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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 5 Documents
 1 
Search results for , issue "Vol 15, No 4 (2020)" : 5 Documents clear
EVALUASI SISTEM PENGENDALIAN INTERN PEMERINTAH ATAS PELAYANAN PERIZINAN PADA DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU DAERAH PROVINSI SULAWESI UTARA Rahman, Magfirah; Nangoi, Grace B.; Walandouw, Stanley Kho
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 4 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.4.30776.2020

Abstract

Government in carry out public services such as licensing service or other services not escape the chances of risks, such as fraud and maladministration, then to minimize this risks, it takes an integral system that can control the implementation of service. Government Internal Control System (GICS) implementation whole in the central government and local government. GICS has an important role in the implementation of services by government agencies. The purpose of research was to evaluate internal control on licensing service in the Investment and One Stop Integrated Service Office of North Sulawesi based of Government Regulation Number 60 of 2008 regarding Government Internal Control System (GICS) consists of five components; control environment, risk assessment, control activities, information and communication and monitoring activities. The type of research used qualitative descriptive method. Data were collected by observation, interviews and documentation. The results showed that component of control activities which is physical asset was not in accordance with Government Regulation Number 60 of 2008, this difference because the security of assets was not running well. For other components, such as control environment, risk assessment, information and communication and monitoring activities, evaluation results indicate it was in accordance with Government Regulation Number 60 of 2008.
PENDAPATAN ASLI DAERAH (PAD): PAJAK DAERAH DAN RETRIBUSI DAERAH DI KABUPATEN BANGGAI LAUT Syamsul, Syamsul; Irma, Irma
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 4 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.4.30137.2020

Abstract

This study aims to determine and analyze the level of effectiveness of revenue, growth, and contribution of the main components of local own income (PAD), namely local taxes and retribution. This research was conducted at the Department of Income Management of Finance and Assets (DPPKA) Banggai Laut County. Descriptive analysis shows the majority of the effectiveness of local taxes and retribution is very high and is included in the very effective criteria. Unfortunately, the growth of these types of local taxes and retribution is still considered unsuccessful. Meanwhile, the level of contribution of the types of local taxes and retribution is classified as very poor. In addition, the analysis also informs that several types of local taxes and retribution are included in the prime qualifications.
EVALUASI PENERAPAN SISTEM INFORMASI AKUNTANSI PENJUALAN KREDIT PADA PT. JUMBO POWER INTERNATIONAL Viktorina, Kintan; Sabijono, Harijanto; Pinatik, Sherly
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 4 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.4.30775.2020

Abstract

Credit sales accounting information system involves several sections that handle the field of sales. Such as sales, credit, warehouse, shipping, billing and accounting. If every part does not work properly in accordance with the prevailing system, then it tends to make mistakes, both the sale and recording activities. This study aims to evaluate the application of credit sales accounting information systems at PT. Jumbo Power International is in accordance with the concept or not. The analytical method used in this thesis research is a descriptive method in which the purpose of each data collected is analyzed and drawn a conclusion. The research results obtained that the accounting information system for credit sales at PT. Jumbo Power International is in accordance with the concepts that form the basis of comparison, although there are still multiple tasks.
PENGARUH INFLASI DAN KURS TERHADAP HARGA SAHAM DI INDUSTRI DASAR DAN KIMIA Efriyenty, Dian
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 4 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.4.31601.2020

Abstract

The higher the stock price, the financial condition of the company will look more stable and stronger, while when the stock price of a company decreases, the financial condition of the company will look unstable and weaker. The population taken from industrial and chemical manufacturing companies in the 2015-2019 period was 74 companies. The sample collection technique uses the purposive sampling method. The sample used in this study was 18 companies. The results of the study using the t test showed that partially inflation positively did not have a significant effect on stock prices while and exchange rates positively did have a significant effect on stock price.
PERAN AUDITOR INTERNAL DALAM MEWUJUDKAN KEPATUHAN ORGANISASI PERANGKAT DAERAH (OPD) DI BIDANG PENATAUSAHAAN KEUANGAN PADA KANTOR INSPEKTORAT KABUPATEN MINAHASA UTARA Anjali, Andini; Morasa, Jenny; Walandouw, Stanley Kho
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 4 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.4.30283.2020

Abstract

The role of internal audit in this case is that government internal auditors play an important role in the government system, namely as a supervisory function where the internal auditors are given the responsibility of examining, evaluating and carrying out the supervisory function. This study aims to determine the role of the Inspectorate as an internal government auditor in realizing the compliance of Regional Apparatus Organizations (OPD) in the field of financial administration. Data collection techniques using interviews and documentation. Based on the research results, it is known that the Inspectorate of North Minahasa Regency as the government's internal auditor has a very important role in supervising the financial administration sector. This is evidenced by the implementation of the supervisory function in internal audit, namely planning the supervision program, formulating policies and monitoring facilities as well as examining, investigating, testing and evaluating the supervisory duties as well as monitoring performance and finance by the Regional Apparatus Organization (OPD) in North Minahasa Regency. Apart from overseeing and examining the government internal auditors also play a role in detecting fraud.

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