bluuebunny/crossref_metadata_2025 huggingface dataset:
PENGARUH CURRENT RATIO (CR), DEBT TO ASSET RATIO (DAR), PERPUTARAN PERSEDIAAN (INVENTORY TURNOVER), DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE DI BEI PERIODE 2012 – 2016
Authors: Silvia . , Jovani Vinna , Fransisca . , Grace Catherine , Gunawan Roby , Samosir Hottua , Tampubolon Jonris
Published: October 2019

The research objective was  to test and analyze the Effect of Current Ratio, Debt to Asset Ratio, Inventory Turnover, Company Size on Profitability in Property and Real Estate Companies listed on the Indonesia Stock Exchange (IDX) for the period 2012-2016 partially or simultaneously. The research used quantitative method. The population used in this study was the Property and Real Estate Companies listed on the Indonesia Stock Exchange with a total of 46 companies in the period 2012-2016. The sample in this study used data taking  by means of purposive sampling. The number of samples used in this study were 31 companies with 155 observations. The results obtained were Current Ratio partially did not have a significant effect on Profitability. Partially Debt to Assets Ratio had no significant effect on profitability. Inventory Turnover in parallel l did not have significant effect on profitability. The size of the company partially had a positive and not significant effect on profitability. Current Ratio, Debt to Assets Ratio, Inventory Turnover and Company Size simultaneously did not have significant effect on Profitability in Property and Real Estate Companies listed on the Indonesia Stock Exchange for the period 2012-2016.Keywords: Current ratio (CR), Debt to assets ratio (DAR), Inventory Turnover, Company Size, Profitability
ANALISIS PENERIMAAN PAJAK KENDARAAN BERMOTOR DAN BEA BALIK NAMA KENDARAAN BERMOTOR DI KABUPATEN MINAHASA SELATAN
Authors: Karim Fikram Pratama A. , Alexander Stanly W. , Warongan Jessy D.L
Published: October 2019

To fulfill the interests of the people, where the need for these funds increases every year along with the increase in population and the needs of the people. The funds that will be spent on this development are certainly obtained from the people themselves through a collection called tax. The purpose of this study was to determine motor vehicle tax revenue and the transfer fee of motor vehicle names in the South Minahasa regency and what obstacles / efforts were made by the government to increase tax revenues. The analytical method used in this study is a qualitative method with descriptive data analysis techniques. The results showed that the procedures for calculating PKB and BBNKB of South Minahasa Samsat UPTD had followed  local regulation No.7 of 2011, and PKB collection for each year for collection of BBNKB. Keywords: Motor vehicle reception tax, duty of transferring  name of a motor vehicle
OPTIMALISASI PEMUNGUTAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN DI KOTA TOMOHON
Authors: Moningka Christy Virginia , Manossoh Hendrik , Tangkuman Steven J.
Published: October 2019

By the presence of regional autonomy, every region in Indonesia are required to do their own regional financing. Own Source Revenue is a source of regional financial and funding of the government. The Own Source Revenue consists of local taxes, levies, the result of the separated local asset management, and another Own Source Revenue that is valid. In relation to Own Source Revenue, The tax of Non-Metallic Minerals and Rocks is one type of the tax that need to be in government’s attention in Tomohon City. The purpose of this research is to know and understand optimization of non-metallic mineral and rock taxes in Tomohon City. The method used in this research is qualitative descriptive analysis. Data gained by field studies. The results of this research indicate that the management of Non-Metallic Mineral and Rock taxes in Tomohon City are still not optimal due to tax realization in 2013-2017 has not reached the target that has been determined. The management of Non-Metallic Mineral and Rock Taxes that has not been optimal is due to lack of the human resources for tax collection officers, facilities and infrastructure in the office is still inadequate, still lack of supervision from the officers, online information systems that has not been developed and lack of public awareness of the importance of paying taxes.Keywords : revenue, local taxes, non-metallic mineral and rock taxes, optimization
ANALISIS PENERAPAN PAJAK PENGHASILAN FINAL PASAL 4 AYAT 2 ATAS JASA KONSTRUKSI PADA PT. REALITA TIMUR PERKASA
Authors: Ratuela Hillary S.P , Sondakh Jullie J. , Wangkar Anneke
Published: October 2019

One source of domestic development financing is through the receipt of the tax sector which is one of the largest sources of revenue or income of the state. One type of tax is the Final Income Tax. Of the many taxpayers, construction services is one of the taxpayer, and one of the objects of the Final Income Tax. The purpose of this study is to analyze the implementation of the final income tax article 4 paragraph 2 on construction services at PT. Realita Timur Perkasa in this case concerning the calculation, cutting, deposit, and reporting of Final Income Tax Article 4 paragraph 2. The analytical method used is decriptive method. Based on the results of research obtained shows that the income tax rate Article 4 paragraph 2 that is charged by PT Realita Timur Perkasa that is 3%. For the implementation of tax obligations concerning tax reporting not yet in accordance with applicable taxation provisions. Should pay more attention to the provisions of taxation in this case the calculation, cutting, depositing, and reporting Income Tax Article 4 paragraph 2 of the construction services in order to be executed in accordance with applicable tax provisions. Keywords: Final Income Tax, Construction Services.
ANALISIS INFORMASI AKUNTANSI DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN PENGGANTIAN AKTIVA TETAP PADA UD. SINGKIL SERVICE MANADO
Authors: Salasa Juliana Y.P , Nangoi Grace B. , Rondonuwu Sintje
Published: October 2019

In the modern era, there are many innovations created by the company to expand the company's activities, with one of them using fixed like a good machine. But in a fixed condition, companies can see costs such as fees for taking results from the machine. The purpose of this research is to find out how information can be used. The analytical method used in this study is a qualitative descriptive method, where the method of this research is carried out in detail by collecting data from the company and analyzing the results of the analysis. The results of this study are UD. Singkil Service Manado can apply the concept of Differential Accounting Information in decision making. Freezing can be useful for costs that can harm the company. Companies should be able to replace the old machine with a new engine because there is a large enough differenceKeywords: Differential Accounting Information, Replacement of fixed assets
ANALISIS PENERAPAN SISTEM PENGENDALIAN INTERN TERHADAP KINERJA DAN PENERIMAAN RETRIBUSI PARKIR DI DINAS PERHUBUNGAN KOTA MANADO
Authors: Munaiseche Claudio V. , Ilat Ventje , Lambey Robert
Published: October 2019

Internal control systems are needed for every government agency from planning, supervision, to accountability, must be carried out in an orderly, controlled, efficient and effective. So that the performance of government agencies is directed and reaches the goal. This study aims to determine whether the implementation of the internal control system on the performance and retribution parking income at the Manado city transportation office is adequate or inadequate. This research method is a qualitative descriptive study. Based on the results of the research and discussion, it can be seen that the internal control system on the performance and retribution  parking income at Transportation department of at Manado city has been "adequate and effective" because the procedure for retribution parking income have elements of internal control, namely the proper delegation of authority and responsibility. the separation of functions, recording carried out accurately and on time, the documents used contain clear and reliable information and are carried out continuously. The target achievement of the 2016-2017  is effective and the performance had been in accordance with government regulation number 60 of 2008 concerning the government's internal control system.Keywords: Government Internal Control System, Performance, Income Parking Retribution
PENGARUH NON PERFORMING LOAN, CAPITAL ADEQUACY RATIO DAN LOAN TO DEPOSIT RATIO TERHADAP PROFITABILITAS
Authors: Steven . , Silvia . , Sinaga Jholant Bringg Luck Amelia Br , Januardin .
Published: October 2019

This research had purpose to determined the effect of NPL, CAR and LDR on Profitability in banking sector company listing in Indonesia Stock Exchange in years 2013-2017. The population of this research is banking sector company listing in Indonesia Stock Exchange over the period 2013-2017. Techniques used in the sample is Purposive Sampling, so obtained sample of 27 companies. The hypothesis results simultaneously shows NPL, CAR and LDR affect the Profitability in banking sector company listing in Indonesia Stock Exchange in years 2013-2017. The hypothesis results partially shows NPL negative affect and significant the Profitability in banking sector company listing in Indonesia Stock Exchange in years 2013-2017, CAR and LDR positive affect and significant the Profitability in banking sector company listing in Indonesia Stock Exchange in years 2013-2017.Keywords : NPL, CAR, LDR, Profitability, Banking Sector Company
PENGARUH ATURAN ETIKA TERHADAP KUALITAS AUDIT YANG DIMEDIASI OLEH PENGENDALIAN MUTU (SURVEI PADA AUDITOR BPK RI)
Authors: Korompis Claudia Wanda Melati
Published: October 2019

The fraud cases involving government auditors certainly erode public trust. The importance of improving audit quality to increase the public trust makes author interested in conducting research that seeks to measure the determinants of audit quality. Before Enron and Worldcom’s accounting scandal on 2001-2002, studies that measured audit quality generally still use KAP-size proxies. DeAngelo's (1981: 186), states that: "The quality of audit services is defined as a market-assessed joint venture, which will both (a) discover a breed of client's accounting system, and (b) report the breach". Ethical rules become independent variables in this study. In addition, author also added Expectancy Theory to mediate the relationship between ethical rules and audit quality represented by quality control variables. This model was inspired by Aldhizer et al. (1995) where the measure of audit quality can also be assessed from how much the level of adherence and appropriateness of the client's financial statements to the rules, laws, and applicable standards. The results of the study indicate that ethical rules have an influence on audit quality by mediating by quality control.Keywords : Ethics, Control, Audit.
PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI KASUS DI KABUPATEN KEPULAUAN TALAUD)
Authors: Soleman Muhammad T. , Pontoh Winston , Budiarso Novi S.
Published: October 2019

This study aims to examine the factors that influence the disclosure of local government financial statements. The population in this study are employees who work in the Regional Development Planning Agency (BAPPEDA) in the Talaud Islands Regency. Data collection techniques using questionnaires. The type of data used is primary data collected by sending questionnaires to respondents. The research method is quantitative, while the analysis technique used is multiple linear regression analysis. This research result shows that Audit Findings and Capital Expenditures affect the disclosure of regional government financial statements, while the balance funds do not have an influence on the disclosure of local government financial statements.
ANALISIS PERLAKUAN AKUNTANSI TERHADAP PELEPASAN DAN PENGHENTIAN ASET TETAP PADA PT. X
Authors: Toisuta Elshinta , Kalangi Lintje , Pangerapan Sonny
Published: October 2019

The disposal and termination of fixed assets in an entity can be carried out in various ways, like disposing, selling, and exchanging. The fixed assets are released and discontinued because of damage or fixed assets have been expired so that they no longer provide economic benefits to the company. The accounting treatment for the disposal and termination of fixed assets is seen in terms of recognition, measurement and presentation. This study aims to determine whether  the accounting treatment of the disposal and termination of fixed assets is in accordance with PSAK No. 16. The research method used is descriptive method. The collected data and information are in accordance with the facts and actual condition that occur within company. The results show that the accounting treatment of the disposal and termination of fixed assets in terms of recognition and presentation is in accordance with PSAK No. 16. While in terms of measurement, it is still not in accordance with PSAK No. 16.
ANALISIS PENERAPAN AKUNTANSI BIAYA LINGKUNGAN PADA PT. ROYAL COCONUT AIRMADIDI
Authors: Franciska Regina Mariana , Sondakh Jullie J. , Tirayoh Victorina Z.
Published: October 2019

Environmental Accounting is an accounting science that has the function of identifying, measuring, valuing, recognizing, presenting, and disclosing costs incurred for the purpose of managing the environment. This study aims to determine the application of Environmental Cost Accounting at the company, in terms of identifying, measuring, presenting, and disclosing the Environmental Costs that exist in the company.The research was conducted at the PT. Royal Coconut Airmadidi. This study is a qualitative research. This study uses primary data and secondary data. The result of this research is the application of Environmental Cost Accounting in the company in terms of recognition, measurement, presentation, and disclosure of Environmental Cost has sealed with existing Financial Standars Accounting. But, the company has not made a specific Financial Statement.
ANALISIS PENDIDIKAN, PENGALAMAN KERJA DAN PELATIHAN PADA PELAYANAN APARATUR PAJAK DI UPTD SAMSAT AMURANG
Authors: Regah Ryan T. , Sabijono Harijanto , Pinatik Sherly
Published: October 2019

In essence, the main task of the government as a public organization is to provide services to the community. Likewise with SAMSAT Amurang as one of the public organizations that are directly related to public services. SAMSAT has the duty to serve the community in terms of managing payments for Motor Vehicle Taxes (PKB) and Taxes on Transfer of Motor Vehicles (BBNKB). The tax sector is an important sector in national development, because most of the development is financed from PKB and BBNKB sectors and then increase, one of hte factors is due to the increasing number of taxpayers who pay taxes. Every day SAMSAT serves hundreds of taxpayers. By increasing the number of these taxpayers can SAMSAT withdraw taxes which in turn will be used for state financing. As one of its contributions SAMSAT strives to provide the best service in accordance with the expectations and needs of the community as taxpayers.
ANALISIS EFEKTIVITAS KINERJA DAN KONTRIBUSI RETRIBUSI PEMAKAIAN KEKAYAAN DAERAH TERHADAP PENDAPATAN ASLI DAERAH
Authors: Manuputty William J. , Saerang David P. E. , Alexander Stanly W.
Published: October 2019

Retribution is one of the income obtained by various services given or certain permits by the government and one of the agencies that process it is BPPRD, in the North Sulawesi Province BPPRD there is acceptance of many types of retribution one of which is regional wealth usage retribution. The purpose of the authors in this study is to find out the effectiveness of performance and the contribution of retribution on the use of regional wealth in PAD which is a regional development resource analyzed by qualitative methods. The results obtained through this research are able to determine the effectiveness of regional wealth retribution for the past five years is very good in its realization with an average percentage 91,9% with its contribution to local revenue at 0,17%.
PENGARUH KEJELASAN SASARAN ANGGARAN, TRANSPARANSI DAN PENGENDALIAN AKUNTANSI DAN PENGENDALIAN AKUNTANSI TERHADAP KINERJA MANAJERIAL PADA PEMERINTAH PROVINSI SULAWESI UTARA
Authors: Natalia Posumah Linda , Kalangi Lintje , Warongan Jessy D.L
Published: October 2019

The purpose of this study was to determine the effect of the clarity of budget targets, transparency and accounting control on managerial performance in the North Sulawesi provincial government both partially and simultaneously. This hypothesis was tested using the t test and F test. The population in this study were all employees who worked on SKPD on the research object, sample in this research are managers, namely employees who occupy from the echelon two to the echelon for, with amount of responder counted 50 people. The analytical method used in this research is multiple regression analysis. The result of the analysis through the t test stated that the clarity of the budget target effects on the managerial performance of the provincial government of North Sulawesi . The transparency does not affect  on the managerial performance of the province of North Sulawesi. The accounting control effects on the managerial performance of the province of North Sulawesi. The result of the analysis of the F test state that the clarity of budget targets, transparency and accounting control affect simultaneously on the managerial performance of the North Sulawesi province.
KONTRIBUSI SEKTOR PERDAGANGAN BESAR DAN ECERAN TERHADAP PENERIMAAN PAJAK PENGHASILAN PADA KPP PRATAMA MANADO
Authors: Paulus Yavet , Pangemanan Sifrid S. , Pusung Rudy J.
Published: October 2019

One of the business sector that is seen as a benchmark for economic growth in a region is the trade business sector, both small trade in the form of retail and trading on a large scale. In plain view, the growing number of shops, stalls, department stores or distributors in an area can be an indication, that the flow of goods and services in the region, experienced a growth. But it needs a measurement of how much that  business sector contributes to tax revenues, especially on income tax. This study is to find out how much the contribution of the large and retail trade to income tax revenues at KPP Pratama Manado beetween 2012 and 2015, before the implementation of the 2016 Tax Amnesty Law.
MEMPREDIKSI FINANCIAL DISTRESS DENGAN MENGGUNAKAN MODEL ALTMAN SCORE, GROVER SCORE, ZMIJEWSKI SCORE (STUDI KASUS PADA PERUSAHAAN PERBANKAN)
Authors: Hantono .
Published: October 2019

This study aims to detect the financial distress on banking companies listing on the Indonesia Stock Exchange period 2013-2017 by using altman score, grover score, zmijewski score.The object of this study is all banking companies listing on the Indonesia Stock Exchange which publishes audited financial statements for fiscal year 2013 - 2017, which amounted to 20 (twenty) companies. The sampling technique is by using purposive sampling method where the sample is determined based on certain criteria determined by the researcher and has limitations in terms of generalization. The sample of research is 43 (fourty three companies) Data collection method using documentation method Data analysis technique used is descriptive qualitative analysis using altman score, grover score, zmijewski score..
ANALISIS EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PENGGAJIAN KARYAWAN PADA PT. KERISMAS WITIKCO MAKMUR FACTORY BITUNG
Authors: Vinastri Maya Ariesti , Morasa Jenny , Pangerapan Sonny
Published: October 2019

The quality of human resources can be improved along with the implementation of the system implemented by the company. The payroll accounting system is a system that can handle and report transactions, as well as salary payment procedures for both monthly and daily performance. This study aims to determine the effectiveness of the payroll accounting system applied at PT. Kerismas Witikco Makmur. This type of research is descriptive qualitative by taking primary data directly through interviews with 10 respondents on the object of research. The results of the study show the payroll system applied by PT. Kerismas Witikco Makmur still uses a manual system and there has been a clear division of tasks within the company.
ANALISIS SISTEM DAN PROSEDUR PENYUSUNAN LAPORAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAHAN PADA DINAS PARIWISATA KOTA MANADO
Authors: Assa Yuuki Jonas John , Sabijono Harijanto , Rondonuwu Sintje
Published: October 2019

In order to encourage the creation of performance accountability, government agencies need an accountability system so that they can operate efficiently and effectively to realize the transparency of government agencies and maintain public trust in the government, especially the City Government of Manado. This study aims to investigate and describe the System Manado City Government Especially at the Tourism Office. The research method used is descriptive analysis method. The results of this study indicate that the Implementation of the Performance Accountability System of the Manado City Government Agency can improve better transparency where this system is an integration of the planning system, budgeting system, and performance reporting system that is in line with the implementation of the financial accountability system. In this case, each agency, both the leader and the work device, is obliged to record and report on the use of state finances and their suitability with the applicable rules, but in the implementation there are still several obstacles, namely Human Resources that are less understanding and lacking in coordination between providers and trustee / budget users in the institution so that there are differences in the report documents obtained.
PENGARUH PENDAPATAN ASLI DAERAH TERHADAP BELANJA MODAL PADA KABUPATEN DAN KOTA PROPINSI SULAWESI UTARA
Authors: Lengkong Justonly , Saerang David P.E. , Alexander Stanly
Published: October 2019

Regional Original Income is the main source of income of the local region itself. Regional Original Income is expected to be able to support Expense of Capital, because the Regional Original Income will increase is expected to add more revenue from existing infrasturcture development. This research aimed to determine the effect of Regional Original Income for Expense of Capital. Variables used in this research Is the Regional Original Income and Expense of Capital. The research data in the form of quantitative data and a secondary data obtained from the Central Board of Statistic in North Sulawesi. In this research has used simple regression method assisted by classical assumption. This research showed that the Regional Original Income has no effect on Expense of Capital.
ANALISIS PENGENDALIAN BIAYA PRODUKSI (STUDI KASUS PADA PT. TROPICA COCOPRIMA)
Authors: Rotinsulu Paula C. A. , Saerang David P.E. , Affandi Dhullo
Published: October 2019

The movement of the improvement is valued from the capacity of the enterteinment wich can endure in the verry stiff business competition, that is why it needs a good management cost by managing the cost. PT. Tropica Cocoprima is a manufacturing firm producing coconut flour as the final product of the production process that can endure in competition. In the production process activity, the production cost is a factor most influencing in every aspects, and that is why the production cost control measuring standard as the cock of the performance progress of the firm managerial. The goal of this research is to an analyze the efficiency of the controlling production cost at PT. Tropica Cocoprima. By using analysis variance we can get that the cost control is sufficient because it can be categorized over all  favorable. Raw material in November 2012 significantly can be found that the realization of the cost wa Rp. 901/kg, and according to analysis variance was Rp. 30.950.716, at the average of 27,9% and it can be kategorizied as favorable.
EVALUASI PELAKSANAAN SISTEM PENAGIHAN PAJAK BUMI DAN BANGUNAN DI KANTOR PELAYANAN PAJAK PRATAMA BITUNG
Authors: Kamba Mochammad Eko S. , Saerang David P.E. , Pusung Rudy J.
Published: October 2019

The success of the ability of the nation itself in increasing the welfare of the people. To improve the well-being of its people, then the necessary funds, one of them through the Earth and building tax. The Earth and building taxes not fully collectible that still lack some of the arrears. To collect the arrears required an exercise of good collection system and organized. Object of the research was conducted at the KPP Pratama Bitung, which retail in this study discusses the evaluation of the implementation of the system of earth and building tax collection at KPP Pratama Bitung. The purpose of the this research is (1) to find out how the implementation of the system of earth and building tax collection at KPP Pratama Bitung, (2) know the level of tax revenues at KPP Pratama Bitung, (3) to find out how well implementation of the Tax collection system at KPP Pratama Bitung. This research uses qualitative data and quantitative data. Analytical method used is descriptive analysis method. The results showed that the implementation of the system of KPP Pratama Bitung in 2009-2011 is already good visible from Earth and building tax receipts that always hit the target set by the Office.
PENERAPAN METODE ACTIVITY BASED COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI PADA PT. SARIMELATI KENCANA (PIZZA HUT MANADO TOWN SQUARE)
Authors: Pelleng Stephany Ch. , Karamoy Herman , Tirajoh Victorina
Published: October 2019

Nowadays, every company has to have a right and efficient way to know their own pricing process. The better the company count it, the better it would be to compete in the market because the right method or system will decrease the cost and increase the profit. Activity Based Costing System is a method of calculating the cost of goods manufactured based on activities in a company using more cost driver, so it can calculate more accurate. This method is expected to be applied to the PT. Sarimelati Kencana who still using the traditional system for calculating the cost of goods manufactured. This research has a purpose to know the cost of goods manufactured in the company using activity based costing system. There are qualitative and quantitative data on this project. Qualitative data for company profile and quantitative data for production costs. This is descriptive research and the result shows that the pricing process using ABC method give overcost condition for pizza hut personal and undercost condition for pizza hut regular and large.
ANALISIS FAKTOR-FAKTOR KEUANGAN YANG MEMPENGARUHI KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
Authors: Mangundap Rima D. , Karamoy Herman , Alexander Stanly
Published: October 2019

Companies as a form of organization in general has a specific goal to be achieved in an effort to meet the interests of its members. Success in achieving the company's goal is performance management. Performance appraisal or performance of a company is measured because it can be used as the basis for decision making both internally and eksternal.Tujuan of this study was to determine Is asset structure, debt ratios, and capital structure affect the financial performance of companies either simultaneously or partially. The method used in this study is the linear regression equation berganda.Dalam simultaneous testing result that financial factors have a significant influence on the financial performance of the company. This is evidenced by calculated F value is greater than the value of F table  and significant values significantly smaller than the size. Subsequently the partial test of the three variables tested only a capital structure that has a significant influence on the financial performance of the company.
PENERAPAN INFORMASI AKUNTANSI DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN MEMBELI ATAU MEMBUAT SENDIRI PRODUK SETENGAH JADI PADA UD. BERKAT ANUGERAH
Authors: Tampubolon Phamela D , Saerang David Paul Elia , Poputra Agus Toni
Published: October 2019

Amid competition is so rapid and uncertain economic conditions, every company is required to be more efficient in order tobe more efficient in orderto survive and all of it can not be separated from the role of management.  Management measure which is occupied to measure the success or failure of the company is profit. To produce an efficient profit differential accounting information requires management to select the best course of action among alternatives available. The purpose of this study is to analyze the application of differential accounting information in the decision to buy or make your own semi-finished products on UD. Berkat Anugerah. This study uses a descriptive research method. The result of the analysis of research conducted on UD. Berkat Anugerah seen from the cost accounting showed diferential role in the short-term decision making, where the company should buy semi-finished products from third party cost incurred due to lower than producing its own.
ANALISIS PENERAPAN KEBIJAKAN EARMARKING TAX PADA PEMUNGUTAN PAJAK KENDARAAN BERMOTOR DI PROVINSI SULAWESI UTARA
Authors: Masihor Andre Stevan , Saerang David Paul Elia , Karamoy Herman
Published: October 2019

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 2009 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 that 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 2012 spending on road infrastructure has increased more than 10 %, reaching 90 % of total motor vehicle tax that go, so that the allocation of funds is in compliance with applicable regulations.
ANALISIS STUDI KOMPARATIF TENTANG PENERAPAN TRADISIONAL COSTING CONCEPT DENGAN ACTIVITY BASED COSTING (STUDI KASUS PADA RUMAH SAKIT SILOAM DI MANADO)
Authors: Sumendap Olivia H.S. , Saerang David Paul Elia , Pangemanan Sifrid Sonny
Published: October 2019

This research compared the traditional method of cost calculation with activity based costing (ABC) in determining the inpatient room rate at Siloam Hospital. This research uses descriptive analytical method. Data obtained by analyzing documents, participant observation, interviews with chief accounting company then comparated with the existing literature. Implementation of activity based costing (ABC) provides an excellent effect in improving efficiency and resource activities. Calculation of costs with ABC is able to produce cheaper and more accurate when compared with traditional approaches. In the end Siloam Hospital is able to provide affordable rates for patients.
IDENTIFIKASI NON VALUE ADDED ACTIVITY MELALUI ACTIVITY-BASED MANAGEMENT UNTUK MENINGKATKAN EFISIENSI HOTEL TRAVELLO MANADO
Authors: Daleno Irna Prisye , Saerang David Paul Elia , Elim Inggriani
Published: October 2019

Faced with the globalization era filled with fierce competition, companies must be able to improve the performance and adaptability to the existing environment to be able to continue to compete. The rivalry does not happen in manufacture industry environmentbut also in service industry, with increasing the competition in service industry especially in hotel, so Travello Hotel should create a competitive excellence. Therefore to create that excellence,  Travello Hotel should has efficiency with the way to manage the activity without cutdown the quality of service that give to customer. This method use to manage the activity, so that create this efficiency is calledActivity-Based Management.The research has done in room division of Manado Travello Hotel. The research is descriptive which analyze to all activity in room division of  Travello  Hotel and classify that activity to be value added activity and non value added activity. The value added activity will be eliminated or combined with the other activity that is similar, so that the value added non cost appear from this activity could reduced the amount. The data that used in this research is quantitative as cost report in room division in Travello Hotel tahun 2012 and the qualitative data is like tool from the Hotel.The conclusion this research is to apply the method of activity-basedManagement, Travello Hotel reduces the non value added cost so it can create afficiency without cutdown the quality of service the given from Travello Hotel to customer, with using the activity-based management,the totally of expense in room division are decreases as much as Rp. 176.226.624,08 from Rp. 3.576.508.933,00 to be Rp. 3.400.282.308,92.
ANALISIS PENGENDALIAN INTERNAL ATAS PERSEDIAAN PADA PERUM BULOG DIVRE SULUT
Authors: Biga Julian , Ilat Ventje , Elim Inggriani
Published: October 2019

Supply constitutes a firm Current Assets, that its amount is material and constituting one of essential factor in corporate activity supporter. That is why it has to be done by a good internal control tosecure supplies of acts of fraud,deviation and demage. At one point, the purpose of this research is to know what is the internal control that did by Perum Bulog Divre Sulut in order to get a clear picture about the internal control of rice supply that is applied was effective or not. The method that is utilized in this research is qualitative descriptive method, this method will figure the internal control of supply in Perum Bulog Divre Divre Sulut. From the results of this research is concluded that the rice supply internal control by Perum Bulog Divre Sulut was effective, where there is a separation between functions that is concerning the rice input and output. The monitoring of rice supply is also been done everyday. But, the Perum Bulog Divre Sulut still need to fix their weaknesses in its physical protection with assembling CCTV camera at the storehouse to create an effective internal supply observation.
EFEKTIVITAS PENYELESAIAN DAN PENERIMAAN ATAS HASIL PEMERIKSAAN PAJAK PENGHASILAN ORANG PRIBADI (STUDI KASUS KPP PRATAMA MANADO)
Authors: Sumampouw Fino Indra , Elim Inggriani , Wokas Heince
Published: October 2019

Tax audit is a series of activities to search for, collect, and process data or other information to verify compliance fulfillment of tax obligations and for other purposes in order to implement the provisions of the tax legislation. It is also against the background of the tax laws in Indonesia in implementing tax collection embrace self assessment system. The effectiveness of the implementation of the inspection results of the calculation of income tax and the individual income tax in particular the realization of Inspection Warrant (SP2) Tax on KPP Pratama Manado, in terms of the settlement are calculated based on the issuance and realization (SP2) Tax is completed, which have a higher effectiveness 2010-2012 the same is included in the criteria effectively with a percentage of 100% and the results of the calculation in terms of the effectiveness of the completion of the acceptance of the results of the examination are calculated based on the target and the realization SP2 Tax, which had a degree of effectiveness in 2010 (101.8%), in 2011 (103, 4%), and 2012 (113.1%) of which were included in the criteria is very effective. That means that the performance of the KPP Pratama Manado is very good because it can meet the set targets, and the KPP Pratama Manado  should be able to continue to defend it.
EVALUASI PENCATATAN ASET PADA BADAN PENGELOLAAN KEUANGAN DAN BARANG MILIK DAERAH PROVINSI SULAWESI UTARA
Authors: Primasatya Arya Munawir , Saerang David P.E , Mawikere Lidia
Published: October 2019

Asset recording area is a common problem in the examination of financial statements Audit Agency ( BPK ) . The resulting lack of information and errors in the presentation of accountability lead to transparency and accountability is not in accordance with the expectations of the public and other stockholders. The purpose of this study is to evaluate the suitability of the property asset recording between the management board of finance and goods belonging to the northern Sulawesi province and Permendagri No. 17 of 2007 . Evaluation is done by collecting descriptions obtained from the research through interviews and or references that relate to the problems faced. recording assets carried on the Financial Management Board and District Property North Sulawesi has followed and guided the Permendagri No. 17 Of 2007 on Guidelines for District Property Management in terms of sectoral asset management is the planning, administration, and elimination has been on the run well. Especially in terms of asset recording, beginning administration of accounting, inventory, and reporting have used SIMDA of BPKP which makes the chances of a small error in the reconciliation to achieve transparency and accountability so as to give satisfaction to the stakeholders in informed asset management area.
ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK ATAS PENEBUSAN LPG 3KG DARI PERTAMINA PADA PT. BERKAT JABES
Authors: Corneles Vrenshit Merdekhawati , Ilat Ventje , Tirayoh Victorina Z.
Published: October 2019

Government program over the transition from oil fuel to gas fuel since 2007 has made PT. Berkat Jabes that had worked as kerosene dealer, turned to join as LPG dealer, especially 3kg LPG as from May 2012. For each purchase/redemption of 3kg LPG PT. Berkat Jabes have to pay Income Tax article 22 at the rate of 0,3% and 10% VAT. The objective of this study is to analyze the calculation and reporting tax of the purchased of 3kg LPG if it is in accordance with the provisions of the applicable tax. The method that has been used in this research is descriptive quantitative. Quantitatve data that obtained by the author was processed and analyzed to describe the process of calculating and reporting tax by PT. Berkat Jabes. The result from the research showed that PT. Berkat Jabes has fully run their tax obligation, but still need to complete the documents upon the payment of Income Tax article 22 and VAT and make the right accounting records based on the transactions of purchase/redemption that have occurred.
ANALISIS BIAYA RELEVAN DALAM PENGAMBILAN KEPUTUSAN MENERIMA ATAU MENOLAK PESANAN KHUSUS PADA CV. MANGUNI PERKASA
Authors: Raap Gabriel Michele Margaretha , Saerang David P.E , Pusung Rudy J.
Published: October 2019

The success of an enterprise depends on the ability of corporate management in running the company. Decision making is one of the functions of a manager. In carrying out the activities of a company, the management is often faced with several options or alternatives of activities undertaken. To choose one of these alternatives the management need information about costs. The purpose of this study was to determine the cost of production cost calculations used by the company, as well as analyzes of relevant costs in relation to accept or reject a special order. The method used in this research is descriptive method. Based on the results of the study, showed that CV. Manguni Perkasa not applying relevant cost analysis method in calculating the cost of production. With the price of Rp 183.6 million special orders may be seen to be detrimental to the company that basically sells the house on stilts with the normal price of Rp 216 million, but when analyzed again using the relevant cost calculation method as a way to calculate the variable costs separately from the cost of production using the full costing method, the special orders stilt houses with a selling price of Rp 183.6 million is acceptable. Due to special order the sale price is greater than the variable costs incurred by the company in producing the stage.
EVALUASI PENERAPAN SISTEM AKUNTANSI PENGELUARAN KAS PENGGAJIAN PEGAWAI NEGERI SIPIL DI BADAN DIKLAT PROVINSI SULAWESI UTARA
Authors: Golose Virginia Rebecka , Saerang David P.E , Sabijono Harijanto
Published: October 2019

In the accounting system cash outlay necessary to procedure well and in accordance with established policy cash expenditures made outside the prescribed procedure, the possibility of fraud, theft, and embezzlement cash. So that can be said that the better expenditure accounting systems and procedures cash will be able to do it in the trust account the amount of cash in the financial statement. The problem in this study is how the implementation process payroll payments to the Civil Service Training Agency of North Sulawesi. The purpose of this study to evaluate the application of the accounting system cash expenditures, the payment of salaries of civil servants in the province of North Sulawesi training agency. This study is a descriptive research using qualitative methods in which an analysis is collecting, collating, and processing, in order to provide an overview of a particular state so that it can be deduced.Based on the results of the study indicate that the accounting. System is cash expenditure on Training Agency of North Sulawesi is generally well under Permendagri Number. 13 of 2006.
ANALISIS KOREKSI FISKAL DALAM RANGKA PERHITUNGAN PPH BADAN PT. KAWANUA DASA PRATAMA
Authors: Wongso Felix Daniel , Tinangon Jantje , Walandouw Stanley
Published: October 2019

PT.Kawanua Dasa Pratama is a company which is a resident and as an entity that has the responsibility to calculate, report, and deposit the tax payable to be paid to the State. However, there are problems that will occurred in the payment of taxes. This is due to the particular financial reports, especially income statement have commercial income statement and fiscal income statement. Both of them are distinctly different, from some point of views about Profit Commercial that refers to the Financial Accounting Standards, while referring to the Act Taxable Income - Tax Act applicable. These differences are simply found in the presence of income and expenses are recognized as income or expense by the company but are not recognized by the Tax. These differences require an adjustment or reconciliation so that the amount of corporate income tax payable are calculated by the company and the tax could be alike. The purpose of this study is to determine the fiscal income statement derived from the financial statements of fiscal correction in the commercial. In this study, obtained after correction of the fiscal profit of Rp 2.241.020.568 and had to pay tax of Rp 560.255.142.
PENERAPAN PERYATAAN STANDAR AKUNTANSI KEUANGAN NOMOR 46 TENTANG AKUNTANSI PAJAK PENGHASILAN DAN UNDANG-UNDANG NOMOR 36 TAHUN 2008 TENTANG PAJAK PENGHASILAN ATAS PAJAK PENGHASILAN BADAN PADA PT.MEGA JASAKELOLA
Authors: Letlora Ray Marcel , Tinangon Jantje J. , Kalangi Lintje
Published: October 2019

The application of PSAK No. 46, Accounting for Income Taxes expected to bridge between accounting and tax laws with provisions. The purpose of this study is to investigate the application of PSAK No. 46 and Act No. 36 of 2008 on corporate income tax on PT.mega Jasakelola. The analytical method used is descriptive analysis. The application of PSAK No.46 of research results 46 top corporate income tax has been applied on PT.Mega Jasakelola especially regarding deferred tax, taxable income and tax payable now. Implementation of Act No. 36 of 2008 on income tax on business services is appropriate PT Mega Jasakelola Taxation existing regulations. PT.Mega Jasakelola has implemented reporting income tax on their annual tax return, in accordance with the provisions of this is evidenced by the positive correction done at the expense of the non- taxable.
EFEKTIVITAS PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA TERHADAP PENCAIRAN TUNGGAKAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA MANADO
Authors: Rumende Hendro J. , Tinangon Jantje , Pinatik Sherly
Published: October 2019

Tax is a source of income main every country in the world. of existence tax is important in the function state and government. In developed countries and developing world, partly potential state revenue through tax has been utilized for purposes improvement of innovation and technology business entities and industry national them. With taxes, a government can run policy relating to stabilitasi price inflation so that the rate can remain maintained. The purpose of this research is to determine the level effectiveness billing tax by using letter forcibly and warning and to know how big contribution billing tax with letters forcibly and warning on tax office pratama manado. Based on the data processing, can be seen distinction significantly. Whereby a level effectiveness billing taxes by warning and letters forcedly is larger in 2011 than 2012. Some things which causes an entirely warning and letters forcedly published can tertagih or repaid by companies to tax among others; the tax carelees in pay its debts tax underwriter tax not recognize the debt tax underwriter tax unable to pay its debts assessment. From data calculations in get that billing tax with with warning in 2011 and 2012 ineffective in compare to billing tax with letters forcedly belonging very effective. And contribution warning against disbursement arrears tax is lacking in compare with letters forcedly belonging good enough.
ANALSIS PENAGIHAN PAJAK DENGAN SURAT PAKSA PADA KANTOR PELAYANAN PAJAK PRATAMA MANADO
Authors: Pontoh Melva Karla Yece , Tinangon Jantje J. , Sabijono Harijanto
Published: October 2019

Tax is an important element in APBN because tax as the largest thing  of national fund.  In fact there are tax payers in low obedience so they don’t pay and make report giving them by tax penalty, that is the basic element for Tax Billing and one of them is Tax Billing by Enforcement Letter.  According to my research I use Descriptive Methode to analize data.  According to my research I can conclude that Tax Billing by Enforcement Letter at Kantor Pelayanan Pajak Pratama Manado has been run according to the procedure.  That also give a good effect in order to undertake the Arrears Disbursement.  One of the good result do assessable is make them wary s for future the Assessable will be more obedient to fulfill they Tax Responsibility.  Suggestions can be put forward for the further course of a study should be conducted in-depth research to add to the reference library.