bluuebunny/crossref_metadata_2025 huggingface dataset:
“I Hardly Understand English, But…”: Mexican Origin Fathers Describe Their Commitment as Fathers Despite the Challenges of Immigration
Authors: Behnke Andrew O. , Taylor Brent A. , Parra-Cardona Jose Ruben
Published: October 2019

Interviews with 19 Mexican origin fathers in two parts of the United States examined how these men describe their parenting practices and give meaning to their involvement with their children. A grounded theory approach guided by ecological theory revealed salient themes, which included immigration, parental involvement, discipline, decision-making, parenting roles and relationships with their children. Present findings described the important ways in which the experience of immigration influences the fathering experiences of Mexican origin fathers. Such findings challenge traditional stereotypes that depict Mexican origin fathers as uninvolved and emotionally unavailable. In addition, data from this study illustrate that despite the challenges of fathering in the face of immigration challenges, fathers in this sample remain highly committed to their children and their families. Overall, results showed that cultural changes related to immigration were multidimensional and that both social and cultural variables have unique relations to Mexican immigrant fathering practices.
The Signifance of the Family in Medication
Authors: Pratt Lois
Published: October 2019

The forces generated by the industrialization of societies such as United States and Great Britain have brought about the development of the modern health care system. There has been general acceptance of the idea that these developments have meant that health care functions which were formerly performed by the family have been relinquished by the family and absorbed by the specialized agencies. However, the evidence reported here indicates that families do tend to carry on extensive home medication activity, and that certain of the forces generated by industrialization have tended to sustain and even extend the family’s responsibilities concerning medication.

It is suggested that the family’s relationships with specialized social systems cannot be adequately characterized by the concept of functional interdependence. The family and specialized systems such as the health care system have their own distinctive interests and goals - as illustrated by their divergent interests and goals regarding medication - which causes the relationships between the family and the health care system to include an element of conflict and power assertion. The family could not, therefore, safely delegate full responsibility for a critical task area such as medication to any specialized agency.
Structural Arrangements of Indo-Guyanese Family: An Assessment of the Assimilation Hypothesis
Authors: Samuel Preethy S. , Wilson Leon C.
Published: October 2019

Despite the acknowledgment of pluralism, Caribbean family literature often focuses on the Afro-Caribbean family and does not satisfactorily address the issues of the Indo-Caribbean family. This paper examines whether the lndo-Guyanese differ from the dominant culture of the Anglophone Caribbean in the structural arrangements of the family. Findings from secondary analysis of cross-sectional data of Guyana collected in 2004, suggest that the lndo-Guyanese significantly differ from the Afro-Guyanese in the structural arrangements of the family. Indo-Guyanese were more likely to be in marital unions and have longer marriages than the other racial groups, even when controlled for age. These differences suggest that the present day Indo-Guyanese have not assimilated into the dominant Creole culture, but have retained their cultural traits at least in the structural domain of the family. Hence it was concluded that "Guyanization" appears to be an ongoing process rather than a completed phenomenon in the familial domain of the Indo-Guyanese.
Effects of Marital Quality on Children in Brazilian Families
Authors: Stutzman Stephen V. , Miller Richard B. , Hollist Cody S. , Falceto Olga G.
Published: October 2019

There is substantial research on the relationship between marital satisfaction and its effect on child development, with empirical evidence suggesting that marital conflict and dissatisfaction among the parents is predictive of poorer child outcomes. These findings are consistent with systems theory, which suggests that dynamics in one subsystem have an effect on other systems in the family. However, there is little known about how these variables apply to the Latino population. With Latinos now comprising the largest minority population, it is important to understand the effect of marital distress on child outcomes in Latino families. Data for the study come from a larger longitudinal study of 126 families living in Porto Alegre, Brazil. Each family had a child ranging in age from 3 to 5 years old. Results from multiple regression analyses indicated that mother's (but not fathers') reports of marital conflict were associated with behavioral child outcomes. Positive marital interactions were not predictive of behavioral outcomes. These results extend the current literature on the impact of marital conflict on child outcomes to the Brazilian culture.
Choices or Constraints? Family Responsibilities, Gender and Academic Career
Authors: Baker Maureen
Published: October 2019

Previous research has found that high levels of education and job commitment tend to generate dissimilar patterns of family formation and household responsibility for men and women. Using university-based academics as examples of highly educated professionals with strong career commitment, this paper investigates their family circumstances through a survey of previous research and qualitative interviews in New Zealand. Although more women are now entering the academic profess ion and moving into senior positions, their personal biographies often differ from their male counterparts. The paper reveals the ex tent of family differences, exploring gendered priorities, perceptions and constraints reported by academics with similar educational qualification s. The paper argues that family patterns and practices contribute to the academic gender gap, slow women ’s progression through the ranks, and counteract programs for gender equity and work-life balance recently introduced into many universities.
The Gender Division of Household Labor in Vietnam: Cohort Trends and Regional Variations
Authors: Teerawichitchainan Bussarawan , Knodel John , Loi Vu Manh , Huy Vu Tuan
Published: October 2019

This study addresses the extent of change and region al differences in gender roles in the Vietnamese family based on innovative surveys in northern and southern Vietnam. The similarities and differences in political, economic, and social histories between northern and southern Vietnam provide a compelling setting to investigate the impact of socialist policies and the recent shift from a centrally planned to a market economy on gender stratification in the domestic spheres. We assess determinants of the gender division of household labor among three marriage cohorts that underwent early marital years during 1) the Vietnam War and mass mobilization, 2) nationwide socialist collectivization and economic stagnation, and 3) market reform. We find that Vietnamese wives still do the vast majority of housework. In this sense, government efforts to change gender roles apparently have had at most limited success. Vietnamese husbands in the most recent marriage cohort, however, are more involved in household budget management and childcare than those in the two earlier cohorts. Thus, contrary to claims of some observers, evidence does not suggest that gender equality in the Vietnamese household has been deteriorating after the market reform.
Nuclear Family Universals: Fact and Faith in the Acceptance of an Idea
Authors: Hendrix Lewellyn
Published: October 2019

Murdock’s (1949) assertions on the universal functions of the nuclear family have gained general acceptance in sociology, in spite of conceptual and empirical weaknesses in his formulation. The conceptual weaknesses are pointed out, and the empirical problems examined through research using the Humans Relations Area File, which has much of the same data that Murdock used. The results show much missing data and several contrary cases. It is concluded that sociologists have accepted Murdock’s assertions mostly on faith rather than fact, and some possible reasons for this acceptance are discussed.
Burden in Family Caregivers of Cancer Patients: The Association with Depression, Religiosity and Religious Coping
Authors: Kong Shim Vun , Guan Ng Chong
Published: October 2019

Introduction: Cancer caregiving is challenging and often associated with significant burden in family caregivers. Yet, the healthcare providers often overlook the needs of the caregivers. Local data on cancer caregiving is still lacking. In line with the increasing cancer cases worldwide, there is a need to examine factors influencing the caregiver burden, and to find ways to improve the quality of life of the caregivers.

Objectives: The study aimed to determine the caregiver burden rate among the local family caregivers of cancer patients, and to examine the associations between the caregiver burden and their sociodemographic factors, clinical factors, levels of depression, religiosity, and religious coping patterns.

Methods: 127 family caregivers of cancer patients in a government tertiary hospital in Sarawak, Malaysia were recruited cross-sectionally using non-random sampling method. The associations between the variables were examined through bivariate analyses (Chi-Square test), followed by multivariate analysis to determine the factor(s) that were significantly associated with the caregiver burden.

Results: The caregiver burden rate among local cancer caregivers was 55.6%. Two factors remained significant after adjusted in multivariate analysis. Caregivers who were the offspring of cancer patients experienced significantly fewer burden than non-offspring caregivers (OR 0.41, CI 0.18 – 0.94, p = 0.035). Also, the caregiver depression was significantly associated with the caregiver burden (OR 4.26, CI 1.87 – 9.72, p = 0.001). There were no significant associations found between the religiosity and religious coping with the caregiver burden on multivariate level.

Conclusion: Caregiver burden is common among family caregivers of cancer patients. Caregivers who are the children or grandchildren of cancer patients are less likely to experience caregiver burden, whereas caregivers who have probable depression are more likely to experience caregiver burden. Future studies should assess the effects of specific intervention strategies in helping these caregivers.
PERBANDINGAN JENIS HIJAUAN RAWA PADA PAKAN KOMPLIT GRANUL TERHADAP KANDUNGAN NUTRISI DAN KECERNAANYA
Authors: Jaelani Achmad , Malik Abd , Nimah Gusti Khairun , Djaya Muhammad Syarif
Published: October 2019

The study aimed to analyze the type of swamp forage and its combination in granule complete feed products for their nutrient content and digestibility. This study have been done on Juli until September, 2018 in Field Laboratory at Bentok Kampung-Tanah Laut District. Randomized Block Design was used in this research with 3 treatments and 4 replications.  Twenty goats aged 1.5-2 years with a weight ranging from 15-19 kg were used in this study. Data were analyzed by Analysis of varian and if there is significant difference then the Duncan Multi Range Test (DMRT)  is continued. The results of the study show that  swamp forage kalakai (Stenochlaena palustris), and purun tikus (Heleocharis dulcis Burm) significantly different to the crude protein content, crude fiber, crude fat, ADF and NDF fiber fraction. The complete granule feed on the basis of a combination of forage swamps and legumes affects the digestibility of organic matter and crude protein. The low content of tannin in swamp forages has not been able to optimally protect crude protein in complete granule feed.
Traitements ablatifs des tumeurs du rein localisées : radiofréquence ou cryothérapie ?
Authors: Boissier R. , Andre M. , Lechevallier E.
Published: October 2019

La radiofréquence et la cryothérapie sont les deux principales techniques ablatives et les principales alternatives à la chirurgie pour le traitement des petites masses rénales. Deux méta-analyses ont comparé radiofréquence et cryothérapie, et conclu à leur équivalence en termes de succès, de récidive et de complications. La cryothérapie est plus coûteuse, techniquement plus compliquée (plusieurs ponctions pour plusieurs cryodes, durée de traitement plus longue), et paraît plus adaptée aux tumeurs complexes (centrorénale et/ou au contact de la voie excrétrice). La voie d’abord percutanée est privilégiée par rapport à la laparoscopie pour sa morbidité moindre et un positionnement des aiguilles guidé par l’imagerie qui est plus précis.
Epidemic of youth nicotine addiction? What does the National Youth Tobacco Survey reveal about high school e-cigarette use in the USA? (Preprint)
Authors: West Robert , Brown Jamie , Jarvis Martin
Published: October 2019

Background: In November 2018 the US Food and Drug Administration announced restrictions on e-cigarette manufacturers in response to a perceived epidemic of e-cigarette use among high school students. The stimulus was headline figures from the 2018 National Youth Tobacco Survey (NYTS). We analyse e-cigarette use and dependence in the NYTS in relation to lifetime history of use of tobacco products.
Design and setting: Nationally representative survey of high school students in 2017 and 2018.
Participants: 10,186 students in 2017 and 10,991 in 2018.
Measurements: Any use of e-cigarettes in past 30 days, frequent e-cigarette use (≥20 of past 30 days) and indicators of dependence (craving in past 30 days; use within 30 minutes of waking and days used in lifetime) were analysed in relation to lifetime tobacco product use history, ranging from never use through to lifetime smoking of >100 cigarettes.
Findings: Past-30-day e-cigarette use increased by 78% from 11.7% in 2017 to 20.8% in 2018. In both years, use was strongly associated with lifetime tobacco use history: it was seen in 8.4% of never tobacco users in 2018, in 29.0% of those who had tried a non-combustible, but never a combustible, product (OR 4.4 (CI 2.8-7.2) by comparison with never tobacco users), and in 71.0 % of those who had smoked more than 100 cigarettes in their lifetime (OR 26.8, CI 17.7-40.5) Frequent use occurred in 0.1% of never tobacco users in 2017 and 1.0% in 2018. Findings from 2014 and 2015 showed that first product tried was overwhelmingly cigarettes among those with a substantial lifetime cigarette history. Among past-30-day e-cigarette users who had never tried tobacco products in 2018, 3.8% reported craving, 3.1% reported wanting to use within 30 minutes of waking, and 61.8% said they had used e-cigarettes on ≤10 days in their life.
Conclusions: Data from the NYTS do not support claims of a new epidemic of nicotine addiction stemming from use of e-cigarettes, nor concerns that declines in youth tobacco addiction stand to be reversed after years of progress. Among current e-cigarette users who had never tried tobacco products, responses consistently pointed to minimal dependence.
PERBANDINGAN PENERAPAN SAK-ETAP DAN PSAK 50 DAN 55 ATAS PENURUNAN NILAI (IMPAIRMENT) PIUTANG PADA PT. BPR MILLENIA
Authors: Mandang Daniela Ribka Frida , Poputra Agus , Kalalo Meily
Published: October 2019

One of the bank’s biggest revenue is comes from credit. However in distributing credit to society, there is usually an obstacles of the payment of credit to the bank. The bigger the load of bank to make a reserve fund, bank loss itself will reduce the capital. The goal of this research is to understand the differences of the application of SAK and PSAK 50 and 55 on the declining of the receivable. The object of this thesis research is Bank Perkreditan Rakyat Millenia. The method that is used in this research is descriptive method. The result of this research shows that the company used the impairment of receivable align with SAK ETAP and there are differences between SAK ETAP and PSAK 50 and 55 on impairment of receivable.
ANALISIS SISTEM INFORMASI AKUNTANSI PERSEDIAAN PELUMAS (STUDI KASUS PADA PT. FAJAR INDAH KUSUMA)
Authors: Suleman Andini Tirta Cricela , Tinangon Jantje J. , Pontoh Winston
Published: October 2019

Accounting Information System is an important thing owned by a company because the purpose and accounting information system is to provide information for users of accounting information that investors and other users inventory is one important component for a good company small and medium enterprises, and large companies. Because seen from the existing theory of inventory accounting information systems can provide many benefits for companies, especially PT. Fajar Indah Kusuma. The purpose of this study is to analyze whether the accounting information system inventory at PT. Fajar Indah Kusuma is adequate in the hope to provide benefits for the company, researchers and other parties. The method used in this research is the type of qualitative research that presents in the form of descriptive. While the data collection technique is done by direct survey to PT. Fajar Indah Kusuma and conducting interviews from several resource persons in the company. From the results of the study can be concluded that PT. Fajar Indah Kusuma not have adequate accounting information systems inventory where there are still short comings in the separator function dan internal control. The authors suggest that companies make impovements and evaluations on the system of divison of function and internal controls in order to run according to the system and efficient.Keywords : Analysis, accounting information systems, inventory
EVALUASI PENERAPAN PERENCANAAN PAJAK ATAS PAJAK PENGHASILAN (PPH PASAL 25) PADA PT. BANK SULUTGO
Authors: Karuniawan Steven , Morasa Jenny , Walandouw Stanley Kho
Published: October 2019

Tax planning is one way to optimize profits because the tax is a burden / expense that reduces revenue so that efforts to reduce tax payments are often done companies. PT.Bank SulutGo in tax payments to the government has a role as one of the largest contributor to tax revenue for North Sulawesi Because PT.Bank SulutGo is a Regional Development Bank which Labanya increase every year. The purpose of this research is to know the application of tax planning to income tax Article 25 at PT. Bank SulutGo. The object of this research is Income Statement of PT. Bank SulutGo for the year ended 31 December 2016. The methodology used in this research is qualitative research. Writing method used is descriptive method that is field study by doing observation, interview, and documentation and library study. The result of evaluation of this research is expected to give information and input for company in doing tax planning as effort of tax payment efficiency to achieve maximum profit.  But still in accordance with the provisions of the applicable taxation The conclusions of this study indicate that tax planning applied by PT. Bank SulutGo is in compliance with applicable tax laws.Keywords:Tax Planning and Income Tax Article 25
ANALISIS EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL PERSEDIAAN BARANG DAGANG PADA SUPERMARKET PARAGON MART TAHUNA
Authors: Kalendesang Angelina Klesia , Lambey Linda , Budiarso Novi S.
Published: October 2019

Internal control of the inventory of goods is critical in protecting the company's assets from fraud, misappropriation, errors of record and damage that may occur and be committed by employees or other parties. Therefore, the internal control system must be run effectively in order to avoid cheating, fraud and errors. The purpose of this research is to analyze the effectiveness of internal inventory control system at Paragon Mart Tahuna Supermarket. The analytical method used was qualitative by observations and direct interview with the Owner and some of employees at Paragon Mart. The results show that the internal control of merchandise inventory at Paragon Mart is already effective, they were monitoring and checking their inventory on a daily basis. In addition, every task should be distributed evenly among the employees for clearer tasks and responsibilities to increase the effectiveness of controlling and monitoring function.Keywords : Effectiveness, Internal Control System, Inventory
PENERAPAN SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) BARANG MILIK DAERAH PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KOTA MANADO
Authors: Monica Sepang Gisella , Saerang David Paul Elia , Pangerapan Sonny
Published: October 2019

Regional management information system application is a computer application program that is integrated and can help the process of the administration of the local government from the provincial level, city level until the sub-district level. SIMDA consists of 26 separate application that can be distributed to construct the SKPD with  ntegrated database system so that the output can be used by the regional government to help the decision making process. The purpose of this research is to know the Applying of Regional Management Information System Regional Assets on Financial and Asset Management Agency of the city of Manado. The analysis method used is qualitative descriptive method. The results of the study showed that the applying of the SIMDA-BMD on BPKAD had run well, starting from planning, procurement, use, administration, utilization, maintanence and deletion are well under way, but there is a weakness in this application which cannot be used on windows 10.Keywords: Regional Management Information System, Regional Assets.
ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 WAJIB PAJAK ORANG PRIBADI PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KOTA MANADO
Authors: Gosal Yeremia , Karamoy Herman , Warongan Jessy
Published: October 2019

This study aims to determine the calculation and reporting of income tax article 21 permanent employee at the Regional Finance and Asset Management Board (BPK-AD) Manado City and comparing with the Minister of Finance Regulation no. 101 / PMK.010/2016 and Regulation of the Director General of Taxation Number: PER - 31 / PJ / 2012. Non-Taxable Income (PTKP) is a deduction in the calculation of income tax article 21. As for the increase of PTKP this causes the tax burden becomes even less zero, for individual taxpayer. The research method used is qualitative research using interview technique and documentation observation. Next describe the data received and present it in accordance with the actual situation. The result of the research shows that the calculation of Income Tax Article 21 individual taxpayer by BPK-AD of Manado City is not in accordance with Law Number 36 Year 2008 because the amount inputted has excess number which can cause Income Tax 21 increased; The determination of non-taxable income (PTKP) is in conformity with Regulation of the Minister of Finance no. 101 /PMK.010/2016; The reporting of PPh 21 employees, conducted through e-filling at the latest end of April, but not in accordance with tax regulations. Keywords: Calculation, Reporting, and Income Tax Article 21
PENGARUH KUALITAS PELAYANAN PAJAK DAN PENGETAHUAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KELURAHAN KLEAK KECAMATAN MALALAYANG KOTA MANADO
Authors: Ester Kilapong G. , Nangoi Grace B. , Alexander Stanly W.
Published: October 2019

Taxpayer compliance is a law-abiding behavior. Conceptually, compliance is defined by an attempt to comply with the rules of law by a person or organization. Some factors that cause low compliance of taxpayers, among others, public dissatisfaction with public service and taxpayer knowledge of tax regulations.This study aims to determine the effect of tax service quality and tax payer knowledge on individual tax payer compliance in Kleak urban village. This research used primary data with distributing questionnaire. Questionnaires were distributed as many as 40 pieces to individual tax payer in Kleak urban village. Research sampling were taken by purposive sampling. Data were analyzed by using multiple linear regression analysis with SPSS 17 program. The results of this study indicate that the Tax Service Quality has no significant effect on individual tax payer compliance. And Tax payers Knowledge has a significant effect on individual tax payer compliance in Kleak urban village.Keywords: Tax Service Quality, Tax Payers Knowledge, Tax Compliance
EVALUASI SISTEM DAN PROSEDUR PENERIMAAN PENDAPATAN ASLI DAERAH (PAD) KABUPATEN NABIRE
Authors: Effendhi Ria A. , Sondakh Jullie J. , Budiarso Novi S.
Published: October 2019

Regional Original Revenue (PAD) is the revenue earned by the region from sources within its own area which are levied according to the local regulations in accordance with the prevailing laws and regulations. The cash receipts system and procedures used in the scope of government are one of the most important parts in implementing local financial management, in an effort to increase the local revenue (PAD). The analytical method used is descriptive analysis, while evaluation of system and procedure is done by comparing between the concepts, theories and the rules in the implementation of the system and the procedure of receipt of PAD, especially with the provision of PERMENDAGRI No. 59. Based on this research, it is found that the acceptance system and procedures at the Nabire Regency Revenue Service have been conducted in accordance with Law No. 16 of 2000 and PERMENDAGRI No. 59 Year 2007. Keywords:  Systems and Procedures Receipts
PENERAPAN ACCRUAL BASIS PADA PELAPORAN KEUANGAN UMKM BERDASARKAN SAK ETAP DI KOPERASI KARYAWAN PT. BANK SULUT
Authors: Motto Agita , Ilat Ventje , Kalalo Meyli
Published: October 2019

MSME is regulated based on Law No. 20 Year 2008 on Micro Small Medium Enterprises. In practice in the field of many MSMEs pelaprannya not adequate because sebagia still use the cash basis in penyilasianya and presentation of financial statements. Financial reporting of MSMEs should be prepared based on SAK ETAP and using accrual basis. The purpose of this research is to apply financial report of Cooperative UMKM based on SAK ETAP. The research method used is descriptive qualitative, where the qualitative data is the information data in the form of verbal sentence is not a symbol of numbers or numbers. Qualitative data obtained through a process using in-depth analysis techniques and can not be obtained directly. The results showed that the Employee Cooperation of PT.Bank Sulut which broperasi field of Java that is saving and loan services as well as vehicle rental, cloth factory. Transactions are recorded on an accrual basis system where transactions are recognized when they occur rather than when cash is received.Keywords: MSME, Financial Statement, SAK ETAP
EVALUASI PENGENDALIAN INTERNAL SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENERIMAAN KAS PADA PT. HASJRAT ABADI CABANG MALALAYANG MANADO
Authors: Kalumata Novita , Nangoi Grace B. , Lambey Robert
Published: October 2019

Internal Control Accounting Information System serves to maintain the company's wealth to check the accuracy and reliability of accounting data financial statements, encourage efficiency, and encourage compliance with management policies. Improper sales and cash receipts management will be detrimental to the company. Therefore, companies need the internal control of accounting information system sales and cash receipts in order to reduce the possibility of fraud, waste, ineffectiveness and inefficiency that can harm the company. The purpose of this study is to evaluate the internal control of accounting information systems sales and cash receipts at PT. Hasjrat Abadi Malalayang Manado Branch. This research uses a descriptive method. The results Show that the internal control of accounting information systems sales and cash receipts at PT. Hasjrat Abadi Malalayang Branch Manado is appropriate, it is seen from the implementation of elements of internal control is adequate and adequate supported by policies and procedures of sales and cash receipt is good in accordance with the theory of COSO.Keywords: Internal Control of Accounting Information System, Sales and Cash Receipts
ANALISIS EFEKTIVITAS PENERIMAAN DAN KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KOTA TOMOHON (PADA BADAN KEUANGAN DAERAH KOTA TOMOHON)
Authors: Rabunusa Maya , Nangoi Grace B. , Suwetja I Gede
Published: October 2019

Regional Tax is a compulsory contribution to the region owed by an individual or a coercive body under applicable law by not receiving direct remuneration and being used for regional purposes for the greatest welfare of the people. The purpose of this research is to know the effectiveness and contribution of hotel tax to Locally Generated Revenue in Tomohon City. In this study used the type of qualitative and quantitative data, for data sources using secondary data and analytical methods used are kualitative descriptive. Based on the research results, it is concluded that the level of hotel tax effectiveness of 2012 - 2016 is very effective. The year 2016 is the highest hotel tax effectiveness rate of 134.01%, while the lowest level of hotel tax effectiveness is in 2014 with a percentage of 27.40. Hotel tax contribution to Tomohon Locally Generated Revenue in 2012 - 2016 is good from year to year there is an increase although there is also a decrease. 2016 is the highest contribution of Hotel Tax to Locally Generated Revenue with percentage of 67.23% and the lowest is in 2015 with a percentage of 4.85% with an average contribution of 26,68%.Keywords: Effectiveness, Contributions, Hotel Tax, Local Revenue.
PENERAPAN ACTIVITY BASED COSTING SYSTEM DALAM MENENTUKAN HARGA POKOK KAMAR HOTEL (STUDI PADA HOTEL GREEN EDEN MANADO)
Authors: Siby Shelby Estereniy , Ilat Ventje , Kalalo Meily Y. B.
Published: October 2019

The Activity of Based Costing (ABC) Method is a simple calculation to determine the cost of price / services to explain that the activity were the reason one to make rise the cost of the products, and products that consume activity.The hotel can use Activity Based Costing (ABC) System Method to determine hotel room rate because when they use the Activity economic method in detail, the quality of decision can be improve to be better and making more accurate. The purpose of this research is “to obtain the accurate information about Activity Based Costing” in counting the cost calculation rooms Hotel Green Eden Manado since from June, July, and August 2017. The method of analysis that I used is “Descriptive Analysis Method”, by conducting to interview to the hotel manager and doing the data collection regarding the costs and amounts of fees. Based on the analysis, there are find that Activity Based Costing System for the month of June. Superior room type, Deluxe room and Suite resulted that the cost of price rooms were lower to compared with the cost by hotel management. For July the calculation of the cost Superior room type was higher than the cost of calculated by the management Hotel. And for the type of Deluxe rooms and Suite rooms were lower to compared with the cost by the Hotel. And for the month of August the calculation for Superior, Suite, and Deluxe rooms resulted that the cost were higher than the cost calculation used by The Hotel Management.Keywords : Activity Based Costing,  The cost of rooms.
EVALUASI PENGAKUAN, PENGUKURAN, PENCATATAN DAN PELAPORAN AKTIVA TETAP MENURUT PP NO. 71 TAHUN 2010 PADA DINAS KOPERASI DAN UMKM PROVINSI SULAWESI UTARA
Authors: Najoan Getruida Neni Revina , Tinangon Jantje J. , Walandouw Stanley Kho
Published: October 2019

Fixed assets have significant contributions to governance. In the government's balance sheet, the fixed assets account is a significant and material account. fixed assets are considered important to support the implementation of government functions in terms of service to the community. Therefore, accounting treatment in the case of recognition, measurement, recording and reporting of fixed assets must comply with SAP. The purpose of this study is to evaluate whether the recognition, measurement, recording and reporting of fixed assets at the Department of Cooperatives and SMEs North Sulawesi Province is in accordance with Government Regulation No. 71 of 2010. Research Methods used are descriptive whose purpose each data collected analyzed then drawn conclusions and the type of research used is qualitative descriptive. The results showed that the recognition, measurement, recording and reporting of fixed assets Department of Cooperatives and SMEs North Sulawesi Province has been in accordance with Government Regulation No. 71 of 2010.Keywords: Recognition, Measurement, Recording and Reporting, Fixed Assets, Governmental Accounting Standards
ANALISIS SISTEM PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN KARYAWAN DI KANTOR KESYHABANDARAN DAN OTORITAS PELABUHAN KELAS I BITUNG
Authors: Rumondor Nosevira H. K. , Kalangi Lintje , Afandy Dhullo
Published: October 2019

Income tax article 21 is the tax applicable for employee. The income of the employee is subject to withholding of Income Tax Article 21, for the company is authorized to withhold the employee’s income. The purpose of this study is to analyze whether the system of calculation and reporting Income Tax Article 21 has been in accordance with the taxation law and regulation. The research method used is descriptive qualitative method. The results obtained are based on the provision of Object of Income Ta Article 21 according to DGT Regulation PER-16 / PJ / 2016, there is still object of Income Tax Article 21 which has not been collected by the Office of Kesyahbandaran dan Otoritas Pelabuhan Kelas 1 Bitung. In terms of calculations are in accordance with the the Regulation of the Director General of Tax No. PER-16 / PJ? 2016. For the calculation of  final Income Tax Article 21 are based on Ministry of Finance (MoC) Decree PMK 262 in 2010 for the calculation of Article 21 tax for permanent employees who become the burden state budget. In terms of reporting of Periodic Tax Return, conducted by the State Treasury Office (KPN) through e-filling application on the website of the Directorate General of Taxes and has been in accordance with applicable provisions.Keywords : Income Tax Article 21, employee
ANALISIS PENERAPAN AKUNTANSI MANAJEMEN LINGKUNGAN PADA UD. SANTOSO DI MANADO
Authors: Harimisa Siti Rachmi , Nangoi Grace B. , Runtu Treesje
Published: October 2019

Environmental management accounting is one of the sub-systems of environmental accounting explaining a number of issues regarding the problem of quantifying the business impacts of a company into a number of monetary units. This study aims to determine the application of environmental management accounting at UD. Santoso in Manado. The method of analysis used in this thesis research is a comparative descriptive method that is by comparing the application of management accounting methods in general with the application of corporate management accounting. The results obtained, UD. Santoso has not applied the environmental management accounting as much as possible because there is still material, water and energy wasted in some production processes which indirectly increase production cost.Keywords: analysis, aml, cost
ANALISIS ATAS PENERAPAN SISTEM PENGENDALIAN MANAJEMEN PEMBERIAN KREDIT PADA PT. SUZUKI FINANCE INDONESIA CABANG MANADO
Authors: Talumewo Winda Emanuela , Nangoi Grace , Tirayoh Victorina
Published: October 2019

Management control system is one way to achieve corporate / organizational goals with specific strategies effectively, efficiently, and economically. Implementation of a good management control system on crediting procedures to reduce the risks that may occur in credit sales activities, and is expected to ensure that the implementation of credit provision can be controlled. Goal to be achieved in this research is to know the procedure of giving credit at PT. Suzuki Finance Indonesia Manado branch and know the effectiveness of the implementation of management control system PT. Suzuki Finance Indonesia Branch Manado on lending. The object of this research is PT. Suzuki Finance Indonesia Branch Manado. The research method used is qualitative descriptive analysis method. The result of the research shows that credit procedure established by the company is clear and good and the implementation of the credit management control system has been running well and has been effective because it meets the elements of management control system.Keywords: Management Control System, Credit Procedure
EVALUASI PENYUSUNAN ANGGARAN PADA PEMERINTAH DESA KAUNERAN KECAMATAN SONDER KABUPATEN MINAHASA
Authors: Menajang Tirsa Alicia , Saerang David P. E. , Runtu Treesje
Published: October 2019

Budget is an important part in achieving the objectives and planning activities that will be implemented in the government. The existence of budgeting on a village can be a guideline for the village government in the planning of the development activity program for the year. Budget drafting in the Kauneran village Sonder district of Minahasa regency discussed with the government, community and related parties, so that the formation of activities program aims for development and welfare of village communities. In the process of budget drafting, evaluation is needed as accountability of the village finances so that the budget becomes very important. This study aims to evaluate the process of budget preparation at the government of Kauneran village Sonder district of Minahasa regency. The data analysis used is descriptive analysis with qualitative approach. The results of the research shows that process of preparing the budget of Kauneran Village Government Minahasa regency is accordance with government regulations in force.Keywords: Budget drafting, Evaluation
ANALISIS PERKEMBANGAN KEMAMPUAN KEUANGAN DAERAH DALAM MENDUKUNG PELAKSANAAN OTONOMI DAERAH PADA DINAS PENDAPATAN DAERAH KOTA TIDORE
Authors: Alting Umilhair , Pontoh Winston , Suwetja I Gede
Published: October 2019

Fiscal decentralization is one the major component of the decentralization implementation of regional autonomy. As the new beginning in regional development and the people in managing the resources or all of the potential to the prosperity and the progress of region. Financial aspect is one of the basic criteria to find out the real capability regional government in managing their autonomy system (household system) the capability of regional government in managing their financial can be seen in APBD which describes the capability of local government in financing the activities of development task and equity in each region. The purpose of this research is to determine the financial capability of Tidore in regional autonomy especially in 2013-2017 judging by ratio of independency, decentralization fiscal degree, growth ratio. This research used observation, interview and documentation to collect the data. The data was analyzed using qualitative and quantitative data with described analysis. The result showed that the independence ratio of Tidore has been able to improve its financial capability. The degree of decentralization is still highly dependent on the central government, although it has been increasing year by year. Growth rate fluctuated this indicates the local government of Tidore is not too concerned with regional development and community welfare.Keywords: regional autonomy, ratio of independency, The degree of decentralization ratio, Growth ratio.
ANALISIS PERLAKUAN DAN PELAPORAN AKUNTANSI BARANG MILIK NEGARA PADA KANTOR WILLAYAH KEMENTERIAN AGAMA PROVINSI SULAWESI UTARA
Authors: Albar Muamar , Morasa Jenny , Walandouw Stanly Kho
Published: October 2019

State-Owned Country (BMN/D) is an important element in the government’s performance especially in providing servant to the public, central or local government, which must manage the BMN/D in order to be useful for the government and society. BMN/D’s Management is a process in manage pre-existing wealth or obtained from APBN/D expenses or other legal result that can be used in government and society’s activities. The classification BMN consists of, inventory, land, equipment and machine, buildings and construction, roads, irrigation and networks, construction in progress, and other fixed assets. The government has implemented procurement of good’s which is financed from (APBN). This study is aims to determine the accounting treatment and reporting for state-owned country (BMN) at the Regional representative Office of the Ministry of Religious Affairs in North Sulawesi Province. The research used descriptive method which aims that each data collected is analyzed, then drawn a conclusion and this type of research is qualitative descriptive. The results of this study is accounting treatment of state-owned country at  the Regional representative Office of the Ministry of Religious Affairs in North Sulawesi Province has been based on accrual and  the office’s reporting already in accordance with SAP (Government Accounting Standard) technical bulletin number 15.Keywords: Treatment, Accounting Reporting, BMN
ANALISIS PERLAKUAN AKUNTANSI ATAS PENGELOLAAN BERAS SEJAHTERA PADA PERUM BULOG DIVRE SULAWESI UTARA DAN GORONTALO
Authors: Imbang Veronika Merlin , Pontoh Winston , Gamaliel Hendrik
Published: October 2019

The Beras Sejahtera (Rastra), a program that assisted by government, has been working with Public Enterprise Logistics Company (Perum Bulog) in an attempt to improve food security as well as provide protection for underprivileged communities. This research aims to know the accounting of the management of the Beras Sejahtera at Perum Bulog Divre North Sulawesi and Gorontalo. The methods used in this research is descriptive method and qualitative research. This research obtained that the accounting  of the management of the Beras Sejahtera at Perum Bulog Divre North Sulawesi and Gorontalo is using accrual-based and the reports are already organized in the regulation of Director Of Public Companies On Accounting Policy in Perum Bulog.Keywords: Analysis, Accounting, Beras Sejahtera
ANALISIS STRATEGI PENINGKATAN PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN SERTA EFEKTIVITAS PENERIMAANNYA DI KABUPATEN KEPULAUAN SIAU TAGULANDANG BIARO
Authors: Mamuko Eflin R. , Sondakh Jullie J. , Tirayoh Victorina Z.
Published: October 2019

District of Siau Tagulandang Biaro had just started ti implement this rural and urban property taxes policy since January 2015. The number of unrecorded tax objects and taxpayer unclearness becomes a challenge for the district SITARO in increasing land tax and rural and urban buildingsd (PBB-P2). The purpose of this study is to know the strategy undertaken by the district of SITARO in overcoming the obstacles of the manny objects of taxes that have not been recorded and the unclearness of taxpayers and know level of effectiveness acceptance land tax and rural and urban buildingsd (PBB-P2). This type of research is descritive. The results of the research show the strategies undertaen by the SITARO  district government is to re-register, update the data and deletion of data. The effectiveness level in 2015 is quite effective with the persenrage of 88% and in 2016 is effective with the percentage of 98%.Keywords: Land tax and Rural and Buildings, strategy, effectiveness
ANALISIS PENERAPAN TARGET COSTING SEBAGAI SISTEM PENGENDALIAN BIAYA PRODUKSI PADA CV.VEREL TRI PUTRA MANDIRI
Authors: Sumakul Anggreini Merry , Manossoh Hendrik , Mawikere Lidia M.
Published: October 2019

Target costing method is one of the good method which used in efforts to decrease cost production. With the efficiency of production cost, the profit in the company then will increase. There are 3 stages to derect the implementation of target costing which are to calculate the production cost based on the company’s calculate, to execute value engineering and aply it unto the calculate of production cost. This study aims to determine does the impelementation of target costing is effecting enough as one of the effortsto controlling the production cost in CV.Verel Tri Putra Mandiri. The result shows that with the implementing target costing in CV.Verel Tri Putra Mandiri on controlling to awards cost production is proved to be better than with the method the company’s used all this time. Therefore, the conclusion for this research is that the company’s should using the target costing method in order to make the production cost be more efficient and so the profit or again which company’s eager to achive will be more likely to succed.Keyword : Target Costing
ANALISIS EFEKTIVITAS PENAGIHAN RETRIBUSI PERSAMPAHAN DAN KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH KOTA TOMOHON
Authors: Rembet Juanda Elia , Tinangon Jantje J. , Runtu Treesje
Published: October 2019

Regional Original Revenue (PAD) is regional revenue derived from local taxes, regional retribution, and management of separated regional assets, as well as other legitimate regional income. Regional levies are one of the sources of financing regional development in supporting the implementation of regional autonomy. One type of regional retribution collected by the Tomohon City Government is waste retribution. This study aims to analyze the effectiveness of waste collection fees in Tomohon City, and the contribution of solid waste retribution to PAD. In this study using quantitative descriptive method. The analysis data used in this study is the analysis of contribution and effectiveness. The results of the receipt effectiveness of solid waste levies in 2015-2016 was not effective and decreased, then in 2017 although it was still ineffective but experienced a very drastic increase. The contribution of solid waste retribution to regional retribution is still relatively small in 2015 and 2016 but in 2017 its contribution is very significant to regional retribution. While the contribution of solid waste retribution to the PAD of Tomohon City in 2015-2017 is very small for the past 3 years. Leaders of Regional Revenue Service and the Environmental Agency should continue to optimize the receipt of solid waste fees with intensification & extensification, so that there will always be changes on the system of receiving regional retribution towards a better direction.Keywords: effectivity, contribution, local government income
PENERAPAN SISTEM KEUANGAN DESA (SISKEUDES) PADA ORGANISASI PEMERINTAHAN DESA (STUDI KASUS DI DESA SUWAAN KECAMATAN KALAWAT KABUPATEN MINAHASA UTARA)
Authors: Malahika Jehan M. , Karamoy Herman , Pusung Rudy J.
Published: October 2019

This research aims to analyze the Implementation of Village Financial System (SISKEUDES)  towards the government organization in Suwaan Village Kalawat Subdistrict North Minahasa Regency. This research using qualitative research approach as using primary data, which were in the form of interview and secondary data. The informants are the village head, the village secretaries, and the head of village government affairs. The result showed that : (1) The implementation of Village Financial System in Suwaan Village has running well (2) The procedure of SISKEUDES utilization done by 4 stages which are : Planning, Implementing, Administrating, and Reporting (3) Village Financial System has been giving the positive influence towards the performance of each employee. Therefore, Village Financial System holds an important role upon village government that impact directly by the employee of village. This is as accordance with the purpose on the implementation of Village Financing System which is to assist the work of villagers’ employee.Keywords: Village Financial System, Village Government