bluuebunny/crossref_metadata_2025 huggingface dataset:
PENGARUH SISTEM PENGENDALIAN INTERN DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH
Authors: Mokoginta Novtania , Lambey Linda , Pontoh Winston
Published: October 2019

Application of Internal Control System and Regional Financial Accounting System in management of local government financial statements is a very important thing. This financial statements of local governments must meet the following characteristics : relevant, reliable, comparable, and understandable.  The purpose this study to examine the influence of the Internal Control System,Regional Financial Accounting System on the quality of goverment financial statements. The population in this study are all working in BPKAD Bolaang Mongondow Utara.  The sample in this study is the staff / employees of the financial part of the respondents were 30 respondents. The samples were selected by using a purposive samplingmethod. Data was collected by distributing questionnaires to the respondents directly concerned. Technical analysis of the data used is multiple regression with SPSS 22. The result showed that : the Internal Control System has a significant effect on the quality of government financial statements and the Regional Financial Accounting System has a positive significant effect on the quality of goverment financial statements.Keywords : Internal Control system, Regional finsncisl accaounting system, quality of goverment financial statements.
ANALISIS PENGAKUAN, PENGUKURAN, DAN PENGUNGKAPAN PENDAPATAN MENURUT SAK ETAP PADA PT. METTA KARUNA JAYA
Authors: Manegeng Peggy Natasia , Sondakh Jullie J. , Pusung Rudy J.
Published: October 2019

The goal with every company is trying to gain the advantage or profit which is the maximum. Income the main of its trade comes from the sale of the goods so that the account of sales is used instead of the account of income. Problems main for income is a defining moment was this recognation of income. On the principles of recognation of income, generally income is recognized at the time be realized or can be realized and produced. Not just a matter of recognation, but also concerning the measurement and disclosure income. When entering the income in the report, the financial not correspond with the standard that applies, then there would be a mistake information for the internal and external company. This research aims at knowing of correspondence recognation, measurement, and disclosure income according to Standard Accounting Financial Entities Without Accountability Public on PT. Metta Karuna Jaya. The method of research that use is descriptive kualitatif with the use of data primary and data secondary. The result of the research show that the revenue stream PT. Metta Karuna Jaya comes from the sale of goods, the company’s recognizes revenue in accordance with the SAK ETAP based on accrual basis, measuring income in accordance with the fair value that can be accepted, and disclose revenue in accordance SAK ETAP in the report profit loss company.Keywords : revenue, recognation, measurement, disclosure, SAK ETAP
EVALUASI PENERAPAN PSAK 30 TENTANG SEWA PEMBIAYAAN KONSUMEN PADA ASTRA CREDIT COMPANIES (ACC) DI MANADO
Authors: Gani Fajriah , Ilat Ventje , Tirayoh Victorina Z.
Published: October 2019

The emergence of leasing agency is  an attractive for enterpreneurs Because today they tend to use cash rupiah fund for operational, activites of the company. Through leasing they could obtain funds to finance the purchase of capital goods with a repayment period of between three to five years or more. The object of this research is  Astra Credit Companise which is the largest auto finance company in Indonesia. The purpose of this research is to analyze the accounting treatment of leasing and reporting on Astra Credit Companaise in Manado. The method used is descriptive method, to identify the data that is used in connection with the assets that will be in the leasing of vehicles, identify the system of recording and reporting of leasing transactions, evaluating the advantages / disadvantages  in accounting for leasing transactions and reporting of leasing transactions, as well as draw conclusions. The results of the research can be in the know that leasing has several types and classifications as well as the criteria for determining the accounting system. The accounting treatment and reporting of leasing transactions on Astra Credit Companaise using leasse capital system where the lease can be transferred ownership at the end of the lease term. Based Recording aspect, reporting and disclosure, the accounting treatment of leasing at Astra Credit Companaise in accordance with SFAS applicabl.Keywords : Application of consumer finance lease, PSAK No.30
ANALISIS KONTRIBUSI DAN PELAPORAN PAJAK HOTEL DAN PAJAK AIR TANAH TERHADAP PENDAPATAN ASLI DAERAH KOTA MANADO
Authors: Ruung Novianti Valentin , Ilat Ventje , Wokas Heince R. N.
Published: October 2019

The Indonesian government imposed a policy of regional autonomy with the aim to facilitate local governments regulate local affairs indenpently.  Manado city is one of the areas that implement decentralization policy and requires a lot of funds to finance regional development. The biggest potential possessed Manado city in the financingof regional expenditures derived from local taxes and are expected to ptovide the largest contribution in PAD. This study aims to determain the amount of contribions hotel tax and groundwater tax and to analyze hotel tax and groundwater tax  the city of Manado. Methods of data analysis in this research is descriptive analysis. Based on the analysis the average  contrition colletion hotel and  groundwater tax city parking tax is lack and for hotel tax and groundwater tax reporting mechanism are alredy well underway.Keywords : contribution, reporting, hotel tax, groundwater tax
ANALISIS PERENCANAAN DAN PENGANGGARAN UNTUK ANGGARAN PENDAPATAN DAN BELANJA DAERAH PADA BADAN KEUANGAN KABUPATEN KEPULAUAN SANGIHE TAHUN ANGGARAN 2015
Authors: Barbakem Dealice Ivana , Tinangon Jantje J. , Sabijono Harijanto
Published: October 2019

Planning and budgeting is a part which cannot be seperated from the proccess of government financial management. Need for integrity against a schedule of planning and budgeting Anggaran Pendapatan dan Belanja Daerah (APBD), linkages planning document that one against the other, as well as effective and efficient local government solutions to constrains in the planning and budgeting of the previous fiscal year APBD to be implemented in the next fiscal year. Badan Keuangan Kabupaten Kepulauan Sangihe is a functional government part that has the task of carrying out the affairs of local governance best on the principle of autonomy and helper task in the areas of income, asset and financial management areas, so that the operations of the system of government financial arrangements in particular regions can be run well. The purpose of this research was to determine whether the proccess of planning and budgeting for Anggaran Pendapatan dan Belanja Daerah (APBD) on Badan Keuangan Kabupaten Sangihe fiscal year 2015 is in compliance with Permendagri Nomor 13 Tahun 2006.This research uses descriptive research method. The research results showed of 14 steps, 1 of which shows the time and discrepancy functions according to Permendagri Nomor 13 Tahun 2006.    Keywords : Planning, Budgeting, Regional Expenditure
PENGARUH KAPASITAS SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH (BPKAD) KOTA MANADO
Authors: Manimpurung Rivaldy , Kalangi Lintje , Gerungai Natalia
Published: October 2019

The quality of government financial reporting is a normative prerequisite for the preparation of financial statements so that the resulting accounting information can be beneficial to users of financial statements. This is the aim of recognizing the effect of human resources and organizational commitment toward the quality of regional financial reports in BPKAD in Manado. The data collected through questionnaire distributions to 64 respondents were financial managers at BPKAD in Manado City. The data were analyzed using multiple linear regression analysis method with SPSS 17 program. The results showed that SDM Capacity has no positive effect on LKPD Quality and Organization Commitment positively and significantly affect the quality of Local Government Financial Reporting at BPKAD in Manado City.Keywords: Human Resource Capacity, Organizational Commitment, Quality of Financial Statement.
ANALISIS BIAYA PERSEDIAAN BAHAN BAKU IKAN DAN PERHITUNGAN ECONOMIC ORDER QUANTITY (EOQ) PADA RUMAH MAKAN IKAN BAKAR KINAMANG
Authors: Wijaya Melinda Miranda , Saerang David P. E. , Kalalo Meily Y. B.
Published: October 2019

The cost of raw material inventory is a sacrifice of economic resources, measured in units of money, which have occurred or are likely to occur for raw material inventory, consisting of purchase costs, storage costs, and inventory shortage. This study aims to determine (1) Total Inventory Cost (TIC) based on RM policy. Kinamang Fuel Fish and Economic Order Quantity (EOQ) method during 2017 (2) Frequency of ordering of efficient fish raw material during 2017 (3) Quantity of safety stock and when to reorder point of raw materials fish in RM. Ikan Bakar Kinamang during 2017. This research is a descriptive research with qualitative approach. And use case study method. The result of the research shows that the Cost of Fish Raw Material Supplies at Kinamang Fuel Fish Restaurant is still not economical because the purchase (order) is only based on the previous sales estimate, and does not take into account economically the expenses incurred for the purchase and storage of fish raw materials the. Precisely with the calculation of Economic Order Quantity (EOQ), the cost of raw materials inventory of fish is much less, and can determine properly and correctly about the safety stock (safety stock), and reorder (reorder point).Keywords: Inventory Cost, EOQ, Frequency, Safety Stock, ROP
ANALISIS PENERAPAN OPERATING LEASE BERDASARKAN PSAK. NO 30 PADA PT. YOSEPHA MANOKWARI
Authors: Jones Tifani , Pangemanan Sifrid S. , Tangkuman Steven J.
Published: October 2019

PT. Yosepha is a company engaged in the services of contractors and suppliers who also have additional business to support the company and increase profits are rental of fixed assets. Type of lease applied by PT. Yosepha is an operating lease. Operating lease is an ordinary lease, whereby at the end of the lease term there is no option rights for the lessee or heavy equipment leased to remain owned by PT.Yosepha. In the lease activities conducted by PT.Yosepha must comply with the applicable accounting standards set out in statement of financial accounting standards number 30, because it is very impact on the financial statements generated by PT.Yosepha. The purpose of this study is to determine whether the application of lease accounting on PT.Yosepha has been in accordance with the statement of financial accounting standards number 30 and how the effect on the financial statements. The method used in this research is descriptive study. The result of the research is where PT.Yosepha has not totally applied lease accounting in this case that is operating lease in accordance with statement of financial accounting standards number 30  because there is a mistake in the disclosure and reporting so that the resulting financial statements are not clear so that it is not in accordance with applicable standardsKeywords: Operating Lease, Statement of Financial Accounting Standards Number 30, Financial Statement
ANALISIS PENERIMAAN PAJAK HOTEL PADA KANTOR BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA MANADO
Authors: Lestari Indah Diah , Manossoh Hendrik , Afandy Dhullo
Published: October 2019

Hotel tax is a local tax imposed under the law number 28 of 2009 on local taxes and user charges. The guidelines for the management of regional finances and procedures for the implementation of regional revenue managed by the treasurer of revenue has been regulated in the Minister of Home Affairs Regulation number 59 at 2007 article 89. The purpose of this study to analyze the adequacy of the Tax Admission System and Procedure At the Office of Manado Regional Tax and Retribution Agency. The method used is descriptive analysis. Data were obtained through field studies. The result of this research is the Implementation of Hotel Tax Admission System and Procedure at the Office of Regional Tax and Retribution Manado City has been suitable with the applicable regulations from the Minister of Home Affairs Regulation number 59 at 2007 includes the related functions and documents used as well as the division of tasks and responsibilities. So it is expected that in the next year the Manado Regional Tax and Retribution Board may renew the Regulation of the Minister of Home Affairs or the applicable local government regulation concerning the System and Procedure of Revenue of Original Revenue, especially for the Hotel Tax to be better and effective.Keywords: Hotel Tax Reception, Local Tax, Tax Admission System
PENGARUH ARUS KAS OPERASI DAN PERTUMBUHAN PENJUALAN TERHADAP HARGA SAHAM PADA PERUSAHAAN INDEKS LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN (2012-2016)
Authors: Kumayas Natalia Debora , Pangemanan Sifrid , Alexander Stanly
Published: October 2019

This research aims to examine the influence the effect of revenue and growth of the company on stock prices on LQ45 listed on Indonesia Stock Exchange 2012-2016. The population used in this study is the LQ45 company index listed on the Indonesia Stock Exchange 2012-2016. Method of sampling by purposive sampling according to predetermined criteria. The number of samples collected by 6 companies. Research data is secondary data obtained from Indonesia stock exchange (BEI) in 2012-2016. The collected data were analyzed using the first data analysis done by classical testing before hypothesis testing. Hypothesis testing in this research is multiple linear regression analysis with t test, f test, and coefficient of determination. The results of this study indicate that the variable cash flow positive and not significant to stock prices. This shows that the operation does not affect the high stock prices. While the growth of positive and significant sales to stock prices. This suggests that sales growth is driving high stock prices low.keywords: Operating cash flow, sales growth, stock price
PENGARUH PENGGUNAAN TEKNOLOGI INFORMASI DAN KEAHLIAN PEMAKAI TERHADAP KUALITAS INFORMASI AKUNTANSI (STUDI EMPIRIS PADA PEMERINTAH KABUPATEN MINAHASA SELATAN)
Authors: Jansen Cornelia Ferny , Morasa Jenny , Wangkar Anneke
Published: October 2019

Information is the result of data processing that gives meaning and benefit. Thus, information systems have an important role in relation to the quality of accounting information. The growing information system used then the resulting information will be better and will provide various facilities on the activities of government agencies in order to improve the quality of accounting information. This study aims to determine how the influence of the use of information technology and user expertise on the quality of accounting information. The sample in this research consist of 30 SKPD in South Minahasa Regency. Data analysis technique used is multiple linear regression analysis. The results showed that the use of information technology has a significant positive effect on the quality of accounting information as well as the expertise of users who have a significant positive effect on the quality of accounting information.Keywords : Information, Information Technology, User Expertise, Quality Accounting Information
ANALISIS PENDETEKSIAN FINANCIAL STATEMENT FRAUD DENGAN PENDEKATAN MODEL BENEISH PADA PERUSAHAAN BUMN
Authors: . Hantono
Published: October 2019

This study aims to detect the possibility of fraud on BUMN companies listing on the Indonesia Stock Exchange 2012-2016 by using eight of Beneish's Model.The object of this study is all BUMN companies listing on the Indonesia Stock Exchange which publishes audited financial statements for fiscal year 2012 - 2016, which amounted to 20 (twenty) companies. The sampling technique is by using purposive sampling method where the sample is determined based on certain criteria determined by the researcher and has limitations in terms of generalization. The sample of research is 50 (fifty companies) Data collection method using documentation method Data analysis technique used is descriptive quantitative analysis using Beneish Ratio Index Variable in this research is Days' Sales In Receivables Index (DSRI), Gross Margin Index ( GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), and Total Accruals To Total Assets Index (TATA)) Based on the eight models of Beneish's Model, the Days' Sales In Receivables Index (DSRI), Gross Margin Index GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), and Total Accruals To Total Assets Index (TATA) have no effect on fraud.Keywords:   financial statement, fraud, Beneish’s Model
ANALISIS PERHITUNGAN PENYUSUTAN AKTIVA TETAP MENURUT STANDAR AKUNTANSI KEUANGAN DAN PERATURAN PERPAJAKAN PADA CV. SAMIA SEJAHTERA
Authors: Pesak Faneisya , Sabijono Harijanto , Gerungai Natalia
Published: October 2019

In calculating depreciation of fixed assets may use depreciation method in accordance with financial accounting standards and tax regulations. Differences in recognition of depreciation expense will result in fiscal correction. The purpose of this study was conducted to find out how the application depreciations of methods of fixed assets according to tax regulations and financial accounting standards, as well as the impact of comparative calculations. The analytical method used is descriptive analysis method. The results show that the company has calculated depreciation expense in accordance with financial accounting standards, but there are still errors in the calculation of depreciation, and the company itself has not done the calculations in accordance with tax regulations. Any difference in depreciation expense according to financial accounting standards and tax laws will result in a positive fiscal correction resulting in the reduction of costs recognized in the commercial income statement. With the reduction of the recognition of these costs can have an impact on the addition of Income Tax (PPh). Value of PPh CV. Samia Sejahtera 2017 Rp18.323.750,00 while the value of PPh CV. Samia Sejahtera by fiscal Rp28.940.000,00 so there is a difference of Rp10.616.250,00.Keywords : Depreciation, Fixed Assets.
ANALISIS ATAS PENERAPAN PAJAK PENGHASILAN PASAL 22 (PENGADAAN BARANG) PADA PT. DANA TABUNGAN DAN ASURANSI PEGAWAI NEGERI (PERSERO) KANTOR CABANG MANADO
Authors: Bawon Wulandari Safitri , Tinangon Jantje J. , Tangkuman Steven
Published: October 2019

This study aims to determine the application of Income Tax Article 22 to Companies Savings Funds and Insurance of Employee Staff Manado Branch Office and find out whether the application has been in accordance with Regulation of the Minister of Finance No. 34 / PMK.010 / 2017. The type of research used is qualitative research using descriptive analysis technique. The results showed that the calculation used a tariff of 1.5% and paid using electronic SSP to the perception bank appointed by the Minister of Finance. And reporting is done using manual SPT and report it to Tax Office. The calculation, deposits, and reporting of Income Tax Article 22 is not fully in accordance with Regulation of the Minister of Finance No. 34 / PMK.010 / 2017 due to negligence in accounting that resulted in overpayment, and from the company does not issue Tax Assessment Letter More Pay (SKPLB) for SPT correction. Keywords : income tax, procurement, calculation, deposits, reporting
PENGGUNAAN INFORMASI FINANSIAL DALAM MENGUKUR KINERJA ORGANISASI SEKTOR PUBLIK (STUDI PADA PUSKESMAS BAHU)
Authors: Tambariki Brayel Topan , Karamoy Herman , Tangkuman Steven J.
Published: October 2019

To succeed national development there are many aspects that must be considered. One of the most influential elements in national development is the budgetary. Budgetary issue is an important aspect, because it is one of the most vulnerable to fraud. Therefore, supervision of budget management should be held. In budgetary management, budget must fulfill three aspect of value for money, which are effectiveness, efficiency and economics. The State of Indonesia has many public sector organizations in various sectors. One of them is the organization in the health sector. Public sector organizations in the health sector are also important public sector organizations in national development, because they involve the interests of people's lives. In addition health is also one of the indicators in national development. Therefore, budget management in public sector organizations such as Puskesmas should be monitored for its performance, whether it is efficient, effective and economical. The purpose of this study is to determine the performance of Puskesmas Bahu based on the use of financial. This study used descriptive qualitative method. The results showed that financial information by measuring the level of economic, the level of efficiency and the level of effectiveness performance at the Puskesmas Bahu period 2014-2016 already fulfill the the aspect of value for money, which  economical, efficient and effective.Keywords : Performance Measurement, Value For Money, Economic, Efficiency, Effectiveness
EVALUASI PERLAKUAN AKUNTANSI TABUNGAN HAJI PADA PT. BANK RAKYAT INDONESIA (PERSERO) Tbk KANTOR CABANG SOASIO KOTA TIDORE KEPULAUAN
Authors: Nur Santi Ali M. , Pangemanan Sifrid S. , Gamaliel Hendrik
Published: October 2019

Hajj savings is the product issued savings bank to help communities or clients wishing to the annual haj pilgrimage .This study aims to evaluation accounting treatment savings haji he would do to PT. Bank rakyat indonesia (Persero) Tbk Soasio Branch Ooffices Tidore city. The method of analysis that is the method used descriptive with a kind of qualitative research was conducted. The results of the study obtained that the mechanisms of accounting treatment (recognition, measurement and disclosure) savings over the cancellation of hajj pilgrimage before and after customers listed as a candidate hajj pilgrims in the ministry of religious affairs and also the mechanism of accounting treatment hajj over saving hajj after the cancellation of registration are already in accordance with Generally Accepted Accounting Principle.Keywords : Evaluation, Accounting Treatment, Hajj Saving
ANALISIS PENERAPAN AKUNTANSI PERSEDIAAN PADA BADAN KEPEGAWAIAN DAN PENGEMBANGAN SUMBER DAYA MANUSIA KABUPATEN MINAHASA
Authors: Waworega Aprillinda Angie , Manossoh Hendrik , Tangkuman Steven J.
Published: October 2019

Human Resources and Human Resource Development Agency of Minahasa Regency is a supporting element of the Bupati's duties, led by the Head of the Agency, which is located below and the responsibility to the Regent through the Regional Secretary. Inventories are current assets in the form of goods or equipment to support activities operations of the government and the stuff that meant to be sold and / or delivered into service to the public. The purpose of this study is to know whether the implementation of inventory accounting applied to Human Resources Agency and Human Resource Development of Minahasa Regency is in accordance with Statement of Government Accounting Standard Number 05 (PSAP 05). The method used is interview and literature study. The methotds analysis data is used descriptive qualitative. The results of this study indicate that inventory accounting at Human Resources Agency and Human Resource Development of Minahasa Regency is mostly appropriate. However, inventory recognition with load approach has not used the accrual basis.Keywords: Government Accounting, Inventory Accounting, PSAP No.05.
ANALISIS PENERAPAN AKUNTANSI PERPAJAKAN TERHADAP DEPRESIASI ASET SEWA GUNA USAHA DENGAN HAK OPSI DITINJAU DARI SUDUT PANDANG PENYEWA PADA PT. SINAR CIPTA PERSADA SEJATI
Authors: Toweula Azarya Anugrah , Tinangon Jantje J. , Kalalo Meily
Published: October 2019

A lease is a financing activity in the form of the provision of capital goods either under a lease with a finance lease or an operating lease for use by the lessee for a specified period of time on a periodic basis. Lease do it by PT. Sinar Cipta Persada Sejati is lease with Capital Lease method. At the end of lease period, the company has authorities to buy lease asset. The purpose of this research is to know how the implementation of tax accounting to capital lease asset depreciation at PT. Sinar Cipta Persada Sejati as Lessee. This research use descriptive comparative method. The results of this research has proven that transaction of capital lease do it by PT. Sinar Cipta Persada Sejati has not applicable with tax rules, in depreciation problem the company only applied the commercial accounting rules, that is depreciation starts when the company get the capital lease asset and the basic of depreciation is the cost of the asset. The difference of commercial accounting anda tax accounting will be a fiscal correction of income taxes.Keywords: Tax Accounting, Lease, Capital Lease
ANALISIS EFEKTIVITAS PENGGUNAAN ANGGARAN SEBAGAI ALAT PENGENDALIAN BELANJA LANGSUNG PADA BIRO HUKUM PROVINSI SULAWESI UTARA
Authors: Bumulo Rahmawaty M. , Lambey Linda , Mawikere Lidia M.
Published: October 2019

Budget has an important role any organization both government and private organizations. Budget is a guideline for the actions that will be implemented by the government. It includes the transfers of expenditure and financing plans that measured in Rupiah. Those are arranged systematically in accordance to a certain classification over one period. Budget preparation should be planned in advance so that the programs and activities targeted by the organization can be achieved. This study was conducted with the aim to find out how the budget is made, how the effectiveness of budget use is as a means of controlling direct expenditure, what factors influence the budget absorption mismatch in the North Sulawesi Provincial Legal Bureau in 2015-2017.The analytical method used is descriptive analysis. The results of the research for budget preparation are in accordance with the applicable regulations, that the effectiveness level from the year 2015 to 2017 as a whole is in the effective category. By the year of 2015 the effectiveness of the direct expenditure budget utilization is at 96.33% (effective), which has the lowest budget absorption compared to the year 2016-2017. By the year of 2016 the effectiveness of the direct budget utilization is at 99.76% (effective), and by the year2017 the level of effectiveness is 99.70% (effective). Budget absorption mismatches occur because of budget savings the residual value of spending, the difference in market prices from the prices already budgeted by the Sulawesi Provincial Legal Bureau.Keywords: Budgets, Effectiveness, Direct Expenditure
ANALISIS PENERAPAN SISTEM PENGENDALIAN INTERNAL PEMBERIAN KREDIT USAHA KECIL MENENGAH PADA PT. BANK TABUNGAN NEGARA CABANG TERNATE
Authors: Primagama Mulyati , Nangoi Grace B. , Runtu Treesje
Published: October 2019

In granting loans bank has a risk of bad credit. Internal control is the methods used to coordinate a company to achieve the corporate goals which include organizational structure division of authority, established procedures, and healthy practices. this is done to minimize the risk of bad credit. Banks must be able to detect bad loans first so as not to cause bank losses. The direction of this research is to find out the application of internal control based on credit at PT. Bank Tabungan Negara Ternate. The research method used in this research is a qualitative method. The results of research related to the internal receivable control system has been carried out well in accordance with the elements of internal control of COSO including the control environment, risk assessment, control activities, information and communication, monitoring.Keywords: Internal Control,  Granting Credit
ANALISIS EFEKTIVITAS DAN EFISIENSI PENERIMAAN PAJAK DAERAH PROVINSI SULAWESI UTARA PERIODE 2013-2017
Authors: Talondong Susanti , Morasa Jenny , Tangkuman Steven J.
Published: October 2019

Regional Tax is one of the biggest revenues of the regional government. To optimize local tax revenue, it is necessary to see the effectiveness and efficiency of the regional tax. The objectives of this study are (1) to determine the level of effectiveness of local tax revenues in North Sulawesi Province in 2013-2017 (2) to determine the level of efficiency of local tax revenues in North Sulawesi Province in 2013-2017. This research was carried out at the Office of the North Sulawesi Province Tax and Retribution Management Agency (BP2RD). The analytical method used in this research is quantitative descriptive analysis. The research results obtained are that local tax revenue from 2013-2017 has the highest variation in revenues in 2017 at 107.65% and the lowest in 2015 amounted to 91.66%. The level of effectiveness and efficiency of local tax revenues in North Sulawesi Province from 2013-2017 is very effective and efficient.Keywords: Local Tax, Effectiveness, Efficient
ANALISIS KONTRIBUSI PAJAK KENDARAAN BERMOTOR TERHADAP PENDAPATAN ASLI DAERAH PROVINSI SULAWESI UTARA PERIODE (2013-2017)
Authors: Assa Pinkan Grace , Manossoh Hendrik , Mawikere Lidia
Published: October 2019

Regional Tax is one component of Regional Original Income which has very good prospects to be developed. Motor vehicle tax is one source of income in the Province. Regional Vehicle Revenue Tax North Sulawesi Province (2013-2017) The method of analysis in this study is a qualitative descriptive analysis method, namely tax revenues, especially motor vehicles in the period (2013-2017) using the contribution ratio. The results of the study explain the small contribution given by motor vehicle tax, and there are still many people who have not been obedient in paying taxes.Keywords: Regional Tax, Motor Vehicle Tax, Contributions, Receipts, Regional Income
KONTRIBUSI PEMUNGUTAN PAJAK OLEH BENDAHARA PENGELUARAN PEMERINTAH TERHADAP PENERIMAAN PAJAK PENGHASILAN PADA KPP PRATAMA MANADO TAHUN 2013-2017
Authors: Padang Elyakim Tande , Sondakh Jullie J. , Mawikere Lidia M.
Published: October 2019

Government Expenditure Treasurer is a party that carries out tax deduction from expenditures originating from State Revenue and Expenditure Budget or Regional Revenue and Expenditure Budget. This study aims to know the contribution of tax collection by the government treasurer of income tax revenues at the KPP Pratama Manado Year 2013-2017. The method of analysis in this research is quantitative associative by using contribution analysis technique. In accordance with the classification table of contribution criteria it can be seen that the rate of tax collection contribution by the Government Treasury is high or strongly contribute to income tax revenue in KPP Pratama Manado Year 2013-2017.Keywords: Contribution of Tax Collection, Tax Receipts
EVALUASI PENGENDALIAN INTERN SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS ATAS PENJUALAN JASA KAMAR PADA BIG FISH HOTEL
Authors: Modim Arif Rahman , Tinangon Jantje J. , Pangerapan Sonny
Published: October 2019

Organizations to achieve sustainable position and possible opportunities requires efficient information systems. The purpose of the study is to evaluate the implementation an internal control in accounting information system cash receipt in Big Fish hotel (Piere Tendean Number. 107-108 Boulevard Manado). This research approach is qualitative descriptive with the type of case study research. Types of data used are primary data and secondary data. Data were collected through a preliminary survey, field research, observation, interviews, and documentation. The result show that accounting informations systems cash receipt at this hotel has been have well internal control. Although there were many problem has found, that there is no a job rotation to maintain employee independence in carrying out their duties, he absence of an internal supervisory unit that can guarantee security and finances, there is no surprising audit to check accurately.Keywords : Accounting Information System, Cash Receipt, Internal Control
ANALISIS PENGELOLAAN DAN KONTRIBUSI PENERIMAAN RETRIBUSI PELAYANAN KESEHATAN TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN MINAHASA UTARA
Authors: Umbas Brigita R. , Nangoi Grace B. , Tirayoh Victorina
Published: October 2019

Health service levies are contributions to forced governments and direct return services can be appointed.This study has the aim of analyzing the management and contribution of receipts of health service fees by using a qualitative approach from secondary data available in the Regional Revenue Service of North Minahasa Regency. From the results of the study it can be seen that the role, structure and development of North Minahasa District Health Service Levy in an effort to increase local revenue by 107% in 2017. In 2014 its contribution was only 1.47% and increased in 2017 to be more effective at 10%Keywords: Regional Original Revenue, Health Service Retribution, Effectiveness and Contribution
ANALISIS PENERAPAN AKUNTANSI LEASING ATAS PEROLEHAN ASET TETAP PADA PT. BANK SULUTGO KANTOR PUSAT
Authors: Manginsela Raynaldi , Saerang David P. E. , Wokas Heince R. N.
Published: October 2019

Leasing activities are an alternative financing to obtain fixed assets in supporting the operational activities of a company. PT. Bank SulutGo is a company engaged in financial services (banking) that chooses leasing as one of the ways to obtain fixed assets.This study aims to find out how the application of leasing accounting to the acquisition for fixed assets at PT. Bank SulutGo Head Office based on PSAK No. 30. The research method used is qualitative descriptive.The results of the research show that leasing transactions conducted by PT. Bank SulutGo is classified as a finance lease which at the end of the lease period there is a transfer of asset ownership to PT. Bank SulutGo. The application of leasing accounting to the acquisition for fixed assets at PT. Bank SulutGo has not been fully implemented under PSAK No. 30 concerning leasing accounting.Keywords: Accounting for Leases, PSAK No. 30, Fixed Assets
ANALISIS PENENTUAN BIAYA PRODUKSI DENGAN MENGGUNAKAN METODE FULL COSTING UNTUK MENENTUKAN HARGA JUAL PADA PT. BLUE OCEAN GRACE INTERNATIONAL
Authors: Budiman Jonathan Julio , Ilat Ventje , Mawikere Lidia M.
Published: October 2019

Company that focusing on creating profits, will definitely makes every effort to maintain the survival of its company. One of the ways to make more profit is to increase the selling price of its product. In carrying out the production process in order to produce a product that has a sale value,manufactures company will issue a variety of costs. These costs are classified into production emelents such as raw material cost,direct labor cost, and overhead factory cost. The purpose of this study is to apply the full costing method in order to set the selling price at the production cost. The analytical method that  used in this study is qualitative with descriptive approach. The result of the study shows that the company in the way of setting the selling price indeed already calculating its production cost, but in calculating the factory overhead cost the company doesn’t include the machine and equipment depreciation costs, component material cost, and insurance cost.
EVALUASI PENERAPAN AKUNTANSI PERSEDIAAN OBAT UNTUK PENENTUAN HARGA POKOK PENJUALAN PADA PT. CEMPAKA INDAH MURNI MANADO
Authors: Sandiri Maissy P. , Ilat Ventje , Pinatik Sherly
Published: October 2019

Inventory is very important for the survival of the company, the company must be able to estimate the amount of inventory it supplies. This study aims to determine evaluation the application of drug inventory accounting for the determination of cost of goods sold at PT. Cempaka Indah Murni Manado which is engaged in the distribution of medicines. The application of drug inventory accounting conducted by PT. Cempaka Indah Murni Manado is suitable but the company does not recognize incoming transfers because the products sold at PT. Cempaka Indah Murni Manado was sent from the head office in Surabaya. The results of the research on the stock accounting report for inventory from January to December most of the items there are differences in selling price and incoming transfers every month. The analytical method used in this study is a qualitative descriptive method and conclusions are drawn from the recording its merchandise inventory is a computerized perpetual method, while for the method of determining the cost of inventory using the FIFO (First In First Out) method.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK BPHTB TERHADAP PENERIMAAN PAJAK DAERAH KOTA MANADO
Authors: Pangemanan Hendrik Ricart , Elim Inggriani , Walandouw Stanley Kho
Published: October 2019

Local Taxes are one source of financing local development a very reliable to support the implementation of regional autonomy. One type of regional tax levied by the City Government is Customs on Acquisition of Land and Building (BPHTB). BPHTB tax is a tax on acquisition of land and / or buildings. This study aims to determine the effectiveness and contribution of BPHTB tax to the revenue of Manado City Local Tax. The research was conducted at the Department of Revenue the city of Manado. Method of analysis used is descriptive quantitative method, namely analyzing the data of the target and realization receipts of  BPHTB Tax in 2011 and 2012 by using the ratio of effectiveness and contribution ratio. The results showed that the rate of effectiveness BPHTB Tax in 2011 has not reached the target, because only reached 70.99% and in 2012 already reached the target with the percentage 116.95% which is included in the criteria is very effective. Within a period of 2 years since transitioned into Local Taxes in 2011, contributing of  BPHTB tax showed a fairly good criterion contribution for Local Tax revenues in 2011 and 2012. In 2011 the percentage its contribution amounting 30.25% and in 2012 increased to 30.72%.
PENERAPAN BIAYA KUALITAS DALAM MENINGKATKAN EFISIENSI PRODUKSI PADA PT. TROPICA COCOPRIMA
Authors: Ratag Nilisye Debora , Saerang David Paul Elia , Mawikere Lidia
Published: October 2019

Competition in the bussines world demanded the company to produce a quality product. In the improvement of quality itself raises the cost called quality cost. The purpose of this study is to know the applying of quality cost in increasing the efficiency production of PT. Tropica Cocoprima. Cost elements quality in general there are four but quality cost at PT. Tropica Cocoprima has three cost elements quality namely; cost of prevention, cost of appraisal, internal failure cost, while the cost of failure is not found on the external company. The biggest quality cost accur in 2011 amounting to Rp. 3.070.883.790,00 or 6,81% from total actual sale. The result show that estimate obtained with the addition cost on cost categories prevention, quality cost decreased amounting to Rp. 2.770.496.414,00 or 2,65% from total actual sale. So, it can be concluded quality cost can improve production efficiency and reduce produce defects.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI PRODUK SPRING BED PADA PT. MASSINDO SINAR PRATAMA
Authors: Taroreh Eric Joseph , Tinangon Jantje J. , Elim Inggriani
Published: October 2019

Determination of the cost of production is an important problem in a manufacturing company where the activity is to process the raw materials into finished materials subsequently sold to consumers for a profit. Cost of production is the cost of production which has applied to all finished products are being manufactured during a certain period. This study aims to determine the calculation of the cost of production at PT. Massindo Sinar Pratama. Analyses were performed using the descriptive method in qualitative to be a method to collect data, compiled, interpreted, and analyzed so as to provide an overview of the state of the subject and the object under study is based on facts. From these results it can be seen in the production process of spring, charging based on the type and size of production resulting in a period of one month. With the charge of direct materials, direct labor costs and factory overhead costs. Direct materials used include; Foam, Cloth spring, Spriral iron, wood, and plastic legs. The imposition of direct labor costs based on rates of production units produced. Imposition of factory overhead costs to products based on the overhead costs are determined upfront.
ANALISIS PERHITUNGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 PADA PT INTRACO PENTA PRIMA SERVIS (IPPS)
Authors: Padja Aditya Rachman , Tinangon Jantje J. , Tirayoh Victorina Z.
Published: October 2019

Income Tax Article 21 is Tax withheld by others on income in the form of salaries, wages, honoraria, allowances, and other payments by the name and in any form in connection with employment, services, or activities undertaken by individual taxpayers in the country. On this basis, the Office of Government Agencies that hire or permanent employee is obliged to withhold, deposit, and report of Income Tax Article 21 on income received by employees every month through the Tax return period. This research was conducted in PT Intraco Penta Prima Servis (IPPS), The purpose of this research was conducted is to determine whether the calculation, remittance, and Article 21 of the Income Tax Reporting at PT Intraco Penta Prima Services (IPPS) if it is in accordance with Law No.36 Year 2008 on Income Tax. This study used descriptive research methods, and data collection technique used is the technique of interview, and documentation. The results of this study indicate that the application of the calculation, remittance, and Article 21 of the Income Tax Reporting by PT Intraco Penta Prima Services (IPPS) in accordance with Act 36 of 2008 on Income Tax, and is also expected that the tax authorities should provide more socialization of Income Tax Article 21 taxpayers, especially acting as a cutter or a tax collector that does not happen anymore mistakes in calculations.
ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 23 PADA PT. HASJRAT MULTIFINANCE, MANADO
Authors: Rampengan Rachel Romilda , Saerang David Paul Elia , Elim Inggriani
Published: October 2019

Income Tax Article 23 ( article 23 ) , set cutting taxes imposed on income taxpayer in the country or Permanent Establishment (PE ) derived from the capital , the delivery of services , or implementation of activities other than those of Article 21 Income Tax withheld.This study aims to determine the calculation as well as the accounting treatment of income tax article 23 and to know the tax reporting has been carried out by PT . Hasjrat Multifinance , Manado whether in accordance with applicable regulations . Object of this study was taken at. Hasjrat Multifinance , Manado using qualitative descriptive analysis method . From the results of this study concluded that PT . Hasjrat Multifinance , Manado has done the calculation and reporting of article 23 are right that is in accordance with the provisions . To deposit no later than the 10th of the next month while reporting not later than 20 days after the tax period ends .
ANALISIS PERLAKUAN AKUNTANSI ASET TETAP PADA PT. MASSINDO SINAR PRATAMA MANADO
Authors: Noe Nurjana , Tinangon Jantje , Elim Inggriani
Published: October 2019

The rapid implementation of development in various industry sectors, supported by advances in technology and the globalization of international markets will have an impact on the onset of intense competition among enterprises, especially those engaged in the industry. PT. Massindo Sinar Pratama is a private company which is in Manado, North Sulawesi engaged in manufacturing. To be able to support and facilitate the operations of the company's fixed assets required. The role of fixed asset accounting is required by the decision. The purpose of this study was to assess the extent to which the company has applied the theory in accordance with Statement of Financial Accounting Standards (SFAS) no. 16. This study used a descriptive - comparative method of analysis. In this study only focused on fixed assets engines. The results showed that the recognition, measurement, after the acquisition of fixed assets expenses, depreciation of fixed assets and fixed asset presentation, PT. Massindo Sinar Pratama Manado applying accounting policies that have led to to the Statement of Financial Accounting Standards (SFAS) No. 16
MENGAPA PERUSAHAAN MEMBAYAR DIVIDEN?
Authors: Budiarso Novi S
Published: October 2019

Dividend decisions, as determined by a firm’s dividend policy, are a type of financing decisions that affects the amount of earnings that a firm distributes to shareholders versus the amount of retains and reinvests. This paper examine the determinats of dividend payout of firms listed on Indonesian stock exchanges. Different variables related to the firms operations;  profitability, firm size, leverage and liquidity was analyzed on the dividend payouts of the firm. Using of 230 sample firms over the period 2010 to 2011, this study try to explore the dividend policy.  Regression logistic binary was applied to analysis the research questions.Results Show  that profitability, and firm size have significant relationship  with the  dividend  payout of the company, while leverage and liquidity have insignificant relationship with dividend payout. This indicate that in Indonesian stock exchange firm pay dividend based on their profit, the larger the firm the willing the firm to pay dividend.
ANALISIS PENGARUH SOSIALISASI PERPAJAKAN, KUALITAS PELAYANAN FISKUS DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA MANADO
Authors: Setiyoningrum Ayu Try , Tinangon Jantje , Wokas Heince R.N
Published: October 2019

This study aims to analyze the influence of tax audit against the compliance level of corporate taxpayer to fulfilling the taxation obligations in KPP Pratama Manado(Manado Small Tax Office). The analysis method used in this research is descriptive to describe the influence of tax audit against the compliance level of corporate taxpayer to fulfilling the taxation obligations in KPP Pratama Manado. Based on the partial research results note that taxation has an influence on the socialization of individual taxpayer compliance, quality of service tax authorities have no effect on an individual taxpayer compliance and tax penalties have no effect on an individual taxpayer compliance. While based on research results simultaneously, socialization taxation, quality of service tax authorities and tax penalties as independent variables jointly affect the individual taxpayer compliance. Suggestions for KPP Pratama Manado is tax officials should be more active in conducting counseling and socialization taxes, behave professionally to serve taxpayers and improve tax penalties for taxpayers who do not comply.