bluuebunny/crossref_metadata_2025 huggingface dataset:
Arbeitsregulation in der ambulanten Pflege Handlungsfelder kollektiver Interessenvertretung
Authors: Becker Nils
Published: August 2018

Working conditions in out-patient care are considered precarious. While more and more nurses are employed in care at home, no appreciable collective representation of interests seems to be emerging that can respond to the specific regulatory requirements in terms of employees. Opportunities for trade union activities sectors are presented which were previously considered strongly subjectivized through social orientation and employment without boundaries and so less promising fields of collective regulated working conditions.
Krise und Protest in den Städten
Authors: Lebhuhn Henrik
Published: August 2018

Researcher interested in social movements as well as political commentators agree that we have been witnessing a historically-specific cycle of global mobilizations since 2011. However, it seems much less clear what exactly political movements and uprising such as the Arab Spring, the European protests against austerity policies, and the US-Occupy movement have in common. This article takes the massive presence of movements in public spaces as a point of departure, and analyzes the global cycle of protests through an urban lense. Arguing that the process of neo-liberalization, the austerity measures aiming at the management of the current crisis, and people’s responses on the streets’ are strongly articulated through urban space, the article discusses similarities and differences between movements in various regional contexts.
Ein Epochenbruch
Authors: Azzellini Dario
Published: August 2018

The article works out common features among the new global movements that formed during the contemporary multiple crisis around the world, and traces back the beginning of this ‘anti-representative’ uprisings to a first wave of protest in Latin America since the late 1980’s. Content, focus and organizational forms of the new movements point at a historical break as 1848, the early 20th Century or 1968.
Globale Krise – globale Streikwelle?
Authors: Bewernitz Torsten
Published: August 2018

The world wide economic crisis since 2007 is followed by a wave of protests, revolts, riots and movements. In many parts of the world strikes, expecially general strikes or political mass strikes, are part of these movements. But is this already an indication for a global strike wave? In a first step, the article describes the various statistical problems that are associated with this question. Beyond the quantitative question it also has to be asked if and how the different strikes and social movements are related to each other. The article differentiates economic strikes, political mass strikes and strikes with direct influence on the political and democratical protests. In conclusion, the article suggests to see a renewed relation between social and political protest claiming the traditions of labor movement and the new social movements since the 1970s that shows a new quality in the actual uprising against the consequences of the crisis.
Ein kurzer Sommer des gesellschaftlichen Wandels?
Authors: Schipper Sebastian
Published: August 2018

Between July and September 2011, Israel was swept by unprecedented social protests against escalating housing prices, rising cost of living, the yawning social inequality and the deep neo-liberalization of the last decades. What started with a couple of protest tents on the Rothschild Boulevard in Tel Aviv, became in just two weeks a mass movement. While the Israeli Social Protest has propelled an important shift in public discourse, it did however not trigger any restructuring of the neoliberal rule regime entrenched since 1985. To explain why the J14-protest was not able to destabilize the existing power relations and to push forward a post-neoliberal mode of regulation, the article analyzes both the movement’s own failures and the dynamics of cooptation and repression that silenced and pacified the social struggles – at least for the time being.
Die richtige Wahl
Authors: Offizier Frederike
Published: August 2018

This article extends the materialist critique of bio-capitalist structures and logics to not medically indicated, recreational uses of biomedical diagnostic information. The increasing biomedicalization of society changes our understanding of life, body, and self. The possibilities of intervening in the make-up of the body turns life into a controllable process, which only depends on the right choice and consumption of products. And this choice is produced by a commercial sector that has been described as bio-capitalist complex. Diagnostic tools that provide a new insight into the body have revolutionized the concept of health, making self-surveillance an integral part of everyday life. With the growing prevalence of diagnostic testing and its extension to recreational and everyday practices – from genetic testing to me- Health and wearables – bio-capitalist market structures pervade not only the understanding of the body but of the self. This article argues that the renegotiation of the body as bio-capital has extended to everyday identity practices that are not necessarily recognized as biomedical and biotechnological but follow nonetheless the logics that govern this biomedical-industrial complex.
Märkte der guten Hoffnung
Authors: Siegl Veronika
Published: August 2018

Surrogacy has often been discussed as the ultimate form of commodification processes,that position surrogate mothers as the weakest links in global reproduction chains. The article explores the perspectives of these women in post-Soviet Russia, investigating how they conceptualise their „work“ and what role the metaphor of gift-giving plays in this context. Giving insight into their diverse backgrounds, experiences and attitudes, the text provides the opportunity to ask for ways of conceptualising the complex power relations pervading commercialised intimacies.
Der Gott der Waren
Authors: Stützle Ingo
Published: August 2018

Capitalism is essentially a money economy: money makes the world go round. But there’s a big ambiguity in which sense money is relevant. The confusion about money based on the comprehension of what capitalism is – irrespective of if the position is critical or a&rmative. The article provide a survey of the main theories, the paradigms of political economy and their conceptualization of money: Classic/Neoclassic, Keynesian and Marxian Theory. It also discusses three relevant problem areas in money theory: inflation and the distinction of money and credit, which is important to understand the modern banking system with central bank and corporate bank.
Geld als Fiktion?
Authors: Ganßmann Heiner
Published: August 2018

Starting from frequent characterizations of modern money as a fiction, the text discusses the theoretical background of the idea that money once was something „real“ whereas now it amounts to no more than a fiction. The distinction has its roots in the conviction that only commodity money was (or is) something „real“, whereas credit money is held to be fictitious money. However, both forms of money are social constructions, one operating with a „natural“ base in the form of precious metals, the other in the context of a politically managed credit system with the central bank as the lead institution. The problem with the latter is that it is not well understood, as the article demonstrates by going through Keynes understanding of money in his Treatise and some of the recent literature. Another recently popular theoretical remedy to enlighten the public about the money it uses has been to declare that all money is credit. However this is a simplification that threatens to undermine the project of improving the general understanding of money as a prerequisite for more democratic decision-making in the wake of the financial and the Euro crises. The fiction concerning money that remains is that there can be such a thing as a monetary invariant.
Geld, Währungskonkurrenz und die Instabilität des marktfundamentalen Globalisierungsprojektes
Authors: Herr Hansjörg
Published: August 2018

After the Great Recession and unconventional monetary policy, which saved in many countries the financial system, the debate about money and the financial system became popular again. The article analyzes the development of the domestic and global financial systems during the last debates as well as monetary policy and reform policies during and after the Great Recession. It also discusses critical fundamental alternatives for example the proposal to reintroduce a commodity money system or private money like Bitcoins. These debates sometimes mix up the different functions and forms of money. Several contributions based on a Marxian and Keynesian approach clarify functions and forms of money including the possibilities and limitations to stabilize a capitalist economy with monetary policy and reforms of the financial system.
Nach dem Juni-Aufstand
Authors: Umul Fatma
Published: August 2018

The article focuses on the participation of women and the feminist critique of the AKP government. The aim is to provide a differentiated analysis of Gezi protests with a view of the backgrounds and the discursive developments up to the time of the outbreak of the protests and thereby contributing to the understanding of this social movement. The June uprising in Turkey can be regarded as an outcry against a paradigm shift that has established itself over the last 12 years due to the reconstruction of the legislation and the reorganization of the state apparatus. To closer examine the position of women, the article analyze the gender relations in Turkey and the paradigm shift represented in women’s policy. Thus the relationship between the nation and the nuclear family concept as a discursive place where power structures are reproduced will be highlighted. Furthermore, seven interviews with women were analyzed to discover which aspects of the women’s policy of the AKP the protagonists criticize. These aspects were contrasted with the discursive developments in women’s policy which enabled the reconstruction of reasons for the outbreak of the protests in June 2013.
Der Aufstieg der Madame Le Pen
Authors: Syrovatka Felix
Published: August 2018

After the latest european election, the Front National (National Front) is now the strongest party in France. With the aid of the hegemony theory, this article analyzes the contextual conditions for the rise of the Front National and the political strategy in the european elections campain. The aim of this article is to answer the question how the party managed to resolve the poor results of the presidential elections 2007 and gain such high approval rates in the latest elections.
Ressourcen-Extraktivismus oder Re-Industrialisierung?
Authors: Jaitner Felix
Published: August 2018

Against the backdrop of the recent conflicts in the Ukraine and Syria the article examines Russia’s geopolitical strategy in the context of a “new world order”. Starting with the dissolution of the Soviet Union and the beginning of capitalist reforms in the early 1990s the focus lies on the negotiation process of a new hegemonic consensus among the Russian elites represented by Vladimir Putin. Special attention is drawn to the role of the state and its key role stabilizing both social and power relations. Furthermore, the article analyses the expansionist strategies of Russian capital and its geopolitical interests, especially in the post-soviet space. The current financial and economic crisis has lead to conflicts among the elites on the resource-extractive mode of development and its one-sided dependency on natural resources. Therefore, the article highlights both the plans on import substitution and new integration process in the postsoviet space (Eurasian Union) asking whether these developments might contribute to a reconfiguration of Russia’s geopolitical role.
America’s T-Strategy
Authors: Daniljuk Malte
Published: August 2018

The recent escalation of conflicts in the periphery of the European Union and the changes in transatlantic foreign policy can be understood partially as the result of a reorganization of the global energy policy. After the financial crisis of 2008, the new US administration pursued a strategy of lowering the energy costs. The necessary surpluses were created by new production technologies of oil and natural gas (fracking). Part of this successful strategy was a partial military withdrawal from conflict regions and a reduction of the direct involvement in the Greater Middle East. Starting from a highly productive heartland, the American Empire opens up world markets and secures global trade routes. The Transatlantic and Transpacific Free Trade Agreements (TTIP and TPP) are supposed to trigger a new economic stimulus with North America at its center: America’s T-Strategy. Analyzing the development of energy policies and foreign policy discussions within elite networks, the article argues that this strategy is directed mainly against the rising powers Russia and China.
Zerfällt die Europäische Währungsunion?
Authors: Heine Frederic , Sablowski Thomas
Published: August 2018

Growing imbalances in the balance of payments of the euro countries are usually attributed to the divergence in competitiveness related to unequal increases of wages or unit wage costs in member states. However, an empirical analysis of international trade and portfolio investment data shows that the growing current account deficits in countries like Greece, Spain, and Portugal up to the recent crisis were rather due to growing capital exports from countries like Germany and France. Moreover, economic divergences are not so much the result of direct competition between the countries of the eurozone but rather due to their unequal integration into the changing international division of labour. While German producers profited a lot from the transformation in regions like Eastern Europe and China, producers in Southern Europe came under increasing pressure by new competitors in other low-wage areas. Even if to a different extent, the relative importance of the eurozone as a market and an area of investment has declined for all the member states analyzed here. The growing economic and political contradictions in the eurozone are leading to different scenarios, depending on the development of the balance of forces: There could be a deepening of the integration of the eurozone member countries, but also the exit of single countries from the eurozone. Depending on the political balance of forces, ruptures with the current regime of the monetary union and with the European treaties could have very different meanings for the social classes.
ANALISIS PENCATATAN DAN PELAPORAN KEUANGAN PADA SATUAN KERJA PERANGKAT DAERAH (SKPD) PADA DINAS KELAUTAN DAN PERIKANAN PROVINSI SULAWESI UTARA
Authors: Kumaat Anggi Kartika , Morasa Jenny , Kalalo Meily Y. B.
Published: August 2018

Financial recording and reporting are very important in a company. SKPD is works unit of the region government in the capacity of budged user/commodity user. Each and every region work unit provide information about financial recording and reporting. In this study the object taken at Department of Marine and Fishery of North Sulawesi Province.  This study aims to show how financial recording and reporting appropriate with government regulation number 71 yaer  2010 cornerning governmental accounting standard ang internal affairs minister regulation number 57 year 2007 concerning regional financial management and to identify constraint which is faced by department of marine and fishery of north Sulawesi province. The research method used is qualitative method by collecting financial report, general overview of the company, and analyze financial recording and reporting. The results showed that the financial recording and reporting the Department of Marine and Fishery of North Sulawesi Province is not in accordance with the regulation No. 71 year 2010 concerning Governmental Accounting Standards for the presentation are not included Cash Flow Statement, Statement of Changes Equity, Statement of Changes in Balance Budget Surplus, and operational reports.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE TRADISIONAL DAN ACTIVITY BASED COSTING (ABC) PADA UD. CELLA CAKE DAN BAKERY MANADO
Authors: Kamasih Jimmy , Saerang David. P. E. , Mawikere Lidya
Published: August 2018

Activity Based Costing System can provide information for the better of cost calculation and can assist management to manage the company efficiently and gain a better understanding on competitive advantages, strengths, and weaknesses of the company. So that with Activity Based Costing can present carefully the information of cost product and accurately to the interests of management and comparing the cost calculation of production by using traditional methods and Activity Based Costing (ABC) at UD. Cella Cake and Bakery Manado. The purpose of this study was to determine the cost calculation of production using traditional methods and Activity Based Costing (ABC). The research method used is descriptive method. The results showed that the cost calculation of production using Activity-Based Costing System provides results that are more expensive than traditional systems on Pizza Chicken Bread, Sausage Bread and donuts. Traditional systems provide greater profit than the Activity-Based Costing system, because the calculations with the traditional system using only one cost driver so make inefficiency costs and generate profit and irrelevant
PENERAPAN KEBIJAKAN EARMARKING TAX PADA PEMUNGUTAN PAJAK KENDARAAN BERMOTOR TERHADAP PEMBANGUNAN DAN PEMELIHARAAN JALAN DI PROVINSI SULAWESI UTARA
Authors: Masihor Andre Stevan , Pontoh Winston
Published: August 2018

Regional autonomy and decentralization setting authority for every area in their independence and realize the potential to improve people's welfare. One potential area that is growing is a local tax , which is currently setting based on Undang-undang No. 28 tahun 2009. In terms of social welfare legislation is mandated to allocate some funds for the construction sector activities withholding tax , this policy is known as earmarking tax. Motor vehicle tax is one tax that is included in this policy where the amount of the allocation that is at least 10 % of the proceeds and used for the construction of transportation infrastructure. In SULUT terms are defined in Perda No. 7 tahun 2011 in which the contents of its mandate in accordance with such provisions. The purpose of this study is to analyze the implementation of earmarking tax policy of motor vehicle tax in the province of North Sulawesi in accordance with the mandate of the legislation in force. The analytical method used is descriptive analysis. The findings of this study are earmarking tax policy in SULUT go hand in hand with SULUT budget system where revenues and expenditures through the general treasury area. In 2014 the expenditure for the improvement of road infrastructure facilities reached 97.96% of total motor vehicle tax in North Sulawesi, thus setting the tax earmarking in SULUT not in accordance with applicable regulations.
ANALISIS PENGENDALIAN INTERN ASET TETAP PADA PT. HASJRAT MULTIFINANCE CABANG MANADO
Authors: Budiman Erwin , Elim Inggriani
Published: August 2018

Fixed assets have a very important role for any company. Hence the need for the internal control system of fixed assets aimed at ensuring the security of company property, checking the accuracy and correctness of accounting data, to help encourage compliance policy leaders are set beforehand. This study aims to determine the application of the internal control structure of fixed assets at PT. Hasjrat Multifinance Branch Manado. Data analysis method used is descriptive method is a method to describe or analyze the results of the study but not used to make broader conclusions. The data used is qualitative data with secondary data sources, data collection techniques done is documentation and interview techniques. The results of research by the author, on the analysis of internal control of fixed assets at PT. Hasjrat Multifinance Branch Manado, concluded that internal control has not been effectively implemented. It can be seen from the dual function of labor between the accounting and finance are done by one person, the absence of an audit committee that controls the activity of the company, is not implemented training programs for employees, never done a physical examination once a year for fixed assets, there is no separation capital expenditures (capex) and revenue expenditure as well as the useful life of fixed assets is up is not the removal of fixed assets.
PENGARUH SIKAP WAJIB PAJAK PADA PELAKSANAAN SANKSI DENDA, PELAYANAN FISKUS DAN KESADARAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (STUDI EMPIRIS TERHADAP WAJIB PAJAK RESTORAN ORANG PRIBADI DI KOTA MANADO DAN DI KABUPATEN MINAHASA)
Authors: Kodoati Anjeline , J. Sondakh Jullie , Ilat Ventje
Published: August 2018

Taxes are the largest revenue source in addition to oil and gas. In the era of Indonesia's tax reform, the tax collection system is set to a self-assessment system, which gives full trust to the taxpayer to calculate, pay, and report all taxes that become his obligations. One of the obstacles that may hinder the effectiveness of tax collection is tax compliance. This is happened in every region in Indonesia, including in the Manado City and Minahasa District, which has a decrease tendency of tax compliance since 2010 until 2014 based on the data from the Dinas Pendapatan Daerah Kota Manado (Local Revenue Office of Manado City) and Dinas Pendapatan Daerah Kabupaten Minahasa (Local Revenue Office of Minahasa District). As tax authorities, these offices tried to uphold the norms of taxation by applying administrative sanctions such as fines for taxpayers who are late paying taxes in accordance with the district’s legislation, but it has not been able to increase tax compliance in paying taxes. Therefore, this study is aimed to analyze the influence of the attitude of the taxpayer on the implementation of financial penalties on tax compliance, the service tax authorities on tax compliance, and tax awareness on tax compliance. By using qualitative research methods with multiple linear regression, this study concluded that the attitude of taxpayer on the implementation of financial penalties affect tax compliance, service tax authorities did not affect tax compliance, and awareness of tax affect tax compliance. Keywords : Tax Compliance, Tax Authorities, Tax Awareness.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (SAKIP) PADA PEMERINTAH PROVINSI SULAWESI UTARA
Authors: Tahir Harsya K. , Poputra Agus T. , Warongan Jessy D. L.
Published: August 2018

The purpose of this research is to analysis the factors which affecting the implementation of the SAKIP in Government of North Sulawesi, the contain is factor awareness on the laws and regulation (X1), factor organizational  commitment (X2) and factor role of APIP (X3) toward implementation of SAKIP (Y). Method that use in this research are quantitative method. The data analysis technique has been done by using the multiple linear regressions analysis. Result of the research according the partial test show that awareness on the laws and regulation no significantly effect to the implementation of SAKIP, whereas the organizatoinal commitment and role of APIP has significantly effect to the implementation of SAKIP. The value from coefficient of determination test amount of 43,7% has been effect by awareness on the laws and regulation, organizatoinal commitment, role of APIP, whereas the remaining 56,3% is influenced by other factors outside this research. Keywords  : awareness of the laws and regulation, commitment of organization, role of APIP, and SAKIP
PENGARUH PERENCANAAN, KAPASITAS SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP PENYERAPAN ANGGARAN BELANJA DAERAH PADA PEMERINTAH KABUPATEN KEPULAUAN TALAUD
Authors: Alumbida Deiby Isilda , Saerang David P.E. , Ilat Ventje
Published: August 2018

The absorption of the budget is a very important part in the Government's financial management both central government or local governments, it is  because the level of absorption of the budget can be used as an indicator of the extent of the commitment of the Government apparatus to manage the budget in accordance with the planning. Budgets which are absorbed based on planning will provide the maximum benefit to the good economy, is erabled encourage the improvement of welfare for the area which is one of the nation's national goal of Indonesia. This research was conducted in the Talaud Islands Regency with the purpose of analyzing the influence of planning, capacity of human resources and organizational commitment toward regional budget absorption rate either simultaneously or partial. This research uses 3 independent variables consist of Planning (X1), Human Resource Capacity (X2), Organizational Commitment (X3) the dependent variable is the Absorption Of The Budget (Y). Data analysis was endured by using multiple linear regression analysis. The results indicates that the planning, capacity of human resources and organizational commitment affect the absorption of the regional budget of Talaud Islands Regency Government. However, only partially significantly influence planning while the capacity of the human resources and the commitment do not significantly influence the absorption of budget. Multiple linear regression analysis results show the planning, human resource capacity and commitment of the organization have a positive effect to the absorption of the budget. While the results of the analysis show that the determination of the coefficient of 36.2% absorption rate is affected by the budget planning, capacity of human resources and organizational commitment onthe other hard 63.8% absorption rate is influenced by other variables which are not included in this research. Keywords : Teori Institusional, Teori Pengabdian, Social Learning Theory
ANALISIS PENGELOLAAN BARANG MILIK DAERAH MENURUT PERATURAN PEMERINTAH NOMOR 27 TAHUN 2014 PADA PEMERINTAH KABUPATEN MINAHASA SELATAN
Authors: Rorimpandey Ariel , Nangoi Grace B. , Manossoh Hendrik
Published: August 2018

Local assets has important role and function for South Minahasa Regency Government to support the wheels of government and public service. The purpose of this study was to analize the suitability of local assets management in South Minahasa Regency Government to Government Regulation No. 27 Year 2014.  This study was conducted at The Local Agency Of Finance, Revenue And Assets Management In South Minahasa Regency. Local assets management based on Government Regulation No. 27 Year 2014 include requirements planning and budgeting, procurement, use, utilization, security and maintenance, assessment, transfer, destruction, disposal, administration, and guidance, supervision and control. This study is a qualitative descriptive research. The informant was determined by using purposive sampling method. Data analysis was performed with data reduction, data display and conclusion. The results showed basically, the local assets management has been cultivated implemented based on PP No. 27 year 2014, although there are obstacles in implementing local assets management such as the lack of regulation in regency such as local asset management regulation under PP No. 27 year 2014, lack of knowledge and understanding of human resources and lack of leadership commitment of SKPD in local asset management. Keywords : Local assets management, government regulation, local assets
STUDI KOMPARATIF PEMBOBOTAN KRITERIA AUDIT KINERJA AUDITOR BADAN PEMERIKSA KEUANGAN DENGAN PEMBOBOTAN MENGGUNAKAN METODE ANALYTICAL HIERARCY PROCESS (STUDI KASUS PADA INSPEKTORAT KABUPATEN KEPULAUAN TALAUD)
Authors: Lawitan Iwan Bin , Karamoy Herman , Poputra Agus Tony
Published: August 2018

This study aimed to recalculate the weighting of performance audit criteria by using Anlytical Hierarchy Process Method and comparing its results with the weighting of performance audit of Indonesian Supreme Audit Institution’s Auditor (BPK). Research conducted on Supervisory Apparatus Capability Model Government (APIP) at the Office of Inspectorate of Talaud Regency. This research is a descriptive qualitative-quantitative approach.Method of data collection with interviews, documentation and questionnaire. The results showed that in weighting of performance audit criteria, BPK’s auditor still use direct weighting and judgment, and there is a difference of percentage between performance audit criteria of BPK auditor and using AHP method. Keywords : Weighting, Performance Audit Criteria, AHP
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN KONSERVATISME AKUNTANSI PADA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA, BURSA MALAYSIA DAN SINGAPORE STOCK EXCHANGE TAHUN 2010-2014
Authors: Mamesah Melisa , Saerang David P.E. , Lambey Linda
Published: August 2018

Conservatism is the precautionary principle in uncertainty. There are many cases of accounting frauds occurred due to lack of conservatism implementation resulting financial statements are overstated. This study aims to analyze the affect of firm size, leverage, institutional ownership and audit committee to the implementation of conservatism in the insurance companies listed on Bursa Efek Indonesia, Bursa Malaysia and Singapore Stock Exchange. In this study, conservatism measured by market to book ratio. Used as sample of 11 companies. The analytical method used in this research is multiple regression. The results of this study are firm size and audit committee positively affect the implementation of conservatism. On the other hand, leverage and institutional ownership negatively affect the implementation of conservatism. Keywords: conservatism, firm size, leverage, institutional ownership, audit committee
PENGARUH JUMLAH PENDUDUK MUSLIM, PEMBIAYAAN, DAN BAGI HASIL TERHADAP JUMLAH NOMINAL TABUNGAN NASABAH PADA BANK SYARIAH DI INDONESIA
Authors: Amdar Sudarmin , Ilat Ventje , Poputra Agus Tony
Published: August 2018

Banking world to be part of a country's economic success. More and more financial institutions that exist in a country, the better the economic turnaround that is therein. The reason the economy was good for people who have more funds can save their money to the bank. While people who need funds to start a business or to add funds to enlarge the business can borrow directly in the bank nearest to the given requirements. The purpose of this study was to determine the Impact of the Muslim population, financing, and for the results of the nominal amount of savings in Islamic Banking in Indonesia. Data collection method used is through surveys and data analysis. Techniques to test the hypothesis by using multiple linear regression analysis processed SPSS version 21. Location research done that is through internet websites and annual financial statements on Islamic Banking in Indonesia, which consists of: PT Bank BRI Syariah, Bank Syariah Bukopin, Bank Syariah Mandiri, Bank Panin Syariah, PT Bank  Muamalat Indonesia during the year 2009-2013. Muslim population (X1) not significant effect on the nominal amount of savings (Y). Financing (X2) significantly affects nominal amount of savings (Y). For results (X3) no significant effect on the nominal amount of savings (Y). Keywords: impact of the muslim population, financing, and profit sharing the number nominal customer savings
ANALISIS MODEL ALTMAN (Z-SCORE) DALAM MENGUKUR KINERJA KEUANGAN UNTUK MEMPREDIKSI KEBANGKRUTAN PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI DI BURSA EFEK INDONESIA (BEI) PERIODE 2010-2014
Authors: Kakauhe Anastasya Claudio Inri , Pontoh Winston
Published: August 2018

The purpose of this research to prediction bankruptcy on company for 5 (five) financial period   2010 to 2014 using the Altman Z-Score Model. The sampling technique used is using purposive sampling technique with the sampling criteria is a company manufacturing consumer goods industry sector listed in Indonesia Stock Exchange (BEI) and publish regular financial statements for 2010-2014. These results indicate that the model atlman Z-Score can be implemented in companies manufacturing consumer goods industry sector and can be grouped in three categories: companies which indicated that are in the healthy category, the company indicated in the category gray areas or potential bankruptcy and enterprise indicated in the category bankrupt. Suggestions for the company, as indicated in the category bankrupt and gray areas or potential bankruptcy, it's worth making improvements to the sales and performance of the company in order to reduce the decline in the sales and the decline of the assets that would result in losses. Meanwhile, the company indicated in the category of healthy, should continue to maintain and improve the performance of the company in order to avoid losses.Keywords : Bankcruptcy, Altman Z-Score
ANALISIS SUMBER DAYA MANUSIA TERHADAP KETERANDALAN PELAPORAN KEUANGAN PADA PEMERINTAHAN PROVINSI SULAWESI UTARA
Authors: Hullah Abdurahman Rigel , Pontoh Winston
Published: August 2018

Researcher interested in conducting a study with "Human Resources’s Effect Against Financial Reporting’s Reliability In North Sulawesi Provincial Government” as the title, because many were relying on information in the financial reports who were published by the regional government as a basis for decision making, therefore in North Sulawesi provincial government’s financial reporting a reliable Human Resources is necessary. Issues in this study is: does human resources affect the reliability of financial reporting in North Sulawesi provincial government? While the goal is to determine the effect of human resources to the reliability of financial reporting. The analytical method used is simple linear regression analysis and tested using classic assumption test. As for the processing of research data SPSS version 24 were used. The test results showed that Human Resources partially have effects on North Sulawesi Provincial Government’s Financial Reporting Reliability. Keywords : Human resources, reliability, financial reporting.
ANALISIS PENERAPAN PSAK NO. 45 TENTANG PELAPORAN KEUANGAN ENTITAS NIRLABA PADA JEMAAT GMIST PNIEL BIAU KAB, KEP. SITARO
Authors: Janis Raisa Stephanie , Budiarso Novi S.
Published: August 2018

Profit entity is an organization that can be owned by the government or private sector owned, its main purpose is not for profit. One nonprofit entity engaged in religious church. As a nonprofit entity, the church should make financial statements accountability and reporting to users of financial statements of the church, the church that is the main source of income in the church. In Indonesia, a special standard financial reporting profit entity organized under Statement of Financial Accounting Standards (SFAS) No. 45. This research was conducted at the Jemaat GMIST Pniel Biau. The purpose of this study was to determine the adoption of PSAK No. 45 of the Financial Reporting Entities Non-Profit on Jemaat GMIST Pniel Biau. Descriptive qualitative analysis method is a method discussion of issues that are outlining, describe, compare and explain the data. Results showed Jemaat GMIST Pniel Biau not yet adopted PSAK No. 45 on the presentation of its financial statements, but the church is preparing financial statements of the realization of revenues and expenditures in accordance with the regulations GMIST no. 6 in 2012.Keywords : PSAK No. 45, non profit, financial statements
EFFECT OF PARTICIPATION OF BUDGET PREPARATION ON PERFORMANCE OF SKPD APPARATUS (Case Study In Local Government of Manado City)
Authors: Waney Mekson , Pontoh Winston
Published: August 2018

The performance of an officer will be seen when he is involved in budgeting so that the budget set will be the correct reference in accordance with regional needs rather than on the interests of the authorities. The performance of the apparatus is largely determined by financial management, which includes budgeting. Inadequate budget formation can be demonstrated by the placement of apparatus based solely on proximity and personal relations factors, personnel who only prioritize personal or short-term interests, the occurrence of budget slack, do not involve fully to the financial management official in the preparation of budget and the time of budget preparation done just a few days. This study aims to determine the effect of budgetary participation on apparatus performance in SKPD in Manado City. The population in this study is 7,811 employees/apparatus that exist in 43 SKPD at Manado City Government. The sample chosen using purposive sampling method, that is 84 employees/apparatus having position as secretary, head of section, head of sub section. For the primary data tested came from 78 respondents from 84 respondents who set. The method of analysis used is simple linear regression analysis, before the data to be processed first tested by using the classical assumption test. While for data processing research using computer program SPSS version 15.0. The test results showed the participation of budgeting have an effect on significantly on apparatus performance at SKPD in Manado City Government. This is obtained from the results of the t test which shows a significance level of 0.000 (less than 0.005).Keywords: Participation of budget preparation, apparatus performance
ANALYSIS CALCULATION OF DEPRECIATION FIXED ASSETS ACCORDING TO FINANCIAL ACCOUNTING STANDARDS AND TAX LAWS AS WELL AS IMPACT ON TAXABLE INCOME IN PT. MASSINDO SINAR PRATAMA MANADO
Authors: Goni Yuvita M. F , Budiarso Novi Swandari
Published: August 2018

Calculation of depreciation fixed assets according to financial accounting standards using five methods: the straight-line method, declining balance method, sum of the years digit method, service hours method, and the unit of productions method. While according to taxation rules just only use two method: the straight-line method and the declining balance method. The differences in the use of depreciation methods according to financial accounting standards and tax rules will result in fiscal correction. According to the depreciation expense is deductible expense for purpose of calculating income tax. The purpose of this study was determine the application of methods of depreciation fixed assets according to financial accounting standards and tax laws as well as impact on taxable income PT. Massindo Sinar Pratama Manado. The analytical method used is descriptive qualitative analysis method. The results showed the application of the method of calculation of depreciation PT. Massindo Sinar Pratama Manado in accordance with the provisions of the tax, but an error in the calculation of depreciation that increase the value of the company taxable income. PT. Massindo Sinar Pratama Manado should be more careful and referring to the tax rules in calculating the value of depreciation due to give effect to net profit before tax (taxable income) of the company, so that it will also to give effect to income tax to be paid by the company. Keywords : depreciation, fixed assets, financial accounting standards, tax rules, taxable income
FLYPAPER EFFECT PADA DANA ALOKASI UMUM ( DAU ) DAN PENDAPATAN ASLI DAERAH ( PAD ) TERHADAP BELANJA DAERAH ( BD ) PADA PEMERINTAH PROVINSI SULAWESI UTARA
Authors: Lambut Adventinus Kristanto , Budiarso Novi
Published: August 2018

Decentralization leads the broad impact of accounting for local governments. Among other is the separation of powers from the centre, which has been handed to the local  ( including state, province, county, and town) . Even so, the Central Government does not immediately fully release the local goverments. But the Central Government still needs to transfers  intergovernmental grants to the local. One of the funds transfer is General Allocation Fund which can need by the local government freely for either operational expenditure or capital expenditure. The General Allocation Fund  ( Dana Alokasi Uumum )  and the Original Region Revenue  ( Pendapatan Asli Daerah)  are several income account for local governments to be used as Local Expenditure  ( Belanja Daerah) . One example of the waste in the BD can be seen through a phenomenon called the flypaper effect. Where DAU lag 1 is more significantly influential to BD than PAD lag 1. However, in this research gives empirical evidence that in North Sulawesi Province Government for the realization of the budget for the years 2001 until 2010, the flypaper effect phenomenon does not occur. This demonstrared by statistic tool, multiple regression generates the coefficient PAD lag 1 influences significantly to BD with 0.006 on α 0.05 whereas DAU lag 1 does not influence significant.Keywords: General Allocation Fund, Origin Region Revenue, Local Expenditure, Flypaper Effect.
PENGARUH LATAR BELAKANG PENDIDIKAN DAN PENGALAMAN POLITIK TERHADAP KINERJA DPRD DALAM PENGAWASAN PENGELOLAAN KEUANGAN DAERAH/APBD
Authors: Nuru Ferdinant , Mawikere Lidya
Published: August 2018

This study aimed to examine the effect of level of education and political experience to Performance Oversight Council in Financial Management / Budget.The data used in this study is primary data and instruments in this study is a questionnaire that is processed using SPSS 19. The subjects were Sorong legislators who were 30. Of the 30 questionnaires distributed, returned and can be evaluated in a total of 29 questionnaires. The method used in this study is a multiple linear regression. To test the hypothesis used simultan eously F test and used partial eously t test.The results and hypothesis testing shows that the variables together education and political experience influence the performance of Parliament in monitoring the financial management area / budget. Partially only political experience that affect the performance of Parliament in monitoring regional financial management / budget, while the level of education does not affect the performance of the Council in the area of supervision of financial management / budget. Educational level was not affected due to lack of competence backed by councilors.Keywords: Level Of Education, Political Experience And Performance Oversight Council In Financial Management / Budget
ANALISIS LAPORAN KEUANGAN PT. SMARTFREN TELECOM TBK PRA DAN PASCA AKUISISI
Authors: Kaparang Stevani Fransy Gillis , Poputra Agus Tony
Published: August 2018

The rapid development of telecomunications industry has changed people’s views of the services communications. This is challenge for telecommunication providers so they must perform a variety ways that makes their company still exist in this industry. One way to do is by restructuring through acquisitions.This research aims is to analyzing the financial performance of PT. Smartfren Telecom Tbk pre and post acquisition. Data used in this research is secondary data that the company’s financial statement in 2010-2011. Method of analysis used in is financial ratio analysis such as liquidity ratio, leverage ratio, asset management ratio, and profitability ratio.The research find that financial performance of PT. Smartfren Telecom Tbk shows the positive impact that can be seen from:  ( i )  level of liquidity and profitability has improved to the post acquisition,  ( ii )  level of leverage has improved because until 2011 experienced a significant decline,  ( iii )  level of assets management is not good because it has decreased in 2011. Thus it can be concluded that the decision to carry out the acquisition demonstrate a positive impact for the company.Keywords: pre and post acquisiton, financial performance analysis, liquidity ratio, leverage ratio, assets management ratio, profitability ratio.
PENGARUH PENGETAHUAN ANGGARAN, PARTISIPASI MASYARAKAT DAN TRANSPARANSI KEBIJAKAN PUBLIK TERHADAP FUNGSI DEWAN DALAM PENGAWASAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD)
Authors: Nuru Ferdinant , Saerang David P. E. , Morasa Jenny
Published: August 2018

The purpose of this research is to examine the effect of the knowledge of budget, public participation and public policy transparency towards the local council function within budget control. The results shows that budgets knowledge, public participation and public policy transparency affect the council functions within local budget control. Only transparency of public policies that affect partially the council functions within regional budget control, while the budget knowledge and public participation did not affect the function of the local council within the budget control. The budget knowledge did not affect the council functions within budget control because it poorly supported by the competency level of councilors, while the public participation had no effect because the overall respondents answer can be concluded that public critique and suggestions is less accommodated especially public involvement in the budget advocacy.Key words : The knowledge of budget, public participation, public policy transparency, the local council functions,  regional budget control.
ANALISIS ATAS PELAKSANAAN FUNGSI PENGAWASAN PENGELOLAAN KEUANGAN DAERAH OLEH ANGGOTA DEWAN PERWAKILAN RAKYAT DAERAH KABUPATEN PUNCAK JAYA
Authors: Wonda Iskandar , Karamoy Herman , Ilat Ventje
Published: August 2018

The purpose of this study is to analyze the local financial management supervision by the local parliament members period 2009-2014 in Puncak Jaya regency and stuff underlying onset of these conditions. The data used in this research were the primary data using the instrument as a list of questions with in-depth interviews to the research informants. The subjects were legislators of Puncak Jaya Regency period of 2009-2014 totaling 24 people. The method used were qualitative descriptive analysis.The results showed that the personal background would have less effect on the function of supervision of local financial management. The political background effect on the supervisory function of financial management at Puncak Jaya Regency legislators. The legislator knowledge about the budget effect to a good supervision of the local financial management. The legislator who have a good understanding of the local financial regulatory would easy to supervise whether the budget has been run according to predetermined objectives and to detect the occurrence of budget leaks.Keywords: Personal Background, Political Background, Legislators Knowledge about the Budget, Supervisory Function of the Local Financial Management by the Local Legislators.
PROSEDUR PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN (PPH) PASAL 21 ATAS GAJI PEGAWAI PADA PEMERINTAH KOTA BITUNG
Authors: Kesek Meilany , Karamoy Herman
Published: August 2018

Selama ini pemerintah kota Bitung  telah melakukan kewajiban sebagai pemotong PPh pasal 21, baik kewajiban pemotong masa maupun tahunan. Setiap bulan selama satu tahun, Pegawai Tetap Bulanan pemerintah kota Bitung mendapatkan penghasilan setiap bulan yang terdiri dari gaji pokok, tunjangan istri, tunjangan anak, tunjangan jabatan, asuransi tenaga kerja.  Kebijakan dilakukan pemerintah kota Bitung, dalam menetapkan pemberian gaji pokok kepada pegawai adalah berdasarkan lama kerja pegawai, tingkat pendidikan dan tingkat jabatan yang diberikan. Berdasarkan hasil analisa dapat disimpulkan bahwa perhitungan dan pelaporan Pajak Penghasilan (PPh) Pasal 21 yang di lakukan oleh pemerintah kota Bitung dengan perhitungan Pajak Penghasilan (PPh) Pasal 21 yang sesuai dengan Peraturan Perpajakan. Untuk itu prosedur perhitungan dan pelaporan yang dilakukan oleh pemerintah kota Bitung sudah sesuai dengan peraturan yang ada.  Total penghitungan PPh pasal 21 Tahunan pemerintah kota Bitung selama satu tahun yang telah dipotong sebesar  Rp 3,048,281,694 dari penghasilan pegawai kota Bitung. Pelaporan Pajak Penghasilan (PPh) Pasal 21 untuk SSP di laporkan selambat-lambatnya tanggal 10 bulan takwim, sedangkan untuk SPT masa di laporkan selambat-lambatnya tanggal 20 bulan takwim. Kata Kunci: PPh Pasal 21