bluuebunny/crossref_metadata_2025 huggingface dataset:
ANALISIS ANGGARAN KAS SEBAGAI ALAT PERENCANAN DAN PENGENDALIAN KAS PADA PT PELABUHAN INDONESIA IV CABANG BITUNG
Authors: Saipi Raquel Amelia , Tinangon Jantje J. , Suwetja I Gede
Published: October 2019

PT Pelabuhan Indonesia IV Branch Bitung uses the cash budget as their management tool, for the planning and control of the company's cash in achieving the success of the objectives to be achieved by the company. The purpose of this research is to know how cash budget as a planning and control tools cash in PT Pelabuhan Indonesia IV Branch Bitung with observation period of cash budget in 2015, 2016, and 2017. In this research, using descriptive method by collecting information from research result then analyze and draw conclusion from research, method of collecting information in this research by direct interview with finance section about process of preparing cash budget. The results show that the cash budgeting process in PT Pelabuhan Indonesia IV Branch Bitung uses a buttom up budgeting approach where the budget is prepared and prepared by the parties who will implement the budget. The causes of the difference (variance) between the budget and the realization of the cash budget are internal and external factors of the firm. Planning the cash budget by estimating the cost and analysis of the company's activities and for controlling its cash budget in the form of control over good deviations is favorable or unfavorable as well as revisions to deviations that occur.Keywords: Cash Budget, Planning, Controlling
ANALISIS SISTEM DAN PROSEDUR PENGADAAN KAS DAN PEMBAYARAN DANA PENSIUN PADA PT. POS INDONESIA CABANG MANADO
Authors: Putri Gracia Miranda , Nangoi Grace , Alexander Stanly
Published: October 2019

Pension Funds play a very important role in the development of both economic and social welfare. The Pension Fund is a legal entity that manages and operates a program that promises retirement benefits. Implementation of cash procurement and pension fund payment at PT. Pos Indonesia Branch Manado can be done easily and does not take a long time because it uses a good system and procedures, and can illustrate how the implementation of internal controls on the procurement of cash and pension payments. The research method used in this thesis research is descriptive method whose purpose every data collected is analyzed and then drawn a conclusion and research type used is qualitative descriptive. The results obtained that the system and procedures of cash procurement and payment of pension funds at PT. Pos Indonesia Branch Manado runs well, in accordance with established standards, and is supported by the Fund Distribution system. Implementation of internal controls on the system and procedures of cash procurement and payment of pension funds at PT. Pos Indonesia Branch Manado has been run well because it is implemented in accordance with standard operating policy guidelines procedures and policies of directors.Keywords: System and Procedure, Cash Procurement, Pension Fund Payment.
PENERAPAN AKUNTANSI PPh PASAL 23 ATAS JASA AGEN PADA PT. AJB BUMIPUTERA 1912 CABANG MANADO
Authors: Luas Cicilia , Runtu Treesje , Tirayoh Victorina Z.
Published: October 2019

In the state budget of revenues and expenditures (APBN), it can be seen that the target of state revenue from the tax sector has increased from year to year. APBN 2016 shows tax revenue accounted for about 84% of  total state revenues as a whole. Therefore, Canit is said that taxes play a vital role in the financing of national development. Object in this research is PT. AJB BUMIPUTERA 1912 which is engaged in life insurance. The purpose of this study is to find out how the application of accounting PPh article 23 for servicesagent at PT. AJB BUMIPUTERA 1912 Manado branch. Method of data analysis used in this research is  discussing problem by colleting, elaborating, counting, and comparing a situation and explaining a situation so that can be drawn conclusion.Keywords:  accounting, income tax article 23
EVALUASI EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL DALAM PROSEDUR HIBAH PADA SATUAN KERJA KANTOR WILAYAH KEMENTERIAN AGAMA PROVINSI SULAWESI UTARA
Authors: Djakaria Nazlia , Ilat Ventje , Gerungai Natalia
Published: October 2019

Internal Control System is a system of business or social system that the company consists of organizational structure, methods and measures to maintain and direct the way the company to move in accordance with corporate goals and programs. The internal control system is used to control all activities undertaken by the company including the grant procedure. The purpose of this study is to evaluate the effectiveness of the internal control system of grant procedures in the Regional Office of the Ministry of Religion Affairs of North Sulawesi Province. In this study the type of data used is qualitative data, while for data sources using primary data and secondary data, and the method of analysis used is descriptive analysis method. Based on the results of the research, it is concluded that the grant procedure in the Regional Office of the Ministry of Religion Affairs of North Sulawesi Province has been effective because it has fulfilled the existing components of internal control.Keywords: Internal Control, Grant Procedures
ANALISIS PERANAN COST CONTROLLER DALAM PENGENDALIAN BIAYA OPERASIONAL DAN PENDAPATAN OPERASIONAL PADA HOTEL MERCURE MANADO TATELI BEACH RESORT
Authors: Uhise Esterlin , Manossoh Hendrik , Suwetja I Gede
Published: October 2019

The purpose of this study is to determine whether the role of cost controller in operational costs and operating income goes well or not at Mercure Manado Tateli Beach Resort hotel. The data used to analyze the role of cost controller that is qualitative data, while based on the source using primary and secondary data. The method used in this research descriptive method, which aims to provide a clear picture of the object of research. The results showed that the role of cost controller in the control of operational costs and operating income at Mercure Manado Tateli Beach Resort hotel is running well and in accordance with the SOPKeywords: Cost controller, Operational Cost, Operating Income
ANALISIS PENERAPAN PAJAK PENGHASILAN PASAL 21 PADA CV UNGGUL ABADI DI MANADO
Authors: Alfons Winesthy Anasthazia Handaputri , Runtu Treesje , Afandy Dhullo
Published: October 2019

Contribution of tax income year to year always shows a significant augmentation together with the augmentation of APBN for year to year. Tax is an important source of state’s income to run and to increase the national development for the people’s welfare and wealthy. The aim of this research is to analyse whether the application of determination, depositing and reporting of Income Tax Chapter 21 in CV Unggul Abadi in Manado has already met the rule of taxing. In this research the data used is qualificative, while the data source uses primary data and secondary data. The method of analyse used is descriptive analyse method. The result of the research concludes that determining, estimating, depositing and reporting Tax Income Chapter 21 in CV Unggul Abadi has not met the newest tax rule yet.Keywords: Tax Income Chapter 21, APBN, state’s income
PERSEPSI AUDITOR DAN MAHASISWA AKUNTANSI TENTANG FUNGSI MICROSOFT EXCEL YANG DIBUTUHKAN UNTUK BERKARIR SEBAGAI AUDITOR (STUDI PADA BPK RI PERWAKILAN PROVINSI SULUT DAN FEB UNSRAT)
Authors: Kuyotok Weni Cikita , Sabijono Harijanto , Tirayoh Victorina Z.
Published: October 2019

Computer technology is very helpful in the work, one of which is microsoft excel. This study aims to determine which functions of microsoft excel that always used, considered important and need to be mastered for a career as an auditor. The object of research in this research is BPK RI Representative of North Sulawesi Province and Faculty of Economics and Business of Sam Ratulangi University. The method of analysis used in this study is descriptive analysis whose purpose each data collected analyzed and then drawn a conclusion, the type of research used is descriptive quantitative. The results of this study indicate that the basic functions, formats function and filters and sorting data is a function that is always used by auditors. Further basic functions, filter and sorting data, format functions, and keyboard shortcuts are a very important function for the auditor. Finally basic functions, filter and sorting data, format functions and keyboard shortcuts are functions that are highly controlled by auditors. Just keep in mind that for the level of importance, there is a difference between the perceptions of junior team auditors and senior team auditors. The difference is that only senior team auditors think that keyboard shortcuts are a very important function, while junior team auditors think that keyboard shortcuts are limited to important functions only. For accounting students only keyboard shortcuts which is a function that is always used. Furthermore there are six functions that are considered very important by accounting students are basic functions, keyboard shortcuts, format functions, charts and graphs, filter and sorting data, and financial functions. Recent functions that are highly controlled by accounting students are basic functions, keyboard shortcuts and format functions.Keywords: Functions of Microsoft Excel, Auditor, Students
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KAPABILITAS ANGGOTA DPRD TERHADAP PENGAWASAN KEUANGAN (APBD) DAERAH DI KABUPATEN MANOKWARI
Authors: Mandacan Mega Wati , Sabijono Harijanto , Runtu Treesje
Published: October 2019

This study aims to determine the factors that affect the capability of members of parliament to the supervision of local finances (APBD). The variables used in this study are the dependent variable that is the supervision of regional finances (APBD) while the independent variables are personal background, political background, knowledge of DPRD members about the budget. The respondent is a member of the local parliament in the office of the local people's council of manokwari district. This study used multiple linear regression analysis with 30 respondents. The result shows that: (1) Personal Background has a positive influence on Regional Financial Supervision (APBD), (2) Political Background has negative effect on to Local Government Supervision (APBD), (3) Knowledge of DPRD Member on Budget has positive effect toward Local Government SupervisionKeywords : Personal Background, Political Background, Knowledge of DPRD Members About Budget, Regional Financial Supervision
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI
Authors: Wangarry Reynold , Sondakh Jullie , Budiarso Novi S.
Published: October 2019

PPAk is very important for students majoring in accounting, because PPAk can contribute to become a professional accountant. The purpose of this research is to analyze the factors that affect the interest of accounting student on accounting profession education (PPAk). Factors affecting the interest of accounting students are measured by variables of quality motivation, career motivation, economic motivation, and labor market considerations. This research applied survey as a method of primary data gathering from the population of accounting student of UNSRAT and STIE EBEN HAEZER MANADO, by using purposive sampling as the way to decide the sample. This research is using the multiple linear regression analysis using SPSS 22 version. The research indicates that: (1) quality motivation has a significant effect the interest of following accounting profession education, (2) career motivation has a significant effect the interest of accounting students following accounting profession education, (3) economic motivation has no significant effect the interest of accounting students following accounting profession education, (4) job market considerations has a significant effect the interest of accounting students following accounting profession education.  Keywords: Quality Motivation, Career Motivation, Economic Motivaton, Job Market Considerations,  Interest, Proffesion Accounting Education (PPAk).
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN PENERAPAN SISTEM PENGENDALIAN INTERN PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN HALMAHERA UTARA
Authors: Mene Restika Eklesia , Karamoy Herman , Warongan Jessy D.L
Published: October 2019

Autonomous region demanded the Government Areas to provide the best service to the community. One form of such services is to provide financial information that is transparent and accountable. Accountability can be realized through local government financial reports are reliable in order to be trusted by users. The presence of finance report audit results areas that still require refinement exhortations continuously. Based on the Government Regulation Number 71 Year 2010, the quality of the financial report of the Central Government and regions must meet the qualitative characteristics, namely: relavan, reliably, understandable and comparable. This research aims to know the influence of the utilization of information technology and systems of internal control of financial reporting to the quality of government local government North Halmahera Regency as the sample.  This research uses a quantitative approach, using primary data, the data collection was done by disseminating a questionnaire to all employees on the employees of the financial manager of the 28 units of Work Device area (SKPD) North Halmahera Regency by the number of respondents 60 people. Data analysis using the method of multiple regression analysis statistics. The results of hypothesis testing showed that the utilization of information technology and systems of internal control of the Government a positive and significant effect of the quality of the financial report of the local Government District of North Halmahera.Keywords: quality of the financial report of the Government of the region, the utilization of information technology and Government internal control Systems
PENGARUH TOTAL REVENUE DAN LABA BERSIH TERHADAP HARGA SAHAM (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA)
Authors: Nawangwulan Arieska D. , Ilat Ventje , Warongan Jessy D.L
Published: October 2019

This research aims to find out how the influence of total revenue and net profit against the stock price (study on the manufacturing companies listed on the Indonesia stock exchange). Methods of analysis used was multiple linear regression. The population in this study is taken is the manufacturing companies listed on the Indonesia stock exchange in 2014-2016. The sample was selected using a purposive sampling method with results of 25 companies. The sample was selected using a purposive sampling method with the results of 25 companies. Research results showed total revenue has significantly against the stock price, and net profit also has a significant influence on the price of the stock. The stock price is high then it will attract investors to invest that later can be used to develop the company in the future.Keywords :  Total Revenue, Net Profit, Stock Price
ANALISIS PERBANDINGAN KINERJA KEUANGAN PT. BANK BRI DAN PT. BANK MANDIRI PERIODE TAHUN 2010-2014 DENGAN MENGGUNAKAN RASIO KEUANGAN
Authors: Loupatty Sindie Margaretha , Pangemanan Sifrid S. , Wokas Heince R. N.
Published: October 2019

Company's financial performance can be seen from the aspect of financial ratios, such as LDR, CAR, ROA and ROE. The development of a company, can be seen and can be compared through the company's financial performance. This is certainly useful for investors, creditors, and owners to make profitable investment decisions. This study aims to determine the differences in financial performance of PT. Bank BRI Tbk (Bank BRI) and PT. Bank Mandiri Tbk (Bank Mandiri) by using financial ratio analysis. This research has used Independent analysis method of sample t-test. This research uses secondary data from Indonesia Stock Exchange. The result of the research shows that there are significant differences in financial performance between Bank BRI and Bank Mandiri. Suggestions for the Management should better improve the financial performance in order to attract the attention of investors, so as to maintain its predicate as a bank that has the greatest asset in Indonesia.Keywords : : LDR, CAR, ROA, and ROE
ANALISIS PENATAUSAHAAN BARANG MILIK NEGARA MELALUI PENGGUNAAN APLIKASI SIMAK-BMN PADA KANTOR KEMENTERIAN AGAMA KABUPATEN MINAHASA
Authors: Gubali Martikawati , Tinangon Jantje , Pusung Rudy
Published: October 2019

The administering State-owned Goods is a series of activities which include bookkeeping, inventory, reporting State-owned Goods in accordance with the provisions of the legislation which is aimed, namely the embody an orderly administration and support orderly management of the State-owned Goods, then adherence to legislation is absolutely necessary. This research aims to know the application of the administering BMN managed Office Ministry of Religion in accordance with PMK Number 181 Years 2016 through the application SIMAK-BMN accordance with PMK Number 213 Year 2013 as it has been updated with PMK, number 215 year 2016. The method used is descriptive analysis method. The results of the research  indicates that the application of the administering Office work unit at BMN Ministry of Religion were in accordance with regulation of the Minister of finance Number 181 Year 2016 about Administering BMN, with percentage suitability of 73.68% average. Registration BMN through SIMAK- BMN has been accordance to the number 213 Years PMK  2013 as it has been updated with a 215 Year Number 2016 FMD on accounting systems and financial reporting to the Central Government with the percentage compliance 85.71%.  Keywords: Administering State-Owned Goods
ANALISIS PERUBAHAN TARIF PENGHASILAN TIDAK KENA PAJAK (PTKP) TAHUN 2015 DAN TAHUN 2016 TERHADAP PENERIMAAN PAJAK PENGHASILAN (PPH) PASAL 21 DI KANTOR PELAYANAN PAJAK PRATAMA BITUNG
Authors: Lewa Megawani , Kalangi Lintje , Pontoh Winston
Published: October 2019

Tax is a compulsory payment to every citizen whose counterpart is not direct. In 2016 there is an Increase in the tariff of Non Taxable Revenue (PTKP). The increase of non-taxable income (PTKP) will be enjoyed by the people who work as employees/employees, and the Taxpayer Object Tax (WPOP) workers who have free and / or self-employed jobs because it will lower taxable income tax (PKP) taxpayers. However, the increase in PTKP has the potential to decrease income tax revenue. This study aims to evaluate the effect of PTKP changes on the acceptance of Income Tax Article 21 in KPP Pratama Bitung. The method used is qualitative descriptive method. The research results show that the non-taxable income (PTKP) experienced a 50% increase and this affects income tax revenue PPh) significantly. Expected to be able to do things to increase tax revenue from the income tax side of article 21. One of them is to adjust the limits of PTKP with the lowest salary / income of employees. In addition, the Tax Office of Bitung Pratama is also expected to provide continuous supervision and extension on taxpayers of individuals, bodies and treasurers of government offices concerning the awareness of their obligation to withhold tax on income tax on the employee or employees accordingly at the prevailing rate.Keywords: Non Taxable Income, Income Tax, Changes receipts
PENENTUAN HARGA JUAL KAMAR MELALUI IMPLEMENTASI ACTIVITY BASED COSTING SYSTEM PADA PT TASIK RIA RESORT MANADO
Authors: Tumanduk Thalia Claudia , Ilat Ventje , Gamaliel Hendrik
Published: October 2019

Development services company primarily in the field of tourism and hospitality, led to increasing competition among hotels. Because it takes strategy to excel in competing, by minimizing and calculate the cost of production effectively so that the selling price is low. The lower the selling price of the product into a high sales rate. Method of activity based costing (ABC) is very effective in determining the slling price, because ABC is a method of charging is to charge and collect a fee based activities based on the behavior of existing activities. This study aims to: (1) obtain the calculation result by using ABC method in determining the selling price of room at PT Tasik Ria Resort Manado (2) to compare the selling price of room at PT Tasik Ria Resort Manado using traditional accounting method and ABC. The method of analysis used in this research is descriptive method of comparative and the type of research used is descriptive qualitative. The results obtained that there is a difference between the selling price of PT Tasik Ria Resort Manado and ABC selling price, where the calculation of ABC in the rom types Pool View, Sea View and Grand Sea View rooms gives a smaller result than the selling price set by the management. While in the room type Garden View ABC calculation is higher than the sale price of rooms that have been set by the hotel management.Keywords: Activity Based Costing, Activity, Selling Price of Room
ANALISIS PENERIMAAN PAJAK BEA BALIK NAMA KENDARAAN BERMOTOR DI SULAWESI UTARA
Authors: Inggrini Ratu , Morasa Jenny , Mawikere Lidia
Published: October 2019

This study aims to find out the acceptance of tax on transfer fees of motor vehicles in North Sulawesi. This study used qualitative research methods. The result of the research revealed that the receipt of Transfer of Motor Vehicle Title I, especially two-wheeled vehicle (R2), experienced the biggest decrease in February 2017 of 22.10% and experienced the biggest increase in July 2107 of 41.65%. For four-wheeled vehicles (R4) experienced the largest decline in December 2017 of 32.32% and experienced the largest increase in July 2107 amounted to 46.29%. then for the acceptance of Transfer of Motor Vehicle Name II II, especially for motorcycles (R2), the biggest decrease in March 2017 was 5.59% and the highest increase was in January 2018 of 112.79%. For four-wheeled vehicles (R4) experienced the largest decrease in April 2017 of 35.65% and experienced the largest increase in October 2017 of 31.24%Keywords : Tax. public service
EFISIENSI TATA CARA PENGALOKASIAN, PENYALURAN, PENGGUNAAN, PEMANTAUAN DAN EVALUASI DANA DESA LIKUPANG DUA, KECAMATAN LIKUPANG TIMUR, KABUPATEN MINAHASA UTARA, PROVINSI SULUT
Authors: Armedi Sayni , Sabijono Harijanto , Wokas Heince R. N.
Published: October 2019

This study aims to determine the Efficiency of Procedure of Appropriation, Distribution, Use, Monitoring, and Evaluation of Likupang Dua Village Fund, Kec. Likupang Timur, Kab. North Minahasa, Prov. North Sulawesi if compared with Minister of Finance Regulation no. 49 of 2016. The research design used is descriptive qualitative research. The research informants were the village head, the village secretary, the village administration and the village community of Likupang Dua. The research instrument is self-study assisted by interview guides, recording devices, and observation guidelines. Data collection techniques used were interviews, observation and documentation. Technique examination of data validity using source triangulation technique. The results showed that the implementation of the policy of finance minister no. 49 years 2016 is still not efficient. Inefficiency in the utilization of Likupang Dua village funds are: (1) The procedure of allocation of Likupang Dua Village fund has been efficient with Ministerial Regulation no. 49 of 2016. (2). The Likupang Dua Village Fund Disbursement Procedure is a mismatch due to delays in the disbursement of village funds from RKUN to RKD that is Likupang Dua village due to the delay in submitting the report of the use of fund phase II. (3) Procedures for the use of Likupang Dua Village funds have been streamlined by Minister of Finance's regulation no. 40). (4) The monitoring procedures of Likupang Dua Village funds have been streamlined by Ministerial Regulation no. (5) The procedures for evaluating Likupang Dua village funds have been streamlined by Minister of Finance Regulation no. 49 of 2016.Keywords: Allocation, Distribution, Usage, Monitoring, Evaluation
ANALISIS TITIK IMPAS DAN BATAS AMAN SEBAGAI DASAR PERENCANAAN LABA JANGKA PENDEK PADA PT. SOHO INDUSTRI PHARMASI CABANG MANADO
Authors: Tangeren Rachel , Sondakh Jullie J. , Pontoh Winston
Published: October 2019

The main purpose of a company is to make a profit. Profits are not obtained automatically but it has to require a good planning. Tools that can be used by company management in planning earnings are breakeven analysis and margin of safety. Break even analysis studies company return point and margin of safety provides the information of the company sales before suffering a loss. The purpose of this study is to determine the breakeven point and margin of safety of PT. SOHO Industri Pharmasi Cabang Manado in the specific periodes so it can be used as a tool to plan for the future earnings. The analytical method used is qualitative with descriptive approach. The results of the study shows that in 2016-2017 the company is able to sells its product above the breakeven point which means they earned profits and the percentage of margin of safety is large which means the company is far from the point of loss.Keywords: Breakeven Point, Margin of Safety, Profit Planning
ANALISIS PENERAPAN ACTIVITY BASED MANAGEMENT UNTUK MENINGKATKAN EFISIENSI PADA HOTEL GRAN CENTRAL MANADO
Authors: Muskitta Christanty J R , Morasa Jenny , Alexander Stanly
Published: October 2019

The creation of an increasingly advanced business world it affects the increasingly fierce business competition. This competition not only occurs in the manufacturing industry but also in the service industry. In order to survive and win the competition, the hotel must increase its competitive advantage with the efficiency of managing the activity without reducing the quality provided to the customer. Activity Based Management is a method to improve efficiency. The purpose of this research is to try to apply activity based management method to improve efficiency at Hotel Gran Central Manado by identifying activity after that in analysis including activity not value added, eliminated so that can be reduced. The method used is descriptive method. The result of the research by applying activity based management method, found in room division of activity which is not added value and doing cost reduction that is not added value so that the efficiency increase without reducing the quality of service given to the customer.Keywords : Activity Based Management, Activity, Efficiency
ANALISIS PENERAPAN TARIF PERDA NO 3 TAHUN 2011 ATAS RETRIBUSI PELAYANAN PERSAMPAHAN/KEBERSIHAN PADA MASYARAKAT KECAMATAN MALALAYANG DAN KECAMATAN SARIO KOTA MANADO
Authors: Jiaw Pamela Firginia , Sabijono Harijanto , Wangkar Anneke
Published: October 2019

Retribution constituting regional levies on payment of services given by the government which one of it is general service levy which contains levy waste or hygiene. This study aims to (1) analyze implementation of tariff policy Levy Waste or Hygiene based on regional regulations Law Number (No.) 3 of 2011; (2) analyze tariff capability to covering operational costs of Levy Waste or Hygiene. The method used in this research is descriptive method. This study use the qualitative approach. The results shows, tariff policy Levy Waste or Hygiene implemented by Malalayang subdistrict and Sario subdistrict has been carried out in accordance with regional regulations Law Number (No.) 3 of 2011 and Levy Waste or Hygiene’ tariff incompetent yet of covering operational costs thoroughly. The Local Government should re-collect data to compulsory levy whose unreached yet as of be able to increasing revenue in additional to cover the operational costs.Keywords: Policy, Tariff, Regional Reglations, Levy Waste or Hygiene, Capability, Operational Costs
ANALISIS PERLAKUAN AKUNTANSI DAN PELAPORAN BELANJA BARANG DAN JASA PADA DINAS PEMBERDAYAAN PEREMPUAN DAN PERLINDUNGAN ANAK PROVINSI SULAWESI UTARA
Authors: Kojongian Claudya , Sabijono Harijanto , Pangerapan Sonny
Published: October 2019

The purpose of this study to Analyses the Accounting Treatment and the Goods and Service spending on Department of Empowerment of Women Employment and Protection of Children of North Sulawesi Province in accordance with applicable regulations. Accounting treatment is the treatment on goods and service include recognition, measurement, presentment, and disclosure. The purpose of this study to determine the accounting treatment on Department of Empowerment of Women Employment and Protection of Children of North Sulawesi Province. The methods used in this research is a qualitative descriptive. The results obtained that The Accounting Treatment of Goods and Service in Department of Empowerment of Women Employment and Protection of Children of North Sulawesi Province is already Accrual based and the reporting has been arranged in accordance with Minister of Home Affairs Regulations No. 64 of 2013 concerning Implementation of accrual Based Government Accounting Standards.Keyword: Analyses, Accounting treatment, Reporting, Goods and service spending
ANALISIS SISTEM PENETAPAN PEMUNGUTAN DAN PENAGIHAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN DI KABUPATEN MINAHASA
Authors: Wowiling Christina , Nangoi Grace B. , Affandi Dhullo
Published: October 2019

The purpose of this research is to analyze the adequacy of the system of stipulation, collection and collection of non-metal mineral and rock taxes in the Minahasa regency and whether they are in accordance with the applicable laws and regulations. The method used in this study is descriptive qualitative, namely analyzing the adequacy of the tax collection and collection system. At the Regional Tax and Retribution Management Agency (BPPRD), Minahasa Regency implemented a Non-Metal and Rock Mineral Tax collection system using the Self Assessment System where the taxpayer determines the amount of tax owed himself, this system has provisions for taxpayers to be active starting from counting, deposit and report the tax owed yourself. The results of the research show that the non-metal mineral and rock tax collection and collection system is running well and in accordance with the applicable laws and regulations. However, there are still inadequate internal control matters such as not using an application system that has been internally controlled and there are no rules related to integrity and ethical values.Keywords: Non-Metal Mineral and Metalliferous Mineral Tax Collection System, Non-Metallic Mineral and Stone Taxes
ANALISIS AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA PADA DESA TIKELA KECAMATAN TOMBULU KABUPATEN MINAHASA
Authors: Kasenda Tirsa , Morasa Jenny , Rondonuwu Sintje
Published: October 2019

There are three main objectives in government accounting, namely accountability, managerial and supervision. Government accountability is a manifestation of providing information about actions or activities of government financial management during that period. Village Fund Allocation comes from Transfer income sourced from the central and regional financial balance received by the district / city. This research was conducted in the village of Tikela Tombulu, Minahasa regency. in this study using a qualitative method of descriptive approach. The description was obtained through measurement by comparing the Minister of Home Affairs regulation number 113 year 2014 with actual field activities. The results based on the Minister of Home Affairs Regulation number 113 year 2014 indicate that the management of village fund allocations in Tikela is accountable and transparent. But there is still an implementation phase that needs to be improved to the principle of transparency. But it is also supported by people who actively participate in making rural development.Keywords: village fund management, accountability
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK SARANG BURUNG WALET TERHADAP PENERIMAAN PAJAK DAERAH DI KABUPATEN MINAHASA TENGGARA
Authors: Rotulung Frandy Demsy Abed , Lambey Linda , Pinatik Sherly
Published: October 2019

Swallow's Nest Tax is a tax on the activities of taking Swallow's Nest Business. Regional Government of Southeast Minahasa District collects the local taxes. The purpose of this study is to measure the effectiveness and contribution of tax revenue swallow's nest against local tax revenue of Southeast Minahasa District. Data analysis method in this research is using quantitative descriptive analysis method, based on effectiveness ratio analysis and contribution. The effectiveness level of Swallow’s Nest tax in 2015 only amounted to 68.75% still classified as less effective, in 2016 is still classified as less effective with a percentage of 80.00%, in 2017 increased to 196.40% effectively. Contributions tax of Swallow’s Nest against local tax revenue of South Minahasa District still on the very less ratio. Fluctuation of effectiveness and contribution of Swallow’s Nest tax against local tax revenue of Southeast Minahasa District can be surmountable or can be improved.Keywords:       Swallow's Nest Tax, Local Tax, Effectiveness, Contribution
ANALISIS DAMPAK ELECTRONIC DATA PROCESSING DALAM PROSES AUDIT INTERNAL BAGI AUDITOR INTERNAL PT BANK SULUTGO
Authors: Mandagi Reynaldi R. , Pangemanan Sifrid S. , Wokas Heince R. N.
Published: October 2019

Electronic Data Processing (EDP) is the use of automated methods for commercial data processing. As part of information technology, EDP performs repeated data processing of similar data with relatively simple forms of processing. Standar Profesional Akuntan Publik (SPAP) also emphasizes the need for auditor's understanding in examining a computer-based accounting system. This technique in Indonesian is known as Teknik Audit Berbantuan Komputer (TABK) or Computer Assisted Audit Techniques (CAATs) set forth in PSA No. 59 on Computer Assisted Auditing Techniques (SA Section 327). The method used in this study is a qualitative descriptive method by collecting and analyzing data and then drawing conclusions. The results obtained show that young auditors are more adaptable to the development of information technology, especially in conducting computerized internal audit and control. Impacts given in the audit process include increasing independence for internal auditors, providing accuracy and speed in managing data, and producing output from more accurate audit data processing. Impact on internal controls is to make the auditor perform internal control procedures after applying the EDP in the audit process to minimize the possibility of process errors, secure the program and data, and control the audit process to ensure that the audit has been properly implemented. The audit process using EDP is faced with several risks such as errors in data processing caused by human error, data loss caused by computer problems, and the computer used is exposed to the virus.Keywords : Analysis, Electronic Data Processing, Internal Audit
ANALISIS PERAN PEMUNGUTAN PAJAK PARKIR DALAM PENINGKATAN PENDAPATAN ASLI DAERAH DI KOTA BITUNG
Authors: Gintoe Selin , Elim Inggriani , Mawikere Lidia M.
Published: October 2019

The source of the Regional Original Revenue is local tax, one of which is parking tax. In this study, it was described how the practice of parking tax collection, parking tax collection function, contribution and participation in increasing the original regional income of Bitung City, while the research method used was using a qualitative descriptive approach. One source of funds that comes from regional capacity itself is Regional Original Revenue. From the results of this study indicate that the contribution of Parking Tax to support the Original Revenue of Bitung City in 2015-2017 tends to decrease. In 2015 where parking tax had the highest contribution of 152.89% and the low contribution can be seen in 2017 which was 89.17%. The decrease in the contribution of parking tax was due to several causes, namely in fulfilling the taxation regulations that apply to taxpayers lacking a good understanding so that taxpayers have the awareness to pay their due taxes, found several new parking spaces and it is known that they have not been registered as regional taxpayers In addition, there is income from a parking lot whose income cannot be estimated so that the parking lot does not pay the due tax.Keywords : Collection, Parking Tax and Local Revenue
ANALISIS PENERAPAN SISTEM TRANSAKSI NON TUNAI DALAM PENGELOLAAN KEUANGAN DAERAH PADA DINAS LINGKUNGAN HIDUP KOTA BITUNG
Authors: Pelealu Angelina , Nangoi Grace B. , Gerungai Natalia Y. T.
Published: October 2019

In an effort to improve an efficient regional financial management system, the government issued the Minister of Home Affairs Circular No. 910/1866 / SJ concerning the Implementation of Non-Cash Transactions on April 17, 2017, which is in accordance with the Provisions of Article 283 paragraph (2) of Act Number 23 of 2014 and in accordance with Presidential Instruction Number 10 of 2016 concerning Prevention and Eradication of Corruption. Non-cash transactions are transactions that do not make payments in cash but by way of transfer or transfer between accounts from one party to another. The purpose of this study is to determine the readiness of the process of implementing a non-cash transaction system in the management of regional finances in the Bitung City Environment Agency and to find out what obstacles occur in the process of implementing non-cash transactions in regional financial management in the Bitung City Environmental Service. The research method used is qualitative descriptive. The results of the research, namely the Environmental Office of the city of Bitung has implemented a system of non-cash transactions in stages in the APBD based on Circular of the Minister of Home Affairs No. 910/1866 / SJ. The constraints faced are the administrative process sometimes hampered, the socialization process, its application to the receipt of levies with a small nominal value.Keywords: Analysis, Implementation of Non-Cash Transaction System, Regional Financial Management
ANALISIS MEKANISME PEMUNGUTAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 UNTUK KARYAWAN DI PT. MARABUNTA ADI PERKASA MANADO
Authors: Lumanto Edgar Gilbert , Sabijono Harijanto , Gamaliel Hendrik
Published: October 2019

Income Tax Article 21 is a tax that is deducted by another party for income in the form of salary, wages, honorarium, allowances, and other payments by name and in any form in connection with work, services, or activities carried out by domestic private taxpayers. On this basis Government Agencies and Companies that pay employees or employees are obliged to apply Article 21 Income Tax calculations to the income received by their employees every month. This research was carried out at PT Marabunta Adi Perkasa Manado. The purpose of the study is to analyze the collection mechanism and Article 21 PPh reporting of PT Marabunta Adi Perkasa Manado whether it is in accordance with the Taxation Law No. 36 of 2008 concerning Income Tax. The research method used in this thesis research is descriptive method whose purpose every data collected is analyzed and then drawn a conclusion and research type used is qualitative descriptive. The research results obtained that the Article 21 PPh collection and reporting mechanism applied by PT Marabunta Adi Perkasa Manado is in accordance with Law No. 36 of 2008 concerning Income Tax.Keywords: Mechanism of Collection, Reporting, Income Tax Article 21.
KONTRIBUSI PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KOTA BITUNG
Authors: Majampoh Christian Ferdinand , Elim Inggriani , Suwetja I Gede
Published: October 2019

Law no. 32 of 2004 on Local Government to determine local taxes one source of revenue coming from the region. For that we need to examine how big the contribution of restaurant tax to PAD Bitung City. Local taxes are divided into two parts: provincial tax and city / county tax. One type of city / district tax is Restaurant Tax. This study aims to determine the contribution of restaurant tax Bitung City. Research method used in this research is descriptive analysis method. The object of research is taken at the Office of Regional Tax and Retribution Board of Bitung City. This study shows the calculation by using the contribution analysis can be seen that the contribution of restaurant tax Bitung city in the period 2013 - 2017 decreased. The rate of growth of restaurant tax in the early period had experienced a growth in restaurant tax revenues despite the last year (2017) there was a very significant decrease so that the value is negative. This study shows that Bitung City Government has not been able to reach the target that has been determined, this is because not yet maximum supervision from the Office of Revenue Management Finance and Regional Assets Bitung City in levy restaurant tax, so there are still many restaurants that do not pay taxes. The conclusion obtained is the analysis of restaurant tax contribution in the City of Bitung in the year 2013 amounted to 2.41% and there was a decrease in 2017 to become 1.09%. For that Bitung City Local Government should be more firm and pro active again in levy restaurant tax.Keywords: Restaurant Tax, PAD
EVALUASI PENYAJIAN LAPORAN KEUANGAN DINAS PEKERJAAN UMUM KOTA BITUNG BERDASARKAN PENERAPAN PERATURAN PEMERINTAH NO. 71 TAHUN 2010
Authors: Rombebunga Frenly , Saerang David P. E. , Budiarso Novi Swandari
Published: October 2019

The purpose of this study is to determine whether the presentation of financial reports Municipal Public Works Bitung has been in accordance with Governmental Accounting Standard PP. 71 Year 2010. Type of research conducted is a case study. Data were obtained by interview, observation and documentation. The data taken is the history and development of agencies, agency goals, organizational structure of agencies, geographic conditions and boundaries, vision and mission of the institution, as well as Financial Reports Public Works Department of Bitung City. The analysis technique used is descriptive explorative analysis technique. The steps used in this study is to collect the required data, and then compare the financial report of Bitung City Public Works Department with the financial statements in accordance with the presentation of financial statements based on Governmental Accounting Standard PP. 71 Year 2010. The results showed that the Public Works Department of Bitung City has applied Standa r Accounting Government PP. 71 Year 2010, although not yet optimal, because there are some points that are still incomplete in financial reporting such as Balance Over Change Budget Report (SAL). From twenty-three paragraphs regulating the financial report of Bitung City Public Works Department there are twenty paragas that have been in accordance with Governmental Accounting Standard PP. 71 of 2010. Three paragraphs that have not been applied are included in the Budget Breakdown of More Budget Changes (SAL) report.Keywords: Government Accounting Standards, Department of Public Works, Financial Statements
ANALISIS PENGUKURAN KINERJA PEMERINTAH DAERAH DALAM ERA OTONOMI DAERAH DI KABUPATEN SORONG PROVINSI PAPUA BARAT
Authors: Ulimpa Yohanis S. , Sondakh Jullie J. , Runtu Treesje
Published: October 2019

In line with regional autonomy that is oriented towards empowerment (emporwerment) and community guidance in the implementation of clean authority and free of corruption, collusion and nepotism, the public sector is often regarded as a nest of wasteful efficiency and institutional fund leakage that always loses money. But the public sector still has wide opportunities to improve the performance of the benefits of resources economically, effectively and efficiently. Knowing the performance measurement of the Sorong Regency government. Knowing the role of indicators in the Sorong Regency government. The method used in this study is descriptive qualitative. The result is the performance measurement of the local government is carried out because of the provisions of the central government to make performance accountability reports for each government agency.Keywords :Performance Measurement, Performance Indicator, LAKIP, Sorong District Government
ANALISIS PERHITUNGAN DAN PEMOTONGAN PPh PASAL 21 KARYAWAN TETAP PADA PT. TELAGA BAKTI PERSADA TERNATE
Authors: Masrinah Linath , Tinangon Jantje J. , Gerungai Natalia Y. T.
Published: October 2019

Taxes are an important component for the government in carrying out state activities in Indonesia, since the financing of routine expenditures as well as government development is largely derived from the tax sector. as it is known that tax revenue plays a vital role since the revenue from the oil and gas sector has decreased. The government in this case the Directorate General of Tax (DJP) always wanted to perform the task in terms of collecting tax revenue so that the nation's survival is maintained. Therefore, the Directorate General of Tax (DJP) is trying to get the tax collection in Indonesia on target by always trying to improve the service by updating the rules of tax collection that meet the requirements of justice, juridical, economic, financial and simple. This study aims to analyze the calculation and withholding of Article 21 Income Tax on the salary of PT. Telaga Bakti Persada Ternate whether it is in compliance with the provisions of the Taxation Law. No. 36 of 2008 Income Tax Income. This research uses Descriptive Research Method. The results of the research can be concluded that the calculation and withholding of income tax article 21 Income Tax on permanent employees of PT. Telaga Bakti Persada Ternate has done calculations and deductions in accordance with the provisions of the current law.Keywords: calculation and deduction of income tax PPh article 21, income tax, receipt income tax PPh article 21, accounting, income tax article 21, Tax Regulation.
ANALISIS PIUTANG TAK TERTAGIH BERDASARKAN UMUR PIUTANG PADA PT. AIR MANADO
Authors: Kiay Demak Yulindasari , Tinangon Jantje J. , Mawikere Lidia
Published: October 2019

Receivables Represents a number of bills that will be received by a company generally in the form of cash from another parties, as a result of the sale of goods and services on credit. Receivables are often faced with the risk of uncollectibility and sometimes these invoices cannot be avoided and can result in uncollectible receivables / receivables. This research was carried out on PT. Air Manado. The purpose of this study is to analyze the recording of uncollectible receivables on PT. Air Manado, in order to know how to record uncollectible accounts. This study uses descriptive research methods, and data collection techniques used are interview and documentation techniques. The results of this study indicate that the recording of uncollectible accounts at PT. Air Manado it is good because it is in accordance with the provisions and agreement with the investor has also been in accordance with the theory of age method of accounts receivable.Keywords : uncollectible receivables, age of account receivables