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Kota manado,
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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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EVALUASI SISTEM DAN PROSEDUR PEMBENTUKAN SERTA PENGGUNAAN UANG PERSEDIAAN PADA KANTOR BAPELITBANGDA KOTA MANADO Pido, Yurike Sella; Tinangon, Jantje J; Pinatik, Sherly
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.12.2.17392.2017

Abstract

Inventory money is cash in hand of expense treasurer, this fund is given once in one budget year and is revolving. The amount of Inventory Money depends on local policy. Systems and Procedures used in the Establishment and Use of Inventory Money need to be assessed so it can be known whether it is in accordance with Permendagri No.13 / 2006 which then revised to Permendagri No.21 / 2011 on Management of Regional Financial Guidance. The purpose of this study is to evaluate whether the System and Procedure of Establishment and Use of Inventory at the BAPELITBANGDA office of Manado city is in accordance with the applicable Regulations. The research method used is descriptive which gives a systematic, factual, accurate description of the problem under investigation. The result of the research shows that BAPELITBANGDA Manado has implemented System and Procedure effectively in accordance with Permendagri No .13 / 2006 and the second amendment of Permendagri No.21/2011Keywords: funds inventory money, systems and procedures, evaluation
IMPLEMENTASI PENGALOKASIAN DANA PAJAK (EARMARKING TAX) DARI PENERIMAAN PAJAK ROKOK TERHADAP UPAYA KESEHATAN MASYARAKAT DI PROVINSI SULAWESI UTARA Tambing, Damayanti Rante; Saerang, David; Wokas, Heince
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.12.01.17143.2017

Abstract

The cigarette tax is applied in the province of North Sulawesi in 2014. Cigarette tax is a regulate tax that is specific to the health, then the purpose of applying cigarette tax is to protect the public against the dangers of cigarettes. Therefore, cigarette tax in earmarking tax policy is allocated at least 50% for public health service. The purpose of this study is to analyze the implementation of earmarking tax of Cigarettes tax to public health services in North Sulawesi Province has been in accordance with applicable legislation. The method used is descriptive qualitative. The results of this study can be seen that for the year 2016, earmarking tax policy of tobacco tax has not been applied in accordance with the appropriate. This is because spending on public health efforts has not reached the minimum value of 50% of tax revenues for provinces. Earmarking tax in North Sulawesi province runs with revenue and expenditure budget system (APBD), which is implemented through the regional public treasury account (RKUD) in terms of income and expenditure. Dinas Kesehatan as an agency that budgeted for public health effort would improve public health service standard by maximizing spending for the designation. Agencies related to the cigarette tax budgeting policy would prescribe standard operating procedures so that control over these policies can be done as appropriateKeywords: Earmarking tax policy, cigarette tax
EVALUASI PROSEDUR PEMUNGUTAN DAN PENERAPAN AKUNTANSI PAJAK HOTEL PADA BIG FISH HOTEL MANADO Rotinsulu, Glenn; Sabijono, Harijanto; Walandouw, Stanley Kho
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.13.02.19069.2018

Abstract

In increasing the number of members in tax revenue, the government is always trying to find objects of taxes that can contribute to the achievement of tax revenue. Hotel tax is one part of local taxes that have the potential to continue to grow along with support issues such as services, development and tourism in regional development policies. This study aims to evaluate the procedure of collection and application of hotel tax accounting conducted at Big Fish Hotel Manado. The type of research used in this study is descriptive qualitative research. The results of this study indicate that the implementation of hotel tax collection procedure at Big Fish Hotel Manado is in accordance with Manado City Local Regulation Number 2 Year 2011 on Regional Tax and for hotel tax accounting record has been in accordance with Statement of Financial Accounting Standards (PSAK) No. 23 on Revenue.Keywords : hotel tax collection, hotel tax accounting, local tax, PSAK No. 23
ANALISIS EFEKTIVITAS PENGENDALIAN INTERN PERSEDIAAN BARANG DAGANGAN PADA PT. KIMIA FARMA APOTEK 74 MANADO Tontoli, Sitti Amanah; Elim, Inggriani; 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.12.2.17548.2017

Abstract

At a trading company, inventory is an important resource for the survival of the company because in addition to an asset whose value is greater than other current assets is also due to the main source of revenue comes from the sale of inventory. Therefore, effective internal controls are needed to manage the inventory to avoid errors and irregularities. The company is engaged in the pharmaceutical retail sector to manage existing company pharmacies in an effort to increase sales contribution, so that management of inventory management becomes important. The purpose of this study is to determine whether the internal control of merchandise inventory has been effective. The object of this research is PT. Kimia Farma 74 Manado. This research uses descriptive  qualitative The results showed that the internal control of inventory at PT. Kimia Farma Apotek has been effective in applying pharmacy management management, which can be seen in the implementation of the elements of adequate internal control, good control of the inventory. However, there are still weaknesses in the form of duplicate duties on the function of receipt and storage of merchandise inventory and cash, as well as internal auditor functions captured by the accounting and finance.
ANALISIS EFEKTIVITAS PENJAMINAN KREDIT USAHA RAKYAT PADA PERUM JAMKRINDO KANTOR CABANG MANADO Umboh, Timoty Erlan Kenny; Nangoi, Grace B.; Wokas, Heince R. N.
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.13.02.19611.2018

Abstract

Improving the performance of UMKM is faced by various obstacles and challenges on the competition. Lack of capital owned by UMKM entrepreneurs is a challenges at this time.  UMKM entrepreneurs are difficult to obtain loan capital because they don't have enough assets to complete the requirements of bank loans. To solve this problem, the government issued a policy credit program for UMKM with loans named People Business Credit Programs. This study aims to observe the Effectiveness of Credit Guarantee Effort of Public Enterprises at General Company Credit Guarantee Indonesia (Jamkrindo) Manado Branch Office. This research was conducted in Manado City with data taken from Public Credit Guarantee Company of Indonesia (Jamkrindo) Manado Branch Office using Qualitative research method and research method used by interview. The results of this study show that the Effectiveness Credit Guarantee Effectiveness Criteria in Manado has been running Effectively with the Effectiveness criteria in 2015 is 94.02% then in 2016 reached 95.87% and in 2017 reached 93.93%.Keywords : Effectiveness, Credit Guarantee, People Business Credits, UMKM
PENERAPAN MANAJEMEN BERBASIS AKTIVITAS UNTUK MENINGKATKAN EFISIENSI BIAYA PADA WHIZ PRIME HOTEL MEGAMASS MANADO Kalonio, Ester R.; Poputra, Agus T.; 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.12.2.17965.2017

Abstract

The success of a company is largely determined by the accuracy of the leadership abilities in the management of the company. Cost efficiency has significance for the company in maintaining its existence in the business world. Activity Based Management is a method to achieve efficiency. The purpose of this research is to apply activity-based management method at Whiz Prime Hotel Megamass Manado by analyzing various activities in each deparment in hotel. The method used in this research is quantitative descriptive method. The results of this research is found some activities that are non value added activity in some departments in Whiz Prime Hotel Megamass Manado. However, after the implementation of activity management, the cost is not added value at each activity that does non value activity in some departments can be eliminated or reduced by Rp. 561.141.884. Thus, management can make cost reductions, so the company becomes more efficient.Keyword: Efficiency, Activity Based-Management, Non Value Added Activity
ANALISIS PENERAPAN PAJAK PENGHASILAN PASAL 21 PADA CV UNGGUL ABADI DI MANADO Alfons, Winesthy Anasthazia Handaputri; Runtu, Treesje; Afandy, Dhullo
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.13.02.19927.2018

Abstract

Contribution of tax income year to year always shows a significant augmentation together with the augmentation of APBN for year to year. Tax is an important source of state’s income to run and to increase the national development for the people’s welfare and wealthy. The aim of this research is to analyse whether the application of determination, depositing and reporting of Income Tax Chapter 21 in CV Unggul Abadi in Manado has already met the rule of taxing. In this research the data used is qualificative, while the data source uses primary data and secondary data. The method of analyse used is descriptive analyse method. The result of the research concludes that determining, estimating, depositing and reporting Tax Income Chapter 21 in CV Unggul Abadi has not met the newest tax rule yet.Keywords: Tax Income Chapter 21, APBN, state’s income
ANALISIS PENGAKUAN, PENGUKURAN, DAN PENGUNGKAPAN PENDAPATAN MENURUT SAK ETAP PADA PT. METTA KARUNA JAYA Manegeng, Peggy Natasia; Sondakh, Jullie J.; Pusung, Rudy J.
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.12.2.18433.2017

Abstract

The goal with every company is trying to gain the advantage or profit which is the maximum. Income the main of its trade comes from the sale of the goods so that the account of sales is used instead of the account of income. Problems main for income is a defining moment was this recognation of income. On the principles of recognation of income, generally income is recognized at the time be realized or can be realized and produced. Not just a matter of recognation, but also concerning the measurement and disclosure income. When entering the income in the report, the financial not correspond with the standard that applies, then there would be a mistake information for the internal and external company. This research aims at knowing of correspondence recognation, measurement, and disclosure income according to Standard Accounting Financial Entities Without Accountability Public on PT. Metta Karuna Jaya. The method of research that use is descriptive kualitatif with the use of data primary and data secondary. The result of the research show that the revenue stream PT. Metta Karuna Jaya comes from the sale of goods, the company’s recognizes revenue in accordance with the SAK ETAP based on accrual basis, measuring income in accordance with the fair value that can be accepted, and disclose revenue in accordance SAK ETAP in the report profit loss company.Keywords : revenue, recognation, measurement, disclosure, SAK ETAP
PENGARUH ARUS KAS OPERASI DAN RETURN ON ASSET (ROA) TERHADAP HARGA SAHAM STUDI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Rawung, Fita Enjelina; Alexander, Stanly W.; Kalalo, Meily Y.B.
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.12.01.17134.2017

Abstract

Indonesian is a country that embraces the financial system on the bank. The purpose of banking is to support the implementation of national development to improve equity, economic growth, and national stability towards the improvement of people’s welfare. The purpose of this study is to determine the effect of operating cash flow and returnon asset (ROA) to stock price studies on banking companies listed on the stock exchange Indonesia. Population of 42 bank and samples used by 30 banks. In the examinations examined in this study, only the results obtained flow of operations and return on asset (ROA) that positive number and sample data overall stock price are all used because there is nonegative number. Research method used in this research is quantitative research with multiple linear regression analysis technique by using SPSS 20 program. The results showed that operating cash flow has no significant effect on stock price and return on asset (ROA) significant effect on stock price. As a recommendation, investors ahould be able to pay attention and analyze operating cash flow and return on asset (ROA) and stock price movements to gain profit.Keywords : Operating Cash Flow, Retur On Asset (ROA) and Stock Price
EVALUASI PENGENDALIAN INTERNAL SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENERIMAAN KAS PADA PT. HASJRAT ABADI CABANG MALALAYANG MANADO Kalumata, Novita; Nangoi, Grace B.; Lambey, Robert
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.12.2.18650.2017

Abstract

            Internal Control Accounting Information System serves to maintain the company's wealth to check the accuracy and reliability of accounting data financial statements, encourage efficiency, and encourage compliance with management policies. Improper sales and cash receipts management will be detrimental to the company. Therefore, companies need the internal control of accounting information system sales and cash receipts in order to reduce the possibility of fraud, waste, ineffectiveness and inefficiency that can harm the company. The purpose of this study is to evaluate the internal control of accounting information systems sales and cash receipts at PT. Hasjrat Abadi Malalayang Manado Branch. This research uses a descriptive method. The results Show that the internal control of accounting information systems sales and cash receipts at PT. Hasjrat Abadi Malalayang Branch Manado is appropriate, it is seen from the implementation of elements of internal control is adequate and adequate supported by policies and procedures of sales and cash receipt is good in accordance with the theory of COSO.Keywords: Internal Control of Accounting Information System, Sales and Cash Receipts

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