bluuebunny/crossref_metadata_2025 huggingface dataset:
ANALISIS PERENCANAAN PENGELOLAAN KEUANGAN DESA SESUAI DENGAN PERATURAN MENTERI DALAM NEGERI NOMOR 113 TAHUN 2014 DI DESA KAUNERAN I KECAMATAN SONDER KABUPATEN MINAHASA
Authors: Walukow Mewvi I. , Kalangi Lintje , Pinatik Sherly
Published: October 2019

Village financial management planning is the first step in the village financial management process. This planning stage is very important because in relation to village financial management, this stage of planning is the process by which the draft APBDesa will be developed. The purpose of this research is to know the financial planning in Kauneran I village, Sonder sub-district of Minahasa regency. This research uses qualitative analysis method. The results showed that at the planning stage of village financial management in the village of Kauneran I still not in accordance with Permendagri 113/2014. This is seen in the government regulations on APBDesa that should be evaluated by the local Bupati / Walikota is not implemented at all. In addition, the lack of participation from the community also becomes another fator of constraints in the planning stages of village finance management. This indicates that the financial management of villages in Kauneran I village has not implemented a participatory principle in accordance with Permendagri 113/201.Keyword: Perencanaan Village’s Financial Management, Permendagri No. 113/2014
EVALUASI PENERAPAN DANA KAS KECIL PADA PT. PUTRA KARANGETANG
Authors: Wongkar Mega Eliza , Nangoi Grace B. , Tangkuman Steven J.
Published: October 2019

Petty cash is a cash amount owned by the company and is held or managed by a cashier whose function is to pay or finance expenses that are relatively small and tend to be routine and are immediate. The object of this research is PT. Putra Karangetang. The purpose of this research is to study how the application of accounting petty cash at the company. A data analysis method used in this research is descriptive method, which is carried out by means of collecting data related to problems encountered and serves the description of how to systematically and accurately about the facts, the nature of the relationships between phenomena investigated in a company. The results showed that the method used in the completion of petty cash fund by PT. Putra Karangetang is the fluctuation fund method, where in this method the balance of the petty cash account is not fixed (fluctuate), the number of refund is not in accordance with the expenditures of petty cash.Keywords : Accounting, Petty cash fund
ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 PEGAWAI TETAP PADA PT. BANK RAKYAT INDONESIA KANTOR
Authors: Baguna Nabella L , Pangemanan Sifrid S. , Runtu Treesje
Published: October 2019

Income Tax Article 21 is tax payableon income which becomes the obligation of Taxpayer to pay it. Such income is in the form salaries, honoraria, allowances and other payment of any kind in respect of employment, services or activities performed by an individual Taxpayer in the country. The law used to regulate the amount of tax rqate, the procedure of payment and tax reporting is an Act No. 36 of 2008. The purpose of this study is to find out how the Calculation and Reporting Income Tax Article 21 At PT. Bank Rakyat Indonesia Branch Manado. Method of analysis used in thes research is decriptive method is to discuss of the problem by collection, decompile, calculate, compare, and explain a situation so that it can be drawn conclusions that include calculation and reporting Article 32 of permanent employees at PT. Bank Rakyat Indonesia Branch Manado. Based on the result of the study found the there is a mistake in the Calculation of Income Tax Article 21 at PT. Bank Rakyat Indonesia Branch Manado, resulting in the overpayment resulting in taxpayer incur losses.Keywords: Accounting, Income Tax Article 21
PENGARUH DUKUNGAN MANAJEMEN PUNCAK DAN PENGETAHUAN MANAJER TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PADA PERUSAHAAN RETAIL DI MANADO (Pada PT. Ace Hardware Tbk, PT. Informa Furnishings dan Toys Kingdom)
Authors: Pontonuwu Teza Christy , Elim Inggriani , Suwetja I Gede
Published: October 2019

Accounting information system is very important part to improve organizational efficiency and support competitiveness by providing financial and accounting information for the company. The system can be said to be effective if the system is able to produce information that is acceptable and able to meet the expectations of information in a timely, accurate, and reliable. This study aims to examine the effect of top management support and knowledge manager on the effectiveness of accounting information systems. The population in this study is retail companies located in Manado. This study used Purposive sampling technique, obtained 42 people as respondents with questionnaire as the research instrument. This study used primary data that is the answer of the respondents tabulated and processed using SPSS software (Statistic Product and Service Solution) version 22. Data analysis was performed with multiple linear regression analysis. The result of this study showed that top management support and knowledge manager simultaneously affect the effectiveness of accounting information system. Top management support as partially has a positive effect on the  effectiveness of accounting information system meanwhile knowledge manager has no effect on the effectiveness of accounting information system.Keywords: Top Management Support, Knowledge Manager , Effectiveness Of Accounting Information System
ANALISIS PIUTANG USAHA PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) DI AIRMADIDI KABUPATEN MINAHASA UTARA
Authors: Lahengking Erlita Mentari , Elim Inggriani , Pusung Rudy
Published: October 2019

Accounts receivable of a company generally represent the bulk of current assets and the largest part of the total assets of the company. Therefore, good accounting and accounting management of these accounts receivable is very important to be applied. This study aims to determine the management and recording of accounting receivables and accounts receivable analysis applied to PDAM Kabupaten Minahasa Utara. The object of this research is PDAM Kabupaten Minahasa Utara. The method used in this study is descriptive method is a method used to draw or analyze, comparing a research result but not used to make wider conclusions. Sources of data used are secondary data that is financial report data PDAM Kabupaten Minahasa Utara in the period 2013 until the period 2015 obtained from PDAM Kabupaten Minahasa Utara. The results showed that PDAM Kabupaten Minahasa Utara has applied SAK ETAP on accounting management and accounting records but there are still some provisions that have not been implemented PDAM Kabupaten Minahasa Utara in accordance with SAK ETAP so there are many bad debts. The result of analysis of Receivable Turn Over (RTO) and Average Collection Period (ACP) ratio shows that receivable turnover and receivable collection do not match with the target company.Keywords : Accounts Receivable, Accounts Receivable Turnover, Receivables Collection, SAK-ETAP
PENGARUH GENDER DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK DI WILAYAH KANTOR PELAYANAN PAJAK PRATAMA TAHUNA
Authors: Kakunsi Erica , Pangemanan Sifrid , Pontoh Winston
Published: October 2019

This study aims to determine whether Gender and Education have an influence on taxpayer compliance with Tahuna prison service office. Compliance is a major issue of the application of the Self Assessment System. Taxpayers are entrusted by the Directorate General of Taxation to meet its tax obligations, Gender and Education Level is one of the factors that determine the behavior. The research method used is quantitative research using research and cross questionnaires to 51 individual taxpayers. Data were analyzed using ANOVA and the results showed that gender can not influence. With educational levels that have an effect on mandatory personal compliance. Will Gender and Education have no relationship in affect. The importance of education level in its implementation can be followed up by the DGT through ongoing socialization, tax counseling, taxation seminars and training, etc.Keywords: Gender, Education Level, and Tax Compliance
PENGARUH MOTIVASI, TINGKAT PENDIDIKAN, DAN SOSIALISASI DALAM MENDORONG KEMAUAN WAJIB PAJAK MENGIKUTI PENGAMPUNAN PAJAK (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Manado)
Authors: Assa Kartini Merdekawati , Morasa Jenny , Pusung Rudy J.
Published: October 2019

Tax Amnesty is an Indonesian government’s program that aims to accelerate Indonesian economy through wealth transfer and tax ransom payment from the taxpayers. The tax amnesty is tax abolition that should be owed, not subjected to administrative sanctions and tax penalties by reveal the wealth and pay the ransom. The objective of this study is to determine the influence of motivation, education level and socialization on the willingness to participate in tax amnesty in Manado Tax Office. This study used multiple linear regression method with SPSS version 20.0. The population is taken from the taxpayer that participated tax amnesty program in Manado Tax Office and the sample used in this study amounted to 100 taxpayers. The result showed that motivation, education level and socialization have an influence on the willingness to participate in tax amnesty.Keywords: motivation, education level, socialization, tax amnesty
ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN (PPh) DI P.T BANK SULUTGO
Authors: Utiarahman Novlicia Putri , Tinangon Jantje J. , Afandi Dhullo
Published: October 2019

Income tax is of the largest government revenue. Income Tax Law Article 4 Paragraph 2 gives a mandate to the government to impose income tax on certain earnings final. This study aims to determine how the calculation and report income tax  on savings, deposits, giro customer at PT. Bank SulutGo. Descriptive analysis was employed in this study. Data were obtained by field studies. The result shows that the calculation and reports income tax on savings, deposits, giro at PT. Bank SulutGo have compiled with the law of regulation. Leaders of PT. Bank SulutGo should improve the service guality to each customer, so that custumer can increase the amount of savings.Keywords : calculation, reporting, savings, deposits, giro
ANALISIS PERLAKUAN AKUNTANSI PIUTANG DI PT. SUCOFINDO (PERSERO) CABANG JAKARTA
Authors: Manuel Aprilia V. , Manossoh Hendrik , Affandi Dhullo
Published: October 2019

The company basically runs its business through the sale of goods or services every day that will generate revenue for the company. Receivables are considered very important because it is one component in the balance sheet, so accuracy in processing receivables greatly affect the fairness of its valuation in the financial statements. And the appropriate Financial Accounting Standards are very important in presenting the financial statements because accounting standards provide information to users of financial statements regarding the financial position, results of operations, and other matters relating to the company. The purpose of this study is to analyze the suitability of accounting treatment of PT. SUCOFINDO (Persero) Jakarta branch with the applicable financial accounting standards and formulate accounting standards for receivables that must be used by PT. SUCOFINDO (Persero) Jakarta branch. This research was conducted by qualitative descriptive method. The results of this study show that the accounting treatment of PT. SUCOFINDO (Persero) Jakarta Branch is not in accordance with the applicable financial accounting standards because the presentation of receivables in the financial statements is presented in the net amount, and the recording of receivables written-off is written off into other income accounts. As a suggestion that PT. SUCOFINDO (Persero) represents accounts receivable in the statement of financial position with gross amount followed by estimated uncollectible amounts, and returns the receivables written off to accounts receivable and allowance for doubtful accounts and cash accounts and accounts receivable as deductions on receivables so that the presentation of accounts receivable in accordance with applicable financial accounting standards.Keywords : Accounting treatment of receivables, Statement of Financial Accounting Standards
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH PADA BPK-AD KANTOR WALIKOTA MANADO
Authors: Thebora Patras , Morasa Jenny , Rondonuwu Sintje
Published: October 2019

The  objective  of  this  research  is  to  examine  the  factors  that  influence  information  value  of  local  government  financial  reporting.  Information  value  refers  to  reliability  and  timeliness.  The  factors  that  influence  reliability  and  timeliness are human resource quality, information technology utilization,internal control system, and local financial monitoring.Local government financial management must be done according to the good governance, that are transparent and accountable, that allow users of financial statement to acces about theresult that local government accomplish. The objective of this research is to investigate the impact of human resources quality, utilization of information technology, local government financial controlling, and internal control system toward value of financial report information, which is timeliness. The research is talking place in BPK-AD of Mayor’s Office, Manado. The research method used is quantitative, and the sample is all the population of the officer that works for the research object. The hypothesis test conclude that human resources quality, and utilization of information technology do not have significant impact, while local government financial control and internal control system do have significant effect towards timeliness of financial reporting in BPK-AD of Mayor’s Office, Manado.Keyword : Information value, Local Government Financial Report, Human resource quality, utilization of information technologies, local government financial control, and internal control system
EVALUASI SISTEM PEMBINAAN, PENATAUSAHAAN, DAN PENGAWASAN PENGELOLAAN BARANG MILIK DAERAH PADA BPK-BMD DI PEMERINTAHAN KABUPATEN MINAHASA
Authors: Sumual Astrid Claudia , Saerang David Paul Elia , Suwetja I Gede
Published: October 2019

The management of local asset is part of the regional financial management. Since the enactment of regulation of asset management area is expected to be a reference and strength of local government in managing its regional asset. To apply the system in accordance with Permendagri No.19 year 2016 supervision and coorperation required to carry out the process of recording asset at SKPD level as well as management of regional assets including BPK BMD Minahasa district. The purpose of this study is to find out how the application on the system of coaching, administration, and supervision of goods in the management of local assets in BPK BMD Minahasa whether in accordance with Permendagri No.19 year 2016. The method used in this research is descriptive qualitative analysis method. The results showed that the implementation management of local asset, especially the coaching, administration, and supervision of assets in BPK BMD Minahasa accordance with Permendagri No.19 yaers 2016. Not yet supported IT equipment that has not been compatible with that asset user and the lack of human resources becomes an obstacle asset management in BPK BMD Minahasa.Keywords: asset, coaching, administration, supervision
EVALUASI PENYUSUNAN ANGGARAN DAN KINERJA KEUANGAN DI KECAMATAN SONDER KABUPATEN MINAHASA
Authors: Pangalila Chelsea , Elim Inggriani , Walandouw Stanley Kho
Published: October 2019

Budget is a blueprint of the existence of a State and is a future directive. The Local Government Budgeting Process should be a benchmark for achieving the expected performance, so that regional budget planning should be able to clearly describe the performance objectives. With the preparation of a good budget, can be easily obtained information in decision-making. Local governments are responsible for the management of local finances. In the implementation of regional financial management, the regional head holds the general power obliged to carry out in accordance with the Rules that have been determined. In order for the implementation of local financial management carried out in an orderly and obedient to the applicable legislation. The purpose of this research is to know how the process of budget preparation and how the financial performance in Sonder District of Minahasa regency. Data collection method used is qualitative descriptive analysis that is by describing the preparation of budget and financial performance of local government in subdistrict sonder. The results of the research show that the process of Budgeting Process in Sonder District starts from the preparation of the Local Government Work Plan (RKPD), KUA / PPAS up to the Working Budget Plan of Local Government Work Unit (RKA-SKPD) Then presented to the Implementation Document of the Budget of Work Unit of Regional Region (DPA-SKPD). Budgeting and financial performance of local government in Kecamatan Sonder is quite effective. where the budgeting is done using the Planning, Programming, and Budgeting System (PBBS) approach, and the financial performance in the preparation of the budget goes well despite the delay but the implementation is still good and under control. This can be seen from how the process of preparing the budget and strategic plans that are set in the long term.Keywords: Budget Drafting Process, Financial Performance
PENERAPAN SISTEM DAN PROSEDUR AKUNTANSI PENGELOLAAN DANA DESA DI DESA TINCEP KECAMATAN SONDER KABUPATEN MINAHASA
Authors: Tangkaroro Kenny Larony , Ilat Ventje , Wokas Heince
Published: October 2019

The purpose of this study is to analyze the problems experienced by villages related to the management of village funds and also to analyze the Application of Accounting System for Village Fund Management which includes Cash Receipts, Cash Expenditures, Fixed Assets, and Taxes. This research was conducted in Tincep Village, Sonder Sub District, Minahasa District. This research uses descriptive qualitative method. The results show that the management of village funds in Tincep Village is in accordance with Permendagri No.113 of 2014 and the priority of the use of village funds in Tincep Village is also appropriate based on PermenDesaPDTT No. 22 of 2016, The application of accounting system in Tincep village is in accordance with the legislation, but if viewed from the side of administrative supervision is still not fully in accordance with the provisions, especially in the process of cash expenditures that have not been accountable and often not appropriate procedures. Therefore the author suggests that the need for a computerized accounting system so that later every accounting process can be done quickly and the output of financial statements will also be more reliable than the reporting manually, also in the future it is expected that management related to village fund can be done more accountable and transparent.Keywords :  Management of village finances, accounting information system, village fund
PENGARUH PERPUTARAN PERSEDIAAN, PERPUTARAN KAS DAN PERSEDIAAN PIUTANG RENTABILITAS EKONOMIS (STUDI PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016)
Authors: Runtunuwu Clara C. , Alexander Stanly W. , Wokas Heince R. N.
Published: October 2019

The purpose of this study to determine the effect of inventory turnover, cash turnover, and receivable turnover to economic profitability as measured by Return On Assets (ROA). Sample selection was done by purposive sampling method and from 16 manufacturing companies food and beverages sub sectors obtained 11 samples of the company. The data used is secondary data. This study analyzes the relationship between the number of inventory turnover, cash turnover, and receivable turnover to economic profitability as measured by Return On Assets (ROA). The statistical method used is multiple linear regression by doing the classical assumption test first. The results of this study show that partially variable inventory turnover significant effect on economic profitability measured by Return On Assets (ROA), cash turnover significant effect on economic profitability as measured by Return On Assets (ROA), and turnover receivables have no significant effect on profitability economic value as measured by Return On Assets (ROA) in manufacturing companies food and beverages sub sector listed in Indonesia Stock Exchange (IDX).Keywords: Inventory turnover, Cash turnover, Receiveable turnover, Economic profitability,  Return On Assets.
ANALISIS PENERAPAN SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) KEUANGAN PADA BADAN KEUANGAN DAN ASET DAERAH KABUPATEN MALUKU TENGGARA
Authors: Rahantoknam Trivena Anastasia , Tinangon Jantje J. , Mawikere Lidia M.
Published: October 2019

Financial SIMDA is an application program that is shown to assist Local Government in the area of financial management. The purpose of the implementation of financial SIMDA is to produce financial statements and financial information in a timely, complete, accurate, and reliable manner in accordance with the prevailing provisions and encourage the realization of Good Governance and the implementation of regional financial management based on information technology. The purpose of this research is to analyze the implementation of Financial SIMDA in BKAD of Southeast Maluku Regency. The research method used is descriptive qualitative. The results of the research indicate that in general the staff of BKAD of Southeast Maluku Regency have understood the meaning of financial SIMDA. Factors that have to support implementation of SIMDA financial implementation that is communication, attitude / disposition and bureaucracy structure. Meanwhile, the inhibiting factor is human resources. The quality of information generated by financial SIMDA can be understood, relevant, reliable, and comparable.Keywords : Financial SIMDA,Impplementation SIMDA
EVALUASI IMPLEMENTASI SISTEM INFORMASI MANAJEMEN DAERAH TERHADAP PENGELOLAAN DATA KEUANGAN PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KOTA MANADO
Authors: Junus Wigia A.L. , Kalangi Lintje , Suwetja I Gede
Published: October 2019

This study aims to evaluate the implementation of SIMDA to the management of financial data at the Regional Finance and Asset Management Board (BPK-AD) Manado City is in accordance with the general principles of local financial management. SIMDA is an application developed by BPKP to simplify regional financial management tasks. The research method used in this research is qualitative research by using interview technique with key informant, direct observation to the symptoms that appear in BPK-AD of Manado City and documentation study on related documents. The data collected were analyzed by descriptive method. The result of the research shows that the implementation of financial SIMDA to the management of financial data at Manado Finance and Regional Management Board (BPK-AD) of Manado City has not been fully in accordance with the general principle of local financial management. Keywords: Implementation of SIMDA, management of financial data, and general principles of local financial management.
ANALISIS PENGUKURAN KINERJA KEUANGAN PADA PEMERINTAH KOTA TOMOHON
Authors: Sumual Christian D. , Kalangi Lintje , Gerungai Natalia Y. T.
Published: October 2019

Information generated from financial statements will be useful if the information is understood and used by users in analyzing a report and management of local finances. For that we need to measure the financial performance of the government, how far the progress achieved by the government of Tomohon. The research was conducted in the financial management, revenue and assets of Tomohon. The data used is quantitative in the form of Budget Realization Report (LRA), the method used is quantitative to measure financial performance with Financial ratios. The results show that the financial performance of Tomohon is not good, where the financial performance in 2013-2016, for the effectiveness ratio is above 90% -100%. While the efficiency ratio and the independence ratio per year are not running well. Keywords: Influence of  financial performance measurement
ANALISIS POTENSI DAN EFEKTIFITAS PAJAK DAERAH ATAS RUMAH KOS DI KOTA KOTAMOBAGU
Authors: Londa Sugaray Emmanuelle , Kalangi Lintje , Pangerapan Sonny
Published: October 2019

Increased Local Revenue is highly determined by its components, such as local taxes, and local taxes are also determined by the components of the tax itself. The boarding house is one of the tax types incorporated in the hotel tax as stipulated in Law no. 28/2009 concerning Regional Taxes and Regional Levies on the provisions of which the hotel reads is the facility of providing lodging services, lodging including other related services with fee, which includes as well as motels, guesthouses, tourism huts, pensions, lodging houses and the like and boarding houses with more than 10 rooms. The purpose of this study is to determine the potential and effectiveness of local taxes on boarding houses in Kotamobagu City. The method used in this research method is qualitative. Tax receipts earned from 5 months will potentially increase PAD. As well as tax collection of boarding houses in Kotamobagu City experienced an effective increase in the first 5 months. The researcher concludes that the boarding house tax has big enough potency to be developed by Kotamobagu City Government where the Revenue Service, Finance and Regional Asset itself, with taxable boarding house can increase PAD Kotamobagu City.Keywords: PAD, Rumah Kos
ANALISIS BELANJA DI UPTD BALAI PENGAWASAN DAN SERTIFIKASI MUTU BARANG DINAS PERINDUSTRIAN DAN PERDAGANGAN PROVINSI SULAWESI UTARA MENURUT PERMENDAGRI NOMOR 64 TAHUN 2013
Authors: Manopo Natalia , Morasa Jenny , Mawikere Lidia M.
Published: October 2019

Expenditure, in Statement of Budget Realization is an important component that attracts public attention. This is because the public as a public fund through the local taxes they pay is concerned to know whether the funds have been used properly, efficiently, effectively, and oriented to the public interest. Local Expenditure also reflects the policies of local government and the direction of regional development.Mahmudi (2016: 153). The purpose of this study is to determine whether the expenditure on UPTD (Technical Implementing Service Unit) Balai Pengawasan and Sertifikai Mutu Barang of Industry and Commerce Officeof North Sulawesi in accordance with Regulation of Minister of Home Affairs Number 64 of 2013. The research method used is qualitative research method. The results showed that the recognition and measurement of official travel expenditure both domestic region and foreign at UPTD (Technical Implementing Service Unit) ) Balai Pengawasan and Sertifikai Mutu Barang of Industry and Commerce Office of North Sulawesi has been in accordance with Regulation of Minister of Home Affairs Number 64 of 2013 but Reporting of official travel expenditures on the Statement of Budget Realization at the UPTD (Technical Implementing Service Unit) ) Balai Pengawasan and Sertifikai Mutu Barang of Industry and Commerce Office of North Sulawesi there is a difference between Regulation of Minister of Home Affairs Number 64 of 2013 with the implementation in terms of classification of Chart of Account (CoA).Keywords : Expenditure, Regulation of Minister of Home Affairs Number 64 of 2013
ANALISIS MANAJEMEN LABA PADA PERUSAHAAN DI SEKTOR INDUSTRI FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2016
Authors: Runturambi Irene V. , Pontoh Winston , Gerungai Natalia T.
Published: October 2019

Earnings management becomes an interesting topic of discussion. One of the thinking that as long as done in accordance with Indonesian Financial Accounting Standards it is difficult to say as earnings management. However, accountants tend to use accounting treatment to meet certain interests. The purpose of this study is to determine whether there is earnings management in companies in the Food and Beverages Industry Sector listed on the Indonesia Stock Exchange. The data used in this study is secondary data derived from the financial statements of companies listed on the Indonesia Stock Exchange in 2015-2016. The results showed that almost all companies that become the object of research to did earnings management, either by lowering or increasing the company's profit.Keywords: Earnings Management
ANALISIS PENGARUH SISTEM PENGENDALIAN INTERN DAN IMPLEMENTASI SISTEM AKUNTANSI KEUANGAN DAERAH (SAKD) TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI EMPIRIS PADA SKPD KOTA MANADO)
Authors: Lumintang Gyshella Smylie , Lambey Linda , Tangkuman Steven
Published: October 2019

Local government financial statement made to provide information about financial position and all transactions conducted by local government. A qualified local government financial statement must have relevant, reliable, comparable and understandable characteristics. There are several factors that may affect the quality of local government financial statements, that is, internal control system and financial accounting system of local government. This research was aimed to determine the effect of internal control system and financial accounting system of local government to the quality of financial statements at the local government of Manado City. Respondents of this research were 40 financial management personnel from 10 Manado City SKPD from 168 population of financial management personnel of Manado City SKPD. This research used a quantitative approach, using primary data through questionnaires. The variables in this research is the internal control system and financial accounting system of local government as the independent variables and the quality of local government financial statement as the dependent variable. The data collected were processed using SPSS version 23.0. The statistical methods used to test the hypotheses is multiple linear regression analysis. The results of hypothesis shown that the internal control system has a significant positive effect on the quality of Manado City local government financial statement  while the implementation of financial accounting system of local government has no significant positive effect on the quality of Manado City local government financial statements and internal control system and financial accounting system of local government has a significant positive effect on the quality of Manado City local government financial statement.Keywords : Internal control system, financial accounting system of local government, financial accounting system of local government
EVALUASI PENERAPAN AKUNTANSI PIUTANG LEASING DAN PELAPORANNYA PADA PT. ASTRA SEDAYA FINANCE DI MANADO
Authors: Tulangow Erill Armando , Elim Inggriani , Pusung Rudy J.
Published: October 2019

The emergence of leasing institutions is an attractive alternative for entrepreneurs, because currently they use cash in cash for the company's operational activities. Through the lease they can generate funds to finance the purchase of goods with a term between three years to five years or more. The object of this research is PT. Astra Sedaya Finance Manado which is the largest automotive financing company in Indonesia. The purpose of this study is to analyze the accountability of Astra Sedaya Finance in Manado. The method used with descriptive method, with data data being used with. Which will be leased, the system of recording and reporting of leasing transactions evaluate the advantages / disadvantages of the application of accounting for lease transactions and reporting of lease transactions, and draw conclusions. The results can be seen that leasing has several types and classification and criteria to determine the accounting system. The application of accounting and reporting for lease transactions at PT Astra Sedaya Finance uses a system capital lease whereby the lease may transfer ownership at the end of the lease term. Based on aspects of Recording, reporting and disclosure, the accounting treatment of leases at PT Astra Seaya Finance is in conformity with the applicable PSAK.Keywords : Leasing, Leasing Receivable Accounting, PSAK No.30
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK REKLAME, PAJAK BUMI DAN BANGUNAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN SIAU TAGULANDANG BIARO
Authors: Hebimisa Marce Takasili , Sondakh Jullie J. , Wangkar Anneke
Published: October 2019

The Original Revenue is the receipts from the levy of local taxes, levies, wealth management,wealth management area separated, and other income. Income areas in the implementation of regional autonomy is expected to contribute in financing the public interest and the interests of individual communities. Advertisement tax, tax on land and buildings included in local taxes. The purpose of this study is to determine the level of effectiveness and the contribution of advertisement tax, land and building tax to the local revenue District of Siau Tagulandang Biaro. The method of analysis used is quantitative descriptive method, to analyze data the realization of advertisement tax, tax on land and buildings from the years 2014-2016.The results of the research the overall level of effectiveness of the advertisement tax revenue, land and building tax in the year 2014-2016 this is very effective. The contribution of advertisement tax, land and building tax in the year of 2014-2016 rated not optimal and the criteria included in the contribution is very less. Finance agency Kabupaten Siau Tagulandang Biaro preferably improve the function of the control in the collection of advertisement tax, tax on land and buildings to increase the tax contribution to Local Revenue Kabupaten Siau Tagulandang Biaro.Keywords : local Revenue, local taxes, effectiveness, contribution
EVALUASI PENERAPAN AKUNTANSI ATAS ASET TETAP (KONTAINER) PADA PT MERATUS LINE CABANG BITUNG
Authors: Helen Rumayar Angela Natesha , Saerang David Paul Elia , Pangerapan Sonny
Published: October 2019

Fixed assets are the most instrumental in supporting the operational activities of the company, fixed assets are used to run the business operations of the company to produce goods or services. Therefore, it is necessary to apply a fixed asset accounting to avoid the occurrence of errors that will affect the financial statements for financial statement information will impact as a decision-making material. The purpose of this research is to know the company's policy regarding the application of fixed asset accounting based on Statement of Financial Accounting Standards. The analytical method used by the author is descriptive analysis with qualitative approach, using direct interview technique, documentation and email. From the results of the study can be concluded that the company run accounting activities guided by accounting policies that have led to Statement of Financial Accounting Standards about fixed assets.Keywords : Fixed Assets, Statement of Financial Accounting Standards
ANALISIS PENERAPAN PSAK 50 DAN 55 ATAS IMPAIRMENT PIUTANG PADA PT. PUTRA KARANGETANG
Authors: Akun Ismie Iswara , Karamoy Herman , Kalalo Meily
Published: October 2019

In conducting the sale of goods and services. The sale is made in cash and lending. Receivables arising from the sale or delivery of goods and services on credit are classified as trade receivables which are then not likely to change into receivables. And receivables may decrease in value over time. Research objectives to determine the extent to which the application of PSAK 50 & PSAK 55 on impairment of receivables at PT. Putra Karangetang. The method used is descriptive research method. The result of the research can be concluded that during the last 3 (three) years there has been a decrease in the value of receivables, because PT. Son of Karangetang value of receivable there is a decline in value per year then it will be good for company. For the presentation process, recognition, measurement is in accordance with PSAK 50 & 55 (revised 2014).Keywords : presentation, recognition, measurement, impairment, receivables
ANALISIS PENERAPAN PSAK NO. 23 TENTANG PENDAPATAN PADA PT. PEGADAIAN CABANG MEGAMAS MANADO
Authors: Musadi Claudia Relia , Karamoy Herman , Gamaliel Hendrik
Published: October 2019

Revenue is one of the most important elements of the formation of income statement within a company. Revenue is due to the company's activities in utilizing production factors for self-sustaining and growth. This research was conducted at PT. Pegadaian Cabang Megamas Manado, a company engaged in financial services whose main activity is to disburse loan money on the basis of legal lien. The purpose of this study is to analyze the process of recognition, pemgukuran, and disclosure of income from PT. Pegadaian Cabang Megamas Manado by using PSAK No. 23 on Revenue as a comparison. The method used is qualitative research method, that is descriptive analysis. The results showed, the recognition of income at PT. Pegadaian Cabang Megamas Manado is recognized based on accrual basis in which income is recognized upon acquisition of goods or services. The measurement of income is recorded at the amount of cash received or at fair value provided for the income. Revenue disclosures are made on the basis of each income post. Recognition, measurement, and disclosure of income at PT. Pegadaian Cabang Megamas Manado is in accordance with PSAK No. 23.Keywords:  Revenue, Recognition, Measurement, Disclosure
ANALISIS PERLAKUAN AKUNTANSI PERALATAN KANTOR DAN AKTIVA TETAP PADA PT. ASTRA SEDAYA FINANCE
Authors: Maatuil Andika Prianto , Kalangi Lintje , Walandouw Stanley Kho
Published: October 2019

Business world is growing rapidly now requires every company or business entity to be more active in berkompetitif and continue to strive to achieve goals that have been set. The main goal of the company is to create maximum profit to increase the company's growth. Fixed assets are one of the main parts of the company's large and depreciated assets in an accounting period. The objective of this research is to know the accounting treatment of fixed assets in compliance with PSAK No. 16 Year 2015 at PT. Astra Sedaya Finance Manado. The type of research that is done is descriptive research. Based on the results of research conducted, the company set the acquisition price for fixed assets sometimes does not occur uniformity for the acquisition price of fixed assets, the management company has never done or acknowledge the decline and write-off of fixed assets while the method of depreciation is done every year against all types of assets using straight-line depreciation method consistently each year by applying the straight-line method and not deviating from generally accepted accounting standards and any purchase of fixed assets for the operations of the company are recorded at historical cost as the basis for measuring its fixed assets.Keywords : Depreciation, Fixed
EVALUASI EFEKTIVITAS, KONTRIBUSI DAN POTENSI PENERIMAAN PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN MINAHASA UTARA
Authors: Christian Pongtuluran Andri , Sondakh Jullie J. , Budiarso Novi
Published: October 2019

Regional development needs to be run or developed as an important effort to realize broad, real and responsible autonomy. Officially, Regional Autonomy is effective in Indonesia since January 1, 2001, so that regions are required to seek alternative sources of revenue that can be used to finance regional expenditures or expenditures. Since the enactment of Regional Autonomy, local governments are granted the right, authority and obligation to manage and manage their own affairs government and local communities within the system of the Unitary State of the Republic of Indonesia. Implementation of broad autonomy, real and responsible required the ability of regions to explore their own financial resources supported by the financial balance between the Central Government and Local Government.This study aims to determine the evaluation of the effectiveness, contribution and potential tax revenues to revenue native regency north minahasa. Data analysis used qualitative descriptive data. The results of this study the authors found that the effectiveness of income changed so as to the contribution and potential of hotel tax revenues. Based on this research, it can be concluded that the company needs to increase the effectiveness of contribution and the potential of tax revenue to increase local revenue. That way the authors can provide suggestions that the government continues to improve its performance so that the professionalism of work continues to improve and the level of effectiveness that has been good to continue to consistently increase.Keywords: evektifitas, contribution, potential tax revenue, local revenue
EVALUASI KINERJA KEUANGAN PEMERINTAH DALAM “PROGRAM DUKUNGAN MANAJEMEN DAN TUGAS TEKNIS LAINNYA KEMENTERIAN AGAMA” DENGAN MENGGUNAKAN METODE VALUE FOR MONEY PADA KANTOR KEMENTERIAN AGAMA PROVINSI SULAWESI UTARA
Authors: Nainu Rismawaty , Sondakh Jullie J. , Budiarso Novi S.
Published: October 2019

Value for money in the context of regional autonomy is a bridge to deliver local governments to achieve good governance. To support the implementation of public funds management (public money), which based on the concept of value for money, it is necessary to have good regional financial management system and local budget. The purpose of this study is to know how the government's performance in management support programs and other technical task implementers if using the method of value for money. The method used in this research is qualitative descriptive method that quantitative. The results showed that the calculation of economic ratios showed less than 90% which means quite economical in the standard value for money. Thus the Office of the Ministry of Religious Affairs of North Sulawesi Province is economical in the expenditure of its spending budget. The efficiency ratio shows less than 100% result which means quite efficient in standard value for money. Thus the Office of the Ministry of Religious Affairs of North Sulawesi Province quite efficient in the expenditure of spending budget. The effectiveness ratio shows the result is above 100% (> 100%) so it shows the Ministry of Religious Affairs Office of North Sulawesi Province is very effective in expenditure budget utilization. Keywords: Financial Performance,  Value for Money Method
PENGARUH KOMPETENSI APARATUR SIPIL NEGARA DAN KUALITAS SISTEM AKUNTANSI INSTANSI TERHADAP KUALITAS PENYAJIAN DANA DEKONSENTRASI DALAM LAPORAN KEUANGAN DI PROVINSI SULAWESI UTARA
Authors: Pontoh Arthur Johanes , Nangoi Grace B. , Lambey Robert
Published: October 2019

The purpose of this study aims to know the influence of State Civil Apparatus competence and system quality of agency accounting on the quality of presentation of deconcentration funds in the financial statements in North Sulawesi. Data collection by questionnaire from 42 respondents in Regional Apparatus Work Unit in North Sulawesi which manages deconcentration funds. Data were analyzed using Multiple Linear Regression analysis method with the help of SPSS 22. The results of this study indicate that the State Civil Apparatus competence partially has an effect on the quality of presentation of deconcentration funds in the financial statements with test results (thitung 2,573 > ttable 2,02269 and the significance value is 0,014 < 0,05). While system quality of agency accounting does not affect the quality of presentation of deconcentration funds in the financial statements with test results (thitung 0,861 < ttable 2,02269 and the significance value is 0,395 > 0,05)Keywords: State Civil Apparatus Competence, System Quality of Agency Accounting, Quality of Presentation of Deconcentration Funds in the Financial Statements.
IMPLEMENTASI KEBIJAKAN PEMERINTAH TENTANG PENGALOKASIAN DANA PAJAK DARI PENERIMAAN PAJAK PENERANGAN JALAN TERHADAP PENYEDIAAN PENERANGAN JALAN UMUM DI KABUPATEN MINAHASA
Authors: Mangirang Regina M. , Sondakh Jullie J. , Lambey Robert
Published: October 2019

Earmarking Tax is the allocation of a certain amount of local revenue (especially tax) to fund public services in accordance with the type of tax levied. One type of tax from this policy is street lighting taxes whose funds are allocated for the provision of street lighting. Special street lighting tax no minimum amount should be allocated to ensure the availability of funds, then only adjust to the needs of the region. The purpose of this study is to analyze the implementation earmarking tax funds from street lighting tax revenue on the provision of street lighting in Minahasa District. The method used is qualitative descriptive method. From the research results can be seen that the policy of appropriation of tax funds has been applied in accordance with existing regulations in Minahasa regency as regulated in Minahasa District Regulation No. 1 of 2011 this is because more than a portion of funds from street lighting tax revenue has been allocated for the provision of lighting road that is equal to 57,55%. Earmarking tax in Minahasa District goes hand in hand with the APBD system, which is through the regional public treasury in terms of income and expenditure.Keywords: Earmarking Tax, street lighting tax.
PENGARUH BIAYA CORPORATE SOCIAL RESPONSIBILITY TERHADAP LABA BERSIH PERUSAHAAN PADA PT. UNITED TRACTOR, Tbk
Authors: Wajongkere Jessica , Kalangi Lintje , Lambey Robert
Published: October 2019

Corporate Social Responsibility is a continuing commitment by the business community to act ethically and contribute to the economic development of the local community and the wider community, along with the improvement of the living standards of workers and their families (Wibisono 2007). The purpose of this study is to determine the influence of CSR costs on the company’s of net profit on PT. United Tractor, Tbk. This research uses simple linear regression analysis method. The type of data used is quantitative data obtained from secondary data. The results showed that there is no influence between the two variables (corporate social responsibility cost to net income of the company). Based on t-test, t-table> t-count (3,182> -2,074) and significant 0,130 where this value> 0,05 meaning there is no influence between independent variable to dependent variable.Keywords: Cost of Corporate Social Responsibility, Net income
EVALUASI SISTEM PENGENDALIAN INTERN PENERIMAAN KAS PADA HOTEL LUCKY INN MANADO
Authors: Deftrianto Leonardus I Made , Saerang David P. E. , Tangkuman Steven J.
Published: October 2019

Along with the development era of economic development is very rapid, where the business world is required to try to follow the developments that occur. The object of this research is Hotel lucky inn. The purpose of this study is to find out how the evaluation of internal control system cash receipts at the Hotel Lucky Inn Manado whether it is running effectively or not. The method of analysis used in this study is descriptive analysis is a method of discussion that is describing, describe, compare and explain a data with other data that become benchmarks in this study that is using Mulyadi theory so that it can be drawn conclusions to answer the problem in research studies , and draw conclusions. The results of the research can be seen that the evaluation of internal control system of cash receipt of Hotel Lucky Inn has been effectively seen by fulfilling the elements of internal control. The company's internal control standards are also appropriate.Keywords: Internal Control System, Cash