bluuebunny/crossref_metadata_2025 huggingface dataset:
ANALISIS SISTEM PENGENDALIAN INTERNAL TERHADAP PEMBERIAN DAN PELUNASAN PIUTANG PADA KOPERASI PEGAWAI NEGERI (KPN) BAHTERA BITUNG
Authors: Lahope Wendy Hillari , Runtu Treesje , Wangkar Anneke
Published: October 2019

Internal controls should be supported by the presence of control components which include: control environment, control activities, risk assessment, information and communication, and monitoring. All of these will support the achievement of internal control objectives. The purpose of this study is to determine whether the internal control system on the provision and repayment of receivables at the Cooperative Employees (KPN) Bahtera Bitung is in accordance with the theory of COSO. The method used is descriptive method. Based on the results of research conducted by researchers, it can be concluded that the internal control system in the cooperative is still less effective, due to the absence of division of tasks or the granting of authority and responsibility, and bad debts are still common in the Employees Cooperative (KPN) Bahtera Bitung.Keywords : Internal Control System, Accounts Receivable
EVALUASI PENERAPAN SISTEM AKUNTANSI PENGELUARAN KAS ATAS UANG PERSEDIAAN (UP) PADA DINAS SOSIAL KOTA MANADO
Authors: Wongkar Velasco , Pangemanan Sifrid S. , Wokas Heince R. N.
Published: October 2019

Efforts by local governments to regulate and manage finances in their own regions in optimizing the capacity of income in each region to improve regional development. This study aims to understand the application of cash accounting system for the Money Supply (UP) at Manado City Social Office. The method used is descriptive quantitative. The results of this study explain the implementation of cash accounting system of cash on inventory (UP) in Manado City Manado has been done in accordance with the theory of accounting system cash disbursement. It is expected that the training in the field of accounting for performance can run well.Keywords: Accounting system cash expenditure, inventory money, implementation effectivenes
ANALISIS PENERAPAN PRINSIP GOOD GOVERNANCE DI KANTOR SAMSAT AMURANG
Authors: Tulle Synta , Sondakh Jullie J. , Mawikere Lidia M.
Published: October 2019

This research aims to know the implementation of good governance principles at Samsat Amurang office. Principles relating to the financial statements are the principle of fairness, accountability principles, principles of transparency, and the principle of responsibility. This study uses a qualitative method. This research was conducted by interviewing the head of UPTB  Samsat Amurang office and treasurer of reception section. Based on the results of research implementation of the principle of good governance are the principle of fairness, accountability principles, transparency principles, and running well in accordance with the procedures and rules applicable, while the application of the principle of responsibility is about the comfort of society that still can not satisfy the community and not in accordance with the rules of the good application of responsibility principle. Keywords: good governance
PENGARUH KESADARAN WAJlB PAJAK TERHADAP KEPATUHAN WAJlB PAJAK DALAM MEMBAYAR PAJAK BUMl DAN BANGUNAN Dl KABUPATEN MlNAHASA UTARA
Authors: Bill Makarau Jonathan , Kalangi Lintje , Mawikere Lidia
Published: October 2019

Taxpayer compliance becomes an important behavioral pattern in relation to improve the tax revenue sector. Taxpayer compliance can be influenced by various factors, one of them is the awareness of the taxpayer. This research is intended to determine the awareness of taxpayers on compliance in paying the tax on land and building tax in North Minahasa District. This research uses quantitative method with 100 respondents. The results of this study indicate that the awareness of taxpayers influences taxpayer compliance in paying the tax on the land and building tax in North Minahasa District. The research results show significance with a probability value of 0.000 smaller than 0.05, with the result that Ho is rejected. Thus there is significant with partial influence on taxpayer awareness of compliance in paying the tax on the land and building tax, then the Ha is accepted.Keywords : Awereness of Taxpayer, Taxpayer Compliance.
ANALISIS PEMUNGUTAN DAN PENCATATAN PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN (PBB - P2) PADA PEMERINTAH KABUPATEN MINAHASA TENGGARA
Authors: Langi Lisa Tivani , Saerang David P. E. , Warongan Jessy D.L
Published: October 2019

At first PBB-P2 was levied by the central government. The transfer of UN-P2 in Southeast Minahasa district begins on January 1, 2014 and is expected to increase the Local Revenue (PAD) and at the same time improve the structure of Regional Revenue and Expenditure Budget (APBD), improve public services, accountability and transparency in the management of PBB-P2. The purpose of this study was to analyze how the collection and recording of PBB-P2 at the Government of South Minahasa District. The purpose of this research is to know and analyze the collection and recording of PBB-P2 in South Minahasa. The type of research used is descriptive qualitative research. The result of the research shows that the PBB-P2 collection in Southeast Minahasa Regency still has obstacles, namely Taxpayer Notification Name (SPPT) which isn’t in accordance with the name of tax object, the existence of double SPPT, the SPPT but the location of the tax object is unknown, the lack of awareness in making the payment of PBB -P2 by taxpayers domiciled outside the region but has a tax object in the region. Recording of PBB-P2 revenue is still the difference between budget realization of PBB-P2. It is recommended that the Regional Finance Board of Southeast Minahasa hold socialization to local governments and local communities regarding the implementation of PBB-P2 collections, so that taxpayers have a concern in the case of PBB-P2 payments on time and active in reporting the object/subject of tax when there are problems encountered.Keywords : Collection, accounting records, PBB-P2
PENGARUH PENERAPAN GOOD GOVERNANCE DAN SISTEM AKUNTANSI KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PADA PEMERINTAH KOTA MANADO
Authors: Maramis Miranda Miryam , Morasa Jenny , Wokas Heince R. N.
Published: October 2019

This study aims to analyze the application of good governance and local financial accounting system to the quality of financial statements SKPD. This research was conducted in Manado City Government. Sampling method in this research is by using quantitative approach, by using primary data through questionnaire. This sample is distributed to 40 financial officers from 10 SKPD of Manado City. For this study data were analyzed by using multiple linear regression with statistical program tool, after classical assumption test fulfilled. The data is processed by using SPSS 21 program. The result of this research indicates that good governance has a significant positive influence to the quality of local financial statements and regional financial accounting system there is no significant positive effect on the quality of local financial statements.Keywords: Good Governance, Regional Financial Accounting System, Quality of Regional Financial Report
PENGARUH STRUKTUR SISTEM PENGENDALIAN MANAJEMEN, PROSES SISTEM PENGENDALIAN MANAJEMEN DAN SISTEM PENGHARGAAN TERHADAP KINERJA MANAJERIAL (STUDI PADA RSUD SULAWESI UTARA)
Authors: Tendean Anggreini Brenda , Saerang David P. E. , Runtu Treesje
Published: October 2019

Increasing managerial performance is important for an organization so that the goals of an organization can be achieved. Performance is the work of someone in the organization in carrying out the duties and responsibilities that apply in an organization. Several factors that influence managerial performance include the management control system structure, the management control system process and the reward system. This study aims to determine the effect of the structure of the management control system, the process of management control systems and the reward system on managerial performance in the general hospitals of North Sulawesi. The sample used was 40 respondents. The results of the first hypothesis testing obtained t-count value of 14.066> 2.028 and a significance value of 0.000 <0.05. Thus the hypothesis of the structure of the management control system has a significant positive effect on managerial performance received in accordance with the results of the partial hypothesis test (t test). This shows that North Sulawesi Hospital has implemented a management control system structure that can improve hospital managerial performance. The second hypothesis is obtained by the t-count value of 2.185> 2.028 and the significance value of 0.035 <0.05. Thus the hypothesis of the management control system process has a significant positive effect on managerial performance received in accordance with the results of the partial hypothesis test (t test). This shows that the better the implementation of the management control system process, the managerial performance will increase. The third hypothesis is obtained that the t-count value is 2.021 <2.028 and the significance value is 0.051> 0.05. Thus the reward system hypothesis influences managerial performance is rejected in accordance with the results of the partial hypothesis test (t test). This shows that the reward system applied by the hospital does not affect managerial performance. And the fourth hypothesis is obtained F-count value of 84.200> 2.86 and a significance value of 0.000 <0.05. Thus the hypothesis of the structure of the management control system, the management control system process and the reward system are accepted in accordance with the results of simultaneous hypothesis testing (F test).Keywords: Structure of Management Control Systems, Process of Management Control Systems, Reward Systems, Managerial Performance.
EVALUASI IMPLEMENTASI PAJAK PROGRESIF TERHADAP KENDARAAN BERMOTOR DI KABUPATEN MINAHASA UTARA PROVINSI SULAWESI UTARA
Authors: Adiputra Mandang , Karamoy Herman , Pangerapan Sonny
Published: October 2019

Motor vehicle tax is a potential tax in local revenue. Progressive tax on motor vehicles is valid from January 2012 in North Sulawesi based on the implementation of the Provincial Regulation No. 7 of 2011 on Regional Taxes. The purpose of this study is to know the implementation of progressive tax on motor vehicles in North Minahasa District and to determine the inhibiting factor appear in the implementation of progressive tax implementation. The method used in this research is descriptive method that is by collecting data from the results of the research and then analyzing and drawing conclusions from the research. The results obtained that the implementation of progressive tax on motor vehicles in North Minahasa District has been implemented based on existing regulations and taxpayers also have to pay motor vehicle tax based on prevailing rates. However, there are inhibiting factors in the implementation of progressive tax, namely the factor of officers who carry out data collection because often vehicle owners are not in place, facilities and infrastructure factors because not all taxpayers can pay during SAMSAT office hours, the factor of SAMSAT are input errors vehicle owner data, and the factor of the people who are still not aware of the progressive tax rate.Keywords : Motor Vihecle Tax, Progressive Tax, Implementation
IMPLIKASI PENERAPAN PERATURAN GUBERNUR NOMOR 42 TAHUN 2017 TERHADAP PENINGKATAN PENERIMAAN PAJAK KENDARAAN BERMOTOR DI SAMSAT MANADO
Authors: Wondal Meilani , Lambey Linda , Wangkar Anneke
Published: October 2019

The motor vehicle tax amnesty is one of the policies which can be issued by local government to improve its motor vehicle tax revenue. In 2017, local government of North Sulawesi, in this case the Governor of North Sulawesi, issued the Governor Regulation Number 42 Year 2017 about motor vehicle tax amnesty and ownership relocation customs. The purpose of this research is to observe the implication process of applying Governor Regulation Number 42 Year 2017 towards the improvement of motor vehicle tax revenue at SAMSAT Manado. Qualitative research method was used with descriptive analysis method to describe the realization of motor vehicle tax revenue using table and diagram before and after tax amnesty which the conclusion was drawn later. The research outcome showed that motor vehicle tax revenue improved due to tax amnesty program even though its implication was not really considerable only 2.028% of the total revenue of motor vehicle tax in 2017. Keywords: Motor Vehicle Tax Amnesty, Implication, Motor Vehicle Tax Revenue.
PENGARUH KONSEP DIRI DAN SELF EFFICACY MAHASISWA JURUSAN AKUNTANSI TERHADAP PRESTASI BELAJAR MAHASISWA JURUSAN AKUNTANSI (STUDI PADA UNIVERSITAS SAM RATULANGI)
Authors: Wuniarto Stevi , Manossoh Hendrik , Mawikere Lidia M.
Published: October 2019

Achievement in learning is the result of the learning process that is determined by students individually in a certain time frame. The results of learning achievement are different for everyone, and are recorded as a score in your report card or in the achievement index. Learning achievement of a person is influenced by two factors, internal (from the individual) and external (outside of the individual), where the individual factor is more influential that the external factor, so the writer of this research have decided to emphasized more on the internal factors which are the self concept and self efficacy. The purpose of this research is to determine the influence of self concept and self efficacy on Majoring Accounting student towards their learning achievements. This research uses the survey method to collect prime data from a population of Majoring Accounting student from the University of Sam Ratulangi and also uses the determination of sample based on purposive sampling method. This research uses multiple linear regression analysis tools with the help of SPSS 22. The result of the research are, (1) Self concept has a significant influence on student learning achievement, (2) Self efficacy has a significant influence on student study prestige. Keywords: Self Concept, Self Efficacy, Learning Achievement
PENGARUH PENGETAHUAN PERPAJAKAN DAN KUALITAS PELAYANAN PAJAK TERHADAP MOTIVASI DALAM MEMBAYAR PAJAK PENGHASILAN (STUDI PADA WPOP DI KEC. WANEA KOTA MANADO)
Authors: Cimberly Polii , Manossoh Hendrik , Wokas Heince R. N.
Published: October 2019

This research aims to examine the effect of tax knowledge and the quality of tax service on motivation in paying income tax. The sample in this research are all individual taxpayers who reside in the district wanea of manado city. The data in this research is using primary data. It was collected by distributing questionnaires directly to individual taxpayers in the district wanea of manado city. The data taken was processed using the multiple linear regression analysis with the help of  SPSS 23. The result indicate that: tax knowledge has positive effect towards motivation in paying income tax. The quality of tax service has positive effect towards motivation in paying income tax. Tax knowledge and the quality of tax service simultaneously have positive effect towards motivation in paying income tax.Keywords: Tax Knowledge, The Quality of Tax Service, Motivation In Paying Income Tax.
PENERAPAN SISTEM JOB ORDER COSTING DALAM PENENTUAN HARGA JUAL PRODUK PADA CV. SATU SATU MEDIA UTAMA
Authors: Nangin Anggelika S. , Nangoi Grace B. , Tirayoh Victorina Z.
Published: October 2019

CV. Satu Satu Media Utama in calculating the cost of the product, has not calculated carefully, causing problems for the company that are unknown in detail and impact the selling price of the company's products. CV. Satu Satu Media Utama is a company engaged in Digital Printing Industry. This study aims to determine the role of Job Order Costing in determining the selling price of the product, using the method of calculating Full Costing and Variable Costing. Method of data analysis used in this research is descriptive qualitative. The results of research for the implementation of Job Order Costing system, the company has applied in the collection of product cost, but in the calculation of the cost of the company's products does not include marketing costs and depreciation costs of the machine into the calculation of overhead costs, and the company has not entered the price card of the order as the auxiliary card in the determination product selling price.Keywords: Job order costing, factory overhead cost, selling price
ANALISIS PENERAPAN PPN DAN PPH PASAL 22 ATAS PENGADAAN BARANG PADA KANTOR BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN PERWAKILAN SULAWESI UTARA
Authors: Mufarokhah Arifatul , Sondakh Jullie J. , Pangerapan Sonny
Published: October 2019

The treasurer as functional officer has the obligation to deposit and report the tax payable. Examples of taxes that must be deposited and reported by the treasurer are Value Added Tax and Tax Article 22 in the activities of procurement of goods. Procurement of goods for the government is a process of activities to meet or provide the needs and supply of goods for central and local governments. The purpose of this study is to know how to calculate, deposit, and report Value Added Tax and Income Tax Article 22 on Procurement of Goods at Kantor Badan Pengawasan Keuangan dan Pembangunan Perwakilan Sulawesi Utara. This research method using qualitative descriptive method. The result of the research shows that the calculation of Value Added Tax is subject to 10% tariff and for Tax of Article 22 is charged 1.5% tariff then deposited using billing code to Bank BNI. Calculation of VAT and Income Tax Article 22 in 2017 at Kantor Badan Pengawasan Keuangan dan Pembangunan Perwakilan Sulawesi Utara is in conformity with the applicable law, but there are still some calculations performed by the treasurer that is not appropriate. In the case of reporting the treasurer does not report, the treasurer should conduct tax reporting in accordance with the rules stipulated by the Minister of Finance and the Directorate General of Taxes in order not to be subject to sanctions on tax administration.Keywords : Calculation, Deposit, Reporting, Value Added Tax, Income Tax Article
ANALISIS PENERAPAN AKUNTANSI ZAKAT, INFAQ/SEDEKAH PADA BADAN AMIL ZAKAT NASIONAL KOTA KOTAMOBAGU
Authors: Rahmadani Fitri , Karamoy Herman , Afandi Dhullo
Published: October 2019

The application of accounting zakat in management of zakat, infaq/charity is very recommended that creation of tranparent financial reporting and accountability. While the main principle of zakat management still putting honesty and the trust of these factors make less disbelief muzakki to zakat management. The purpose of this study was to determine the application of accounting zakat based on SFAS No. 109 on Baznas Kotamobagu City. While the purpose of the application of SFAS No. 109 which is to regulate the recognition, measurement, presentation and disclosure of transactions zakat, infaq/charity to the other amil zakat institutions nationwide. This type of research is a qualitative study using descriptive methods. From the result of this research in the recognition, measurement and disclosure Baznas Kotamobagu City has not fully implemented in accordance with SFAS No. 109, for presentation and financial reporting Baznas Kotamobagu City only reports the reception and distribution of zakat, have yet to implement component based on SFAS No. 109. In this case you should Amil Zakat Kotamobagu City soon prepare a report based on SFAS No. 109 so that the main principle of amil zakat board Kotamobagu City not only honesty and trustworthy but also accountability and transparency.Keywords : Accounting Zakat, Infaq /charity, Financial Statements
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERHITUNGAN PPH BADAN PADA PERUSAHAAN PEMBIAYAAN DI PT. HASJRAT MULTIFINANCE MANADO
Authors: Rantung Allbrian J. W. , Saerang David P. E. , Pontoh Winston
Published: October 2019

One of the largest sources of state revenue in the tax sector is bandan income tax / PPh 29. This study aims to determine what factors influence the calculation of corporate income tax on finance companies at PT. Hasjrat Multifinance Manado. This research uses descriptive method which is used to find out how many factors influence the calculation of corporate income tax.From the results of the study it is known that there are several factors that influence the calculation of corporate income tax, namely the factor of sales contribution on credit by the dealer, the interest rate factor and the administrative revenue factor. The results of this study indicate that these factors are the main source of income for finance companies, thus affecting the calculation of Corporate Income Tax. The greater the contribution of the dealer will affect the value of financing, and the value of financing will affect the value of revenue and revenue of the company so that automatically the greater the contribution of corporate income tax/PPh 29. Keywords :Financing contributions, installments and interest income, taxes
ANALISIS LAPORAN AKUNTABILITAS KINERJA PADA DINAS PEMBERDAYAAN MASYARAKAT DAN DESA KABUPATEN MINAHASA SELATAN
Authors: Tambarici Anita Carolina , Kalangi Lintje , Afandi Dhullo
Published: October 2019

The government must periodically communicate the achievement of the organization's strategic goals and objectives to stakeholders as outlined in the Government Institutional Performance Accountability Report (LAKIP). However, these efforts do not seem to be fully supported by the institutions and bureaucracy in question. This can be evidenced by the finding of more and more cases that harm the country's finances up to trillions of rupiah. These cases are mostly in the form of Corruption, Collusion and Nepotism (KKN) practices carried out by certain elements in institutions and bureaucracy that are owned by the government. In addition, the problems that are often found in LAKIP are frequent points of realization the budget and its achievements are not aligned where the funds or budget realized in an activity are not clear about the details and details so that LAKIP is often not in line with the Strategic Plan prepared by the government. This study aims to analyze the adequacy of the Performance Accountability Report of Government Agencies (LAKIP) of South Minahasa DPMD. The analysis method used in this study is descriptive method with the Balanced Scorecard approach. LAKIP The Community and Village Empowerment Office of South Minahasa Regency is in accordance with the perspective of the Balanced Scorecard that has been implemented. Performance achievements that have been good and have been accomplished by the South Minahasa District DPMD need to be maintained and developed again.Keywords : Accountability, Perfomance, Report, Balanced Scoredcard, DPMD
ANALISIS KONTRIBUSI PAJAK RESTORAN TERHADAP PENDAPATAN PAJAK DAERAH PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KABUPATEN MINAHASA SELATAN
Authors: Anugrahi Rachelyta , Manossoh Hendrik , Tangkuman Steven J.
Published: October 2019

Restaurant Tax is one of the types of Regional Taxes. Regional Tax is a compulsory levy paid by a resident in a region to the local government of that place which will be used for the benefit of local government and public interest. The objective of this research is to know the contribution of Restaurant Tax to local tax revenue. This research uses descriptive qualitative method. The result of research shows that the contribution given by the improvement from 2014 is 5.13%, and the next year 2015 is 8.74%, then 2016 is 11.66%, until 2017 is get 12.58%. The effectiveness level of restaurant tax has fluctuated from 2014 to 2017.Keywords: Contribution, Restaurant Tax, local Tax, Effectiveness
ANALISIS EFEKTIFITAS DAN KONTRIBUSI PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN (PBB-P2) TERHADAP PENINGKATAN PENERIMAAN PENDAPATAN ASLI DAERAH DI KABUPATEN MINAHASA SELATAN DAN KOTA MANADO
Authors: Lintong Felia , Sabijono Harijanto , Kalalo Meily Y. B.
Published: October 2019

Basically Tax is a levy or a contribution to the state and also the main source of income from taxes. Law no. 12 Year 1985 is the basis of collecting Land and Building Tax, while Land Tax and Rural and Urban Buildings are potential for the revenue of local origin. The purpose of this study was to determine the effectiveness and contribution of land taxes and rural and urban buildings in South Minahasa District and Manado City. The research used is a qualitative descriptive method. The research data is collected by direct interviews with the parties concerned and by literature study. The results showed that the effectiveness of tax revenue earth and rural and urban buildings South Minahasa District 88.12% (quite effective), and Manado City 95.52% (effective). The contribution of the land tax and rural and urban buildings to the local revenue of South Minahasa Regency is 4.55% (very less), and Manado City is 9.46% (very less).Keywords: PBB-P2, income, effectiveness, and contribution
ANALISIS PENERAPAN TARIF PROGRESIF PAJAK KENDARAAN BERMOTOR PADA UNIT PELAKSANA TEKNIS DAERAH (UPTD) KOTA MANADO
Authors: Thomas Mario Y. , Saerang David P. E. , Warongan Jessy D.L
Published: October 2019

Vehicle Tax is the major contributor to the Original Local Government Revenue, with a progressive tax rate. Vehicle is a crucial asset because the price per unit is relatively high. The tax function fulfillment in this policy is very influential to the wealth of people as a vehicle user, whether it is for entrepreneur or non-entrepreneur. Every province is unique by economy, social, cultural and other factors that are obviously differentiating the tax policy implementation. This research analyzes the implementation of vehicle progressive tax rate policy in Manado City Local Technical Operating Unit and explains the obstacles faced along with the efforts to overcome. This research is done by the qualitative approach with descriptive analysis. Research result describes the policy implementation specifically by some aspects related to vehicle tax, explains the obstacles faced along with the efforts to overcome.Keywords : progressive tax rate, vehicle tax
ANALISIS KINERJA ACCOUNT REPRESENTATIVE (AR) DALAM UPAYA PENINGKATAN KEPATUHAN WAJIB PAJAK DI KPP PRATAMA MANADO
Authors: Waghe Alter S. , Pangemanan Sifrid , Pangerapan Sonny
Published: October 2019

Tax is a people's contribution to the state that is compelling and the benefits can not be directly felt by the community. Account representative (AR) is an employee who is appointed and designated as an Account representative (AR) in the tax service office and each Account representative (AR) has several taxpayers who must be supervised. The purpose of this study was to analyze the performance of Account Representative (AR) in an effort to increase taxpayer compliance at the KPP Pratama Manado. The analytical method used in this study is descriptive. The results of this study indicate that the Account representative (AR) performance for 2014-2016 has been going well even though in 2014 and 2015 seen from the indicators of proposed special examinations and indicators of visit visit performance Account representative (AR) has not reached the target, but in 2016 already achieve the target and for the level of taxpayer compliance in KPP Pratama Manado in 2014-2016 is still low but each year has increased compliance. Account representative (AR) further enhances performance in efforts to increase compliance by continuously exploring the potential of tax revenue and increasing socialization to taxpayers.Keywords: performance, Account representative (AR), taxpayer compliance
ANALISIS SISTEM DAN PROSEDUR AKUNTANSI ASET DI DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU DAERAH PROVINSI SULAWESI UTARA
Authors: Mentu Dewi Kristanti , Pusung Rudy J. , Suwetja I Gede
Published: October 2019

Local government assets are one of the elements of the regional government balance sheet, in the asset information the balance sheet report describes the condition of economic wealth owned by local governments. Analysis of local government assets is carried out to find out more about the wealth and economic potential of the local government so that from this information the public can assess various things. Accounting for assets is an economic resource that is controlled and owned by the local government. The asset accounting systems and procedures a controlling tool in managing assets used by the Regional Work Unit. The purpose of study was to find out how the systems and procedures for asset accounting in the Regional One-Stop Regional Service and Services Office of North Sulawesi Province. The method use in this research is descriptive analysis method. The result show that the application of system and procedure for asset accounting procedures is in accordance with the Regulation of the Minister of Home Affairs No. 17 of 2007. It is recommended that the asset accounting system and procedures at the One Door Investment Service from North Sulawesi. and Integrated Services in accordance with regulations and maintain them again by carrying out technical guidance and socialization to improve the quality of human resources.Keywords: systems, procedures, asset, accounting, analysis
PENGARUH KOMPETENSI, OBJEKTIVITAS, DAN TEKANAN ANGGARAN WAKTU TERHADAP KUALITAS HASIL AUDIT PERWAKILAN BPKP SULAWESI UTARA
Authors: Lohonauman Hans , Sondakh Jullie J. , Kalalo Meily Y. B.
Published: October 2019

This study aims to determine the influence of competence, objectivity, and time budget pressure on the quality of audit results BPKP North Sulawesi Representative. The population used in this study is the BPKP auditor. Method of sampling by purposive sampling according to predetermined criteria. The number of samples collected was 45 respondents. The research data is the primary data obtained directly from the research object. The collected data is analyzed by using data analysis which is done by testing the data quality and classical assumption 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 the variables of competence and objectivity have a significant effect on the quality of audit results. This shows that competence and objectivity affect the quality of audit results. While the time budget pressure had no significant effect on the quality of audit result. This suggests that time budget pressure does not affect the quality of audit results.Keywords : competence, objectivity, time budget pressure, and quality of audit results
ANALISIS PERBANDINGAN POTENSI DAN REALISASI PENERIMAAN PAJAK RESTORAN TAHUN 2014-2017 (STUDI PADA BADAN KEUANGAN KABUPATEN MINAHASA UTARA)
Authors: Waworundeng Veronica , Elim Inggriani , Budiarso Novi S.
Published: October 2019

The purpose of study aims to determine the growth of restaurant tax revenues and analyze the potential and realization of restaurant tax revenues in Kabupaten Minahasa Utara. The data used to analyze that is qualitative data, the source using primary and secondary data. Data collection methods used in this study descriptive analysis method, which aims to explain about the object. The result of the research shows that the realization of restaurant tax is big enough compared to the potential of restaurant tax revenue. The effectiveness shows its effective.Keywords: Restaurant Tax, Restaurant Tax Potential, Restaurant Tax Reception and Restaurant Tax Effectiveness
PERSEPSI CALON WAJIB PAJAK ATAS TINDAK PENGGELAPAN PAJAK
Authors: Lamia Miranda , Morasa Jenny , Rondonuwu Sintje
Published: October 2019

Tax Evasion is a major problem in the Indonesian economics which related to state tax income. To know the perception of tax evasion done by taxpayers, we can observe it from the perception of future taxpayers like college student. The method used in this research is descriptive method, in the way of analyzing each data and then presented based on narrative data groups for conclusion to be mades. The result of this research is prospective student taxpayers of Politeknik Negeri Manado see that tax evasion from perceptions of tax system, feeling of justice and discrimination as an unreasonable act against the law.Keywords : Perception, Student, Prospective Student Future Taxpayers, Tax, Tax Evasion
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI DALAM MENUNJANG PENGENDALIAN INTERNAL PEMBIAYAAN KREDIT USAHA MIKRO PADA PT BANK SULUTGO
Authors: Sawori Roslin , Morasa Jenny , Tangkuman Steven J.
Published: October 2019

The credit provided by PT SulutGo Bank is very helpful to the community in obtaining its business capital. The problems that often arise in credit are bad debts, and this risks the smooth operation of the bank. This research aims to determine the application of accounting information systems in supporting the internal control of micro business credit financing at PT SulutGo Bank to get a clear picture of this application. This research uses descriptive analysis method. The type of data used in this research is qualitative data. The result showed that the application of the micro finance credit information systems at PT SulutGo Bank has been carried out well and has supported the internal control of micro business credit financing. This is indicated by elements of the accounting information system that supports each component of internal control. Keywords:  application of accounting information system, internal control
ANALISIS LAPORAN KEUANGAN SEBAGAI DASAR PENILAIAN KINERJA PADA PERUSAHAAN SEMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2016
Authors: Pasiakan Melisa Patricia Novelina , Alexander Stanly W. , Pangerapan Sonny
Published: October 2019

Company's financial performance can be known from the aspect of financial ratios, such as Liquidity, Solvency, Profitability, and Activity ratios. The development of a company, can be seen and can be compared through the company's financial performance. This is certainly useful for investors, creditors, and owners to make profitable investment decisions. This study aims to assess the financial performance of PT. Semen Indonesia Tbk, PT. Indocement Tunggal PrakasaTbk, and PT HolcimIndonesia by using financial ratio analysis. This study uses secondary data from Indonesia Stock Exchange. The result of research shows there are differences of financial performance between PT. Semen Indonesia Tbk, PT. Indocement Tunggal PrakasaTbk, and PT Holcim Indonesia. Suggestions for the Management Party should further improve the performance of total asset management, so that efficient corporate finance will be better.Keywords: Liquidity, Solvency, Profitability, Activity, and Financial Performance
ANALISIS PERHITUNGAN DAN PEMOTONGAN PAJAK PENGHASILAN PASAL 21 PADA KARYAWAN TETAP PT. AIR MANADO
Authors: Latif Risna , Sabijono Harijanto , Afandi Dhullo
Published: October 2019

Income Tax Article 21, or commonly referred to Article 21 Income Tax is as tax on incomce in the form of wages, salary, honoraria, allowances and other payments to the name and in any form in connection with employment or occupation, services and activities that carried out by private persons subject to tax in the country. the purpose of this research is to analyse whether the application of calculation and deduction of Article 21 income tax at PT. Air in Manado has already met the rule of taxing. The method used in this research is descriptive analysis method, object study was conducted at the PT. Air Manado. Based on thediscussion of research results, it was concluded that in determining the calculation and deduction of Article 21 Income Tax at PT. Air Manado is still not in accordance with the latest tax regulations.Keywords : Article 21 Income Tax
ANALISIS EFEKTIVITAS BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) TERHADAP PAJAK DAERAH DI KABUPATEN MINAHASA TENGGARA
Authors: Koho Clever Clinton , Sabijono Harijanto , Rondonuwu Sintje
Published: October 2019

Tax inspection is a series of activities to search, collect, process data and or other information to test compliance fulfillment of tax obligations and for other purposes in order to implement the provisions of tax laws and regulations. This matter is also motivated with the current tax law in Indonesia in implementing tax collection with self assessment system. Cost acquisition of Land and Building Rights is one of the local taxes that has a major contribution as local tax revenue. The used analysis method in this research is descriptive with qualitative approach. The results used in this study show that the effectivity of Customs Acquisition Rights on Land and Buildings in 2015-2017 is considered very effective. This means that the performance of the Government in Southeast Minahasa Tenggara is very good because it can meet the targets that have been determined, and the government of Southeast Minahasa Tenggara should continue to maintain it.Keywords: Effectivity, Cost Acquisition of Land and Building Rights, Local Tax
ANALISIS PENERAPAN E-NOFA (ELEKTRONIK NOMOR FAKTUR) PAJAK SEBAGAI UPAYA UNTUK MENCEGAH TERJADINYA FAKTUR PAJAK FIKTIF DAN FAKTUR PAJAK NOMOR BERGANDA (STUDI PADA KANTOR PELAYANAN PAJAK PRATAMA MANADO)
Authors: Alhabsyi Muhamad N , Saerang David P. E. , Budiarso Novi S.
Published: October 2019

The purpose of this study was to find out (e-Nofa) taxes in the tax service office (KPP) in Manado. The type of research conducted is qualitative. Data is obtained by conducting interviews, literature studies, documentation and collecting documents related to research. The data taken are: Sources of information, language, organizational structure, head office and agencies, as well as interviews with the Pratama Manado tax office and taxable entrepreneurs (PKP) who use E-Nofa. The analytical method used is descriptive comparative. The stages carried out in this study are the data needed, after which transcripts of interviews are made. Then an interview is conducted by providing codes to assist in presenting and focusing what data is suitable for analysis. The results showed that the application of e-Nofa at KPP Pratama Manado was good, but it was not yet fully efficient because of some requirements of tax duties that caused an efficient level.Keywords: e-Nofa, Taxable Enterpreneus
ANALISIS PERLAKUAN AKUNTANSI UNTUK KREDIT BERMASALAH PADA PT. BANK RAKYAT INDONESIA (PERSERO) TBK CABANG MANADO
Authors: Tumbel Deisy M. , Kalangi Lintje , Walandouw Stanley Kho
Published: October 2019

Non-performing Loans in generally are loans that pay for their mortgage payments and/or  the interest has passed 90 days or the due date, or loans whose payments are timely are in doubt. Non-performing Loans consist of loans sich as substandartd, doubtfull, loss. The research method used is descriptive method, namely data collected, analyzed, and compared then drawn to conclusion. The result of the study obtained showed that the accounting treatment of non-performing loans at PT. Bank Rakyat Indonesia (persero) Tbk Manado Branch, is in accordance with SFAS No. 50, 55 and 60 concerning to the presentation, recognition, measurement and disclosure. Keywords: Non-performing Loans, Accounting Treatment
PENGARUH PEMERIKSAAN PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA MANADO
Authors: Assa Jeremiah Reinhart , Kalangi Lintje , Pontoh Winston
Published: October 2019

One of the largest state revenues comes from the tax sector. Tax receipts are a major source of financing and national development to improve people's welfare. One of the tax revenues is derived from Income Tax (PPh). Sanctions and tax audit is one of the factors that influence taxpayer compliance. This study aims to determine the effect of sanctions and tax audits on taxpayer compliance in paying taxes. This research uses quantitative research method. The results showed that tax audit and sanctions have a significant effect on taxpayer compliance in paying taxes. This is a reference so that supervision in the form of inspection can be maximized so as to improve taxpayer compliance in paying taxes.Keywords: tax audit, tax sanctions, tax compliance
ANALISIS LAPORAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH PADA DINAS PEKERJAAN UMUM KABUPATEN MINAHASA
Authors: Worotikan Jenefer Hermina , Sondakh Jullie J. , Gamaliel Hendrik
Published: October 2019

Department of public work of Minahasa district is one of the agencies within the scope of governmental of Minahasa district which has responsibility to compose accountabilities Performance peport of Government instance. LAKIP is a form of the government accountability on  performance implementation which is carried out within a year estimates and as on of the manifestation of good governance. The purpose of this study was to analyze what factors caused the format of LAKIP formulation to the DPU not to fulfill the suitability of the elements of the formatting format in accordance with the Regulation of the Minister of State for Administrative Reform and Bureaucratic Reform number 29 year 2010 consisting of executive summary, introduction, planning and agreement performance, performance accountability, strategic plan, annual performance plan form (CTR), key performance indicators (IKU), performance agreement form, closing, attachments. The elements that are not yet in accordance with the regulations are the main performance indicators, covers and attachments. The methods of data collection which is used are interviews and documentation. The method of analyses of data which used is descriptive qualitative. The results of this study indicate that the format of the 2016 Minahasa DPU LAKIP drafting has largely compiled in accordance with PERMENPAN number 29 year 2010 but there are still elements in the format of the DPU LAKIP preparation that are not in accordance with the regulation.Keywords : LAKIP, good governance, accountability.
ANALISIS SISTEM INFORMASI AKUNTANSI DALAM PEMBERIAN KREDIT PADA KOPPELOG BULOG MANADO
Authors: Suwatalbessy Jessica Brenda , Morasa Jenny , Tangkuman Steven
Published: October 2019

Accounting information systems are the main formal system in most companies. Accounting information systems have an important role in lending in which companies can see the effectiveness of accounting systems in lending. The aim of the study was to find out how the procedure for granting credit at the Koppelog Bulog Manado. The results showed that the accounting information systems in giving credit to the Koppelog Bulog Manado was quite effective, but it was just that the lack of good quality resources  in Koppelog Bulog Manado was due to the average level of education of employees who were not very skilled in their field.Keywords : Accounting information systems, Procedure for granting, Credit
EVALUASI PENERAPAN PENATAUSAHAAN BARANG MILIK DAERAH PADA BPK-BMD KABUPATEN MINAHASA UTARA
Authors: Manurung Lucky Jansen , Sondakh Jullie J. , Budiarso Novi S.
Published: October 2019

Regional-Owned Assets Administration (BMD) by Badan Pengelola Keuangan dan Barang Milik Daerah (BPK-BMD) Kabupaten Minahasa Utara conducted by following Permendagri No. 19 Tahun 2016 about Technical guideline of Regional-Owned Assets in thus recording, inventory, and reporting processes of Regional-Owned Assets in this government region is showed well, is resulting regional balance sheet basic for BPK-BMD Kabupaten Minahasa Utara. This research’s objective is to figure out whether the implementation of Regional-Owned Assets Administration in BPK-BMD Kabupaten Minahasa Utara has been followed Permendagri Nomor 19 Tahun 2016 and its’ research type is descriptive analysis. This research outcome has concluded that Regional-Owned Assets in Kabupaten Minahasa Utara Government has been conducted by following Permendagri Nomor 19 Tahun 2016. BPK-BMD Kabupaten Minahasa Utara in implementing Regional-Owned Assets Administration, is based on the existed Permendagri Nomor 19 Tahun 2016 and Regional-Owned Users and Authorized Parties keep maintain this procedurs in Kabupaten Minahasa Utara.Keywords : Regional Owned Assets Management, Controlling and Monitoring.
ANALISIS FAKTOR – FAKTOR YANG MENDORONG TINDAKAN TAX EVASION PADA WAJIB PAJAK UMKM DI KECAMATAN MADIDIR KOTA BITUNG
Authors: Palowa Arif A. , Nangoi Grace B. , Gerungai Natalia Y. T.
Published: October 2019

The needs of local governments to the central government in the framework of financing and the level of community compliance to pay taxes in accordance with what is owed is the focus that needs to be discussed. For this reason, this study aims to analyze the factors that encourage tax evasion according to individual taxpayers in Madidir District, Bitung City. This type of research is qualitative descriptive, and the data used is primary data. Data obtained through direct interviews with seven informants in the city of Bitung based on the results of research on the analysis of factors - factors that encourage tax evasion in the form of reducing, removing, and illegal manipulation of tax burden according to taxpayers in Madidir Subdistrict, Bitung City can be concluded that the driving factor society takes action tax evasion is a fare factor that makes the tax burden to be high, economic factors, taxes system factor that too complicated, compliance factors that aim to enrich themselves, the government firmness factor, and distrust of the government bureaucracy.Keywords: tax, factors, tax evasion.
SEGMENT PERFORMANCE REPORT SEBAGAI ALAT PENILAIAN PRESTASI MANAJER PUSAT BIAYA (STUDI KASUS PADA UD. GADING JAYA)
Authors: Tenau Korina , Morasa Jenny , Pusung Rudy J.
Published: October 2019

In the company, needs to implement the division of tasks of each section. In order to determine the extent to which the management of each part has been carrying out the duties and responsibilities of each, hence the need for a method of performance appraisal is segment manager report performance. Segment Performance Report contains information about the grouping of certain costs in accordance with the concept . Purpose o the study was determine whether performance .The research was conducted in UD. Gading Jaya is located at Jl. Kairagi I Manado. Results of this study declare that a performance appraisal manager at UD. Gading Jaya still conventional because it still refers to the production cost report and the statement of income generated by the production department without seeing the direct of income generated by the production department without seeing the direct contribution of the section and according to conventional report.Keywords: Segment Performance Report, Assessment Manager
PENGARUH STRUKTUR AKTIVA (ASSETS STRUCTURE), RETURN ON ASSETS DAN PERTUMBUHAN PENJUALAN (GROWTH OF SALES) TERHADAP STRUKTUR MODAL (CAPITAL STRUCTURE) PADA PERUSAHAAN PROPERTY DAN REAL ESTATE DI BURSA EFEK INDONESIA TAHUN 2011 – 2015
Authors: Chandra Annie , Tantoni Wenny , Villany Windy , Lubis Mahmuddin Syah , Akbar Faisal
Published: October 2019

The purpose of the research is to know and analyze the effect of Assets Structure, Return On Assets (ROA) and Growth of Sales on Debt Equity ratio. The research used some theories relating to Assets Structure, Return On Assets, Growth of Sales and Capital Structure. The research approach of this research was quantitative. This type of research is descriptive explanatory. The populations in this research are 53 companies of Property and Real Estate in the Indonesia Stock Exchange in the year of 2011-2015. The result of the research samples were 25 companies of Property and Real Estate in the Indonesia Stock Exchange in the year of 2011-2015. The result of the research as well as a conclusion from this research stated that partially Assets Structure had a negative significant effect on Capital Structure, Partially ROA and Growth of Sales did not have a significant effect on Capital Structure. Simultaneously, Assets Structure, Return On Assets and Growth of Sales had a significant effect on Capital Structure.Keyword: Assets Structure, Return On Assets, Growth of Sales, Debt to Equity Ratio