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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 9 Documents
 1 
Search results for , issue "Vol 16, No 1 (2021)" : 9 Documents clear
DAMPAK PENERAPAN TRANSAKSI E-COMMERCE MELALUI PEMUNGUTAN PAJAK PENGHASILAN (PPh) Suprihatin, Neneng Sri; Afriyanti, Mukhlisah
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.1.28829.2021

Abstract

 .This study aims to analyze the implementation of income tax collection (PPh) on e-commerce transactions at KPP Pratama Pandeglang. as well as what obstacles are experienced in implementing Taxation on e-commerce transactions. The study was conducted using descriptive qualitative methods. The population of the study was 180,896, and 60 samples were taken, using the purposive sampling method. Data collected by questionnaire and observation methods, analyzed in detail. The results of the study can be concluded that: 1) Tax collection uses the Self Assessment System method, 2) Constraints in e-commerce tax collection are the e-commerce business people who have not been maximized, socialization has not been done thoroughly and e-commerce transactions that are difficult in the detection of a form of business which has its own problem, namely the difficulty of the government to establish clear and fair tax regulations.
PENGARUH LABA AKUNTANSI, ARUS KAS OPERASI, ARUS KAS INVESTASI, ARUS KAS PENDANAAN, DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM Nursita, Meta
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.1.32435.2021

Abstract

This study aimed to examine the impact of accounting profit, operating cash flows, investment cash flows, financing cash flows and company size to stock returns on manufacturing firms sector for consumption by the corporate listed and registered under the Indonesia Stock Exchange within 2014 - 2016. This study employed Purposive Sampling method with a total of 39 companies taken as the sample in the present study. Data analysis process followed the following steps; descriptive statistical test, multicollinearity test, model fit test, regression model feasibility test, and hypothesis test. Statistical method used is panel data regression analysis. The result showed that accounting profit had partially significant impact on stock return; operating cash flows no had significant impact on stocks return; investment cash flows, and financing cash flows had no significant impact on stock return and company size had significant impact on stocks return. in addition, simultaneously, the results showed that the four aspects examined had statistically significant impact on stock return.
IMPLEMENTASI SAK EMKM DAN KEPATUHAN WAJIB PAJAK PELAKU UMKM DI KOTA MATARAM Setiawati, Elvina
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.1.32906.2021

Abstract

This study aims to examine and analyze the effect of understanding the financial accounting standard for MSMEs (or SAK EMKM) and readiness for implementing it on taxpayer compliance. The data are collected through questionnaires on MSMEs in the Mataram City and analyzed by multiple linear regression. The results show that the understanding of SAK EMKM has a positive and significant effect on taxpayer compliance but the readiness to implement SAK EMKM is insignificant on taxpayer compliance. Basically, MSMEs in Mataram City are quite familiar with SAK EMKM, but due to the lack of human resources in the accounting sector, the implementation of SAK EMKM has not been fully implemented. This of course will give difficulties to the MSMEs in the Mataram City in preparing financial reports so that it will affect the accurate and correct tax calculation. In other words, the tax report is not submitted on time.
EVALUASI PENERAPAN WITHHOLDING TAX SYSTEM TERHADAP PAJAK PENGHASILAN PASAL 21 PADA PEGAWAI TETAP PT TASPEN (PERSERO) KANTOR CABANG MANADO Puapadang, Yohana Regin Seyni; Elim, Inggriani; Pangerapan, Sonny
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.1.35847.2021

Abstract

Taxes are one of the largest sources of revenue in the APBN, so it has a very important role in financing the country. Withholding Tax System is a tax collection system which authorizes of third parties to determine the amount of tax payable by the taxpayer and is responsible for depositing and reporting the tax payable. Income Tax Article 21 is one of tax type that uses the Withholding Tax System. This research was conducted on permanent employees of PT Taspen (Persero) Branch Office Manado. The purpose of this research is to evaluating how the application of Withholding Tax System to Income Tax Article 21 on permanent employees of PT Taspen (Persero) Branch Office Manado is in accordance with Laws Number 36 of 2008 Article 17a, PMK Number 242/PMK.03/2014, and DJP PER-16/PJ/2016 Article 24. The results of this research that has been conducted on permanent employees of PT Taspen (Persero) Branch Office Manado obtained show that the application of the Withholding Tax System in terms of calculation, deduction, deposit and reporting of Income Tax Article 21 on permanent employees of PT Taspen (Persero) Branch Office Manado is in accordance with the current taxation laws.
ANALISIS PENERAPAN TOTAL QUALITY MANAGEMENT (TQM) UNTUK MENINGKATKAN KINERJA MANAJERIAL PADA PT. BUMI SELARAS ASRI (GOLDEN SPRING DAN MEETING POINT) MANADO Hondro, Dione Livia; Budiarso, Novi; Mawikere, Lidia M.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.1.35906.2021

Abstract

TQM is a concept or approach of management accounting in maximizing competitiveness through continuous improvement and involving all levels of organization in the company. Managers have an important role in helping the company achieve its goals. The purpose of this research is to find out and analyze the concept of Total Quality Management and its application in PT. Bumi Selaras Asri Manado in an effort to improve managerial performance. The type of research used is qualitative descriptive. Data collection techniques use observations, interviews and documentation. Based on the results of research conducted showed that PT. Bumi Selaras Asri Manado is very concerned about the quality of both its human resources and the quality of the products produced. The existence of one element of TQM that needs to be improved is education and training, while for other elements have been applied well in the company so as to improve managerial performance in it.
PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH PADA CV. MEILIAN LANCAR MAKMUR Rompas, Debora; Morasa, Jenny; Tangkuman, Steven J.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.1.35837.2021

Abstract

Indonesia has a financial reporting standard called SAK-EMKM (Financial Accounting Standards for Micro, Small and Medium Entities) specifically for MSMEs (Micro, Small and Medium Enterprises) which can be used as a reference in preparing MSME financial reporting which takes effect from January 1, 2018. This study aims to implement the preparation of financial statements based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK-EMKM) at CV. Meilian Lancar Makmur. This study uses a qualitative method with a descriptive approach. Data obtained by making observations, interviews and documentation. The results showed that CV. Meilian Lancar Makmur, financial records are still simple, only in the form of recording cash receipts, cash disbursements and totals. In addition, CV. Meilian Lancar Makmur has not prepared financial reports based on SAK-EMKM due to lack of knowledge and has no background in accounting education. In accordance with the results of research and discussion, the authors apply SAK-EMKM as a basis for preparing financial reports on CV. Meilian Lancar Makmur is in accordance with the applicable SAK-EMKM standards. The financial statements that the authors compile are the Financial Position Report, the Profit and Loss Statement, and the Notes to the Financial Statements.
ANALISIS PENERAPAN SAK EMKM ATAS PERSEDIAAN PADA CV. JAYA MAKMUR Halim, Evelyna Muliadi; Tinangon, Jantje; Pinatik, Sherly
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.1.35909.2021

Abstract

In a merchandising company, inventory is a significant asset, and becoming a more important resource than an asset.  The application of inventory carried out by CV. Jaya Makmur is still not in accordance with SAK EMKM, which is not journalizing the inventory of merchandise. This study aims to determine the recognition & measurement and presentation of merchandise inventory on CV. Jaya Makmur. This research is a type of descriptive qualitative research. The research method used is descriptive method, which describes the research results according to the facts found in the field. The results obtained indicate that the application of SAK EMKM on CV. Jaya Makmur is still not suitable. In recognizing its inventories, the entity recognizes inventories at the value of the purchase transaction, and does not add transportation costs for purchases, returns purchases, and purchase discounts, while in measuring its inventory the entity does not measure inventory based on standard or retail method, and in its presentation does not record/ journalize inventory merchandise.
EVALUASI PENERAPAN METODE TIME AND MATERIAL PRICING DALAM MENENTUKAN HARGA JUAL JASA SERVICE DAN SPAREPART PADA CV PRIMA MOTOR DEALER YAMAHA LUWUK Lalenoh, Marsellino Alexander; Pontoh, Winston; Pusung, Rudy J.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.1.35846.2021

Abstract

The selling price needs to be determined properly in order to be able to cover all costs incurred issued by the company. One way to determine the selling price is to use the method time and material pricing. This study aims to determine the selling price of services service and spareparts better with method, time and material pricing and to know the selling price of such a method by method used CV Prima Motor Luwuk. This type of research is descriptive quantitative, with quantitative analysis method through calculation of method time and material pricing. Based on the research results, CV Prima Motor Luwuk has not used the method time and material pricing. From the results of calculations using the method time and material pricing, it is found that the selling price of services is cheaper, while the selling price of spareparts is more expensive. With this method, the selling price of service and spareparts will be better because it can increase the company's profit.
EVALUASI PENERAPAN METODE TIME AND MATERIAL PRICING DALAM MENENTUKAN HARGA JUAL JASA SERVICE DAN SPAREPART PADA CV PRIMA MOTOR DEALER YAMAHA LUWUK Lalenoh, Marsellino Alexander; Pusung, Rudy J.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.1.36120.2021

Abstract

The selling price needs to be determined properly in order to be able to cover all costs incurred issued by the company. One way to determine the selling price is to use the method time and material pricing. This study aims to determine the selling price of services service and spareparts better with method, time and material pricing and to know the selling price of such a method by method used CV Prima Motor Luwuk. This type of research is descriptive quantitative, with quantitative analysis method through calculation of method time and material pricing. Based on the research results, CV Prima Motor Luwuk has not used the method time and material pricing. From the results of calculations using the method time and material pricing, it is found that the selling price of services is cheaper, while the selling price of spareparts is more expensive. With this method, the selling price of service and spareparts will be better because it can increase the company's profit.

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