bluuebunny/crossref_metadata_2025 huggingface dataset:
ANALISIS EFEKTIVITAS DAN KONTRIBUSI BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN TERHADAP PAJAK DAERAH PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KABUPATEN MINAHASA
Authors: Koagouw Brenda , Karamoy Herman , Lambey Robert
Published: October 2019

Local tax is one of the income source which came from every region and can be improve depends on the situation of every region and they have extensive rights to excavating, managing, and using all the natural resources also another potential which can be found in its region. The income which came from local tax from time to time must be increased because if the income of local tax revenue increase, then the income of tax revenue in its region also increase as well. One of the most potential local tax income is duties on acquiring land and building rights. The purpose of this research is to find out about the effectiveness and the contribution of duties on acquiring land and building rights in Minahasa Regency. The analysis method used in this research is descriptive with quantitative approach. The result of this research found out that the effectiveness of duties on acquiring land and building rights in 2013-2017 is in the criteria of “very good” while the contribution of duties on acquiring land and building rights to local tax at 2013-2016 still in the criteria of “not good” but in the year of 2017 the contribution has improved and is in the criteria of “pretty good”. Keywords : Effectiveness, Contribution, Tax Income, Duties On Acquiring Land And Building Rights, Local Tax
PENGARUH KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI DI BEI
Authors: Tambalean Friko Allan Kevin , Manossoh Hendrik , Runtu Treesje
Published: October 2019

The main objective of a business company is to increase the company value shown by the stock price, but the agency conflict can be an obstacle to achieving it. Managerial ownership and institutional ownership are expected to reduce the negative impact of the conflict. This study aims to determine the influence of managerial and institutional ownership on company value. Managerial ownership and institutional ownership measured by percentage of the share ownership of management and institutions in the company. Company value measured by Price to Book Value ratio. This study was conducted by taking a sample of 60 companies in 2016 and 2017. The result of this study shows that managerial ownership do not affect the company value and institutional ownership do not affect the company value.Keywords: Managerial Ownership, Institutional Ownership, Company value
ANALISIS KONTRIBUSI DAN EFEKTIVITAS PAJAK DAERAH SEBAGAI SUMBER PENDAPATAN ASLI DAERAH (PAD) DI KOTA BITUNG
Authors: Wenur Cindy Y. , Elim Inggriani , Tangkuman Steven J.
Published: October 2019

Locally-generated revenue (PAD) is all income obtained locally and collected based on prevailing laws and regulations. PAD sourced by  local taxes, local retribution, management result of separated regional wealth, and other legitimate PAD. Local taxes is a tax which collected and managed by the government and used to finance regional development. Local taxes is a potential component to increase PAD. This study aims to know how much the contribution of local taxes as a source of PAD and to know the effectiveness of local taxes in Bitung City. This study was conducted on Badan Pengelola Pajak dan Retribusi Daerah. The results show that the contribution of local taxes as a source of PAD in Bitung City during the period 2013-2017 is in good category with an average contribution 40,98% per year. The biggest contribution from street lighting tax and the lowest contribution from swallow nest tax. As for the effectiveness of local taxes during the period 2013-2017 is in very effective category with a percentage more than 100% each year.Keywords: contribution, effectiveness, local taxes, locally-generated revenue
ANALISIS EFEKTIVITAS SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL PERKREDITAN PADA PT. BANK PEMBANGUNAN DAERAH PAPUA CABANG MANADO
Authors: Krar Sonaria , Tinangon Jantje J. , Gamaliel Hendrik
Published: October 2019

A  good  Accounting   Information   System  can  help  company  to  provide  the  company’s  need  for   other  information  related   to  busyness  process  that  exist  within  the  company. This  research  study  at  PT. Regional  bank  development  papua  branch  manado.This  study   aims  to   know  effectiveness  of    information accounting  system  and  internal  control  of  kredit  on  PT.regional   bank  development  papua  branch  manado.This  study  used a deskriptive  qualitative  method  is  a  method  that  is  done  by  classifying  data  and   inormation  which  is  obtained  by  various  technicques  such  as  survey, interviews,  and  others. So  get  a  relevant  conclusion.The results  of   the   analysis   of  the  conclusion  that  the  information  system   and   internal  control  of  PT. bank  Papua  manado  branch  has  been   running  well, and  in  accordance  with  procedures  that  have  been  set  by  the  bank  indonesian.  Allready  meet  the  characteristics  and   elements   of   internal  control.Keywords : Information  Accounting  System,  Internal  control,  Credit.
IDENTIFIKASI KENDALA DALAM PROSES PRODUKSI DAN DAMPAKNYA TERHADAP BIAYA PRODUKSI PADA UD. RISKY
Authors: Sihadi Intan Purwatianingsih , Pangemanan Sifrid S. , Gamaliel Hendrik
Published: October 2019

Constraints are activities that prevent companies from carrying out production activities. Along with the increasingly competitive world economy today, industrial companies are required to be more sensitive in anticipating constraints that occur both internally and externally. These constraints must be considered by the company because it can hamper the production process which has an impact on production costs as well as sales volumes which ultimately cause losses to the company. One tool that can identify constraints of a company is the Constraint Theory. This study aims to find out what constraints occur in the production process and the impact of these constraints on production costs. The method used in this study is descriptive. The results of this study are internal constraints are engine damage and external constraints are delays in the delivery of raw materials. The impact of these constraints on production costs is the loss of raw material costs and an increase in factory overhead costs.Keywords: Constraints, Production Cost, Theory of Constraint
ANALISIS POTENSI PAJAK DAERAH DAN RETRIBUSI DAERAH SEBAGAI SUMBER PENDAPATAN ASLI DAERAH KABUPATEN HALMAHERA UTARA
Authors: Hehega Meilin , Karamoy Herman , Gerungai Natalia Y. T.
Published: October 2019

This study aims to analyze the types of local taxes and user charges on the growth and contribution to total taxes and levies. Identify into prime, potential, growing and underdeveloped classifications. The data used are primary and secondary data in North Halmahera Regency with research period of 2012 – 2016. Analyzer used is growth analysis, contribution analysis and overlay analysis. The results of this study indicate that the growth and contribution of types of taxes and levies fluctuated during the 5-year budget. Based on the analysis of restaurant tax overlay and levy building permit is a type of local tax that has the potential to be developed in order to increase local revenue.Keywords: growth, contribution, potential of local taxes and levies
ANALISIS PERHITUNGAN DAN PELAPORAN PPH PASAL 21 PADA PT. SAMEROT TRI PUTRA
Authors: Warangkiran Ridelson Y.S. , Morasa Jenny , Mawikere Lidia M.
Published: October 2019

Income tax Article 21 is tax on earnings in the form of wages, salaries, honorarium, benefits, and other payments by the name and in any form in connection with employment or Office, services, and activities performed by those Taxpayers persons in the country. On the basis that's then Government agencies or companies give salary to employees is obliged to apply the calculation and reporting of income tax Article 21 and received by employees correctly. This research was conducted on the company that is responsible for contracting i.e. PT. Samerot Tri Putra, the goal in this study was to analyze the calculation and reporting of income tax Article 21 carried out by PT. Samerot Tri Putra does were in accordance with Act No. 36 year 2008 about income tax. This research uses descriptive research methods with qualitative approaches. The results of this research show that the calculation and reporting of income tax Article 21 carried out by PT. Samerot Tri Putra has been in accordance with Act No. 36 year 2008 about income tax.Keywords: Analysis, Reporting, Income Tax Article 21
PENGARUH LIKUIDITAS, PRICΕ ΕARNING RATΙO (PΕR) DAN DΙVΙDΕND PΕR SHARΕ (DPS) PADA HΑRGΑ SΑHΑM
Authors: Putra Wijaya , Stefahni . , Sitohang Karina F. , Govanni Jessyln , Anneliese . , Ricke . , Mesrawati . , Hayati Sukma
Published: October 2019

The research had purpose to analyzed the effect of liquidity, PΕR and DPS on stock price. Independent variables that used in this study were liquidity, price earning ratio and dividend per share. Dependent variable that used was stock price. The population are all the property and real estate companies listed on the Indonesia Stock Exchange in Indonesia 2012-2017. Methods of analysis used was multiple linear regression. The research used purposive random sampling method, that is the samples of 14 companies. The results of partial test shows that liquidity does not affect the stock price,then the effect of PΕR and DPS on the stock price were significant. Simultaneously the effect of liquidity, PΕR and DPS were significant to the company's stock price in the property and real estate companies listed in Indonesia Stock Exchange in 2012-2017 periods.Keywords: Liquidity, Price Earning Ratio, Dividend Per Share, Stock Prices
ANALISIS SISTEM PEMUNGUTAN, PEMBAYARAN, PENCATATAN DAN PELAPORAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN PULAU MOROTAI
Authors: Mahino Yosceline , Karamoy Herman , Pusung Rudy J.
Published: October 2019

One of the efforts made in national development is the implementation of autonomy area. With regional autonomy, an autonomous region must be able to take care of and arrange the financing of the area itself. In order to implement the sector policy which plays an important role in regional financing is local revenue. Original regional income that sourced from tax revenue, levies and other legitimate regional revenues. Local Tax is one source of local revenue potentials that can be developed throught local tax revenues. Morotai Island Regency is one of autonomous district that has large potential resources, one of which is non-metallic minerals and rocks tax, but have not been managed effectively. The purpose of this study is to analyze whether the collection system, payment, recording and reporting of Non Mettalic mineral and Rocks tax already in accordance with Undang-Undang No 28 Tahun 2009 and Peraturan Pemerintah Nomor 55 Tahun 2016. The analytical method used is descriptive method. Based on the results of the study, it can be concluded that collection system, payment, recording and reporting of Non Mettalic mineral and Rocks tax is already appropriate with Undang-Undang No 28 Tahun 2009 and Peraturan Pemerintah Nomor 55 Tahun 2016 but in BPKAD still not a Standar Operation Procedur (SOP) for tax revenue. Internal Control for Non Metallic Mineral and Rocks tax using analysis COSO are sufficient only to needan increase in the risk assessment component.Keywords: Non Mettalic Mineral and Rocks Tax, Collections System, Payment, Recording, Reporting, Internal Control
PENGARUH CASH RATIO, TIME INTEREST EARNED DAN DEBT TO EQUITY RATIO TERHADAP PROFITABILITAS (ROE) PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DALAM BEI PERIODE 2013-2017
Authors: Angellia . , Erlina . , Moksa Jana Jesifa , Wirawan Joshua Andre , Wijaya Novilia , Sitorus Jessy Safitri , Stephanus Andhy
Published: October 2019

Financial performance can be measured by Return on Equity (ROE), because ROE is one of two base factors to determine company’s level of profit growth. A company can be identified success if the cash turnover is increasing along the certain financial period. If liquidity is increasing then the profit will increase because the changed value of current assets is getting increased by company’s current liabilities enchancement. The sample of research is 32( thirthy two companies ) Data collection method is using documentation method Data analysis thechnique used is descriptive quantitative analysis. Analysis model in this research is double linear regretion and using SPSS program. Data tested by classic assumption test, coefficient determination test, F test, and T test. The conclusion of this research both partial and simultaneous Cash Ratio ,Time Interest Earned, Debt to Equity Ratio are not influential to Return on Equity. The result of R coeffition determination is 7,3%. So this 7,3% variation of variable ROE can be explained by variation variable Cash Ratio ,Time Interest Earned, Debt to Equity RatioKeywords: ROE, Cash Ratio, Time Interest Earned, Debt to Equity Ratio
ANALISIS SISTEM DAN PROSEDUR PENERIMAAN KAS PENDAPATAN ASLI DAERAH (PAD) PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA MANADO
Authors: Polii Juanda Jeniver , Elim Inggriani , Pusung Rudy
Published: October 2019

Reform is a step taken by the government, one of which is in the area of local government financial management funds. Demands for the creation of good governance that has become the will of most people in achieving the goals and ideals of the nation and state. Accountability philosophically arises because of the power in the form of mandates / mandates given to someone to carry out their duties in order to achieve a certain goal by using existing supporting facilities. This study aims to analyze whether the system and procedures for implementing PAD receipts in the Regional Tax and Retribution Management Board of Manado City are adequate. The method of analysis used in this study is descriptive method. The results of this study indicate that the system and procedures for cash receipts carried out by the Regional Tax and Retribution Management Board of the City of Manado are in accordance with the systems and procedures contained in PERMENDAGRI 59 of 2007 for cash receipts, especially in regional taxes and leviesKeywords : Systems and Procedures, Cash Receipts, Local Revenue, Tax Management and Retribution Board of the City of Manado, PAD.
ANALISIS POTENSI DAN EFEKTIVITAS PENERIMAAN PAJAK PENERANGAN JALAN DI KOTA MANADO
Authors: Pandelaki Meggy Marchia , Sabijono Harijanto , Pangerapan Sonny
Published: October 2019

The street lighting tax is one of the district / city taxes imposed on the use of electricity provided that street lighting is available in the area, whose accounts are paid by the regional government. Street lighting tax is one of the potential sources of regional income that can be influenced by certain factors. Therefore, this study aims to determine the potential and tax effectiveness of street lighting in the Regional Revenue Office of the City of Manado. The analytical method used is qualitative descriptive analysis. The data sources used in this study are secondary data, namely data originating from the Regional Revenue Office of the City of Manado. The results of the study indicate that the potential for street lighting tax in Manado City is less effective, and the tax effectiveness of street lighting from 2013-2017 is very effective. In 2013 the highest effectiveness of street lighting tax was 105.82 with very effective criteria, and in 2016 the lowest effectiveness of street lighting tax was 100.87 with very effective criteria. This means that tax on street lighting is very efficient and good, because the realization of street lighting tax revenues in the city of Manado reaches its real revenue potential.Keywords: Potential, Effectiveness.
ANALISIS LAPORAN ARUS KAS UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Kaloh Trisilia , Ilat Ventje , Pangerapan Sonny
Published: October 2019

A necessity for companies to include cash flow statements in financial statements. One analysis of financial performance using the cash flow statement is the ratio of cash flow statements. The purpose of this study was to find out the financial performance of six food and beverage companies during 2014-2017. This study uses the ratio analysis method. The ratio used in this study is the ratio of operating cash flows, the ratio of operating cash flow to interest, the ratio of capital expenditure, the ratio of total debt, and the ratio of cash flows to net income. From the results of calculations using the ratio analysis of cash flow reports obtained that from the six food and beverage companies namely PT. Tiga Pilar Sejahtera Food Tbk, PT. Delta Djakarta Tbk, PT. Mayora Indah Tbk, PT. Nippon Indosari Corpindo Tbk, PT. UltraJaya Milk Industry & Trading Company Tbk, PT. Indofood Sukses Makmur Tbk has a very good improvement, although not too high.Keywords: Cash flow statement, Operating cash flow, Cash flow ratio, Financial performance, Bursa Efek Indonesia
ANALISIS PENERAPAN PSAK NO. 16 TENTANG ASET TETAP PADA PT. BANK SULUTGO
Authors: Punusingon Natalia , Sabijono Harijanto , Rondonuwu Sintje
Published: October 2019

In an operational company requires production factors to support the company in achieving its objectives. Of the several types of assets, there is one of the most important assets in supporting the company's operations, namely fixed assets. This study aims to find out that the company has implemented a fixed asset accounting policy that is appropriate and based on the Statement of Financial Accounting Standards (PSAK) no.16 in company activities. The method in this study is descriptive analysis method. In carrying out its accounting activities, PT. SulutGo Bank has referred to PSAK No. 16. In practice, companies distinguish types and ways of obtaining fixed assets with cash purchases or by establishing themselves, in depreciating fixed asset companies using the straight-line method and the declining balance method in accordance with applicable Accounting Standards, in terminating fixed assets whose useful lives has expired or is no longer used by removing assets from the register of ownership and releasing them through sales through auction. presentation and disclosure of assets in accordance with the pattern of financial standards and some information disclosed in financial statements. Keywords: fixed assets, SFAS no.16, financial statements, depreciating, financial accounting standard
ANALISIS PERHITUNGAN, PENYETORAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI (PPN) PADA PT. EMIGAS SEJAHTERA
Authors: Santoso Fadhlurrahmah , Sondakh Jullie J. , Gerungai Natalia Y. T.
Published: October 2019

The aim of this research was to know whether the Value Added Tax calculation, subsmission and reporting at PT. Emigas Sejahtera, was suitable with the Law No. 42 Years 2009 about Value-Added Tax and Luxuries Tax. This type of research is descriptive with qualitative approach. The data collecting techniques done were interview and documentation. The steps taken to analyze the acquired data were done in two phases, they were (1) analyzing the Value-Added Tax in debt calculation based on the Law No. 42 Tahun Years 2009 about  Value-Added Tax and Luxuries Tax, and (2) analyzing the Value-Added Tax subsmission and reporting based on the Law No. 42 Years 2009 about Value-Added Tax and Luxuries Tax. The result of the research showed that the Value-Added Tax calculation was suitable with the Law No. 42 Years 2009 about Value-Added Tax and Luxuries Tax. While for VAT subsmission and reporting, PT. Emigas Sejahtera has been delayed in subsmission and reporting Value-Added Tax.Keywords: Calculation, Subsmission, and Reporting VAT
ANALISIS PENERAPAN SISTEM DAN PROSEDUR PEMBERIAN KREDIT PEMILIKAN RUMAH (KPR) SUBSIDI PADA BANK TABUNGAN NEGARA CABANG MANADO
Authors: Takalamingan Hibatullah Fauzan , Saerang David P. E. , Kalalo Meily Y. B.
Published: October 2019

This study aims to find out how the System and Procedure of the Subsidy House Ownership Credit (KPR) in Manado Branch of PT. Bank Tabungan Negara. This type of research is descriptive with qualitative approach. The data collecting techniques done were interview, observation and documentation. The steps taken to analyze the acquired data were done in two phases, they were (1) analyzing how the System and Procedure of the Subsidy House Ownership Credit (KPR) in Mandao Branch of PT. Bank Tabungan Negara (BTN) is already good, and (2) analyzing whether the factors that cause bad credit in the House Ownership Credit (KPR) in Manado Branch of PT. Bank Tabungan Negara and how the settlement of bad credit is done by the Manado Branch of PT. Bank Tabungan Negara. The result of the research showed that the Subsidy House Ownership Credit (KPR) System and Procedure were good and was suitable with the standards applied by the government. Factors that cause bad credit in the House Ownership Credit (KPR) System and Procedure in Manado Branch of PT. Bank Tabungan Negara were ill debtors, the debtor has no job, the house is not standard, and the character of the debtor. The settlement effort is to collect and if it cannot be billed then a decision is taken by auction.Keywords: System and Procedure, the Subsidy House Ownership Credit, and Bad Credit
ANALISIS PENERAPAN PP 46 TAHUN 2013 ATAS PAJAK PENGHASILAN WAJIB PAJAK ORANG PRIBADI USAHAWAN DIBIDANG USAHA JASA PADA TOKO TONNY
Authors: Poluan Dayna M. , Sondakh Jullie J. , Wokas Heince R. N.
Published: October 2019

In 2013 the Government implemented the Income Tax Regulation, namely PP No. 46 of 2013 with a calculation scheme of 1% multiplied by turnover or gross profit and gross circulation of less than 4.8 billion per year. This study aims to determine the application of PP No. 46 of 2013 at Tonny Stores in accordance with the existing tax laws. This study uses descriptive analysis methods and data obtained through interviews and documentation. This study will also compare PP 46 of 2013 with the Calculation of Net Income Norms and the latest tax rules PP 23 of 2018. The results of this study indicate PP 46 of 2013 reduces the amount of tax paid compared to Net Income Calculation Norms and also makes it easy to calculate the amount Personal Income Tax is payable so that it can minimize errors in determining the amount of income tax that must be paid by the company.Keywords: Income tax, Norma Calculations, PP 46 in 2013
PENGARUH RETURN ON ASSET, CURRENT RATIO, SIZE DAN GROWTH TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013 - 2015
Authors: Lina . , Amir Afriza
Published: October 2019

This study aims to test and analyze the effect of Return on Asset, Current Ratio, Size and Growth on Capital Structure in manufacturing company listing in Indonesia Stock Exchange in years 2013 - 2015. In this Research there is 151 population of manufacturing company listing in Indonesia Stock Exchange in years 2013 - 2015. The sample of this research amounted to 183 financial reports from 61 manufacturing companies listing in Indonesia Stock Exchange in years 2013 - 2015. The test results which are the research conclusions are Return on Asset and Current Ratio partially shows negative affect and significant toward Capital Structure in manufacturing company listing in Indonesia Stock Exchange in years 2013 - 2015. Size and Growth no affect toward Capital Structure in manufacturing company listing in Indonesia Stock Exchange in years 2013 - 2015.Return on Asset, Current Ratio, Size dan Growth simultaneously showsaffect and significant the Capital Structure in manufacturing company listing in Indonesia Stock Exchange in years 2013 - 2015.Keywords : Return on Asset, Current Ratio, Size, Growth and Capital Structure
EVALUASI PENERAPAN PEMOTONGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 23 PADA PT. BANK SYARIAH MANDIRI
Authors: Senduk Claudia Yunike , Saerang David P. E. , Nangoi Grace B.
Published: October 2019

Income Tax Article 23 (PPh Article 23) is a tax imposed on income on capital, service delivery, or gifts and awards, other than those that have been deducted by PPh Article 21. The research was conducted at the Mandiri Syariah Bank Manado Branch which is one of PT. BSM in North Sulawesi. The purpose of this study was to analyze the application of deductions, deposits and reporting of PPh 23 to the Manado Branch of Islamic Banks. The method used is descriptive analysis, where observations and interviews are conducted directly with the company that is the object of research. The results of the research conducted, Bank Syariah Mandiri has carried out its tax obligations properly and in accordance with the rules of procedure for deduction, deposit, and reporting applicable tax regulations in PPh 23 of Law No. 36 Of 2008. However, Bank Syariah Mandiri must continue to follow the development of existing tax regulations to avoid errors in the process of calculating, deducting, depositing, and reporting Article 23 of Income Tax.
PENGARUH KESESUAIAN KOMPENSASI DAN KULTUR ORGANISASI TERHADAP PERSEPSI PEGAWAI ATAS FRAUD DI INSTANSI PEMERINTAHAN KOTA MANADO
Authors: Jecklein . , Kalangi Lintje , Walandouw Stanley Kho
Published: October 2019

This study aimed to explore the employee perceptions of fraud in government agencies and the factors that influence the occurrence of fraud . The variables used in this study are the compliance of compensation and culture of organization as independent variables and fraud in government agencies as the dependent variable. Samples used in this research as many as 60 respondents from government agencies in Manado, especially in the Regional Financial and Asset Management Agency and the Office of Public Works and Spatial Planning of the City of Manado. Sampling technique uses purposive sampling and data collection used questionnaires. The analysis in this study used multiple linear regression analysis with the help of SPSS version 23 application. The results showed that, there is no influence of the appropriateness of compensation by fraud in Manado City government agencies, and there is a significant negative effect on fraud in Manado City government agencies.
PENGARUH BIAYA PROMOSI DAN BIAYA DISTRIBUSI TERHADAP LABA PADA PT. MEGAMITRA MAKMUR SENTOSA MANADO
Authors: Laki Melisa Feronica , Nangoi Grace B. , Wokas Heince R. N.
Published: October 2019

Promotion costs and distribution costs are very beneficial in increasing company profits. This study aims to determine the promotion costs and distribution costs on profits. The study was conducted at PT Megamitra Makmur Sentosa Manado. This research is a quantitative descriptive research. The sample in the study were promotion costs, distribution costs and profit at PT Megamitra Makmur Sentosa Manado in 2010-2016. Data was obtained using documentation and interview methods. Then all data were analyzed using stastistic (multiple linear analysis) with the help of SPSS. The results of this study indicate that the significance value generated by the promotion cost variable (X1) is 0,000 which means <0.05, it can be concluded that the promotion cost variable (X1) has a positive significant effect on the profit variable (Y). Significant value of distribution costs (X2) that is equal to 0,000 which means <0.05. individually distribution costs (X2) have a negative significant effect on the profit variable (Y).
ANALISIS PENYALURAN DAN PENGGUNAAN DANA DESA DI DESA LINELEAN KECAMATAN MODOINDING KABUPATEN MINAHASA SELATAN
Authors: Langkun Pretty A. , Ilat Ventje , Pusung Rudy J.
Published: October 2019

Village Funds are APBN funds allocated to Villages transferred through district / city APBD and prioritized for the implementation of development and empowerment of rural communities. The granting of village funds is carried out in stages, namely budgeting, allocation, distribution, use, reporting and monitoring / evaluation of Village Funds. This study aims to determine the mechanism of Village Funds Distribution in Linelean village, Modoinding Subdistrict, South Minahasa Regency, and find out the Use of Village Funds in Linelean Village, Modoinding District, South Minahasa Regency. This research method uses descriptive method and the type of research used is descriptive qualitative. The results showed that the Village Fund Distribution in the village of Linelean was in accordance with the Regulations of the South Minahasa Regent and the Use of Village Funds went well.
ANALISIS PERHITUNGAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN SERTA KONTRIBUSINYA TERHADAP PAD DI KABUPATEN MINAHASA (TAHUN 2013-2017)
Authors: Luntungan Gratia Tita , Manossoh Hendrik , Runtu Treesje
Published: October 2019

Tax is the main source of a country that is used by the government to finance expenses in order to achieve prosperity and prosperity. Local taxes and levies are a source of regional original income (PAD), one of the potential taxes, namely the tax on non-metallic minerals and rocks. This study aims to see how the tax on non-metallic minerals and rocks in increasing tax revenues and to determine the contribution of non-metallic and coal mining taxes to regional original income (PAD). The research method used is a qualitative descriptive method. The results of this study note that the average contribution of local taxes to PAD over a period of 5 years is 0.268%, which means that the contribution of local taxes is very lacking and for calculations obtained by the Office of BPP-Retda in Minahasa District through the tax base Predetermined nonmetallic minerals and rocks.
PENGARUH PENERAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2013-2017
Authors: Tanod Kleysia N. , Nangoi Grace B. , Suwetja I Gede
Published: October 2019

Corporate Social Responsibility is a form of corporate responsibility towards shareholders, parties with an interest in the company and the community. CSR is also an important factor that is the basis for investors' consideration to make investment decisions on the company so that the company can manage investor capital to carry out company activities to achieve profits. This study aims to determine the effect of corporate social responsibility on corporate profitability, this study uses the ratio of return on assets and return on equity to calculate the company's profitability. This research uses quantitative research method with simple linear regression, where this study uses only 1 independent variable and 2 dependent variables. The population use in this study are manufacturing company listed on the Indonesia Stock Exchange in 2013-2017. The sample of this study used 59 manufacturing companies that met the sample selection criteria. Sample selection uses purpose sampling technique. The results show that corporate social responsibility has a significant effect on return on assets and return on equity.
EVALUASI EFEKTIVITAS PENERIMAAN PENDAPATAN RETRIBUSI PASAR DI DINAS KOPERASI DAN UKM KABUPATEN MINAHASA TENGGARA
Authors: Rantetadung Romario , Ilat Ventje , Pontoh Winston
Published: October 2019

Regional autonomy is regional empowerment in regional decision making that is more flexible to manage the resources possessed with the potential and interests of the region itself. Errors that make natural resources as the main factor in the source of regional income must be immediately changed because one day natural resources will be exhausted. The purpose of this study is to find out the process of Receiving Market Retribution in the Southeast Minahasa District Cooperative and SME Service and the effectiveness of Retribution Income at the Southeast Minahasa Regency Cooperative and SME Office. The analytical method used is descriptive qualitative. The results of the study show that the evaluation of the effectiveness of market retribution revenue at the Minahasa Regency Cooperative and SME Office in North Sumatra is quite effective. the advice given is to increase the process of collecting and depositing market retribution in the Southeast Minahasa District Government and for the Southeast Minahasa Regency government to pay more attention to the regulations issued so that the Effectiveness of Market Levy Income Revenues can achieve maximum results.
PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER) DAN RETURN ON EQUITY (ROE) TERHADAP DIVIDEND PAYOUT RATIO (DPR) PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI DI BURSA EFEK INDONESIA (BEI) TAHUN 2013 –2017
Authors: Purba Dianty Putri , Sheren . , Valent . , Angeline .
Published: October 2019

The objective of this study is to analyze the effect of current ratio (CR), debt to equity ratio (DER), and return on equity (ROE) to dividend payout ratio (DPR) on consumer goods industry listed in Indonesia Stock Exchange along period of 2013-2017. This study uses quantify method with explanatory approach. The sample of this study is 41 firms and conducts multiple regressions for hypothesis testing. This study shows that current ratio, debt to equity ratio, and return on equity simultaneously effect on dividend payout ratio for consumer goods industry listed in Indonesia Stock Exchange along period of 2013-2017 with result F=15,303. Partially, current ratio and debt to equity ratio are insignificant to dividend payout ratio while return on equity has significant and positive with result t =5,398. The determinant coefficient of 0,352 shows that CR, DER, and ROE can explain DPR for 35,2% while the rests or about 64,8% can be explained by other factors excluded for this study.
PENGEMBALIAN SAHAM, RISIKO PASAR, DAN SENTIMEN
Authors: Pontoh Winston
Published: October 2019

The relationship between stock returns, risk, and investor sentiments still a debate in the fieldof finance and accounting. Most of researchers find different results for relationship betweenstock returns, risk, and investor sentiments. This study conducts logistic regression to analyzethe relationship of market risk and investor sentiments on stock returns of 146 Indonesianpublic firms as dividend payers along period of 2010 to 2016. This study finds that alongperiod of 2010 to 2016 most of stock returns are affected by investor sentiments. This studyalso finds that market risk does not affect the stock returns since this study reveals thatmarket risk between higher and lower stock returns have not differences.
PENERAPAN BIAYA KUALITAS UNTUK MENINGKATKAN EFISIENSI BIAYA PRODUKSI PADA PT. PERTANI (PERSERO) CABANG SULAWESI UTARA
Authors: Bawon Dwi Nugraha Pratiwi , Sondakh Jullie J. , Mawikere Lidia
Published: October 2019

Quality is one of the main factors that must be considered by the company to be able to survive in the competition. By Continuous quality improvement, it will reduce the cost of quality that occurs due to low quality product, rework a product for conformance to standards and others. Decrease in quality costs will increase profits and reduce costs, especially the cost of production. This is because the cost of quality is part of the cost of production. The purpose of this study was to determine whether the company has implemented and report quality costs and  to find out if Is the application of quality costs can increase the cost efficiency of production at PT Pertani branch north sulawesi. Data analysis tool used is descriptive analysis method of analysis with a quantitative approach. Research shows that in 2011 the cost of quality production unit PT Pertani branch north Sulawesi amounting to Rp 365,390,718. By doing repairs, the cost of quality will be decreased by Rp 127,657,118. Therefore, if companies implement and report quality costs companies can improve efficiency of production costs.
ANALISIS PENGARUH PENGALAMAN DAN PENGGUNAAN INTUISI AUDITOR DALAM MENDETEKSI KEKELIRUAN
Authors: Wuisan Novitha Rosaliana Mariane , Poputra Agus T. , Tirayoh Victorina Z.
Published: October 2019

Accounting profession is aprofession that is based on the public trust. But with the case - the case of the financial statements and the disclosure of the indicator solutions between the public account firm and its clien in order to qualify to go public that the commmunity is not fully confident in the accounting profession. Institutional background and different laws that distinguish public sector audit by the private sector, where public sector auditing procedures and have different responsibilities and a broader role than the private sector audit. It can be seen that govemment auditor in carrying out their duties not only examine and assess the fairness of the financial statment of the public sector but also govemmen officials to assess compliance laws - laws and regulations. Purpose of this study was determine the effect of auditor experience and use intuition in detecting errors in the North Sulawesi Provincial Inspectorate. Methodes of analysis used in this study is multiple regression analysis. Result showed that experience and use intuition influential auditors in detecting errors in the North sulawesi Provincial Inspectorate. Multiple correlation analysis shows that the relationship between the variables of experience and use intuition auditors in detecting errors in the North Sulawesi Provincial Inspectorate strong enough.
PENGARUH INFORMASI AKUNTANSI MANAJEMEN DAN PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJER PERHOTELAN
Authors: Pasla Merry Christy , Ilat Ventje , Pinatik Sherly
Published: October 2019

Survival and growth of a company depends on information systems used. One of information required by management is management accounting information. By using management accounting information for decision making, effectively decrease uncertaintly and reduce risk in choosing alternative. This research purpose to know how influential management accounting information and budget participation for hospitality manager performance especially in Manado. The type of data, that is data in quantitative by using likert scale obtained from hotel manager written response whom participating in budgeting. Research study with direct observation to the object. The results show management accounting information variables are influential to the hospitality manager performance and both of them have a positive relationship. This means that if that management accounting information are increases, then hospitality manager performance are also increases. Based on cateris paribus assumption, show that the impact of contribution or subscription from management accouting information and budget participation the fluctuations of manager performance in Manado.
ANALISIS PENYAJIAN LAPORAN KEUANGAN PADA PT.MULTISARANA BAHTERAMANDIRI BERDASARKAN PSAK NO.1 DAN NO.2
Authors: Darmawan Mizaco Ofayda , Poputra Agus Toni , Pontoh Winston
Published: October 2019

Statement of Financial Accounting Standards (SFAS) number 1 and 2 states that financial statements should present fairly the financial position, financial performance, changes in equity and cash flow. Companies to implement SFAS correctly with the required disclosures in the Notes to the Financial Statements. Objects in this research is PT.Multisarana Bahteramandiri. The purpose of this study is to analyze the financial statement presentation PT.Multisarana Bahteramandiri under SFAS Number 1 and 2. The method used is descriptive analysis method is an analytical tool that compares two different aspects of theory and practice that need to be met in order to know the difference, as far as what the difference is. Results of the analysis of these data showed that PT.Multisarana Bahteraamandiri not fully implemented SFAS number 1 and 2 in the company's financial statement presentation. Because the company only present a statements of financial position, income statement, cash flow statement, as well as company-specific notes. The company also not disclose a statement of compliance with the Statement of Financial Accounting Standards (SFAS) number 1 and 2 in the notes to financial statements.
EVALUASI SISTEM PENGENDALIAN INTERNAL PIUTANG PADA DISTRIBUTOR UNILEVER INDONESIA AREA MANADO
Authors: Pondaag Jones H. Yr , Saerang David Paul Elia , Affandi Dhullo
Published: October 2019

Good receivable control system will affect the company's success in carrying out the sale on credit policy. Likewise, failure of receivable control an be fatal for the company, for example, many doubtful receivables because weak policies of collection and accounts receivable collection. Purpose which be achieved in this study was to analyze the effectiveness of the internal control system of receivable at Indonesian Distributor of Unilever in Manado Area. The analytical method used is descriptive analysis method, to collect, process, and interpret the data obtained so as to give a true and complete statement describing how internal control of receivable at Indonesian Distributor of Unilever in Manado Area. The results showed that the Internal Control System of Receivable at Indonesian Distributor of Unilever in Manado Area has been going good enough. This distributor has several policies in the provision of receivables. But they do not give any guarantee to customers who want to have credit. And in the provision of distributor accounts to customers based on trust and only based on inputs from the sales. This short coming try anticipated by loyal sales force in collecting accounts receivable to their customers before maturity.
ANALISIS PENGGUNAAN INFORMASI AKUNTANSI DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN MEMBELI ATAU MEMBUAT SENDIRI FLA KUE SUSEN PADA DOLPHIN DONUTS BAKERY.
Authors: Muhamad Intan Zuriati Agustina , Ilat Ventje , Sabijono Harijanto
Published: October 2019

In running  a business every company always faced with many issues. There are many kinds of issues, decison making  was one of them. Many informations are needed for the management in order to chose the right decision. Differential accounting information was one of the information that the management need as basis of palnning and decisions making. Differential cost analysis was appropiate for the issue in ways for the company to increase the profit and reduce the loss,  which to make the decision to make or buy the material. The purpose of this research is to find out what was the right decision that the manager could took, either to make or to buy the fla using differential accounting information with comparing the differential cost within to buy or to make the fla.The result of the analysist at Dolphin Donuts bakery from differential cost showing that differential accounting information in short-term decision indicating the company better make their own fla as the material of susen, cause the production cost was more cheaper comparing if the company buy from supplier.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE VARIABLE COSTING PADA PT. CELEBES MINAPRATAMA BITUNG
Authors: Kiay Dewi Sartika , Morasa Jenny , Pontoh Winston
Published: October 2019

Cost of Production is a collection of the costs incurred to process raw materials into finished materials. This study aims to determine the analytical calculation of the cost of production of fish processing wood at PT. Celebes Minapratam Bitung. This company is a manufacturing company was not immune from the problem and the calculation of production costs in determining the cost of production companies using the full cost method of separating elements where production costs are variable and fixed yet done. This has led to inaccuracies in the calculation of the cost of the product will affect the determination of the selling price and profit. The data analysis penlelitian ie, production processes, material cost report, report labor costs, overhead cost report. The results of determining the cost of production using the method in which the cost is calculated based on the full cost method is better according to the method of calculation used variable costing. This results in differences that affect the determination of the selling price. For that the company should separate the production costs resulting in proper production costs.
ANALISIS PENERAPAN PSAK NO.102 ATAS PEMBIAYAAN MURABAHAH PADA PT. BANK SYARIAH MANDIRI CABANG MANADO
Authors: Muklis Sri Wahyuni , Pangemanan Sifrid Sonny , Mawikere Lidia
Published: October 2019

Funding product “Murabahah” is one of upscale for syariah banking. IAI (Indonesia Accountant Association) has published Accountant funding standard statement (PSAK) No. 102, which admission, transparency, measuring and explanation from “Murabahah” transaction. the other purpose from this research is to know adjustment of “Murabahah” in PT. Bank Syariah Mandiri, Manado Branch with PSAK No. 102. Descriptive theory is been used for this research, which is the data has been gathered, arranged, interpret, and analysed, so it can give full information or picture about “Murabahah” funding in PT. Bank Syariah Mandiri, Manado Branch, where this presentation has been standardized based from standard accountant funding statement No. 102.
PENGARUH PEMAHAMAN WAJIB PAJAK DAN MANFAAT PAJAK RESTORAN TERHADAP KESADARAN WAJIB PAJAK MEMBAYAR PAJAK (STUDI KASUS PADA USAHA RESTORAN DI KOTA TOMOHON)
Authors: Butarbutar Arian Sumando , Sabijono Harijanto , Wokas Heince R.N
Published: October 2019

This study aims to determine the effect of taxpayer understanding and awareness of tax benefits to the restaurants taxpayer pays taxes . Sources of data used in this study is primary data derived from taxpayer restaurant in Tomohon. The analytical method used is multiple regression analysis. The results of the regression analysis resulted in the equation r Y = 8.000 + 0.136 X1 + 0.440 X2 . R2 value of 0.303 indicates the proportion of the taxpayer contributes understanding and awareness of tax benefits to the restaurants taxpayer pays tax at a restaurant in Tomohon 30.3 %. And korelsi coefficient ( r) of 0.550 . Hypothesis testing using t-test showed that no taxpayer understanding partial effect on consciousness taxpayer pays tax while the restaurant in Tomohon city restaurant tax benefits significantly influence the consciousness of the top tax payers in the city of Tomohon.
EVALUASI PERHITUNGAN DAN PELAPORAN PAJAK PPH 22 ATAS PENEBUSAN BAHAN BAKAR MINYAK DI PT.PERTAMINA MANADO
Authors: Kussoy Emerald Brilliant , Saerang David Paul Elia , Pontoh Winston
Published: October 2019

Taxes are the main source of state revenue. Without taxes, the majority of state activities is difficult to be implemented. One of the biggest contributor to state revenue is taxes from the oil and gas industry. Fuel ( BBM ) is one type of fuel produced from refining crude oil . Crude oil from the earth refinery processed in advance to produce oil products, which including the fuel. Associated with the tax code, the fuel tax is the object of section 22 is subject to income tax levied by Pertamina and entities other than Pertamina engaged in the sale of fuel over petroleum products. The purpose of this study is to evaluate the tax calculation and reporting of the top 22 pph fuel redemption is in accordance with the PMK 154/03/2010. The analytical method used is descriptive analysis. The findings of this study is the calculation done by PT. Pertamina on the sale of products or the goods are delivered fuel oil, gas, and lubricants have done well or in accordance with the provisions of applicable tax of 0.30 % of the sales price in the gas station filling station Sindulang as Private, in income tax article 22 reporting PT. Pertamina already fully in accordance with the tax regulations ,reporting not later than 20 days after the tax period ends.
PENGARUH PENGETAHUAN WAJIB PAJAK BADAN TERHADAP PENERIMAAN PAJAK PENGHASILAN (PPh) BADAN PADA KANTOR PELAYANAN PAJAK PRATAMA MANADO
Authors: Nangka Yubilly M.G.R , Sabijono Harijanto , Tangkuman Steven
Published: October 2019

Tax is a source of domestic financing that is in need to run the national development. This study was conducted aimed to determine the effect of knowledge of the corporate taxpayers for income tax at Manado Small Taxpayer Office. The method of data analysis used in this study is that a simple linear regression to determine the effect of independent variables on the dependent variable. Based on the research results, it can be concluded that the taxpayer knowledge had no significant effect on corporate income tax revenues.