bluuebunny/crossref_metadata_2025 huggingface dataset:
PENGARUH CURRENT RATIO, NET PROFIT MARGIN DAN EARNING PER SHARE TERHADAP HARGA SAHAM DI BURSA EFEK INDONESIA (Studi Kasus pada Sub Sektor Food and Beverages)
Authors: Faleria Rondonuwu Ester , Lambey Linda , Walandouw Stanley Kho
Published: October 2019

With the Indonesia Stock Exchange (IDX), every company's activity in the capital market will make it easier for investors to see the company's financial performance reflecting the financial condition of each reporting company. The capital market becomes an alternative for investors and shareholders to invest funds into companies that are registered on the Indonesia Stock Exchange (IDX). This study aims to examine the influence the variable Current Ratio, Net Profit Margin and Earning Per Share simultaneously and partially to stock prices. The samples in this research are 13 Food and Beverages companies listed in Indonesia Stock Exchange. Results that company financial performance measured by Current Ratio, Net Profit Margin and Earning Per Share do not have significant effect to stock price. t test concluded that the variable of Current Ratio, Net Profit Margin and Earning Per Share do not have significant effect to stock price in manufacturing company of Food and Beverages sub sector. Keywords: Current Ratio, Net Profit Margin, Earning Per Share, Stock Price.
ANALISIS TINGKAT PERTUMBUHAN PENERIMAAN PAJAK PENGAMBILAN BAHAN GALIAN GOLONGAN C DI KABUPATEN KEPULAUAN SANGIHE
Authors: Loong Jessica Lianita Agnelleide , Runtu Treesje , Kalalo Meily Y. B.
Published: October 2019

Own-Source Revenue is a source of regional financial and funding of the government. One of the revenues comes from local tax, which is the tax on utilization of mineral group C, especially in Sangihe islands regency. This research was conducted to find out how big the growth rate and contribution of mineral group C-tax to original income in regency of Sangihe islands in 2011-2016. This research had used a qualitative approach to the type of descriptive research, namely analyzing the data target and realization of utilization of mineral group C in 2011 using the ratio of growth rate and contribution.The results showed the acceptance realization of mineral group C-tax still fluctuate or vary. The growth rate of mineral group C-tax in Sangihe islands regency with fluctuate number and tends to be negative. The average growth rate of mineral group C-tax reached 10.53%. The growth rate considered to be unsuccessful, this is due to lack of public awareness in paying local taxes, especially mineral group C-tax. Mineral group C ia also provide a very low contribution. The contribution of mineral group C-tax as the own -source revenue for the last six years is enough maximal and included in the criteria of "moderate" contribution. The result of the analysis obtained an average contribution rate of only 27.28%. Keywords : minnerals group c-tax, own-source revenue, growth rate and contribution
PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN FISKUS DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA BITUNG
Authors: Tulenan Rudolof A. , Sondakh Jullie J. , Pinatik Sherly
Published: October 2019

Taxes have been becoming one of many issues dealt in a country. One of the country’s incomes comes from taxes, without societies there will be no taxes. Taxes could be defines as a collection done by the government in the purpose of creating a prosperous society, based on the written law about collections, government does not given immediate contraception to the taxers. This research was done in Bitung City, that aim to explain about effect of  taxpayer the awareness , the quality of tax authorities services and taxes punishment for the obedience of an individual must pay. This research used quantitative research with 100 samples taken from all taxpayer population at KPP Pratama Bitung. The research’s method used in this research is double linear regression, data qualities test, classic assumptions test, hypothesis testing (subject t and subject F). This research’s method uses a SPSS software version 23. The hypothesis research’s result partially (subject t) awareness of taxpayer, tcount = 5.045 and ttable = 1.984 so Ha1 get accepted then the awareness of taxpayer impacting the must pay obedience. Tax authorities service, tcount = 1.587 and ttable = 1.984 so Ha2 denied then the tax authorities service does not impacting the taxpayer obedience. Taxes punishment tcount = 1.554 and ttable = 1.984 so Ha3 denied than the tax authorities punishment does not impacting the taxpayer obedience.Keywords : Awareness of taxpayer, Quality of Tax Authorities and Tax Punishment towards the Obedience of Taxpayer Personally.
ANALISIS PEMOTONGAN PPH PASAL 4 AYAT 2 TERHADAP LELANG PADA KANTOR PELAYANAN KEKAYAAN NEGARA DAN LELANG MANADO
Authors: Djohar Angreani A. , Karamoy Herman , Warongan Jessy D.L
Published: October 2019

Income tax article 4 (2) is the final income tax that is the collection institutions is central government. The auction is a kind of income subject to income tax article 4 (2). The auction tax rate of 2,5% on PP RI No. 34 year 2016. Service office a wealth of state and of government agencies is Manado auction that runs the basic tasks in the field of auctions. The methods used in this research is descriptive research method is qualitative. As for the purpose of this research is to analyze system cutting the income tax article 4 (2) on auction at the service office a wealth of state and the auction Manado. Based on research results from service office a wealth of state and the auction Manado cutting of the income tax article 4 (2) is in compliance to applicable government regulations. Service office a wealth of state and the auction Manado are expected to carry out the duty taxes according government regulation and improve understanding and active in the running of government regulation.Keywords : Income Tax Article 4 (2), Cutting, Auction
ANALISIS PENCATATAN DAN PELAPORAN PAJAK HOTEL (STUDI PADA DISPENDA BITUNG DAN DISPENDA MANADO)
Authors: Kumaat Mentari G. , Pangemanan Sifrid S. , Wokas Heince R. N.
Published: October 2019

Taxes are one source of state revenue. Local tax is a tax which is entrusted by the central government to be levied and managed by local governments. Local tax is one sector in incereasing local revenue. Hotel taxes included in the tax area. Hotel tax is a potential sector in raising revenue. The purpose this study to know the recording and reporting of hotel tax (study on Dispenda Bitung and Dispenda Manado). The method used is descriptive analysis, the research conducted by collecting data, analyzing the data collected, as well as giving particular faced, and draw conclusions. The data used in this research is secondary data, using all the data obtained from the source. The result show Dispenda Bitung and Dispenda Manado has yet to make its accounting records or journal transaction taxes when receiving payments of hotel taxes, and based on data from the Budget Realization Statement of hotel tax, hotel tax revenue of Manado city is greater than the hote tax revenue of Bitung city.  Keywords : analysis, recording and reporting, hotel tax
ANALISIS PERBANDINGAN KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI KOTA MANADO DAN KOTA BITUNG (Periode 2012-2016)
Authors: Prety . , Manossoh Hendrik , Runtu Treesje
Published: October 2019

Local Taxes is one of the sources of Local Own Revenues (PAD) to finance regional development and operational implementation of local government, Populated will depend much on the local government due to regional autonomy. To that end Local Government must be as much as possible sources of Revenue Original Region. PAD is one of the indicators in the success of regional autonomy. The higher the PAD the higher the ability of local governments to finance their own needs. The purpose of this research is to know how big the benefit to the original income of Manado City and Bitung City during the last year that is year 2012-2016. The research method used is descriptive quantitative method. The results can be drawn back Manado City is superior in contributing from local taxes to the original income in the appeal of the city of Bitung. This is not wrong from the average contribution of total local taxes to PAD in Manado City amounted to 71.39%. Meanwhile, the PAD in Bitung City is only 42.32%.Keywords: contributions, local revenue, local taxes
ANALISIS RASIO KEUANGAN DALAM MEMPREDIKSI PERUBAHAN LABA DI MASA YANG AKAN DATANG PADA PT.BANK RAKYAT INDONESIA Tbk (Persero)
Authors: Pangerapan Cyndia , Saerang David , Wokas Heince
Published: October 2019

In predicting the financial condition of banks it need relevant, accurate and reliable financial information and useful for internal and external parties the bank itself and presented in the financial statements. This research was conducted at PT. Bank Rakyat Indonesia (Persero) Tbk which is enganged in the banking business. The research obective was to analze the predictive ability of financial ratios in the case ROE, PER and Turnover Total Assets to change in earnings in the future. Data analysis method uses is multiple linear regression analysis with the help of SPSS Software.Keywords: ROE, PER, turnover total assets
ANALISIS PERHITUNGAN PAJAK PENGHASILAN PASAL 21 PEGAWAI TETAP DAN PENETAPAN AKUNTNASI PADA PT. BANK SULUTGO (PERSERO) TBK. CABANG UTAMA
Authors: Prang Seruni J. , Pangemanan Sifrid S. , Sabijono Harijanto
Published: October 2019

Income tax article 21 is a tax on income which becomes the obligation of taxpayer to pay for it. Income in the form of salary, honorarium, allowances and other payments with any name in connection with the work, services or activities undertaken by the taxpayer of a domestic individual. The law used to regulate the amount of tax rates, the procedure of payment and tax reporting is the law No. 36 of 2008. The purpose of this study is to find out how to analyze the calculation of income tax article 21 fixed employment and accounting application of PT. Bank SulutGo (Persero) Tbk. Cabang Utama. The method of analysis used in this research is descriptive method that is discussing the problem by collecting, deciphering, calculating, comparing and explaining a situasion so that it can be drawn conclusion covering the calculation of pph article 21 and accounting for permanent employees at PT. Bank SulutGo (Persero). Based on the results of the study found that the calculation of income tax article 21 at PT. Bank SulutGo (Persero), is in compliances with the new taxation legislation, namely law no. 36 of 2008 on income tax and the regulation of the director general of tax number PER-16/PJ/2016.Keywords:  accounting, income tax article 21
ANALISIS KEPATUHAN WAJIB PAJAK ORANG PRIBADI SEBELUM DAN SESUDAH PELAKSANAAN TAX AMNESTY DI KPP PRATAMA MANADO
Authors: Pangkey Milka Magrita , Sondakh Jullie J. , Tirayoh Victorina Z.
Published: October 2019

Tax amnesty is a government policy in the form of abolition of taxes that should be payable, not subject to tax administration sanctions and criminal sanctions in the field of taxation. Tax amnesty aims to encourage the level of public awareness and taxpayer compliance, then can increase state revenue in the field of taxation. The purpose of this research is to know the change of WPOP number after tax amnesty, and to know the level of compliance of WPOP in SPT realization and amount of SKP issued before and after tax amnesty. The object of research is KPP Pratama Manado. The analytical method used is descriptive to describe how WPOP compliance level. The results of this study indicate that the number of registered WPOP increases during the tax amnesty period. Against WPOP compliance after the amnesty tax shows, the realization of the Annual Tax Return is decreasing compared to the previous year, but the amount of SKP issued is reduced. Tax amnesty contributes 12.6% of tax revenues in 2016 in Paratama Manado's KPP.Keywords: tax amnesty, WPOP amount, WPOP compliance, tax revenue
ANALISIS PROSEDUR PENERBITAN SURAT PERSETUJUAN PENGELUARAN BARANG (SPPB) PADA KANTOR PENGAWASAN DAN PELAYANAN BEA DAN CUKAI TIPE MADYA PABEAN C MANADO
Authors: Maruru Widya , Sondakh Jullie , Rondonuwu Sintje
Published: October 2019

The one way to be able to control and supervise issuance of Approval Letter of Expenditure of Goods (SPPB) of import by carrying out the procedures and rules that apply. In the regulation of the Director General of Customs and Excise No. PER-16/BC/2016 concerning Hints Implementation Spending Goods Import For Used, explain about system work service Notice Import Goods (PIB) to on publishing Letter Approval Spending Goods (SPPB). Aim research this is for knowing procedure publishing Letter Objection Spending Goods (SPPB) on Oversight Office and Customs and Excise Type Madya Customs C Manado already corresponding or not yet corresponding with regulations director General of Customs and Excise No. PER-16 / BC / 2016. Research this use method research qualitatively. Results from research this that is procedure publishing Letter Approval Spending Goods (SPPB) already corresponding with rules director Jen deral Customs and Excise Number: PER -1 6 / BC / 2016. D iharapkan K antor Supervision and Customs and Excise Type Madya Customs C Manado continue improve quality in publishing Letter Approval Spending Goods (SPPB) imports, because now this so many goods imports coming in dae rah customs and need accuracy in p examination from stage importer fill and make Notice Import (PIB) to publishing Letter Approval Spending Goods (SPPB) so as not happen import prohibited goods sign in to in area customs and no reduce State revenue.Keywords : Procedures, rules, SPPB, import.
PENGARUH DISKRIMINASI DAN PEMERIKSAAN PAJAK TERHADAP PERSEPSI WAJIB PAJAK ORANG PRIBADI MENGENAI PENGGELAPAN PAJAK DI KOTA BITUNG (Studi Kasus Pada WPOP yang ditemui di KPP Pratama Bitung)
Authors: Widjaja Prielly Natasya Kartini , Lambey Linda , Walandouw Stanley Kho
Published: October 2019

Tax is the highest revenue of the country that. Therefore, government continues to increase the source of revenue derived from taxes. However, in reality there are many taxpayers who do not obey tax laws by evading their taxes. Tax Evasion is a taxpayer's act who always tries to minimize the tax payable by violating the provisions of tax laws. The purpose of this research is to find out the effect of tax discrimination and tax audit of tax evasion. Data were collected by questionnaires. Questionnaires were filled up by 100 tax payers in KPP Pratama Bitung. Technique sampling is non probability sampling with convenience sampling or accidental sampling method. This research used multiple linear regression method and SPSS software version 21.0 was utilized. The result shows tax discrimination has no effect on tax evasion and tax audit influence on tax evasion.Keywords: discrimination, tax audit, tax evasion.
PENERAPAN MANAJEMEN BERBASIS AKTIVITAS UNTUK MENINGKATKAN EFISIENSI BIAYA PADA WHIZ PRIME HOTEL MEGAMASS MANADO
Authors: Kalonio Ester R. , Poputra Agus T. , Tirayoh Victorina Z.
Published: October 2019

The success of a company is largely determined by the accuracy of the leadership abilities in the management of the company. Cost efficiency has significance for the company in maintaining its existence in the business world. Activity Based Management is a method to achieve efficiency. The purpose of this research is to apply activity-based management method at Whiz Prime Hotel Megamass Manado by analyzing various activities in each deparment in hotel. The method used in this research is quantitative descriptive method. The results of this research is found some activities that are non value added activity in some departments in Whiz Prime Hotel Megamass Manado. However, after the implementation of activity management, the cost is not added value at each activity that does non value activity in some departments can be eliminated or reduced by Rp. 561.141.884. Thus, management can make cost reductions, so the company becomes more efficient.Keyword: Efficiency, Activity Based-Management, Non Value Added Activity
PENGARUH NARSISME KLIEN, AUDIT FEE, INDEPENDENSI, SKEPTISME PROFESIONAL, DAN INTERLOCK AUDITOR EKSTERNAL TERHADAP AUDIT JUDGEMENT DALAM PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN (STUDI KASUS PADA KAP DI MANADO)
Authors: Korompis Claudia Wanda Melati , Latjandu Lady Diana
Published: October 2019

A material misstatement is the beginning of a fraud that can not be detected by an auditor and may have negative effects on the financial reporting process. The Internal factors related to the audit work environment in this research are audit fees, Independence, professional skepticism and Auditor Interlock. Sometimes, the amount of audit fee makes an auditor in a dilemma position on giving the opinion about the fairness of financial statements relating to the interests of many parties. The other factor which making a dilemma problem is Independence. Independence should be maintained by an auditor to provide a neutral assessment of the financial statements. Researchers also choose professional skepticism as things that need to be developed in order to reduce the adverse effects of fraudulent financial statement. The last Internal factor in this research is Auditor Interlock that may help auditor to get all disclosure that they’re needed. The unique external factor is client narcissism. Narcissism is known as a distorted personal characteristic that may obstruct an auditor's opinion statement according to the scope of the examination.The samples are all external auditors in KAP which operating in Manado area. Multiple linear regression analysis is an analysis thecnique that used in this research. Instrument in this research is questionnaire and processed using SPSS program.The results of this study indicate that the Audit fee and Independence have a significant effect on audit judgment. While Client Narsism, Professional Skepticism, and Interlock external auditors have no significant effect on audit judgment. Key Words: Narcissism, Fee, Independence, Skepticism, Interlock, Judgment
ANALISIS SISTEM PEMBERIAN KREDIT PROGRAM KEMITRAAN BINA LINGKUNGAN DI PT JASA RAHARJA PERSERO SULUT
Authors: Kaunang Jessica Ch , Sabijono Harijanto , Wangkar Anneke
Published: October 2019

Development in the field of economics is an objective to be achieved in implementing economic development programs,including the partnership program implemented by state enterprises to small businesses. The partneship program is a CSR program of SOEs as a concern to the community. This research done on the basis of program Kemitraan Bina Lingkungan (PKBL) conducted by PT Jasa Raharja Persero Manado, that aims to prevent the occurrence of non performing loans for micro and small business credit. The kind of research used is descriptitive qualitative. Preventive measures undertaken doing by visiting for every three months.Keywords: System and procedure of credit, micro and small business credit, Non performing loans.
ANALISIS SISTEM KEBIJAKAN PENGEMBALIAN KELEBIHAN PEMBAYARAN WAJIB PAJAK ORANG PRIBADI MELALUI RESTITUSI DAN KOMPESANSI DI KPP PRATAMA MANADO
Authors: Lempas Bryan S , Runtu Treesje , Pusung Rudy J.
Published: October 2019

Tax is a source of revenue to finance all State expenditures including expenditures for development and expenditure in improving the welfare and quality of Human Resources (HR). The tax contribution in funding State expenditures continues to increase and requires support in the form of raising public awareness to meet its tax obligations. This research was conducted in Manado City, where this study aims to examine the return of overpayment. The research method used is descriptive analysis research. Result of research indicate that KPP Pratama manado give good service for taxpayer individual who apply for restitution of amount of tax debt paid by public also must know that even if money have entered to treasury state if proved there is more pay then State treasury also willing to reverse or compensate for other types of taxes. The refund of the tax payment is a refund of tax overpayment that has been assumed is really a tax that is more paid.Keyword : Refund of overpayments, restitution, and compensation of individual taxpayers
PENGARUH TEKANAN WAKTU, INDEPENDENSI DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT DI KANTOR INSPEKTORAT KABUPATEN KEPULAUAN SANGIHE
Authors: Pikirang Julita , Sabijono Harijanto , Wokas Heince R. N.
Published: October 2019

This study aims to analyze the influence of time pressure, independence and auditor ethics on audit quality in Inspectorate Office of Sangihe Islands Regency. Data collection method used is with questionnaire technique with respondents who work in Inspectorate of Sangihe Islands Regency. Responspondents in this study amounted to 35. Data analysis techniques used were to use data quality test, classical assumption test and hypothesis test. Test the quality of data used is the test of validity and reliability test. The classical assumption test used in this research is normality test, multicolonierity test, and heteroscedasticity test. Hypothesis test used is multiple linear regression test and t test. The result of this research is time pressure and independence has no significant effect on audit quality while ethics has significant effect to audit quality. This means that the biggest influence on audit quality is ethics.Keywords: Time Pressure, Independence, Ethics and Audit Quality
ANALISIS POTENSI RETRIBUSI RUMAH POTONG HEWAN PADA UPACARA RAMBU SOLO’ DAN RAMBU TUKA’ DI KABUPATEN TORAJA UTARA
Authors: Silamba Regina Sheren , Kalangi Lintje , Warongan Jessy D.L
Published: October 2019

The area retribution is one of locally generated revenue. Retribution is compulsory payments of the people to the state due to the existence of certain services provided by the state for its individual population. Toraja cultural activities are still very actively conducted by the people, where every traditional ceremony involves slaughterhouses, which means the collection of retribution slaughterhouses. This research aims to find out the potential of Retribution of Slaughterhouses ini Toraja Utara District. The data used is the primary data sourced from the interview and the secondary data sourced from the realization of retribution of slaughterhouse in 2013-2016. The analysis taken is potency of slaughterhouse retribution analysis. The results of the analysis show that the livestock slaughterhouse abattoir outside the slaughterhouse is bigger than the slaughterhouse. The analysis show that at the ceremony Rambu Solo’ and Rambu Tuka’, Pudu buffalo and pigs have great potential in retribution collection. This is because in Toraja customs, animal slaughter is not done carelessly.Keywords: Potential, Retribution of Slaughterhouse.
ANALISIS PENGARUH KOMPETENSI PEGAWAI PAJAK, KINERJA PEGAWAI PAJAK, DAN KUALITAS LAYANAN PEMBAYARAN PAJAK KENDARAAN BERMOTOR TERHADAP KEPUASAN WAJIB PAJAK DI KANTOR SAMSAT KABUPATEN MINAHASA TENGGARA
Authors: Potalangi Vinda Vebianti , Alexander Stanly W. , Rondonuwu Sintje
Published: October 2019

Taxpayer satisfaction is the feeling of pleasure that the taxpayer obtains after performing his obligations in paying taxes, then comparing expectations with the performance provided by the tax officials. Taxpayer satisfiction may be affected by the competence of tax employees, the performance of tax employees, and the quality of tax payment services in this case, namely motor vehicle tax. The purpose of this study is to determine the effect of the competency of the tax employee, the performance of the tax employee, and the quality of the motor vehicle tax payment service to the taxpayer satisfaction registered in the SAMSAT office of the Southeast Minahasa Regency.This type of research is quantitative research. The population in this study are all taxpayers who pay their motor vehiclle tax at the SAMSAT office of Southeast Minahasa Regency. The sample in this study amounted to 100 respondents. This study used multiple linier regression that the competence of  employee tax (X1), employee performance tax (X2), and quality of motor vehicle tax payment service (X3) has an influence on taxpayer satisfactio.Keywords: Competence of Employee of Tax, Performance of Tax Officer, Quality of Tax Service of Motor Vehicle Tax and Taxpayer Satisfaction.
PENGARUH KOMITMEN ORGANISASI DAN PENGENDALIAN INTERNAL TERHADAP RESIKO TERJADINYA KECURANGAN (FRAUD) DALAM PELAKSANAAN JAMINAN KESEHATAN DI RUMAH SAKIT BHAYANGKARA TK. IV POLDA SULUT
Authors: Natasya Toisuta Novenia , Karamoy Herman , Lambey Robert
Published: October 2019

Fraud is an action that is often found in various organizations or agencies. By instilling a high sense of organizational commitment to each individual as well as the establishment and implementation of internal controls, it is hoped that it will create a barrier to the misuse by public servants, especially in the field of health such as doctors and other paramedics in the implementation of health insurance. This research was aimed to determine the risk of fraud in the implementation of health insurance. The population of this research is all employees who work in hospital Bhayangkara TK..IV Polda Sulut. This study used multiple linear regression method with the help of spss. The results of hypothesis shown that the organizational commitment  has no significant impact on fraud risk. Internal control give the significant impact to the risk of fraud.Keywords: Fraud, Organizational Commitment, Internal Control
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PEMBELIAN SUKU CADANG PADA PT. HASJRAT ABADI SUDIRMAN MANADO
Authors: Permata Dana Nastari , Lambey Linda , Tangkuman Steven
Published: October 2019

Accounting Information System is a Facility that uses technology designed in presenting the data of a company's information to be considered in a decisions on the company's management activities. The purpose of this study is to determine the application of Accounting Information System in spare parts at PT. Hasjrat Abadi Sudirman Manado by comparing between the theory put forward by the experts with the implementation of the company. The analytical method used is descriptive to look systematically about the spatial flow plot and spare parts purchase invoice. The results of research indicate that accounting information system conducted by PT. Hasjrat Abadi Sudirman Manado has been running well enough. The existence of separation of duties and authority according to work responsibilities of each part related to spare parts purchasing system. PT. Hasjrat Abadi Sudirman Manado has been using computerized system to perform a more effective and efficient repair process. This is not so good in terms of the effectiveness of a purchasing accounting information system.Keywords: Accounting Information System, Purchase, Inventory
ANALISIS PERLAKUAN AKUNTANSI DAN PELAPORAN PERTANGGUNGJAWABAN SOSIAL PADA PT. ANGKASA PURA I (PERSERO) CABANG BANDAR UDARA INTERNASIONAL SAM RATULANGI MANADO
Authors: Belda Tumilantouw Frety Emma , Manossoh Hendrik , Rondonuwu Sintje
Published: October 2019

Companies need a response that positively by public because the comunnity constitutes one of the elements that can determine success business an entity. Accounting social responsibility is very powerful tool for the company in expressing social activities. The purpose of this study is to find out how accounting treatment and reporting corporate social responsibility in accordance with UU. No. 40 Tahun 2007, Peraturan Menteri BUMN No. 5/MBU/2007 and financial accounting standards. Data collection methods in this study are interviews and document review. Data analysis method of this research is Miles and Huberman, which compares the company’s procedures with existing theories. The result shows that the accounting treatment and reporting in PT. Angkasa Pura I (Persero) has basically been fitted with financial accounting standards, UU No. 40 Tahun 2007, and Peraturan Menteri BUMN No.5/MBU/2007, but a company should make separate reports about the realization of activities to ease evaluate program that will be implemented.Keywords: accounting treatment, corporate social responsibility, partnerships and community development program
PENGARUH PEMERIKSAAN DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA MANADO
Authors: Mohammad Indira , Saerang David Paul Elia , Pangerapan Sonny
Published: October 2019

Tax revenues include receipt tax and customs and excise, became the backbone of the state budget. Achievement of the target of the tax over the years yet provide maximum results. As the parties directly involved in the procedure of tax collection tax officials (tax authorities) became one of the factors that affect tax revenues. This study aims to determine the effect of the tax assessment and tax collection to tax revenues. The sampling method using a saturation sampling consisting of 50 respondents in the Tax Office Pratama of Manado. This study uses a quantitative analysis using multiple regression method. The results showed that the variable tax audit and tax collection influence positive and significant the variable tax revenue.Keywords: Tax Audit, Tax Collection, Tax Revenue.
ANALISIS PENERAPAN PSAK 24 TENTANG IMBALAN KERJA PADA PT VANDIKA ABADI
Authors: Rumimper Gisela , Alexander Stanly , Warongan Jessy
Published: October 2019

The fast growing business world is demanding every company or business entity to be more competitive and continue to strive to achieve the goals set. Object in this research is PT VANDIKA ABADI as one of the companies engaged in the provision of labor services. The purpose of this study is to find out whether PT Vandika Abadi has applied PSAK 24 on employee benefits. This type of research is a type of descriptive-qualitative research, which is a method used to describe the actual based on what appears. Usually done an analysis that can provide a clearer picture of the object under study, and draw conclusions. The results of the research can be seen that PT Vandika Abadi has implemented some activities that are in accordance with the scope of PSAK24 regarding post-employment benefits and short-term employee benefits. In accordance with PSAK 24, recognition and measurement of short term employee benefits are recorded at the expense at the time the employee is payable while the post-employment benefits expense is recognized and measured based on contributions paid by the company. PT Vandika Abadi also provides post-employment benefits that are benefits to its employees, employee benefits are payments and services that protect and supplement salaries.Keywords: PSAK 24, Short-term Employee Benefit, Post Employment Benefit
ANALISIS SISTEM PENGADAAN BARANG DAN JASA (PENUNJUNG LANGSUNG) PADA DI DINAS PEKERJAAN UMUM DAN PENATAAN RUANG KOTA MANADO
Authors: Faisal Nur Ilmi , Morasa Jenny , Mawikere Lidia M.
Published: October 2019

Product and service supplies in government instance is one of activities to increase performance of government instance in order to achieve the expected goal that is absortion of the effective and efficient budet. Government regulation No. 5 of 2015 about the fourth amendment of government regulation No. 54 of 2010 abour government product and service supplies become a guidelines for each government instance in particular in this case, Satuankerjpeangkatdaerah will be the executor of government product and service supplies, in particular, the direct appointment on department of public works and land use of Manado city of 2016. This research use qualititativemethod. The result of this research show that product and service supplies in department of public works and land use of Manado city in particular, the direct appointment of supply official car already suitable with the riles and regulations that applicable and always up to date and innovation in carrying out the activity of product and service supplies in department of public works and land use of manado city. Because of that, product or service supplies in Departement of public works and land use of manado city for the better guided by the govement regulation that has been set.Keywords : Procurement of Governmental Services, Direct Appointment
ANALISIS PENGGUNAAN DAN PENATAUSAHAAN BARANG MILIK DAERAH DI PEMERINTAH KOTA MANADO
Authors: Bolendea Fikha Kristy , Ilat Ventje , Warongan Jessy
Published: October 2019

Regional Property is one part of the regional Government’s assets that are very important to be used and utilized to support the running of the task principal and function of each government agency in the Permendagri 19 year 2016 on guidelines for management of regional property set up government agencies in especially the regional work unit (SKPD) which became the user of regional property to carry out the management of regional property effectively and efficiently. The purpose of this study is to determine the use and administration of local property in the City Government of Manado, especially on the Regional Financial and Asset Management Board. The method used in this research is descriptive analysis method. The results of the research show that the use and appropriation of regional property has been done in accordance with the prevailing regulations and has been running well, even in the inadequate use of assets. To the Head of Manado City BPKAD in order to continue to carry out technical training to the employees so that in the implementation of the use and administration of local property carried out property and in accordance with Permendagri 19 year 2016.Keywords:  usage and administration of regional property
ANALISIS SISTEM AKUNTANSI PELAKSANAAN APBDes PADA PEMERINTAH DESA KOPANDAKAN I KECAMATAN KOTAMOBAGU SELATAN KOTA KOTAMOBAGU
Authors: Gimon Hadi Prabowo , Tinangon Jantje J. , Affandi Dhullo
Published: October 2019

Village income and expenditure budget is one of the things that must be considered to realize good governance in the village. The purpose of this study is to analyze the adequacy of the accounting system implementation of APBDes organized by the Kopandakan I village government and whether it is in accordance with the Minister of Home Affairs No. 113 of 2014 on the management of village finances. The method used in this research is qualitative descriptive that is analyze the adequacy of accounting system implementation of APBDes. The results of the research show that 1) Internal control in terms of producing transaction evidence executed by Kopandakan I village government has been running quite well, 2) Recording of APBDes implementation in Kopandakan I village has been done well 3) Reallocation Report of Implementation of APBDes in Kopandakan Village I has been in accordance with Permendagri Number 113 Year 2014; but village officials have problems in the process of implementing APBDes in this case tax cutting activities but directly in consultation with the tax office.Keywords : Accounting system, implementation, APBDes
EVALUASI PENERAPAN SISTEM AKUNTANSI PENGELUARAN KAS PENGGAJIAAN PEGAWAI NEGERI SIPIL DI BADAN KEPEGAWAIAN DAERAH PROVINSI SULAWESI UTARA
Authors: Roring Pricilla Roxenne , Karamoy Herman , Pangemanan Sifrid
Published: October 2019

The cash expenditure accounting system  is an activity that  the government cannot do without, the government reinforces caution in engaging in activities related to cash receipts and cash disbursements. The problem in this research  is how  the application of  cash accounting system of Civil Employees at the Regional Civil Service Agency of North Sulawesi Province is implemented. The objective of this research is to evaluate the application of Cash Expenditure Accounting System, especially the payroll of civil employees. The  type of  this  research  is descriptive, using  the qualitative method. Where an analysis collects, organizes, and manages, in order to provide a picture of a particular situation  so that it can be deduced. The results of this study indicates that the payroll cash expenditure accounting system of civil employees at the Regional Civil Service Agency of the North Sulawesi Province has been applied well in accordance with the qualitative characteristics of the financial reports as it can be proven with existing data. In conclusion regarding the Cash Expenditure Accounting System at the Regional Civil Service Agency of North Sulawesi Province is in accordance with government regulation No.13 since 2006.Keywords : Accounting system, cash expenditure, evaluation
ANALISIS PENERAPAN PAJAK PERTAMBAHAN NILAI PADA PT. NENGGAPRATAMA INTERNUSANTARA
Authors: Daud Andromedha , Sabijono Harijanto , Pangerapan Sonny
Published: October 2019

Tax is one of the very potential and quite dominant revenue because it has the function of budget and regulations. Taxation in which there is a VAT element is also part of the government's fiscal policy because one type of tax imposed by the government is Value Added Tax (VAT). The purpose of this study is to determine the application of Value Added Tax conducted by PT. Nenggapratama Internusantara. Based on the results of the research, the Application of Value Added Tax PT. Nenggapratama Internusantara is in conformity with Law no. 42 of 2009. The accounting treatment of Value Added Tax by PT. Nenggapratama Internusantara as a taxable entrepreneur is in accordance with Law no. 42 of 2009 which is 10% for domestic delivery.Keywords:  Value Added Tax (VAT), Input Tax, Output Tax
ANALISA PERSEPSI MAHASISWA TERHADAP PELAKSANAAN AUDIT PADA OPINI WTP DALAM KAITANNYA DENGAN TANGGUNG JAWAB DAN INDEPENDENSI AUDITOR
Authors: Pakambi Siska Cantika , Elim Inggriani , Rondonuwu Sintje
Published: October 2019

Expectation gap in auditing is the term used to signify the difference in expectation of wha auditor belived about auditor’s responsibility and what financial statement users belived about auditor’s actual responsibility. This study was aimed at finding out the difference of perception between the students of accounting and students of management on audit implementation on unqualified opinion in relation to responsibility and independence of auditor. This was a study using quantitative method. The population consisted of the eighth semester students of accounting and students of management Departement of S1 Program. The method of sampling used was purposive sampling method. The number of questionnaires distributed was 60 and all of them could be used in this study. The method of analysis for hypothesis testing was Independent Sample T-Test. The tool of data analysis used was SPSS version 23.0 program. Based on the result of Independent Sample T-Test analysis it was found that (1) There is a difference of  perception among the students of accounting and students of management on auditor’s responsibility.(2) There is a difference of  perception among the students of accounting and students of management on auditor’s independence.Keywords: Implementation on Unqualified Opinion, Expectation Gap, Students, Auditor’s Responsibility and Auditor’s independence.
ANALISIS SISTEM AKUNTANSI PEMBERIAN KREDIT AGUNAN RUMAH (KAR) PADA PT. BANK TABUNGAN NEGARA KANTOR CABANG MANADO
Authors: Piay Yeremia Stevanus Elim , Elim Inggriani , Lambey Robert
Published: October 2019

Home mortgage loan is a credit facility from PT. Bank Tabungan Negara Branch Office Manado that can be used for various consumer needs by pledging the residence / apartment / shop / house. Implementation Granting of mortgage loans PT. Bank Tabungan Negara Branch Office Manado can be said easy and fast because it uses a good system. The credit accounting system is required to describe the system and procedures for crediting, and how the implementation of internal control over lending. The research method used in this thesis research is descriptive qualitative method that is by collecting data from research result then analyze it and draw conclusion from research, and research type used is descriptive skin. The results obtained that the accounting system of giving credit home mortgage  at PT. Bank Tabungan Negara Branch Officer Manado runs well, and in accordance with the standard set, and is supported by the system E-loan, and Implementation of internal controls in the accounting system of home mortgage loans at PT. Bank Tabungan Negara Branch Officer Manado already meets the internal control elements of COSO well, as it is carried out in accordance with the standard operating policy guidelines of the procedures and policies of the directors.Keywords : Credit, Accounting System, Analysis
ANALISIS TINGKAT PERPUTARAN PIUTANG USAHA TERHADAP LAPORAN ARUS KAS OPERASI PADA MANADO QUALITY HOTEL
Authors: Sangka Sallyritna , Elim Inggriani , Walandouw Stanley Kho
Published: October 2019

Cash flow is the amount of cash flowing in and out of a company within a certain period. The problem raised in this research is how the impact of receivable turnover rate to operating cash flow statement. The method used by researchers using qualitative data. The result of the research shows that the effort of account receivable billing in the year 2015-2016 the worse the billing rate of the accounts receivable and the company need activities that lead to the effort of return of receivables seriously and pay attention to credit sales in order to stay according to established procedure and calculation analysis of cash flow ratio every period necessary to assess the effectiveness of the company's financial statements. Based on the results of research activities of operating cash flow in 2015 of Rp. 2,564,064,056 which means for receivable turnover (RTO) 1.10 times that has exceeded the target company and in 2016 for operating cash flow of Rp. 2,944,637,164 which means for receivable turnover (RTO) 0.89 times so it can not reach the target company.Keywords: Accounts Receivable, Receivable Turnover, Operating Cash Flow
EVALUASI EFEKTIVITAS PENGENDALIAN INTERN SISTEM INFORMASI AKUNTANSI PENGGAJIAN RSUP. PROF. DR. R. D. KANDOU MANADO
Authors: Rompas Richard Antonio , Pangemanan Sifrid , Kalalo Meily
Published: October 2019

Accounting information systems is a supportive factor in the companny’s performance. Company will require SIA in this time because SIA provide financial effectively and efficiently. The purpose of this study is to determine whether the effectiveness of internal control payroll accounting information system RSUP. Prof. Dr. R. D. Kandou Mando has gone well. The author uses descriptive analysis where research start by collecting and sifting through incoming information thoroughly and detail later elaborated in order to obtain a clean picture. The results of the study concluded that the payroll accounting system implemented by RSUP. Prof. Dr. R. D. Kandou Manado already have a good system and effective and meet the element  of internal control to improve companny’s performance. But thare are very few weaknesses that auditing section not conducting regular monitoring three months once.Keywords: Accounting information system, payroll, effectiveness of internal control
EVALUASI PENERAPAN PERLAKUAN AKUNTANSI TERHADAP AKTIVA TETAP BERDASARKAN PSAK NO 16 PADA PT. PEGADAIAN ( PERSERO ) CABANG MALALAYANG MANADO
Authors: Hariadi Muhammad Bahari , Nangoi Grace B. , Wangkar Anneke
Published: October 2019

Company is organization that has certain activities to achieve the objectives charged to him. Each company has a goal to be achieved, both short-term and long-term, that is to gain profit and increase the company's profit. A goal will be achieved if a company is well managed and supported by means that can help achieve the goal. One of the supporting facilities used to achieve these objectives is fixed assets. Fixed Asset is a very important company asset, without a fixed asset it is impossible for a company to use its regular operational activities properly according to the Indonesian Accounting Association (2015: 16), Fixed assets are tangible properties held for use in the production or supply of goods or services to other parties or for administrative purposes and is expected to be used for more than one period. Fixed assets are company assets whose period of use is more than one accounting normal period (usually one year of use). Property assets belonging to fixed assets, ie land, buildings, machinery (mechines), vehicles, copyrights and so on. The Company's fixed assets are obtained through various means, among other things, by cash purchase, credit purchase, purchase with securities, exchange, obtained from prizes or donations and built on their own. Because of its long age, the assets are still needed as an investment so that the company is able to manage effectively and efficiently. as time goes by, the benefits of fixed assets will generally decrease continuously, leading to depreciation. All fixed assets may experience depreciation except land. Depreciation calculations are usually based on management policy in accordance with commonly used methods. Based on the description above, very interested to discuss more deeply about fixed assets. This prompted the authors for the final compilers entitled "Evaluation Of Accounting Treatment On Earning Asset Based On Financial Accounting Standard Number 16 At PT Pegadaian (Persero).
EVALUASI PENGENDALIAN INTERNAL BARANG JAMINAN GADAI PADA PT. PEGADAIAN PERSERO CABANG MALALAYANG
Authors: Aumaila Vallen , Sondakh Jullie J. , Pinatik Sherly
Published: October 2019

As the times progressed, development in every country is very rapid. This is seen from the level of development of science and technology, social, and political. All the countries of the world race to use all the skills and knowledge they have to fit the development. Similarly, in order to support the national development program, various government and private institutions participate in various efforts to support the development of the nation. With the better nation's development, Indonesia's economy is also improving. The object of this research is PT. Pegadaian (Persero) Malalayang branch. The purpose of this study is to repair internal goods pawn insurance at PT. Pegadaian (Persero) Malalayang branch. The method used in this research is descriptive method, with data used by internal way of company in pawn collateral goods and draw conclusion. The results of the research can be known about the existing mortgage collateral at PT. Pegadaian (Persero) Malalayang branch is in accordance with the existing theory. The internal control of pawn warranty goods applied by PT Pegadaian Malalayang branch already has a good and efficient system and meet the elements of internal control so that it can improve company performance.Keywords: Internal Control, Mortgage Guarantees
ANALISIS KEPATUHAN PENERAPAN AKUNTANSI PERSEDIAAN PADA PT. MAKASSAR MANDIRI PUTRA UTAMA (BETA BERLIAN) MANADO
Authors: Windah Nadia Marcella , Karamoy Herman , Suwetja I Gede
Published: October 2019

Merchadise Inventory is assets available for sale in normal activity of company. Inventory is the biggest current assets compare to the other asset. The main problem in the inventory accounting is inventory recording and valuation of inventory. These are matters that encourage the author to do research about, are the implementation of inventory accounting of Makassar Mandiri Putra Utama (Beta Berlian) Company in Manado has done according to Statement of Financial Accounting Standards (SFAS) 14 about inventories. In this research the writer uses the descriptive qualitative method. Methods of collecting data by interview, observation and documentation. The types of data collected by the author are secondary and primary data. Makassar Mandiri Putra Utama (Beta Berlian) Company in Manado is a company that engaged in the sale of various types of Mitsubishi cars. The result found by the author shows that PSAK number 14 has been implemented thoroughly comprised recording and inventories analyzing according to the  Financial Accounting Standards Keyword: Accounting Inventories, Recording and Valuation Method, PSAK 14