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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 28 Documents
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Search results for , issue "Vol 15, No 2 (2020)" : 28 Documents clear
ANALISIS LAPORAN KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN PERUSAHAAN TELEKOMUNIKASI PT. SMARTFREN TELECOM TBK TAHUN 2017-2018 Manuhutu, Yana Aprilia; Karamoy, Herman; Rondonuwu, Sintje
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.2.27852.2020

Abstract

Financial statements are the final process in the accounting process that has an important role for measuring and evaluating the performance of a company. Companies in Indonesia, especially companies that go public are required to make financial reports every period. The financial statements have the purpose of providing information about the company's financial position, performance, and cash flow which is beneficial for most report users in order to make economic decisions and show management's stewardship for the use of resources entrusted to them. This study aims to determine, the results of the analysis of Liquidity Ratios, Solviabilities, Profitability, and Activities of the financial performance of companies listed on the Indonesia Stock Exchange (Study on PT. Smartfren Telcom Tbk 2017-2018). The analytical method used is descriptive qualitative analysis. The result of this study shows that the financial performance of PT. Smartfren Telecom.Tbk is not going well yet. This is seen through the results of an analysis which shows that the instability of the company's financial performance produced between 2017 and 2018. Telecommunications companies must further improve the company's performance by reducing the amount of debt and increasing operating cash flow
PERENCANAAN DAN PENGENDALIAN UNTUK KREDIT KEMITRAAN DI PT. BANK BUKOPIN CABANG MANADO Manumpil, Margarietha S. A.; Sabijono, Harijanto; Mawikere, Lidia M.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.2.27958.2020

Abstract

Banks are institutions that act as financial intermediaries, as a vital means of supporting the smooth running of the economy, in their function of transferring funds from savers or surplus units to borrowing partners or deficit units. Credit control is efforts to keep the credit provided smooth, productive and non-performing. Current and productive means the credit can be withdrawn with interest according to the agreement agreed by both parties. The purpose of this study was to determine the planning and control of partnership credit at PT. Bank Bukopin Manado Branch. And the type of research used is descriptive qualitative approach data, namely data presented descriptively in the form of a description such as the writer's observations during the study in the form of interviews and observations, and presented in the form of data not in the form of numbers. The results showed that credit planning conducted by PT. Bank Bukopin Manado Branch is very well established. This can be seen from the credit budget set from 2017 to 2018 which has increased every year and the implementation of credit control of PT. Bank Bukopin Manado is implemented very well, this can be seen from the targets achieved from 2017 to 2018 experiencing growth every year.
PENGARUH SISTEM AKUNTANSI MANAJEMEN TERHADAP MANAJEMEN KUALITAS PROSES PADA PT.TELKOMSEL DISTRIBUTION CENTER MANADO Worotikan, Maria Natalia; Morasa, Jenny; Pinatik, Sherly
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.2.28120.2020

Abstract

Management accounting systems need to be implemented in a company to provide a basis for making business decisions so that management can be better prepared to manage and carry out the control functions. The purpose of this study is to analyze the effect of management accounting systems on quality management processes at PT. Telkomsel Distribution Center. The type of this study is quantitative research. The location of this study is Telkomsel Distribution Center Manado which is in form of survey with distributing questionnaires that had been prepared previously to conduct research. The population and sample are all employees at the Telkomsel Distribution Center Manado with 40 respondents. Retrieval of data using saturated samples. Data analysis using simple regression with hypothesis testing. The results of the study are on relationship model between management accounting systems and process quality management. There is a positive and significant relationship of management accounting systems to the management of process quality. The suggestion is that in an effort to improve management of process quality, management should improve management accounting systems of the company. The higher management accounting system the better it improve process quality management of Manado Telkomsel Distribution Center.
ANALISIS BIAYA DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN MEMBELI ATAU MEMPRODUKSI SENDIRI PADA RM. MINANG PUTRA Nainggolan, Styven Farera; Ilat, Ventje; Pontoh, Winston
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.2.28228.2020

Abstract

In this era of globalization the economy plays an important role so that competition in the business world is increasingly rapid. In running a business, the management system must be considered carefully in terms of accounting, finance, and decision making aspects. One of them is by making decisions about buying or producing their own raw materials needed to make a product. This study aims to analyze the differential costs in making or buying decisions on their own at RM. Minang Putra. This type of research is quantitative descriptive research that is a method that analyzes the problem by describing it on existing data, in the form of production cost calculation tables to determine the comparison of chicken meat production costs that can provide a clear description or description of the differential cost analysis in buying decision making or produce their own chicken meat at RM. Minang Putra. The results of the study show that the analysis of the differential cost and opportunity cost is very beneficial for RM. Minang Putra in decision making. And a better decision was taken by the RM. Minang Putra is self-producing because the costs incurred are more efficient when compared to buying chickens from outside.
ANALISIS PENERAPAN AKUNTANSI BERBASIS AKRUAL DALAM PENYAJIAN LAPORAN KEUANGAN PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH PROVINSI SULAWESI UTARA Lasabuda, Anastasya A.; Morasa, Jenny; Tirayoh, Victorina Z.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.2.28068.2020

Abstract

All government entities using funds from national and regional budgets must prepare financial reports referring to government accounting standards which regulated in government regulation No 71 in 2010 and start begin on 2015. The regional goverment financial reports required to be properly according to applicable regulation. Financial reports regional was a responsibility and performance picture in an accounting periods. The purpose of this study was to analyze the accrual basis implementation of SAP No 71 years 2010 and to know the impact ot the financial statement presentation on BPKAD in North Sulawesi Province. Methods used is descriptive qualitative, through observation, interview, analysis and make inferences. The research results showed the application of the base accrued in BPKAD of North Sulawesi Province in the presentation of the financial statements was in accordance with SAP No 71 years 2010. The impact caused by the accounting system based accrual that this report financial more than easier, quick and integrated, and can tell about information budget expended and can be monitored directly by the management to decision maker.
ANALISIS PENGELOLAAN AKUNTANSI ASET PADA BADAN KESATUAN BANGSA DAN POLITIK PROVINSI SULAWESI UTARA Tani, Lovenhia Claudya; Manossoh, Hendrik; Wokas, Heince Rudy Nicky
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.2.27866.2020

Abstract

Asset accounting is one of the most important components in order to achieve good governance. Asset accounting has a management that must comply with the applicable rules. The purpose of this research is to know how to manage the asset accounting at The National and Politics Board of North Sulawesi Province by implementing the accrual based government accounting standard, using the analysis method. Results of the study of The National and Politics Board of North Sulawesi Province demonstrate the implementation of the management process of asset goods accounting on The National and Politics Board of North Sulawesi Province on every sub system has not been effectively affected overall. Based on the results the authors give advice on the unity of the nation and politics to continue to maintain or improve the performance in carrying out the mandate of law.
INFORMASI AKUNTANSI DIFERENSIAL SEBAGAI ALAT PENGAMBILAN KEPUTUSAN MENYEWA ATAU MEMBELI GEDUNG PADA PT. BPR MILLENIA KANTOR CABANG PAAL DUA Kotambunan, Miranda Ellora; Nangoi, Grace B; Pontoh, Winston
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.2.28190.2020

Abstract

Decision making is the selection of one of the various alternative actions available. In choosing an alternative, management requires precise and accurate information to reduce the possibility of failure of decisions that will be taken by the company. Differential accounting information is very suitable to be used in the selection of several alternatives. The purpose of this study is to determine whether differential accounting information can be used as a decision-making tool so that companies can decide whether to rent or buy a building as a place to operate its branch offices. This research uses descriptive qualitative method by collecting data through interviews and documentation. The results showed that differential accounting information as a decision-making tool can be applied at PT. BPR Millenia Paal Dua Branch Office and the cost to rent a building is lower than buying a building.
PENGARUH KEPATUHAN DAN PENGAWASAN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI EMPIRIS PADA PEMERINTAH KABUPATEN MINAHASA UTARA) Mawuntu, Nikita Srisilia; Manossoh, Hendrik; Afandi, Dhullo
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.2.28230.2020

Abstract

Local Government Financial Statement is an information media for the society that gives information about the financial position and the performance of local government. Therefore, a financial statement should be qualified, reliable, accountable and transparent to meet the public requirement. Some factors are considered capable to improve the quality of Local Government Financial Statement. They are compliance with the rule of law and internal control. This study aims to obtain empirical evidence of the influence of compliance to the rule of law and internal control toward the quality of Minahasa Utara Regency Government Financial Statement. There are 60 respondents as the samples have been taken from 24 Local Government Organization used in this research. It uses quantitative analysis method and questionnaire instrument as primary data collection and process the data by SPSS version 23. The statistic method that used to verify the hypothesis is by multiple linear regression analysis. The hypothesis test results show that compliance to the rule of law has a positive and significant effect to the quality of Local Government Financial Statement while internal control has no significant and positive influence to the Financial Statement of Minahasa Utara Regency Government.
TATA KELOLA DAN KINERJA KEUANGAN PADA KANTOR KECAMATAN WANEA KOTA MANADO Walangitan, Nivi; Morasa, Jenny; Mawikere, Lidia M.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.2.28199.2020

Abstract

Whether or not a government institution runs well or poorly provided services depends on the leadership policy in its management. The purpose of this study was to determine public governance and financial performance at the Wanea District Office. The analytical method used is qualitative analysis with Primary data. The results showed that (1) the implementation of transparency in the Wanea District Office was good. (2) The implementation of accountability in the form of the ability to present government information openly, (3) quickly and accurately to the public,(4) the ability to provide satisfactory services to the public, the ability to provide space for the community, the ability to explain and account for any public policy proportionally and (5) the provision of facilities for the public to assess government performance . So the implementation of the principle of accountability in Wanea District is good. Financial performance in the Wanea District Office is good.
ANALISIS FAKTOR-FAKTOR YANG MENDORONG WAJIB PAJAK RESTORAN DALAM MELAPORKAN KEWAJIBAN PERPAJAKANNYA DI KOTA MANADO Pantow, Yunika Handayani; Karamoy, Herman; Pangerapan, Sonny
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.2.28201.2020

Abstract

Based on Local Regulation No. 2 of 2011 concerning Regional Taxes which states the procedure for setting tax rates, the procedure for collecting and paying Restaurant Tax in the City of Manado. Taxpayers are given the authority and trust to be able to calculate, pay and report their own tax amounts. This study aims to determine whether taxpayer knowledge can encourage awareness in fulfilling tax obligations in the city of Manado and what factors prevent taxpayers from fulfilling their obligations. The method used in this research is descriptive qualitative analysis. The results of this study indicate that restaurant taxpayers in the city of Manado in terms of knowing the tax regulations that apply to restaurant taxes and calculating the amount of tax to be paid in accordance with the rules of 15 speakers, paying 13 speakers, reporting 11 speakers. The Manado City BP2RD must work closely with the government in conducting socialization/counseling about collecting restaurant taxes and installing more strategic tax slogans.

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