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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 6 Documents
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Search results for , issue "Vol. 18 No. 1 (2023): Going Concern : Jurnal Riset Akuntansi" : 6 Documents clear
ANALISIS PENGENDALIAN PERSEDIAAN BAHAN BAKU DENGAN KONSEP ECONOMIC ORDER QUANTITY (EOQ) PADA CV BREGAS LIKUPANG TIMUR MINAHASA UTARA Rostianti Blongkod; Ventje Ilat; Lidia Mawikere
GOING CONCERN : JURNAL RISET AKUNTANSI Vol. 18 No. 1 (2023): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

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Abstract

Control and determination of the amount of raw material inventory is important for companies so that they can produce efficiently and make sales smoothly. The purpose of this study was to determine the analysis of raw material inventory control using the Economic Order Quantity method. The method used in this research is descriptive research with a qualitative approach. Data on the quantity of raw material orders, costs incurred in the production process, and also the production process carried out by the company. The results of this study indicate that the inventory of raw materials with the EOQ method is more efficient than company policy, the total cost of inventory issued by the company is higher and the frequency of ordering is also more than the Economic Order Quantity method, the cost of inventory issued is lower and the frequency of ordering is also higher. a little.
PENGARUH TOTAL QUALITY MANAGEMENT (TQM), SISTEM PENGUKURAN KINERJA DAN PENGHARGAAN TERHADAP KARYAWAN PADA PT. SINAR GALESONG MANDIRI DI MANADO Megawati Freli Salendu; Jenny Morasa; Victorina Tirayoh
GOING CONCERN : JURNAL RISET AKUNTANSI Vol. 18 No. 1 (2023): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

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Abstract

Management performance can be assessed within the administrative management framework in control framework assistance to work on the nature of their performance. For this reason, organizational leaders must be able to address each division to help control the framework of assistance provided by representatives and requests to work on the nature of their performance. The method in this study is the multiple regression analysis method which is used to examine the relationship between the dependent variable and the independent variable in processing the data using a questionnaire with computer assistance through the SPSS 20 program. The population in this study were all 40 employees who worked at PT. Sinar Galesong Mandiri In Manado. The sample in this study is the head of the branch, marketing, sales, spare parts/warehouse, and service. The results of the study show that partially the variables TQM, performance measurement systems, and reward on Employees and reward on Employees have a significant effect while TQM on managerial performance and performance measurement systems on Employees have no significant effect.
ANALISIS PERHITUNGAN DAN PELAPORAN PPh PASAL 22 ATAS PENJUALAN BARANG PADA CV BERKAT NAULI Djefry Tulangow; Ventje Ilat; Stanley Kho Walandouw
GOING CONCERN : JURNAL RISET AKUNTANSI Vol. 18 No. 1 (2023): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

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Abstract

In Indonesia, taxes are one of the obligations that must be paid by every citizen. As a company that has Article 22 PPh obligations, the company has attempted to organize bookkeeping, deposit and reporting of Article 22 PPh to fulfill Article 22 PPh obligations. The PPh Article 22 accounting process has its own specifications that must be understood by every taxpayer. The goal to be achieved in this study is to find out the application of calculating, recording, depositing, and reporting income tax article 22 on the sale of goods at CV Berkat Nauli. The type of research used in this study is a type of qualitative research with a descriptive approach. This research was conducted directly to the data source by collecting, presenting, and analyzing data obtained from observations or existing documents. Article 22 PPh on CV Berkat Nauli from the process of calculating and collecting the proceeds from the sale of goods not yet based on Minister of Finance Regulation number 107/PMK.010/2015.
PERANCANGAN SISTEM INFORMASI AKUNTANSI PENJUALAN TUNAI BERBASIS WEBSITE PADA PERUSAHAAN UMUM DAERAH AMAN MANDIRI KOTA TIDORE KEPULAUAN Rahmadani; Herman Karamoy; Christian Datu
GOING CONCERN : JURNAL RISET AKUNTANSI Vol. 18 No. 1 (2023): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

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Abstract

This research was conducted to design a website-based accounting information system for cash sales to fulfill the needs of the Perumda-AM in overcome the weaknesses of the manual recording system. The research is a development research uses a qualitative approach. The research subject is Perumda-AM and the object in this research is cash sales accounting information system. Data were collected through interviews, documentation and observation. The system development method in this study uses a system development life cycle with stages of system analysis, system requirements analysis and system feasibility analysis. System design includes database modeling using database tables, process modeling using flowcharts, and interface modeling using form design, input design and output design. Sales accounting information system design using MySQL and PHP software. The design made is expected to facilitate more automatic and accurate recording and calculations that support the business sustainability of Perumda-AM's performance by utilizing the latest technology.
Pengaruh kesadaran wajib pajak dan sanksi perpajakan terhadap kepatuhan wajib pajak kendaraan bernotor di samsat kota ternate dan kota tidore kepulaun Sitti Nurkhalisa Habib
GOING CONCERN : JURNAL RISET AKUNTANSI Vol. 18 No. 1 (2023): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

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Abstract

In the city of Ternate and the City of Tidore Islands, every year the number of taxpayers registered with SAMSAT continues to increase. However, with the increasing number of motor vehicle taxpayers, the number of taxpayers who pay taxes is not compensated for. The number of taxpayers who are in arrears in paying motor vehicle taxes in the City of Ternate and the City of Tidore Islands shows that the level of taxpayer compliance is still low in paying their taxes. This study aims to determine the effect of taxpayer awareness and tax sanctions on motor vehicle taxpayer compliance in the city of Ternate and the city of Tidore Islands. This type of research is quantitative, with the method of collecting data through questionnaires. Based on the Slovin formula, a sample of 100 taxpayers was obtained. The data analysis technique used in this research is multiple linear regression analysis. The results in this study state that taxpayer awareness has an effect on compliance with motorized vehicle taxpayers in the city of Ternate, but the results are different from what was done in the city of Tidore which said that taxpayer awareness had no effect on motor vehicle taxpayer compliance. motor vehicle tax compliance in the city of Ternate and in the city of Tidore.. Keywords : taxpayer awareness, taxation sanctions, taxpayer compliance.
PENGARUH TAX AVOIDANCE TERHADAP COST OF DEBT DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA PERIODE 2019-2021 Arief Sinaga
GOING CONCERN : JURNAL RISET AKUNTANSI Vol. 18 No. 1 (2023): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

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Abstract

Tax avoidance is part of tax planning activities. Tax avoidance use to minimize tax liabilities by utilizing regulatory tax provisions that done legally. Taxpayers may use various strategies to avoid taxes, including deductible expense. This provision provide that interest payment is deductible expense so it may reduce taxable income, and the final goal is to reduce tax payment. The aim of this research is to test about tax avoidance towards cost of debt and institusional ownership as moderating variable. The dependent variable in the study was the cost of debt. Independent variable research is the tax avoidance, measured by proxi the Current Effective Tax Rate (ETR). Population in this research is manufacture firms registered to Bursary Effect of Indonesia (BEI) in 2019-2021 time periods. The amount of sample used is 34 firms collected with purposive sampling. Data program using SPSS (Statistical Product and Service Solution) version 25. Analysis method used in this research is Moderated Regression Analysis (MRA). This research results showing that tax avoidance variable influence to cost of debt. Institusional ownership is has influence as moderating variable to tax avoidance and cost of debt.

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