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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 10 Documents
 1 
Search results for , issue "Vol 16, No 2 (2021)" : 10 Documents clear
ANALISIS POTENSI DAN REALISASI PENERIMAAN PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH PADA BADAN PENDAPATAN DAERAH KOTA BITUNG Binangga, Victor E.; Morasa, Jenny Morasa; Pinatik, Sherly
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.2.35919.2021

Abstract

Regional Original Income is a reflection of the independence of an area in which there is a Regional Tax and one of them is the hotel tax. This research was conducted to determine the potential and realization of hotel tax revenue on Regional Original Revenue at the Bitung City Regional Revenue Agency. This type of research is qualitative research. The data obtained by using the method of observation, interviews and documentation. The data analysis method used is descriptive analysis method, namely collecting data, analyzing data and drawing conclusions. The results obtained based on the details of the target and realization of Regional Original Revenue in 2017-2020 the percentage of the target and realization of Bitung City's Regional Original Income fluctuated and the largest was in 2019 which was 114.29%. The percentage of the target and realization of the Bitung City hotel tax in 2017 was 96.55%, increased in 2018 by 131.34%, again decreased in 2019 by 118.13% and in 2020 the impact of the Covid-19 pandemic decreased to by 63.07%. Based on the calculation of hotel tax realization data for 2017-2020, the potential hotel tax in Bitung City in 2021 is IDR 781,368,031.00.
ANALISIS DAMPAK COVID-19 TERHADAP KINERJA KEUANGAN PERUSAHAAN RITEL YANG TERDAFTAR DI BURSA EFEK INDONESIA Pratama, Enriko Haris; Pontoh, Winston; Pinatik, Sherly
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.2.35921.2021

Abstract

Thissexplorationnobject is toonoticing  theeeffect offCOVID-19 on the monetary execution of retail organizations recorded on the IDX (Indonesian Stock Exchange), by looking at monetary information prior and then afterward COVID-19, utilizing monetary proportions of productivity which are ROA, ROE, and NPM of recorded retail organizations. quantitative descriptive technique are utilized in this exploration, then, at that point information will be handled utilizing a combined example t-test utilizing the SPSS 25 program. The aftereffects of this examination demonstrate that: (1) Thereeare huge contrasts in the Returnnon Assets of retail organizations recorded on the Indonesia Stock Exchange prior and then afterward COVID-19. This is displayed from the aftereffects of the critical worth which is more modest thann0.05; (2) There is a huge contrast in the Returnnon Equity of retail organizations recorded on the Indonesia Stock Exchange prior and then afterward COVID-19. This is demonstrated by the importance esteem which is more modest thann0.05; (3) There is no critical contrast in the NettProfit Margin of retail organizations recorded in Indonesia Stock Exchange prior and then afterward COVID-19. This is demonstrated by importance esteem bigger thann0.05.
EFEKTIVITAS DAN KONTRIBUSI PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN DI KOTA TIDORE KEPULAUAN Daud, Rahmatia M; Sondakh, Jullie J.; Pangerapan, Sonny
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.2.36238.2021

Abstract

Local revenue (PAD) is an important indicator that is considered as the level of independence of local governments in managing their regional finances. In order to increase the local revenue, the local government must be biased in obtaining sources that can generate income in its area which is potential for taxes and levies. The purpose of this study, to determine the effectiveness and contribution to the Original Revenue in Manado City. The analytical method used is descriptive qualitative, namely analyzing the level of effectiveness and contribution of the hotel tax realization data in the Manado City. The results showed that the effectiveness of Hotel Tax in 2013 until 2017 increased. The highest effectiveness is in 2017 with a percentage of 127.51% and is included in very effective criteria, and the Hotel Tax Contribution from 2013 to 2017 goes into very few criteria. Unfortunately on 2019 it decreased to 94,81%. And that included in the lowest criterion number is in 2015 with a percentage of 6.28%. It because there is still a lack of awareness of taxpayers in paying taxes. We can see the ascent took place in the years 2018-2019 where the hotel tax contributed quite well with a percentage of 10.39% (2018) and 10.29% in 2019. Therefore, there is a need for socialization or seminar for taxpayers. If it is still infringing, it should be penalized for taxpayers who are late paying taxes.
PENERAPAN COST-VOLUME-PROFIT ANALYSIS UNTUK PERENCANAAN LABA PADA CV VEREL TRI PUTRA MANDIRI MANADO Pangemanan, Melisa Veronica; Morasa, Jenny; Tirayoh, Victorina Z.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.2.36262.2021

Abstract

The company is one of the supporting aspects of a country's economy. Good planning in the company can help companies to achieve company goals. CV Verel Tri Putra Mandiri is a company engaged in the culinary field, namely producing bread as a product of this company. CV Verel Tri Putra Mandiri until now has not used any analytical tools to be used as a reference in profit planning. The research objective is to implement profit planning using the Cost-Volume-Profit (CVP) method. This type of research uses descriptive qualitative research obtained by direct observation and interviews. The data analysis method carried out in this study passed through 4 (four) stages, namely knowing, break event point, contribution margin, margin of safety and operating leverage. The research results of CV Verel Tri Putra Mandiri experienced a decrease in income and profit in 2020 compared to 2019. Where income decreased by 55.69% or Rp. 63.595.000,-. And a profit of 25.76% or Rp. 36.673.1010,-. which causes a decrease in the contribution margin, margin of safety and an increase in the company's break-even point. This is due to the Covid-19 pandemic and the implementation of the Community Activity Border (PPKM).
EVALUASI PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN 24 IMBALAN KERJA PADA PT. DOS NI ROHA MANADO Sulangi, Pricilia; Karamoy, Herman
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.2.36240.2021

Abstract

Employee Benefits are all forms of compensation provided by the entity in exchange for services rendered by employees, including directors and management. There are 4 types of employee benefits, namely short-term employee benefits, other long-term employee benefits, post-employment benefits, and severance pay. Employee benefits are regulated in the Statement of Financial Accounting Standards (PSAK) 24 Employee Benefits. The purpose of this study is to evaluate the application of employee benefits at PT. Dos Ni Roha Manado in accordance with the provisions of PSAK 24 Employee Benefits. This study uses qualitative analysis methods and research data obtained through interviews. The results of this study indicate the employee benefits applied by PT. Dos Ni Roha Manado is a short term employee benefit. Recognition, measurement and presentation of short-term employee benefits in accordance with PSAK 24.
EVALUASI PENERAPAN SISTEM PENGENDALIAN MANAJEMEN DALAM MENINGKATKAN KINERJA PERUSAHAAN PADA PT JAYA BITUNG MANDIRI Rotinsulu, Shintya Ulfa; Runtu, Treesje; Mintalangi, Syermi S.E
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.2.36241.2021

Abstract

A management control system is a system used to encourage members to implement each strategy effectively and efficiently to achieve company goals. The purpose of this study was to determine how the application of management control systems in improving company performance at PT Jaya Bitung Mandiri. The data analysis method used is qualitative research with a descriptive approach. The results showed that the management control system at PT Jaya Bitung Mandiri was running well. This is evidenced by indicators of organizing, policies, planning, recording or accounting, reporting, that have been running quite effectively and are able to improve company performance as assessed by the company's revenue and net profit which has increased over the past 3 years. . As a matter of consideration, companies should pay more attention to unfulfilled factors in the management control system so that company management will be more effective and efficient.
PENGARUH EXCHANGE RATE, TUNNELING INCENTIVE DAN TAX PLANNING TERHADAP KEPUTUSAN TRANSFER PRICING (STUDI DI BEBERAPA SEKTOR PADA BURSA EFEK INDONESIA 2017-2019) Widiana, I Gusti A.E; Sondakh, Jullie j.; Wangkar, Anneke
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.2.36329.2021

Abstract

Globalization makes national barriers no longer visible. Many companies are moving their companies to Indonesia as a result of globalization. When a company establishes a company in Indonesia, the company must pay taxes. Taxes are a burden for companies, so companies tend to avoid taxes through transfer pricing. Many factors influence transfer pricing decisions. These factors are exchange rate, tunneling incentive, and tax planning. This study aims to determine the effect of exchange rate, tunneling incentive, and tax planning on transfer pricing decisions. The analytical method used in this research is a quantitative analysis technique method with multiple regression analysis which aims to see the effect of the independent variable on the dependent variable and the type of research used is descriptive quantitative. The results of the study show that the exchange rate has no effect on transfer pricing decisions, tunneling incentive and tax planning have effect on transfer pricing decisions.
EVALUASI PENERAPAN SISTEM E-FAKTUR 3.0 DALAM MELAPORKAN SPT MASA PPN PADA CV. MAYIBA AGUNG MANDIRI KOTA SORONG-PAPUA BARAT Sahetapy, Tirsha Cindy; Runtu, Treesje; Tangkuman, Steven J.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.2.36242.2021

Abstract

E-Faktur version 3.0 is one of the efforts to improve the tax administration system which aims to improve taxpayer compliance in paying taxes but also to create security and convenience in the tax administration process, especially Value Added Tax. This study aims to determine the application of the e-Faktur 3.0 system in reporting the VAT period SPT and to determine the reporting of the VAT period SPT before and after implementing the 3.0 e-Faktur system on CV. Mayiba Agung Mandiri, Sorong City, West Papua. The analytical method used in this research is descriptive analysis method. The results of the study stated that CV. Mayiba Agung Mandiri has implemented e-Faktur 3.0 in reporting the VAT period SPT, where the results are more effective because it is simple and short when compared to the previous version of e-Faktur. In addition, in the application of e-Faktur 3.0, the Input Tax Invoice has not been fully carried out by CV. Mayiba Agung Mandiri, because of the small purchase value and transaction made with non-PKP.
ANALISIS PENERAPAN SISTEM PENGENDALIAN MANAJEMEN DENGAN MODEL FOUR LEVERS OF CONTROL PADA PT TASPEN (PERSERO) KANTOR CABANG MANADO Siwu, Sweetly; Saerang, David; Tirayoh, Victorina
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.2.35965.2021

Abstract

Management Control System is a system used by a company to control the implementation of the planned strategy so that the company's goals can be achieved properly. Facing an increasingly competitive situation, a company needs a control system model that can ensure that the company's activities remain under control without preventing employees from innovating and being creative. The aim of this research is to know the implementation of management control system with four levers of control model at PT Taspen (Persero) Manado Branch Office. The research method used is descriptive qualitative method, while the data collection method is done through interviews, documentation and observation. The results of the study indicate that the implementation of the management control system has been running well because it has fulfilled the elements of the four levers of control.
ANALISIS SISTEM PERENCANAAN DAN PENGADAAN ASET TETAP PADA PENGADILAN NEGERI AMURANG Tamigau, Marilin I.; Tinangon, Jantje J.; Afandi, Dhullo
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.2.36244.2021

Abstract

The process of procuring goods/services must have procurement guidelines or principles in accordance with the provisions, namely efficient, effective, transparent, open, competitive, fair or non-discriminatory and accountable. The research objective was to analyze whether the planning and procurement of fixed assets at the Amurang District Court were in accordance with the prevailing regulations. The method used in this research is qualitative with a descriptive approach. The results showed that fixed asset planning at the Amurang District Court was carried out based on the applicable regulations and was in accordance with the Minister of Finance Regulation number 150/PMK.06/2014 and the procurement of fixed assets at the Amurang District Court is carried out based on the applicable regulations and is in accordance with Presidential Regulation Number 16 of 2018 concerning Government Procurement of Goods/Services. Reviewed using the COSO (The Commite Of Sponsoring Organitation Of Treadway Commission) analysis tool, the results of research for the planning and procurement of fixed assets within the Amurang District Court are adequate, however, in the risk assessment, there is a problem of lack of understanding from employees and providers of fixed assets.

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