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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 4 Documents
 1 
Search results for , issue "Vol. 17 No. 3 (2022)" : 4 Documents clear
ANALISIS PERBANDINGAN PROFITABILITAS SEBELUM PANDEMI DAN PADA MASA PANDEMI COVID-19 PADA SEKTOR CONSUMER CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA (2018-2021) Meivi Herlina Siwu; Victorina Z. Tirayoh
GOING CONCERN : JURNAL RISET AKUNTANSI Vol. 17 No. 3 (2022)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.17.3.43516.2022

Abstract

The profitability ratio is a ratio used to determine the company's ability to generate profits. During this pandemic, it is essential to know the company's financial condition to make decisions. This study aims to determine significant differences in profitability ratios before the pandemic and during the Covid-19 pandemic in the Consumer Cyclicals Sector listed on the Indonesia Stock Exchange. The research method used in this study is comparative quantitative, using 62 companies for a comparison of two years before (2018-2019) and two years during the Covid-19 pandemic (2020-2021). The data analysis used was the Wilcoxon Signed Rank Test. The research results show significant differences in profitability ratios, that is, net profit margin, return on assets, and return on equity before the pandemic and during the Covid-19 pandemic in the Consumer Cyclicals Sector Listed on the Indonesia Stock Exchange.
PENGARUH SISTEM KEUANGAN DESA (SISKEUDES) TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DESA PADA KABUPATEN BOLAANG MONGONDOW TIMUR Katryn Natania Mega; Lintje Kalangi; Peter M. Kapojos
GOING CONCERN : JURNAL RISET AKUNTANSI Vol. 17 No. 3 (2022)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.17.3.43517.2022

Abstract

The Village Financial System (SISKEUDES) is an application developed by the Financial and Development Supervisory Agency (BPKP) and the Ministry of Home Affairs to help village governments improve the quality of village financial governance. In addition, with better use and control of the village financial system (SISKEUDES) application, village financial management will be more accountable. This study aims to determine whether the village financial system (SISKEUDES) has an effect on the village's financial management accountability. This type of research is called quantitative research. The source of research data used is primary data. The population in this study was all of the Finance Officers from 81 villages in the East Bolaang Mongondow Regency. The data analysis technique used is simple linear regression analysis. The data collection method used is the questionnaire method. The results of this research show that the village financial system (SISKEUDES) has a positive effect on the accountability of village financial management..
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI KANTOR SAMSAT MANADO Ni Made Aryasusanti; Hendrik Gamaliel; Christian V. Datu
GOING CONCERN : JURNAL RISET AKUNTANSI Vol. 17 No. 3 (2022)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.17.3.43529.2022

Abstract

Abstract: In Indonesia, tax revenue is the primary source of revenue for the government. As a result, one of the most important variables in increasing governmental revenue is taxation. The motor vehicle tax is one sort of local tax (PKB). The goal of this study is to see if a motorized vehicle taxpayer's comprehension of taxation and the tax penalties he or she faces at the Manado SAMSAT office affects their compliance. Quantitative research is the term for this type of study. The sample was chosen by accident, with questionnaires being distributed to 100 two-wheeled motorized vehicle taxpayers who paid their taxes at the Manado SAMSAT office. Multiple linear regression analysis with SPSS 24 was utilized as the analytical strategy. The findings of this study show that motorized vehicle taxpayers at the Manado SAMSAT office have a good and significant effect on their compliance due to their varying comprehension of taxation and tax punishments. This demonstrates that the greater a taxpayer's grasp of taxation and tax penalties, the more likely they are to comply.
ANALISIS PENERAPAN PERLAKUAN AKUNTANSI PERSEDIAAN SESUAI DENGAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN NOMOR 14 PADA PT MEGAH PRIMA SUPRA MAKMUR Muhammad R B. Anwar; Jantje J. Tinangon; Robert Lambey
GOING CONCERN : JURNAL RISET AKUNTANSI Vol. 17 No. 3 (2022)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.17.3.43684.2022

Abstract

Inventory is part of the assets held by the company with intention of business operations or using it for the production of goods to be sold. The problem that often occurs in companies is not reporting returns or damaged goods in the financial statements. At PT Megah Prima Supra Makmur, which has many types of products, its finansial statements do not include impairment of goods that have been damaged. The purpose of this study was to determine the application of the accounting treatment of inventories at PT Megah Prima Supra Makmur accordance with the Indonesia Accounting Standards Number 14 (PSAK No. 14).This type of research uses descriptive qualitative research in which researchers analyze inventory data and provide a detailed description of research results. In this study, the data source were obtained from interviews, observations, and documentation studies conducted at PT Megah Prima Supra Makmur.Based on the results of research that has been carried out, inventory measurement, cost recognition, and inventory disclosure are in accordance with PSAK No. 14, howeverthe company made mistake, namely not reporting damaged goods as a deduction from inventory on the income statement. The company also does not use inventory cards as part of inventory control. The results obtained after implementing the improvement are that the company’s financial statements are more reliable and also the control of inventory is getting better.

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