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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 10 Documents
 1 
Search results for , issue "Vol 16, No 3 (2021)" : 10 Documents clear
ANALISIS PENGELOLAAN ASET TETAP PADA KANWIL BADAN PERTANAHAN NASIONAL PROVINSI SULAWESI UTARA Tompodung, Graciela; Sondakh, Jullie J.; Kalalo, Meily
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 3 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.3.36333.2021

Abstract

Fixed assets are one of the important elements for carrying out the operational activities of an organization or government. Therefore, fixed assets must be managed properly. Reliability of fixed asset management, especially management in order to the recognition, measurement and disclosure of fixed assets will also have an effect on the quality of the resulting financial statements. The aim of this research was to determine the suitability of fixed asset management at the Regional Office of the National Land Agency of North Sulawesi Province with the Statement of Government Accounting Standards 07. The results obtained were that the Regional Office of the National Land Agency of North Sulawesi Province had implemented fixed asset management activities in accordance with the Standard Statement Government Accounting 07. However, there is still a lack of information regarding depreciation of fixed assets that has not been disclosed in the financial statements. The Regional Office of the National Land Agency of North Sulawesi Province was expected to improve disclosures about these fixed assets.
PENERAPAN BALANCED SCORECARD SEBAGAI ALAT PENGUKURAN KINERJA PADA PT. HASJRAT ABADI CABANG DIPONEGORO PALU Evan, Ariel; Sondakh, Jullie J.; Pusung, Rudy J.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 3 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.3.36376.2021

Abstract

PT. Hasjrat Abadi Diponegoro Palu Branch, has business activities that focus on selling Toyota four-wheeled vehicles and spare parts related to Toyota. This study aims to determine the performance of PT. Hasjrat Abadi Diponegoro Palu Branch by looking at every perspective on the Balanced Scorecard, such as financial perspective, customer perspective, internal business process perspective and learning and growth perspective. The data analysis method used is descriptive qualitative method. The results showed that the financial perspective has increased year by year. The customer perspective shows the company is able to acquire and retain customers, and handle incoming complaints. From the perspective of internal business processes, the company has already performed after-sales services to meet customer needs. From the perspective of learning and growth, the company has not been able to retain its employees, lack of employee training but employee performance is good because there is an increase in employee productivity each year.
EVALUASI PENERAPAN PERHITUNGAN, PENETAPAN DAN PEMBAYARAN PAJAK AIR PERMUKAAN PADA PT AIR MANADO Ropah, Tania; Alexander, Stanly W.; Mintalangi, Syermi S.E
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 3 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.3.36334.2021

Abstract

Surface water tax is a tax that is included in the authority of the local government which is one of the contributions to increase the Local Native Income (PAD) and collected by the level 1 (one) government or the provincial government. This study aims to evaluate the application of calculation, determination and payment of surface water tax by PT Air Manado. The analysis method used in this study is a descriptive analysis method whose method of data collection is through interviews and documentation. The results showed that the calculation and determination of the company's surface water tax has been applied in accordance with the current Tax Regulation, but the company is not yet fully in accordance with the applicable Regional Regulations because in the payment of surface water tax PT Air Manado still has arrears of surface water tax payments.
ANALISIS BIAYA DIFERENSIAL DAN OPPORTUNITY COST DALAM PENGAMBILAN KEPUTUSAN MENJUAL ATAU MEMPROSES LEBIH LANJUT PADA PT. FORTUNA INTI ALAM Pessak, Gabriel V.; Alexander, Stanly W.; Pusung, Rudy J.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 3 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.3.36377.2021

Abstract

Companies need to make the right decisions in irder to achieve company goals. Decision making is certainly not an easy thing, because decision making will affect the performance of the company. Differential Cost and also opportunity cost are alternatives that companies can uses to make decisions where this analysis is used to obtain information on how much profit will be obtained if making decisions among the available alternatives. The purpose of this study is that management can make the right decisions between selling directly or processing it further using quantitative descriptive methods. The result obtained from the analysis using differential cost and also opportunity cost are better if PT. Fortuna Inti Alam further processes coffee beans into ground coffee. Because ground coffee has a higher selling price and PT. Fortuna Inti Alam will get a bigger profit.
PERLAKUAN AKUNTANSI ASET TETAP BERDASARKAN PSAK NO. 16 PADA PT HASJRAT ABADI MANADO Akuba, Rizky Alvianto; Pusung, Rudy J.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 3 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.3.36340.2021

Abstract

Fixed assets are part of the assets owned by the company to be used in the company's operations where the value will continue to decline due to the use of these fixed assets, except for land. This study aims to determine whether the accounting treatment starting from the recognition, depreciation, derecognition, and disclosure of fixed assets of PT Hasjrat Abadi Manado is in accordance with PSAK No. 16. The analytical method used is descriptive method with data collection techniques in the form of interviews to obtain data in the form of the application of fixed assets. The results showed that the fixed asset accounting treatment applied by PT Hasjrat Abadi Manado was still not in accordance with PSAK No. 16.
ANALISIS KINERJA KEUANGAN MENGGUNAKAN ECONOMIC VALUE ADDED, MAKRET VALUE ADDED DAN FINANCIAL VALUE ADDED PADA PERUSAHAAN MAKANAN DAN MINUMAN DI INDEKS KOMPAS100 BEI PERIODE 2018-2020 Paledung, Marannu; Karamoy, Herman; Tirayoh, Victorina Z.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 3 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.3.36339.2021

Abstract

Economic Value Added (EVA), Market Value Added (MVA), and Financial Value Added (FVA) are methods of analyzing financial performance based on value added. The purpose of this study is to analyze the financial performance of food and beverages companies listed in Indeks Kompas100 IDX during 2018-2020. The research method used is qualitative descriptive. The sampling technique used in this study is purposive sampling. A total of six food and beverages companies were used as sample. The result of the study indicates that with the use of EVA method, the companies get negative EVA result (EVA < 0). Only PT Sariguna Primatirta Tbk gets a positive EVA result (EVA > 0) from 2018-2020. Furthermore, with the use of MVA method, all the companies get positive MVA result (MVA >0). With the use of FVA method, all the companies also get positive FVA result (FVA > 0).
ANALISIS ALOKASI BIAYA BERSAMA UNTUK PENENTUAN HARGA POKOK PRODUKSI PADA LIDYA CAKE AND BAKERY MANADO Sepang, Gloria; Ilat, Ventje; Maradesa, Djeini
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 3 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.3.36387.2021

Abstract

Micro, Small and Medium Enterprises (MSMEs) is a type of business that is classified as simple. However, MSMEs must also pay attention to the amount of cost incurred to produce a product that is useful for determining the cost of production. Joint costs are costs incurred from the time the raw materials are first processed until the various products can be identified. This study aims to determine the calculation of the cost of goods manufactured by Lidya Cake And Bakery and analyze the calculation of the cost of production using the joint cost allocation method and then compare the calculation of the cost of production carried out by Lidya Cake And Bakery with calculations using the joint cost allocation method. Lidya Cake And Bakery is a cake shop business where bread products are the main product and are sold in several flavors. The type of research used is descriptive qualitative. The method of data collection is by conducting observations, interviews, and documentation. The results showed that the calculation of the cost of production with the allocation of joint costs obtained lower results than the calculations carried out by Lidya Cake And Bakery.
EVALUASI PENERAPAN PERNYATAAN STANDAR AKUNTANSI PEMERINTAHAN (PSAP) NOMOR 05 TENTANG AKUNTANSI PERSEDIAAN PADA DINAS PERINDUSTRIAN DAN PERDAGANGAN DAERAH PROVINSI SULAWESI UTARA Ismail, Yulinar Mulyani; Karamoy, Herman; Pusung, Rudy J.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 3 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.3.36374.2021

Abstract

Inventory is one of the current assets in the form of goods or equipment owned by a government agency to be used in supporting government administration activities and is intended to be sold and/or delivered as a service to the community. The purpose of this study was to determine whether the application of inventory accounting applied by the Regional Industry and Trade Office of North Sulawesi Province was in accordance with the Statement of Government Accounting Standards Number 05 (PSAP 05). This study uses a comparative qualitative descriptive method and research data obtained through interviews and documentation. The results showed that the inventory accounting at the Regional Industry and Trade Office of North Sulawesi Province was in accordance with PSAP No. 05. For Financial Reports and so on, the Regional Industry and Trade Office of North Sulawesi Province must always effective and the resulting financial reports can be presented appropriately to interested parties.
EVALUASI PENERAPAN BELANJA MODAL BERDASARKAN PERATURAN PEMERINTAH NO. 12 TAHUN 2019 DI KANTOR DINAS KEPENDUDUKAN DAN PENCATATAN SIPIL KABUPATEN MINAHASA Tendean, Lanny; Tinangon, Jantje J.; Datu, Christian V.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 3 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.3.36332.2021

Abstract

ABSTRACTCapital expenditure is one type of regional expenditure that is arranged in the district/city APBD. According to Government Regulation Number 12 of 2019, capital expenditure is a budget expenditure for the acquisition of fixed assets and other assets that provide benefits for more than 1 (one) accounting period. The types of capital expenditures in question are land expenditures; shopping for equipment and machinery; building and building expenditures; road, irrigation and network spending; expenditure on other fixed assets; and other asset purchases. This study aims to determine whether the application of capital expenditure in the Department of Population and Civil Registration of Minahasa Regency is in accordance with Government Regulation Number 12 of 2019. This type of research is descriptive qualitative. Data collection techniques with document studies and interviews. Data analysis is done by reducing, presenting, verifying, and analyzing. The results showed that the implementation of capital expenditure at the Department of Population and Civil Registration of Minahasa Regency was in accordance with Government Regulation No. 12 of 2019. It is recommended that there should be smoother coordination between the agency and the TPAD so that later there will be no difference between the proposed RKA and the realization of the DPA.
ANALISIS ECONOMIC VALUE ADDED DAN MARKET VALUE ADDED UNTUK MENGUKUR KINERJA KEUNGAN PADA PT INTEGRA INDOCABINET TBK PERIODE 2017-2019 Sitanggang, Novelina Asriani; Nango, Grace B; Pangerapan, Sonny
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 3 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.3.36375.2021

Abstract

Financial performance measurement functions as a consideration tool for kreditor and investor in giving loan or investment for the company. Until now the financial ratio analysis is still popular to measure the financial performance of a company. However, financial ratio analysis has a limitation which is it does not consider the company capital expense. Economic Value Added (EVA) is a tool to measure financial performance based on the economic value added with considering the interest of the investor by counting the capital expense. Market Value Added (MVA) is a tool to measure financial performance by measuring the company ability in increasing wealth for the stakeholders. This research used qualitative descriptive method. The result showed that PT Integra Indocabinet Tbk had shown bad financial performance in 2017-2019 period projected by EVA because the company could not produce an economic value added (EVA<0), meanwhile based on MVA the company had shown good financial performance by increasing wealth for the stakeholder (MVA>0).

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