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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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PENGARUH CAPITAL ADEQUACY RATIO (CAR), BOPO DAN NON PERFORMING LOAN (NPL) TERHADAP KINERJA KEUANGAN PERBANKAN DI INDONESIA Matindas, Anggria Maya; Pangemanan, Sifrid S.; Saerang, David P.E.
JURNAL RISET AKUNTANSI GOING CONCERN Vol 10, No 1 (2015): Going Concern Vol. 10 No. 1 Maret 2015
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

This study aimed to determine the effect of the Capital Adequacy Ratio (CAR), ROA and Non-Performing Loans (NPLs) of the return on assets (ROA) banking companies listed in Indonesia Stock Exchange 2008-2010 period. Data obtained from the Financial Report issued by Bank Indonesia with the time period of 2008 to 2010. The population of this study were 28 companies and a total sample of 22 companies with a purposive sample passing phase. Analysis techniques will be used in this research is regression to obtain a comprehensive picture of the relationship between one variable with another variable. The results showed that the variable Capital Adequacy Ratio (CAR) is not significant and has a negative relationship to the ability of return of assets (ROA), ROA indicates that the variable ROA ROA significant effect on the banking company. While the Non Performing Loan (NPL) had no significant effect on ROA banking company. The result is expected that the variable Capital Adequacy Ratio (CAR), ROA, and Non-Performing Loans (NPLs) could be considered by the bank management in managing the company to improve the performance of the company.
Going Concern Vol. 10 No. 1 Maret 2015 Full, Going Concern
JURNAL RISET AKUNTANSI GOING CONCERN Vol 10, No 1 (2015): Going Concern Vol. 10 No. 1 Maret 2015
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Going Concern Vol. 10 No. 1 Maret 2015
PENERAPAN PSAK NO. 2 TENTANG LAPORAN ARUS KAS DALAM PENGAMBILAN KEPUTUSAN PADA PERUM BULOG DIRVE SULUT DAN GORONTALO Syaefudin, Fanesa Isalia Minanda; Morasa, Jenny; Alexander, Stanly
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 10, No 2 (2015)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.10.2.8364.2015

Abstract

In the company’s Financial Statements is a means of consideration in decision making so that, componentsin the financial statements must betrue and correct. In thedecision making companies should use the cash Flow Statement because sometimes the income and balance sheet does not show the real state of corporate finance. The purposeof this study to determine the application of the Cash Flow Statement in accordance with SFAS No. 2 in corporate decision. This type of research is quantitative descriptive. The results showed, net cash provided by the company during the year has decreased compared to the previous year. This study uses the ratio analysisin corporate decision making. The Ratio of Operating Cash Flow to Total Liabilities can be used as basis for decision making in the company repay its total Liability for one year of operation. The Ratio of Cash Flow to Current Liabilities can be used as the basis of the decision making companies when measuring the company’s ability to pay Current Liabilities by Net Operating Cash Flow. The Ratio of Cash Flow to Sales companies measure the company’s ability to measure the company’s ability to obtain cash from to sale. Leaders should Perum Bulog particularly the finance department needs to implement the Cash Flow Statement as the basis of its analysis so that can know the financial situation and can be used as a basis for decision making of the company.
PENGARUH PENERAPAN e-SPT TERHADAP EFISIENSI PEMROSESAN DATA PERPAJAKAN (Survey Terhadap Pengusaha Kena Pajak pada KPP Pratama Kota Tomohon) Mokolinug, Debbie Deborah. S.; Budiarso, Novi S.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 10, No 2 (2015)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.10.2.8365.2015

Abstract

Breakthroughs related to the application of Information Technology in taxation activity continues to be done in order to facilitate, improve and optimize the service to taxpayers. There are many factors that influence the success of applied information technology. It is associated with a recent study also analyzes the success of information technology established by the Directorate General of Taxation (DGT) is an e-SPT This study was conducted to verify the success of e-SPT system used by employers taxable. The purpose of this study was to determine the effect of practicality, ease of calculation, the ease of reporting and reliability of e-tax return on tax data processing efficiency. The analytical method used is multiple regression analysis. The results showed that the practicality and ease of calculation significantly affect the efficiency of data processing tax on taxable employers in Tomohon while reporting the ease and convenience of e-SPT does not significantly affect the efficiency of data processing tax on taxable employers in Tomohon
EVALUASI EFEKTIVITAS PENERAPAN SISTEM AKUNTANSI PENGELUARAN KAS ATAS UANG PERSEDIAAN (UP) PADA DINAS PERTANIAN DAN PETERNAKAN PROVINSI SULAWESI UTARA Polii, Betriana Frisly; Mawikere, Lidia
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 10, No 2 (2015)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.10.2.8366.2015

Abstract

The role of local governments that manage their own regional finance in an effort to optimize the revenue potential of each region in order to enhance the development of the area. This study aims to determine the application of the accounting system of cash expenditure on Money Supply (UP) in the Department of Agriculture and Animal Husbandry of North Sulawesi Province. The method used is descriptive qualitative. The results showed the implementation of the accounting system of cash expenditure on the money supply in the Department of Agriculture and Animal Husbandry of North Sulawesi province has been conducted in accordance with the theory of cashexpenditure accounting system as well as the existing rules. Expected training in accounting in order to process performance can be run as expected.
ANALISIS POTENSI dan EFEKTIFITAS PAJAK DAERAH ATAS RUMAH KOS di KOTA MANADO Simangunsong, Marsion Immanuel Kant; Saerang, David Paul Elia; Elim, Inggriani
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 10, No 2 (2015)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.10.2.8367.2015

Abstract

This regulation introduce the new system of taxation that is self assessment system occurred since 1984. This study determine how potential and realization of local taxes on boarding house toward original local income in Manado. This study explains potential and effectiveness of local tax toward boarding house in Manado. Whether the existing boarding house in Manado city and potentially effective for the implementation of local taxes imposed on the above 10 room boarding house. This study used a descriptive analysis method i9n which the research is done by collecting and analyzing the data collected and also explanation. This study concludes that the potential of the tax boarding house has great potential to be developed by the city of Manado especially department of regional income, where to impose a tax on the boarding house can increase regional real income of Manado in innovative way. To increase revenue from imposing tax of boarding house, is important to do socialization every three months to society who wants to open that business.
EVALUASI PENERAPAN SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) PADA DINASS PENDAPATAN, PENGELOLAAN KEUANGAN DAN ASSET DAERAH KOTA KOTAMOBAGU Komaling, Veybie; Walandow, Stanley Kho
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 10, No 2 (2015)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.10.2.8368.2015

Abstract

Computer Applications SIMDA program is an application program that is intended to assist local governments in the area of financial management. As for the above purpose of the research is to evaluate the application of SIMDA at the Department of Revenue, Finance and Asset Management Regional Kotamobagu. Research methods using qualitative data, that is data obtained from the object of research in the form of sentences or descriptions, sketches and drawings and quantitative data, ie data obtained from the object of research in the form of numbers or numbers that have been processed further. From this study, the researchers concluded that SIMDA Application Evaluation in the Department of Revenue, Finance and Asset Management Regional Kotamobagu not fully in accordance with the Legislation in force, because the procedure is not in accordance with the cash outlay Minister Regulation No. 13 Year 2006 on Guidelines for Financial Management area.
PENERAPAN PSAK NO. 30 TENTANG PERLAKUAN AKUNTANSI SEWA AKTIVA TETAP PADA PT. SINAR KARYA MEGA PERSADA Pangkerego, Revine Marni; Budiarso, Novi
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 10, No 2 (2015)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.10.2.8369.2015

Abstract

Companies in the course of its business relative to lease equipment to run its operations rather than having to buy new equipment with the aim of minimizing costs. For the PT. Sinar Karya MegaPersada engaged in construction business and has opted to rent some equipment fixed assets in the form of heavy equipment as additional business to earn more income. Often the records maintained by the company is not in accordance with PSAK No. 30 of the lease of fixed assets. The purpose of this study to determine the accounting treatment applied to the PT. Sinar Karya Mega Persada is already in line with PSAK No. 30. The method used is descriptive study. The results showed lease accounting treatment of fixed assets using operating leases where the end of the lease, the equipment remains the property of the lessor in this case PT. Sinar KaryaMega Persada. The Company has not fully follow accounting standards in accordance with PSAK NO. 30 on leases of fixed assets. Head of the company should consistently apply the lease accounting treatment of fixed assets in accordance with PSAK No. 30, to be more accurate financial reporting.
ANALISIS DIFFERENTIAL COST DAN OPPORTUNITY COST DALAM PENGAMBILAN KEPUTUSAN MEMBELI ATAU MEMPRODUKSI SENDIRI PADA INDUSTRI RUMAH PANGGUNG WOLOAN Mongdong, Romeo Fersi; Morasa, Jenny; Wokas, Heince
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 10, No 2 (2015)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.10.2.8370.2015

Abstract

The business world today is characterized by increasing competition among existing companies. Competition occurs in all sectors of the economy both industry, trade, and services. One of the decisions that must be taken in planning at every alternative is to buy or produce itself a component of raw materials. Differential cost are related to the opportunity cost, which is the differential cost incurred costs as a result of certain decisions while the opportunity cost is the cost incurred when choosing a decision. The purpose of this study to analyze the differential costs and opportunity costs in the decision to buy or produce their own on Industri Rumah Panggung Woloan. The analytical method used is descreptive quantitative. Result of the differential cost analysis showed that the right decisions can be taken by the management company the manufactures its own because getting a hihgter differential gain, compared to buying from outside. While the opportunity cost of the buying raw materials from outside is more profitable, thus producing itself becomes more expensive. Should the leadership Industri Rumah Panggung Woloan produce their own wood from the outside becauseit would be more adventageous, compared to taking wood there are kept alone.
PENERAPAN PSAK NO. 45 PADA GEREJA GMIM BUKIT ZAITUN WALIAN DUA Kumambow, Leonardo; Tinangon, Jantje J.; Tirayoh, Victorina Z.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 10, No 2 (2015)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.10.2.8371.2015

Abstract

Disclosure of financial statements of the Church so important that financial accountability becomes clear, and can increase the confidence of donors and people who have given charity to the Church to manage the fund. Demands for accountability are adequate, especially for non-profit organizations of the Church can be overcome by applying general standards that apply in Indonesia, PSAK No. 45 on financial reporting nonprofits. The purpose of this study was to determine how the Financial Statements GMIM Olivet Church Walian Two when applying PSAK No. 45. The method used is descriptive qualitative method. The results obtained GMIM Olivet Church Walian Two prepare financial statements based on Tata's Church, where the financial statements prepared in the form of a report containing the budget realization of revenue and expenditure of the Church during the year. GMIM Olivet Church should apply PSAK No. 45 so that the financial statements would be more relevant, reliable, and can be compared to the accountability of the financial statements is adequate.

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