bluuebunny/crossref_metadata_2025 huggingface dataset:
Passive Diagnosis of Mental Health Disorders Incorporating an Empathic Dialogue System
Authors: Delahunty Fionn , Arcan Mihael , Johansson Robert
Published: October 2019

Depression and anxiety are the two most prevalent mental health disorders worldwide, impacting the lives of millions of people each year. Current screening methods require individuals to manually complete psychometric questionnaires. In this work we develop a deep learning approach to predict psychometric scores given textual data through the use of psycholinguistics features. Data is collected via a dialogue system, were we develop and incorporate an approach to model empathy. Which aims to allow for appropriate use of these systems in a clinical setting. Following a public evaluation, we demonstrate that our approach to model empathy can out perform a similarly trained non empathic approach. Additionally, we show that our deep learning prediction approach performed well on evaluation data, but has difficulty generalizing to experimentally collected data. Limitations and implications as a result of this work are discussed.
PELATIHAN PEMBUATAN PRODUK OLAHAN HASIL PERTANIAN MENTIMUN MENJADI SPRAY MUKA UNTUK KECANTIKAN
Authors: Maulana Iqbal , Amelia Ria
Published: October 2019

Kegiatan Kuliah Kerja Nyata (KKN) merupakan salah satu bentuk kegiatan pengabdian kepada masyarakat oleh mahasiswa. Khalayak  sasaran  dari  pengabdian  ini  adalah  warga dan pemuda/I Kampung Pasar Senin,Desa Ciasihan, Kecamatan Pamijahan,Bogor Jawa Barat. Kegiatan pelaksanaan ini dilakukan secara 2 kali, yaitu ditempat Musholla Al-Busro dan Aula HPPS. Kegiatan ini bermaksud untuk membantu perekonomian warga didesa tersbut dengan memanfaat hasil petani warga sekitar. Mahasiswa memanfaatkan  mentimun yang nantinya akan diolah menjadi sebuah masker wajah. Metode yang diterapkan adalah pemberian pelatihan dan sosialisasi secara berkala di sekitar Kampung Pasar Senin,Desa Ciasihan, Kecamatan Pamijahan,Bogor Jawa Barat.
INTERPRETASI DATA VES GEOLISTRIK UNTUK IDENTIFIKASI AIR TANAH DI DAERAH BATUJAJAR, KABUPATEN BANDUNG JAWA BARAT
Authors: Desifatma Elfitra , M. Pratomo Prihandhanu , Taufik Arizal
Published: October 2019

Hasil pengeboran pada lokasi penelitian memberikan informasi bahwa area tersebut tidak ditemukan lapisan yang mengandung air. Hal ini melandasi digunakannyametode VES (Vertical Electrical Sounding) untuk mendapatkan gambaran mengenai kondisi dan lapisan tanah berdasarkan variasi  resistivitasnya. Pengukuran data lapangan menggunakan metode VES konfigurasi  Schlumberger pada daerah Batujajar, Kabupaten Bandung, Jawa Barat. Konfigurasi AB untuk semua konfigurasi adalah sama, perbedaannya di posisi MN saja. Akusisi lapangan dilakukan dengan mengambil empat titik pengukuran didasarkan pada lokasi pengeboran yang telah dilakukan sebelumnya. Tahap pengambilan data dimulai dengan mentransmisikan arus diantara dua elektroda arus (AB) dan diukur beda potensial antara elektroda potensial (MN). Dengan memvariasikan jarak elektroda ke titik selanjutnya setelah nilai potensial (DV) dan arus (I) didapat. Tahap penginjeksian dan pengukuran dilakukan sampai data bisa berhenti karena jumlah pseudosectionnya sudah terpenuhi dan selesai sesuai format akuisisi. Data lapangan selanjutnya  diproses untuk mendapatkan model dengan metode inversi 1D. Hasil inversi berupa nilai resistivitas terhadap kedalaman. Hasil analisis data menunjukkan bahwa nilai resistivitas perkedalaman dari semua titik sounding memiliki kecenderungan hasil yang sama. Rentang nilai resistivitas yang dihasilkan antara 4.92 Îm sampai 37.45 Îm, Interpretasi kedalaman maksimum 35 meter. Berdasarkan interpretasi model geologi, pada daerah penelitian tersebut tidak ditemukan adanya lapisan akuifer sampai kedalaman 30 meter dari permukaan karena terindikasi terdapat lapisan clay yang tebal dan lapisan limestone yang bukan merupakan lapisan penyimpan air.
EFEKTIVITAS MODEL PEMBELAJARAN PROBLEM POSING TIPE POST SOLUTION POSING TERHADAP PENINGKATAN PEMAHAMAN KONSEP FISIKA PESERTA DIDIK
Authors: Jusriana A , Wahyuni Andi Sri , Rappe Muhammad
Published: October 2019

Penelitian ini dilakukan untuk mengetahui: Perbedaan pemahaman konsep antara peserta didik yang diajar dan tidak diajar dengan model pembelajaran Problem Posing Tipe Post Solution Posing.Pendekatan yang digunakan adalah pendekatan kuantitatif.Desain yang digunakan yaitu The Matching Only Posttes Only Control Group Design yang mengggunakan dua kelas yakni kelas eksperimen dengan model pembelajaran Problem Posing Tipe Post Solution Posing dan kelas kontrol dengan model pembelajaran langsung. Populasinya adalah semua peserta didik kelas X IPA SMAN 4 Gowa, sedangkan sampelnya yaitu Kelas X MIA 3 sebagai kelas eksperimen dan kelas X MIA 2 sebagai kelas kontrol. Uji hipotesis dengan menggunakan uji t2 sampel independen sehingga diperoleh thitung = 5,27 dan ttabel = 2,05 dari hasil analisis tersebut dapat dilihat bahwa th> tt sehingga H0 ditolak dan Ha diterima. Hasil penelitian nya adalah terdapat perbedaan pemahaman konsep fisika peserta didik yang diajar dan tidak diajar dengan model pembelajaran Problem Posing Tipe Post Solution Posing. Dengan kata lain, model pembelajaran Problem Posing Tipe Post Solution Posing efektif terhadap peningkatan pemahaman konsep fisika peserta didik.
Predicting Lung Cancer Patients’ Survival Time via Logistic Regression-based Models in a Quantitative Radiomic Framework
Authors: Shayesteh S P , Shiri I , Karami A H , Hashemian R , Kooranifar S , Ghaznavi H , Shakeri-Zadeh A
Published: October 2019

Objectives: The aim of this study was to predict the survival time of lung cancer patients using the advantages of both radiomics and logistic regression-based classification models.Material and Methods: Fifty-nine patients with primary lung adenocarcinoma were included in this retrospective study and pre-treatment contrast-enhanced CT images were acquired. The patients lived more than 2 years were classified as the ‘Alive’ class and otherwise as the ‘Dead’ class. In our proposed quantitative radiomic framework, we first extracted the associated regions of each lung lesion from pre-treatment CT images for each patient via grow cut segmentation algorithm. Then, 40 radiomic features were extracted from the segmented lung lesions. In order to enhance the generalizability of the classification models, the mutual information-based feature selection method was applied to each feature vector. We investigated the performance of six logistic regression-based classification models with consider to acceptable evaluation measures such as F1 score and accuracy.Results: It was observed that the mutual information feature selection method can help the classifier to achieve better predictive results. In our study, the Logistic regression (LR) and Dual Coordinate Descent method for Logistic Regression (DCD-LR) models achieved the best results indicating that these classification models have strong potential for classifying the more important class (i.e., the ‘Alive’ class).Conclusion: The proposed quantitative radiomic framework yielded promising results, which can guide physicians to make better and more precise decisions and increase the chance of treatment success.
EVALUASI KUALITAS APARAT PENGAWAS INTERN PEMERINTAH DALAM PENGAWASAN KEUANGAN DAERAH (Studi pada Pemerintah Daerah Kabupaten Minahasa Tenggara)
Authors: Lumbantobing Josua H.R. , Mawikere Lidya
Published: October 2019

This study aimed to evaluate the quality of Government Internal Supervisory Apparatus (APIP) Southeast Minahasa Regency. A common problem in this study is the finding of the audit that is not detected by the APIP as internal auditor, but was found by the external auditor, the Supreme Audit Agency (BPK). The method used in this research is descriptive qualitative. As in qualitative research, the authors use the method of in-depth interviews and Forum Group of Discussion with informants who have knowledge related to this research. The results show, that became important points APIP quality analysis Southeast Minahasa Regency are: First, to meet the needs of APIP competent to provide technical guidance, education and ongoing training to improve quality. Second, do not do that too frequent mutation, a mutation that is done must be in accordance with competence. While that is key to improving the quality of APIP is a strong commitment from the Head of Region for the creation of good and clean government to the fulfillment of the budget for APIP by 1% in accordance with the Regulatory applicable to improving the quality of APIP to provide technical guidance and education and training sustainable, adding facilities such as office operational vehicles and other supporting infrastructure.
PERLAKUAN AKUNTANSI ATAS KONSTRUKSI DALAM PENGERJAAN PADA LAPORAN KEUANGAN PEMERINTAH DAERAH PADA KABUPATEN MINAHASA
Authors: Siregar Maruli Harry , Saerang David P. E.
Published: October 2019

This study aimed to assess and provide feedback on the accounting treatment of Construction in Progress which is within the financial statements of Local Government. The analysis method used in this research is to use descriptive analysis method to describes the results of the analysis of the accounting treatment conducted by local government to account Construction in progress. Construction in progress are fixed assets that are in the process of development. The work includes the construction in the land, equipment and machinery, buildings and buildings, roads, irrigation and networks, and other fixed assets that the process of acquisition and / or construction requires a certain period of time and has not been completed. Listing of construction in progress in Minahasa regency government is done by making an adjustment to the journal reported assets unfinished for later recorded under construction in progress. In the process of recording still no records of advances in the development of an asset. There are some problems that can be encountered by the relevant local government recognition of a construction in progress. Recognition of construction in progress are important things that need to follow the guidelines in the Government Accounting Standards. Above special cases should be given special treatment and separate accounting policies in recognition of Construction in progress.
PENGARUH PENERAPAN e-SPT TERHADAP EFISIENSI PEMROSESAN DATA PERPAJAKAN (Survey Terhadap Pengusaha Kena Pajak pada KPP Pratama Kota Tomohon)
Authors: Mokolinug Debbie Deborah. S. , Budiarso Novi S.
Published: October 2019

Breakthroughs related to the application of Information Technology in taxation activity continues to be done in order to facilitate, improve and optimize the service to taxpayers. There are many factors that influence the success of applied information technology. It is associated with a recent study also analyzes the success of information technology established by the Directorate General of Taxation (DGT) is an e-SPT This study was conducted to verify the success of e-SPT system used by employers taxable. The purpose of this study was to determine the effect of practicality, ease of calculation, the ease of reporting and reliability of e-tax return on tax data processing efficiency. The analytical method used is multiple regression analysis. The results showed that the practicality and ease of calculation significantly affect the efficiency of data processing tax on taxable employers in Tomohon while reporting the ease and convenience of e-SPT does not significantly affect the efficiency of data processing tax on taxable employers in Tomohon
EVALUASI EFEKTIVITAS PENERAPAN SISTEM AKUNTANSI PENGELUARAN KAS ATAS UANG PERSEDIAAN (UP) PADA DINAS PERTANIAN DAN PETERNAKAN PROVINSI SULAWESI UTARA
Authors: Polii Betriana Frisly , Mawikere Lidia
Published: October 2019

The role of local governments that manage their own regional finance in an effort to optimize the revenue potential of each region in order to enhance the development of the area. This study aims to determine the application of the accounting system of cash expenditure on Money Supply (UP) in the Department of Agriculture and Animal Husbandry of North Sulawesi Province. The method used is descriptive qualitative. The results showed the implementation of the accounting system of cash expenditure on the money supply in the Department of Agriculture and Animal Husbandry of North Sulawesi province has been conducted in accordance with the theory of cashexpenditure accounting system as well as the existing rules. Expected training in accounting in order to process performance can be run as expected.
PENERAPAN PSAK NO. 30 TENTANG PERLAKUAN AKUNTANSI SEWA AKTIVA TETAP PADA PT. SINAR KARYA MEGA PERSADA
Authors: Pangkerego Revine Marni , Budiarso Novi
Published: October 2019

Companies in the course of its business relative to lease equipment to run its operations rather than having to buy new equipment with the aim of minimizing costs. For the PT. Sinar Karya MegaPersada engaged in construction business and has opted to rent some equipment fixed assets in the form of heavy equipment as additional business to earn more income. Often the records maintained by the company is not in accordance with PSAK No. 30 of the lease of fixed assets. The purpose of this study to determine the accounting treatment applied to the PT. Sinar Karya Mega Persada is already in line with PSAK No. 30. The method used is descriptive study. The results showed lease accounting treatment of fixed assets using operating leases where the end of the lease, the equipment remains the property of the lessor in this case PT. Sinar KaryaMega Persada. The Company has not fully follow accounting standards in accordance with PSAK NO. 30 on leases of fixed assets. Head of the company should consistently apply the lease accounting treatment of fixed assets in accordance with PSAK No. 30, to be more accurate financial reporting.
ANALISIS EFEKTIVITAS PEMUNGUTAN PAJAK PENJUALAN ATAS BARANG MEWAH TERHADAP PENERIMAAN PAJAK DI KPP PRATAMA MANADO
Authors: Sorongan Fenny Fega Stela , Kalangi Lintje , Tangkuman Steven
Published: October 2019

Along with economic development , information technology , social , political , realized that the implementation of the taxation system in Indonesia requires a provision and good manners. Sales Tax on Luxury Goods is a type of tax potential in the reception area is well to state. The object of this study was taken at the Tax Office Primary Manado , to determine the performance of the 2011-2014 effective or less effective. It can be in anlisa on performance Pratama Tax Service office Manado. The purpose of this study was to determine the effectiveness of the collection of Sales Tax on Luxury Goods on receipt. Data that has been processed and analyzed using qualitative descriptive analysis research method. The results of the study addressed that the payment procedure in terms of voting to taxpayer is right in accordance with the law. So level of performance Partama Manado Tax Office Effectively , there are even a few years of very effective . However, the performance should be increased for a given target is no change the decrease in one year, although its realization is achieved. That should have been the target increases each year as well as its realization. Thereby acchieving Performance KPP Pratama Manado can be said effective.
PENGARUH KEWAJIBAN KEPEMILIKAN NPWP,PEMERIKSAAN PADAJAN DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK (Studi Kasus pada KPP Pratama Bitung)
Authors: Simanungkalit Adelina , Poputra Agus T. , Runtu Treesje
Published: October 2019

This research aimed to analyze the influence of ownership obligations Taxpayer Identification Number, tax audit and tax collection on tax revenue. The respondents in this research were tax officer at Tax Office Bitung. Total of sample in this research are 30 person from 79 person of tax officer on Tax Office Bitung. The sampling method in this research used nonprobability sampling through purposive sampling technique. While the data processing method was used multiple regression analysis. The result showed that the obligation of ownership Taxpayer Identification Number and tax collection did not significantly affect tax revenues, while the variable of tax audit proved to have a significant positive effect on tax revenues.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENAGIHAN PAJAK SECARA AKTIF TERHADAP TUNGGAKAN PAJAK PADA KPP PRATAMA BITUNG
Authors: Budiman Handri Hanny , Tinangon Jantje J. , Alexander Stanley W.
Published: October 2019

Effective tax collection is an appropriate means to achieve the maximum tax revenue target. The goals of study is to determining the effectiveness and contribution of active tax billing actions which includes the warning leter, forced letter, and seizure letter to disbursement of tax arrears in Tax Office Pratama Bitung during 2013-2014. The type of research used in this study is a descriptive study with approach case study. Data collected through interviews and documentation. The results of the study indicate that the effectiveness of tax billing rate is still not effective and the contribution of active tax billing actions to disbursement of tax arrears is still lacking. The factors is a lack of public awareness, taxpayer compliance in paying his tax debt and less optimal active tax collection process
ANALISIS RELEVANT COST TERHADAP PENGAMBILAN KEPUTUSAN MENGGANTI ATAU MEMPERTAHANKAN AKTIVA TETAP (STUDI KASUS PADA CV. PYRAMID MULTI BLOCK MANADO)
Authors: Klaas Athalia Girly Debora , Poputra Agus T. , Pinatik Sherly
Published: October 2019

Many methods costs incurred to assist companies in making decisions. One of the so-called cost relevant cost. Relevant costs are future costs that differ among alternatives exist, and the costs that can be avoided. Relevant information depends on decisions made. Relevant cost can affect a company manager's decision to take the right decision. One of them is a decision to replace or maintain the assets owned by the company.The purpose of this study was to determine and analyze the application of the concept of relevant costs in the decision to replace or maintain the assets. This research was conducted at CV. PYRAMID MULTI BLOCK  is located at Jalan Yos Sudarso No. 116 Kairagi Weru, Manado. The company is an industrial company that produces paving stone / block. The object of this study is the fixed assets in the form of Multi Block machine SB-306 is the company's main production machine. The method used in this research is descriptive method is a method that collects, formulate and classify and interpret the data obtained by the analysis of quantitative data presented in the form of numbers that are relevant cost analysis of the revenue and costs incurred.The results showed that the role of the relevant cost analysis can assist management in the decision to replace or maintain the assets. By looking at the development of profit between the two alternatives to replace or maintain fixed assets such as machinery Multi Block SB - 306, it can be seen that it would be more profitable for the company to replace the old fixed assets such as machinery Multi Block SB - 306 with the new machine.
ANALISIS LAPORAN ARUS KAS SEBAGAI DASAR PENGUKURAN LIKUIDITAS PADA PERUSAHAAN “UNICARE” CABANG MANADO
Authors: Mogi Chintia Debby , Poputra Agus , Alexander Stanly W.
Published: October 2019

Cash flow statement is a summary of financial transactions related to cash, which depicts the historical changes in cash and cash equivalents classified into operating, investing their and funding during the period. Liquidity is an indicator of the kemampuam a company to pay all short-term financial obligations at maturity using liquid assets available. Therefore, cash flow greatly affect the measurement of liquidity, which in paying a short-term financial obligations indispensable good cash flow. Cash is the most dominant current assets in measuring the company's liquidity.
HUBUNGAN INFORMASI AKUNTANSI DAN FUNGSI MANAJEMEN (mini riset pada unit kerja BRI kota Manado)
Authors: Naukoko Princilvanno Andreas
Published: October 2019

This research aims to find out the relationship of accounting information with management functions in the work unit BRI at Manado city. Management functions which are analyzed in this research are planning, organizing, actuating, and controling. This research use correlation analysis to measure the relationship between accounting information with management functions. Research shows that there is a strong and significant relationship between accounting information and management function in the work unit BRI at Manado city. Between four management functions are analyzed, the functions of planning and control functions have the strongest links with the accounting information on the Manado city BRI working unit. Keywords : Accounting information, manajemen functions.
ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) DALAM PENYAJIAN LAPORAN KEUANGAN PADA KOPERASI PEGAWAI REPUBLIK INDONESIA (KPRI) GELORA PENDIDIKAN KOTA TOMOHON
Authors: Rolos Renaldy Fernando , Sondakh Jullie J , Lambey Robert
Published: October 2019

Financial report are a formal report of the financial activities of an entity including a cooperative and prepared as a responsibility of management to internal and eksternal parties. The existing Generally Accepted Accounting Standards are yet a diffifult to be implemented by a cooperative because the existing standards more devoted to a large entities and have a  public accountability . IAI has issued financial Accounting Standards of an entity without Public Accountability or know as SAK ETAP. SAK ETAP is intended to accommodate needs of an entity, wich significantly does not have any accountability, to operate as such Small and Medium Enteprises (SMEs) and a cooperative. This research is aimed to evaluate SAK ETAP implementing in Financial statement of KPRI “Gelora Pendidikan” Kota Tomohon. KPRI “Gelora Pendidikan” Kota Tomohon is a cooperative in savings and loans bussiness. Research method are descriptive comparative by comparing primary and secondary data. It is found that a cooperation’s financial report as of 2015 not yet complied with SAK ETAP priciples and a few report have not presented like Cash flow statement and Statement of changes in equity. It is cause by limitied of accounting skills gained by its human resources.Keywords :SAK ETAP, Finacial Statement.
ANALISIS PERBANDINGAN POTENSI PENERIMAAN DAN EFEKTIFITAS PAJAK PENERANGAN JALAN KABUPATEN MINAHASA SELATAN DAN KABUPATEN MINAHASA TENGGARA
Authors: Ibrahim Driyana , Sondakh Jullie J , Wangkar Anneke
Published: October 2019

In an effort to improve the implementation of development and service to the community as well as increased economic growth in the region, the one source of regional revenue from tax sector in particular, is the street lighting tax. In accordance with Law No. 28 of 2009 Article 1 number 28, street lighting tax (RPM) is a tax on the use of electricity, either generated themselves or obtained from other sources. The purpose of this study was to determine the level comparison of the revenue potential and effectiveness of street lighting tax in South Minahasa District and Southeast Minahasa Regency 2011-2015. This research was conducted in South Minahasa District DPPKAD and DISPENDA Southeast Minahasa Regency. The analytical method used was descriptive qualitative method. Based on the results of this study concluded that there are differences in the potential of street lighting tax receipts between the South Minahasa District and Southeast Minahasa Regency in the years 2011-2015, but there was no difference in the effectiveness of street lighting tax receipts between the South Minahasa District and Southeast Minahasa Regency 2011-2015. Street lighting tax revenue as one of the biggest areas in the South Minahasa District and Southeast Minahasa Regency is expected to be a mobilizer of local taxes in the regencies of them. Keywords: street lighting tax, potential, effectiveness.
PERANAN JOB ORDER COSTING METHOD DALAM MENENTUKAN HARGA POKOK PRODUKSI (STUDI KASUS PADA CV. TRINITY MANADO)
Authors: Runtu Jessica Graziella Whitney , Poputra Agus , Tirayoh Victorina
Published: October 2019

Job order costing is a system that collects product costing and charge to a specific job. Job order costing system is used for companies that produce a veriety of products during certain periods and costs are calculated individually for each job. This study aimed to analyze use job order costing method in determining the production cost on a CV. Trinity Manado. Methods of data analysis used this research is descriptive qualitative research method, where the study was conducted by collecting data and analyze the collected data and provide information. Authors collected data using techniques of documentation and interviews. Based on the research, imposition the factory overhead costs that do CV. Trinity is not quite right. CV. Trinity only imposes an element of overhead costs such as the costs of helper only while electricity costs are not included in the factory overhead cost. Key Word: job order costing, the production cost, factory overhead cost
ANALISIS PENYETORAN, PELAPORAN, DAN PENCATATAN PPH FINAL PASAL 4 AYAT (2) ATAS BUNGA DEPOSITO DAN TABUNGAN NASABAH PADA BPR PRISMA DANA CABANG AMURANG
Authors: Muhea Marchella Tiara , Tinangon Jantje J. , Elim Inggriani
Published: October 2019

The income tax is the largest source of income in taxes. The income tax is a tax impossed on the income received by the taxpayer in the tax year. One type of income tax is the Final Income Tax  Article 4 Paragraph 2 on interest deposit and customer’s savings. The purpose of this research was to determine the suitability of depositing, reporting, and recordkeeping Final Income Tax Article 4 (2) on interest  deposits and savings at BPR Prisma Dana, branch Amurang  with tax regulations. The method used in this research is descriptive analysis. The results of this study indicates that  BPR Prisma Dana, branch Amurang already done the tax obligation in cutting, depositing, and report final income tax article 4 paragraph 2 on deposit and saving account, but there is a delay in depositing and reporting taxation. Instead, the payment and reporting can be done on time, so as not to incur administrative fines. Keywords: payment, reporting, interest on deposits, savings
ANALISIS KINERJA KEUANGAN DALAM PENGELOLAAN APBD PADA DINAS PENGELOLA KEUANGAN, PENDAPATAN DAN ASET (DPKPA) KABUPATEN MINAHASA SELATAN
Authors: Mandagi Novita , Tinangon Jantje J. , Warongan Jessy D.L
Published: October 2019

The ability of a region to carry out regional autonomy as measured by financial performance area. The size of the financial performance of one of them is financial management is reflected in the Regional Budget (APBD). This study aimed to analyze the financial performance in the management of budget revenues and expenditures at the Department of Financial Management, Revenue and Assets (DPKPA). In this study the methods of analysis used is descriptive analysis. Data analysis was performed by using financial ratio analysis area and the results are described / portrayed on how the analysis of the financial performance in the management of budget revenues and expenditures at the Department of Financial Management, Revenue and Assets of 2011-2014. The results showed that the ratio of independence included in the category of low, the ratio of the degree of decentralization included in the category of low, level of local financial activities included in the category of low, effective ratio shows the financial performance increased, and the level of efficiency is categorized still less efficient. South Minahasa District Government should optimize regional revenue collection and also perform priorities in budgetary spending in the area. Keywords : financial performance, budget revenue and expenditure, financial management
EFEKTIFITAS PENERAPAN PENGENDALIAN INTERN (INTERNAL CONTROL) TERHADAP PENGUKURAN KINERJA DINAS PENDAPATAN DAERAH KABUPATEN MINAHASA TENGGARA PROVINSI SULAWESI UTARA
Authors: Patik Pancisto , Tinangon Jantje , Tirayoh Victorina Z.
Published: October 2019

The system of internal control is a process that is integral to the actions and activities carried out on an ongoing basis by management and all employees to provide reasonable assurance on the achievement of organizational goals through effective and efficient, the reliability of financial statements, safeguarding state assets, and compliance with laws -invitation. The purpose of this study was to determine the effectiveness of the implementation of internal control of the performance of the Department of Revenue Southeast Minahasa Regency. This research method is descriptive research. Based on the results of research and discussion can be seen that the Internal Control System (Internal Control) on the performance of the Department of Revenue Southeast Minahasa Regency North Sulawesi province has been run "effective" because it was done separation of duties and responsibilities are clear, the forms that were used in the reception area already contains information that is reliable, and the achievement of revenue targets revenue in 2015 has been effective, while the main tasks in the organization are based on Government Regulation No. 60 of 2008 concerning the Government Internal Control System (SPIP) is adequate. Keyword: PAD Admission Control Procedures and Control Organization Department of Revenue Southeast Minahasa Regency.
ANALISIS PERBANDINGAN PERLAKUAN AKUNTANSI TERHADAP ASET BIOLOGIS DAN NON BIOLOGIS (Studi Kasus pada CV. Fatherland Farm Tondano)
Authors: Putra Abram Ventura Wardana , Pangemanan Sifrid S. , Wokas Heince R. N.
Published: October 2019

The accounting treatment for biological assets in Indonesia does not have mutual standards so, many agribusiness companies reported their biological assets just like the standards that used to report the non-biological assets. Characteristics of different biological assets can cause mistakes in recording if we use the same standards with non-biological assets. This study aimed to comparing the accounting treatment made by the company between two types of assets that owned by the company. The result of this research found that accounting treatment between the two types of asset does not have significant differences. The differences in the accounting treatment of these assets only in the measurement of assets and discontinuation. Companies measure the value of both types of assets in accordance with the acquisition price. But the company did not recognize the depreciation of their biological assets. At the time of biological assets termination, the company immediately reclassified the biological assets to the inventories that available to sale, while for non-biological assets, there are two types of termination that is for resale and stored as damaged goods. Considering to the characteristics of the biological assets, company should establish fair value in the measurement of biological assets. Keywords: Biological Assets, fixed assets.
EFEKTIVITAS KINERJA JURUSITA PAJAK DALAM MELAKUKAN PENAGIHAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA MANADO DAN KANTOR PELAYANAN PAJAK PRATAMA BITUNG
Authors: Afrilia Megi , Sondakh Jullie J. , Lambey Robert
Published: October 2019

In the effort of securing national revenue the work of Tax Bailiff is needed, for if everything is delegated to the Tax Payer, then the achievement of targets could not be guaranted. When making tax collection, performance of Tax Bailiff are affected by various things: limited numbers of Tax Bailiff, unkown address of the Tax Payers or Tax Guarantors, and more. The purpose of this study is to determine the level of performance evectiveness of the Tax Bailiff when making tax collection at Manado Tax Office and Bitung Tax Office. The research needs quantitative data, uses primary data, and uses descriptive analysis research method.The result indicates the level of performance evectiveness of Tax Bailiff by the year of 2014 at Manado Tax Office are 56,82% (non-efective), while Bitung Tax Office are 47,83% (non-evective). The level of performance evectiveness of Tax Bailiff by the year of 2015 at Manado Tax Office are 51,37% (non-evective), while Bitung Tax Office are 63,52% (less-evective). Keywords: Tax Collecting, Tax Bailiff, Tax Due.
EVALUASI PENATAUSAHAAN, PENYUSUNAN, DAN PENYAMPAIAN LAPORAN PERTANGGUNGJAWABAN BENDAHARA PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN MALUKU TENGGARA BARAT
Authors: Lewedalu Grace G , Kalangi Lintje , Warongan Jessy D. L.
Published: October 2019

The activities of the financial administration has an interest in controlling the implementation of the budget and expenditure, given their authorization has been granted by the determination to the local regulations and approval by the competent authority. It is closely linked with the principal task of Treasurer in trust by the employer to manage, store and account for its report in accordance with applicable regulations. Minister of the Interior issued a regulation that Minister Regulation number 55 of 2008 on Procedures for Administration and Treasurer Accountability Report Preparation and Transmission. This rule also applies to the Treasurer on the Financial Management Board and Assets West Southeast Maluku District. The research objective was to evaluate the accountability report of the treasurer is in conformity with applicable regulations. Data analysis method used is the method of descriptive data analysis, by analyzing, managing and comparing the data with that obtained both qualitative and quantitative in its application research results illustrate the particular Agency Financial Management and Asset West Southeast Maluku District has shown good performance and according to the rules regulation No. 55 of 2008. Head of BPKAD as PPKD, BUD, PA, should do even more stringent supervision so that the accountability reports are included in BPKAD can be run in accordance with applicable regulations. Keywords: Administration, Formulation, Submission, Accountability Report, treasurer
ANALISIS PENERAPAN PSAP NO. 07 TENTANG AKUNTANSI ASET TETAP PADA BALAI PENYANTUNAN LANJUT USIA “SENJA CERAH”
Authors: Kumesan Novita Melina , Kalangi Lintje , Lambey Robert
Published: October 2019

Statement of Government Accounting Standards (PSAP) 07 is the standard for the accounting of fixed assets include the recognition, the determination of the carrying value, the accounting treatment of the revaluation and impairment of the carrying (carrying value) of fixed assets. Fixed assets have a very important role and should be managed well in order to produce reliable information in the financial statements. This study aims to determine the suitability of adoption of a PSAP 07 on fixed asset accounting in the Balai Penyantunan Lanjut Usia (BPLU) “Senja Cerah”. The data used is the statement of financial position, the card inventory items, journal transactions, and notes to the financial statements. The method used is descriptive analysis method. The results showed BPLU “Senja Cerah” in the application of accounting of fixed assets, namely the classification, recognition, measurement / assessment, expenses after the acquisition, termination and release, as well as the disclosure is in accordance with the PSAP 07, but BPLU “Senja Cerah” does not record depreciation of fixed assets owned so the treatment of depreciation of fixed assets is not in accordance with the PSAP 07. BPLU “Senja Cerah” are expected to do so that the carrying value of depreciation of fixed assets truth. Keywords :PSAP 07, Fixed Assets
EVALUASI PROSEDUR PEMUNGUTAN CUKAI MINUMAN BERALKOHOL BUATAN DALAM NEGERI PADA KANTOR PENGAWASAN DAN PELAYANAN BEA DAN CUKAI TIPE MADYA PABEAN C KENDARI
Authors: Kapantouw Jenni Febriyanti , Elim Inggriani , Mawikere Lidia
Published: October 2019

Excise levies is one component of state revenues that have specific characteristics and different from other tax levies, one type of goods subject to excise that need to be monitored and controlled production and circulation ie excise beverages containing ethyl alcohol, or also known as non-alcoholic beverages. The purpose of this study is to evaluate the tax collection procedure alcoholic beverages domestically. This type of research is qualitative descriptive study to give a clear picture of the issues examined. The results obtained that the procedures for collecting excise alcoholic beverages domestically in KPPBC TMP C Kendari indeed in accordance with Law No. 39 of 2007 concerning amendments to the Law No. 11 Year 1995 on Customs, but there are some provisions excise alcoholic beverages artificial in the country that need to be refined in the regulations by the Director General of Customs and Excise KPPBC TMP C Kendari. TMP C Kendari KPPBC should more thoroughly in the collection of the alcoholic beverage excise, so hope that KPPBC Kendari TMP C is more active in activities such as dissemination to entrepreneurs factory.Keywords: Evaluation Procedures, Collection of Customs
ANALISIS KONTRIBUSI PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN RAJA AMPAT TAHUN 2010 – 2014
Authors: Isir Trivosa , Ilat Ventje , Mawikere Lidia
Published: October 2019

Local generated revenue is one indicators a successfully on local financials independence in financing governments activiy, because of it regency of King Ampat tried to explore financial resources by local tax and local charges exist to maximize general income. The study aims to determine the extent of the contribution of local taxes and local charges to the local generrated income. The methods used in this research is qualitative diskriptif by explaining the contribusions and the average contribution of each component of local tax and local charge as well as the total contributions of local tax and local charge periode 2010-2014 are presented in table as well as its descriptions. Results from this study indicate that the contribution of local tax and local charge to the local generated income in the regency of King Ampat during the periode of 2010-2014 are fluctuated. The biggest contributios of local tax is occurred in 2014 and the lowest contribution occurred in 2013. While the contribution of the largest in the levies was occurred in 2010 and the lowest contribution occurred in in the year 2013. Keywords :Analysis Contribution, Local Tax, Local Retribution, Local Revenue
ANALISIS PENERAPAN ALOKASI DANA DESA (ADD) DALAM UPAYA MENINGKATKAN PEMBANGUNAN DESA (Studi Kasus Pada Desa Suwaan, Kecamatan Kalawat, Kabupaten Minahasa Utara)
Authors: Ruru Novianti , Kalangi Lintje , Budiarso Novi S.
Published: October 2019

The ADD (Alokasi Dana Desa) program is one of the part from APBD (Anggaran Pendapatan dan Belanja Daerah) that allocated to fulfill the needs, role of the government, and to support the village development. ADD program is one of the sources of income that can be related to support the village development in order to improve the welfare of the villagers. This study aims to find out the implementation of the ADD program in efforts to increase the rural growth. This study is qualitative research. The result shows that the village government has been properly applying the standard of the ADD program based on North Minahasa regulation No. 22, 2016. Keywords : ADD program, implementation of ADD, rural development
EVALUASI PERLAKUAN PERSEDIAAN BARANG DAGANGAN PADA PT. PERTANI (PERSERO) CABANG SULAWESI UTARA
Authors: Gerungan Dei Gustiani , Pangemanan Sifrid S. , Pusung Rudy J.
Published: October 2019

PT. Pertani (Persero) Branch of North Sulawesi is a trading company operating in agriculture sector. Inventory has an important role to maintain the company’s operational stability and determine the company’s level of profit. The main problem in accounting of inventory the inconsistency with PSAK no.14.The purpose of this study is to analysis the consistency between the disclosure of inventory with PSAK no.14. Data was collected by interview, documentation, and initial observation prior research. This study is a qualitative descriptive research. Result show that the company has mostly closure its inventories in accordance with PSAK no.14.Keywords: inventory accounting, psak no.14
ANALISIS SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL PERSEDIAAN BARANG PADA TOKO CAMPLADEAN MANADO
Authors: Otinur Faujan , Pangemanan Sifrid S. , Warongan Jessy
Published: October 2019

The accounting information system and the system of Internal control is a component that collect, classify, process, analyze and combine the relevant financial information for decision making the outside parties (suc as Government, community, investors, and creditors) parties in (especially management). Campladean Manado is a merchant selling sports equipment with various brands and types of goods so that it has a stockpile of goods quite a lot. This research aims to analyze accounting information systems inventory and enacted on Campaldean Manado. This research uses descriptive research method. Research results showed the accounting information system on Campladean Manado are still using manual systems of internal control systems but very helping and supporting accounting information systems in Manado in Campladean minimize the occurrence of errors in system of inventory items.Keywords: Accounting information systems, Interalcontrol systems supplies.
EVALUASI PENERAPAN GOOD CORPORATE GOVERNANCE PADA PT. BNI TBK KANTOR CABANG PEMBANTU UNSRAT
Authors: Frans Jennifer Juliana , Karamoy Herman , Tirayoh Victorina Z.
Published: October 2019

Implementation of Good Corporate Governance in the banking industry requires its own attention because the character of the banking industry is different from the industry in general. Good Corporate Governance is a bank governance that applies the principles of Transparency, Accountability, Responsibility, Independency, Fairness. The purpose of this study is to evaluate the application of the principles of Good Corporate Governance at PT. BNI Tbk kcp unsrat. The object of this research is PT BNI Tbk Kcp Unsrat. This research uses descriptive research design. The type of data used is qualitative data. Sources of data used are primary and secondary data. The research results show that with the implementation of the principles of Good Corporate Governance Bank BNI has applied the principle of openness well. The clarity of responsibility for the execution of functions and tasks is appropriate. Corporate responsibility is carried out in the presence of corporate social responsibility or CSR in the form of charitable activities. The Bank is managed independently in accordance with what has been implemented by BNI. Bank BNI Tbk has provided fair and equitable treatment.Keywords : Transparancy, Accountability, Responsibility, Independence, Fairness
ANALISIS PERHITUNGAN PPH PASAL 21 TERHADAP PEGAWAI TETAP ATAS BERLAKUNYA PMK RI NO: 101/PMK.010/2016 TENTANG PTKP STUDI KASUS PADA PT. BANK SULUTGO CABANG TAHUNA
Authors: Pangandaheng Vinry Y , Elim Inggriani , Wokas Heince R. N.
Published: October 2019

Tax is a compulsory contribution to a country that is indebted by an individual or a coercive body under the Act, without obtaining direct remuneration and being used for the purposes of the state to the greatest possible prosperity of the people. This study aims to find out and analyze the calculation of income tax (PPh) article 21 on permanent employees on the enactment of new regulations PMK No: 101 / PMK.010 / 2016 in the interest of tax payments efficiently in PT. Bank SulutGo Tahuna Branch. This research uses descriptive method with qualitative approach. Based on the results of research, it is concluded that the calculation and reporting of Article 21 Income Tax at PT. Bank SulutGo Branch Tahuna has been in accordance with the Law No. 36 of 2008 and the procedures set forth in the Tax Regulations applicable in Indonesia, and PT. Bank SulutGo Branch Tahuna has done the calculation of PTKP in accordance with Regulation of the Minister of Finance of the Republic of Indonesia No: 101 / PMK.010 / 2016.Key Words : Calculation, Income Tax Article 21, PMK No: 101 / PMK.010 / 2016
ANALISIS PENGELOLAAN BARANG MILIK DAERAH di KABUPATEN MINAHASA UTARA (Studi Kasus Pada Badan Keuangan Kabupaten Minahasa Utara)
Authors: Kalangi Conda Liesye Yolinita Dita , Kalangi Lintje , Warongan Jessy D.L
Published: October 2019

Management of Regional Property is one of the important indicators in the preparation of financial statements, thus affecting the quality of Local Government Financial Report (LKPD). This study aims to determine the suitability of the management of Regional Property at the Finance Agency of North Minahasa District with the Regulation of the Minister of Home Affairs No. 17 of 2007. This study, the authors use the type of qualitative data from primary and secondary sources. Primary data is taken from place, which is done through obsevarsi and interview. And secondary data, data obtained from the documentation. From the research result shows that the Management of Regional Property in North Minahasa Regency in Budget Year 2015, has been in accordance with the Minister of Home Affairs Regulation No. 17 of 2007, and now has been referring to the Minister of Home Affairs Regulation No. 19 of 2016.Key words : Management of Regional Property.
ANALISIS PENERAPAN PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 TERHADAP PERTUMBUHAN JUMLAH WAJIB PAJAK DAN PENERIMAAN PPH PASAL 4 AYAT (2)
Authors: Dunggio Jelly Anggraeni , Elim Inggriani , Mawikere Lidia
Published: October 2019

The Government through the Directorate General of Taxation has stipulated Government Regulation (PP) Number 46 Year 2013 concerning Tax on MSMEs. In helping small and medium economic activities, the government provides tax services for the UMKM Taxpayers with a 1% tax rate charged on the gross sales cycle of up to Rp 4.8 billion per year. This study aims to explain the growth of the number of taxpayers, before and after the application of PP. No. 46 Year 2013, also aims to explain the acceptance of Income Tax Article 4 Paragraph (2) in the working area of KPP. Pratama Luwuk. This research uses descriptive qualitative analysis method. The results of this study indicate that after the application of PP. No. 46 Year 2013 has decreased the growth of taxpayers by -2.43%, while the average income tax Article 4 Paragraph (2) from PPh UMKM for forty-two months since the implementation of PP. No. 46 Year 2013 is 2.58% with Very Less criteria. In the future, the government especially KPP Pratama Luwuk must be more active and keen in exploring the potential of tax revenue and maintain performance in managing tax revenue, and to evaluate the implementation of PP.No. 46/2013 as the next policy review.Keywords: Government regulation No.46 of 2013, income tax, receipt.