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INDONESIA
ACCOUNTABILITY
Published by Universitas Sam Ratulangi
ISSN : 23383917     EISSN : 25974831     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
As the visions of Ministry of Research, Technology, and Higher Education of Republic of Indonesia are to improve the knowledge, technology, and the innovation then The Program of Accounting Profession Education (or PPAk), Faculty of Economics and Business, Sam Ratulangi University presents Accountability Journal as one of the efforts to support those visions.
Arjuna Subject : -
Articles 8 Documents
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Search results for , issue "Vol. 11 No. 2 (2022): Accountability" : 8 Documents clear
ANALYSIS OF THE UTILIZATION OF THE ADMINISTRATIVE EXEMPTION OF HOTEL TAX, RESTAURANT TAX, AND ENTERTAINMENT TAX IN ACCORDANCE WITH MAYOR REGULATION NO. 42 YEAR 2021 BITUNG CITY Madeleine Monica Roslin Ole; Jenny Morasa; Sonny Pangerapan
ACCOUNTABILITY Vol. 11 No. 2 (2022): Accountability
Publisher : Universitas Sam Ratulangi

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Abstract

Tax sanctions are divided into two types, namely administrative sanctions and criminal sanctions. The taxpayer's duty to pay hotel, restaurant, and entertainment taxes in the pandemic era is felt to burden the community, especially those in the city of Bitung. Therefore, the local government issued a policy through Mayor Regulation No. 42 in 2021 in terms of granting exemption from administrative sanctions. The purpose of this study was to determine the use of the exemption from administrative sanctions for Hotel Tax, Restaurant Tax, and Entertainment Tax in Bitung City in accordance with Mayor Regulation No. 42 in 2021. The analytical method used in this study is a qualitative descriptive analysis. The results of this study indicate that there are 22 Restaurant Taxpayers, 5 Hotel Taxpayers, and 4 Entertainment Taxpayers who take advantage of the exemption of sanctions. For those who do not take advantage, there are 15 Restaurant Taxpayers and 4 Hotel Taxpayers with constraints of lack of information and economic difficulties. The method of paying taxes during the exemption period is still the same as the normal payment, but the Taxpayer is no longer subject to administrative sanctions.
ANALYSIS OF THE IMPLEMENTATION OF MOTOR VEHICLE TAX RELIEF IN OPTIMIZING REGIONAL REVENUE AT THE REGIONAL REVENUE AGENCY OF NORTH SULAWESI PROVINCE Dian Ceacilia Fabiola Rattu; Heince R. N. Wokas; I Gede Suwetja
ACCOUNTABILITY Vol. 11 No. 2 (2022): Accountability
Publisher : Universitas Sam Ratulangi

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Abstract

The granting of tax relief is a program of reducing, eliminating or amending tax penalties imposed on vehicle owners. This study aims to analyze the application of motor vehicle tax relief to optimize regional income to meet these objectives, planning and efforts must be made as well as tips for optimizing revenue. The type of research used is a qualitative with descriptive approach. The data obtained are by conducting interviews, observation and documentation. The data analysis method used is a descriptive analysis by collecting and classifying data, then analyzing it, so that it can produce a conclusion to answer the existing problems. The results showed that the granting of motor vehicle tax relief can optimize regional income and also increase taxpayer awareness of paying taxes.
ANALYSIS OF ACCOUNTABILITY AND TRANSPARENCY IN FINANCIAL MANAGEMENT VILLAGE OWNED ENTERPRISES (BUMDES) TINARANGEN NIAMPAK, BEO SELATAN DISTRICT, TALAUD ISLANDS DISTRICT Elistriani Taengetan; Hendrik Manossoh; Victorina Tirayoh
ACCOUNTABILITY Vol. 11 No. 2 (2022): Accountability
Publisher : Universitas Sam Ratulangi

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Abstract

Village-Owned Enterprises (BUMDes) as public agencies in a community service organization, are required to apply the principles of accountability and transparency as good governance in public service organizations. This study aims to determine the accountability and transparency of the financial management of BUMDes Tinarangen Niampak, Beo Selatan District, Talaud Islands Regency. The research method used is descriptive qualitative. The types of data used are qualitative data and quantitative data. data sources used are primary data and secondary data. Data collection techniques used in this study were observation, interviews and documentation. The informants in this study were the Head of Niampak Village, Supervisor of BUMDes Tinarangen, Chairman, Secretary and Treasurer of BUMDes Tinarangen, as well as the community who were customers and not customers of BUMDes Tinarangen. The results of the study show that (1) Accountability in the financial management of Tinarangen BUMDes is not optimal, because there are weaknesses in the implementation, administration, reporting and accountability stages. (2) Transparency in the financial management of BUMDes Tinarangen has not been optimal, because there is no access that makes it easy for the public to obtain information about the financial.
EVALUATION OF THE MANAGEMENT OF NIAWANTIAN VILLAGE-OWNED ENTERPRISES (BUMDES) IN BANTIK LAMA VILLAGE, BEO SUB-DISTRICT, TALAUD ISLANDS DISTRICT Selpiana Bonte; Hendrik Manossoh; Claudia W M Korompis
ACCOUNTABILITY Vol. 11 No. 2 (2022): Accountability
Publisher : Universitas Sam Ratulangi

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Abstract

This study aims to evaluate the management of Niawantian Village Owned Enterprises (BUMDes) in Bantik Lama Village, Beo District, Talaud Islands Regency. The method used in this research is descriptive qualitative with interview and documentation data collection methods. The informants in this study were the Head of BUMDes, Secretary of BUMDes, and Treasurer of BUMDes. The results showed that the management of village-owned enterprises in the village of Bantik Lama generally cannot be said to be good because there are still many improvements needed so that financial recording and reporting are not in accordance with Government Regulation No. 11 of 2021. Joint commitment from the village apparatus and also each part in carrying out every responsibility is a success factor for BUMDes Financial Management. Based on the results of the interview, the BUMDes of Niawantian Bantik Lama is currently only being formed so that it has not run optimally. Because it is still in the process of improving and preparing for administrative completeness for Pertamina Desa and Wifi Desa businesses. Theoretically, this research can provide broad implications regarding stewardship theory. Practically, this research has implications for the management of BUMDes Niawantian to be better in managing and reporting BUMDes finances.
bankruptcy BANKRUPTCY PREDICTION FOR COMPANIES USING THE ALTMAN Z-SCORE MODEL (A CASE STUDY IN LEASING COMPANIES IN INDONESIAN STOCK EXCHANGE PERIODE 2019-2021) Rena Mustari Mokoginta; Heince R N Wokas
ACCOUNTABILITY Vol. 11 No. 2 (2022): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.45450.11.2.2022.66-73

Abstract

This study aimed to determine which lieasing companies on the IDX are predicted to go bankrupt between 2019 and 2021 using the Altman Z-Score model. This research utilised descriptive research. Samples were collected using the nonprobability sampling technique. Based on the predetermined criteria, 14 financing companies were acquired as the study samples. The method employed was the Altman Z-Score model. The study results from 2019-2021 showed ten financing companies in healthy condition, one company is predicted to be in a grey area, and two companies are predicted for bankrupt. One company was predicted in a grey area in 2019 and entered a healthy condition from 2020-2021.
Book Sales Application System at the Book Center at the GMAHK Papua Mission Office Jennet Juliana Busdan; Jessy Dimarcus L. Warongan
ACCOUNTABILITY Vol. 11 No. 2 (2022): Accountability
Publisher : Universitas Sam Ratulangi

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Abstract

At the Book Hall of the Seventh-day Adventist Church Office in the Papua Mission, it is necessary to record sales, print receipts, and report more effectively and efficiently. So, a system is needed that can support book sales in the book hall section. The purpose of this research is to simplify the whole process of selling books by using an information system in the form of an application. This research was conducted using the modified waterfall method developed by Winston Royce, which consists of five stages, namely: study and literature deepening, system requirements analysis, system design, interface design and system development, and system testing. The software used is Visual Basic 6.0 and Microsoft Access as data storage media. The system designed is a book-selling application system.
Evaluation Of Accounting Information System Security For Fixed Asset Procurement That Supported By Internal Control System At The Head Office Of PT. Bank SulutGo Millenia R. Pangaila; Stanly W. Alexander; Meily Y. B. Kalalo
ACCOUNTABILITY Vol. 11 No. 2 (2022): Accountability
Publisher : Universitas Sam Ratulangi

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Abstract

ABSTRACT Accounting information systems for fixed asset procurement are prone to security risks that could interfere with the system. Due to the security procedures of accounting information systems, the procurement of fixed assets is protected from potential risks and threats in the operations, equipment, and associated data. This study aims to comprehend the security of the accounting information system supported by internal control and how it protects the accounting information system for procurement of fixed assets from the threats and risks at PT. Bank SulutGo’s head office, and compare it with existing theories. This qualitative research applies a descriptive qualitative method to analyze the data. The result indicated that the accounting information system security at PT. Bank SulutGo’s head office for the procurement of fixed assets is quite adequate, as proven by the procedure control activities that align with the theory. However, through data processing, there is still a weakness in internal control activities. Due to the lack of a backup archive, the internal control activities can not fully guarantee the security of the accounting information system for purchasing fixed assets at PT. Bank SulutGo’s head office. Thus, a backup archive must be created so the internal control operations can optimally support the security of the accounting information system for the procurement of fixed assets
Evaluation Of The Implementation, Collection, Recording, And Reporting Of Income Tax On The Procurement Of Goods In Military Courts III – 17 Manado Robby Irsyad Bisyir; Treesje Runtu; Meily Y. B. Kalalo
ACCOUNTABILITY Vol. 11 No. 2 (2022): Accountability
Publisher : Universitas Sam Ratulangi

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Abstract

Military Court III – 17 Manado is one of the state institutions engaged in the courts to provide appropriate punishments for the negligence or disobedience of a military officer in acting outside or inside his job. From the main function of the Military Court III – 17 Manado, there are many questions regarding what needs or availability must be met so that the system and workforce can maintain their performance. And from the existence of these needs, there must always be materials or goods needed. In the procurement of goods, the tax that will be imposed according to the applicable law for the procurement of goods is Income Tax Article 22 regarding purchases made with State Revenue and Expenditure Budget funds. With the many activities carried out by the Manado Military Court III – 17, suspicions arose over the obligatory solicitations related to the procurement of goods. Therefore, the evaluation of the implementation was carried out to test the responsibility of the Military Court III-17 Manado in proving that taxpayers were carried out optimally. The analytical method used is a descriptive method that describes or describes the data that has been collected based on the results of direct interviews at the Military Court III-17 Manado. This is the basis and evidence for the evaluation of Income Tax on the procurement of goods at the Military Court III – 17 Manado.

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