bluuebunny/crossref_metadata_2025 huggingface dataset:
ANALISIS LAPORAN KEUANGAN DALAM MENILAI KINERJA KEUANGAN PERUSAHAAN PADA BANK PERKREDITAN RAKYAT (BPR) DANA RAYA MANADO
Authors: Rabuisa Wilna Feronika , Runtu Treesje , Wokas Heince R. N.
Published: October 2019

In the world of banking, finance is very influential on the continuity of the activities of a banking as well as any individual in the banking it. In a company also required an analysis of financial statements to determine the company's ability to overcome the company's financial problems as well as decision making fast and precise. The formulation of the problem in this research is how the financial performance of Rural Banks (BPR) Dana Raya Manado period 2014-2016. The purpose of research is to know the financial performance of Rural Banks (BPR) Dana Raya Manado period 2014-2016. Data analysis technique used in this study by using bank financial ratios. Based on the results of research on the financial ratios of corporate banks are still experiencing fluctuations. Assessment of the Liquidity of Rural Banks Manado Funds Fund is still able to pay its financial obligations. Assessment of Solvency The Bank has adequate capital. Assessment of the company's profitability still has an increased profit.Keywords : Financial Statement, Financial Ratios, Profitabilitas, Rentabilitas
ANALISIS REALISASI ANGGARAN UNTUK MENILAI EFEKTIVITAS DAN EFISIENSI KINERJA PEMERINTAH DI DINAS PERTANIAN DAN PETERNAKAN PROVINSI SULAWESI UTARA
Authors: Waney Cindy Kareima , Saerang David P. E. , Alexander Stanley W.
Published: October 2019

Good governance is an eminent issue in the management of government administration today. The implementation of local government  can not be separated from the use and utilization of budget and regional income. And every year it is always the local goverment preparing a budget plan or called regional income and expenditure budgets . The purpose of  this study analyzed the budget realization report to assess the effectineness and efficiency od government performance in aggriculture and livestock servive of North Sulawesi Province period 2012-2014. Data analysis method used is data analysis calculation of effectiveness and efficiency. Level or criteria of effectiveness of expenditure budget in agriculture and livestock service of North Sulawesi Province 2012-2014 vary for effevtive use the budget is quite effective in 2012 and 2013-2014 effective budget usage. So overall from 2012-2014, the level of effectiveness of agriculture and livestock expenditure budget of North Sulawesi Province experienced an effective increase. In the implementation of  agriculture and livestock expenditure budget  of the province of North Sulawesi in 2012-2014, already well processed and very efficient. Implementation of the 2012-2014 budget is categorized as very efficient because the efficiency level below 60%.Keywords : efficiency, effeectiveness, budget
ANALISIS EFEKTIVITAS PENJAMINAN KREDIT USAHA RAKYAT PADA PERUM JAMKRINDO KANTOR CABANG MANADO
Authors: Umboh Timoty Erlan Kenny , Nangoi Grace B. , Wokas Heince R. N.
Published: October 2019

Improving the performance of UMKM is faced by various obstacles and challenges on the competition. Lack of capital owned by UMKM entrepreneurs is a challenges at this time.  UMKM entrepreneurs are difficult to obtain loan capital because they don't have enough assets to complete the requirements of bank loans. To solve this problem, the government issued a policy credit program for UMKM with loans named People Business Credit Programs. This study aims to observe the Effectiveness of Credit Guarantee Effort of Public Enterprises at General Company Credit Guarantee Indonesia (Jamkrindo) Manado Branch Office. This research was conducted in Manado City with data taken from Public Credit Guarantee Company of Indonesia (Jamkrindo) Manado Branch Office using Qualitative research method and research method used by interview. The results of this study show that the Effectiveness Credit Guarantee Effectiveness Criteria in Manado has been running Effectively with the Effectiveness criteria in 2015 is 94.02% then in 2016 reached 95.87% and in 2017 reached 93.93%.Keywords : Effectiveness, Credit Guarantee, People Business Credits, UMKM
ANALISIS PENERAPAN IMBALAN PASCAKERJA PADA KARYAWAN PT. MOY VERONIKA
Authors: . Monalisa , Runtu Treesje , Lambey Robert
Published: October 2019

Employee Benefits consist of short-term benefit, long-term benefit, post-employment benefit and severance pay. Regarding the ease and also the economic safety of the employee, company is obligated to prepare and allocate the post-employment benefit and also declare their will to pay at the end of the employee’s work. This research aims to analyze the implementation of post-employment benefit on the employees of PT. Moy Veronika based on PSAK 24 and UUK No. 13 Tahun 2003. The method used in this research is qualitative descriptive research method. The result of this research shows that the implementation of the post-employment benefit by PT. Moy Veronika hasn’t been in accordance with PSAK 24, in which the factor that caused the absence of recording of the post-employment benefit transaction is owner’s ignorance in reserving the post-employment benefit due to the their kinship with the employees and the implementation of distributing the post-employment benefit in PT. Moy Veronika is already in accordance with UUK No. 13 Tahun 2003, in which the termination of work occurs due to 1) Resignation; 2) Death; 3) Pension; 4) Prolonged illness/disability, the company has fulfilled its obligation in distributing the postemployment benefit.Keyword : post-employment benefit
PENGARUH MOTIVASI INTRINSIK, KOMPETENSI AUDITOR DAN KEPUASAN KERJA TERHADAP KINERJA AUDITOR EKSTERNAL (SURVEI PADA AUDITOR BPK-RI PERWAKILAN PROVINSI SULAWESI UTARA)
Authors: Neghe Iriany , Sondakh Jullie , Kalalo Meily
Published: October 2019

Auditor’s performance is an important thing in order to reflect the quality of work done by auditor in conducting the examination of financial statements objectively. This research is aimed to determine the influence of intrinsic motivation, competence of auditor and job satisfaction on external auditor’s performance. Sample on this research are auditors that work in Indonesia’s Supreme Audit Institution Representative of North Sulawesi Province. The data in this research is primary data that collected by using questionnaires given to auditors. The method of analysis that used to test the hypothesis is multiple regression analysis using SPSS version 23. The result showed that intrinsic motivation has a positive effect on external auditor’s performance, auditor’s competence has a positive effect on external auditor’s performace, job satisfaction has a positive effect on external auditor’s performance. Beside that, intrinsic motivation, auditor’s competence and job satisfaction simultaneously effect the external auditor’s performance.  Keywords: Intrinsic Motivation, Auditor’s competence, Job Satisfaction, External Auditor Performance.
ANALISIS NON VALUE ADDED ACTIVITY MELALUI PENERAPAN ACTIVITY BASED MANAGEMENT UNTUK MENINGKATKAN EFISIENSI PT. INDOFOOD CBP SUKSES MAKMUR, Tbk CABANG BITUNG
Authors: Kutika Reika Fichristika , Saerang David P. E. , Gerungai Natalia Y. T.
Published: October 2019

Nowadays, the changes that occur in the business environment creates competitiveness between companies in terms of seizing the market. For these companies, one of the way to achieve excellence is by being constantly focused on improving their processes and activities, paying attention to quality, flexibility and cost efficiency. Along with the competition of manufacturing companies that occur these days, PT. Indofood CBP Sukses Makmur, Tbk Bitung Branch must be able to manage its activities effectively and efficiently in order to achieve competitive advantage. Ergo, what companies need to do to improve its efficiency is by managing the activities that occur without reducing the quality of their products provided to customers. This study aims to find out how the application of activity based management at PT. Indofood CBP Sukses Makmur, Tbk Bitung Branch and how non value added activity can improve the efficiency of the company. The data analyze used descriptive analysis with qualitative approach and activity based management method. Based on the research, it is indicated that some non value-added activities are still going on, and by applying the activity-based management method, there is no added-value by the company’s reduction cost. By using activity-based management method, the total overhead cost of the factory is reduced by Rp 2,384,750,669,84 or 20,30%.Keyword: Activity Based Management, Non Value Added Activity, Efficiency
ANALISIS KOREKSI FISKAL UNTUK MENGHITUNG PPH BADAN PADA PT. EMPAT TUJUH ABADI JAYA
Authors: Tulandi Mesias Ridel , Sabijono Harijanto , Pangerapan Sonny
Published: October 2019

PT. Empat Tujuh Abadi Jaya is a company that is a taxpayer in the form of a body that has responsibility to calculate, deposit and report the tax payable that must be paid to the state based on self-assessment system that gives full trust to the taxpayer in reporting corporate tax. But there is a problem that will be faced in the payment of taxes. This is due to the fact that the financial statements in particular the income statements are different from the commercial profit referring to the Financial Accounting Standards while the fiscal profit refers to the applicable Taxation Law. This difference is simply in the presence of income and expenses recognized as income or expenses by the company but is not recognized by the tax and in the filling as the company does not pay attention to the fiscal correction in tax reporting. For that company must pay attention to fiscal correction / fiscal reconciliation so that the amount of corporate tax payable can be equal to tax. The purpose of this study is to determine the fiscal profit derived from the results of fiscal correction in commercial financial statements to determine the tax payable body. In this study, earnings obtained after the fiscal correction in the financial statements of Rp201,112,732.00 and profit before the fiscal correction of Rp181.510.720,00 for the calculation of corporate taxes using tarif 17 paragraph 2a with tarif 25% Act No. 36 of 2008 Tax The income of the company must pay the tax before it is made Rp45.377.680,00 for the corporate tax rate less attention to the Article 31 E fare with 50% discount from the normal tarif of 25% gross turnover Rp4.8.000.000.000,00 or below and up to Rp50. 000.000.000,00 billion got a discount. Gross circulation of PT. Empat Tujuh Abadi Jaya shall not exceed 4.8M amounting to Rp4,669,400,000.00, so the Company is permitted to use the rate of article 31 E.Keywords: Tax due, Income Statement, Fiscal Correction.
ANALISIS RASIO ARUS KAS DALAM MENILAI KINERJA KEUANGAN PADA PT. PLN (PERSERO) WILAYAH SULUTTENGGO
Authors: Warongan Megi Sila Jona , Ilat Ventje , Gerungai Natalia
Published: October 2019

Cash is one of the most liquid account compared to the other accounts within the company’s balance sheet. The statements of cash flow contains information of actual cash position occurring in the company’s operational activities. By using cash flow ratios, development of the company’s financial performance from year to year can be analyzed. This study aims to determine and assess financial performance based on cash flow ratios in PT. PLN (Persero) Suluttenggo Region, by using a descriptive method with a quantitative approach. The results showed that the state of PT. PLN (Persero) Suluttenggo Region’s financial performance is less good. This is because four of the five cash flow ratios assessed experienced a decrease from the ratio in 2014, and only the ratio of cash flow to interest in 2016 increased from the previous years. Increasing the company’s cash is very important for PT. PLN (Persero) Suluttenggo Region, especially on operational activities which is the main activity of the company’s cash so that in the future, the company’s financial performance will get better.Keywords: cash, cash flow ratio, cash flow statement, financial performance
ANALISIS PERHITUNGAN, PENCATATAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 25 PADA CV. VENUS KUMERSOT RAYA
Authors: Sejanto Triastuty Wulanjune , Elim Inggriani , Tirayoh Victorina Z.
Published: October 2019

Income Tax Article 25 (Income Tax Article 25) shall be installment of income tax in installments. The objective is to alleviate the taxpayer’s burden, since the tax payable must be paid within one year. This payment must be done alone and can not be represented. The purpose of this study to find out how the calculation, recording and reporting of Income Tax Article 25 on the CV. Venus Kumersot Raya. The method of analysis used in this research is descriptive with qualitative approach. The results of this study indicate that the calculation of Income Tax Article 25 conducted by the company has not been in accordance with the Act. Taxation No.36 Year 2008. This is evidenced by companies that do not allow for the recording and reporting of Income Tax Article 25 that has been done by the company every month is in accordance with applicable taxation provisions. CV. Venus Kumersot Raya has made taxes and taxes in the tax year of the 1771 Annual Tax Return, the berlin company may make appropriate tax payments on taxes and taxes in accordance.Keywords: Calculation, Recording, Reporting, Income Tax Article 25
ANALISIS PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH KOTA MANADO TAHUN 2015
Authors: Dini Andi Lombar , Sabijono Harijanto , Gerungai Natalia
Published: October 2019

The government has the power to collect people's income and use it to finance these activities in order to provide services to the public. Governments should be responsible for such activities in a transparent manner, in accountability to make a financial report where the financial statements will be assessed by the BPK to be given an audit opinion. On Wednesday 22 June 2016, the manado city government represented by the mayor of Manado received LHP (Laporan Hasil Pemeriksaan) from the State Audit Agency Republic of Indonesia (BPK-RI) representative of North Sulawesi on the financial statements of Manado city government in 2015. However, from several studies, there are still some reports that have not fully disclosed the information that should be disclosed in the financial statements. This research method using qualitative method. The results of this study found the disclosure level of financial statements of Manado city government in 2015 was 52.94%, it explains that the financial statements of Manado municipal government have not fulfilled all the disclosure items in PP N0.71 Year 2010 on Government Accounting Standards.Keywords : Disclosure, Opinion, Public
PENENTUAN KEPUTUSAN INVESTASI DENGAN MENGGUNAKAN INFORMASI AKUNTANSI DIFERENSIAL PADA CV. NYIUR TRANS KAWANUA MANADO
Authors: Lembong Erriana Fransiska , Tinangon Jantje , Tirayoh Victorina
Published: October 2019

Decision-making is one of the functions of managers. To determine investment decisions, companies need management accounting information in which there is differential accounting information, which is useful to assist companies in choosing the best alternative among alternatives available in order to generate investment decisions that benefit the company. This study aims to determine how the effectiveness of differential accounting information to choose the best alternative among the available alternatives of renting or buying fixed assets (buildings) with the calculation of investment valuation. The object of this research is a service company engaged in transportation services and goods custody, namely CV Nyiur Trans Kawanua Manado. This research is a descriptive research with qualitative approach, and using case study method. The results showed that the differential accounting information has been effectively done by the company and the company has determined the investment decision that is renting the building among the available alternatives because it is more profitable company.Keywords: differential accounting information, determination of investment decision
ANALISIS PELAPORAN KEUANGAN DI YAYASAN AS-SALAM MANADO (BERDASARKAN PSAK 45 DAN PSAK 101)
Authors: . Wahyuningsih , Karamoy Herman , Afandy Dhullo
Published: October 2019

The financial statements are important media in the process of making economic decisions. There are several rules on the preparation of financial statements, one of which is the financial statements for non-profit entities and sharia entities. The purpose of this study is to analyze Financial Reporting As-Salam Manado Foundation in accordance with the concept of financial statements based on PSAK 45 and PSAK 101. In this study the type of data used is qualitative data, while for data sources using primary data and secondary data, the analytical method used is descriptive analysis. Based on the result of the research, it is concluded that the recording and presentation of the foundation's financial statements are still not in accordance with the applicable regulations, which are PSAK 45 and PSAK 101.Keywords: Non-profit Financial Statements
PERLAKUAN AKUNTANSI PENDAPATAN DAN BEBAN BERBASIS SAK ETAP DAN IMPLIKASINYA PADA LAPORAN KEUANGAN KOPERASI KARYAWAN KARYA SAMPURNA PT. BANK MANDIRI
Authors: Salindeho Anggelina Chrisdayanti , Kalangi Lintje , Pangerapan Sonny
Published: October 2019

Cooperative is an association established by persons or legal entities of cooperatives that have limited economic ability, with the aim to improve the welfare of its members. Revenues and expenses are an important component of financial statements because different treatment of income and expenses will result in changes in the resulting financial statements. Financial Accounting Standards intended for cooperative entities are SAK ETAP. This study aims to determine the accounting treatment of income and expenses on Cooperative Employees Karya Sampurna PT. Bank Mandiri in accordance with SAK ETAP. The research method used in this thesis research is descriptive method whose purpose each data collected in the analysis and then drawn a conclusion and the type of research used is qualitative descriptive. The results obtained that the accounting treatment of income and expenses on Cooperative Employees Karya Sampurna PT. Bank Mandiri is in compliance with SAK ETAP.Keywords: Accounting treatment, income, expenses.
PENGARUH LEVERAGE DAN FREE CASH FLOW TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN INDEKS LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN (2012-2016)
Authors: Mangundap Siska , Ilat Ventje , Pusung Rudy
Published: October 2019

This study aims to determine the effect of leverage and free cash flow on dividend policy on LQ45 index companies listed in Indonesia Stock Exchange 2012-2016. The population used in this study is the LQ45 index company listed on the Indonesia Stock Exchange 2012-2016. Method of sampling by purposive sampling according to predetermined criteria. The number of samples collected were 11 companies. Research data is secondary data obtained from Indonesia stock exchange (IDX) year 2012-2016. The collected data is analyzed by using data analysis which is done by classical assumption test before doing hypothesis testing. Hypothesis testing in this study using multiple linear regression analysis with t test, f test, and coefficient of determination. The results of this study indicate that leverage variables have a negative and significant effect on dividend policy. This suggests that leverage can affect the high dividend policy. While free cash flow has a positive and insignificant effect on dividend policy. This shows that free cash flow does not affect the high dividend policy.Keywords: leverage, free cash flow, dividend
STUDI KUALITATIF TENTANG MANFAAT DAN KERUGIAN DALAM PENYUSUNAN LAPORAN KEUANGAN PADA UD MITRA PELITA
Authors: Mandey Maurenthia J. , Saerang David P. E. , Pusung Rudy J.
Published: October 2019

The financial statements are fundamental for every company, both large companies and small companies. In Indonesia, according to the Ministry of Cooperatives and Micro Small and Medium Enterprises, up to 2013 the total number of business units is 57,900,787, SME’s with the largest business units as much as 57,895,721 (99.99%) and large enterprises as much as 5.066 (0.01%). The development of SME’s is only seen in the number, while in the financial aspect, SME’s still lags behind. This condition is also experienced by UD Mitra Pelita who have not prepared financial statements. The purpose of this study is to know how the financial management of UD Mitra Pelita and their views on the benefits and losses in the preparation of financial statements as well as the factors that the reason the owner of the company has not compiled or not prepare financial statements. The method of analysis used in this research is descriptive method with case study design. The results showed that the financial management of UD Mitra Pelita the same as SME’s in general that is not yet prepared financial report. This raises many problems in their business activities. The factors that cause UD Mitra Pelita has not compiled financial statements are not much different from SME’s in general. However, these factors are not a barrier for UD Mitra Pelita to implement financial reports that have many benefits for their business activities.Keywords:Financial Reports, Benefits, Losses, Factors.
ANALISIS APLIKASI E-REKON-LK TERHADAP REKONSILIASI LAPORAN KEUANGAN PADA KANTOR WILAYAH DIREKTORAT JENDERAL PERBENDAHARAAN NEGARA PROVINSI UTARA
Authors: Oflagi Jean Gabril , Manossoh Hendrik , Walandouw Stanley Kho
Published: October 2019

In order to realize an effective, efficient, accurate, accountable, and transparent Central Government Financial Report, Online Reconciliation System is required to ease the Local Government, The State Ministry/Institute and Regional Office of General Directorate of Budget Financing. This study aims to investigate the process of reconciliation using the electronic reconciliation aplications (e-Rekon-LK). Research method used in this study is descriptive analysis method. This research stated that electronic reconciliation based on website application makes the reconciliation process easier where the financial statement only exist at the lowest level between Local Government and Treasury Office that conducts to all the financial data transactions to fulfill the effectiveness and efficiency, also the accountability and transparency in financial statement. However, it has some obstacles where people doesn’t really understand and being precise in doing it and also because of the internet in some places is not working properly.Keywords : Reconciliation, e-Rekon-LK
EVALUASI PENCAPAIAN LABA PADA HOTEL SAHID KAWANUA MANADO DENGAN MENGGUNAKAN ANALISIS COST VOLUME PROFIT (CVP)
Authors: Bunga Aristion , Ilat Ventje , Afandy Dhullo
Published: October 2019

The problem in this research is how to evaluate the achievement of profit by using cost volume profit analysis (CVP) at Hotel Sahid Kawanua Manado, with the starting point from the backgound of competition and growth of hotels that increasingly mushrooming in Manado city. This study aims to determine the calculation and profit planning at Hotel Sahid Kawanua Manado by using sales operational data by using cost volume profit analysis (CVP) for multi product in 2015-2017, and to determine Break Even Point (BEP), profit planning and find out what level of margin of safety (minimum selling rate of company not to suffer losses) in year 2015-2017. The data used comes from literature study, observation and interview on the object of research. This data processing uses the help of Microsoft Excel 2016 program to perform the separation of semivariable costs into fixed costs and variable costs. Besed on the calculation of cost volume profit analysis (CVP), showed that Hotel Sahid Kawanua Manado has done the evaluation of the achievement of earnings well seen from the level of profit generated and the level of margin of safety is increasinng from year to year.Keywords : Cost Accounting, Cost Volume Profit Analysis (CVP), Earnings Achievement
ANALISIS PERANAN INTERNAL AUDIT DALAM MEWUJUDKAN PELAKSANAAN GOOD CORPORATE GOVERNANCE PADA PT. BANK TABUNGAN NEGARA, TBK MANADO
Authors: Oroh Ayu Anita Ekaristi , Kalangi Lintje , Wangkar Anneke
Published: October 2019

PT. Bank Tabungan Negara, Tbk Manado is one of the branch offices of BUMN’s, which must implement Good Corporate Governance in accordance with GCG principles set by the Minister of BUMN PER-01 / MBU / 2011. Internal audit is one of the elements in GCG and has a role in overseeing the implementation of corporate management and overseeing any practices undertaken by the company. The implementation of GCG in the bank must follow the rules of BI and follow GCG guidelines by KNKG. Therefore, this study aims to determine the implementation of GCG at the bank and to determine the role of internal audit in realizing the implementation of GCG. This type of research is qualitative descriptive. The method of analysis used in this research is descriptive method with data collection technique such as interview, observation and documentation. The results of this study is Bank Tabungan Negara has implemented GCG according to applicable rules that is by implementing the principles of GCG. Furthermore, internal audit plays a role in realizing the implementation of GCG Bank BTN.Keywords : Analysis, The Role, Internal Audit, Good Corporate Governance, GCG
ANALISIS PENERAPAN AKUNTANSI ASET TETAP PADA BADAN PENANGGULANGAN BENCANA DAERAH PROVINSI SULAWESI UTARA
Authors: Regel Hendrykar Avaldo , Manossoh Hendrik , Warongan Jessy D.L
Published: October 2019

Regional Disaster Management Agency of North Sulawesi Province is an Instance that is in the scope of the Government of the City of Manado and carry out the policy areas in the field of disaster relief of the region. Fixed assets is the most important part in carrying out its operational activities. Fixed assets are tangible assets that have benefits over period of 12 (twelve) months for use in kegitan Government or utilized by the general public. This research aims to study how the application of fixed assets Accounting on Regional disaster management agency of North Sulawesi province. Data collection methods used are interviews and studies library. Data analysis method used is descriptive qualitative. The results of this research show that the application of fixed assets Accounting on Regional disaster management agency of North Sulawesi province have not everything works in accordance with Government accounting standards PP 71-year 2010. For the valuation of fixed assets not yet in compliance with the applicable policy. but for classification, recognition, measurement, termination and deletion, disclosure and shrinkage were in accordance with the applicable policy.Keywords: Accounting, Fixed Assets, PSAP No.7
PENGARUH INTEGRITAS, KOMPETENSI, DAN PROFESIONALISME TERHADAP PRODUKTIVITAS KERJA KARYAWAN BAGIAN AKUNTANSI PADA PT. BANK MANDIRI (PERSERO) TBK MANADO
Authors: Rani Falentina K. G. , Lambey Linda , Pinatik Sherly
Published: October 2019

The succeed of company is determined by the existing of human resources. Furthermore, high qualified competences and professionalism of human resources can improve work productivity. This research is aimed to know the influence of integrity, competences, and professionalism to accounting employees’ productivity at PT. Bank Mandiri (Persero) Tbk Manado. This is a quantitative causal research. Data were collected by questionnaires and interviews. This study employed 36 respondents. Data were analysed by multiple linear regression analysis. Regression equation result is Y = -13,193 + 0,590X1 + 0,239X2 + 0,817X3 + e. Results show that integrity, competences, and professionalism influence employees’ productivity.  Keywords: Integrity, Competences, Professionalism, and Work Productivity
ANALISIS ATAS PENERAPAN PRINSIP GOOD GOVERNANCE TERHADAP PROGRAM BANTUAN STIMULAN PERUMAHAN SWADAYA PADA DINAS PERUMAHAN KAWASANPERMUKIMAN DAN PERTANAHAN KABUPATEN HALMAHERA UTARA
Authors: Nata Inggriani , Manossoh Hendrik , Mawikere Lidia M.
Published: October 2019

Good Governance is a good governance and responsible management that is divided into several principles 5 (five) including Accountability, Transparency, Ekektif and Efesien, Responsiveness, Participation. The purpose of this study To know how the implementation of the principles of Good Governance in the program Self-help stimulant assistance. In this study the data used is qualitative, while for the data source using primary and secondary data and analytical methods used are descriptive analysis method. Based on the results of the study, it was concluded that the implementation of the Good Gavernance principle in the Self-Helping Housing Stimulus Assistance Program has been well executed.Keywords: Government Accounting, Accountability, Transparency, Ekektif and Efficient, Responsiveness
ANALISIS PROSEDUR PEMUNGUTAN DAN KONTRIBUSI BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA BITUNG
Authors: Damanik Crysty Hanna , Sabijono Harijanto , Pontoh Winston
Published: October 2019

Tax is one of the biggest sources of revenue for the state. Acquisition of Land and Building Rights (BPHTB) is a source of tax revenue originally administered by the Central Government which is then transferred to Local Government which is a form of follow-up regional economic policy and fiscal decentralization. Acquisition of Land and Building Rights is one of the regional taxes which has a contribution to the revenue of the region (PAD). The BPHTB collection procedure applied in Bitung City is regulated in Mayor's Regulation Number 35 of 2014 concerning Procedures for Collection of BPHTB. The purpose of this research is to know how BPHTB collection procedure and how it contributes PAD in Bitung City. The object of this research is the Regional Tax and Retribution Agency of Bitung City. The method of analysis used in this research is descriptive qualitative method. Method of data collection is done by the process of the interview and documentation. The research result, BPHTB collection procedures in Bitung city is in compliance with Mayor's Regulation Number 35 of 2014 and the contribution BPHTB to PAD continues to increase, although every year the realization of BPHTB exceeds the target.Keywords: BPHTB, Collection Procedure,Contributions.
PENGARUH REINVENTING POLICY, SIKAP RASIONAL, DAN KEADILAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA MANADO
Authors: Purba Irene Catrine , Ilat Ventje , Gamaliel Hendrik
Published: October 2019

Taxpayer compliance is an attitude of obedience in carrying out the provisions and regulations required taxation and must be done by taxpayer. Taxpayer compliance may be influenced by the reinventing policy, rational attitude, and tax fairness. The population in this research individual taxpayer in KPP Pratama Manado. The sample in this research is 50 respondents with using incidental sampling technique. This research method is a type of a survey research, is research conducted by using a questionnaire as a research tool. The analyzes technique used is multiple linear regression and by using software SPSS. The results show the reinventing policy (X₁) have a negative effect on the taxpayer compliance. Rational attitude (X₂) have an effect on the taxpayer compliance (Y). Tax fairness (X₃) has no effect on the taxpayer compliance (Y).Keywords: reinventing policy, rational attitude, tax fairness, tax compliance
ANALISIS PENGELOLAAN PIUTANG DAN KERUGIAN PIUTANG TAK TERTAGIH PADA PT. BANK RAKYAT INDONESIA CABANG
Authors: Rompas Ryfan Racel , Elim Inggriani , Suwetja I Gede
Published: October 2019

The provision of credit facilities by PT. Bank Rakyat Indonesia branch Bitung will generate accounts receivable. The more the provision of services on credit, the greater the risk for uncollectible. The purpose of this study is to analyze the management of receivables and losses on bad debts at PT. Bank Rakyat Indonesia Branch Bitung. This research using descriptive method analyze that is analyzing data by determining, collecting, clarifying, and interpreting resulting in a clear picture of the control of accounts receivable against the risk of bad debts. To obtain the necessary data, the researcher use observation and interview techniques method. The type of data is primary data and secondary data. The classification of receivables applied to PT, Bank Rakyat Indonesia Branch Bitung is in accordance with Financial Accounting Standard (FAS) No. 9. The policy of PT. Bank Rakyat Indonesia Branch Bitung in controlling the receivables is by estimate the accounts receivable at 3%. If the bad debts are <3%, then the control of the accounts receivable is good. But if the bad debts are> 3%, then the control of the account receivables is not good. From the controlling method of the account receivables, it can be see that the amount of bad debts at PT. Bank Rakyat Indonesia Branch Bitung is still <3%, so it can be concluded that the control of account receivables at PT. Bank Rakyat Indonesia Branch Bitung has been running well.Keywords: Account Receivable and Bad Debt
INTENSIFIKASI PEMUNGUTAN PAJAK AIR TANAH SEBAGAI UPAYA MENINGKATKAN PENDAPATAN ASLI DAERAH KOTA TOMOHON
Authors: Panekenan Heine Glorina , Lambey Linda , Rondonuwu Sintje
Published: October 2019

Intensifying the Ground Water Tax Collection is an effort in increasing and optimizing revenue by collecting the tax attentively, strictly, and deliberately. The implementation of intensifying the ground water tax collection in Tomohon City, especially at Local Financial Agency of Tomohon City, can be considered acceptable realizing the increases in the ground water tax income this year. This research method used in this thesis was descriptive method which is collecting the data from research outcome then analyzes it. Furthermore, a conclusion is drawn and the research type used was descriptive qualitative. The research findings showed that the process of intensifying the ground water tax collection at Local Financial Agency of Tomohon City is well implemented and according to applied regulation even though the goal set is not achieved, the revenue realization of ground water tax improved and therefore it becomes one of the locally-generated revenue of Tomohon City. Keywords : Ground-water tax, intensification, local tax, locally-generated revenue, efectiveness, efficiency.
ANALISIS PELAKSANAAN SISTEM AKUNTANSI PENGELUARAN KAS BELANJA MODAL DAN BELANJA PEGAWAI PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA BITUNG
Authors: Rondonuwu Gracella Claudia , Morasa Jenny , Wokas Heince R. N.
Published: October 2019

Capital expenditure and personnel expenditure is one aspect that influences the government in planning the program and influential in decision making. Therefore, accounting for capital expenditures and personnel expenditures is a resource component deemed critical to meeting accountability requirements in accordance with the provisions. This study aims to determine whether the implementation of cash accounting system of capital expenditure and personnel expenditure at the Local Tax and Retribution Management Agency of Bitung City has been in accordance with applicable rules. The analytical method used is descriptive method. The result showed that the implementation of cash accounting system of capital expenditure and personnel expenditure at the Local Tax and Retribution Management Agency of Bitung City has been in accordance with the applicable Regulation of the Minister of the Interior Number 64 of 2013 regarding the Implementation of Accrual Based Government Accounting Standards. However, there are still technical errors that occur constraints in the implementation.Keywords: Cash Expenditures, Capital Expenditures, Personnel Expenditures
ANALISIS PENERAPAN E-FAKTUR DALAM PROSEDUR DAN PEMBUATAN FAKTUR PAJAK DAN PELAPORAN SPT MASA PPN PADA CV. WASTU CITRA PRATAMA
Authors: Maria Anzeli , Elim Inggriani , Budiarso Novi S.
Published: October 2019

e-Invoice is an electronic tax invoice made by the Directorate General of Taxes to reduce fraud committed by parties who often manipulate tax invoices or create fictitious tax invoices that can affect the VAT to be borne. The implementation of Electronic Tax Invoice is stipulated in the Regulation of the Director General of Taxes PER-16 / PJ / 2014 is conducted gradually starting July 1, 2014, July 1, 2015, and the last July 1, 2016. The purpose of this study was conducted to determine the application of e-invoice in making invoice and to know the application of SPT reporting of VAT Period on CV. Wastu Citra Pratama. The type of research used in this research is descriptive by using qualitative approach. The results showed that in the application of e-Invoice CV. Wastu Citra Pratama has applied e-Invoice since July 2014, the implementation of e-Invoice in the manufacture of tax invoice has been running well, as for some obstacles that often faced the company in using e-Invoice applications can still be overcome only need special attention more, especially in internet networks that are sometimes slow or not supportive so that in uploading tax invoices often fail. In the case of e-Invoice implementation in SPT reporting the VAT period is still the same as before e-Invoice but only in the making is done in one e-Invoicing application. However, in reporting the company uses e-filing and in its reporting is still found a delay in reporting the tax return period of VAT.Keywords: e-Invoice, SPT VAT Period, PER-16/PJ/2014
PENGARUH STRUKTUR AKTIVA DAN PROFITABILITAS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Tijow Anggelita Prichilia , Sabijono Harijanto , Tirayoh Victorina Z.
Published: October 2019

Capital structure discusses the allocation in terms of funding, by looking at the amount of capital from loans with capital derived from the owner of the company. Asset structure may affect the capital structure because firms that have large fixed assets, will tend to get a loan because the asset can be used as collateral. With high profits then the company has adequate internal funds as a source of corporate funding. This study aims to determine the effect of asset structure and profitability on capital structure either partially or simultaneously. The object of this research are 22 companies of consumer goods industry sector listed in Indonesia Stock Exchange. Methods of data analysis using multiple linear regression analysis. The results showed that the asset structure has a positive effect on the capital structure, profitability has a negative effect on capital structure, asset structure and profitability simultaneously affect the capital structure.Keywords: asset structure, profitability, capital structure
ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PEMBIAYAAN MURABAHAH PADA BRI SYARIAH KC MANADO
Authors: Khoirunnisaa Ummu Almaas , Manossoh Hendrik , Afandi Dhullo
Published: October 2019

Murabaha is a sale and purchase agreement with the selling price of goods at cost plus an agreed profit which the seller must disclose the cost of the goods to the buyer. The purpose of this research is to analyze the internal control system applied to BRI Syariah KC Manado whether it has been effective and in accordance with the principles of COSO (Committee Of Sponsoring Organizations). Data analysis method of this research is using descriptive analysis that compares the results of observations, interviews, document analysis established by the company with existing theory. Data collection methods in this study are interviews, observation, and document review. The results shows that internal controls applied for murabahah financing at BRI Syariah KC Manado include rules set by management, organizational structure, forms and documents used in murabahah financing, recording of legitimate financing transactions, and monitoring of financing. Internal control of murabahah financing at BRI Suyariah KC Manado has been running quite well. But in application still found weaknesses that can hinder the implementation of internal controls in the company. Still found employees who do double job. This is not in accordance with the principle of COSO, where Commitment in the Competence of employees should be improved and more qualified in various areas of specialization. BRI Syariah KC Manado in applying internal controls can be affirmed and in accordance with the principles of COSO.Keywords: COSO, murabahah financing, internal control system.
PENGARUH PENDIDIKAN DAN PELATIHAN, PENGALAMAN ORGANISASI, PEMAHAMAN TENTANG ANGGARAN TERHADAP PERAN ANGGOTA DPRD DALAM PENGAWASAN KEUANGAN DAERAH (STUDI PADA ANGGOTA DPRD KOTA MANADO, KOTA BITUNG DAN PROVINSI SULAWESI UTARA)
Authors: Wowor Reynaldi Dionisius , Manossoh Hendrik , Wokas Heince R. N.
Published: October 2019

This study aims to examine the influence of education and training, organizational experience, knowledge about budget towards the role of DPRD’s members on financial region supervision. This research is motivated by the facts based on the fact that there is still a weakness in the supervision of regional finances. Dependent variable in this research are the role of DPRD’s members on financial region supervision. Independent variables are education and training, organizational experience,knowledge about budget. The data in this research consist of primary data that taken by the questionnaires which distributed directly to respondents. The data are collected from 60 respondents of DPRD members of Manado City, Bitung City and North Sulawesi Province. The Hipothesis of this study are examine by using the multiple linear regression. The result of this research is indicated that is first, education and training have not  effect towards the role of DPRD’s members on financial region supervision. Second, organizational experience have not effect towards the role of DPRD’s members on financial region supervision. Third, knowledge about budget affect towards the role of DPRD’s members on financial region supervision. The Suggestion for further research is the research instrument of education and training variable, organizational experience variable should be developed.Keywords :   Education and Training, Organizational Experience, Knowledge about Budget, The Role of DPRD Members, Financial Region Supervision
EFEKTIVITAS STRUKTUR PENGENDALIAN INTERN DENGAN MENGGUNAKAN PENDEKATAN COSO PADA SEKRETARIAT DEWAN PERWAKILAN RAKYAT DAERAH (DPRD) KOTA MANADO
Authors: Tamoding Chandro Novrio , Ilat Ventje , Kalalo Meily
Published: October 2019

Internal control structure is a part of internal control that is always applied in various organizations in this case the secretariat of the regional people's legislative assembly of Manado city implement internal control structure, and by using the COSO approach. The internal control structure using the COSO approach is needed to control the operational activities of the organization and aims to assess effectiveness based on the five elements of the COSO controlling component. The research method that used in this thesis research is descriptive method that is by collecting data from the research results and then describe it and attract a conclusions from the research, and the type of research used is qualitative descriptive. The results obtained that the internal control structure by using the COSO approach in secretariat of the regional people's legislative assembly of Manado city is running effectively, and the implementation of internal controls in the control of COSO based on the five elements of control has been running effectively and show its effectiveness and and implemented in accordance with the procedures of internal control and the policy of the secretary of the regional people's legislative assembly of Manado City.Keywords: Effectiveness, Internal Control Structure, COSO.
EFEKTIVITAS SISTEM PENGENDALIAN INTERN PADA KINERJA INSTANSI PEMERINTAH DI DINAS PENDAPATAN DAERAH KABUPATEN MINAHASA SELATAN
Authors: Suak Victor Youbert Stenly , Morasa Jenny , Rondonuwu Sintje
Published: October 2019

In a government organization requires the existence of an internal control system because with the existence of  an internal control system, activities carried out by government agencies are more directed and avoid fraud and safe guard the company’s assets from irresponsible parties. The object in this study is the Regional Revenue Service of South Minahasa Regency. The purpose of this study is to analyze the effectiveness of the internal control system on the performance of government agencies in the Regional Revenue Service of South Minahasa Regency. The research method used is descriptive qualitative. Results of research internal control systems applied Government Institution in Regional tax and Retribution Management Agency of South Minahasa Regency are less effective. The achievement of Revenues and realization of Regions in 2016 is less effective because the regional Tax and Retribution Management Agency was only formed in early 2016.Keywords: Effectiveness, Internal Control
EVALUASI PENERAPAN PAJAK PENGHASILAN PASAL 21 MENURUT PMK NOMOR 262/PMK.03/2010 DAN PERATURAN DIRJEN PAJAK NOMOR 16/PJ/2016 PADA INSPEKTORAT DAERAH KABUPATEN MINAHASA SELATAN
Authors: Johannis Lady M. , Sondakh Jullie J. , Afandi Dhullo
Published: October 2019

To establish an equal national development, funds are needed to be the financial resources. Income tax is acknowledged as one of the most potential financial resources. Tax is a contribution of assessable to the state without acquiring direct reciprocal services (contraprestation) and forceful under the law. Income tax section 21 is subjected to incomes for intance, salary, honorarium with different names associated to the employment, and individual services or positions. The purpose of this research is to evaluate whether the computation, deposit and report of Income Tax Section 21 at Regional Inspectorate of South Minahasa Regency are adequate according to conditions in PMK 262/PMK.03 Year 2010 and the Regulation of General Directorof Tax Number PER-16/PJ/2016. Analitycal method used in this study was descriptive method. According to the study finding, it can be concluded that the computation and deposit of Income Tax Section 21 implemented by the Regional Inspectorate of South Minahasa Regency is sufficient according to applied conditions in PMK 262/PMK.03 Year 2010. However, the Income Tax Section 21 report implemented by the Regional Inspectorate of South Minahasa Regency is unsatisfactory according to applied conditions in the Regulation of General Director of Tax Number PER-16/PJ/2016 because the expenditure treasurer did not report the Income Tax Section 21 closing.Keywords: income Tax Section 21, Computation System, Truncation System,  Deposit System and, Report System.
ANALISIS TRANSPARANSI DAN AKUNTABILITAS OTONOMI DESA DALAM PENGELOLAAN DAN PERTANGGUNGJAWABAN ALOKASI DANA DESA DI DESA KAUNERAN SATU KECAMATAN SONDER KABUPATEN MINAHASA
Authors: Tambuwun Fernando Victory , Sabijono Harijanto , Alexander Stanly W.
Published: October 2019

The allocation of village funds is funds allocated by the district/municipality governments for villages sourced from the state budget and revenues or central and regional fiscal balances funds, used to finance the implementation of governance, development implementation, community development and community empowerment. The grant of village funds is done in several stages budgeting, allocation, distribution, use, reporting, and monitoring or evaluation of village funds. The objectives of this research is to find out the mechanism of channeling the allocation of village funds in the kauneran village of one of the subdistricts of sonder of minahasa district and to know the constraints faced in the tranparency and accountibility of the management of the village fund allocation in th kauneran village of one district of minahasa regency. The results of this study indicate that transparency and accountibility of gradual allocation of village funds from budgeting, allocation, use, reporting, and monitoring or evaluation work well.Keywords : Allocation of village funds, Transparency, Accountibility