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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 33 Documents
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Search results for , issue "Vol 9, No 1 (2014)" : 33 Documents clear
Going Concern Vol. 9 No. 1 Maret 2014 Concern, Going
JURNAL RISET AKUNTANSI GOING CONCERN Vol 9, No 1 (2014): Going Concern Vol. 9 No. 1 Maret 2014
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Going Concern Vol. 9 No. 1 Maret 2014
PENGARUH PENGETAHUAN WAJIB PAJAK BADAN TERHADAP PENERIMAAN PAJAK PENGHASILAN (PPh) BADAN PADA KANTOR PELAYANAN PAJAK PRATAMA MANADO Nangka, Yubilly M.G.R; Sabijono, Harijanto; Tangkuman, Steven
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 1 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.1.25214.2014

Abstract

Tax is a source of domestic financing that is in need to run the national development. This study was conducted aimed to determine the effect of knowledge of the corporate taxpayers for income tax at Manado Small Taxpayer Office. The method of data analysis used in this study is that a simple linear regression to determine the effect of independent variables on the dependent variable. Based on the research results, it can be concluded that the taxpayer knowledge had no significant effect on corporate income tax revenues.
PENERAPAN VALUE FOR MONEY UNTUK MENILAI KINERJA DINAS PERKEBUNAN PROVINSI SULAWESI UTARA Karwur, Andre Hendry; Ilat, Ventje; Pinatik, Sherly
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 1 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.1.25200.2014

Abstract

The Plantation is one of the basic needs supporting of human. Plantation development in North Sulawesi implemented with resource management and maintenance. So with this duties and responsibilities by the government, in this case Department of Plantation of North Sulawesi Province is more. The purpose of this research was to determine the financial performance of the Department of Plantation of North Sulawesi Province, through the measurement of 3E (economy, efficiency, and effectiveness). In this research, measurement of economic value is using interview techniques, efficiency value is using the ratio of output and input value from data LAKIP of Department of Plantation of North Sulawesi Province, while the value is calculated based on comparison of outcomes and outputs value, where the outcome shows the level of community satisfaction obtained from the questionnaires to the people of North Sulawesi Province. The results of this research indicate that the economy and efficiency value of the Department of Plantation of North Sulawesi Province Department of Plantation of North Sulawesi Province were able to achieve fairly good results. But, the level of effectiveness is still lacking, because it is based on the level of community satisfaction that is not maximized.
ANALISIS PENERAPAN PSAK 50 DAN PSAK 55 ATAS CADANGAN KERUGIAN PENURUNAN NILAI Husain, Yusni; Sondakh, Jullie J.; Wokas, Heince
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 1 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.1.25224.2014

Abstract

The application of the new accounting standards that are influential in the banking convergence with International Financial Reporting Standards and International Accounting Standards discussed in (IAS) 39 on recognition and measurement of financial instruments. Financial Accounting Standards Board issued Statement of Financial Accounting Standards (SFAS) 50 and 55 of the Presentation, Recognition and Measurement of Financial Instruments will be effective on January 1, 2012. Allowance for Impairment (Impairment Loss) is derived from the value of the amount to be recorded at recoverable value of the asset. This research was conducted at PT. Bank Mandiri Unit 1 Datulolong Lasut Manado (Persero) Tbk . The purpose of this study was to determine the extent of the application of SFAS 50 and SFAS 55 to the recognition, measurement and presentation of the allowance for impairment losses PT. Bank Mandiri Unit 1 Datulolong Lasut Manado (Persero) Tbk. The results suggest the application of SFAS 50 and SFAS 55 top Allowance for Impairment Losses by PT Bank Mandiri Tbk. compliance with applicable standards.The process of recognition of Allowance for Impairment Losses at amortized value using the effective interest rate. Measuring the level of collective impairment for financial assets is calculated based on the loss historical collectively. Presentation of receivables in the financial statements is the value after deducting the allowance for impairment losses.
ANALISIS PERHITUNGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 PADA PT INTRACO PENTA PRIMA SERVIS (IPPS) Padja, Aditya Rachman; Tinangon, Jantje J.; Tirayoh, Victorina Z.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 1 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.1.25187.2014

Abstract

Income Tax Article 21 is Tax withheld by others on income in the form of salaries, wages, honoraria, allowances, and other payments by the name and in any form in connection with employment, services, or activities undertaken by individual taxpayers in the country. On this basis, the Office of Government Agencies that hire or permanent employee is obliged to withhold, deposit, and report of Income Tax Article 21 on income received by employees every month through the Tax return period. This research was conducted in PT Intraco Penta Prima Servis (IPPS), The purpose of this research was conducted is to determine whether the calculation, remittance, and Article 21 of the Income Tax Reporting at PT Intraco Penta Prima Services (IPPS) if it is in accordance with Law No.36 Year 2008 on Income Tax. This study used descriptive research methods, and data collection technique used is the technique of interview, and documentation. The results of this study indicate that the application of the calculation, remittance, and Article 21 of the Income Tax Reporting by PT Intraco Penta Prima Services (IPPS) in accordance with Act 36 of 2008 on Income Tax, and is also expected that the tax authorities should provide more socialization of Income Tax Article 21 taxpayers, especially acting as a cutter or a tax collector that does not happen anymore mistakes in calculations.
EVALUASI PENERAPAN SISTEM PENGENDALIAN INTERN PENERIMAAN KAS PADA BLU RSUP PROF.DR.R.D. KANDOU MANADO Sambeka, Tirza Melia; Sabijono, Harijanto; Runtu, Treesje
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 1 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.1.25207.2014

Abstract

Internal control system of cash receipts should be implemented as effectively as possible in a company to prevent and avoid the occurrence of errors, fraud and abuse. The purpose of this research was to evaluate the internal control conducted, to get a clear view of the internal control of cash receipts are applied to the BLU RSUP. Prof.Dr.R.D.Kandou Manado. To obtain the necessary data, the researcher used data collectors in the form of observations, interviews and documentation. Based on the results o the research, system controlling of cash receipts in the department is sufficient. But other than that, the researcher found several weakness that should be a concern of management, especially on the Entity’s documentation and the delivery of information. The writer suggested that the control has been run to date can be maintained and adapted o the conditions of the company.
PENGARUH MARKET VALUE TERHADAP HOLDING PERIOD SAHAM PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2012 Leleng, Ingrid Fransisca; Ilat, Ventje; Wokas, Heince
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 1 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.1.25234.2014

Abstract

Recognizing the need for consideration of an investor in making decisions to determine the ownership period (holding period) a share holding, it is very important for investors to understand the factors that affect stock holding period. The purpose of this study was to determine the effect of the Holding Period Market Value stocks. The analysis technique used is simple linear regression analysis. Based on the results of the study, that changes Holding Period for the 2010-2012 year only amounted to 14.651. The results of hypothesis testing and test f t test states H0 is accepted and Ha is rejected because the value obtained 0,748 > α= 0,05. The coefficient of determination ( R2 ) is equal to 0,004, giving the sense that the magnitude of Holding Period on Companies Food and beverages can be explained by the independent variables, Market Value is at 0.4 % while the remaining 99.6 % is explained by other variables not examined in the study this . Thus, the results of the testing in this study stated that the Market Value has no effect on the company's Holding Period.
ANALISIS PERLAKUAN AKUNTANSI ATAS PENDAPATAN DAN BIAYA PADA PT.SKYTECH INDONESIA Goni, Lesli Mersi; Tinangon, Jantje J.; Walandouw, Stanley Kho
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 1 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.1.25221.2014

Abstract

Income is one of the important elements to maximize the profits. Revenue should be measured appropriately so that the revenue will be recognized the right company , so avoid overstate or understate the presentation of the financial statements . According to PSAK No. . 34 ( revised 2010 ) , there are two methods of revenue recognition method used is the percentage of completion and completed contract method . The purpose of this study was to determine the suitability of the recognition of revenue and expenses by PT . Skytech Indonesia with PSAK No. 34 ( revised 2010 ) . The analytical method used is descriptive qualitative , where the data obtained , compiled , categorized , interpreted , and analyzed so as to give a proper picture . The results of the study revealed that the company uses the percentage of completion method on the basis of cost against the cost of which has shown a reasonable value . Similarly, the recognition and measurement of costs associated with the revenue based on the fair value .
ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK ATAS PENEBUSAN LPG 3KG DARI PERTAMINA PADA PT. BERKAT JABES Corneles, Vrenshit Merdekhawati; Ilat, Ventje; Tirayoh, Victorina Z.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 1 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.1.25190.2014

Abstract

Government program over the transition from oil fuel to gas fuel since 2007 has made PT. Berkat Jabes that had worked as kerosene dealer, turned to join as LPG dealer, especially 3kg LPG as from May 2012. For each purchase/redemption of 3kg LPG PT. Berkat Jabes have to pay Income Tax article 22 at the rate of 0,3% and 10% VAT. The objective of this study is to analyze the calculation and reporting tax of the purchased of 3kg LPG if it is in accordance with the provisions of the applicable tax. The method that has been used in this research is descriptive quantitative. Quantitatve data that obtained by the author was processed and analyzed to describe the process of calculating and reporting tax by PT. Berkat Jabes. The result from the research showed that PT. Berkat Jabes has fully run their tax obligation, but still need to complete the documents upon the payment of Income Tax article 22 and VAT and make the right accounting records based on the transactions of purchase/redemption that have occurred.
EVALUASI PERHITUNGAN DAN PELAPORAN PAJAK PPH 22 ATAS PENEBUSAN BAHAN BAKAR MINYAK DI PT.PERTAMINA MANADO Kussoy, Emerald Brilliant; Saerang, David Paul Elia; Pontoh, Winston
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 1 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.1.25195.2014

Abstract

Taxes are the main source of state revenue. Without taxes, the majority of state activities is difficult to be implemented. One of the biggest contributor to state revenue is taxes from the oil and gas industry. Fuel ( BBM ) is one type of fuel produced from refining crude oil . Crude oil from the earth refinery processed in advance to produce oil products, which including the fuel. Associated with the tax code, the fuel tax is the object of section 22 is subject to income tax levied by Pertamina and entities other than Pertamina engaged in the sale of fuel over petroleum products. The purpose of this study is to evaluate the tax calculation and reporting of the top 22 pph fuel redemption is in accordance with the PMK 154/03/2010. The analytical method used is descriptive analysis. The findings of this study is the calculation done by PT. Pertamina on the sale of products or the goods are delivered fuel oil, gas, and lubricants have done well or in accordance with the provisions of applicable tax of 0.30 % of the sales price in the gas station filling station Sindulang as Private, in income tax article 22 reporting PT. Pertamina already fully in accordance with the tax regulations ,reporting not later than 20 days after the tax period ends.

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