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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 6 Documents
 1 
Search results for , issue "Vol 15, No 1 (2020)" : 6 Documents clear
ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK HOTEL DAN RESTORAN PADA HOTEL WHIZ PRIME MANADO Senduk, Monica; Saerang, David P. E.; Morasa, Jenny
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 1 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.1.27851.2020

Abstract

As the development of tourism industry in Manado City, make a potential impact for the hotel industry in Manado City. Thus we must pay more attention to the tax treatment in the hospitality business, both in its application and calculation. The purpose of this study was to find out the application of hotel tax accounting at Whiz Prime Hotel Manado. This type of research is descriptive. Data obtained through field observations, interviews and library research. Data were then analyzed using qualitative descriptive analysis methods. The results showed that the calculation and deduction of local taxes on Whiz Prime Hotel Manado already refers to existing tax regulations. Hotel tax calculation in every transaction is done at the end of every month by Whiz Prime Hotel. Although the application and calculation have been implemented according to the existing regulations, but there are still those who do not understand what supporting services are in hotel taxes. For this reason, Whiz Prime Hotel is expected to maintain existing performance and improve understanding and application, so that services and human resources can be better.
PENENTUAN HARGA POKOK PRODUK DAN PENERAPAN COST PLUS PRICING METHOD DALAM PENENTUAN HARGA JUAL PADA RUMAH MAKAN IKAN BAKAR DABU-DABU LEMONG Moniung, Jennifer T. M; Tinangon, Jantje J.; Kalalo, Meily Y. B
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 1 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.1.27824.2020

Abstract

Determination of the selling price is very influential to maintain the continuity of a company. The selling price offered by the company must be right, because if the selling price offered is too high then the consumer will think twice and switch to another company, and vice versa if the price offered is too low then the costs incurred by the company cannot be covered even will loss. Cost-plus pricing is one of the methods used in determining the price of a product or service to be sold. Cost-plus pricing is a method of determining selling prices by adding expected profits above the full future costs of producing and marketing products. The aim of this research is to find out the Determination of the Cost of Products and the Implementation of the cost plus pricing method in the Determination of the Selling Price in the Dabu-Dabu Lemong Grilled Fish Restaurant. The results showed that there were differences in the analysis results between the two approaches in the cost plus pricing method. The final analysis results obtained, the selling price formed by variable costing is higher than the full costing approach. But when viewed from the cost of production, the variable costing approach produces a lower value compared to full costing. The selling price set by the current owner has a difference if calculated using the cost plus pricing method. Broadly speaking, the selling price set by the current owner is not a favorable price when compared to the selling price calculated.
PENERAPAN PSAK NO 14 ATAS PERSEDIAAN BARANG DAGANG (STUDI KASUS PADA PT. ASIA TENGGARA MURNI) Palar, Royke; Pontoh, Winston; Pinatik, Sherly
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 1 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.1.27837.2020

Abstract

Inventories are an important active on a trading company, because it is one of component that is very active. A company in its day to day normal activities will prioritize the conversion of inventories to cash, and also to obtain profit from the margin between Cost of Goods Sold (COGS) and the product selling price. It should be known that inventories are vulnerable to product faults and thievery, damaged in store, invalid entries, invalid demand registries, items that does not match the order and other possibilities that may cause a difference on inventories on the ledger and the actual inventories on the warehouse. One to its importance, inventories has to be managed properly in accordance with the Accounting Standard that is implemented in Indonesia. The purpose of this research is to know whether or not the implementation of Inventories Accounting in PT. Asia Tenggara Murni are being implemented in accordance with PSAK 14, using descriptive analysis method, the research shows that the inventories Accounting method in PT. Asia Tenggara Murni has been implemented in accordance with PSAK No.14 which consists of recording, appraising, and full disclosure of inventories.
PENGARUH EARNING PER SHARE, KEBIJAKAN DIVIDEN, ARUS KAS, LEVERAGE DAN RETURN ON ASSETS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR PADA BURSA EFEK INDONESIA Chandra, Angelin; Putri, Arie Pratania; Angela, Leoni; Puspita, Henny; Auryn, Felicia; Jingga, Faby Clariesta
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 1 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.1.26957.2020

Abstract

The research was conducted in order to add insight and to find out whether Earning per Share, Dividend Payout Ratio, Cash Flow, Leverage, Return on Assets affect the value of company in property and real estate sector companies listed on Indonesia Stock Exchange for the 2013 – 2017 period. There are 75 companies and 15 sample companies that we obtained from this study using purposive sampling techniques. Descriptive quantitative is used in this type of research. The results showed that Earning Per Share, Dividend Payout Ratio, Debt to Equity Ratio and Return On Assets partially had a positive effect on firm value in property and real estate companies. While Cash Flow has no effect and is not significant.
ANALISA KINERJA KEUANGAN HOTEL PADA HOTEL SAHID KAWANUA MANADO Kakinsale, Efafras Juan; Karamoy, Herman; Elim, Inggriani
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 1 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.1.27825.2020

Abstract

This study aims to determine and analyze the hotel financial performance of 2017-2018 at the Sahid Kawanua Manado hotel by using Liquidity analysis (the company's ability to meet its short-term obligations), Solvency (the extent to which the company's ability to meet its long-term obligations), and Profitability analysis (looking at the ability the company generates profit) the effect of profitability, liquidity, and solvency on the soundness of the company, the soundness of the company is needed to determine whether the company's financial condition is healthy or not. This can be done by comparing the ratio of the previous year with the current ratio with analysis of liquidity ratios shows how much the company's ability to use its capital to generate profits in a certain period.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DALAM MENETAPKAN HARGA JUAL PADA HOLLAND BAKERY BOULEVARD MANADO Lumowa, Cindy Shelly; Tinangon, Jantje J.; Wangkar, Anneke
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 1 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.1.27835.2020

Abstract

Calculation of the cost of production is something that needs to be considered in determining the selling price of the product. Calculation of the cost of production that is right and accurate is something that needs to be done by every company, without a precise and accurate calculation of the cost of production, the manufacturing company concerned will experience in setting the selling price of a product. The purpose of this study was to determine the cost classification applied by Holland Bakery Boulevard Manado in calculating the cost of production, to find out the calculation of the cost of production of Holland Bakery Boulevard Manado in setting selling price and find out the determination of product selling price applied by Holland Bakery Boulevard Manado. Data analysis method used for this research is descriptive analysis method. The collection of cost of goods manufactured is the process cost method, while the method of determining the cost of production uses the full costing approach. There is a difference in the selling price per packet of bread between Holland Bakery Boulevard Manado with a theory caused by differences in the allocation of costs and determination of mark up between companies and theories. The company's selling price is lower than the theory that the difference for chocolate bread is Rp. 1.589, then for cheese bread Rp. 1.910, and for srikaya bread Rp. 2.449.

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