bluuebunny/crossref_metadata_2025 huggingface dataset:
IMPLEMENTASI TOTAL QUALITY MANAGEMENT TERHADAP KUALITAS PRODUK PADA PT. TRI MUSTIKA COCOMINAESA AMURANG
Authors: Kading Meylani Selvi , Pangemanan Sifrid S. , Gerungai Natalia Y. T.
Published: October 2019

The influence of globalization in the industrial world today has caused competition between companies to become increasingly strict and competitive. The company's success is seen from the quality of products produced by the company. Total Quality Management is an ongoing process to achieve a better level of quality in meeting customer needs. The purpose of this research is to find out how the implementation of Total Quality Management at PT. Tri Mustika Cocominaesa Amurang. The method used is descriptive analysis. PT. Tri Mustika Cocominaesa applies ethics, integrity, trust, training, teamwork, leadership, appreciation, and communication to be successful in implementing Total Quality Management.Keywords: Total Quality Management {TQM}, Product Quality.
ANALISIS PENERAPAN PROSEDUR PEMOTONGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 23 ATAS JASA PADA PT. DANA TABUNGAN DAN ASURANSI PEGAWAI NEGERI (PERSERO) KANTOR CABANG MANADO
Authors: Wiyadi Nadia K. , Sondakh Jullie J. , Pinatik Sherly
Published: October 2019

Tax is one of the revenue sources of the largest country in Indonesian. A function of tax namely can be used to finance all government spending, in terms of development and activities that pertaining to the interests and prosperity the country. One source of country revenues is income tax. This study aims to analysis the application of the procedure of cutting, payment and reporting Income Tax Article 23 for services to PT. Savings Accounts and Insurance Civil Servants (Persero) Branch Offices Manado is it in accordance with the law number 36/2008 who set about income tax in Indonesian. The method of analysis that used in this research analytics object, cutting the calculation and payment and reporting and analysis. And the kind of research used in this research was the qualitative study descriptive. The results of research obtained (1) Objects income tax article 23 all have applied in accordance with the provisions the act of income tax article 23 (2) The calculation when tested, there is some object which had not yet in accordance with the provisions of article 23 (3) The process of payment and reporting income tax is in line with provisions of article 23. Keywords : Analysis, Procedure, Income Tax, Services
ANALISIS PERBANDINGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DAN METODE ACTIVITY BASED COSTING DALAM MENETAPKAN HARGA JUAL RUKO PADA PT. MEGASURYA NUSALESTARI
Authors: Sugawa Sri Indriani , Ilat Ventje , Kalalo Meily
Published: October 2019

Cost of goods means the amount of expenses and expenses that are allowed directly or indirectly to produce goods or services in conditions and places where they can be used or sold. PT. Megasurya Nusalestari uses the Full Costing Method to calculate the cost of production in making a decision to determine the selling price of a shophouse. Actvity Based Costing method is a cost information system that is oriented to providing complete information about activities. This study aims to analyze the comparison of cost of goods manufactured using the full costing method and the activity based costing method to determining the selling price of a shophouse. This type of research used in this thesis research is a comparative descriptive method that is comparing the similarities and differences between two or more facts and the nature of objects that are examined based on a certain frame of mind. The results of the study obtained that the activity based costing method produces more accurate data in each loading of resources in the shophouse production process at PT. Megasurya Nusalestari, so that the selling price generated by the full costing method is higher for the standard type, but for the corner and middle type types the resulting selling price is lower than the activity based costing method, it is because the full costing method imposes factory overhead costs on each product is only charged to one cost driver.Keywords: Full Costing Method, Activity Based Costing Method, Selling Price
ANALISIS PERHITUNGAN DAN PENCATATAN AKUNTANSI PAJAK PENGHASILAN ATAS BUNGA DEPOSITO DAN TABUNGAN NASABAH PADA PT. BANK SYARIAH MANDIRI CABANG MANADO
Authors: Tingginehe Nurgita , Sondakh Jullie J. , Pontoh Winston
Published: October 2019

The contribution to the state and the source of our income comes from taxes. One of the final income tax objects is the interest rate on deposits and customer saving. This study aims to find out how to calculation and record of accounting deposit interest rate and savings customers at PT. Bank Syariah Mandiri Branch Manado. The analytical method used is descriptive analysis of  research data obtained from interviews and literature studies. The results of the study show the count of income tax on interest deposits customers from PT. Bank Syariah Mandiri Branch Manado has been accordance with goverment regulations No.131 of 2000 and KMK-51/KMK.04/2001. And accounting records has been accordance with accounting PSAK 101 Syariah. PT. Bank Syariah Mandiri Branch Manado must improve service quality  for improvement costumers.Keywords:Calculation, Recording, Deposit Interest, Customer Savings
ANALISIS PROSEDUR PELAKSANAAN PENGELOLAAN DANA DESA PADA DESA PASSI 2 KECAMATAN PASSI BARAT
Authors: Bawon Rizky Wahyudi , Karamoy Herman , Warongan Jessy D.L
Published: October 2019

Village Fund Management requires accountability of an apparatus in its management and it is necessary to apply good governance principles that is accountability. In village fund management, the village government planning phase prepares the village government's annual financial plan as set forth in the Village Revenue and Expenditure Budget (APBDesa). It is also very important to be understood precisely and correctly is the duties and responsibilities of each village fund manager. The purpose of this study is to find out how the procedure of the implementation of village fund management in Passi 2 Village of West Passi District. The method used is descriptive method. The results showed that the management and accountability of Village Funds in Passi 2 Village West Passi District Bolaang Mongondow Province North Sulawesi Province has been in accordance and have followed the procedures based on Law no. 113 Year 2014 on the management of Village Funds where the intended target is the Village and in implementing its program discussed with the Village Government and Village People's Consultative Board (BPD).Keywords: Management, Accountability, Village Fund
ANALISIS EFEKTIVITAS PEMUNGUTAN PAJAK HOTEL DAN PAJAK RESTORAN SERTA KONTRIBUSI TERHADAP PENDAPATAN ASLI DAERAH KOTA TOMOHON
Authors: Anggraini Ni Luh Putu , Tinangon Jantje J. , Walandouw Stanley Kho
Published: October 2019

The Local Genuine Income (PAD) is a income earned by the region through regional taxes, regional retribution, and management of regional wealth for the development of the region. The hotel and restaurant tax is the local tax that has the potential to improve local revenue due to the supporting component from tourism sector Tomohon City which keep growing. The purpose of this study is to determine the level of effectiveness of hotel tax and restaurant tax collection in Tomohon City in 2013-2017 and to find out the contribution given by hotel tax and restaurant tax on the receipt of original revenue in the city of Tomohon in 2013-2017. The method used in this thesis is descriptive method, that is by analysing data and then drawing conclusion from the results of the study and the type of research used is descriptive qualitative. The results of this study indicate that the effectiveness of hotel tax collection in 2013-2017 has been effective with an average of 90,40%, while the effectiveness of restaurant tax is very effective with an average of 132,94%. The contribution given by the hotel tax to the local revenue of Tomohon city in 2013-2017 is still very lacking with an average of 0,60%, while the contribution given by the restaurant tax is not good with an average of 12,33%. Keywords : Hotel Tax, Restaurant Tax, Contribution, Effectiveness, Local Genuine Income
ANALISIS PENERAPAN E-FILING PADA WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA BITUNG
Authors: Meisiang Yuyun , Sondakh Jullie J. , Warongan Jessy D.L
Published: October 2019

To increase state tax revenue, the Directorate General of Taxes conducts administrative reforms in the field of taxation by implementing e-Filing, a means of reporting on Annual Individual Income Tax Returns online. The application of e-Filing is expected to facilitate Taxpayers to carry out tax obligations so as to increase state revenues. This study aims to analyze the application of e-Filing to Individual Taxpayers at Bitung Primary Tax Office. The sampling method in this study is a descriptive qualitative approach using primary and secondary data through observation of interviews with tax officers and individual taxpayers registered at the Bitung Primary Tax Office. The results of this study indicate that the implementation of e-Filing has not been effective enough, the number of Individual Taxpayers who used e-Filing in 2016 was 32,374 taxpayers, and there was a decline in 2017 of 29,477 taxpayers. The application of e-Filing will be maximum if the KPP Pratama Bitung increases socialization.Keywords : E-Filing, implementation of e-filing, personal taxpayer
PERAN AUDIT INTERNAL TERHADAP KEPATUHAN PERANGKAT DAERAH DALAM PENGELOLAAN KEUANGAN PADA KANTOR INSPEKTORAT DAERAH PROVINSI SULAWESI UTARA
Authors: Rambing Thalia Amelia Constantie , Tinangon Jantje J. , Pontoh Winston
Published: October 2019

Internal audit is an activity carried out independently, objectively believes in its examination, and conducts consultations in management with the aim of increasing the value and performance of the organization. The role of internal audit which is APIP (Government Internal Supervisory Apparatus) plays an important role in the government system, namely as a function of controlling where APIP is given responsibility in evaluating and evaluating and carrying out management functions, namely planning, organizing functions, directing function and coordinating function. The purpose of the study was to determine the role of internal audits on the compliance of regional devices in financial management and how APIP is independent in carrying out supervision and inspection. The method used in this study is a descriptive method that is by collecting data from the results of the study and then analyzing and drawing conclusions from the research. The results of the study obtained that the North Sulawesi Province Inspectorate was very instrumental in overseeing the financial management of regional equipment. This is evidenced by the implementation of its functions in the Internal Audit as the Government Internal Control Apparatus (APIP) which oversees and oversees the planning, organizing, directing and coordinating of financial management by SKPD in North Sulawesi.Keywords: Internal Audit, Role of Audit, Independent
ANALISIS SISTEM DAN PROSEDUR PENGADAAN BARANG DAN JASA DI KOMISI PEMILIHAN UMUM PROVINSI SULAWESI UTARA
Authors: Majampoh Ester Lita Juniani , Saerang David P. E. , Afandi Dhullo
Published: October 2019

Goods and services procurement by the government is an important activity in national development to increase public services and economic development. As a government institution, the General Election Committee must be able to account the goods and services procurement in the aspects of administration, technical, and finance. The research purpose is to analyze whether the goods and services procurement in the North Celebes Province General Election Committee is adequate or not. In this research are the explanation about local goods planning procedure and local goods procurement procedure in the North Celebes Province General Election Committee. The procedures are then analyzed by the internal control analysis from COSO and compliance analysis.Keywords : Planning, Procurement, sequacity.
ANALISIS PAJAK PERTAMBAHAN NILAI DAN PAJAK PENGHASILAN PASAL 22 PADA PT. MAKMUR AUTO MANDIRI
Authors: Bala Gladys Mita Marthina , Saerang David P. E. , Elim Inggriani
Published: October 2019

This research was conducted at PT. Makmur Auto Mandiri Manado, located in Malalayang, Manado city. While the implementation time of this research was carried out in march 2018 until it tas finished. PT. Makmur Auto Mandiri is a company that sells two-wheeled motor vehicles. Thus the company cannot be separated from the imposition of VAT. The company is also subject to income tax 22 for the sale of two-wheeled motor vehicles to the Government which os directly collected by the government treasurer. The purpose of this reseach was to explain how the recording and reporting of VAT and Income Tax Article 22 at PT. Makmur Auto Mandiri. Data sources are taken from tax documents related to research. In this reseach the author uses descriptive method. From the research conducted it can be concluded that PT. Makmur auto Mandiri has carried out tax obligations in accordance with th applicable tax laws. The author still finds some problems in reporting that are not in accordance with the legislation. In addition to evaluation, the author also provides advice that can be considered by the company as input and improvement for the company in terms of better taxation.Keywords: VAT, Income Tax Article 22, Recording and Reporting.
ANALISIS PERHITUNGAN DAN PEMOTONGAN PPH PASAL 21 PADA KARYAWAN TETAP PT. MEGA JASAKELOLA MANADO
Authors: Dai Rahmawaty A. , Ilat Ventje , Mawikere Lidia
Published: October 2019

In accorrdance withh the Laaw no. 36 Year 2008, everyone should calculate the tax. Currently not a few companies that cut taxes that are not in accordance with applicable regulations. This is due to the company budgeted as a cost. The company will need a fee for profit. Therefore for the sake of smooth calculation and tax cuts required a god cooperatiion bettween the goverrnment anhd thee companny government. PT. Mega Jasakelola Manado is engaged in Security services (security), Cleaning Services (cleaning service) in Manado city especially in megamas area Manado, has provided security for the visitors mega mas Manado area. This study aims to determine the calculation and cutting income tax article 21 for employees of PT. Mega Jasakelola Manado is in compliance with applicable tax laws. This research uses descriptive method by digging company data, conducting and interviewing and testing the data by comparing the results of the company with the results of calculations obtained by the author. Data collected: payroll and calcullation and measurement off taax article 21 on employees of PT. Mega Jasakelola Manado 2017. Results obtained from the calcullation and withholding of incom tax articl 21 onn permanent employess of PT. Mega Jasakelola Manado is in conformity with the taxation laws No. 36 of 2008 and PMK no 101 / PMK.010 / 2016”.Keywords: : Income tax, Tax, Taxpayer, taxation law, permanent employees
ANALISIS EFEKTIVITAS, KONTRIBUSI DAN POTENSI PAJAK KENDARAAN BERMOTOR SEBAGAI SUMBER PENDAPATAN ASLI DAERAH DI PROVINSI SULAWESI UTARA
Authors: Kansil Tiara A. M. , Kalangi Lintje , Budiarso Novi S.
Published: October 2019

Motor Vehicle Tax is a regional tax that been collected and managed by the provincial government which is expected to increase the revenue of Local Original Income. The purpose of this research is to find out the effectiveness of  Motor Vehicle Tax revenue is, also to find out contribution that Motor Vehicle Tax has given to Local Original Income, and to see the potential of Motor Vehicle Tax itself. The type of research used in this study is descriptive, where all the data obtained will be explained one by one and then will be analyzed, so that we can find out the conclusion that can answer the main purpose of this research. The results of this research indicate that revenues of Motor Vehicle Tax for the fiscal year 2014 to 2017 has been very effective. The contribution of Motor Vehicle Tax to Local Original Income from 2014 to 2017 ranged between 25%-30% which means that was a quarter of the local income. Motor Vehicle Tax has great potential, which is about 45,03% to be developed by the regional government.Keywords: Effectiveness, Contribution, Potency, Motor Vehicle Tax, Local Original Income
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK MINERAL BUKAN LOGAM DAN BATUAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) PADA BADAN KEUANGAN KABUPATEN MINAHASA UTARA
Authors: Mowoka Reza Gerry Barten , Manossoh Hendrik , Gerungai Natalia
Published: October 2019

Internally generated revenue is an income derived from the sources within its own territory which is collected according to local regulations in accordance with the regulation of applicable constitutions. This research is organize to find the level of effectiveness and the contribution tax of non-metallic minerals and stones as source of PAD in North Minahasa Regency. The tax of non-metallic minerals and stones is a tax of non-metallic minerals and stones activities that taken from the earth’s natural resources from inside and outside. The survey method past in this survey is descriptive qualitative. The results show that the effectiveness of non-metallic minerals and stones taxes in 2014-2017 are “very effective” and the highest effectiveness is in 2017 with the percentage 116.14%. Meanwhile, the non-metallic minerals and stones taxes contribution in the past four years rated with under maximum, so it is included in the “very less” criteria of contribution. However, the collection system that must be constantly monitored and be noticed in order to receive the taxes of non-metallic minerals and stones in controlled and remain highly still effective.Keywords: Internally Generated Revenue, Tax of Non-Metallic Minerals and Stones, Effectiveness, Contribution, Local Tax
PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN DAN KOMPETENSI PEGAWAI PAJAK TERHADAP KEPUASAN WAJIB PAJAK
Authors: Rembet Ariel , Karamoy Herman , Elim Inggriani
Published: October 2019

Taxpayer satisfaction is very important in forming a positive view of the tax authorities. Starting with satisfaction, the taxpeyer does not feel aggrieved when paying taxes. It is also expected that with this satisfaction, the taxpayer will voluntarity pay taxes. The purpose of this study is to register the tax administration system and the tax competency of tax operators on the manado pratama tax service office. This study uses a quantitative approach, collection methods data is carried out through questionnaires. The sample of this study was 100 respondents, which was accidental sampling. Data analysis using statistical tech niques such as vallyditi test, reliability test for questionnaire. Besides the classic assumption test, multiple linear regression, determination coefficient for proof of hypothesis. The results show that the modernization of tax administration systems and the competence of tax employees simultaneously have a significant effect on taxpayer satisfaction. Partially from the results of tasting the test of modernization of the tax administration system and the competence of tax employees have a significant effect on taxpayaer satisfaction. The results of this study suggest that employees and all parties related to the tax service office manado tax service office must pay attention to the  factors of the modern tax administration system and tax employees competence. Quality services from tax employees can make taxes feel comfortable and satisfied to fulfill their obligations to pay taxes.Keywords : Modenization of tax administration system, tax employee competence, taxpayer satisfaction.
ANALISIS MEKANISME PEMUNGUTAN DAN EFEKTIVITAS RETRIBUSI PASAR DI KOTA BITUNG
Authors: Kaunang Meivi M. , Kalangi Lintje , Runtu Treesje
Published: October 2019

One source of Regional Original Revenue is local taxes, regional levies and other legitimate local revenue management. Regional levies consist of 3 types of retribution, namely general service retribution, business service retribution and certain licensing retribution. Market’s levies is one type of regional retribution that is included in general retribution whose collection must be in accordance with the existing operational procedure standards to support the realization of its acceptance. This study aims to determine the mechanism of market’s levies collection and the level of effectiveness of market’s levies in the city of Bitung. The research method used is qualitative descriptive analysis, by analyzing the collection mechanism and the effectiveness of market’s levies. The results of the study show that the mechanism of collection of retribution is in accordance with the existing SOP and the achievement of its effectiveness is effective with an average level of 87.13%. Bitung city government can be better able to approach marketers for example by socializing market’s levies regulations so that later can also support the realization of  levies revenue.Keywords : Market’s Levies, Collection Mechanisms and Effectiveness
ANALISIS PENERIMAAN DAN BAGI HASIL PAJAK KENDARAAN BERMOTOR PADA DINAS PENDAPATAN DAERAH PROVINSI SULAWESI UTARA
Authors: Theo Jordi , Pangemanan Sifrid , Walandouw Stanley Kho
Published: October 2019

Tax is one of the state and regional revenue that must be optimized to support the project in the framework of tourism. Motor Vehicle Tax is one type of Provincial Tax which will result from its receipt will also be submitted to Regency/City with profit sharing system. The results of the Motor Vehicle Tax Receipts shall be allocated at least 10% (percent percent) for the improvement of road infrastructure and improvements to public transportation modes. This study aims to determine and analyze Income from Motor Vehicle Tax at North Sulawesi Revenue Service Office. This research uses descriptive research method. The result of research shows that realization of profit sharing of motor vehicle tax in North Sulawesi province has been in accordance with Government Regulation and Distribution of Motorized Tax Realization in 2017 has exceeded predetermined target of provincial tax sector is high.Keywords: Taxes, Motor Vehicle Taxes, Profit Sharing
ANALISIS PELAKSANAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN PADA KOTA TOMOHON
Authors: Lengkong Yesika Claudia , Nangoi Grace B. , Runtu Treesje
Published: October 2019

This scientist was done at the office of the city’s government of Tomohon was especially done with Regional Financial (Income, Financial, and Regional Assets) the city of Tomohon located in the North Sulawesi Province. While the implementation time of this research is from April 2018 to September 2018. The purpose of this study was to determine the implementation of registration, data collection, assessment, determination, payment, service, collection and supervision in PBB-P2 collection by the Office of Revenue, Management of Finance and Regional Property in Tomohon. The population in this study are several individuals who are the source of data collection. The research sample is the Tomohon City Regional Revenue Service Officer who deals with Regional Taxes and Levies. In this study, the author uses descriptive methods. Data collection techniques used in this study are Field Research and Library Research. Data analysis was carried out by presenting the results obtained from research conducted to study and discuss the management of Land Taxes and Rural and Urban Buildings at the Tomohon City Regional Revenue Service. The conclusions of this study are: The implementation of PBB-P2 in the Department of Revenue, Management of Finance and Regional Property in Tomohon has followed the existing rules procedures and is in accordance with UN legislation, namely Law No. 12 of 2009 concerning Land and Building Taxes.Keywords :Tax assessments of the earth and the country and urban buildings
ANALISIS SISTEM PENGENDALIAN INTERNAL (SPI) TERHADAP SISTEM AKUNTANSI PEMBERIAN KREDIT MODAL KERJA PADA PT. BANK SULUTGO CABANG PEMBANTU SAM RATULANGI
Authors: Sondakh Margareth , Ilat Ventje , Budiarso Novi S.
Published: October 2019

In carrying out a credit product, especially working capital credit at a particular bank, there is an accounting system used to process data so that it can obtain financial information needed by the parties concerned. Therefore, to minimize the occurrence of errors and fraud in an accounting system for working capital credit, a good and adequate internal control system is needed. The internal control system is a system that greatly influences the success of the company in carrying out its policies. Therefore, it is necessary to have a system of internal control, especially with respect to the accounting system in providing working capital loans to reduce fraud that will result in losses to the company. This study aims to analyze how the internal control system of the accounting system in providing working capital loans at PT. Bank SulutGo especially in the Sam Ratulangi support branch. The method used is descriptive qualitative. And the results show that PT. Bank SulutGo's Sam Ratulangi subsidiary branch has implemented internal control components well and adequately. And supported by policies and procedures for providing good working capital loans that are also applied by the company.Keywords: Accounting system, internal control system, and working capital credit
EVALUASI PENERAPAN LAPORAN ARUS KAS BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA PERUSAHAAN PT. AIR MANADO
Authors: Makasenggehe Victoria M.K , Ilat Ventje , Gamaliel Hendrik
Published: October 2019

The cash flow report presents information on historical changes in cash and cash equivalents of the entity, which shows separately the changes that occur during one period of operating, investing and funding activities. The main purpose of the cash flow statement is the financial position report provides information on net cash inflows in a period, the results of the three main activities of the company are operations, investments and funding. SAK ETAP provides many facilities for companies compared to PSAK with more complex reporting provisions. In accordance with the scope of SAK ETAP, this standard is intended to be used by entities without public accountability (entities that do not have significant public accountability; and do not publish general-purpose financial statements). The presence of Entity Accounting Standards without Public Accountability (SAK ETAP) is expected to provide convenience for PT. Air Manado in presenting financial statements. The purpose of SAK ETAP itself is to provide facilities for small and medium scale entities. In accordance with SAK-ETAP, Entities without intended public accountability are entities that do not have significant public accountability and publish general-purpose financial reports for external users. This study uses a type of descriptive research - comparative. The results showed that PT. Air Manado has implemented financial statements in accordance with applicable standards but there are still items or elements in the cash flow statement that have not fully implemented the Entity Financial Accounting Standards without Public Accountability (SAK ETAP) in the cash flow statement. Keyword : SAK ETAP, Cash Flow Report,Financial Accounting,PT. Air Manado,Public Accountability
ANALISIS PENGENDALIAN INTERN SIKLUS PERSEDIAAN DAN PENGGUDANGAN PADA PT. SAPTA SARI TAMA
Authors: Powa Yudhi , Nangoi Grace , Walandouw Stanley Kho
Published: October 2019

PT. Sapta Sari Tama is a national company engaged in the distribution of medicines (pharmacy). Because there are quite a number of types of products and mobility in and out of goods so that the problems that are feared will occur, namely the physical difference between the inventory available in warehouse and the amount recorded in the inventory, loss or theft of goods stock, as a result, internal control of the inventory and warehousing cycles is needed so as not to occur fraud in carrying out the task. The purpose of this study was to determine whether the internal control of the inventory and warehousing cycles at PT. Sapta Sari Tama is sufficient. The method used in this study is a type of qualitative research presented in descriptive form. While data collection techniques are carried out by direct survey to PT. Sapta Sari Tama and interviewed several resource persons in the company. From the results of the study as a whole, internal control of the inventory and warehousing cycles is quite effective, where the company's management has implemented the concepts and principles of internal control. This is in accordance with the Regulation of Financial Accounting Standards (PSAK) No. 14 about inventory.Keywords : Analysis, Internal Control, Inventory, Warehousing, PSAK No. 14
PENGARUH PENGUASAAN AKUNTANSI DAN INOVASI WIRAUSAHA TERHADAP KINERJA MANAJERIAL PADA PERUSAHAAN JASA DI KOTA MANADO (STUDI PADA BIRO PERJALANAN TRAVEL DI KOTA MANADO)
Authors: Herman Giovani , Elim Inggriani , Tirayoh Victorina Z.
Published: October 2019

Recent developments in the economy in Indonesia have led to an increasingly increasing accounting role that demands accounting that can provide the financial information needed by society in making economic decisions. It is now increasingly recognized by entrepreneurs. Accounting also greatly facilitates the smoothness of management tasks. This research was conducted at 30 travel agency service companies (travel) located in Manado city. The purpose of this research is to examine the influence of the mastery of accounting and entrepreneurial innovation on managerial performance in travel agency services company in Manado city. The analytical method used is multiple linear regression analysis method with the help of SPSS 12.0 software. Based on multiple linear regression analysis. The result of the research shows that Accounting Mastery (X1) has an effect on Managerial Performance (X2) in Travel Service Company in Manado City, and Entrepreneurial Innovation also has an effect on Managerial Performance in Service Company of Travel Bureau in Manado City. This shows that the variable of Accounting Mastery (X1) and Entrepreneurial Innovation (X2) together have a significant influence on Managerial Performance variables (Y). at Travel Service Company (Travel) in Manado City. so it can be concluded that Ha accepted and rejected H0 or can be said that the variable of Accounting Mastery and Entrepreneurial Innovation Variables affect the variable of Managerial Performance in Travel Service Company (Travel) d Manado City.Keywords: Accounting, Innovation, Entrepreneurship, Managerial Performance
ANALISIS PERHITUNGAN BUNGA TABUNGAN UNTUK MENGHITUNG PPH FINAL PASAL 4 AYAT 2 YANG HARUS DIPOTONG PADA NASABAH BANK SULUTGO CABANG BITUNG
Authors: Kalangi Felicia Maria , Elim Inggriani , Mawikere Lidia M.
Published: October 2019

One of the objects of income tax article 4 paragraph 2 is the interest on savings. Every customer who saves in the bank will get interest on their savings and the interest will be taxed at a rate of 20% of the gross amount. The research objective was to find out the savings interest calculation and calculate the final income tax article 4 paragraph 2 that must be deducted at the Bank SulutGo customer in the Bitung branch and whether the final PPh deduction in Article 4 paragraph 2 was in accordance with the applicable tax regulations. The analytical method used is descriptive method, in the form of interviews and documentation. The results of the study show that Bank SulutGo Branch Bitung uses the daily balance method to calculate savings interest. Savings interest will be calculated automatically by the system and channeled directly to the customer's account. The tax rate imposed by Bank SulutGo in the Bitung Branch is in accordance with Law No. 36 of 2008 and PP No. 123 of 2015 which is 20% of the gross amount of interest.Keywords: Savings Interest Calculation, Final Income Tax Article 4 paragraph 2
ANALISIS PERHITUNGAN LABA KENA PAJAK PADA PT. TIGA JAYA LESTARI GORONTALO
Authors: Lumentut Levana , Karamoy Herman , Afandi Dhullo
Published: October 2019

PT. Tiga Jaya Lestari Gorontalo is one of the companies in Gorontalo, Gorontalo Province that will have the freedom to be more self-assertive among international hotel groups in Gorontalo that offer many similar products and services to customers. PT Tiga Jaya Gorontalo is a hospitality service company. Used to identify income and costs charged in calculating taxable profits, conducting tests on fees charged in connection with applicable tax regulations. This study aims to determine the suitability of the calculation of taxable profits from the company against applicable laws and regulations. This research method uses descriptive methods and the type of research used is descriptive qualitative. In this study, the profit after fiscal corrected amounting to Rp1,225,702,726.00 and fiscal profit before correction on the report is before correction and after Rp624,142,677.00 for the calculation of Taxable Profit using tariff 17 paragraph 2a at a rate of 25% Law No. 36 of 2008 Borrowing income tax The company must pay taxes in the amount of before Rp. 17,565,348,847.00 for payment of taxable income in the amount before Rp. taxable income amounting to Rp227,626,960.00 using the rate of article 31 E.Keywords : calculation of taxable profit, profit and loss, fiscal correction
IMPLIKASI PENGENAAN PAJAK PENGHASILAN FINAL TERHADAP PENGHITUNGAN PAJAK PENGHASILAN BADAN PADA PT. EMPAT TUJUH ABADI JAYA
Authors: Christian Yuyun Apriana , Nangoi Grace B. , Budiarso Novi S.
Published: October 2019

PP 46 2013 is a regulation issued by the government to provide convenience for SMEs taxpayers. Taxpayers who apply this regulation must have gross circulation below Rp. 4.8 billion. By using this regulation, taxpayers simply multiply the gross circulation in 1 month at the final rate of 1%. The purpose of this study is to compare the income tax to be paid by using final income tax and income tax laws and to determine more efficient regulations to be implemented by PT. Empat Tujuh Abadi Jaya. The analytical method used in this study is descriptive qualitative. The results showed that the income tax of PT. Empat Tujuh Abadi Jaya based on the income tax law is Rp. 34,135,000.00, while based on the final 1% income tax is Rp. 46,694,000.00. It can be concluded that it will be more efficient for PT. Empat Tujuh Abadi Jaya to pay income tax by using income tax laws because the amount of tax to be paid is smaller.
ANALISIS PERHITUNGAN PENERIMAAN DAN PENYETORAN PAJAK PENERANGAN JALAN DI KABUPATEN TANA TORAJA
Authors: Kaparang Griya Clara , Pontoh Winston , Suwetja I Gede
Published: October 2019

Road Lighting Tax is one of the regional revenues whose revenues are very important for future improvement efforts. The purpose of this study is to find out whether the calculation of receipt and deposit of street lighting tax in Tana Toraja Regency is in accordance with the rules set or not, and the potential for acceptance and effectiveness. This research uses descriptive qualitative research. The results showed that the calculation of the receipt and deposit of street lighting tax in Tana Toraja Regency had proceeded with the rules set by the regional government, and the potential for its revenue and effectiveness in 2016-2017 had increased very well.
ANALISIS PENERAPAN PSAK 24 TENTANG IMBALAN KERJA PADA PT. ANGKASA PURA I (PERSERO) BANDARA SAM RATULANGI MANADO
Authors: Nefry Pajow A. , Pangemanan Sifrid S. , Pangerapan Sonny
Published: October 2019

Employee benefits are rewards give by an entity to workers for services provided by workers or for termination of employment contracts. The purpose of this study was to find out how the application of PSAK 24 concerning Employee Benefits at PT. Angkasa Pura Manado's Sam Ratulangi Airport. This research was conducted with a qualitative descriptive method through case studies at PT. Angkasa Pura I (Persero) Manado's Sam Ratulangi Airport by collecting data through interviews and analysis of documents obtained from companies that support research. The results of the study show that PT. Angkasa Pura I (Persero) has provided all employee benefits according to PSAK 24, namely short-term employee benefits, post-employment benefits, other long-term employee benefits and severance pay. Companies must maintain the application of employee benefits that are in accordance with PSAK 24 and keep up with the latest developments in the regulations on employee benefits in Indonesia.
ANALISIS PERILAKU WAJIB PAJAK UMKM TERHADAP PELAKSANAAN PEMUNGUTAN PAJAK DENGAN MENGGUNAKAN SELF ASSESSMENT SYSTEM DI KOTA TOMOHON
Authors: Putri Trianita , Saerang David P. E. , Budiarso Novi S.
Published: October 2019

The self assessment system is a tax collection system that gives trust to taxpayers to calculate, pay and self-report the amount of tax that should be owed based on applicable tax laws and regulations. This study aims to (1) know the implementation of the self assessment system in the city of Tomohon (2) to know the knowledge of tax (3) to know the implementation of tax obligations (4) to know the sensitivity and compliance with changes in taxation. This type of research is descriptive qualitative by taking primary data directly through interviews with 10 taxpayer informants in Tomohon city who have met the criteria. The results of the study indicate that the implementation of the self assessment system in Tomohon City has not gone well due to lack of tax knowledge and counseling which is rarely held by the government (tax authorities).
ANALISIS SISTEM DAN PROSEDUR AKUNTANSI ASET PADA DINAS PENDAPATAAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN KEPULAUAN SANGIHE
Authors: Makitulung Chriswanto Ignatius , Ilat Ventje , Runtu Treesje
Published: October 2019

An asset is a resource that is absolutely necessary for the conduct of the Government. Government assets can be classified as financial assets and non-financial. Financial assets include cash, accounts receivable and investment. While the nonfinancial assets consist of assets which can be identified and which could not be identified. Intangible assets in the form of asset inventory (asset smoothly) and fixed assets, which in laws-known as an invitation of goods belonging to the country/region (BMN). The purpose of this research is to know the systems and procedures of Accounting Assets At the service of the Financial management of Income And assets of the Sangihe Islands Regency Area, with research methods used, are methods of data analysis that is descriptive. The results of the research on the system and procedure for an accounting of assets in the Sangihe Islands Regency indicates that the system and procedures of accounting assets are presented properly and in accordance with the government accounting system.
ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN DAN PENGUPAHAN DALAM UPAYA PENGENDALIAN INTERNAL PADA PT. GEMILANG EMAS INDONESIA
Authors: Langi Brenda , Saerang David P. E. , Gerungai Natalia Y. T.
Published: October 2019

Payroll and wages accounting information system are important in the enterprise systems that help in decision making and implementation of the payroll and wage employees. Internal control system is a system that protects wealth and enterprise accounting data. This study aims to determine how the payroll accounting information system and wage PT. Gemilang Emas Indonesia and whether the system supports the company's internal control efforts. Methods analysis used in this research is descriptive analysis. The results showed payroll accounting information system and wages in PT.  Gemilang Emas Indonesia does not yet support the internal control efforts. Still a lack of segregation of duties in the organizational structure and practices of healthy companies.
ANALISIS PENENTUAN TARIF RAWAT INAP BERDASARKAN VARIABLE COSTING PADA RUMAH SAKIT GMIM SILOAM SONDER
Authors: Pandey Cristian M , Elim Inggriani , Pinatik Sherly
Published: October 2019

The success of a hospital is very much determined by the accuracy of the leadership's ability to manage costs. The variable costing method is an alternative method for calculating the cost of production, which separates cost information according to behavior in relation to changes in the volume of activities.The purpose of this study was to analyze the determination of hospitalization rates based on variable costing at GMIM Siloam Sonder Hospital.The analytical method used in this study is a qualitative descriptive method. Where this method discusses a problem in detail by collecting data and processing it and concluding the results of the analysis. The results of the study according to calculations based on variable costing are the cost of a room per day per person hospitalized VIP rooms of Rp. 385,665 first class rooms of Rp. 246,391 class II rooms of Rp. 192.152 and class III rooms of Rp. 126,243 while the rates set by the hospital differ from those examined by the author through the coting variable method. So it needs to be evaluated because it is less relevant to the current conditions.
PENGUJIAN ARBITRAGE PRICING THEORY (APT) SEBAGAI PREDICTOR PENGEMBALIAN SAHAM YANG DIHARAPKAN ( STUDI KASUS PADA INDUSTRI PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA)
Authors: Rundengan Fanda Daisy Prully , Parengkuan Tommy , Saerang Ivonne
Published: October 2019

The impact of the economic crisis caused investors have difficulty in analyzing and predicting stock returns of the company. No exception to the banking industry shares are listed on the Indonesia Stock Exchange (BEI). In predicting stock returns are expected, there are two models that are often used by investors, the capital asset pricing model (CAPM) and the arbitrage pricing theory (APT). APT basically use reasoning stating that two investment opportunities that have the same characteristics identical bias not sold with different prices. The concept used is hokum one price (the law of one price). Analysis used in the study is the analysis of two different test average. Where comparing ten banking industry Stock Exchange Securities registered Indonesian (IDX). After conducting a hypothesis test using the SPSS output in the form of test results obtained bedadua average dependent samples, bahwathitung for APT testing by comparing the actual return (Ri) and expected return (ERI) stock with a variance equal to propabilitas assumet is 0.290 0,1.620. Therefore, P-value 0.290> 0.05, results showed that the expected return is not berbedas ignifikan with actual return (significant 0.290) This means that the hypothesis stated:. "Allegedly expected return results Arbitrage Pricing Theory model predictions with actual return on the banking industry that went public in the Indonesia Stock Exchange rejected. Therefore, the expected return does not differ significantly from the actual return the Arbitrage Pricing Theory Accurate models. Results of research conducted by the author, states that testing APT (Arbitrage Pricing Theory) by comparing Actual return (Ri) with Expected return (ERI) to measure stock returns is no difference. This means that the APT does not affect stock returns padaindustri banks that went public on the stock exchanges of Indonesia.
ANALISIS PERENCANAAN DAN PENGENDALIAN BIAYA PEMELIHARAAN AKTIVA TETAP (MESIN) UNTUK MENJAGA KELANCARAN PRODUKSI PADA PT. TROPICA COCOPRIMA
Authors: Walukow Anggreanny Pratiwi , Poputra Agus , Sabijono Harijanto
Published: October 2019

This researchwas case studyon PT. Tropica Cocoprima, the title is “Analysis of  Planning and Contolling Maintenance Cost of Fixed Assets (Mechanical) To Maintain Smooth Production”. PT. Tropica Cocoprima is a company that produces flour as the end product of the production process. In the production process, production machinery plays an important rolein providing products there for eurgently needed care in order to avoid frequent damage. This purpose of research is to analysis routin cost of eengine maintenance cost for planning and control at PT. Tropica Cocoprima. To plan and controlling cost , need to the holding of separation between variable cost and fixed cost. This research used the least squares method for separate the variable cost and fixed cost. Calculations with using analysis three difference, was found that the companies getting difference inprofitable for costs maintenance of machine fixed namely on difference efficiency because the unit that produced is 1.750.000 kg greater than the planned unit is 1.166.415 kg.
PENGARUH TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI TERHADAP PENERIMAAN PAJAK PADA KPP BITUNG
Authors: Tuwaidan Regina Laurensana , Sondakh Jullie J. , Elim Inggriani
Published: October 2019

State Revenue sources used to funance goverment ecpenditure and development one of which is taxes. Tax revenues indirectly aimed at improving the welfare and prosperity of the community. Thus study aimed to determine the influence of level of private taxpayer to the receipt of income tax article . The duty of Manado Primary Tax Office is to perform the basic tasks of Directorate General Of Taxation in Country’s revenue. This study uses is the analytical method used is simple linier regression statical analysis and also use the secondary data is the tax letter of incoming payment on time and the amount of income tax article payer which is registered in Bitung Primary Tax Office from january 2009 until july 2012. The research results reveals that the level of complience of private taxpayer amount has no significant effect to the receipt of income tax article . This is because they lack the awareness of the public in the Bitung city the importance of paying on time and the tax letter of incoming payment on time there are reports of naught calculation tax.
PERENCANAAN PENJUALAN UNTUK MENCAPAI LABA MINIMUM CV. JAWA INDAH DENGAN MENGGUNAKAN BREAK EVENT POINT
Authors: Mewoh Ignatiar Keyko Diana , Saerang David P.E. , Tirajoh Victorina
Published: October 2019

Rise in soybean prices in 2013 dwarfed the industry for producing tofu, tempeh, consequently emerged a call for strike is due to production losses due to the impact of rising soybean prices. This is very regrettable because remember eating tofu and tempeh are typical of Indonesia. The purpose of this study was to determine the amount of sales that must be maintained, at least have achieved sales companies as well as predict the effect of changes in critical elements of break-even point. This type of research is descriptive quantitative case study using the CV. Java Indah village of Tumpaan I, South Minahasa regency and the variables studied are not subject to an act of manipulation. The results showed that the sales should be maintained by the company is selling the product out with a minimum of Rp. 608.766.084 in the year 2013 than it changes the defining element of planning the break-even effect on the profit when selling price rise resulted in the break-even point and profit climbed down.
ANALISIS EFEKTIVITAS PENGAWASAN INTERN KAS PADA DINAS PERBUHUNGAN KOTA MANADO
Authors: Buchari Demmi P.R.D , Ilat Ventje , Elim Inggriani
Published: October 2019

Advancing technology can affect the development of each company or institution, whether private or government. In particular the creation of accountability in government financial performance is an absolute case created by a local chief. Is implicit in the case law (Law) number 17 of 2003 on State Finances, Law number 01 of 2004 on the National Treasury. The research was conducted at the Office of Manado City Relations and discuss the internal control of cash. The purpose of the studywas to determine how the internal controlproceduresrevenues and expenditures and internal control procedures and whether the cash receipts and disbursements made manado city transportation agencies are effective. the analysis method used is the method of analysis of historical data in a way to understand the procedure and the production of cash receipt obtained from the Office of Manado City relationship. use secondary data sources Relations Office of Manado City. Results from this study indicate Relations Office of Manado City has run acceptance procedure and production cash good fit with PP # 24 in 2005 and No. Permendagri. 13th 2006 that is about Government Accounting Standards, and use of the documents and functions are duly authorized.