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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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DAMPAK TEKNOLOGI INFORMASI DALAM PENGENDALIAN INTERNAL UNTUK MENGANTISIPASI KECENDERUNGAN KECURANGAN AKUNTANSI Korompis, Claudia
JURNAL RISET AKUNTANSI GOING CONCERN Vol 9, No 4 (2014): Going Concern Vol. 9 No. 4 Desember 2014
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Fraud or Cheating is an act of deliberate dishonesty to deprive the rights or property of people / other party. In the context of the audit of financial statements, fraud is defined as the misstatements in the financial statements are done on purpose. Companies that were identified to be cheating may result in bankruptcy. Here, the role of the internal control system is needed. Management of designing a system of internal controls so that they mendapatakan reliability of financial reports, the efficiency and effectiveness of operations, and compliance with laws and regulations. In the Modern Era, an internal control system can not be separated from the development of Information Technology. When developing a business enterprise and the need for increased information, usually the company will increase its IT systems. The advantages of information technology is its ability to handle complex business transactions in the sheer number of large efficiently. With the good information technology would significantly reduce the opportunity to commit fraud (Elder, Beasley, Arens, Jusuf: 2013).
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN DAN DAMPAKNYA TERHADAP HARGA SAHAM (Studi Pada Perusahaan Go Public yang Terdaftar di BEI Periode Tahun 2010-2102) Theya, Gabriella Tiffany
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 4 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.4.6367.2014

Abstract

In stock investing in the stock market, investors need to have information on the factors triggering changes in stock prices. One possible trigger factor is the amount of dividends paid by the company. The shareholders as investors expect the yield of the company in the form of dividends and capital gains. Determination of the distribution of dividends is an interesting problem because it will meet the expectations of investors, on the other hand the policy is not to inhibit the growth let alone threaten the survival of the company.The purpose of this study was to determine the factors that influence the dividend policy and its impact on the stock price. The study population was all companies listed in Indonesia Stock Exchange in 2010-2012, as many as 331 companies. By using judgment sampling method then obtained a sample of 86 companies.The analytical method used is the method of path analysis (path analysis) to analyze the pattern of relationships between variables in order to determine the effect of directly or indirectly, a set of independent variables (exogenous) on the dependent variable (endogenous). As for the study of data processing using SPSS version 19.0.The results show the tax burden has a positive effect and no significant effect on dividend policy, liquidity and debt policy has a negative effect and no significant effect on dividend policy, profitability and firm size has a positive and significant effect on dividend policy, while simultaneously variables affecting significant effect of dividend policy. For a direct influence on stock prices, the tax burden has a positive influence and insignificant, liquidity and debt policies have a significant positive influence and not, as well as profitability, firm size and dividend policy has a positive and significant impact, while simultaneously, the variables that affect stock prices have a significant effect.
EFEK KATERING DIVIDEN Pontoh, Winston
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 4 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.4.6368.2014

Abstract

Dividend still considered as the main factor affecting the stock price in capital market, because by dividend, the investors will attract for buying or selling their stocks. And by these behaviors, the stock price will fluctuate in capital market. In the other side, managers also believe that, the stock price will increase if they are announcing dividend payment. This phenomenon make the managers tend to behave paying dividends in terms if their stock price valued higher by investors in capital market. In other words, the managers will cater the investors, if in first condition, the investors valuing higher their stock price. This study is using 103 entities listed in Indonesia Stock Exchange in period of 2009 until 2013, and conducting Analysis of Covariate Model (ANCOVA) for hypothesis testing. The results of analysis is show that stock price have significant effect to dividend, while entities with code DP5 are the most entities who significant effect to dividend.
ANALISIS PENGARUH SOSIALISASI PERPAJAKAN, KUALITAS PELAYANAN FISKUS DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA MANADO Setiyoningrum, Ayu Try; Tinangon, Jantje; Wokas, Heince R.N
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 4 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.4.6369.2014

Abstract

This study aims to analyze the influence of tax audit against the compliance level of corporate taxpayer to fulfilling the taxation obligations in KPP Pratama Manado(Manado Small Tax Office). The analysis method used in this research is descriptive to describe the influence of tax audit against the compliance level of corporate taxpayer to fulfilling the taxation obligations in KPP Pratama Manado. Based on the partial research results note that taxation has an influence on the socialization of individual taxpayer compliance, quality of service tax authorities have no effect on an individual taxpayer compliance and tax penalties have no effect on an individual taxpayer compliance. While based on research results simultaneously, socialization taxation, quality of service tax authorities and tax penalties as independent variables jointly affect the individual taxpayer compliance. Suggestions for KPP Pratama Manado is tax officials should be more active in conducting counseling and socialization taxes, behave professionally to serve taxpayers and improve tax penalties for taxpayers who do not comply.
Going Concern Vol. 9 No. 4 Desember 2014 Full, Going Concern
JURNAL RISET AKUNTANSI GOING CONCERN Vol 9, No 4 (2014): Going Concern Vol. 9 No. 4 Desember 2014
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

GC
ANALISIS SISTEM PENGENDALIAN INTERN DAN PEMANFAATAN IT GOVERNANCE TERHADAP KEANDALAN LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN MINAHASA TENGGARA MENGGUNAKAN FRAMEWORK COBIT (Control Objectives For Information And Related Technology) Ole, Halens Ryanlie; Nangoi, Grace; Wokas, Heince R. N.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 10, No 1 (2015)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.10.1.7362.2015

Abstract

The purpose of this study was to assess the internal control system in a number of “SKPD” in Southeast Minahasa Regency and check also the utilization of IT Governance at the “SKPD”. This study uses the COBIT framework to analyze the system of internal control and utilization of IT Governance in sectors in Southeast Minahasa Regency. The method used in this research using descriptive method by distributing questionnaires purposive sampling to target treasurer, operator, or financial administration officials are determined randomly. Obtained data is then processed and dideskriptifkan by researchers thus a detailed explanation of the study. The results showed that the Financial Statements To improve the reliability of the Local Government needed improvements in terms of control and monitoring activities. Meanwhile, IT Governance are not yet standardized, but have had the procedure. The most mature component is information architecture while most adults are communication objectives and management direction.
PELAKSANAAN PEMERIKSAAN LAPORAN KEUANGAN PEMERINTAH DAERAH OLEH ANGGOTA TIM YUNIOR PADA BADAN PEMERIKSA KEUANGAN REPUBLIK INDONESIA PERWAKILAN PROVINSI SULAWESI UTARA Budiman, Rizal Y.; Sondakh, Jullie J.; Pontoh, Winston
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 10, No 1 (2015)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.10.1.7363.2015

Abstract

This study used a qualitative ethnographic method aimed to analyze the condition of the local government's financial statements examination by the examiner to the role of the Youth Team  Member Audit Board and the things behind the condition. Data collected by means of interviews and observations at the time of examination of LKPD Talaud Islands and South Minahasa District for Fiscal Year 2013. The results showed that in the field of education and training of qualified inspectors have determined. In the examination of the planning process is not all examiners were involved in the preparation of the examination program while in the process of implementation of the inspection there are weaknesses such as inspection measures that can not be solved completely, different abilities to each examiner, and the preparation of paper checks that have not been fully resolved in the field . Furthermore, in the reporting process examiner had stints exceeding portion Youth Team Member.
PROSEDUR PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 ATAS GAJI PEGAWAI PEMERINTAH KABUPATEN MINAHASA SELATAN Mandak, Andre; Morasa, Jenny
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 10, No 1 (2015)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.10.1.7364.2015

Abstract

Income tax (VAT) of article 21 is a tax on income in the form of salaries, wages, fees, allowances, and other similar remuneration derived by any individual taxpayer in respect of employment or office, services, and activities. The purpose of this study is to provide an explanation of the implementation of the calculation and deduction, income tax reporting section 21 and the amount of income tax revenue has been recapitulated by the Government of South Minahasa District. This study used a descriptive analysis method by comparing theory and rules perpajakn there with the data obtained. From the research, it was found the procedure of calculation and reporting of income tax article 21 in the South Minahasa District Government has been good. It can be seen from the calculation until the reporting mechanism has been carried out based on the rules that apply. The use of services and applications for the calculation of Income Tax Article 21 of the PT. TASPEN in connection with the cooperation with the Government of South Minahasa.
EVALUASI KUALITAS APARAT PENGAWAS INTERN PEMERINTAH DALAM PENGAWASAN KEUANGAN DAERAH (Studi pada Pemerintah Daerah Kabupaten Minahasa Tenggara) Lumbantobing, Josua H.R.; Mawikere, Lidya
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 10, No 1 (2015)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.10.1.7365.2015

Abstract

This study aimed to evaluate the quality of Government Internal Supervisory Apparatus (APIP) Southeast Minahasa Regency. A common problem in this study is the finding of the audit that is not detected by the APIP as internal auditor, but was found by the external auditor, the Supreme Audit Agency (BPK). The method used in this research is descriptive qualitative. As in qualitative research, the authors use the method of in-depth interviews and Forum Group of Discussion with informants who have knowledge related to this research. The results show, that became important points APIP quality analysis Southeast Minahasa Regency are: First, to meet the needs of APIP competent to provide technical guidance, education and ongoing training to improve quality. Second, do not do that too frequent mutation, a mutation that is done must be in accordance with competence. While that is key to improving the quality of APIP is a strong commitment from the Head of Region for the creation of good and clean government to the fulfillment of the budget for APIP by 1% in accordance with the Regulatory applicable to improving the quality of APIP to provide technical guidance and education and training sustainable, adding facilities such as office operational vehicles and other supporting infrastructure.
PERLAKUAN AKUNTANSI ATAS KONSTRUKSI DALAM PENGERJAAN PADA LAPORAN KEUANGAN PEMERINTAH DAERAH PADA KABUPATEN MINAHASA Siregar, Maruli Harry; Saerang, David P. E.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 10, No 1 (2015)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.10.1.7366.2015

Abstract

This study aimed to assess and provide feedback on the accounting treatment of Construction in Progress which is within the financial statements of Local Government. The analysis method used in this research is to use descriptive analysis method to describes the results of the analysis of the accounting treatment conducted by local government to account Construction in progress. Construction in progress are fixed assets that are in the process of development. The work includes the construction in the land, equipment and machinery, buildings and buildings, roads, irrigation and networks, and other fixed assets that the process of acquisition and / or construction requires a certain period of time and has not been completed. Listing of construction in progress in Minahasa regency government is done by making an adjustment to the journal reported assets unfinished for later recorded under construction in progress. In the process of recording still no records of advances in the development of an asset. There are some problems that can be encountered by the relevant local government recognition of a construction in progress. Recognition of construction in progress are important things that need to follow the guidelines in the Government Accounting Standards. Above special cases should be given special treatment and separate accounting policies in recognition of Construction in progress.

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