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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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Analisis Biaya Produksi dengan Menggunakan Metode Variable Costing dalam Menentukan Harga Pokok Produksi Per Jenis Produk Pada UD Lyvia Nusa Boga Miranti Harun; Hendrik Manosoh; Lady Diana Latjandu
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 18 No 2 (2023): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v18i2.49932

Abstract

Production costs are the total of all costs incurred to produce certain goods or services. These costs include the cost of raw materials, labor, marketing, equipment, taxes and overhead costs. The purpose of this study is how to analyze production costs using the variable costing method in determining the cost of production per type of product at UD Lyvia Nusa Boga. The type of research used is qualitative. Data collection techniques using the method of observation, interviews and documentation. Based on the research results, UD Lyvia Nusa Boga still uses a simple method in determining the cost of production. The calculation of the cost of goods manufactured using the company method yields higher results compared to the variable costing method because only variable costs are included in the calculation of the variable costing method.
Pengaruh Debt To Equity Ratio (DER), Current Ratio (CR), Total Asset Turnover (TATO) dan Net Profit Margin (NPM) Terhadap Pertumbuhan Laba Pada Perusahaan Pertambangan Batubara Yang Terdaftar Di BEI Tahun 2018-2022 Fenty Febriani Yoldam Palayukan; Herman Karamoy; Robert Lambey
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 18 No 2 (2023): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

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Abstract

Profit growth is an increase or decrease in the results of the company's profit from the previous year. Profit growth is uncertain, but can be predicted using financial ratio analysis. This study aims to determine the effect of DER, CR, TATO and NPM on profit growth in coal mining companies listed on the IDX in 2018-2022. The research method used is an associative quantitative method. The sampling technique in this study used non-probability sampling with a purposive sampling technique. The population in this study were 29 companies with 145 total financial report data and a sample of 9 companies with a total of 45 financial report data that met the criteria. The results of this study indicate that Debt To Equity Ratio (DER) and Net Profit Margin (NPM) have significant effect on profit growth, while Current Ratio (CR) and Total Asset Turnover (TATO) have no significant effect on profit growth in coal mining companies listed on the IDX in 2018-2022. Keywords: Debt to Equity Ratio (DER), Current Ratio (CR), Total Asset Turnover (TATO), Net Profit Margin (NPM) and Profit Growth.
ANALISIS KEPATUHAN PELAKSANAAN PEMOTONGAN PAJAK PENGHASILAN PASAL 15 DI PT PELABUHAN INDONESIA (PERSERO) REGIONAL 4 BITUNG Astried Monica Limahelu; Dhullo Afandi; Wulan Kindangen
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 18 No 3 (2023): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v18i3.50594

Abstract

PT Pelabuhan Indonesia (Persero) Regional 4 Bitung from January to April 2022 uses ships owned by PT Herlin Samudera Line so that Article 15 income tax is cut. This study aims to determine the compliance of the implementation of Article 15 Income Tax withholding at PT Pelabuhan Indonesia (Persero) Regional 4 Bitung in accordance with applicable tax regulations. This study used a type of qualitative descriptive research. The method of data collection in this study is through interviews, and documentation. The results showed that PT Pelabuhan Indonesia (Persero) Regional 4 Bitung has complied materially because it has been correct in calculating Article 15 Income Tax and is correct in deducting Article 15 Income Tax. But it did not comply formally because there was a delay in depositing Article 15 income tax for the March tax period.
ANALISIS PERHITUNGAN, PEMUNGUTAN, DAN PELAPORAN PPH 21 PEGAWAI TETAP BERDASARKAN UU No 7 TAHUN 2021 PADA PT. BANK RAKYAT INDONESIA (Persero) KANTOR CABANG MANADO Anggelina Warokka; Inggriani Elim; Steven Tangkuman
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 18 No 3 (2023): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v18i3.50746

Abstract

This study aims to determine how the calculation, collection, and reporting of Pph 21 on Permanent Employees of PT Bank Rakyat Indonesia Manado Branch Office based on Law No. 7 Year 2021. This research uses descriptive qualitative research. With data collection sourced from secondary data, namely documentation from documents from the company and primary data which is the result of interviews with respondents. The results of this study indicate that PT Bank Rakyat Indonesia Manado Branch Office calculates Income Tax 21 using the latest rates based on Law No. 7 of 2021 with the With Holding system collection system, namely the company is responsible for collecting Income Tax 21 from permanent employees. However, it was found that there was still an error in the calculation of the determination of PKP, where there was a difference of one handred thousand rupiah, so that the amount of tax paid was overpaid.. For the timely reporting of Income Tax 21, PT. T. Bank Rakyat Indonesia Manado Branch Office is carried out on average on the 10th so that the reporting and depositing of SPT does not exceed the deadline.   Keywords : Calculation, Collection, Reporting, Income Tax 21, Permanent Employees
PENGARUH CAPITAL INTENSITY, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA Oktavia
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 18 No 2 (2023): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

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Abstract

In order to ascertain the impact of capital intensity, profitability, and company size on tax aggressiveness in energy sector companies listed on the Indonesia Stock Exchange in 2018–2021, this study will analyze these variables. The ratio of net fixed assets to total assets is used to calculate capital intensity. Return on assets (ROA) are used to calculate profitability and the natural logarithm (Ln) of total assets are used to calculate company size. Purposive sampling, a quantitative sample approach, is used in this research. 17 out of the 79 companies have been chosen as sample companies. Multiple linear regression analysis was used to analyze the data in this study. IBM SPSS 26 is the statistical analysis program that is used. According to the analysis of this study, capital intensity has a significant negative effect on tax aggressiveness, profitability has no significant negative impact on tax aggressiveness and company size has a significant positive effect on tax aggressiveness.
Analysis of the Impact of Covid 19 on Sales of Micro, Small and Medium Enterprises (MSMEs) (Case Study at the MSME Forum in Manado City) Helda Ruata; Priscillia Weku
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 18 No 2 (2023): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

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Abstract

The Covid 19 pandemic had a major impact on the economic sector due to the many restrictions on community activities, especially for Micro, Small and Medium Enterprises at the MSME Forum in Manado City. This study aims to analyze the impact caused by the Covid 19 pandemic and the survival strategies carried out by MSMEs in the midst of the Covid 19 pandemic on sales of Micro, Small and Medium Enterprises at the MSME Forum in Manado City. The research method uses a qualitative type of case study and is descriptive in nature. The data collection process was carried out by means of interviews, observation and documentation with the management of the Manado City MSME Forum. The results of this study indicate that Covid 19 greatly impacted sales at the Manado City MSME Forum, where this was influenced by Government Regulation No. 21 of 2020 concerning Large-Scale Social Restrictions which caused sales at the Manado City MSME Forum to decline due to reduced customers. The survival strategy of the Manado City MSME Forum management in the form of business development training through social media as a means of promoting products has gone well, this is evidenced by the increase in sales and the condition of MSMEs that are able to survive in the midst of a pandemic crisis. It is hoped that the Manado City MSME Forum will continue to make efforts to maintain business because people are more active online, starting from work and shopping using only social media.Keywords: Impact of Covid 19, Strategy
Analisis Laporan Kinerja Instansi Pemerintah (LKjIP) Berdasarkan Permenpan RB Nomor 53 Tahun 2014 pada Dinas Kebudayaan dan Pariwisata Kabupaten Toraja Utara Herlin Tangdilassu; Jenny Morasa; Peter Kapojos
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 18 No 2 (2023): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

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Abstract

The Performance Report is an overview that explains concisely and completely about the performance achievements prepared based on the work plan stipulated in the framework of implementing the APBD (PP 6/2006). The purpose of this research is to 1) analyze and find out the performance achievements of the North Toraja Regency Culture and Tourism Office in terms of performance agreement elements based on Permenpan RB Number 53 of 2014; 2) analyze and find out the achievements of the performance report of the North Toraja Regency Culture and Tourism Office in terms of performance reporting elements based on Permenpan RB Number 53 of 2014. The type of research used is qualitative research with a descriptive approach. The results showed that the performance achievements of the North Toraja Regency Culture and Tourism Office were mostly achieved and categorized as successful. And the Government Agency Performance Report (LKjIP) of the North Toraja Regency Culture and Tourism Office has mostly been prepared in accordance with Permenpan RB Number 53 of 2014, but there are still elements in the LKjIP preparation format that are not in accordance with the regulations.
Analisis Prosedur Inventarisasi Barang Milik Daerah Berdasarkan Permendagri Nomor 47 Tahun 2021 Pada Badan Perencanaan Pembangunan Daerah Provinsi Sulawesi Utara Mukhairah; David P.E. Saerang; Stanley Kho Walandouw
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 18 No 2 (2023): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

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Abstract

Inventory is an activity to collect data, record, and report the results of data collection of Regional Property (Permendagri 47/2021). Inventory is carried out so that the availability of Regional Property data is good in an effort to realize administrative order and physical order and facilitate the implementation of Regional Property management. This study aims to 1) determine the implementation of Regional Property inventory procedures in the process of data collection, recording, and reporting the results of data collection of Regional Property at the Regional Development Planning Agency of North Sulawesi Province; 2) determine the implementation of Regional Property inventory procedures in the process of data collection, recording, and reporting the results of data collection of Regional Property in accordance with Permendagri Number 47 of 2021. This type of research is qualitative research with a descriptive approach. The results showed that the Regional Property inventory procedure carried out at the BAPPEDA of North Sulawesi Province was in accordance with Permendagri Number 47 of 2021 concerning Procedures for Implementing Bookkeeping, Inventory, and Reporting of Regional Property. However, there are obstacles that often occur, namely obstacles in data entry due to the SIMDA BMD application which has not accommodated all Permendagri No.47 of 2021 so that it can hinder the BMD data entry process.
Analisis Perlakuan Akuntansi Persediaan Berdasarkan PSAP Nomor 05 Pada Klinik Pratama Kantor Gubernur Sulawesi Utara Walenhein Samuel Tuar; Heince Wokas
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 18 No 3 (2023): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v18i3.51289

Abstract

Inventory is equipment or goods in a government agency to be used to support or to be handed over as a service to the public. Inventories are very important for companies, such as trading companies, manufacturers, business organizations, and also agencies in the government sector which are included in current assets. This study aims to determine whether the inventory accounting treatment at the Pratama Clinic, North Sulawesi Governor's Office is in accordance with PSAP No.5. The method used in this research is descriptive qualitative method which is a method that focuses on in-depth observation. From the results of this study it can be shown that the accounting treatment for inventory at the Pratama Clinic, North Sulawesi Governor's Office is in accordance with the Statement of Government Accounting Standards No.05, seen from the definition of inventory, classification, recognition, measurement, inventory expenses, and inventory disclosure are in accordance with PSAP No. 05 Inventory Accounting.
ANALISIS PENERAPAN AKUNTANSI ATAS INSENTIF DAN PEMUTIHAN DENDA PAJAK KENDARAAN BERMOTOR DI PROVINSI SULAWESI UTARA Kalvaris Gerung Languyu; Treesje Runtu; Pricillia Weku
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 18 No 3 (2023): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v18i3.51290

Abstract

Motor Vehicle Tax (PKB) is one of the potential high taxes for regional revenues. Motor Vehicle Tax is included in the type of provincial tax which is part of the Regional Tax where the potential for PKB revenue is 70% of the Regional Original Revenue (PAD). This study aims to analyze the application of accounting for incentives and write-off of Motor Vehicle Tax fines in North Sulawesi Province. The analytical method used in this study is a qualitative descriptive method which aims to describe objective and subjective conditions that occur in the field by explaining the problems encountered based on existing data. The results of the study show that the application of incentives and write-off of motorized vehicle tax fines has been implemented through a by-system and is in accordance with Governor Regulation Number 61 of 2020. In addition, the Regional Revenue Agency has also implemented incentives and write-off of fines for three periods during 2022. Keywords: Motor Vehicle Tax, Incentives and Penalties.

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