bluuebunny/crossref_metadata_2025 huggingface dataset:
Population survey of phytonematodes in soybean crop in the Middle Plateau region in Rio Grande do Sul
Authors: Camera Juliane Nicolodi , Cecília Ghissi Valéria , Koefender Jana , Schoffel André , Martins Soares Pedro Luiz , Cardoso Deuner Carolina
Published: October 2019

The objective of this study was to determine and quantify the main phytonematodes found in soybean crops in the state of Rio Grande do Sul and to estimate the population level where they are found. Therefore, samples of soil and soybean roots were received from 154 municipalities of the Middle Plateau region  of Rio Grande do Sul, from 2014 to 2016. After receiving and registering the samples, nematodes were extracted, identified and quantified in each sample. Through these data, it was determined the absolute frequency (AF), relative frequency (RF), absolute density (AD) and relative density (DR) of each nematode genus as well as their average population level in the municipalities. The main genera found in the study were Meloidogyne (found in 7.5% of the samples), Pratylenchus (6.2%), Heterodera (4.3%), Rotylenchulus (1.6%) and Helicotylenchus (22.9%). The species Meloidogyne species was not identified, but for Pratylenchus two species were identified, P. brachyurus and P. zeae. Besides these two genera, others were found, among them Heterodera glycines, Rotylenchulus reniformis and Helicotylenchus dihystera. The most frequently found nematode was H. dihystera, and in relation to population level, Meloidogyne spp. stands out for showing the highest levels in the municipalities in the three years of evaluation.
Comprehensive Quality in Health Services by Using Six Sigma
Authors: Yassin Amal
Published: October 2019

The study aimed to know the overall quality of the concept and its importance in providing high-quality health services and the availability of the key factors in the application and services and to take administrative factors, technical and human and financial, which may contribute to the raise if directed properly and have an adult in improving the quality of health services impact.
Based on the nature of the study and the objectives it seeks, the analytical descriptive approach was used. It was based on the study of the phenomenon as it exists in reality and it is treated as a precise description and expressed in qualitative and quantitative terms.
To analyze the analytical aspects of the research subject and then collect the initial data through the questionnaire as a main tool for research, designed specifically for this purpose, and distributed to government hospitals in Khartoum State, and included the study community department managers and patients in government hospitals in Khartoum state.
A random sample was collected (300) department managers and patients from the Khartoum government hospitals. Each individual has the opportunity to be a member of the study sample during the year 2016.
The study concluded with a number of results, the most important of which is that the hospital management has the material potential (furniture, equipment, ...) to use the Six Sigma curriculum with an intermediate degree. The hospital management is ready to use the Six Sigma curriculum to a high degree. Six Sigma In the middle level, the hospital management is keen to train the heads of departments to form teams for the process of continuous improvement to a high degree, the hospital administration is continuously improving the purpose of reducing the deviations and errors that occur, the hospital management is ready to provide an information system Its data continuously At, there is the management of the hospital readiness to provide direct contact with an intermediate degree of quality coaches tuning software system.
The study presented a number of recommendations, the most important of which is linking the promotion system in the public hospitals in Khartoum state with the quality control program, paying attention to the overall quality and stressing the possibility of using it in hospitals in Khartoum State because of its scientific and practical importance and improving the quality of the services and the operations provided.
PELAKSANAAN PEMERIKSAAN LAPORAN KEUANGAN PEMERINTAH DAERAH OLEH ANGGOTA TIM YUNIOR PADA BADAN PEMERIKSA KEUANGAN REPUBLIK INDONESIA PERWAKILAN PROVINSI SULAWESI UTARA
Authors: Budiman Rizal Y. , Sondakh Jullie J. , Pontoh Winston
Published: October 2019

This study used a qualitative ethnographic method aimed to analyze the condition of the local government's financial statements examination by the examiner to the role of the Youth Team  Member Audit Board and the things behind the condition. Data collected by means of interviews and observations at the time of examination of LKPD Talaud Islands and South Minahasa District for Fiscal Year 2013. The results showed that in the field of education and training of qualified inspectors have determined. In the examination of the planning process is not all examiners were involved in the preparation of the examination program while in the process of implementation of the inspection there are weaknesses such as inspection measures that can not be solved completely, different abilities to each examiner, and the preparation of paper checks that have not been fully resolved in the field . Furthermore, in the reporting process examiner had stints exceeding portion Youth Team Member.
PENGARUH CAPITAL ADEQUACY RATIO (CAR), BOPO DAN NON PERFORMING LOAN (NPL) TERHADAP KINERJA KEUANGAN PERBANKAN DI INDONESIA
Authors: Matindas Anggria Maya , Pangemanan Sifrid S. , Saerang David P.E.
Published: October 2019

This study aimed to determine the effect of the Capital Adequacy Ratio (CAR), ROA and Non-Performing Loans (NPLs) of the return on assets (ROA) banking companies listed in Indonesia Stock Exchange 2008-2010 period. Data obtained from the Financial Report issued by Bank Indonesia with the time period of 2008 to 2010. The population of this study were 28 companies and a total sample of 22 companies with a purposive sample passing phase. Analysis techniques will be used in this research is regression to obtain a comprehensive picture of the relationship between one variable with another variable. The results showed that the variable Capital Adequacy Ratio (CAR) is not significant and has a negative relationship to the ability of return of assets (ROA), ROA indicates that the variable ROA ROA significant effect on the banking company. While the Non Performing Loan (NPL) had no significant effect on ROA banking company. The result is expected that the variable Capital Adequacy Ratio (CAR), ROA, and Non-Performing Loans (NPLs) could be considered by the bank management in managing the company to improve the performance of the company.
EVALUASI PENERAPAN SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) PADA DINASS PENDAPATAN, PENGELOLAAN KEUANGAN DAN ASSET DAERAH KOTA KOTAMOBAGU
Authors: Komaling Veybie , Walandow Stanley Kho
Published: October 2019

Computer Applications SIMDA program is an application program that is intended to assist local governments in the area of financial management. As for the above purpose of the research is to evaluate the application of SIMDA at the Department of Revenue, Finance and Asset Management Regional Kotamobagu. Research methods using qualitative data, that is data obtained from the object of research in the form of sentences or descriptions, sketches and drawings and quantitative data, ie data obtained from the object of research in the form of numbers or numbers that have been processed further. From this study, the researchers concluded that SIMDA Application Evaluation in the Department of Revenue, Finance and Asset Management Regional Kotamobagu not fully in accordance with the Legislation in force, because the procedure is not in accordance with the cash outlay Minister Regulation No. 13 Year 2006 on Guidelines for Financial Management area.
PENERAPAN PP NO.71 TAHUN 2010 DALAM PELAPORAN AKUNTANSI BELANJA DINAS PEKERJAAN UMUM KOTA KOTAMOBAGU TAHUN ANGGARAN 2014
Authors: Kiay Demak Dedy Kurniawan , Sondakh Jullie J. , Tangkuman Steven
Published: October 2019

After the revision which takes about five years, Government Regulation in 2005 No.24, now is changed to be the Government Regulation in 2010 No.71 concerning Governmental Accounting Standards, also bring changes in standards and mechanisms in Government especially in expenditure statements. The aims of this research are to determine the form of presenting and reporting of expenditure accounting in Public Works Department in Kotamobagu City with the implementation of Government regulation 2010 No.71. This research uses the method of descriptive analysis. The results are in 2013 to 2014, the Public Works Department in Kotamobagu City has not yet applying the Government Regulation 2010 No.71 in presenting of expenditure reports, however it suits with the Government Regulation in 2005 No.24. The differences are placed in expenditure of transactions recording, also in financial statement. It is expected in the next year of budgets, Public Works Department is supposed to be fully guided by the regulation of Ministry of Home Affairs 2013 No.64, and also apply the Government Regulation 2010 No.71 in presenting the financial statement especially for expenditure.
PENERAPAN KONSEP SUNK COST TERHADAP KEPUTUSAN PENGGANTIAN MESIN FOTOKOPI PADA TOKO GIRSA
Authors: Sirang Andrea Giovani , Saerang David Paul Elia , Mawikere Lidia
Published: October 2019

Many methods of costs incurred to assist managers in making decisions. One of the so-called sunk costs, Sunk costs are costs incurred in the past and can not be changed now and in the future. Sunk costs often affect a company manager's decision to take the right decision. One was the decision in terms of financing fixed assets owned by the company. This research was conducted at Toko Girsa which is located in R.W. Monginsidi Road 49, Manado. The object of this is enelitian fixed assets such as machinery fotocopy Canon IR 6070 owned company. The purpose of this study was to determine the application of the concept of sunk costs and influence in decision making purchases of fixed assets at Toko Girsa. The method used in this research is descriptive method is a method that collects, formulate and classify and interpret the data obtained by the analysis of quantitative data presented in the form of numbers that are related to sunk costs arising from the financing of fixed assets. The results showed that the sunk costs can not be used as a basis for making the right decisions for the management, including fixed asset purchase decision.
ANALISIS PENGENAAN TARIF PAJAK PROGRESIF PADA PAJAK KENDARAAN BERMOTOR BERDASARKAN THE FOUR MAXIMS DI KABUPATEN MINAHASA
Authors: Moningka Novita Asrilia , Saerang David Paul Elia , Sabijono Harijanto
Published: October 2019

Motor vehicle tax has strong enough role in the aceptance of local revenue. In North Sulawesi progressive tx on motor vehicles is valid from 12 january 2012 based on Law No. 28 of 2009on local taxes and levies, based on the implementation of provincial regulations SULUT number 7 of 2011 concerning local tax applies to both private motor vehicle ownership and so, the two-wheeled vehicles and four-wheel except for a pick and dumb truck. Principles of taxation proposed by adam smith namely equality, certainly, conveinence of payment, efficiency. Research carried out the UPTD Tondano district of Minahasa. The analytical method used is descriptive analysis (qualittive) that analyzes comparing two different aspects of theory and practice which need to be met in order to know the differences. The purpose of this study  is determine  how the imposition of a progressive tax rate on motor vehicle tax is based on the four maxims. The result showed that the principle of taxation is still apropriate and relevant to be applied to the motor vehicle tax collection.
ANALISIS PERLAKUAN AKUNTANSI ASET TETAP PADA BADAN KEPEGAWAIAN DAN DIKLAT (BKD) KOTA MANADO
Authors: Masipuang Yefta , Ilat Ventje , Pinatik Sherly
Published: October 2019

This study aimed to analyze the accounting treatment for fixed assets in Manado what BKD in accordance with Regulation 71 Year 2010 Statement of Government Accounting Standards (PSAP) No. 07 on fixed assets. The method used is descriptive analysis method with a way of understanding reality and compare it with the theory that the researchers studied so it can be concluded. In the research entity accounting treatment of fixed assets has been good. In practice, in the way of acquisition of fixed assets of the entity making a purchase in cash, the entity has not shrunk its fixed assets where it is not in accordance with the Governmental Accounting Standards applicable, the entities stop fixed assets that are not used by way of eliminating it from the balance sheet and transferred to the post of other fixed assets , as well as in the presentation and disclosure, the entity has revealed the fixed assets in accordance with accounting standards applicable rule.
ANALISIS KOREKSI FISKAL DALAM RANGKA PERHITUNGAN PPH BADAN PADA PT. BANK PERKREDITAN RAKYAT NUSA UTARA
Authors: Kalangie Brilliant Joy Leonardo , Nangoi Grace B. , Elim Inggriani
Published: October 2019

The income statement is something that is very important in the financial statements. In the income statement presents income (revenue), costs (expenses) and income (profit / losses) a company within a certain time period or periods. Income statement itself is also a financial statement must be derived from the accounting system, both made in accordance with provisions in the Law - Tax Law as well as those in charge based financial Accounting Standards (GAAP). Basically, both of these things (Law - Tax Law and the Financial Accounting Standards) regulate the same thing that is about how much the amount of the charge to the consumer. However, the fiscal correction, we can find something different. This difference is what happens when the accounting of income in measuring too low and unnatural because of special treatment that favor the occurrence of this. Fiscal correction itself is a correction or adjustment must be done before calculating the taxpayer's income tax for corporate taxpayers and tax personal use of accounting in calculating taxable income. The aim of this study was to determine the fiscal correction is done by PT. Rural Bank Nusa North in order calculating corporate income tax. This study took place at the office of PT. Rural Bank Nusa North. The company is located at Jl. Nusantara No. 98 Complex Bersehati Market Manado. The object of this study is the income / loss of PT. Rural Bank Nusa North. This study uses descriptive qualitative research because in practice, such as data, analysis and interpretation of the meaning and the data obtained. In this study, the author will study the financial statements of the profit-rui in 2013 and 3014 were obtained from the company. Then analyzed whether fiscal reconciliation process made are correct and in accordance with regulations Regulations - Tax regulations prevailing in Indonesia at this time. The results showed that the company has made a statement profit / loss of commercial accordance with the applicable accounting standards, and has made statements of income / tax loss properly in accordance with the tax laws and regulations. So it can be taxable income of PT. RB Nusa North, then calculate the income tax in accordance with the calculation of the applicable tax rate on taxable income (PKP) from PT. RB Nusa North.
ANALISIS PENCATATAN DAN PELAPORAN KEUANGAN PADA SATUAN KERJA PERANGKAT DAERAH (SKPD) BERDASARKAN PERMENDAGRI NOMOR 64 TAHUN 2013 DI PEMERINTAH KOTA MANADO
Authors: Tarigan Desriani N. , Mawikere Lidia M.
Published: October 2019

Local Government financial statements are prepared to provide relevant information about the financial position and all transactions carried out by the Local Government during the reporting period. The purpose of this study was to determine whether SKPD Badan Pelaksana Penyuluhan dan Ketahanan Pangan Manado City has been taking notes and preparing financial reporting by Regulation No. 64 of 2013. The analytical method used is descriptive method with qualitative and quantitative data collection in order to understand the data. The results showed SKPD Badan Pelaksana Penyuluhan dan Ketahanan Pangan Manado City in Fiscal Year 2015 to apply accrual accounting system based on Regulation No. 64 Year 2013. Keywords: Analysis, Recording, Reporting, Finance
ANALISA PENCATATAN PEMOTONGAN IURAN DANA PENSIUN PT. POS INDONESIA CABANG MANADO
Authors: Mose Cynthia Imelda , Elim Inggriani
Published: October 2019

Everyone wants a prosperous life in old age. In the 1970s, people race to sign civil servants because only civil servants who have the assurance of a pension fund. However, in the 1990s after the issuance of Law No. 11 of 1992 on retirement funds, pension funds had not confined to civil servants but also the private sector employees. The purpose of this study was to determine the recording of deducting pension contributions PT. Pos Indonesia Cabang Manado. The analytical method used was descriptive method starts with collecting relevant data with research, analyzes how the recording of deduction contributions to pension funds, and draw conclusions. The results showed that the recording of pension contributions deduction made in accordance with accounting theory and the company only help in collecting and depositing pension contributions to the pension fund account.The company should mantain the recording of pension contribution deduction so the company’s financial condition could be controlled, especially about pension contribution deduction.   Keywords: recording, pension fund
ANALISIS KINERJA REALISASI ANGGARAN PENDAPATAN DAN BELANJA DAERAH SERTA POTENSI PENDAPATAN ASLI DAERAH PADA KABUPATEN MINAHASA UTARA
Authors: Sasuwuk Nathania Ch. E. , Sondakh Jullie J. , Warongan Jessy D. L.
Published: October 2019

Realization of Regional Government budget (APBD) is one of measure instrument to see  the implementation from policies and operationalization implementation of financial regional management for optimal actualization public services. Management potential of Local Revenue (PAD) have to do with correct and appropriate in order to support the progress. The purpose of this research are to know and analyze the realization performance of regional government budget and district own source revenue potential at North Minahasa Region. The result of this research show the regional government budget of North Minahasa in terms of revenue considered good by looking from variance analyzes and tax effectiveness, expect from decentralization  degree analyzes is not good enough or low. While for expense, from variance analyzes over all is good by looking at the budget are well controlled and the impact in the North Minahasa Region for having an surplus from the allocated budget, and for compatibility analyzes expenditure are effective because realization of the expense budget not over amount that has been planned. And for the Own Source Revenue Potential for 2016-2020 seen from tax regional income are 42,78% while from regional retribution are 37,36%. Keywords: performance, government, budget, Potential, Local Revenue
EVALUASI PENERAPAN PENGUNGKAPAN INFORMASI ASET KEUANGAN MENURUT PSAK 60 PADA PT. BANK NEGARA INDONESIA (PERSERO) TBK
Authors: Pangkey Zwingly Juliano Stefanus , Kalangi Lintje , Lambey Robert
Published: October 2019

Financial Assets is one of the factors that really support banking company's business. Statement of Financial Accounting Standards (SFAS) No. 60 about Financial Assets: disclosure head for organize entities to giving disclosure in their financial statements which enable the users to evaluate the significance of financial instruments to the position and financial performance of the entity, characteristic, and risk scope which apeear from financial instruments which the entity’s exposed during period and in the end of reporting period, and how the entity managing the risk. The object of this research is PT. Bank Negara Indonesia (Persero) Tbk. with  financial statements and notes to the financial statements of December 31, 2014 and 2015 as sample. The data analysis method used in this study is a qualitative method. From the research, the results that can be concluded about the application of financial assets information disclosure  at PT. Bank Negara Indonesia (Persero) Tbk. is appropriate  with Statement of Financial Accounting Standards (SFAS) No. 48 about financial assets: disclosure but not yet revealing about values related to offsets and about default. Expected in the  future PT. Bank Negara Indonesia (Persero) Tbk. could add disclosure about offsetting values and default. . Keyword : Bank, Financial Assets, Disclosure, Financial Instrument
EVALUASI PENGENDALIAN INTERN PADA SIKLUS PENGGAJIAN PT ANEKALOKA INDOTUNA DI BITUNG
Authors: Marau Maria Marisa , Nangoi Grace B. , Manossoh Hendrik
Published: October 2019

A company is considered successful if it can manage their payroll cycles. This is because the payroll can directly affect the performance of the employee. Companies must ensure the welfare of workers by giving them rights that salary in return for services rendered to the company's employees. Each activity requires a control of our lives to what is being and has been done. It is therefore necessary internal controls over payroll cycle at a company in terms of oversight of payroll. This study was conducted to determine and evaluate the Internal Control of Payroll Cyele in PT.Anekaloka Indotuna. The object of this research is PT.Anekaloka Indotuna Bitung, the company is engaged in the field of shipping and fisheries. The research method is qualitative method. The results showed that the internal control PT.Anekaloka payroll cycle has not completely efficient. Head of the company should increase the discipline monitor activity of employees. Keywords : evaluation, payroll, internal control
ANALISIS POTENSI DAN EFEKTIVITAS PENERIMAAN DAN PEMUNGUTAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN SEBAGAI SUMBER PENDAPATAN ASLI DAERAH (PAD) DI KABUPATEN MINAHASA UTARA
Authors: Tesalonika Moningka , Poputra Agus T. , Mawikere Lidia
Published: October 2019

Taxes are the country's largest source of financing in national development. This study purposed to analyze the potential and effectiveness of Non Metallic Minerals and rocks tax, as a source of regional revenue in North Minahasa District. The analytical method used is descriptive qualitative method, using primary data and secondary data. The results showed that the potential tax increases every year, the level of effectiveness of the Metallic Minerals Tax and rocks in 2012 - 2015 meet the criteria for highly effective, the highest level of effectiveness achieved in 2013 with a percentage of 111% to the target and the realization of very large. In 2015 the tax revenue Metallic Minerals and Rocks that most large compared with previous years. Improved performance of the employees to optimize each of the duties and responsibilities in the process of collecting that tax revenue Metallic Minerals and rocks can be more effective in the future. Keyword :mineral tax, local revenue, potential and effectiveness
ANALISIS KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI KOTA SORONG
Authors: Koibur Martha Marice , Pangemanan Sifrid , Sabijono Harijanto
Published: October 2019

Granting regional autonomy is intended to improve the effectiveness and efficiency of government administration in order to manage and take care of its own country, especially in development finance. Local Revenue (PAD) are all local revenues derived from economic resources native to the area, and one of the sources of revenue that have the largest contribution coming from the Regional Tax and Retribution. Local Taxes and Levies is one form of public participation in the implementation of otonomi area . local Taxes and levies a local revenue sources that are essential to finance the implementation of government and regional development. the aim of this study was to determine Contributions of local Taxes to PAD in Sorong. this research uses primer method. data analysis techniques used through the analysis of the percentage contribution. Based on the survey results revealed that in 2011 to 2014 local taxes was a contributing factor to the PAD. in the reception area is the largest tax contribution occurred in 2012 by 49%, while the lowest tax revenue occurred in 2010, namely 18%. And the contribution of each type of local tax receipts largest occurred in 2012 which amounted to 20,07% BPHTB tax and revenue realization is kind of the lowest tax registration tax perus.perdangan is 0,25% Keywords: Local Taxes and Local Revenue
ANALISIS PENYAJIAN LAPORAN KEUANGAN BERDASARKAN PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK PADA PT. FORTUNA INTI ALAM
Authors: Saputra Marddyanto Dwi , Sondakh Jullie J. , Runtu Treesje
Published: October 2019

The financial statements in principle are the result of the accounting process used to communicate the financial situation to internal and external parties that are aimed at decision making. The importance of the financial statements, then the financial statement should be prepared carefully and without errors. Financial Accounting Standards generally are not in accordance with entities whose accountability is not as significant. Therefore, the Institute of Indonesia Chartered Accountants (IAI) has issued Financial Accounting Standards Entity Without Public Accountability (SAK ETAP) intended for entities that do not have significant public accountability and publish financial statements for general purposes for external users. This study aims to analyze the implementation of ETAP in the presentation of PT. Fortuna Inti Alam’s financial statement. The method used in this study is comparative descriptive analysis. Results of this research is based on the financial statements of 2016 show that PT. Fortuna Inti Alam has implemented ETAP but it is not fully complete yet. The Company has not presented Statement of Owner’s Equity, Cash Flow Statement, and Notes to Financial Statements. This research suggests that companies can prepare components of other financial statements in accordance with applicable standards.Keywords : Financial Statements, SAK ETAP.
ANALISIS PERLAKUAN AKUNTANSI ATAS PERSEDIAAN BARANG JADI SESUAI DENGAN PSAK NO.14 PADA PT.FORTUNA INTI ALAM
Authors: Karundeng Angellica , Saerang David , Gamaliel Hendrik
Published: October 2019

So that researchers are encouraged to conduct research whether the accounting treatment of methods of recording, assessment, measurement and disclosure of finished goods inventory at PT. Fortuna Inti Alam has complied with PSAK No.14. This research uses qualitative approach, The types of data collected are primary and secondary data. This study concludes that the accounting treatment of the method of recording, valuation, and measurement of finished goods inventory in PT. Fotuna Inti Alam is in accordance with PSAK No.14 but there are errors in the disclosure of inventory at PT. Fortuna Inti Alam because the company only discloses finished goods inventory in its balance sheet.Keywords : Accounting Treatment, Finished Goods Inventory, PSAK No.14
PENGARUH DESENTRALISASI, STRATEGI BISNIS DAN PEMANFAATAN INFORMASI SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL PADA PT BANK MANDIRI DI MANADO
Authors: Senduk Jilie Maria , Ilat Ventje , Tirayoh Victorina
Published: October 2019

To be able to leading in today's global competition, companies must have an effective, fast and precise decision-making level. PT Bank Mandiri is the largest BUMN banking services company in Indonesia that has expanded overseas. This research aimed to examine the influence of decentralization, business strategy and the utilization of information management accounting system on managerial performance at PT Bank Mandiri in Manado. Population in this research are the managers and officers on manager level at Bank Mandiri Area Manado and Mandiri KCP Manado. This research used purposive sampling technique. This research used questionnaires to collect data from 34 respondents. This research used primary data obtained questionnaires. Data analysis was performed with multiple linear regression analysis. The result of this research showed that decentralization has a significant positive effect on managerial performance, business strategy has not effect on managerial performance and information management accounting system has a significant positive effect on managerial performance at PT Bank Mandiri in Manado.Keywords: Decentralization, Business Strategy, Information Management Accounting System, Managerial Performance
IMPLEMENTASI PENGALOKASIAN DANA PAJAK (EARMARKING TAX) DARI PENERIMAAN PAJAK ROKOK TERHADAP UPAYA KESEHATAN MASYARAKAT DI PROVINSI SULAWESI UTARA
Authors: Tambing Damayanti Rante , Saerang David , Wokas Heince
Published: October 2019

The cigarette tax is applied in the province of North Sulawesi in 2014. Cigarette tax is a regulate tax that is specific to the health, then the purpose of applying cigarette tax is to protect the public against the dangers of cigarettes. Therefore, cigarette tax in earmarking tax policy is allocated at least 50% for public health service. The purpose of this study is to analyze the implementation of earmarking tax of Cigarettes tax to public health services in North Sulawesi Province has been in accordance with applicable legislation. The method used is descriptive qualitative. The results of this study can be seen that for the year 2016, earmarking tax policy of tobacco tax has not been applied in accordance with the appropriate. This is because spending on public health efforts has not reached the minimum value of 50% of tax revenues for provinces. Earmarking tax in North Sulawesi province runs with revenue and expenditure budget system (APBD), which is implemented through the regional public treasury account (RKUD) in terms of income and expenditure. Dinas Kesehatan as an agency that budgeted for public health effort would improve public health service standard by maximizing spending for the designation. Agencies related to the cigarette tax budgeting policy would prescribe standard operating procedures so that control over these policies can be done as appropriateKeywords: Earmarking tax policy, cigarette tax
ANALISIS POTENSI, EFEKTIFITAS DAN KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN TANA TORAJA
Authors: Tonapa Hesty Reny , Saerang David , Mawikere Lidia
Published: October 2019

The purpose of this study was to calculate how much is the potential, the effectiveness and contributions of Hotel taxes in Tana Toraja as one of the source of regional revenue. This research is using descriptive method by analyzing the realization data of hotel Taxes in 2011-2015. The results showed that the potential of hotel taxes has not been achieved optimally because the actual revenues still well below its potential and the difference between the actual and potential of hotel taxes reached Rp. 891,981,757 in 2015. The results of this study also shows that the effectiveness of hotel taxes has been effective where the level of effectiveness of hotel Taxes has reached the effectiveness criteria.Keywords: PAD, Potency, Effectiveness
EVALUASI PENERAPAN SISTEM AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA PT. CIPUTRA INTERNASIONAL CABANG MANADO
Authors: Katili Indra Ningsih , Morasa Jenny , Budiarso Novi S.
Published: October 2019

Every organization requires an information system to facilitate the activities that have been planned and supervised to control the financial cash flow of the company, The purpose of this study was to know how the accounting information system of cash receipts in the department of PT. Ciputra International Manado branch, by tracking network accounting procedures that make up the system of cash receipts. The method used descriptive analysis method which research began by collecting and filtering the entire incoming information thoroughly and detail later elaborated in order to obtain a clear picture. The results showed that the accounting information system of cash receipts at the hospital department of PT. Ciputra International Manado branch is adequate because they were appropriate and meets the essential elements of an accounting information system that is human resources, equipment, forms or documents, records, procedures and reports. cash receipts and disbursements procedures have been arranged and done his best to avoid distortions that might occur, so that to date accounting information system cash receipts and disbursements in the department of PT. Ciputra International Manado branch can be done effectively. The solution is management, should implement every part to running the task as the authority.Keywords: accounting information systems, cash receipts
ANALISIS PERLAKUAN AKUNTANSI PENDAPATAN PADA PT. BANK MALUKU AMBON
Authors: Papilaya Mia , Ilat Ventje , Wokas Heince
Published: October 2019

The bank is a financial institution which main function is to collect funds from the public, distributing funds to the community, and also provides services in the form of banking service. Each company in the preparation of financial statements is an important basis for determining the financial performance of companies which includes interest income. This study was conducted to see how the accounting treatment of income at PT. Bank Maluku, whether it has been implemented in accordance with PSAK No.31. This type research used  qualitative data method. Source data used are primary data. The method of analysis done is descriptive method. The results showed in the accounting treatment of interest income at PT. Bank Maluku. Interest income is income earned from the investment of bank funds in productive asset. Accrued interest income (accrual basis), except for interest income from troubled assets. It can be seen that the accounting treatment of income at PT. Bank Maluku is in compliance with PSAK No.31.Keywords : Treatment, Interest Income
ANALISIS POTENSI, EFEKTIFITAS, EFISIENSI, DAN KONTRIBUSI PAJAK REKLAME TERHADAP PENERIMAAN PAJAK DAERAH DI KABUPATEN MINAHASA UTARA
Authors: Korengkeng Raymond R. , Karamoy Herman , Pontoh Winston
Published: October 2019

Local taxes are levied by the local government and are used to finance the implementation of local government and regional development. With the enactment of local taxes, it is expected that local governments can obtain significant financial revenue posts. As one type of local taxes, advertisement tax is considered capable of increasing the financial income of each region. The purpose of this research is to know the potential of advertisement tax, the level of effectiveness and efficiency as well as to know the contribution of advertisement tax as a source of local tax revenue in North Minahasa District. The analytical method used is descriptive.. The results show the potential of advertisement tax revenues in 2017 approximately Rp. 1,250,560,290 calculated on the basis of an analysis of realization increases. The level of advertisement tax effectiveness between 2012-2016 tends to fluctuate but shows the criteria of "very effective" in 2015 with a percentage of 118.16% and 2016 of 199.59%. The level of advertisement tax effectiveness is "very effective" because it does not cost in its implementation. While the contribution of advertisement tax 2012-2016 "very less" with a percentage of 0.5% -3.32% of local tax revenues. The collection system should be supervised and controlled to increase acceptance and re-registration of taxpayers and sanctions in order to fulfill the potential.Keyword: advertisement tax, local tax, potential, effectiveness, efficiency, contribution
EVALUASI PENERAPAN AKUNTANSI PAJAK AIR PERMUKAAN PADA PERUSAHAAN DAERAH AIR MINUM KABUPATEN MINAHASA UTARA
Authors: Wowor Stephanie Selina Sheren , Elim Inggriani , Pangerapan Sonny
Published: October 2019

Surface water tax is one of the local taxes levied by the provincial government as one of the sources of local revenue. Surface water taxes are a tax on the collection and/or utilization of surface water. The objective of this research is to know the use of surface water tax accounting whether the use of surface water tax has been in accordance with applicable laws, tax laws and local regulations. The research was conducted at the Regional Water Supply Company (PDAM) of North Minahasa Regency which is located at Worang By Pass Street Number 1, District Airmadidi. The method used in this research is comparative descriptive method. The results show that the PDAM of North Minahasa Regency calculated and paid a relatively small surface water tax for 2014, 2015 and 2016.Keywords : tax, surface water, evaluation
ANALISIS PENERAPAN PMK NOMOR 31/PMK.07/2005 TENTANG TATA CARA PENGAJUAN USUL, PENELITIAN, DAN PENETAPAN PENGHAPUSAN PIUTANG DI RSUP PROF Dr. R. D. KANDOU MANADO
Authors: Kawenas Calvien , Pangemanan Sifrid S. , Lambey Robert
Published: October 2019

The write-off of receivables is a loss arising from uncollectible receivables caused by various causes. The problem raised in this study is whether the application procedure is in accordance with the PMK No. 31 / PMK.07 / 2005 and what factors become obstacles in the process of write-off of receivables. The method used in this research is descriptive research method that is qualitative. Based on the results of the research from the RSUP Prof. Dr. R. D. Kandou Manado, the procedures for the elimination of goods are in accordance with applicable government regulations. If the factors are negative inhibitors, the operational costs are irregular, the amount of operational costs required for the cost exceeds the amount of the receivables to be collected, the non-timeframe for submission of proposals for write-off of receivables, documents / filing requirements for origination submissions not made RSUP Prof. Dr. R. D. Kandou Manado must meet the requirements regarding the time period for collection of accounts more effective and efficient.Keywords: Proposal Submission, Research, Accounts Receivable Removal
ANALISIS PENERAPAN PSAP NO. 07 TENTANG AKUNTANSI ASET TETAP PADA KANTOR BADAN DIKLAT PEMERINTAH PROVINSI SULAWESI UTARA
Authors: Engka Fresly Kornelius , Tinangon Jantje J. , Wokas Heince R. N.
Published: October 2019

Statement of Government Accounting Standards (PSAP) 07 is the standard for the accounting of fixed assets include the recognition, the determination of the carrying value, the accounting treatment of the revaluation and impairment of the carrying (carrying value) of fixed assets. Fixed assets have a very important role and should be managed well in order to produce reliable information in the financial statements. This study aims to determine the suitability of adoption of a PSAP 07 on fixed asset accounting in the Kantor Badan DIKLAT Provinsi Sulawesi Utara. The method used is descriptive analysis method. The results showed Badan DIKLAT in the application of accounting of fixed assets, namely the classification, recognition, measurement / assessment, depreciation record, expenses after the acquisition, termination and release, as well as the disclosure is in accordance with the PSAP 07,  but is need to know,  Badan DIKLAT use SIMDA application to record the depreciation fixed asset.Keywords : Aplication, Analysis, PSAP 07, Fixed Asset
ANALISIS EFEKTIVITAS PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA TERHADAP PENCAIRAN TUNGGAKAN PAJAK DI KPP PRATAMA TAHUNA
Authors: Marellu Afke , Sondakh Jullie J , Pangerapan Sonny
Published: October 2019

One of the efforts to achieve the country's development by exploring the source of funds from domestic sources in the form of taxes but awareness of the taxpayers are less concerned in paying taxes therefore tax collection should be the goal so that taxpayers can settle their tax debt. The purpose of this study is to provide an overview of collection action with a letter of reprimand and forced letter as well as the effectiveness of tax collection with a letter of reprimand and forced letter to the disbursement of tax arrears on KPP Tahuna. In this study using a comparative descriptive. Based on the research results can be seen the level of effectiveness of tax collection by the warning letter and the letter and forced in 2012-2015 are less effective because they brought indicators of the effectiveness of 60%. Some things cause payment letter of reprimand and forced letter did not reach 100% among others existence of difficulties in finding residence address of the taxpayer, the presence of two TIN of the tax payer and the taxpayer who does not acknowledge the existence of the tax debt.Keywords: Tax Billing, Level of Effectiveness.
ANALISIS PERENCANAAN DAN PERTANGGUNGJAWABAN APBDes MENURUT PERATURAN MENTERI DALAM NEGERI NOMOR 113 TAHUN 2014 DALAM UPAYA MENINGKATKAN PEMBANGUNAN DESA
Authors: Orangbio Vega Virjinia , Tinangon Jantje J , Gerungai Natalia
Published: October 2019

Village financial management is the whole activity which includes planning, implementation, reporting and accountability of village finances. A sound management of village finances must be managed in accordance with the rules and principles and human resource capabilities that implement them. The purpose of this study is to analyze the suitability of financial management in two inobonto villages with the rules of the minister of home affairs number 113 of 2014 which includes the activities of planning, implementation, and accountability by using qualitative descriptive research method. The results showed the regulation of the minister of home affairs number 113 of 2014 on the management of village finance in the village inobonto two subdistricts bolaang mongondow not fully implemented according to existing rules. For financial planning and execution activities in two village inobonto, not yet transparent information to the public on the budget of village expenditure income. The village financial management system in the village of inobonto 2 has not yet used the village financial system (SISKEUDES). So it is expected that in the village financial management activities in the next budget year should use the village financial system.Keywords: Village financial planning, village financial implementation, village financial accountability, APBDes Permendagri No.113 Year 2014.
IMPLIKASI PEMBERIAN KOMPENSASI TERHADAP DISIPLIN KERJA PEGAWAI (STUDI KASUS DI FAKULTAS EKONOMI DAN BISNIS UNSRAT)
Authors: Setiawan Anggun , Saerang Ivone , Kojo Christoffel
Published: October 2019

Top of FormThe main question in this study is whether the provision of compensation affect the discipline of work, especially on the study staff at the Faculty of Economics and Business UNSRAT. Based on the background and the formulation of the above problems, this study aims to determine and analyze the effect of compensation on the discipline of employee work studies at the Faculty of Economics and Business UNSRAT. Researchers took data using questionnaires on the civil servants of the study of Faculty of Economics and Business UNSRAT which amounted to 41 people. The research variable that the adoptive researcher is compensation and work discipline with primary data collected through questionnaire and using quantitative descriptive analysis technique. For simple linear regression test found value of constant equal to 7,686 which mean when giving of compensation (X) equal to zero hence work discipline (Y) equal to 7,686. Regression coefficient value found at 0.619 positive value so it can be concluded that the compensation has a positive effect on work discipline. The value of regression coefficient also shows if the variable implication of compensation increases 1 unit then the work discipline will rise by 0.619. The value of correlation coefficient of 0.624 menunujukkan there is a strong relationship between the two variables with the value of coefficient of determination of 0.389 which means the variable implications of compensation affect 38.9% of the discipline of work. The researcher then tested the hypothesis by looking at the value of T arithmetic and found 4.983 which is much higher than the value of T table for n 41 of 1.638 so it can be concluded that Ha accepted and H0 rejected or in other words the Implication of Compensation (X) Work Discipline (Y). Through the process of collecting data and testing with quantitative methods the researcher then concluded that the implication of compensation has a positive and significant effect to the work discipline on civil servant studies in the Faculty of Economics and Business UNSRAT.Bottom of FormKeyword : Implication, Compensation, Work Discipline, Civil Servant
ANALISIS PAJAK PENGHASILAN PASAL 23 ATAS JASA FREIGHT FOWARDING PADA PT. ENERGY LOGISTICS CABANG MANADO
Authors: Akerina Enrico , Tinangon Jantje J. , Mawikere Lidia M.
Published: October 2019

This study discusses the Income Tax Article 23 withholding treatment of a series of transactions conducted by the Freight forwarding . the authors conducted an analysis of the suitability of the practice of withholding tax by Act No. 36 of 2008. Results of this analysis will eventually be recommended to the PT . Energy Logistics so as not to make a mistake in the determination of article 23, particularly in Freight forwarding service activities, since not all of these activities subject to Income Tax Article 23. At the PER178/PJ/2006, stated that the services of Freight forwarding is the object of withholding income tax article 23, while according to the latest regulations PER70/PJ/2007, Freight forwarding services not subject to withholding income tax article 23, but there are some services that a positive list of Income Tax Article 23 refers to the object on which PER-70/PJ/2007 such as storage services, brokerage services, packing services, pest control services are mostly done by Freight forwarding. This gives rise to multiple interpretations for implementers and users Freight forwarding services over a series of Freight forwarding services because of the uncertainty between the two rules.Keywords : Object list Positive article 23 of Income Tax, Freight Forwarding
PENERAPAN SISTEM DAN PROSEDUR UANG PERSEDIAAN PADA BADAN PERENCANAAN PENELITIAN DAN PENGEMBANGAN KABUPATEN MINAHASA SELATAN
Authors: Rahayu Magfirah S. , Manossoh Hendrik , Walandouw Stanley Kho
Published: October 2019

Public estimate is a planning tool as well as local financial control, the execution of expenditure by local government to do an activity must be accounted by PPTK (Activity Technical Management Officer) on a timely basis. Fundamentally, Money Inventory (MI) can only be provided to finance the operational payment needs of the work unit, in the process of absorption of APBD, fund cash disbursement used is a Money Inventory (MI) accounting system in the form of Replace Money (RM), This study aims to evaluate the implementation of System and Inventory Money Prosedur at the planning, Reasearch and Development Agency of South Minahasa Regency throught descriptive analysis method collected by means of  observation and interview. Based on the results of research implementation of system and money inventory procedures has been done effective way means it has been done effective way means it has been in accordance with the theory of accounting system and existing rules include related functions and documents used.Keywords: Procedure, Money Inventory, Replace Money