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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 754 Documents
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ANALISIS KONTRIBUSI PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN RAJA AMPAT TAHUN 2010 – 2014 Isir, Trivosa; Ilat, Ventje; 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.11.3.13140.2016

Abstract

Local generated revenue is one indicators a successfully on local financials independence in financing governments activiy, because of it regency of King Ampat tried to explore financial resources by local tax and local charges exist to maximize general income. The study aims to determine the extent of the contribution of local taxes and local charges to the local generrated income. The methods used in this research is qualitative diskriptif by explaining the contribusions and the average contribution of each component of local tax and local charge as well as the total contributions of local tax and local charge periode 2010-2014 are presented in table as well as its descriptions. Results from this study indicate that the contribution of local tax and local charge to the local generated income in the regency of King Ampat during the periode of 2010-2014 are fluctuated. The biggest contributios of local tax is occurred in 2014 and the lowest contribution occurred in 2013. While the contribution of the largest in the levies was occurred in 2010 and the lowest contribution occurred in in the year 2013. Keywords :Analysis Contribution, Local Tax, Local Retribution, Local Revenue
EVALUASI PENGENDALIAN AKUNTANSI ASET TETAP BERDASARKAN PERATURAN PEMERINTAH NOMOR 71 TAHUN 2010 TENTANG ASET TETAP PADA DINAS TENAGA KERJA DAN TRANSMIGRASI PROVINSI SULAWESI UTARA Manorek, Devid; Morasa, Jenny; 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.11.3.13141.2016

Abstract

Control of the Provincial Government Accounting is a systematic series of procedures organizers, equipment and other elements to realize the functions of accounting since the analysis of the transaction up to the financial reporting environment of the provincial government organizations. Fixed assets are tangible assets with a useful life of more than twelve ( 12 ) months for use in government activity or used by the general public . The purpose of this study was to evaluate control fixed asset accounting at the Department of Manpower and Transmigration of North Sulawesi Province . The results of this study indicate that accounting control of fixed assets at the Department of Manpower and Transmigration of North Sulawesi province in accordance with Government Regulation No. 71 Year 2010 . Keywords : Control, fixed Assets, evaluation.
ANALISIS PERBANDINGAN TARIF PAJAK PENGHASILAN PASAL 17 DAN TARIF PAJAKPENGHASILAN PASAL 4 AYAT 2 (STUDY KASUS PADA CV. MELANIA) Ransulangi, Marcelino; Karamoy, Herman; Pangerapan, Sonny
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.11.3.13142.2016

Abstract

Income tax (VAT) is a tax levied on income earned by a taxpayer or entity. Income tax article 17 and article 4, paragraph 2 is one of the taxes that are used by the taxpayer or the body to calculate the tax to be paid to the government. The purpose of this study was to determine and analyze the process of calculation of Income Tax Article 17 and Article 4 paragraph 2 so that taxpayers can know the magnitude comparison of tax payments by using Tax Article 17 and Income Tax Article 4, paragraph 2 also taxpayers can determine the article where the right to apply in the company. The research was conducted in the city of Manado on the CV. Melania. The method used in this research is descriptive method. Data collection techniques that will be done is by way of literature research, documentation, and interviews. Keywords: Income Tax, Income Tax Article 17, Income Tax Article 4 paragraph 2.
Going Concern, Vol. 11, No. 3 September 2016 Concern, Going
JURNAL RISET AKUNTANSI GOING CONCERN Vol 11, No 3 (2016): Going Concern Vol. 11 No. 3 September 2016
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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

Abstract

Going Concern, Vol. 11, No. 3 September 2016
EVALUASI PENERAPAN PSAK 30 TENTANG SEWA PEMBIAYAAN KONSUMEN PADA ASTRA CREDIT COMPANIES (ACC) DI MANADO Gani, Fajriah; Ilat, Ventje; Tirayoh, Victorina Z.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.2.18595.2017

Abstract

            The emergence of leasing agency is  an attractive for enterpreneurs Because today they tend to use cash rupiah fund for operational, activites of the company. Through leasing they could obtain funds to finance the purchase of capital goods with a repayment period of between three to five years or more. The object of this research is  Astra Credit Companise which is the largest auto finance company in Indonesia. The purpose of this research is to analyze the accounting treatment of leasing and reporting on Astra Credit Companaise in Manado. The method used is descriptive method, to identify the data that is used in connection with the assets that will be in the leasing of vehicles, identify the system of recording and reporting of leasing transactions, evaluating the advantages / disadvantages  in accounting for leasing transactions and reporting of leasing transactions, as well as draw conclusions. The results of the research can be in the know that leasing has several types and classifications as well as the criteria for determining the accounting system. The accounting treatment and reporting of leasing transactions on Astra Credit Companaise using leasse capital system where the lease can be transferred ownership at the end of the lease term. Based Recording aspect, reporting and disclosure, the accounting treatment of leasing at Astra Credit Companaise in accordance with SFAS applicabl.Keywords : Application of consumer finance lease, PSAK No.30
ANALISIS PENERAPAN SISTEM AKUNTANSI MANAJEMEN TERHADAP PEGENDALIAN KUALITAS PRODUK DI PT.EMPAT SAUDARA MANADO Butarbutar, Janrilius Doli; Karamoy, Herman; Tirayoh, Victorina Z.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 01 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.01.17204.2017

Abstract

The development of management accounting system is now very rapid. Company managers require management information systems to implement planning, control and decision-making functions. Management accounting systems are systems that collect operational and financial data, process, store and report to users, ie workers, managers, and executives. The purpose of this research is to know the application of management accounting system to product quality control at PT.Empat Saudara Manado. The method used is descriptive qualitative. The results of the application of management accounting system in PT.Ampat Saudara manado has shown its role as a tool in controlling product quality, and can help managers to be better prepared in facing company problems and control product quality. PT.Empat Saudara manado only need to maintain it so that in megontrol every part there is no errorsin every running process.Keywords: management accounting system, Product Quality Control, SAM Characteristics.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA) Liwe, Alther Gabriel; Manossoh, Hendrik; Mawikere, Lidia M.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.02.19105.2018

Abstract

Audit delay is the length of time from a company’s fiscal year end to the date of the auditor’s report. This research aims to determine the effect of firm size, profitability, and solvability on audit delay in property and real estate company which are listed on the Indonesia Stock Exchange (IDX) period 2012-2016. The samples consist of 38 property and real estates company. The data analysis technique used was multiple linear regression analysis. The results showed that partial firm size does not have any significant effect on audit delay, profitability have significant effect on audit delay, and solvability does not have any significant effect on audit delay, while simultaneously firm size, profitability, and solvability have significant effect on audit delay.Keywords: Audit Delay, Firm Size, Profitability, Solvability
PENGARUH DUKUNGAN MANAJEMEN PUNCAK DAN PENGETAHUAN MANAJER TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PADA PERUSAHAAN RETAIL DI MANADO (Pada PT. Ace Hardware Tbk, PT. Informa Furnishings dan Toys Kingdom) Pontonuwu, Teza Christy; Elim, Inggriani; Suwetja, I Gede
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.2.17686.2017

Abstract

Accounting information system is very important part to improve organizational efficiency and support competitiveness by providing financial and accounting information for the company. The system can be said to be effective if the system is able to produce information that is acceptable and able to meet the expectations of information in a timely, accurate, and reliable. This study aims to examine the effect of top management support and knowledge manager on the effectiveness of accounting information systems. The population in this study is retail companies located in Manado. This study used Purposive sampling technique, obtained 42 people as respondents with questionnaire as the research instrument. This study used primary data that is the answer of the respondents tabulated and processed using SPSS software (Statistic Product and Service Solution) version 22. Data analysis was performed with multiple linear regression analysis. The result of this study showed that top management support and knowledge manager simultaneously affect the effectiveness of accounting information system. Top management support as partially has a positive effect on the  effectiveness of accounting information system meanwhile knowledge manager has no effect on the effectiveness of accounting information system.Keywords: Top Management Support, Knowledge Manager , Effectiveness Of Accounting Information System
ANALISIS KOREKSI FISKAL UNTUK MENGHITUNG PPH BADAN PADA PT. EMPAT TUJUH ABADI JAYA Tulandi, Mesias Ridel; Sabijono, Harijanto; Pangerapan, Sonny
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.02.19635.2018

Abstract

PT. Empat Tujuh Abadi Jaya is a company that is a taxpayer in the form of a body that has responsibility to calculate, deposit and report the tax payable that must be paid to the state based on self-assessment system that gives full trust to the taxpayer in reporting corporate tax. But there is a problem that will be faced in the payment of taxes. This is due to the fact that the financial statements in particular the income statements are different from the commercial profit referring to the Financial Accounting Standards while the fiscal profit refers to the applicable Taxation Law. This difference is simply in the presence of income and expenses recognized as income or expenses by the company but is not recognized by the tax and in the filling as the company does not pay attention to the fiscal correction in tax reporting. For that company must pay attention to fiscal correction / fiscal reconciliation so that the amount of corporate tax payable can be equal to tax. The purpose of this study is to determine the fiscal profit derived from the results of fiscal correction in commercial financial statements to determine the tax payable body. In this study, earnings obtained after the fiscal correction in the financial statements of Rp201,112,732.00 and profit before the fiscal correction of Rp181.510.720,00 for the calculation of corporate taxes using tarif 17 paragraph 2a with tarif 25% Act No. 36 of 2008 Tax The income of the company must pay the tax before it is made Rp45.377.680,00 for the corporate tax rate less attention to the Article 31 E fare with 50% discount from the normal tarif of 25% gross turnover Rp4.8.000.000.000,00 or below and up to Rp50. 000.000.000,00 billion got a discount. Gross circulation of PT. Empat Tujuh Abadi Jaya shall not exceed 4.8M amounting to Rp4,669,400,000.00, so the Company is permitted to use the rate of article 31 E.Keywords: Tax due, Income Statement, Fiscal Correction.
PENGARUH PERPUTARAN PERSEDIAAN, PERPUTARAN KAS DAN PERSEDIAAN PIUTANG RENTABILITAS EKONOMIS (STUDI PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016) Runtunuwu, Clara C.; Alexander, Stanly W.; Wokas, Heince R. N.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.2.18033.2017

Abstract

The purpose of this study to determine the effect of inventory turnover, cash turnover, and receivable turnover to economic profitability as measured by Return On Assets (ROA). Sample selection was done by purposive sampling method and from 16 manufacturing companies food and beverages sub sectors obtained 11 samples of the company. The data used is secondary data. This study analyzes the relationship between the number of inventory turnover, cash turnover, and receivable turnover to economic profitability as measured by Return On Assets (ROA). The statistical method used is multiple linear regression by doing the classical assumption test first. The results of this study show that partially variable inventory turnover significant effect on economic profitability measured by Return On Assets (ROA), cash turnover significant effect on economic profitability as measured by Return On Assets (ROA), and turnover receivables have no significant effect on profitability economic value as measured by Return On Assets (ROA) in manufacturing companies food and beverages sub sector listed in Indonesia Stock Exchange (IDX).Keywords: Inventory turnover, Cash turnover, Receiveable turnover, Economic profitability,  Return On Assets.

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