cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
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 754 Documents
 8   9   10   11   12 
EVALUASI PENGENDALIAN INTERN PADA SIKLUS PENGGAJIAN PT ANEKALOKA INDOTUNA DI BITUNG Marau, Maria Marisa; Nangoi, Grace B.; Manossoh, Hendrik
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 3 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.3.13130.2016

Abstract

A company is considered successful if it can manage their payroll cycles. This is because the payroll can directly affect the performance of the employee. Companies must ensure the welfare of workers by giving them rights that salary in return for services rendered to the company's employees. Each activity requires a control of our lives to what is being and has been done. It is therefore necessary internal controls over payroll cycle at a company in terms of oversight of payroll. This study was conducted to determine and evaluate the Internal Control of Payroll Cyele in PT.Anekaloka Indotuna. The object of this research is PT.Anekaloka Indotuna Bitung, the company is engaged in the field of shipping and fisheries. The research method is qualitative method. The results showed that the internal control PT.Anekaloka payroll cycle has not completely efficient. Head of the company should increase the discipline monitor activity of employees. Keywords : evaluation, payroll, internal control
EFEKTIVITAS KINERJA JURUSITA PAJAK DALAM MELAKUKAN PENAGIHAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA MANADO DAN KANTOR PELAYANAN PAJAK PRATAMA BITUNG Afrilia, Megi; Sondakh, Jullie J.; Lambey, Robert
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 3 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.3.13131.2016

Abstract

In the effort of securing national revenue the work of Tax Bailiff is needed, for if everything is delegated to the Tax Payer, then the achievement of targets could not be guaranted. When making tax collection, performance of Tax Bailiff are affected by various things: limited numbers of Tax Bailiff, unkown address of the Tax Payers or Tax Guarantors, and more. The purpose of this study is to determine the level of performance evectiveness of the Tax Bailiff when making tax collection at Manado Tax Office and Bitung Tax Office. The research needs quantitative data, uses primary data, and uses descriptive analysis research method.The result indicates the level of performance evectiveness of Tax Bailiff by the year of 2014 at Manado Tax Office are 56,82% (non-efective), while Bitung Tax Office are 47,83% (non-evective). The level of performance evectiveness of Tax Bailiff by the year of 2015 at Manado Tax Office are 51,37% (non-evective), while Bitung Tax Office are 63,52% (less-evective). Keywords: Tax Collecting, Tax Bailiff, Tax Due.
EVALUASI PENATAUSAHAAN, PENYUSUNAN, DAN PENYAMPAIAN LAPORAN PERTANGGUNGJAWABAN BENDAHARA PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN MALUKU TENGGARA BARAT Lewedalu, Grace G; Kalangi, Lintje; Warongan, Jessy D. L.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 3 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.3.13132.2016

Abstract

The activities of the financial administration has an interest in controlling the implementation of the budget and expenditure, given their authorization has been granted by the determination to the local regulations and approval by the competent authority. It is closely linked with the principal task of Treasurer in trust by the employer to manage, store and account for its report in accordance with applicable regulations. Minister of the Interior issued a regulation that Minister Regulation number 55 of 2008 on Procedures for Administration and Treasurer Accountability Report Preparation and Transmission. This rule also applies to the Treasurer on the Financial Management Board and Assets West Southeast Maluku District. The research objective was to evaluate the accountability report of the treasurer is in conformity with applicable regulations. Data analysis method used is the method of descriptive data analysis, by analyzing, managing and comparing the data with that obtained both qualitative and quantitative in its application research results illustrate the particular Agency Financial Management and Asset West Southeast Maluku District has shown good performance and according to the rules regulation No. 55 of 2008. Head of BPKAD as PPKD, BUD, PA, should do even more stringent supervision so that the accountability reports are included in BPKAD can be run in accordance with applicable regulations. Keywords: Administration, Formulation, Submission, Accountability Report, treasurer
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK PENERANGAN JALAN TERHADAP PAJAK DAERAH DI KABUPATEN KEPULAUAN TALAUD Anumpitan, Lonex Dandel; Tinangon, Jantje J.; Runtu, Treesje
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 3 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.3.13133.2016

Abstract

The construction of Talaud Regency encourages the occurrence of increased population, sights, hotels, restaurants and other entertainment venues. Improvement on some of the sectors with increasing power consumption in the Talaud Regency, which would then affect rapidly on increasing tax revenue potential of street lighting. The purpose of this research is to know the tax receipt street lighting in the Department of Revenue , Financial Management and Regional Assets Talaud regency. The results showed that the effectiveness of the tax revenue in the Talaud Regency street lighting from 2011-2015 average of 102.67% – with a good category. While the tax contribution of street lighting towards acceptance of tax areas in the Talaud Regency in 2011-2015 average of 61.22% by category is good enough. This means that the effectiveness of the tax revenue in the Talaud Regency street lighting has been very good and effective tax and contribution to street lighting towards the acceptance of tax areas in the Regency Talaud Regency are already good enough. Keywords : Street Lighting Tax , Effectiveness , Contributions
ANALISIS PENERAPAN PSAP NO. 07 TENTANG AKUNTANSI ASET TETAP PADA BALAI PENYANTUNAN LANJUT USIA “SENJA CERAH” Kumesan, Novita Melina; Kalangi, Lintje; Lambey, Robert
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 3 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.3.13134.2016

Abstract

Statement of Government Accounting Standards (PSAP) 07 is the standard for the accounting of fixed assets include the recognition, the determination of the carrying value, the accounting treatment of the revaluation and impairment of the carrying (carrying value) of fixed assets. Fixed assets have a very important role and should be managed well in order to produce reliable information in the financial statements. This study aims to determine the suitability of adoption of a PSAP 07 on fixed asset accounting in the Balai Penyantunan Lanjut Usia (BPLU) “Senja Cerah”. The data used is the statement of financial position, the card inventory items, journal transactions, and notes to the financial statements. The method used is descriptive analysis method. The results showed BPLU “Senja Cerah” in the application of accounting of fixed assets, namely the classification, recognition, measurement / assessment, expenses after the acquisition, termination and release, as well as the disclosure is in accordance with the PSAP 07, but BPLU “Senja Cerah” does not record depreciation of fixed assets owned so the treatment of depreciation of fixed assets is not in accordance with the PSAP 07. BPLU “Senja Cerah” are expected to do so that the carrying value of depreciation of fixed assets truth. Keywords :PSAP 07, Fixed Assets
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK MINERAL BUKAN LOGAM DAN BATUAN TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN MINAHASA Rattu, Billy Ch. G.; Poputra, Agus T.; Kalalo, Meily Y. B.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 3 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.3.13135.2016

Abstract

            Own-Source Revenue is a source of regional financial and funding of the government. One of the revenues comes from local tax, and that becomes one of the government of MinahasaRegency is Non Metallic Minerals Tax and Rocks. This research was conducted to determine the level of effectiveness and contributions Non Metallic Minerals Tax and Rocks as a source of revenue Minahasa regency.Non Metallic Minerals Tax and Rocks is tax on the extraction of non metallic minerals and rocks , either from natural sources inside and/or the surface of the earth to be used. The method of research is using qualitative descriptive data types. The research is confined to the calculation of the percentage of effectiveness and contributions obtained from the quantitative data relating to the acceptance of Non Metallic Minerals Tax and Rocks.The results of research suggests that the effectiveness of Non Metallic Minerals Tax  and Rocks in 2012, 2013 and 2014 year is “very effective” and effectiveness rate is highest in 2014 which amounted to 159.20 % .Meanwhile , the contribution rate of Non Metallic Minerals Tax and Rocks in the last three years continues to decline so that the criteria included the contribution is “very less”. Tax collection system should be kept under surveillance so that tax revenue of Metallic Minerals Tax and Rocks controlled and remains highly effective . Keywords: revenue, non metallic minerals tax and rocks, effectiveness, contributions
ANALISIS POTENSI DAN EFEKTIVITAS PENERIMAAN DAN PEMUNGUTAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN SEBAGAI SUMBER PENDAPATAN ASLI DAERAH (PAD) DI KABUPATEN MINAHASA UTARA Tesalonika, Moningka; Poputra, Agus T.; Mawikere, Lidia
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 3 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.3.13136.2016

Abstract

Taxes are the country's largest source of financing in national development. This study purposed to analyze the potential and effectiveness of Non Metallic Minerals and rocks tax, as a source of regional revenue in North Minahasa District. The analytical method used is descriptive qualitative method, using primary data and secondary data. The results showed that the potential tax increases every year, the level of effectiveness of the Metallic Minerals Tax and rocks in 2012 - 2015 meet the criteria for highly effective, the highest level of effectiveness achieved in 2013 with a percentage of 111% to the target and the realization of very large. In 2015 the tax revenue Metallic Minerals and Rocks that most large compared with previous years. Improved performance of the employees to optimize each of the duties and responsibilities in the process of collecting that tax revenue Metallic Minerals and rocks can be more effective in the future. Keyword :mineral tax, local revenue, potential and effectiveness
ANALISIS PENYUSUNAN ANGGARAN PADA KANTOR KELURAHAN KARAME KECAMATAN SINGKIL KOTA MANADO TAHUN ANGGARAN 2014 Kaumbang, Judisty; Pangemanan, Sifrid S.; Wokas, Heince R. N.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 3 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.3.13137.2016

Abstract

The budget is estimated to be achieved over a certain period set forth in the financial measures. Stage Budgeting is the first stage of the budgeting process. At this stage, usually by the executive budget plan that will implement the budget. The purpose of this study was to determine the budget formulation process at the Village Office KarameSingkil District of Manado City budget year 2014. The method used is descriptive and data obtained through field studies. The results were obtained at the Village Office KarameSingkil District of Manado City has implemented the budget process in accordance with Regulation No.27 of 2013 on guidelines for the budgeting of fiscal year 2014. At the Village Office KarameSingkil District of Manado City budget formulation for 2014 was in accordance with Regulation No. 27, 2013. the preparation of the budget at the Village Office KarameSingkil District of Manado City has been presented in the form of local budget cycle. Keywords: analysis, making, budget
EVALUASI PROSEDUR PEMUNGUTAN CUKAI MINUMAN BERALKOHOL BUATAN DALAM NEGERI PADA KANTOR PENGAWASAN DAN PELAYANAN BEA DAN CUKAI TIPE MADYA PABEAN C KENDARI Kapantouw, Jenni Febriyanti; Elim, Inggriani; Mawikere, Lidia
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 3 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.3.13138.2016

Abstract

                Excise levies is one component of state revenues that have specific characteristics and different from other tax levies, one type of goods subject to excise that need to be monitored and controlled production and circulation ie excise beverages containing ethyl alcohol, or also known as non-alcoholic beverages. The purpose of this study is to evaluate the tax collection procedure alcoholic beverages domestically. This type of research is qualitative descriptive study to give a clear picture of the issues examined. The results obtained that the procedures for collecting excise alcoholic beverages domestically in KPPBC TMP C Kendari indeed in accordance with Law No. 39 of 2007 concerning amendments to the Law No. 11 Year 1995 on Customs, but there are some provisions excise alcoholic beverages artificial in the country that need to be refined in the regulations by the Director General of Customs and Excise KPPBC TMP C Kendari. TMP C Kendari KPPBC should more thoroughly in the collection of the alcoholic beverage excise, so hope that KPPBC Kendari TMP C is more active in activities such as dissemination to entrepreneurs factory.Keywords: Evaluation Procedures, Collection of Customs
ANALISIS KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI KOTA SORONG Koibur, Martha Marice; Pangemanan, Sifrid; Sabijono, Harijanto
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 3 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.3.13139.2016

Abstract

Granting regional autonomy is intended to improve the effectiveness and efficiency of government administration in order to manage and take care of its own country, especially in development finance. Local Revenue (PAD) are all local revenues derived from economic resources native to the area, and one of the sources of revenue that have the largest contribution coming from the Regional Tax and Retribution. Local Taxes and Levies is one form of public participation in the implementation of otonomi area . local Taxes and levies a local revenue sources that are essential to finance the implementation of government and regional development. the aim of this study was to determine Contributions of local Taxes to PAD in Sorong. this research uses primer method. data analysis techniques used through the analysis of the percentage contribution. Based on the survey results revealed that in 2011 to 2014 local taxes was a contributing factor to the PAD. in the reception area is the largest tax contribution occurred in 2012 by 49%, while the lowest tax revenue occurred in 2010, namely 18%. And the contribution of each type of local tax receipts largest occurred in 2012 which amounted to 20,07% BPHTB tax and revenue realization is kind of the lowest tax registration tax perus.perdangan is 0,25% Keywords: Local Taxes and Local Revenue

Page 10 of 76 | Total Record : 754

 8   9   10   11   12 

Filter by Year

2013 2023


Reset
Filter By Issues
All Issue Vol 18 No 3 (2023): Going Concern : Jurnal Riset Akuntansi Vol 18 No 2 (2023): Going Concern : Jurnal Riset Akuntansi Vol. 18 No. 1 (2023): Going Concern : Jurnal Riset Akuntansi Vol. 17 No. 3 (2022) Vol 16, No 4 (2021) Vol 16, No 3 (2021) Vol 16, No 2 (2021) Vol 16, No 1 (2021) Vol 15, No 4 (2020) Vol 15, No 3 (2020) Vol 15, No 2 (2020) Vol 15, No 1 (2020) Vol 14, No 1 (2019): Going Concern Vol.14 No.1 April 2019 Vol 14, No 4 (2019) Vol 14, No 3 (2019) Vol 14, No 2 (2019) Vol 14, No 1 (2019) Vol 13, No 04 (2018): Going Concern Vol.13 No.4 Desember 2018 Vol 13, No 03 (2018): Going Concern Vol.13 No.3 September 2018 Vol 13, No 01 (2018): Going Concern Vol.13 No.1 Maret 2018 Vol 13, No 04 (2018) Vol 13, No 03 (2018) Vol 13, No 02 (2018) Vol 13, No 02 (2018) Vol 13, No 01 (2018) Vol 12, No 01 (2017): Jurnal Riset Akuntansi Going Concern Vol 12, No 01 (2017) Vol 12, No 2 (2017) Vol 12, No 2 (2017): Jurnal Riset Akuntansi Going Concern Vol 11, No 3 (2016): Going Concern Vol. 11 No. 3 September 2016 Vol 11, No 2 (2016): Going Concern Vol. 11 No. 2 Juni 2016 Vol 11, No 1 (2016): Going Concern Vol. 11 No. 1 Maret 2016 Vol 11, No 3 (2016) Vol 11, No 2 (2016) Vol 11, No 1 (2016) Vol 10, No 3 (2015): Going Concern Vol. 10 No. 3 September 2015 Vol 10, No 2 (2015): Going Concern Vol. 10 No.2 Juni 2015 Vol 10, No 1 (2015): Going Concern Vol. 10 No. 1 Maret 2015 Vol 10, No 4 (2015) Vol 10, No 3 (2015) Vol 10, No 2 (2015) Vol 10, No 1 (2015) Vol 9, No 4 (2014): Going Concern Vol. 9 No. 4 Desember 2014 Vol 9, No 2 (2014): Going Concern Vol.9 No.2 2014 Vol 9, No 1 (2014): Going Concern Vol. 9 No. 1 Maret 2014 Vol 9, No 3 (2014): Going Concern September 2014 Vol 9, No 4 (2014) Vol 9, No 3 (2014) Vol 9, No 2 (2014) Vol 9, No 1 (2014) Vol 8, No 4 (2013): Going Concern Vol. 8 No. 4 Desember 2013 Vol 8, No 4 (2013) Vol 8, No 3 (2013) Vol 8, No 3 (2013): Jurnal Riset Akuntansi Going Concern More Issue