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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 Penerapan Akuntansi Aset Tetap Berdasarkan PSAK No. 16 pada PT Kaltim Kariangau Terminal Nuraini Wahyu Aprilia; Jantje Tinangon; Sherly Pinatik
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.v18i3.51410

Abstract

Fixed assets are tangible assets that are obtained in ready to use form or by being built first, which are used in the company's operations, are not intended for sale in the context of the company's normal activities and have a useful life of more than one year. Fixed assets are an important part in supporting the company's operational activities. This study aims to determine that the company has implemented fixed asset accounting that is appropriate and based on the Statement of Financial Accounting Standards (PSAK) No.16 in the company's activities. The type of research used is qualitative research with descriptive methods. The results showed that the application of fixed asset accounting applied by the company in general is in accordance with PSAK No. 16. While some things related to the application of fixed asset disclosures and related to the application of termination and disposal of fixed assets are not in accordance with PSAK No. 16.
Analisis Sistem dan Prosedur Pengeluaran Kas Belanja Langsung pada Badan Keuangan dan Aset Daerah Kabupaten Halmahera Utara Reilin Mare; Dhullo Afandi; I Gede Suwetja
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.v18i3.51435

Abstract

Cash disbursement is an important resource component in implementing development programs planned by the government. Cash is recognized at the nominal value of cash or cash equivalents, as well as current accounts with banks whose use is not restricted. The cash disbursement system and procedures consist of 4, namely cash disbursement of inventory money (UP), disbursement of replacement cash inventory (GUP), disbursement of additional reserve money (TUP), and direct cash disbursement (LS). This research aims to analyze whether the system and procedures for disbursing direct cash expenditure at the North Halmahera Regency Regional Financial and Asset Agency are adequate or not. The method used is descriptive qualitative, and data collection through interviews, documentation and observation. The results of the study show that the implementation of the system and procedures for spending direct cash disbursements at BKAD in North Halmahera Regency is in accordance with the regulations in Permendagri No. 77 of 2020 concerning Technical Guidelines for Regional Financial Management, which is implemented through the process of issuing SPD, submitting SPP, issuing SPM, and issuing SP2D . Meanwhile, the internal control system for direct cash disbursements at BKAD North Halmahera Regency as a whole is quite adequate, and in accordance with PP No. 60 of 2008 concerning Government Internal Control Systems (SPIP). However, there is still one element that has not been implemented well, namely control activities, because there is no clear SOP for submitting funding applications. Keywords : Systems, procedures, cash disbursements, direct spending.
ANALISIS PENERAPAN PP NO. 71 TAHUN 2010 TENTANG STANDAR AKUNTANSI PEMERINTAHAN PADA KANTOR WILAYAH KEMENTERIAN AGAMA PROVINSI SULAWESI UTARA Nindy Chelsy Paputungan; Hendrik Manossoh; Sintje Rondonuwu
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.v18i3.51483

Abstract

Implementation of Government Regulation Number 71 of 2010 related to the Budget Realization Report is an important factor in government financial reporting. The purpose of this study is to analyze the application of Government Regulation Number 71 of 2010 concerning government accounting standards related to PSAP Number 02 Budget Realization Reports at the Regional Office of the Ministry of Religion of North Sulawesi Province. The method used is qualitative research with a descriptive approach. The results of the study show that the implementation of Government Regulation Number 71 of 2010 Government Accounting Standards related to PSAP Number 02 Budget Realization Report at the Regional Office of the Ministry of Religion of North Sulawesi Province, based on four elements consisting of the Budget Realization Report structure, reporting period, timeliness and the contents of the Budget Realization Report, overall the implementation is quite good and appropriate but not yet fully maximized because in the content elements of the Budget Realization Report, discrepancies were found where there were three items that were not presented in the Budget Realization Report, namely transfer items because the Regional Office of the Ministry of Religion of North Sulawesi Province did not make transfers in cash, surplus/deficit items were not presented in the Report Realization of the Budget but presented in operational reports and remaining items of over/under budget financing (SILPA/SIKPA) are not presented because if there is over/under budget financing (SILPA/SIKPA) it will be returned directly to the state treasury.Keywords : Government Accounting Standards, Financial Reporting, Budget Realization Reports, Budget Financing
Analisis Perhitungan Pajak Pertambahan Nilai Pada PT Sinar Pure Internasional Bitung Selci Lulage; Dhullo Afandi; Syermi S.E Mintalangi
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.v18i3.51739

Abstract

Taxes are contributions of taxpayers to the State owed by individuals or entities that are coercive under the Law, by not receiving direct compensation and being used for the needs of the State. Value Added Tax is a type of indirect tax which is included as a consumption tax in the country, both consumption of goods and consumption of services. In general, Value Added Tax (VAT) is a tax imposed on the added value of a good or service after going through the production process. In principle, every company performs calculations, deposit and tax reporting in connection with the activities carried out by the company. This research was conducted at PT Sinar Pure Foods International, Bitung City. The purpose of this research is to find out that the calculation of Value Added Tax made by PT Sinar Pure Foods International is in accordance with applicable regulations. The analytical method used in this study is a qualitative descriptive analysis method. Based on the results of the study, it shows that the calculation of Value Added Tax is in accordance with the applicable regulations, namely Law Number 42 of 2009 Keywords: Calculation of Value Added Tax

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