bluuebunny/crossref_metadata_2025 huggingface dataset:
ANALISIS SISTEM PENATAUSAHAAN BELANJA LANGSUNG DI PEMERINTAH KABUPATEN MINAHASA SELATAN (STUDI KASUS PADA DINAS SOSIAL TENAGA KERJA DAN TRANSMIGRASI)
Authors: Wonggo Putri Marina , Affandi Dhullo , Suwetja I Gede
Published: October 2019

Indirect expenditures represent expenditures that have no direct relationship to the implementation of programs and activities consisting of personnel expenditures, interest expenditures, subsidies, grants, social assistance, revenue-sharing, financial aid expenditures and unexpected expenditures. Direct expenditure is expenditure that has direct relationship with programs and activities which include personnel expenditure, goods and services expenditure and capital expenditure. Local financial management in both revenue (expenditure) and expenditure (expenditure) is very important to note, the weakness of administering the finance of this region resulted in weakness of internal financial control system, at the end will be very low quality of administrative evidence required in accounting record. The administration of regional finance is based on Permendagri number 13 of 2006 concerning the guideline of regional financial management as has been amended into Permendagri Number 59 Year 2007 and the change of the second amendment with the regulation of the Minister of Home Affairs No.21 of 2011. Target of this researchanalyze the adequacy of direct administration system in the Social Service of South Minahasa Regency based on Permendagri Number 21 of 2011.The analytical method used is descriptive analysis.The results showed that the system and procedure of direct administration administration of Social Service of Manpower and Transmigration of South Minahasa Regency has been in accordance with Permendagri Number 21 Year 2011 and the system has been adequate. However, there are still some obstacles faced such as errors of record, as well as procedural errors.Keywords : system, administration, direct spending
PENGARUH PENGETAHUAN PAJAK DAN SELF ASSESSMENT SYSTEM TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK DALAM PEMBAYARAN PAJAK HOTEL KATEGORI RUMAH KOS
Authors: Tilaar Brenda V.M , Manossoh Hendrik , Gerungai Natalia Y. T.
Published: October 2019

Tax of boarding house is included in hotel tax which is one of local tax revenue in Manado City. Government efforts to increase local tax revenues with the self assessment system and tax socialization for the taxpayers to know about taxes and obedient in paying taxes. This study aims to determine how significant the influence of tax knowledge and self assessment system on the level of taxpayer compliance in tax payment category of boarding house either simultaneously or partially. The research method is by using quantitative research. The result of multiple linear regression analysis shows that the tax knowledge and self assessment system have a significant effect on the taxpayer compliance level in tax payment of hotel category of boarding house. Based on the results, the coefficient for adjusted R2 is 0,349. This indicates that the tax knowledge and self assessment system can affect the taxpayer compliance level in the tax payment of the hotel category of boarding house by 34.9%, while 65.1% is determined by other variables not included in this regression analysis.Keywords : tax knowledge, self assessment system, taxpayer compliance, hotel taxes category boarding house
ANALISIS PELAKSANAAN SISTEM PENGENDALIAN INTERNAL PADA INSPEKTORAT KABUPATEN MINAHASA UTARA
Authors: Kapoh Octaviani M. , Ilat Ventje , Warongan Jessy D.L
Published: October 2019

Every organization, whether private or government, is obliged to carry out control activities, as one of the efforts made in achieving organizational goals that have been established. Related to the government sector in Indonesia, the current approach of internal control system is the Sistem Pengendalian Intern Pemerintah (SPIP) covering environmental elements of control, risk assessment, control activities, information and communication, and monitoring. The object of this research is Inspektorat Kabupaten Minahasa Utara. As the research method used is descriptive qualitative. That results of this study can be concluded that the implementation of internal control system in the Inspektorat Kabupaten Minahasa Utara has been in accordance with the elements in the Internal Control System that has been established by the government based on Government Regulation No. 60 of 2008, so as to show the achievment of Inspektorat Kabupaten Minahasa Utara performance in 2016 has increased and can be said to be effective.Keywords: Government Internal Control System, Control Environment, Risk Assessment, Control Activities, Information and Communication, Monitoring
ANALISIS SISTEM PENGENDALIAN INTERNAL PIUTANG USAHA PADA PT. HASJRAT ABADI TOYOTA CABANG MANADO
Authors: Tahumang Sulasry , Ilat Ventje , Runtu Treesje
Published: October 2019

PT Hasjrat Abadi Toyota Manado Branch is one representative offline from Toyota in North Sulawesi Province and become a representative that sell car in cash or credit in Manado City and make its’ agents obtain people to choose for purchasing car in credit, sales credit account will generate receivables in corporate bookkeeping. Accounts receivable commensurate terms or grace period against payment since the surrender of goods trading companies.The purpose of this study to analyze the internal control system receivables at PT Hasjrat Abadi Toyota Manado Branch. Research type in this research is descriptive research. Research’s result shows that internal controlling of account receivable in PT Hasjrat Abadi Toyota Manado Branch has been applied well, based on Control Environment, Risk Determination, Control Activities, Communication Information, Supervising and Monitoring. Branch Manager and employees of PT Hasjrat Abadi Toyota Manado Branch supposed to deliberate internal controlling system of account receivables that already perform well and looking for new breakthrough in implementation of system in this dealer.Keywords : internal control system, account receivable.
ANALISIS SISTEM PENYEDIAAN PEMESANAN DAN PELEKATAN PITA CUKAI MINUMAN MENGANDUNG ETIL ALKOHOL PADA KANTOR PENGAWASAN DAN PELAYANAN BEA CUKAI MANADO
Authors: Makalare Yuliastri , Ilat Ventje , Pusung Rudy
Published: October 2019

Excise is a state levy imposed on certain goods which have properties or characteristics established in law. In 2013 the Ministry of Finance of the Directorate General of Customs and Excise changed the monitoring system to MMEA which is to change the way of excise tax from payment to sticking the excise tape by issuing the provisions on sticking the excise band against MMEA. The purpose of this study is to find out whether the MMEA customs declaration, ordering and sticking procedure is in conformity with the prevailing regulations and whether the MMEA monitoring system that has changed can improve the monitoring of MMEA. The analytical method used is descriptive describing the procedure of service provision, ordering, and sticking of excise band of MMEA. The results show that the procedures applied are in accordance with the rules that apply although still have some obstacles in terms of implementation and supervision. Approximately 6,924 bottles of MMEA have no production license, no excise band, using fake excise bands, using used excise tape, using excise duty tape, using excise tape which is incompatible with the type and class and making MMEA containing hazardous materials For humans. Therefore it is expected KPPBC Manado City maximizes the implementation of supervision and control system in force. Keywords: Keywords: sticking Excise tape, MMEA, Supervision.
ANALISIS PENGARUH PELAKSANAAN SISTEM PENAGIHAN AKTIF TERHADAP TINGKAT PENCAIRAN TUNGGAKAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA MANADO
Authors: Alumu Sumaryani Ode , Alexander Stanly W. , Pangerapan Sonny
Published: October 2019

Tax is a very potential alternative in order to raise the fund. Based on that, then increased public awareness in this regard should be supported with an increase in the taxation of an active role in gonverment to improve people’s welfare and encoraging people to take responsiblity and play o role in the development of economic development. The purpose of this research is to know whether exist or not the influence of activated the billing system on taxpayer’s. The research methode used simple linear regression analysis and for data was processed using SPSS V.17, The results showed that the relationship between the active billing with the level of tax arrears of individual taxpayer’s in the Tax Office Primary  Manado no significant effect and classified as ineffective with the value of correlation Pearson of letter warning of -.299 and a letter of force of -370, while the contributions given billing active of delinquent disbursement personal taxpayer’s is 18,3%, the rest of it is 81,7%, disbursement of tax is affected by other which are not examined in this research.Keywords : Active Billing Implementation, Disbursement of Tax Arrears
EVALUASI FUNGSI AUDITOR INTERNAL DALAM PENDETEKSIAN DAN PENCEGAHAN FRAUD PADA PDAM AIRMADIDI
Authors: Pua Brenda Yusensie , Sondakh Jullie J. , Pangerapan Sonny
Published: October 2019

Internal auditors have an important role in the company such as can provide suggestions for improvement within the company to avoid fraud that can lead to losses in the company. This study aims to determine whether the internal auditors in PDAM Airmadidi already run functions well and have been able to detect and prevent fraud in the company. The method used in this research is descriptive by describing the function of internal auditor through job description and internal auditor program in detecting and preventing fraud. The result of the research revealed that internal auditor function in detecting and preventing fraud in PDAM Airmadidi that internal auditor has performed function well can be seen from the duty of internal auditor: conduct examination either routine audit or special audit in which there is assessment on control system, supervision, inspection and provide suggestions for improvement within the company. The importance of management awareness of the internal control system within the company can also help to minimize the occurrence of fraud.Keywords: Internal Auditor, Fraud, Internal Control System
PENGARUH LINGKUNGAN WAJIB PAJAK, KONTROL KEPERILAKUAN YANG DIPERSEPSIKAN DAN KEWAJIBAN MORAL TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KELURAHAN PAAL DUA MANADO
Authors: Kawengian Pricillia V.E , Sabijono Harijanto , Budiarso Novi S.
Published: October 2019

Taxpayer Compliance is an obedient attitude of the taxpayer in carrying out the provisions and tax regulations that are required and should be implemented. Taxpayer compliance may be influenced by the taxpayer's environment, perceived behavioral control and moral obligations. The population in this research is Individual Taxpayer in Kelurahan Paal Dua Manado. The sample in this research is 50 respondents with sampling technique using incidental sampling technique. Methods of collecting data with questionnaires. This study used multiple linear regression method with the help of SPSS. The results show that the taxpayer Environment () and Moral Obligations () have an influence on taxpayer compliance (Y). Perceived Behavioral Control () has no effect on taxpayer compliance (Y).Keywords: taxpayer environment, Perceived Behavioral Control, Moral Obligations and taxpayer compliance.
EVALUASI MEKANISME PEMOTONGAN DAN PELAPORAN PAJAK OLEH BENDAHARAWAN PEMERINTAH PADA BADAN PERENCANAAN PENELITIAN DAN PEMBANGUNAN KABUPATEN MINAHASA SELATAN
Authors: Tumbel Arnestha , Karamoy Herman , Tirayoh Victorina
Published: October 2019

Taxes are the main source of state revenue used to finance development and development. In accordance with the provisions applicable in the taxation field, the party who deducts / taxes the goods derived from the State Revenue and Expenditure Budget (APBN) is the government treasurer. Income tax liability. VAT) and. Tax collection (VAT), among others, is the withholding or collection of income tax article 21, Article 22, Article 23,. The purpose of this study is to find out how the mechanism of cutting and reporting by the National Agency for Research and Development of South Minahasa District. The method used is descriptive analysis. The results of this study indicate Research and Development Planning Agency South Minahasa regency has been carrying out obligations in cutting and article 21, article 22, PPn. However, reporting is delayed from the deadline. We recommend that the Research and Development Planning Agency of South Minahasa Regency always pay attention to the time of reporting to not exceed the time limit specified in order to avoid. Keywords: Deductions & reporting, Income tax, Value added, Government treasurer
ANALISIS TINGKAT EFEKTIVITAS PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) SEBELUM DAN SESUDAH DIALIHKAN MENJADI PAJAK DAERAH (Studi Kasus di Desa Watutumou, Kecamatan Kalawat, Kabupaten Minahasa Utara)
Authors: Christi Kodoati N. , Runtu Treesje , Walandouw Stanley Kho
Published: October 2019

Through the implementation of law No.28 of 2009 on local taxes and lavies, the tax collection authority of the land tax and rural and urban buildings (PBB-P2) is transferred to the local government. North Minahasa district government in this case Watutumou Village is one of the villages that have potentials in the local tax sector can maximize this policy as an effort to increase acceptance in realizing development in the region. This study aims to  determine the level of effectiveness of Land and Building Tax revenues before and after diverted into local taxes in Watutumou Village, the effort made by the village government to overcome the obstacles that arise in the process of acceptance of PBB-P2 and how the role of village government in optimizing the acceptance of PBB-P2. This study used descriptive quantitative method. The collection of data in this case is interview and documentation. The result of the research note that the effectiveness of PBB-P2 before and after deverted into the criteria effective. But in the year before and after diverted, the realization of PBB-P2 didn’t reach the target specified due to certain obstacles, so it requires the effort and role of government in increasing the acceptance of PBB-P2. For the village government can further improve the acceptance of PBB-P2 with attention to human resource training, socialization and up to date data available in the village.Keywords : PBB-P2, effectiveness, village government
EVALUASI SISTEM INFORMASI MANAJEMEN DAN AKUNTANSI BARANG MILIK NEGARA (SIMAK BMN) PADA KANTOR IMIGRASI KELAS II TAHUNA
Authors: Majampoh Greise , Saerang David Paul Elia , Suwetja I Gede
Published: October 2019

The State Property Management and Accounting Information System is a technology based apllication system implemented in the Class II Tahuna Immigration Office, with the aim of dealing with administration mainly covering state-owned assets. This study aimsto evaluate the performance of SIMAK BMN insupporting asset inventory at Tahuna Immigration Office. The research method is case study using descriptive research method. The data used are secondary data and primary data. With the technique of collecting interview data and documentation. The results of this study revealed that the work of SIMAK BMN can be viewed from the quality of information, Timeliness, ease of use SIMAK BMN and supporting and inhibiting factors. Of the four (4) points it is found that in the quality of information generated SIMAK BMN is very influential on the financial statements Immigration Office Tahuna, but there are still some factors that inhibit the work of SIMAK BMN from SIMAK BMN and SIMAK BMN which is often wrong in the error.  Keywords: Management Information System and Accounting of State Property (SIMAK BMN)
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) SEBAGAI SUMBER PENDAPATAN ASLI DAERAH KABUPATEN MINAHASA, KABUPATEN MINAHASA UTARA, DAN KOTA MANADO
Authors: Chichi Juriko , Nangoi Grace B. , Pangerapan Sonny
Published: October 2019

The collection of land and building tax is based on law no. 12 year 1985. Land and building tax for rural and urban district is a new potential income for own-source revenue. The purpose of this research is to find out the effectiveness and contribution of land and building tax for rural and urban district as a own-source revenue for Minahasa District, Northern Minahasa District, and Manado City. This research uses the qualitative descriptive method. Method that used for data collection in this research is direct interview with the parties appointed by the Local Revenue Office in each district. Result of the research shows that the effectiveness of land and building tax for rural and urban district for Northern Minahasa District is 103,26% (very effective), Manado City is 95,52% (effective), and Minahasa District is 69,78% (less effective). The contributions of land and building tax for rural and urban district for own-source revenue for Northern Minahasa District is 17,27% (less), Manado City is 9,46% (very less), and Minahasa District is 5,29% (very less).Keyword : PBB-P2, income, effectiveness, contributions
PENGARUH SIKAP WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM PEMBAYARAN PAJAK BUMI DAN BANGUNAN (PBB) DI KECAMATAN MOTOLING DI KABUPATEN MINAHASA SELATAN
Authors: Wowor Vianny M.L. , Sabijono Harijanto , Wokas Heince R. N.
Published: October 2019

Land and Property Tax is a tax system with a semi self assesment where the moreproactive and cooperative do the calculations is revenue officer, the tax payable and distribute assignment to local governments through the regional Revenue Office based on the notice of Tax Objects is filled by the Taxpayer or the verification of revenue officer on field. Consciousness to be a taxpayer who dutifully is one of obedience to the law. Compliance with the payment of taxes including a code of conduct against tax law indiscriminately and did not escape from the exception. This research aims to know attitude of the taxpayer, the influence of the existence of sanctions, fines and influence service of revenue officeragainst taxpayer compliance in payments land and property tax to the districts in Motoling. This research using quantitative research correlation methods. The results showed that the attitude of the taxpayer do not affect positively against taxpayer compliance in payments to the land and property tax . However the existence of sanctions fines and good service from revenue officer give a positive effect against the land and property tax payment compliance in district Motoling. Penalties and good service from revenue officer increase taxpayer compliance in district Motoling in payments to the land and property tax.Key words: attitude of the taxpayers, sanctions, service of revenue officer, taxpayer compliance
EVALUASI PENGENDALIAN INTERNAL TERHADAP KREDIT DIRAGUKAN PADA PT. BANK SULUTGO DI MINAHASA INDUK
Authors: Rotti Marvini Rini , Manossoh Hendrik , Kalalo Meily Y. B.
Published: October 2019

Credit is the most important operational activity in bank operations, where credit has the greatest asset value. Despite the risk of losses generated market business so it takes internal control to maintain corporate property and with bad loans. Good handling of credit through the company’s internal control allows for doubtful loan to smooth again. The purpose of this research is to evaluation the internal control of doubtful loan on PT. Bank SulutGo in Minahasa and whether matching with the principles of COSO. This research method is qualitative method. The technique of data collection are interview and documentation. The processing and analysis of data are done by using qualitative data and descriptive analysis. Based result the company’s management has applied the basic concept and the principle of internal control based of COSO (Committee of Sponsoring Organizations).Keywords: Internal control, doubtfull loan.
ANALISIS ATAS REVIU LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN MINAHASA
Authors: Manampiring Ryane B.T. , Tinangon Jantje J. , Affandi Dhullo
Published: October 2019

Regional autonomy is an effort of regional empowerment in making regional decisions more freely and is responsible for managing the resources owned. The Regional Head has an obligation to account for the use of local budgets to the DPRD and the general public. The accountability report is a Financial Report prepared by the Regional Government. Before the report is given to the regional head of LKPD, it should be reviewed by the inspectorate to obtain sufficient confidence whether the financial statements have been prepared in accordance with government accounting standards and have been presented in accordance with the appropriate internal control system. The reviews consist of planning, and reporting. Based on the results of this study, the implementation of review of LKPD by Inspectorate of Fiscal Year 2015 and 2016 in Minahasa District has not been in accordance with the Implementation Guidelines of the Revision as stipulated in the Regulation of the Minister of Home Affairs Number 4 Year 2008 on Guidance of Implementation of LKPD Review. This is due to the absence of adequate review planning in the SPI assessment, and the implementation of reviews that are not in accordance with the schedule.Keyword :  Review Inspektorat, Government Financial Report (LKPD)
IMPLEMENTASI KEBIJAKAN ANGGARAN PENDAPATAN DAN BELANJA DESA DI DESA LOWIAN KECAMATAN MAESAAN KABUPATEN MINAHASA SELATAN
Authors: Supit Johnetha Lafani , Nangoi Grace B. , Budiarso Novi S.
Published: October 2019

The Indonesian Nation is part of the world community that has to participate in realizing a good government to support in the competition in the current era of globalization. Ministerial Regulation No. 113 of 2014 on the management of village finances. As referred to in Article 5 of the Minister of Home Affairs Number 113 of 2014 on preparing and implementing polices on the management of the Village Revenue and Expenditure Budget. Budget revenue and village spending is one of the things that must be considered to realize good governance in the village. The purpose of this study is to find out whether the implementation of revenue and expenditure budget policies runs well in accordance with Ministerial Regulation number 113 of 2014, and any constraints faced in implementing the policy of the village income and expenditure budget. The method used is qualitative descriptive method that is analyzing how the implementation of Village Revenue and Expenditure budget policy from planning to accountability. The result of the research show that the implementation of Village Revenue and Expenditure Budget policy in Lowian Village is good enough and has been in accordance with Ministerial Regulation No. 113 Year 2014 on the management of village finances but the problem is on the external side where the trees are located next to the road and plots of land owned by citizens, as well as village officials who still do not really understand the technical reporting making. Keywords: Policy Implementation, Accountability, Village Revenue and Expenditure Budget
PENGARUH SANKSI PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI MANADO
Authors: Siamena Elfin , Sabijono Harijanto , Warongan Jessy D.L
Published: October 2019

The number of taxpayers from year to year increases. But the increase in the number of taxpayers is not offset by taxpayer compliance in paying taxes. The compliance issue becomes an obstacle in maximizing tax revenues. This study aims to analyze the effect of tax sanctions and taxpayer awareness on the compliance of individual taxpayers. The population of this study is determined based on purposive sampling method, the data collected by division of questionnaires in KPP Pratama Manado. The method of research analysis used is multiple linear regression. based on the result of t test, it can be concluded that the tax sanction has positive and significant effect on the taxpayer compliance of the individual, with the value of significance smaller than the significant value (0.001 < 0.05), the consciousness of the taxpayer positively and significantly influence the compliance personal taxpayer, this is indicated by a value of significance smaller than the significant value (0.003 < 0.05).Keywords :Tax sanctions, Taxpayer awareness, Personal taxpayer compliance
EVALUASI SISTEM PENGENDALIAN INTERN (INTERNAL CONTROL) TERHADAP KINERJA DINAS PEKERJAAN UMUM PROVINSI SULAWESI UTARA
Authors: Turangan Julia Christina , Saerang David Paul Elia , Pusung Rudy J.
Published: October 2019

Implementation of internal control system is needed so that activities can be implemented effectively and efficiently, and generate a reliable reports. As one of the public sector organization, Dinas Pekerjaan Umum Provinsi Sulawesi Utara also requires internal control for the effectiveness and efficiency of their activities and produce a reliable reporting to reduce abuse of authority from irresponsible parties. The purpose of this research is to evaluate the system of internal control on performance of Dinas Pekerjaan Umum Provinsi Sulawesi Utara. The method that used in this research is qualitative research methods with data analisys technique is data reduction, presentation of data, and conclusions. The results of this study are internal controls applied by Dinas Pekerjaan Umum Provinsi Sulawesi Utara has been effective and adequate. Realization of expenditure Dinas Pekerjaan Umum Provinsi Sulawesi Utara from 2013 to 2015 has been effective.Keywords : Evaluation, Internal control, Performance
ANALISIS SISTEM PENCATATAN PIUTANG SPAREPART PADA PT. SINAR GALESONG PRIMA
Authors: Sondakh Patrick Richard , Karamoy Herman , Afandi Dhullo
Published: October 2019

As the times progressed, development in every country was very rapid. This is seen from the level of development of science and technology, social, and politics. All the countries of the world are competing to use all the skills and knowledge they have to adapt to these developments. Similarly, in order to support the national development program, then various government agencies and private participated in various efforts to support the success of nation building. So with the better the nation's development, Indonesia's economy is also improving. The object of this research is PT. Sinar Galesong Prima is a trading company that sells Suzuki car unit, sells original Suzuki sparepart, serves maintenance service and body repair for car. In the sale of spare parts in Sinar Galesong Prima there are two kinds of sales, namely sales in cash and on credit. The purpose of this study is to analyze whether or not the system of recording receivables spare parts at PT. Sinar Galesong Prima. The method used is the descriptive method, by identifying the data used in connection with the spare parts to be sold, identifying the system of recording and reporting of sales transactions, evaluating the advantages / disadvantages of applying the accounting system for transactions and reporting transactions, and drawing conclusions. The research results can be in the know that In the process of accounting, PT. Sinar Galesong Prima refers to the generally accepted Accounting Standards and PSAK and has created Accounting SOP in the form of Financial Accounting Guidelines (PAK) applied in the company. PT. Sinar Galesong Prima Manado uses the accrual basis (accrul basic) and records the non-deducted receivables using the allowance or reserve method. Based on the aspects of Recording, reporting and disclosure, the accounting system of PT. Sinar Galesong Prima receivables is in accordance with the applicable PSAKKeywords : Recording System Receivables
PERLAKUAN AKUNTANSI CAPITAL EXPENDITURE DAN REVENUE EXPENDITURE PADA PT. PUTRA KARANGETANG
Authors: Kalungan Trifosa Ryna , Ilat Ventje , Gamaliel Hendrik
Published: October 2019

Capital expenditure and revenue expenditure are expenditures that need to be differentiated in the operational activities of an entity of course in fixed assets. Financial Accounting Standar Board Number 16 on fixed assets, a reference in this study. PSAK No. 16 is an accounting standard concerning fixed assets. Within the company, the fixed assets is a part that has a major contribution in the company's expenses. the fixed assets of companies should be able to distinguish between two types of expenses, capital expenditure and revenue expenditure. Object of study are that separate capital expenditure and revenue expenditure together with the accounting treatment on PT. Putra Karangetang. The purpose of this study is to find out how the accounting treatment of capital expenditure and revenue expenditure has been in accordance with PSAK no. 16. Data collection techniques used observation, interview and documentation. The method used is descriptive qualitative. The result of the research shows that the measurement of capital expenditure and revenue expenditure has not been in accordance with PSAK No. 16 (revision 2015), and company policy on the recognition of expenditures related to assets, namely: a). expenses above Rp. 2.500.000 is recognized as capital expenditure whereas b). spending below Rp. 2.5 million is recognized as revenue expenditure.Keywords:  capital expenditure, revenue expenditure
ANALISIS PENGARUH ASPEK KEPERILAKUAN TERHADAP SISTEM AKUNTANSI (STUDI KASUS PADA PT. SINAR GALESONG PRIMA DI MANADO)
Authors: Mogontha Wulan , Nangoi Grace B. , Gerungai Natalia
Published: October 2019

Accounting is information or, to be specific, accounting system. Accounting  System has important role in a company where the success of an accounting system depends on the human behavior as respond giving user. Therefore, there should be a necessary consideration regarding behavioral aspect in running an accounting system whereas be behavioral accounting is focusing on accountant’s and auditor’s decision making wether the system is run according to the company’s procedure and their objective as well. This research is aimed to analize the effect of behavioral aspect on accounting system run by PT Sinar Galesong Prima in Manado as a trading company. The method of analysis applied is multiple linear regression. The result of the conducted research shows that behavioral aspect (Attitude, Motivation, Perseption, Emotion) is not significantly affected the accounting system run by the company. It is expected that the company would give more concern, particularly to the behavioral aspect in applying the existing system so that in the future, the accounting system in the company could run effectively and efficiently according to the company’s objective.Keywords : Accounting System, Behavioral Accounting, Attitude, Motivation, Perpseption, Emotion.
PENGENDALIAN INTERNAL TERHADAP KREDIT CEPAT AMAN (KCA) PADA PT. PEGADAIAN CABANG MEGA MAS MANADO
Authors: Usman Iin Febrianti , Elim Inggriani , Lambey Robert
Published: October 2019

PT. Pegadaian are one of the formal institutions in Indonesia which under the law are allowed to do the financing by the form of quick credit distribution securely on the basis of legal pawn. The purpose to find out the internal control system against Secured Fast Credit (KCA) at PT. Pegadaian Branch Mega Mas Manado. The method used in this research is descriptive qualitative method. The data used in this study are primary data and secondary data, where the primary data obtained from the results of interview researchers with resource persons, as: interviews with finance staff and operational departments related to internal control. Data processing techniques used are interview techniques, observation, and documentation. Based on the results of research Scope of discussion on the internal control of fast credit secured at PT. Pegadaian Branch Mega Mas Manado includes a discussion related to the elements of internal control fast credit secured, namely a separate organizational structure of functional responsibilities, authority systems and record-keeping procedures that provide sufficient laws of wealth, debt, income and expenses, healthy practices in carrying out the duties and functions of each organizational unit and employees of a quality in accordance with their responsibilities.Keywords : Internal Control and PT. Pegadaian
EVALUASI KINERJA PENGAWASAN PENGELOLAAN KEUANGAN DAERAH DIUKUR DARI PERATURAN BPKP NO. 16 TAHUN 2015 PADA INSPEKTORAT KABUPATEN MINAHASA SELATAN
Authors: Lumempow Figy , Elim Inggriani , Suwetja I Gede
Published: October 2019

Supervision over the implementation of local government is done by Provincial Inspectorate and District / City. Supervision over the implementation of regional government is a mandate from the provisions of Article 378 of Law Number 23 Year 2014 on Regional Government. The purpose of this study is to evaluate the performance of supervision and management of regional finances at the Inspectorate of South Minahasa Regency is in accordance with BPKP Regulation no. 16 Year 2015, know what is done in overcoming obstacles on the performance of supervision of local financial management at the Inspectorate of South Minahasa District. The method used in this research is descriptive qualitative method. The results showed that the performance of supervision of regional financial management at Inspectorate of South Minahasa Regency not yet in accordance with Regulation of BPKP. 16 Year 2015. This is due to several obstacles, among others: the APIP enhancement capability assessment program, the Inspectorate of South Minahasa Regency is still considered at the lowest level so that the impact on APIP performance has not been effective.Keywords: Evaluation, Performance, Monitoring, Financial Management
ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PENGELOLAAN PERSEDIAAN BERDASARKAN COSO PADA CV. KOMBOS TENDEAN MANADO
Authors: Makikui Lisa Elisabet , Morasa Jenny , Pinatik Sherly
Published: October 2019

Inventory is a very important component in the operational activities of service companies engaged in the workshop. Internal control system is a process in ensuring the operational activities of the company running effectively and efficiently. COSO has 5 components in the control system that is the control environment, risk assessment, control activities, information and communication and supervision of existing performance in the company. The purpose of this research is to know the internal control system of COSO inventory management. The research method used is descriptive qualitative method and this research data obtained through interview and literature study. This research was conducted on CV. Kombos Tendean which is one of the service companies. The result of research stated that the internal control system on the management of inventory based on COSO seen from the company's operational activity has some strength because it has applied the internal control elements according to the company's SOPKeywords: COSO Internal Control System
PENGARUH DEVIDEND PER SHARE DAN EARNING PER SHARE TERHADAP HARGA SAHAMPADA PERUSAHAAN GO PUBLIC DI BURSA EFEK INDONESIA
Authors: Datu Christian V. , Maredesa Djeini
Published: October 2019

Rising share price means increases the value of a company. The company can hold and invest the revenues from on pay dividend shareholders, this can be harmful to shareholders that require that the information is the main thing that EPS need to be noted and made measure that better by investors in making a decision to invest, so that it will affect the demand for the corresponding company shares which in the end will affect the share price, where when investors consider EPS companies good enough and will produce a return in accordance with the risk that will be borne our griefs, then the demand for the shares of the company will increase, which means the company share price will also increase.Keywords : Dividends Per Share, Earning per Share (EPS), Share Price
PENERAPAN AKUNTANSI PENYUSUTAN ASET TETAP BERDASARKAN PERNYATAAN STANDAR AKUNTANSI PEMERINTAH NOMOR 07 PADA DINAS PEKERJAAN UMUM PROVINSI SUAWESI UTARA
Authors: Rumbaru Sahril , Elim Inggriani , Kalalo Meyli Y. B.
Published: October 2019

Statement of Government Accounting Standards (PSAP) 07 is the accounting standard for property, plant and equipment including recognition, determination of carrying amount, accounting treatment of revaluation and impairment of carrying value of property and equipment. This study aims to determine the suitability of the application of accounting depreciation of fixed asset based on PSAP 07 at the Public Works Department of North Sulawesi Province. The data used is the report of depreciation in fiscal year 2016. The method used is descriptive analysis method. The results of the research indicate that the Public Works Agency in the application of fixed asset depreciation, the determination of depreciation value, the useful life of the asset, the use of depreciation method and the determination of the book value of the asset is in accordance with PSAP 07, however in the implementation of recording into reporting depreciation of fixed assets, has not implemented it independently but is done by the Regional Financial Management and Asset Board (BPKAD) of North Sulawesi Province somehow it is not in accordance with the assumption of entity independence in Government Regulation Number 71 of 2010 on Government Accounting Standards. It is expected that the Public Works Department of North Sulawesi Province may apply accounting for depreciation in accordance into applicable regulations.Keywords : PSAP 07, Depreciation of Fixed Asset, Implementation of Depreciation
PENERAPAN AKUNTANSI PERSEDIAAN BARANG DAGANG PADA UD. MUDA-MUDI TOLITOLI
Authors: Karongkong Kenny Regina , Ilat Ventje , Tirayoh Victorina Z.
Published: October 2019

In trading company, inventory is a valuable resource as it become the larger asset than current asset. It because the primary income of the company coming from selling goods from inventory. Therefore, accounting management for the inventory is important to avoid fraud. The data for This paper is provided by a distributor company that provide a basic needs for the consumer to implement an accountable inventory management. The Object of this paper is a company name UD. Muda-Mudi Tolitoli. This paper is using a Deskriptif-Kualiatif method. This Paper conclude that UD. Muda-Mudi has implemented accountable based for their inventory management but still need an improvement about providing a division workload for entry and saving goods and income.Keyword : inventory, deskriptif kualitatif
FLYPAPER EFFECT ATAS DANA ALOKASI UMUM DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA MODAL KABUPATEN/KOTA DI PROVINSI MALUKU UTARA
Authors: Karwur Jesiska C , Ilat Ventje , Warongan Jessy D.L
Published: October 2019

This research is aimed examine whether the General Allocation Fund and Regional Real Income effect the Capital Expenditure Regrency/City in the Province of North Maluku and to analyze the possibility of the accurrence of flypaper effect to the Capital Expenditure of Regrency/City in the Province of North Maluku in 2014-2016. The Population of this research is report on realization of regional budjet and expenditure budjet (APBD) Regrency/City in the area of North Maluku Province. This sample use with method pusposive sampling and the number of samples are 30 data. The data that was used are secondary datas which has been obtained from the report on realization of regional budjet and expenditure budjet (APBD) Regrency/City in the Province of North Maluku from 2014 to 2016 which have been obtained from Badan Pusat Statistik (BPS) Maluku Utara. The data analysis instrument that was use in this research is the multiple linear analysis. The results shows that : 1) The General Allocation Fund has significant influence to the Capital Expenditure Regrency /City in the Province of North Maluku. 2) The Regional Real Income fund has no significant influence to the Capital Expenditure Regrency/City in the Province of North Maluku. 3) The flypaper effect has occurred on capital expenditure of Regrency/City in the Province of North Maluku.Keywords: General Allocation Fund (DAU), Regional Real Income (PAD), flypaper effect
ANALISIS BIAYA VOLUME LABA MULTI-PRODUK UNTUK PERENCANAAN LABA JANGKA PENDEK BIJIMERAH COFFEE AND ROASTERY
Authors: Mokoginta Mia Istiana , Sondakh Jullie J. , Budiarso Novi S.
Published: October 2019

Each Company has the same goal to earn profit from the products and services offered. Cost volume profit analysis is used by managers for decision making, planning and as well as the implementation of a cost grouping for short-term profit planning purposes. This study was conducted on Bijimera Coffee and Roastery. The purpose of this study is to know the short-term profit planning on Bijimera Coffee and Roastery by using cost volume profit analysis and multiproduct cost volume profit analysis. Research method used by researcher is descriptive quantitative research type by using break even point analysis, contribution margin, margin of safety, operating leverage and sales mix analysis. Results and conclusions from the study are the contribution margin package of the two product mix is Rp. 700,846.26. The break-even point in the unit of the product mix is 546.74 kg for Bogani Bland product and 234.32 kg for Robusta Modayag product. The company breaks even when the total sales of both products is Rp. 110,128,860. By using the cost volume profit analysis, the company will more easily predict management decisions for the future. In addition, the company can prevent things that adversely affect the company based on the calculation of costs through breakeven analysis, contribution margin, margin of safety, operating leverage and sales mix analysis.Keywords: Cost Volume Profit, Profit Planning, Multiproduct Analysis
PENERAPAN SISTEM ACTIVITY BASED COSTING SEBAGAI DASAR PENETAPAN TARIF LEMBAGA PENDIDIKAN PADA THE BRIDGE MANADO
Authors: Popang Andika Saputra , Pontoh Winston , Rondonuwu Sintje
Published: October 2019

Activity Based Costing system (ABC) is an accounting system that calculates cost based on activities in a company and charge the cost to the product based on cost driver. Therefore, ABC system removes cost distortion that occurs on conventional accounting cost system, and is able to produce a more accurate cost value. This research aims to determine the difference between ABC and conventional cost system in determining the cost of goods sold in an educational institution at PT. Anugerah Bina Bersama Abadi. The results shows that cost of goods sold using the ABC system when compared to the conventional accounting cost on the English and TOEFL Class are lower, with a difference of Rp.21.746,6 and Rp.159.001,15 respectively, while higher on the Community Class with a difference of Rp.153.969,74.Rp.153.969,74.Keywords: Activity based costing, cost of goods sold
PERENCANAAN PAJAK DENGAN PEMBERIAN NATURA KEPADA PEGAWAI PERUSAHAAN SEBAGAI UPAYA UNTUK MENGEFISIENSIKAN PAJAK PADA PT. BANK SULUT GO
Authors: Johanis Astrid S. , Nangoi Grace B. , Tirayoh Victorina Z.
Published: October 2019

Tax is one of the largest sourcesof income the country uses to finance household expenses and needs. Tax became one of the foundations of the state revenue sector in order to ensure the sustainability of national development financing. And for the business world one of the problems that compaines often encounter is tax. Therefore, companies need a way that can Streamline tax burden, and one way can be done with tax planning. The purpose of this study is to know the tax planning by giving natura to company employees can efficient tax burden on the company. And in this research object which become research place that is PT. Bank SULUT GO. Where PT. Bank SULUT GO become one of the companies that apply this way and in this case the company chose giving natura to its employees as an effort in tax planning. Research method in this research is descriptive. The data in this study was obtained through interviews and documentation. The results showed that tax planning by giving natura can efficient tax burden on PT. Bank SULUT GO.Keywords :Tax Planning, Giving Natura
ANALISIS PENGARUH TINGKAT LABA BERSIH DAN UKURAN PERUSAHAAAN TERHADAP KOEFISIEN RESPON LABA PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2013 - 2016
Authors: Soei Reynaldo Soeiswanto , Nangoi Grace B. , Kalalo Meily Y. B.
Published: October 2019

The earnings response coefficient can be indicated as the ability of the profit information to respond to the market. In other words, reported earnings have the power of response. The purpose of this research was to analyze the influence of net profit rate and size firm on earnings response coefficient. The population of this research is manufacturing companies listed on Indonesia Stock Exchange in period 2013-2016 as many as 149 companies. From the population of 149 manufacturing companies listed on Indonesian Stock Exchange, researchers used a sample of 36 manufacturing companies. The independent variables are net profit rate and size firm while the dependent variable is earnings response coefficient. The analysis method of this research are quantitative descriptive statistics and multiple linear regression analysis. The result of normality test showed that the independent variabel and the dependent variabel are not normally distributed. When the data is not normally distributed, the thing to do is transform the research data and test the normality again. The result of this research showed that net profit rate has positive and not significant effect on earnings response coefficient, size firm has positive and significant effect on earnings response coefficient, and also net profit rate and size firm have significant result on earnings response coefficient.Keywords : Net Profit Rate, Size Firm, Earnings Response Coefficient
PENGARUH OBEDIENCE PRESSURE DAN SELF-EFFICACY TERHADAP AUDIT JUDGEMENT PADA AUDITOR PERWAKILAN BPKP PROVINSI SULAWESI UTARA
Authors: Rumengan Vriska , Tinangon Jantje J. , Pangerapan Sonny
Published: October 2019

BPKP is one of the official internal government auditors, whose duties and functions is to supervised financial and development activities. One of its task is to audit. When conduction an audit, auditors are required to be able to give consideration as to the supervision of the government financial statements. This is where the role of audit judgement comes to life. Audit judgement is the personal consideration of auditors in decision making whether or not a financial statement is reasonable. Audit judgement is effected by several factors, that is Obedience Pressure and Self-efficiency. This research is aimed to find out the impacts of obedience pressure and self efficiency on audit judgement. The sample of this research is 53 auditors employed at the Offices of The Representatives of BPKP, North Sulawesi, in Manado. The samples were chosen randomly using simple random sampling techniques. The data were analyzed using multiple regression analysis and the data were examined using SPSS 21 (Statistical Product and Service Solution). The result of this research showed that partially, obedience pressure significantly influence the audit judgement negatively; while self-efficiency significantly influence audit judgement positively. Keywords: Audit Judgement, Obedience Pressure, Self-Efficacy.