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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 4 (2021)" : 10 Documents clear
PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PENILAIAN KINERJA PUSAT BIAYA PADA HOTEL SUTANRAJA AMURANG Lopez, Paula da; Alexander, Stanly W.; Latjandu, Lady D.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 4 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.4.36815.2021

Abstract

The succsess of a company can be measured through how management can design the right strategy as well as the implementation in the field to obtain the result. The use of responsibility accounting in a company can help in achieving this goal. Research conducted at Hotel Sutanraja Amurang with descriptive qualitative methods shows that this hotel has implemented responsibility accounting but has not been maximized, seen from the organizational structure, budget planning, account code classification, and accounting reporting. However, the classificitation of controlloed costs has not been included in the accountability report and there is no account code for this cost classification. The performance of the cost center at  the Hotel Sutanraja Amurang has been considered quite good because it has acted in the planning process, as well as controlling the costs incurred
PENGARUH PENGALAMAN KERJA, KOMPETENSI, DAN INDEPENDENSI TERHADAP KUALITAS AUDIT PADA INSPEKTORAT KOTA GORONTALO Limonu, Abdul Aziz; Kalangi, Lintje; Afandi, Dhullo
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 4 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.4.37501.2021

Abstract

This study aims to determine the effect of: (1) Work Experience on Audit Quality at the Gorontalo City Inspectorate, (2) Competence on Audit Quality at the Gorontalo City Inspectorate, (3) Independence on Audit Quality at the Gorontalo City Inspectorate, (4) Work Experience , Competence, and Independence on Audit Quality simultaneously. This research was conducted at the Gorontalo City Inspectorate. The population used in this study is internal auditors at the Gorontalo City Inspectorate, with the sampling technique using the census method. Data collection techniques were carried out using a questionnaire. Test the quality of the data using validity and reliability tests. Classical assumption test using normality test, multicollinearity test, and heteroscedasticity test. The data analysis technique used multiple linear regression analysis. The results showed that work experience partially had a significant positive effect on audit quality, competence partially had a significant positive effect on audit quality, and independence partially had a significant positive effect audit quality. Work experience, competence, and independence simultaneously have a positive and significant effect on audit quality.
ANALISIS PERBANDINGAN PENDAPATAN USAHA KOPRA PUTIH DENGAN MENGGUNAKAN PENGOLAHAN OVEN DAN SOLAR DRYER DOME DI UMKM JR AGRO INDONESIA Lawani, Pamela; Pangemanan, Sifrid S.; Kalalo, Meily Y. B.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 4 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.4.37144.2021

Abstract

White copra is dried fruit flesh through a drying process using a dryer so that the quality of the copra is better, the water content is small and clean. White copra is processed using two processes, namely oven processing and solar dryer dome. This study aims to analyze the comparison of white copra business income by using oven processing and solar dryer dome at JR Agro Indonesia. The data analysis method used is high and low Points, income analysis and R/C ratio. The results showed that the total production cost of processing the oven was Rp. 184,561,202 while the total production cost of processing the solar dryer dome was Rp. 189.991,500. Total revenue from oven processing is Rp. 240,000,000 then total revenue from solar dryer dome processing is Rp. 240,000,000 and income received using oven processing is Rp. 55,438,798 while income received using solar dryer dome processing is Rp. 50,008,500. it can be concluded that there is a comparison of the income received between the processing of the oven and the solar dryer dome. The results of the analysis of the cost efficiency of processing white copra using oven processing are 1.30 while the processing of solar dryer dome is 1.26. This means that white copra business using oven processing and solar dryer dome is cost efficient and feasible to run because the results are more than 1.
ANALISIS PENERIMAAN PAJAK SEBELUM DAN SESUDAH ADANYA INSENTIF PAJAK BAGI WAJIB PAJAK YANG TERDAMPAK COVID-19 SELAMA MASA PANDEMI PADA KPP PRATAMA MANADO Wantasen, Meidiansjah Azhar; Sondakh, Jullie J.; Suwetja, I Gede
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 4 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.4.37587.2021

Abstract

Tax revenues is expected to increase from year to year. In addition to the amount that consistently increases every year, taxes are also the largest source of state revenue. Therefore, it is important for taxpayers to always collect and deposit taxes into the state treasury in accordance with the provisions of the applicable minister of finance regulation plus incentives provided by the government as a from response to the Covid-19 pandemic. The researcher used qualitative descriptive method which aims to draw a conclusion from the data that has been collected. The results obtained that tax revenue at the Manado Tax Office decreased by 24% compared to the period before the tax incentive, and it was found that 1.570 taxpayers were applying for tax incentives and 227.882 taxpayers had been registered as recipients of tax incentives for the period from April to July 2020.
EVALUASI PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN NOMOR 72 PADA PT. BUMI SELARAS ASRI MANADO Taminggu, Grace Noviyanti; Kalangi, Lintje; Afandi, Dhullo
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 4 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.4.37178.2021

Abstract

All companies, whether engaged in trading, services and the real estate industry, must recognize, measure, present and disclose their income in accordance with applicable accounting standards, namely based on Financial Accounting Standards72, so that the information presented in the financial statements is evident and accurate. This research aims to evaluate the implementation of Financial Accounting Standards72 accounting treatment at PT. Bumi Selaras Asri Manado. This type of research is descriptive qualitative research with the aim of describing in writing the data from interviews and documentation. The results obtained indicate that PT. Bumi Selaras Asri Manado in the application of the recognition, measurement, and presentation of its income is in accordance with Financial Accounting Standards Number 72, but in its disclosure it is not fully in accordance with Financial Accounting Standards 72 because the company in its financial statements and notes to financial statements only discloses part of the quantitative information and does not disclose qualitative information. So that there is some information that is not disclosed in the financial statements, such as the separation of revenue based on category that describes how the amount, timing, and uncertainty and cash flows determined by economic factors, and information regarding performance obligations, including information about when the company will recognize sales and information about when payments are due.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN INDEKS LQ-45 DENGAN PERUSAHAAN INDEKS HIGH DIVIDEND 20 DALAM PENENTUAN KEBIJAKAN DIVIDEN PADA SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. Rambi, Riena Millenia Mahdalena; Tinangon, Jantje J.; Datu, Christian
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 4 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.4.38168.2021

Abstract

Financial performance is one of the company’s considerations in determining dividend policy, affected by the opinions and assessments of investors as an external funding source. The purpose of this study is to determine the difference in financial performance using financial ratios, between LQ-45 index and High Dividend 20 index of the Infrastructure sector. This study uses a comparative quantitative approach. The analytical technique used in this study is two-average difference test (independent sample t-test). Based on criteria, there are 7 infrastructure sector companies listed in LQ-45 index and High Dividend 20 index. The results of the study prove that there are significant differences in financial ratios of DER, ROA, NPM, and DPR, while for CR and TATO ratios it is found that there is no significant difference between the two indices in 2017-2019. The analysis conducted shows that the infrastructure sector listed in High Dividend 20 index have better financial performance seen from DER, TATO, ROA, NPM, and DPR ratio, and infrastructure sector companies listed in LQ-45 index have a good performance in terms of CR ratios.
ANALISIS PENGENDALIAN PIUTANG UNTUK MEMINIMALKAN RESIKO PIUTANG TAK TERTAGIH PADA PT SAMUDERA MANDIRI SENTOSA Aimbu, Gitania; Karamoy, Herman; Tangkuman, Steven J.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 4 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.4.37263.2021

Abstract

Receivables are one of the current assets owned by a company as a result of a credit sale made by the company. However, the existence of receivables owned by a company will cause a risk of bad debts. At PT Samudera Mandiri Sentosa itself also has uncollectible accounts due to the ineffective control of accounts receivable carrid out by the management department. The purpose of this research is to know how to control accounts receivable to minimize the risk of bad debts at PT Samudera Mandiri Sentosa. This research use descriptive qualitative research in which the authors analyze accounts receivable data and provide a detailed description of the research results. The data source of this writing comes from interviewes and observations conducted at PT Samudera Mandiri Sentosa. Based on the analysis of accounts receivable from the last three years (2018-2020) the percentage of uncollectible accounts has increased due to human errors and system errors that have occured within the company, therefore it is necessary to improve the receivables control strategy. The results of the research obtained after implementing in control strateges, namely uncollectible accounts have decreased.
PERBANDINGAN ECONOMIC VALUE ADDED (EVA) DAN RASIO PROFITABILITAS DALAM PENGUKURAN KINERJA KEUANGAN PT TELKOM INDONESIA TBK PERIODE 2017-2019 Tambunan, Aprinalda F.; Ilat, Ventje; Pangerapan, Sonny
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 4 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.4.37177.2021

Abstract

Financial performance measurement is the process of recording and assessing the company’s achievements in managing finances according to the predetermined goals and standards. This study aims to determine and compare the financial performance of PT Telkom Indonesia Tbk for the 2017-2019 period measured by the economic value added method and profitability ratio. The research method used descriptive qualitative. The method of data analysis used descriptive analysis, done by collecting data, analyzed and then drawn a conclusion. The result showed that the financial performance of PT Telkom Indonesia Tbk in the period 2017-2018 measured by the economic value added method are not good because EVA has negative value (EVA < 0), but in the period 2019 the company’s financial performance is in good condition because EVA has positive value (EVA > 0), meanwhile using the overall profitability ratio is quite good, because the percentage of the profitability ratio is positive which means that the company is still able to generate profit. The comparison of the two methods shows that there are differences in the measurement of financial performance because the economic value added takes into account the cost of capital, while the profitability ratio only focuses on assesing the company’s ability to create profits without taking into account the cost of capital.
PENGARUH KESADARAN WAJIB PAJAK DAN PENGETAHUAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (PBB) DI KECAMATAN BATHIN SOLAPAN KOTA DURI, RIAU Maharaja, Elvin Febrianto; Elim, Inggriani; Suwetja, I Gede
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 4 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.4.36584.2021

Abstract

Tax is an obligation that must be paid by individuals to the state concerned in the law without getting direct payment, used for financing and state development and for national peace. This study aims to examine the effect of taxpayer awareness, and taxpayer knowledge, on taxpayer compliance in paying land and building taxes. The researcher used quantitative descriptive method. The data obtained in the form of primary data using a questionnaire. The statistical technique used is multiple regression analysis. The results show that partially; taxpayer awareness does not significantly affect taxpayer compliance, taxpayer knowledge significantly affects taxpayer compliance, Simultaneously; taxpayer awareness and taxpayer knowledge significantly affect taxpayer compliance.
PENGARUH AGENCY COST TERHADAP NILAI PERUSAHAAN PADA SUBSEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020 Nurmalasari, Pratiwi; Maradesa, Djeini
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 4 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.4.37180.2021

Abstract

Competition between companies that are very tight in this modern era requires every company to maximize the value of the company so that the company is able to keep up with changes in order to survive in running the business. The purpose of this study is to determine the effect of agency costs on firm value in the property and real estate sub-sectors listed on the Indonesia Stock Exchange for the 2016-2020 period. This study uses a quantitative approach. The sampling method used is the purposive sampling method. The research sample used was 120 property and real estate companies listed on the IDX. The analytical tool used is simple linear regression. The results show that agency costs have no effect on firm value. which means that partially there is no significant effect between agency costs on firm value in the property and real estate sub-sectors listed on the Indonesia Stock Exchange for the 2016-2020 period.

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