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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 27 Documents
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Search results for , issue "Vol 15, No 3 (2020)" : 27 Documents clear
EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) TERHADAP PENERIMAAN PENDAPATAN ASLI DAERAH (PAD) DI KOTA GORONTALO TAHUN 2016-2018 Chandra, Cherry Agustine; Sabijono, Harijanto; Runtu, Treesje
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 3 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.3.28541.2020

Abstract

The Rural and Urban Land and Building Tax (PBB-P2) is a central tax which is handed over to the local government so that it becomes a local tax. PBB-P2 is expected to be able to contribute to the receptionof special regions. The purpose of this study is to calculate the acceptance and acceptance of PBB-P2 revenue towards increasing PAD revenue in Gorontalo City. The research method uses a qualitative type with Gorontalo City government as the object of research. Data collection techniques with interviews and documentation. The results showed that PBB-P2 revenues in Gorontalo City amounted to 88,86% in 2016, 79,80% in 2017, and 81,24% in 2018, and receipt of PBB-P2 revenue towards PAD 2016 was 2,89%, in 2017 it was 2,80%, and 2018 it was 3,05%.
EVALUASI PENERIMAAN PAJAK USAHA MIKRO KECIL DAN MENENGAH (UMKM) PASCA PENERBITAN PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018 DI KOTA TOMOHON Siallagan, Bernita; Ilat, Ventje; Runtu, Treesje
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 3 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.3.28876.2020

Abstract

Micro, Small and Medium Enterprises are business sectors that have large tax revenue opportunities. The development of Micro, Small and Medium Enterprises (MSMEs) contributes positively to the handling of economic and social problems. Micro, Small and Medium Enterprises (MSMEs) can help the government in reducing poverty, reducing the amount of unemployment, and social inequality. In helping to increase this small and medium economic activity, the government provides tax services for MSME taxpayers with a 0.5% tax rate on gross income not exceeding Rp4.8 Billion. PP No. 23 of 2018 concerning the imposition of MSME tax. This study aims to evaluate how the level of UMKM tax revenue when PP No. 46 of 2013 and when the PP No. 23 of 2018. The method used in this study is a comparative descriptive analysis method. The results showed that the growth of taxpayers who make payments increased while UMKM tax revenues decreased due to tariff cuts
EVALUASI PENERAPAN AKUNTANSI PERSEDIAAN OBAT BERDASARKAN PSAK NO. 14 PADA PT. CEMPAKA INDAH MURNI MANADO Hengkeng, Gleidys Audina; Pangemanan, Sifrid S.; Waronggan, Jessy D.L
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 3 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.3.28543.2020

Abstract

Inventory is very important for the survival of the company, the company must be able to estimate the amount of inventory it has. This study aims to determine the analysis of the application of drug inventory accounting based on PSAK No.14 at PT. Cempaka Indah Murni Manado engaged in the distribution of medicines. The analytical method used in this research is a qualitative descriptive method then the conclusion of the recording method applied in recording merchandise inventory is a computerized perpetual method, while the inventory valuation method uses the FIFO (First In First Out) method. The company does not recognize the purchase costs and conversion costs, the company only recognizes other costs such as shipping costs / shipping costs, incoming transfers, and sales costs because the products sold at PT. Cempaka Indah Murni Manado was sent from the head office in Surabaya. The results showed that the application of accounting for drug supplies was carried out. PT. Cempaka Indah Murni Manado is not in accordance with PSAK No. 14.
PENGARUH RASIO EFISIENSI, RISIKO OPERASI DAN LIKUIDITAS TERHADAP PROFITABILITAS PERUSAHAAN SUB SEKTOR TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2018 Buulolo, Elisabet Mariani; Zalmi, Fony Yurika; Sihite, Ayu; Daulay, Nadia Nurhaliza; Sakuntala, D
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 3 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.3.28349.2020

Abstract

This study aims to determine and to analyze the effect of the efficiency ratio, operation risk and liquidity against profitability in Textile and Garment Sub Sector Companies listed on the Indonesia Stock Exchange for the period 2012-2018. The research method used in this research is quantitative research methods, the type of research is quantitative descriptive. The population in this study were all companies in the Textile and Garment Sub-Sector as many as 17 companies with purposive sampling techniques obtained by 6 companies the data analysis method used in this study is the method of multiple linear regression and the classical assumption test. The results of this study indicate that simultaneously efficiency ratio, liquidity operational risk has a significant effect on profitability in the Textile and Garment sub-sector companies listed on the Indonesia Stock Exchange for the period 2012-2018 with the results of Fcount = 4.586> Ftable = 2.85. Partially, the efficiency and operational risk ratios have no significant effect on profitability while liquidity has a positive and significant effect on profitability with a tcount = 3.382> ttable = 2.02619 with a significant value of 0.002 <0.05.
ANALISIS PENGAKUAN PENDAPATAN DAN PENCATATAN AKUNTANSI PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA BITUNG Andea, Selint Gar; Sondakh, Jullie J.; Budiarso, Novi Swandari
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 3 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.3.28542.2020

Abstract

Land and Building Tax is a state tax imposed on land and or buildings in accordance with Law Number 12 of 1994. The purpose of this study is to determine whether revenue recognition and accounting records of PBB-P2 at the Regional Tax and Retribution Management Agency city of Bitung is in accordance with Government Regulation Number 71 Year 2010. This study uses descriptive qualitative research where primary data obtained directly will then be analyzed, so that the results obtained can answer the main purpose of this study. The results show that recognition of tax revenue in Bitung City BPPRD which included, among others, recognition of tax revenue-LRA (Budget Realization Report), recognition of tax-LO income (Operational Report) and recording of PBB-P2 accounting at BPPRD in Bitung, had going well and in accordance with Law Number 71 of 2010.
EVALUASI SISTEM DAN PROSEDUR PENGELUARAN KAS BELANJA LANGSUNG PADA DINAS PERINDUSTRIAN DAN PERDAGANGAN DAERAH PROVINSI SULAWESI UTARA Kasakeyan, Bella Angelina; Karamoy, Herman; Mawikere, Lidia
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 3 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.3.28895.2020

Abstract

A successful government is a government that always provides public services by applying the character of good goverance. One of the important things to achieve the character of good governance is the evaluation of cash expenditures. Cash expenditures are used for various types of payments, one of which is direct expenditure and is very important to support the implementation of government programs that have been previously planned. Cash expenditures procedures consist of: 1) Issuance of a letter of provision of funds, 2) Submission of a request for payment, 3) Issuance of a payment order, 4) Issuance of a warrant for disbursing funds, and 5) Issuance of a letter accountability. The analytical method used is descriptive analysis method. The result of the study showed that the implementation of the system and procedure for the direct expenditure of cash expenditures at the Regional Industry and Trade Office of North Sulawesi Province was in accordance with the applicable laws and regulations. So it can be concluded that the application of the system and procedure for the direct expenditure of cash expenditure at the Regional Industry and Trade Office of North Sulawesi Province has been carried out properly and in accordance with Minister of Home Affairs Regulation number 21 of 2011.
ANALISIS SISTEM AKUNTANSI PENGELUARAN KAS PADA BADAN PERENCANAAN PENELITIAN DAN PENGEMBANGAN DAERAH KOTA MANADO Rondonuwu, Clarissa Bellinda; Ilat, Ventje; Runtu, Treesje
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 3 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.3.28779.2020

Abstract

A good cash disbursement system in government agencies has several important benefits, among others, is to make effective the costs incurred by government agencies, prevent the occurrence of misuse, misappropriation and embezzlement of cash and help agencies in predicting the determination of the amount of cash budget that should be available for activities in the coming period. This study aims to determine the cash disbursement system based on Domestic Regulation No. 21 of 2011. The research was conducted at the Manado Regional Research and Development Planning Board. In this study the source of the data used is primary data obtained directly through interviews and the informant used was the chairman of the financial sub-section. The results obtained showed that the accounting information system regarding the cash disbursement system was good, even in its implementation it was in accordance with Domestic Regulation No. 21 of 2011
ANALISIS PENGUKURAN DAN PELAPORAN BIAYA KUALITAS SEBAGAI ALAT PENGENDALIAN BIAYA KUALITAS PADA CV. BLACK CUP INDO UTAMA MANADO Pabusa, Herman; Alexander, Stanly; Maradesa, Djeini
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 3 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.3.28870.2020

Abstract

Quality costs are costs incurred by the company in order to improve product quality which refers to all costs incurred to prevent the occurrence of defective goods or costs that must be incurred due to defective goods. Quality costs can be divided into two groups, namely the first quality costs associated with control activities consisting of prevention costs and valuation costs and the second is costs associated with failure activities consisting of internal failure costs and external failure costs. This study aims to determine the measurement and reporting of quality costs as a quality cost control tool on the CV. Indo Utama Black Cup Manado. The research method used in this thesis research is a descriptive method in which the purpose of each data collected is analyzed then drawn a conclusion and the type of research used is descriptive qualitative. The results obtained that the measurement and reporting of quality costs on the CV. Indo Utama Manado Black Cup has not yet taken cost measurements and has not presented separate quality cost reporting, so it cannot be used as a quality cost control tool.
PENERAPAN AKUNTANSI LINGKUNGAN DALAM HAL PENGELOLAAN LIMBAH PRODUKSI PADA PERUSAHAAN PENGALENGAN IKAN TUNA PT. SAMUDRA MANDIRI SENTOSA BITUNG Anis, Valencia Matthew; Sabijono, Harijanto; Walandouw, Stanley Kho
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 3 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.3.29007.2020

Abstract

The purpose of this study is to investigate how the application of environmental accounting in terms of managing production waste in fish canning companies PT. Samudra Mandiri Sentosa Bitung. This study is qualitative research. This study uses primary data. Primary data were collected by interview. The results of this study are PT. Samudra Mandiri Sentosa has identified, recognize, and measured environmental costs but the company has not made explicit and separate disclosure of environmental cost reports. Stages of treatment of environmental costs are treated as components of production costs, namely direct material costs, direct wage costs, and overhead costs.
EVALUASI PENERAPAN SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA PT. DAYA ANUGRAH MANDIRI Pusung, Brando Nofdi; Saerang, David P.E; Wangkar, Anneke
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 3 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.3.29708.2020

Abstract

Every organization needs an information system to facilitate the activities that have been carried out planned and supervised to control the company's financial cash flow. The purpose of this study is to evaluate the accounting information system for cash receipts and disbursements and observe whether there is synchronization between the system and the existing application. The method used is a descriptive qualitative research method that research begins by collecting and observing all parts in information comes in its entirety and the details are then collaborated to get a result. The results showed that the accounting information system for cash receipts and disbursements at PT. Daya Anugrah Mandiri is quite good, although there are a few mistakes when inputting cash and consumers names, but they can fulfill important elements of the accounting information system that are human resources, equipment, forms or documents, records/notes, procedures, and reports. Cash receipts and disbursements procedures are set up and done best to avoid mistakes that might occur, so until now the accounting information system for cash receipts and disbursements of PT. Daya Anugrah Mandiri can be done effectively.

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