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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 PENERAPAN PERNYATAAN STANDAR AKUNTANSI PEMERINTAHAN (PSAP) NOMOR 05 TENTANG AKUNTANSI PERSEDIAAN PADA DINAS PERINDUSTRIAN DAN PERDAGANGAN DAERAH PROVINSI SULAWESI UTARA Ismail, Yulinar Mulyani; Karamoy, Herman; 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.16.3.36374.2021

Abstract

Inventory is one of the current assets in the form of goods or equipment owned by a government agency to be used in supporting government administration activities and is intended to be sold and/or delivered as a service to the community. The purpose of this study was to determine whether the application of inventory accounting applied by the Regional Industry and Trade Office of North Sulawesi Province was in accordance with the Statement of Government Accounting Standards Number 05 (PSAP 05). This study uses a comparative qualitative descriptive method and research data obtained through interviews and documentation. The results showed that the inventory accounting at the Regional Industry and Trade Office of North Sulawesi Province was in accordance with PSAP No. 05. For Financial Reports and so on, the Regional Industry and Trade Office of North Sulawesi Province must always effective and the resulting financial reports can be presented appropriately to interested parties.
EVALUASI PENERAPAN SISTEM E-FAKTUR 3.0 DALAM MELAPORKAN SPT MASA PPN PADA CV. MAYIBA AGUNG MANDIRI KOTA SORONG-PAPUA BARAT Sahetapy, Tirsha Cindy; Runtu, Treesje; Tangkuman, Steven J.
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.16.2.36242.2021

Abstract

E-Faktur version 3.0 is one of the efforts to improve the tax administration system which aims to improve taxpayer compliance in paying taxes but also to create security and convenience in the tax administration process, especially Value Added Tax. This study aims to determine the application of the e-Faktur 3.0 system in reporting the VAT period SPT and to determine the reporting of the VAT period SPT before and after implementing the 3.0 e-Faktur system on CV. Mayiba Agung Mandiri, Sorong City, West Papua. The analytical method used in this research is descriptive analysis method. The results of the study stated that CV. Mayiba Agung Mandiri has implemented e-Faktur 3.0 in reporting the VAT period SPT, where the results are more effective because it is simple and short when compared to the previous version of e-Faktur. In addition, in the application of e-Faktur 3.0, the Input Tax Invoice has not been fully carried out by CV. Mayiba Agung Mandiri, because of the small purchase value and transaction made with non-PKP.
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; 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.16.1.36120.2021

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.
EVALUASI PENERAPAN BELANJA MODAL BERDASARKAN PERATURAN PEMERINTAH NO. 12 TAHUN 2019 DI KANTOR DINAS KEPENDUDUKAN DAN PENCATATAN SIPIL KABUPATEN MINAHASA Tendean, Lanny; Tinangon, Jantje J.; Datu, Christian V.
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.16.3.36332.2021

Abstract

ABSTRACTCapital expenditure is one type of regional expenditure that is arranged in the district/city APBD. According to Government Regulation Number 12 of 2019, capital expenditure is a budget expenditure for the acquisition of fixed assets and other assets that provide benefits for more than 1 (one) accounting period. The types of capital expenditures in question are land expenditures; shopping for equipment and machinery; building and building expenditures; road, irrigation and network spending; expenditure on other fixed assets; and other asset purchases. This study aims to determine whether the application of capital expenditure in the Department of Population and Civil Registration of Minahasa Regency is in accordance with Government Regulation Number 12 of 2019. This type of research is descriptive qualitative. Data collection techniques with document studies and interviews. Data analysis is done by reducing, presenting, verifying, and analyzing. The results showed that the implementation of capital expenditure at the Department of Population and Civil Registration of Minahasa Regency was in accordance with Government Regulation No. 12 of 2019. It is recommended that there should be smoother coordination between the agency and the TPAD so that later there will be no difference between the proposed RKA and the realization of the DPA.
ANALISIS PENERAPAN SISTEM PENGENDALIAN MANAJEMEN DENGAN MODEL FOUR LEVERS OF CONTROL PADA PT TASPEN (PERSERO) KANTOR CABANG MANADO Siwu, Sweetly; Saerang, David; Tirayoh, Victorina
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.16.2.35965.2021

Abstract

Management Control System is a system used by a company to control the implementation of the planned strategy so that the company's goals can be achieved properly. Facing an increasingly competitive situation, a company needs a control system model that can ensure that the company's activities remain under control without preventing employees from innovating and being creative. The aim of this research is to know the implementation of management control system with four levers of control model at PT Taspen (Persero) Manado Branch Office. The research method used is descriptive qualitative method, while the data collection method is done through interviews, documentation and observation. The results of the study indicate that the implementation of the management control system has been running well because it has fulfilled the elements of the four levers of control.
ANALISIS ECONOMIC VALUE ADDED DAN MARKET VALUE ADDED UNTUK MENGUKUR KINERJA KEUNGAN PADA PT INTEGRA INDOCABINET TBK PERIODE 2017-2019 Sitanggang, Novelina Asriani; Nango, Grace B; Pangerapan, Sonny
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.16.3.36375.2021

Abstract

Financial performance measurement functions as a consideration tool for kreditor and investor in giving loan or investment for the company. Until now the financial ratio analysis is still popular to measure the financial performance of a company. However, financial ratio analysis has a limitation which is it does not consider the company capital expense. Economic Value Added (EVA) is a tool to measure financial performance based on the economic value added with considering the interest of the investor by counting the capital expense. Market Value Added (MVA) is a tool to measure financial performance by measuring the company ability in increasing wealth for the stakeholders. This research used qualitative descriptive method. The result showed that PT Integra Indocabinet Tbk had shown bad financial performance in 2017-2019 period projected by EVA because the company could not produce an economic value added (EVA<0), meanwhile based on MVA the company had shown good financial performance by increasing wealth for the stakeholder (MVA>0).
ANALISIS SISTEM PERENCANAAN DAN PENGADAAN ASET TETAP PADA PENGADILAN NEGERI AMURANG Tamigau, Marilin I.; Tinangon, Jantje J.; Afandi, Dhullo
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.16.2.36244.2021

Abstract

The process of procuring goods/services must have procurement guidelines or principles in accordance with the provisions, namely efficient, effective, transparent, open, competitive, fair or non-discriminatory and accountable. The research objective was to analyze whether the planning and procurement of fixed assets at the Amurang District Court were in accordance with the prevailing regulations. The method used in this research is qualitative with a descriptive approach. The results showed that fixed asset planning at the Amurang District Court was carried out based on the applicable regulations and was in accordance with the Minister of Finance Regulation number 150/PMK.06/2014 and the procurement of fixed assets at the Amurang District Court is carried out based on the applicable regulations and is in accordance with Presidential Regulation Number 16 of 2018 concerning Government Procurement of Goods/Services. Reviewed using the COSO (The Commite Of Sponsoring Organitation Of Treadway Commission) analysis tool, the results of research for the planning and procurement of fixed assets within the Amurang District Court are adequate, however, in the risk assessment, there is a problem of lack of understanding from employees and providers of fixed assets.
ANALISIS EFEKTIVITAS PEMUNGUTAN PAJAK AIR TANAH SEBAGAI UPAYA MENINGKATKAN PENERIMAAN PAJAK DAERAH DI KOTA TERNATE Taufik, Meisa Farina; Ilat, Ventje; Wangkar, Anneke
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.2.28218.2020

Abstract

The ground water tax is one of several local taxes levied in Ternate City which also plays a role in regional development. This study aims to determine the level of effectiveness of ground water tax collection in Ternate City and the amount of contributions made to the Ternate City regional tax and to determine the collection procedures imposed by the Ternate City Regional Tax and Retribution Management Agency as the authorized agency. This type of research uses qualitative methods with a descriptive approach. The results showed that ground water tax collection in Ternate was volatile. The effectiveness of the ground water tax for 2015-2016 gets very effective criteria the opposite is for 2017-2018, it gets ineffective criteria. This is because the target set in 2017-2018 rose to 100% and was not matched by the potential it had. The contribution of ground water tax in Ternate in 2015-2018 gets very less criteria, that is <2.5%. Groundwater tax collection procedure in Ternate City has been running well in accordance with applicable regulations. The stages of collection procedures are such as data collection and registration, determination, payment, supervision and reporting, billing.
EVALUASI PELAKSANAAN SISTEM PENAGIHAN PAJAK BUMI DAN BANGUNAN DI KANTOR PELAYANAN PAJAK PRATAMA BITUNG Kamba, Mochammad Eko S.; Saerang, David P.E.; Pusung, Rudy J.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 3 (2013)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.8.3.25107.2013

Abstract

The success of the ability of the nation itself in increasing the welfare of the people. To improve the well-being of its people, then the necessary funds, one of them through the Earth and building tax. The Earth and building taxes not fully collectible that still lack some of the arrears. To collect the arrears required an exercise of good collection system and organized. Object of the research was conducted at the KPP Pratama Bitung, which retail in this study discusses the evaluation of the implementation of the system of earth and building tax collection at KPP Pratama Bitung. The purpose of the this research is (1) to find out how the implementation of the system of earth and building tax collection at KPP Pratama Bitung, (2) know the level of tax revenues at KPP Pratama Bitung, (3) to find out how well implementation of the Tax collection system at KPP Pratama Bitung. This research uses qualitative data and quantitative data. Analytical method used is descriptive analysis method. The results showed that the implementation of the system of KPP Pratama Bitung in 2009-2011 is already good visible from Earth and building tax receipts that always hit the target set by the Office.
PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PENILAIAN KINERJA PUSAT BIAYA PADA HOTEL SUTANRAJA AMURANG Lopez, Paula da; Alexander, Stanly W.; Latjandu, Lady D.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 4 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.4.36815.2021

Abstract

The succsess of a company can be measured through how management can design the right strategy as well as the implementation in the field to obtain the result. The use of responsibility accounting in a company can help in achieving this goal. Research conducted at Hotel Sutanraja Amurang with descriptive qualitative methods shows that this hotel has implemented responsibility accounting but has not been maximized, seen from the organizational structure, budget planning, account code classification, and accounting reporting. However, the classificitation of controlloed costs has not been included in the accountability report and there is no account code for this cost classification. The performance of the cost center at  the Hotel Sutanraja Amurang has been considered quite good because it has acted in the planning process, as well as controlling the costs incurred

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