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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
 69   70   71   72   73 
PENERAPAN BALANCED SCORECARD SEBAGAI ALAT PENGUKURAN KINERJA PADA PT. HASJRAT ABADI CABANG DIPONEGORO PALU Evan, Ariel; Sondakh, Jullie J.; Pusung, Rudy J.
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.16.3.36376.2021

Abstract

PT. Hasjrat Abadi Diponegoro Palu Branch, has business activities that focus on selling Toyota four-wheeled vehicles and spare parts related to Toyota. This study aims to determine the performance of PT. Hasjrat Abadi Diponegoro Palu Branch by looking at every perspective on the Balanced Scorecard, such as financial perspective, customer perspective, internal business process perspective and learning and growth perspective. The data analysis method used is descriptive qualitative method. The results showed that the financial perspective has increased year by year. The customer perspective shows the company is able to acquire and retain customers, and handle incoming complaints. From the perspective of internal business processes, the company has already performed after-sales services to meet customer needs. From the perspective of learning and growth, the company has not been able to retain its employees, lack of employee training but employee performance is good because there is an increase in employee productivity each year.
PENERAPAN COST-VOLUME-PROFIT ANALYSIS UNTUK PERENCANAAN LABA PADA CV VEREL TRI PUTRA MANDIRI MANADO Pangemanan, Melisa Veronica; Morasa, Jenny; Tirayoh, Victorina Z.
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.16.2.36262.2021

Abstract

The company is one of the supporting aspects of a country's economy. Good planning in the company can help companies to achieve company goals. CV Verel Tri Putra Mandiri is a company engaged in the culinary field, namely producing bread as a product of this company. CV Verel Tri Putra Mandiri until now has not used any analytical tools to be used as a reference in profit planning. The research objective is to implement profit planning using the Cost-Volume-Profit (CVP) method. This type of research uses descriptive qualitative research obtained by direct observation and interviews. The data analysis method carried out in this study passed through 4 (four) stages, namely knowing, break event point, contribution margin, margin of safety and operating leverage. The research results of CV Verel Tri Putra Mandiri experienced a decrease in income and profit in 2020 compared to 2019. Where income decreased by 55.69% or Rp. 63.595.000,-. And a profit of 25.76% or Rp. 36.673.1010,-. which causes a decrease in the contribution margin, margin of safety and an increase in the company's break-even point. This is due to the Covid-19 pandemic and the implementation of the Community Activity Border (PPKM).
EVALUASI PENERAPAN PERHITUNGAN, PENETAPAN DAN PEMBAYARAN PAJAK AIR PERMUKAAN PADA PT AIR MANADO Ropah, Tania; Alexander, Stanly W.; Mintalangi, Syermi S.E
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.16.3.36334.2021

Abstract

Surface water tax is a tax that is included in the authority of the local government which is one of the contributions to increase the Local Native Income (PAD) and collected by the level 1 (one) government or the provincial government. This study aims to evaluate the application of calculation, determination and payment of surface water tax by PT Air Manado. The analysis method used in this study is a descriptive analysis method whose method of data collection is through interviews and documentation. The results showed that the calculation and determination of the company's surface water tax has been applied in accordance with the current Tax Regulation, but the company is not yet fully in accordance with the applicable Regional Regulations because in the payment of surface water tax PT Air Manado still has arrears of surface water tax payments.
EVALUASI PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN 24 IMBALAN KERJA PADA PT. DOS NI ROHA MANADO Sulangi, Pricilia; Karamoy, Herman
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.16.2.36240.2021

Abstract

Employee Benefits are all forms of compensation provided by the entity in exchange for services rendered by employees, including directors and management. There are 4 types of employee benefits, namely short-term employee benefits, other long-term employee benefits, post-employment benefits, and severance pay. Employee benefits are regulated in the Statement of Financial Accounting Standards (PSAK) 24 Employee Benefits. The purpose of this study is to evaluate the application of employee benefits at PT. Dos Ni Roha Manado in accordance with the provisions of PSAK 24 Employee Benefits. This study uses qualitative analysis methods and research data obtained through interviews. The results of this study indicate the employee benefits applied by PT. Dos Ni Roha Manado is a short term employee benefit. Recognition, measurement and presentation of short-term employee benefits in accordance with PSAK 24.
ANALISIS BIAYA DIFERENSIAL DAN OPPORTUNITY COST DALAM PENGAMBILAN KEPUTUSAN MENJUAL ATAU MEMPROSES LEBIH LANJUT PADA PT. FORTUNA INTI ALAM Pessak, Gabriel V.; Alexander, Stanly W.; Pusung, Rudy J.
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.16.3.36377.2021

Abstract

Companies need to make the right decisions in irder to achieve company goals. Decision making is certainly not an easy thing, because decision making will affect the performance of the company. Differential Cost and also opportunity cost are alternatives that companies can uses to make decisions where this analysis is used to obtain information on how much profit will be obtained if making decisions among the available alternatives. The purpose of this study is that management can make the right decisions between selling directly or processing it further using quantitative descriptive methods. The result obtained from the analysis using differential cost and also opportunity cost are better if PT. Fortuna Inti Alam further processes coffee beans into ground coffee. Because ground coffee has a higher selling price and PT. Fortuna Inti Alam will get a bigger profit.
PERLAKUAN AKUNTANSI ASET TETAP BERDASARKAN PSAK NO. 16 PADA PT HASJRAT ABADI MANADO Akuba, Rizky Alvianto; Pusung, Rudy J.
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.16.3.36340.2021

Abstract

Fixed assets are part of the assets owned by the company to be used in the company's operations where the value will continue to decline due to the use of these fixed assets, except for land. This study aims to determine whether the accounting treatment starting from the recognition, depreciation, derecognition, and disclosure of fixed assets of PT Hasjrat Abadi Manado is in accordance with PSAK No. 16. The analytical method used is descriptive method with data collection techniques in the form of interviews to obtain data in the form of the application of fixed assets. The results showed that the fixed asset accounting treatment applied by PT Hasjrat Abadi Manado was still not in accordance with PSAK No. 16.
ANALISIS KINERJA KEUANGAN MENGGUNAKAN ECONOMIC VALUE ADDED, MAKRET VALUE ADDED DAN FINANCIAL VALUE ADDED PADA PERUSAHAAN MAKANAN DAN MINUMAN DI INDEKS KOMPAS100 BEI PERIODE 2018-2020 Paledung, Marannu; Karamoy, Herman; Tirayoh, Victorina Z.
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.16.3.36339.2021

Abstract

Economic Value Added (EVA), Market Value Added (MVA), and Financial Value Added (FVA) are methods of analyzing financial performance based on value added. The purpose of this study is to analyze the financial performance of food and beverages companies listed in Indeks Kompas100 IDX during 2018-2020. The research method used is qualitative descriptive. The sampling technique used in this study is purposive sampling. A total of six food and beverages companies were used as sample. The result of the study indicates that with the use of EVA method, the companies get negative EVA result (EVA < 0). Only PT Sariguna Primatirta Tbk gets a positive EVA result (EVA > 0) from 2018-2020. Furthermore, with the use of MVA method, all the companies get positive MVA result (MVA >0). With the use of FVA method, all the companies also get positive FVA result (FVA > 0).
EVALUASI PENERAPAN SISTEM PENGENDALIAN MANAJEMEN DALAM MENINGKATKAN KINERJA PERUSAHAAN PADA PT JAYA BITUNG MANDIRI Rotinsulu, Shintya Ulfa; Runtu, Treesje; Mintalangi, Syermi S.E
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.16.2.36241.2021

Abstract

A management control system is a system used to encourage members to implement each strategy effectively and efficiently to achieve company goals. The purpose of this study was to determine how the application of management control systems in improving company performance at PT Jaya Bitung Mandiri. The data analysis method used is qualitative research with a descriptive approach. The results showed that the management control system at PT Jaya Bitung Mandiri was running well. This is evidenced by indicators of organizing, policies, planning, recording or accounting, reporting, that have been running quite effectively and are able to improve company performance as assessed by the company's revenue and net profit which has increased over the past 3 years. . As a matter of consideration, companies should pay more attention to unfulfilled factors in the management control system so that company management will be more effective and efficient.
ANALISIS ALOKASI BIAYA BERSAMA UNTUK PENENTUAN HARGA POKOK PRODUKSI PADA LIDYA CAKE AND BAKERY MANADO Sepang, Gloria; Ilat, Ventje; Maradesa, Djeini
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.16.3.36387.2021

Abstract

Micro, Small and Medium Enterprises (MSMEs) is a type of business that is classified as simple. However, MSMEs must also pay attention to the amount of cost incurred to produce a product that is useful for determining the cost of production. Joint costs are costs incurred from the time the raw materials are first processed until the various products can be identified. This study aims to determine the calculation of the cost of goods manufactured by Lidya Cake And Bakery and analyze the calculation of the cost of production using the joint cost allocation method and then compare the calculation of the cost of production carried out by Lidya Cake And Bakery with calculations using the joint cost allocation method. Lidya Cake And Bakery is a cake shop business where bread products are the main product and are sold in several flavors. The type of research used is descriptive qualitative. The method of data collection is by conducting observations, interviews, and documentation. The results showed that the calculation of the cost of production with the allocation of joint costs obtained lower results than the calculations carried out by Lidya Cake And Bakery.
PENGARUH EXCHANGE RATE, TUNNELING INCENTIVE DAN TAX PLANNING TERHADAP KEPUTUSAN TRANSFER PRICING (STUDI DI BEBERAPA SEKTOR PADA BURSA EFEK INDONESIA 2017-2019) Widiana, I Gusti A.E; Sondakh, Jullie j.; Wangkar, Anneke
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.16.2.36329.2021

Abstract

Globalization makes national barriers no longer visible. Many companies are moving their companies to Indonesia as a result of globalization. When a company establishes a company in Indonesia, the company must pay taxes. Taxes are a burden for companies, so companies tend to avoid taxes through transfer pricing. Many factors influence transfer pricing decisions. These factors are exchange rate, tunneling incentive, and tax planning. This study aims to determine the effect of exchange rate, tunneling incentive, and tax planning on transfer pricing decisions. The analytical method used in this research is a quantitative analysis technique method with multiple regression analysis which aims to see the effect of the independent variable on the dependent variable and the type of research used is descriptive quantitative. The results of the study show that the exchange rate has no effect on transfer pricing decisions, tunneling incentive and tax planning have effect on transfer pricing decisions.

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