29%, and on the other side, North Sulawesi Province also shows a lack of giving contribution which is 19,75% in percentage, and effectiveness motorcycle fuel taxes in Gorontalo Province and North Sulawesi Province is included as very effective criteria by showing a result of criteria level is more than 100%.
ANALISIS EFEKTIFITAS SISTEM PENERBITAN SURAT PENYEDIAAN DANA PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KABUPATEN MINAHASA Nofry, Sampoel Johanes; Sondakh, Jullie J; Pontoh, Winston
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 4 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.4.26366.2019

Abstract

The Letter of Provision of Funds is the first step in the cash disbursement transactions for the Unit of Work Device Area within a region. The system contained in the process for issuing letters of Provision of Funds has been determined by the Minister of Home Affairs regulation number 21 year 2011. This study aims is to determine how the effectiveness of the system applied to the Regional Financial and Asset Management Agency of Minahasa District in issuing the Letter of Provision of Funds based on SE.903/316/BAKD. The result of the research shows that the Regional Financial and Asset Management Agency of Minahasa has been effective in issuing letter of provision of funds in accordance with the Regulation of the Minister of Home Affairs Number 21 Year 2011 SE.903/316/BAKD concerning guidelines on regional financial management.
PENERAPAN METODE VALUE FOR MONEY SEBAGAI TOLOK UKUR PENILAIAN KINERJA KEUANGAN PADA ORGANISASI SEKTOR PUBLIK DI DINAS KESEHATAN KOTA MANADO Wuwungan, Gabriela Thalia; Tinangon, Jantje; Rondonuwu, Sintje
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 4 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.4.26288.2019

Abstract

In this era of globalization, many people consider the financial sector of public sector organizations as a waste and a source of funding. Loss of public trust in lost public sector organizations. In addition, accountability reports on public sector organizations are only oriented to "output" rather than "outcome". This discusses the phenomenon that public sector organizations pay more attention to the value of money that can be considered inputs, outputs, before the results that underlie the three main elements namely economy, efficiency and effectiveness. Research in the city of Manado using the value for money method, in terms of economy, efficiency and effectiveness. The analytical method used in this thesis research using descriptive qualitative methods, namely the results of interviews and with the data collected were analyzed and conclusions were collected. The results of the research obtained from the research results of the Manado City Health Office obtained the value for money method for economic measurement and efficiency, achieving good results. However, to measure success is still not good, decided one of the programs carried out has not been approved. Manado City Health Office should pay more attention to the results of the community in each program that is carried out, so that it is easier to find out which programs meet the requirements or not.
KONTRIBUSI DAN EFEKTIVITAS PENERIMAAN PAJAK PARKIR TERHADAP PENDAPATAN ASLI DAERAH KOTA GORONTALO Makausi, Alma Meita; Sabijono, Harijanto; Pinatik, Sherly
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 14, No 4 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.14.4.26348.2019

Abstract

Parking Tax is a regional tax which can also affect the increase of local revenue. Effectiveness and contribution of Parking Tax is one tool to measure the extent of Local Government achievement in collecting Parking Tax contributes to the region?s original revenue is very important to develop a region. This study aims to (1) find out the percentage level of effectiveness of Parking Tax in Gorontalo City (2) find out how much the percentage of Parking tax revenue contribution to the Original Revenue of Gorontalo City. This study applies a descriptive qualitative analysis method. The result of research obtained by the Gorontalo City parking tax in 2014-2018 experienced a fluctuation with an average percentage of 84,95%  entered the criteria quite effectively, and the parking tax in Gorontalo City contributed less to the orginal regional income because it had an average percentage of 0,06% of revenue from the Gorontalo City original income.

Page 1 of 2 | Total Record : 15

 1   2 

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): Jurnal Riset Akuntansi Going Concern Vol 8, No 3 (2013) More Issue