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
 68   69   70   71   72 
ANALISIS PROSES PENATAUSAHAAN BELANJA PADA PEMERINTAH DESA ONGKAW TIGA KECAMATAN SINONSAYANG MINAHASA SELATAN BERDASARKAN PERMENDAGRI NOMOR 113 TAHUN 2014 Pakaja, Ridhwan Muhammad Isma’il; Tinangon, Jantje J.; Afandi, Dhullo
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 3 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.3.30203.2020

Abstract

Good village financial management is an important aspect in the success of village development and community welfare. Moreover, each year the funds allocated to each village have increased. Good village financial management is management that is in accordance with guidelines set by the government, which is contained in Permendagri Number 113 of 2014 concerning Village Financial Management. The purpose of this study is to analyze the adequacy of village financial management, especially in the process of expenditure administration organized by the Ongkaw Tiga Village Government. In this study, the type of data used is qualitative data, while for data sources using primary data, and the analytical method used is descriptive analysis method. Based on the results of the study, it was concluded that in the preparation of the RAB, filing employee expenditure, filing SPP on goods and services spending, filing SPP capital expenditure almost everything done by the Ongkaw Tiga village government can be said to be not complied with. After the evaluation, the factors that influence the non-compliance of the village government in carrying out the procedures for submitting village expenditures are the lack of knowledge and understanding of the village apparatus from the Village Head to the Implementing Officer on the rules imposed so that there are many errors in the preparation or preparation of these documents. 
EVALUASI PENERAPAN WITHHOLDING TAX SYSTEM TERHADAP PAJAK PENGHASILAN PASAL 21 PADA PEGAWAI TETAP PT TASPEN (PERSERO) KANTOR CABANG MANADO Puapadang, Yohana Regin Seyni; Elim, Inggriani; Pangerapan, Sonny
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.1.35847.2021

Abstract

Taxes are one of the largest sources of revenue in the APBN, so it has a very important role in financing the country. Withholding Tax System is a tax collection system which authorizes of third parties to determine the amount of tax payable by the taxpayer and is responsible for depositing and reporting the tax payable. Income Tax Article 21 is one of tax type that uses the Withholding Tax System. This research was conducted on permanent employees of PT Taspen (Persero) Branch Office Manado. The purpose of this research is to evaluating how the application of Withholding Tax System to Income Tax Article 21 on permanent employees of PT Taspen (Persero) Branch Office Manado is in accordance with Laws Number 36 of 2008 Article 17a, PMK Number 242/PMK.03/2014, and DJP PER-16/PJ/2016 Article 24. The results of this research that has been conducted on permanent employees of PT Taspen (Persero) Branch Office Manado obtained show that the application of the Withholding Tax System in terms of calculation, deduction, deposit and reporting of Income Tax Article 21 on permanent employees of PT Taspen (Persero) Branch Office Manado is in accordance with the current taxation laws.
ANALISIS PENERAPAN TOTAL QUALITY MANAGEMENT (TQM) UNTUK MENINGKATKAN KINERJA MANAJERIAL PADA PT. BUMI SELARAS ASRI (GOLDEN SPRING DAN MEETING POINT) MANADO Hondro, Dione Livia; Budiarso, Novi; Mawikere, Lidia M.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.1.35906.2021

Abstract

TQM is a concept or approach of management accounting in maximizing competitiveness through continuous improvement and involving all levels of organization in the company. Managers have an important role in helping the company achieve its goals. The purpose of this research is to find out and analyze the concept of Total Quality Management and its application in PT. Bumi Selaras Asri Manado in an effort to improve managerial performance. The type of research used is qualitative descriptive. Data collection techniques use observations, interviews and documentation. Based on the results of research conducted showed that PT. Bumi Selaras Asri Manado is very concerned about the quality of both its human resources and the quality of the products produced. The existence of one element of TQM that needs to be improved is education and training, while for other elements have been applied well in the company so as to improve managerial performance in it.
PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH PADA CV. MEILIAN LANCAR MAKMUR Rompas, Debora; Morasa, Jenny; Tangkuman, Steven J.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.1.35837.2021

Abstract

Indonesia has a financial reporting standard called SAK-EMKM (Financial Accounting Standards for Micro, Small and Medium Entities) specifically for MSMEs (Micro, Small and Medium Enterprises) which can be used as a reference in preparing MSME financial reporting which takes effect from January 1, 2018. This study aims to implement the preparation of financial statements based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK-EMKM) at CV. Meilian Lancar Makmur. This study uses a qualitative method with a descriptive approach. Data obtained by making observations, interviews and documentation. The results showed that CV. Meilian Lancar Makmur, financial records are still simple, only in the form of recording cash receipts, cash disbursements and totals. In addition, CV. Meilian Lancar Makmur has not prepared financial reports based on SAK-EMKM due to lack of knowledge and has no background in accounting education. In accordance with the results of research and discussion, the authors apply SAK-EMKM as a basis for preparing financial reports on CV. Meilian Lancar Makmur is in accordance with the applicable SAK-EMKM standards. The financial statements that the authors compile are the Financial Position Report, the Profit and Loss Statement, and the Notes to the Financial Statements.
ANALISIS POTENSI DAN REALISASI PENERIMAAN PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH PADA BADAN PENDAPATAN DAERAH KOTA BITUNG Binangga, Victor E.; Morasa, Jenny Morasa; Pinatik, Sherly
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.2.35919.2021

Abstract

Regional Original Income is a reflection of the independence of an area in which there is a Regional Tax and one of them is the hotel tax. This research was conducted to determine the potential and realization of hotel tax revenue on Regional Original Revenue at the Bitung City Regional Revenue Agency. This type of research is qualitative research. The data obtained by using the method of observation, interviews and documentation. The data analysis method used is descriptive analysis method, namely collecting data, analyzing data and drawing conclusions. The results obtained based on the details of the target and realization of Regional Original Revenue in 2017-2020 the percentage of the target and realization of Bitung City's Regional Original Income fluctuated and the largest was in 2019 which was 114.29%. The percentage of the target and realization of the Bitung City hotel tax in 2017 was 96.55%, increased in 2018 by 131.34%, again decreased in 2019 by 118.13% and in 2020 the impact of the Covid-19 pandemic decreased to by 63.07%. Based on the calculation of hotel tax realization data for 2017-2020, the potential hotel tax in Bitung City in 2021 is IDR 781,368,031.00.
ANALISIS PENERAPAN SAK EMKM ATAS PERSEDIAAN PADA CV. JAYA MAKMUR Halim, Evelyna Muliadi; Tinangon, Jantje; Pinatik, Sherly
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.1.35909.2021

Abstract

In a merchandising company, inventory is a significant asset, and becoming a more important resource than an asset.  The application of inventory carried out by CV. Jaya Makmur is still not in accordance with SAK EMKM, which is not journalizing the inventory of merchandise. This study aims to determine the recognition & measurement and presentation of merchandise inventory on CV. Jaya Makmur. This research is a type of descriptive qualitative research. The research method used is descriptive method, which describes the research results according to the facts found in the field. The results obtained indicate that the application of SAK EMKM on CV. Jaya Makmur is still not suitable. In recognizing its inventories, the entity recognizes inventories at the value of the purchase transaction, and does not add transportation costs for purchases, returns purchases, and purchase discounts, while in measuring its inventory the entity does not measure inventory based on standard or retail method, and in its presentation does not record/ journalize inventory merchandise.
ANALISIS DAMPAK COVID-19 TERHADAP KINERJA KEUANGAN PERUSAHAAN RITEL YANG TERDAFTAR DI BURSA EFEK INDONESIA Pratama, Enriko Haris; Pontoh, Winston; Pinatik, Sherly
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.2.35921.2021

Abstract

Thissexplorationnobject is toonoticing  theeeffect offCOVID-19 on the monetary execution of retail organizations recorded on the IDX (Indonesian Stock Exchange), by looking at monetary information prior and then afterward COVID-19, utilizing monetary proportions of productivity which are ROA, ROE, and NPM of recorded retail organizations. quantitative descriptive technique are utilized in this exploration, then, at that point information will be handled utilizing a combined example t-test utilizing the SPSS 25 program. The aftereffects of this examination demonstrate that: (1) Thereeare huge contrasts in the Returnnon Assets of retail organizations recorded on the Indonesia Stock Exchange prior and then afterward COVID-19. This is displayed from the aftereffects of the critical worth which is more modest thann0.05; (2) There is a huge contrast in the Returnnon Equity of retail organizations recorded on the Indonesia Stock Exchange prior and then afterward COVID-19. This is demonstrated by the importance esteem which is more modest thann0.05; (3) There is no critical contrast in the NettProfit Margin of retail organizations recorded in Indonesia Stock Exchange prior and then afterward COVID-19. This is demonstrated by importance esteem bigger thann0.05.
EVALUASI PENERAPAN METODE TIME AND MATERIAL PRICING DALAM MENENTUKAN HARGA JUAL JASA SERVICE DAN SPAREPART PADA CV PRIMA MOTOR DEALER YAMAHA LUWUK Lalenoh, Marsellino Alexander; Pontoh, Winston; Pusung, Rudy J.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.1.35846.2021

Abstract

The selling price needs to be determined properly in order to be able to cover all costs incurred issued by the company. One way to determine the selling price is to use the method time and material pricing. This study aims to determine the selling price of services service and spareparts better with method, time and material pricing and to know the selling price of such a method by method used CV Prima Motor Luwuk. This type of research is descriptive quantitative, with quantitative analysis method through calculation of method time and material pricing. Based on the research results, CV Prima Motor Luwuk has not used the method time and material pricing. From the results of calculations using the method time and material pricing, it is found that the selling price of services is cheaper, while the selling price of spareparts is more expensive. With this method, the selling price of service and spareparts will be better because it can increase the company's profit.
ANALISIS PENGELOLAAN ASET TETAP PADA KANWIL BADAN PERTANAHAN NASIONAL PROVINSI SULAWESI UTARA Tompodung, Graciela; Sondakh, Jullie J.; Kalalo, Meily
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 3 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.3.36333.2021

Abstract

Fixed assets are one of the important elements for carrying out the operational activities of an organization or government. Therefore, fixed assets must be managed properly. Reliability of fixed asset management, especially management in order to the recognition, measurement and disclosure of fixed assets will also have an effect on the quality of the resulting financial statements. The aim of this research was to determine the suitability of fixed asset management at the Regional Office of the National Land Agency of North Sulawesi Province with the Statement of Government Accounting Standards 07. The results obtained were that the Regional Office of the National Land Agency of North Sulawesi Province had implemented fixed asset management activities in accordance with the Standard Statement Government Accounting 07. However, there is still a lack of information regarding depreciation of fixed assets that has not been disclosed in the financial statements. The Regional Office of the National Land Agency of North Sulawesi Province was expected to improve disclosures about these fixed assets.
EFEKTIVITAS DAN KONTRIBUSI PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN DI KOTA TIDORE KEPULAUAN Daud, Rahmatia M; Sondakh, Jullie J.; Pangerapan, Sonny
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.2.36238.2021

Abstract

Local revenue (PAD) is an important indicator that is considered as the level of independence of local governments in managing their regional finances. In order to increase the local revenue, the local government must be biased in obtaining sources that can generate income in its area which is potential for taxes and levies. The purpose of this study, to determine the effectiveness and contribution to the Original Revenue in Manado City. The analytical method used is descriptive qualitative, namely analyzing the level of effectiveness and contribution of the hotel tax realization data in the Manado City. The results showed that the effectiveness of Hotel Tax in 2013 until 2017 increased. The highest effectiveness is in 2017 with a percentage of 127.51% and is included in very effective criteria, and the Hotel Tax Contribution from 2013 to 2017 goes into very few criteria. Unfortunately on 2019 it decreased to 94,81%. And that included in the lowest criterion number is in 2015 with a percentage of 6.28%. It because there is still a lack of awareness of taxpayers in paying taxes. We can see the ascent took place in the years 2018-2019 where the hotel tax contributed quite well with a percentage of 10.39% (2018) and 10.29% in 2019. Therefore, there is a need for socialization or seminar for taxpayers. If it is still infringing, it should be penalized for taxpayers who are late paying taxes.

Page 70 of 76 | Total Record : 754

 68   69   70   71   72 

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) Vol 12, No 01 (2017): Jurnal Riset Akuntansi Going Concern 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