bluuebunny/crossref_metadata_2025 huggingface dataset:
ANALISIS PERLAKUAN AKUNTANSI TERHADAP RESTRUKTURISASI KREDIT BERMASALAH PADA PT. BANK RAKYAT INDONESIA (PERSERO) TBK CABANG MANADO
Authors: Brigita Waworuntu Gicella , Ilat Ventje , Rondonuwu Sintje
Published: October 2019

Many creditors have difficulty in returning the bank. Therefore, it is necessary to restructure non-performing loans to minimize outstanding loans. Credit restructuring is an effort used by banks in credit business activities to enable the debtor to fulfill its obligations. Similarly, the Commercial Bank in North Sulawesi, namely PT. Bank Rakyat Indonesia (Persero) Tbk branch Manado  which is one of the main activities to provide credit to customers. The largest revenue in PT. Bank Rakyat Indonesia (Persero) Tbk branch Manado comes from loan interest to debtor. From the results of the study, there are still arrears that have congestion. However, PT. Bank Rakyat Indonesia (Persero) Tbk branch Manado has been conducting a restructuring of non-performing loans. This study was conducted with the aim to know and analyze the accounting treatment that is, recognition, measurement, and disclosure to the restructuring of problem loans at PT. Bank Rakyat Indonesia (Persero) Tbk branch Manado. The using methods of the observation is qualitative analysis methods. The results showed that PT. Bank Rakyat Indonesia (Persero) Tbk branch Manado has implemented the appropriate restructuring procedures in accordance with the applicable regulations.  Keywords: Restructuring, problem loans
PENGUJIAN TEORI PECKING ORDER ATAS STRUKTUR MODAL (STUDI PADA ENTITAS TERBUKA DI INDONESIA)
Authors: Pontoh Winston
Published: October 2019

Insufficient working capital for investment activities is a condition which make shareholders and other firm insiders commonly consider to determine additional source of funds. The decision of shareholders and other firm insiders in determining the source of funds for investment activities shall determine the form of firm capital structure. This study uses 236 listed firms in Indonesia Stock Exchange as the sample and take their financial information in period of 2010 to 2015 as data. In term of hypothesis testing, this study conducts path analysis at significance rate of 5%. Result of analysis shows that capital structures for public firms in Indonesia are tend to apply the model of pecking order theory. Empirically, public firms in Indonesia tend to decrease their usage for long term debt in circumstance if they are facing certain business risk. The study also shows that, profitability is not the main factor in determining firm capital structure in Indonesia.Keywords : pecking order, capital structure, business risk, profitability, fixed assets
EVALUASI PROSEDUR PEMUNGUTAN DAN PENERAPAN AKUNTANSI PAJAK HOTEL PADA BIG FISH HOTEL MANADO
Authors: Rotinsulu Glenn , Sabijono Harijanto , Walandouw Stanley Kho
Published: October 2019

In increasing the number of members in tax revenue, the government is always trying to find objects of taxes that can contribute to the achievement of tax revenue. Hotel tax is one part of local taxes that have the potential to continue to grow along with support issues such as services, development and tourism in regional development policies. This study aims to evaluate the procedure of collection and application of hotel tax accounting conducted at Big Fish Hotel Manado. The type of research used in this study is descriptive qualitative research. The results of this study indicate that the implementation of hotel tax collection procedure at Big Fish Hotel Manado is in accordance with Manado City Local Regulation Number 2 Year 2011 on Regional Tax and for hotel tax accounting record has been in accordance with Statement of Financial Accounting Standards (PSAK) No. 23 on Revenue.Keywords : hotel tax collection, hotel tax accounting, local tax, PSAK No. 23
EVALUASI PENERAPAN PPH PASAL 22 ATAS PEMBELIAN BARANG YANG DIBIAYAI DENGAN APBN DI PENGADILAN TATA USAHA NEGARA MANADO
Authors: Mapanawang Maria Angelitha , Sondakh Jullie , Pusung Rudy
Published: October 2019

Each country has several sources of tax revenue, non-tax revenues and grants. From these sources of income, the tax becomes one. This research is intended to find out and apply whether Article 22 Income Tax on the purchase of goods financed by APBN in Manado State Administrative Court has been implemented in accordance with the established rules, namely Regulation of the Minister of Finance of the Republic of Indonesia Number 107/PMK.010/2015 and PMK 242/PMK.03/2014. Period of data taken is 2016. Type of research used is descriptive which will discuss about the implemeniation of Article 22 Income Tax on the purchase of goods financed by the State Budget at the State Administrative Court of Manado. The type of data used is qualitative data proof SSP PPh Article 22. The results of this study indicate Calculation, Payment, and Reporting on the procurement of goods financed by the state budget at the State Administrative Court of Manado not in accordance with the rules it stipulates from the application of Manado State Administrative Court Record has been in accordance with existing regulations.Keywords : calculation, registration, payment, reporting, article 22 income tax
ANALISIS POTENSI DAN EFEKTIVITAS PENERIMAAN PAJAK RESTORAN DI KOTA TOMOHON
Authors: Makalew Maria Debora , Nangoi Grace B. , Lambey Robert
Published: October 2019

Restaurant tax is one of the solutions to increase local revenues, since one of the region’s largest indigenous revenues is contributed by taxes in the City of Tomohon. The purpose of this research is to know the potential and effectiveness of restaurant tax in Tomohon City. The result showed that the realization of restaurant tax obtained exceeds the target of restaurant tax that has been set but the target tax restaurant has a very far difference from the potential tax restaurant. This is evidenced by the calculation of the difference between the target of restaurant tax receipts to the potential of restaurant tax revenues. The level of tax effectiveness of Tomohon City restaurant is fiscal year 2013-2016 is considered “very effective”. It can be seen from the realization of tax revenue every year that exceeds the target of tax revenue. The result of the research can be concluded that, the tax revenue of restaurants in Tomohon City has been very effective but it does not reflect the actual potential, therefor the Regional Finance Agency of Tomohon should optimize the income of restaurant tax in order to increase the local revenue.Keywords : Restaurant Tax, Admission Potential, Effectiveness
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA)
Authors: Liwe Alther Gabriel , Manossoh Hendrik , Mawikere Lidia M.
Published: October 2019

Audit delay is the length of time from a company’s fiscal year end to the date of the auditor’s report. This research aims to determine the effect of firm size, profitability, and solvability on audit delay in property and real estate company which are listed on the Indonesia Stock Exchange (IDX) period 2012-2016. The samples consist of 38 property and real estates company. The data analysis technique used was multiple linear regression analysis. The results showed that partial firm size does not have any significant effect on audit delay, profitability have significant effect on audit delay, and solvability does not have any significant effect on audit delay, while simultaneously firm size, profitability, and solvability have significant effect on audit delay.Keywords: Audit Delay, Firm Size, Profitability, Solvability
ANALISIS EFEKTIVITAS PELUNASAN HUTANG PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA BITUNG
Authors: Tania Beauty Theresia , Karamoy Herman , Rondonuwu Sintje
Published: October 2019

Tax liability represents accrued taxes including administrative sanctions in the form of interest, penalty or increment stipulated in tax assessment letters or similar letters under the provisions of the transitional tax laws. Implementation of tax liability in Bitung City is caused by external factors of taxpayers and internal factors of the fiskus (Tax Officers). This study aims to determine the effectiveness of tax repayment in KPP Pratama Bitung. The method of analysis used in this research is descriptive qualitative by using ratio of effectiveness ratio. The results of the researchand analysis show that the repayment of tax debt in KPP Pratama Bitung can be seen from the year 2013, 2014, 2015 the realization of the tax debt repayment did not reach the target and ini 2016, 2017 the realization of the debt repayment past the expected target. Based on the results of the analysis, the repayment of tax debt in KPP Pratama Bitung in 2013 is quite effetive, 2014 and 2015 ineffective, 2016 and 2017 are very effective..Keywords: Effectiveness, Tax Payable
IMPLEMENTASI PROSES PEMUNGUTAN DAN KONTRIBUSI PENERIMAAN PAJAK AIR TANAH DI KABUPATEN MINAHASA SELATAN
Authors: Rorimpandey Gabriela G. , Kalangi Lintje , Lambey Robert
Published: October 2019

This research aims to know and describe the implementation of groundwater tax collection process, obstacles and efforts made to determine these obstacles and calculate the amount of groundwater tax contribution in South Minahasa District conducted by the Regional Tax and Retribution Agency of South Minahasa Regency. This research is descriptive approach. The focus of this research is the application of the groundwater tax collection process, the obstacles and efforts undertaken to find out these barriers and the large contribution of ground water taxes. Based on the results of the research, the implementation of groundwater tax collection process in South Minahasa Regency has been conducted in accordance with the Law Number 28 Year 2009. However, the process of collecting ground water tax has not been done thoroughly in accordance with the provisions of the law. The obstacles are the people's unconsciousness over the ground water tax obligations, the arrears, the water meter has not been applied as a whole, and the business ambiguity inherent in the household. Efforts taken to overcome obstacles are socialization and a direct approach to the community, billing in the current month, installation of water meters and raising ground water prices. The contribution of groundwater taxes in the fiscal year 2014-2016 has increased, although for its contribution to local revenue slightly.Keyword: Ground Water Tax, Tax Collecting, Regional Tax, Contributions
PENGARUH SKEPTISME PROFESIONAL DAN PENGALAMAN AUDITOR TERHADAP KEMAMPUAN AUDITOR EKSTERNAL DALAM MENDETEKSI KECURANGAN (SURVEI PADA AUDITOR BPK RI PERWAKILAN SULAWESI UTARA)
Authors: Mokoagouw Monica , Kalangi Lintje , Gerungai Natalia
Published: October 2019

External auditor is an independent and competent person who can examine financial statements and be responsible for the opinions given. This research aims to examine the effect of professional skepticism and auditor’s experience on fraud detection ability of external auditor. The sample in this research are all auditors who work in Badan Pemeriksa Keuangan (BPK) Republik Indonesia (The Indonesia’s Supreme Audit Institution) Reprensentative of North Sulawesi Province. The data of this research is using primary data. The data was collected  by distributing  questionnaires directly to auditors of BPK RI Representative of North Sulawesi Province. This research is using the multiple linear regression analsys with SPSS 23.  The result indicate that: 1) Professional Skepticism has positive effect towards Fraud Detection Ability of External Auditor. 2) Auditor’s Experience has positive effect towards Fraud Detection Ability of External Auditor. 3) Professional Skepticism and Auditor’s Experience simultaneously have positive effect towards Fraud Detection Ability of External Auditor. Keywords: Professional Skepticism, Auditor’s experience, Fraud Detection Ability of External Auditor
ANALISIS POTENSI DAN EFEKTIVITAS PENERIMAAN PAJAK REKLAME DI KOTA MANADO
Authors: Sarundayang Markus Stenny , Karamoy Herman , Lambey Robert
Published: October 2019

Advertisement tax is a tax on the conduct of advertisements. Advertising is an object, tools, or media of varying shapes and styles used for the introduction, advocating and praising goods, services or persons or to draw public attention, placed or seen, read and or heard from a place by the public. This research aimed to know find out the magnitude of potential tax advertisement in Manado city and to know the effectiveness of advertisement tax revenue as a source of PAD Manado City. Research uses quantitative descriptive method that is analyzing the target data and the realization of acceptance of advertisement tax year 2012-2016 using the ratio of effectiveness and analysis of historical data. From the results of research indicate that the effectiveness level of advertisement tax of year 2010-2014 got category "less effective", and year 2015-2016 “very effective” Based on the calculation of historical data, the potential acceptance of Advertisement Tax of Manado City in 2017 is Rp. 11.010.071.843,-.Keywords: Advertisement Tax, Local Revenue, Potential, Effectiveness
ANALISIS EFEKTIVITAS DAN KONTRIBUSI BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) TERHADAP PENDAPATAN ASLI DAERAH (PAD) PADA BADAN PENGELOLAAN PAJAK DAN RETRIBUSI DAERAH KOTA MANADO
Authors: Mandagi Junisa , Sabijono Harijanto , Walandouw Stanley Kho
Published: October 2019

The land and building title transfer duty is one of the regional tax that has large contribution as the receiver of the original local government revenue.One measure of the ability of regions to exploit the income is how much the local tax sector contributes to local revenues, especially local revenues that can later be used as a source of funds / expenses to meet the needs of local spending concerned. The purpose of this research is to know the affectiveness and the contribution of the land and building title transfer duty in manado city. The method that is used in this research is descriptive with using qualitative approach. Based on the result of this research, it shows that the effectiveness of the land and building title transfer duty in 2014-2017 is rated  quite effective, while in 2016 it was decreasing in the percentage, on the other hand, the contribuction of the land and building title transfer duty in original local government revenue was unstable from year to year. Keywords: Effectiveness, Contribution, Land and Building Title Transfer Duty, Original Local Government Revenue.
ANALISIS PERLAKUAN AKUNTANSI DAN PELAPORAN HIBAH PADA KANTOR WILAYAH KEMENTERIAN AGAMA PROVINSI SULAWESI UTARA
Authors: Abdul Sri Devi , Alexander Stanly , Gamaliel Hendrik
Published: October 2019

A grant is a form of assistance that does not have to be returned and does not bind a given party to a specific commitment. The provision of money, goods or services must be viewed long-term impact and should still pay attention to the independence of the nation and the independence of the government. Governments may also provide grants to governments of other countries, international organizations, local governments, enterprises, institutions or communities for the purpose of humanitarian solidarity, welfare improvement and other economic and social objectives. Grant giving must be done by taking into account aspects of needs, and justice. This study aims to determine the accounting treatment of grants and grant reporting at the Regional Office of the Ministry of Religious Affairs of North Sulawesi Province The research method used in this thesis research is descriptive method whose purpose each data collected analyzed then drawn a conclusion and type of research used is qualitative descriptive. The results obtained that the accounting treatment of grants at the Regional Office of the Ministry of Religious Affairs of North Sulawesi Province has been accrual based and reporting is in accordance with Governmental Accounting Standards Technical Bulletin number 13 which regulates the accounting and reporting of Ministries / Institutions.Keywords: Analysis, Accounting Treatment, Grants
EVALUASI PENYAJIAN DAN PENGUNGKAPAN ASET TETAP BERDASARKAN PSAK NO. 16 PADA PT. AKAM
Authors: Hukom Hosianita Fiandani , Morasa Jenny , Pangerapan Sonny
Published: October 2019

A prime company entity can be seen through the company’s financial statement that is based on Financial Accounting Standards as a guidance in producing the financial statement. Fixed assets is a supporting element which has a quite large value and an important position in a company, therefore the information about the asset should comply with the prevailing standards. The aim of this research is to find out whether the presentment and disclosure of regular assets at PT. AKAM are in conformity with the Statement of Financial Accounting Standards (SFAS) No. 16 concerning property and equipment. The writer uses descriptive method, and the data collection was through interview, observation, and documentation. PT. AKAM is a company entity that engaged in construction service. According to the research result, it can be concluded that the presentment and disclosure of company fixed assets have led to Statement of Financial Accounting Standards (SFAS) No.16.  Keywords : Presentment, Disclosure, Fixed Asset, SFAS 16.
EVALUASI PERLAKUAN AKUNTANSI ASET TETAP MENURUT PSAK NO. 16 PADA PT BANK MALUKU MALUT CABANG TOBELO
Authors: Ruata Deisy Seleste , Tinangon Jantje J. , Mawikere Lidia M.
Published: October 2019

The Bank is a financial institution whose main function is to raise funds from the community, and also provide services in the form of banking services. A bank in carrying out an operational activity always requires a variety of equipment, equipment, vehicles, and other means in terms of supporting activities carried out called fixed assets. This study aims to see how the accounting treatment of fixed assets, whether implemented in accordance with PSAK No. 16. Type of research used by the authors is qualitative data. Data source used is primary data. The method of analysis is descriptive method. The result of the research shows that PT Bank Maluku Malut Tobelo Branch in calculating depreciation using straight-line method of accounting treatment of fixed assets in terms of distribution, measurement, valuation, and presentation there is no problem at all applied by PT Bank Maluku Malut Tobelo Branch complies with the standard statement financial accounting No. 16.Keywords : Evaluation Treatment, Accounting, fixed assets,
PENGARUH STRUKTUR MODAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN KONSTRUKSI YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Simangunsong Endang Sepriani , Karamoy Herman , Pusung Rudy J.
Published: October 2019

The Company was established not only to profit from the operations of the company. Getting profit is a short-term goal of a company. The main purpose and the long-term goal of a company is to maximize the company's wealth or value (value of the firm). The purpose of this study is to determine the effect of capital structure and institutional ownership of firm value on construction companies listed on the BEI period 2014-2016. Sampling method is by purposive sampling method. The sample of this research are 19 construction companies listed on BEI. The analysis tool used is multiple linear regression. The results showed that the capital structure has a  positive effect on firm value, which means that there is partially positive influence between capital structure variable to firm value. Partial institutional ownership does not have a positive effect on the value of companies in construction companies listed on the BEI period 2014-2016.Keywords: Capital Structure, Institutional ownership, value of the firm.
ANALISIS SISTEM DAN PROSEDUR PENGHAPUSAN BARANG MILIK NEGARA PADA KANTOR WILAYAH KEMENTERIAN AGAMA PROVINSI SULAWESI UTARA
Authors: Kiay Demak Indah Namira , Manossoh Hendrik , Afandi Dhullo
Published: October 2019

State goods are all goods purchased or obtained at the expense of the State Revenue and Expenditure Budget or derived from other legitimate acquisitions. Elimination of state property is the final activity of the implementation of the management of state property and is an act that is not simple for government agencies. The publication of decisions on the abolition of state property occurs through procedures that are often seen as complicated and time consuming. This study aims to determine whether the system and procedures for the elimination of State Property at the Regional Office of the Ministry of Religious Affairs of North Sulawesi Province has been in accordance with Regulation of the Minister of Finance No. 83 / PMK.06 / 2016 on the Procedures for the Implementation of Destruction and Elimination of State Property, as seen from or not fulfillment of elements of internal control system of government according to Government Regulation Number 60 Year 2008 regarding Government Internal Control System. The research method used in this thesis research is descriptive method whose purpose each data collected, analyzed, then drawn a conclusion and the type of research used is qualitative descriptive. The results of this study concluded that the system and procedures for the elimination of state property in the Regional Office of the Ministry of Religious Affairs of North Sulawesi Province have been in accordance with the Regulation of the Minister of Finance No. 83 / PMK.06 / 2016 on the Procedures for Implementation of Destruction and Elimination of State Property, and has fulfilled the elements of the internal control system of government according to Government Regulation Number 60 Year 2008 regarding Government Internal Control System.Keywords: Analysis, Systems and Procedures, Elimination of State Property.
ANALISIS PENGAKUAN PENDAPATAN DAN BEBAN PADA PT. BANK PERKREDITAN RAKYAT PRISMA DANA MANADO
Authors: Ham Ferry Christian , Karamoy Herman , Alexander Stanly
Published: October 2019

Revenue is the value derived from the activities of a company known by different names such as sales, service income, interest, profit sharing, royalties and rent. Expenses represent a reduction in usage life during an accounting period in the form of cash outflow or loss of assets or occurrence of liabilities resulting in a decrease in equity not related to the distribution to investors. Recognition of income at PT. Bank Credit Prisma Dana Manado recognizes income based on the accrual basis and cash basis method, where accrual basis income is recognized as incurred while cash base income is recognized upon receipt of cash. Load recognition at PT. Bank Credit Prisma Dana Manado recognize expenses based on the accrual basis method, in which the accrual basis is recognized as an expense in the statements of income in the period in which they are incurred. 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 recognition of income and expenses at PT. Bank Credit Prisma Dana Manado Rural Bank is in compliance with PSAK No. 23, because PSAK No. 23 only recognizes two methods: accrual basis and cash base.Keywords: Analysis, Revenue Recognition, Expense Recognition.
ANALISIS LAPORAN ARUS KAS SEBAGAI ALAT DALAM PENGAMBILAN KEPUTUSAN MANAJEMEN PADA PT. BPR PRISMA DANA MANADO
Authors: Simangunsong Natalina Tiur Angel , Ilat Ventje , Elim Inggriani
Published: October 2019

The statements of cash flows report cash flows over a specified period and are classified according to operating, investing and financing activities. The creation of a cash flow statement, enables each company to predict its progress so that company does not experience any losses. This research determines whether the preparation of cash flow statement from PT. BPR Prisma Dana Manado is based on PSAK Number 2, 2015 and to also determine whether its cash flow is used as the basis for management decision making. This research is a qualitative research. The results of this research in PT. BPR Prisma Dana Manado shows that in the preparation of its cash flow statement, the company uses PSAK Number 2, 2015 as its guidelines using indirect method. In its management decision making, PT. BPR Prisma Dana Manado uses analysis of cash flow statement as the basis to determine its policies.Keywords: Analysis, Cash Flow Statement, Management Decisions
ANALISIS PEMUNGUTAN, EFEKTIVITAS DAN KONTRIBUSI PAJAK MINERAL BUKAN LOGAM DAN BATUAN TERHADAP PENDAPATAN ASLI DAERAH KOTA TOMOHON
Authors: Rambitan Rivo Reynard , Elim Inggriani , Pangerapan Sonny
Published: October 2019

Non-metallic mineral and rock tax is one of the original source of income in Tomohon. This research was conducted to find out how the analysis of pollution from Non Metallic Mineral and Rock Tax and how big the effectiveness and contribution of Mineral Non-Metals and Rocks Tax on the Original Income of Tomohon City. The method of analysis used in this research is descriptive method. The result showed that procedures and procedures for collecting non –metallic minerals and rock taxes in Tomohon City are based on Local Regulation (Perda) No. 43 of 2012 and the effectiveness of Non-Metallic Mineral and Stone Taxes in Tomohon Municipality in 2014 is quite effective, by 2015 effective, 2016 is ineffectiveand in 2017 less effective with an average of 54,97%. While the Non-Metallic Mineral and Non-Metallic Mineral Revenue Contribution to the Tomohon Distric’s Revenue in 2014 to 2017 is very less with an average of 0,94%. Keywords: Mineral Tax, Collection, Effectiveness, Contribution, Local Original Income
ANALISIS PENGENDALIAN INTERNAL COMMITTEE OF SPONSORING ORGANIZATIONS TERHADAP PIUTANG USAHA PADA CV. KOMBOS MANADO 1
Authors: Liho Christian Jeanry , Pangemanan Sifrid , Pusung Rudy
Published: October 2019

Accounts receivable is an element of current assets in the company's balance sheet arising from the sale of goods, services or lending to debtors whose payments are generally given within 30 days to 90 days. This research was conducted to analyze internal control committee of sponsoring organizations to accounts receivable at CV. Kombos Manado 1 and analyze the factors of delay in payment of accounts receivable on CV. Kombos Manado 1. The research method used is descriptive method and the type of research used is qualitative descriptive. The results obtained that the Internal Control Committee Of Sponsoring Organizations Against Accounts Receivable on CV. Kombos Manado 1 has been running quite well. Of the 5 (five) internal control components of the committee of sponsoring organizations, namely the control environment, risk assessment, control procedures, monitoring, information and communication, only a weakly categorized control environment. The obstacle faced by the receivable officer is the delay of payment of receivable from the customer. There are 2 (two) factors the customer is late to pay the receipt of the negligence of the company and negligence from the customer (insurance).Keywords: Analysis, Internal Control, Accounts Receivable.
PENGARUH UKURAN PERUSAHAAN KLIEN DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2015
Authors: Berikang Andreas , Kalangi Lintje , Wokas Heince
Published: October 2019

The quality of an audit report on a financial statement is very important for shareholders or other third parties in making decisions. The purpose of this study is to examine the effect of client firm size and audit rotation of audit quality. Audit quality uses proxies public accounting firm size, which is measured by dummy variables using the Big Four public accounting firm and Non Big four public accounting firm, the size of the client firm was measured by calculating the natural logarithm of the firm's total assets, audit rotation was measured by dummy variable. Population in this research is manufacturing firm listed in Indonesia Stock Exchange from 2012-2015, sampling method used in this research use purposive sampling method. This research is using the logistic regression analysis using SPSS 22 version. The result indicates that: (1) firm client size has significant effect towards audit quality, (2) audit rotation has no effect towards audit quality. Keywords: Audit Quality, Client Company Size, Audit Rotation, Auditor
PENGARUH PENGAWASAN, AKUNTABILITAS DAN TRANSPARANSI KEUANGAN TERHADAP KINERJA PEGAWAI (STUDI KASUS PADA DINAS PERHUBUNGAN KOTA TIDORE KEPULAUAN)
Authors: Benawan Erick Try Putra , Saerang David P. E. , Pontoh Winston
Published: October 2019

This research aims to know (1) the supervision of the financial influence on performance the employees, (2) Financial accountability against the influence of the performance of the employees, (3) to know how the transparency of financialmagainst the performance of the employees, and (4) the influence of supervision, accountability and transparency of financial performance against employees. This research was carried out at the Department of transportation of the city of Tidore Islands with a total population of as many as 30 people. The technique of sampling the Sampling technique using Saturated where the entire population was used as a sample to the population of less than 30 people. Types of data used in the study is quantitative data types and data sources while the primary data source. Method of data collection is done using documentation and detailed questionnaire. Data analysis techniques using multiple linear regression analysis with the help of the program SPSS version 16.00. The results of this study suggest that (1) the supervision of the influential Financial significantly to the performance of the employees of the Department of transportation of the city of Tidore Islands, (2) significant influential financial  accountability against staff performance Department of transportation city of Tidore Islands, (3) transparency of financial no effect significantly to the performance of the City Department of Transportation employee Tidore Islands.Keywords: Supervision, Accountability, Transparency,  Employee Performance
ANALISIS SISTEM DAN PROSEDUR PENYUSUNAN ANGGARAN PENDAPATAN DAN BELANJA DESA DI DESA KEMBES SATU KECAMATAN TOMBULU KABUPATEN MINAHASA
Authors: Soeradi Dewi Shinta , Tinangon Jantje J. , Afandi Dhullo
Published: October 2019

This research aims to find out and describe about the system and procedure of drafting the Village Budget Kembes Satu Village Tombulu Sub-District Minahasa Regency. The concept of system and procedure used in this research is Standard Operational Procedure and COSO. While the research method used is the qualitative method where the researcher conducts data collection through interview. This research attempts to investigate whether the system and procedure of drafting the Village Budget Kembes Satu Village is in accordance to the regulation Permendagri No. 113 Year 2014.One of the findings of this research is that part of the draft has been done according to the system and procedure, which is included in the ministerial regulation Permendagri No. 113 Year 2014.Keywords: System and Procedure, Village Budget, Permendagri No. 113 Year 2014
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN HALMAHERA UTARA
Authors: Pangerapan Thressa Resita , Karamoy Herman , Alexander Stanly W.
Published: October 2019

Local Own Revenue (PAD) is regional income derived from the results of local taxes, the results of local retribution, the result of separated regional wealth management, and others. The purpose of this study, to determine the effectiveness and contribution to the North Halmahera District's Original Revenue. The analytical method used is descriptive qualitative that is analyzing the level of effectiveness and contribution from data realization of Hotel Tax District of North Halmahera. The results showed that (1) the effectiveness of Hotel Tax in 2013 until 2017 experienced a decrease and a varied increase. The highest effectiveness is in 2014 with the percentage of 116.08% and included in the criterion is very effective, then the lowest effectiveness is in 2016 with the percentage of 86.32% and included in the criterion less effective, (2) Hotel Tax Contribution on 2013 to 2017 goes into very less criteria. And that included in the lowest criterion number is in 2015 with a percentage of 1.82%.Keywords: Local Original Income, Effectiveness, Contribution
ANALISIS SISTEM DAN PROSEDUR PENGELUARAN TENTANG PENERBITAN SURAT PERINTAH MEMBAYAR LANGSUNG (SPM-LS) PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA MANADO
Authors: Suneth Reza Arfansyah , Sabijono Harijanto , Mawikere Lidia
Published: October 2019

This study discusses the Operating System and its Completion (SPM-LS) at the Regional Tax and Retribution Agency of Manado City. This research depends on the procedures and procedures on how to quickly (SPM-LS) because of the function of SPM-LS is the activity of work order from SKPD that is important to be studied. The purpose of this study is to find out how the system and procedures about the warrant that is in the agency tax and levy manado city and whether the system and procedures about the warrant is in conformity with SE.900 / 316 / BAKD. The method used in this research is descriptive, with qualitative approach. Results of research. Plans and payments. It is expected that the Regional Tax and Retribution Board of Manado City can improve and implement the system and procedures on Manado Regional Tax and Retribution Board of Manado City.Keywords: Letter pay Publishing, BP2RD, SPM-LS
ANALISIS PENERAPAN WITHHOLDING TAX SYSTEM TERHADAP PAJAK PENERANGAN JALAN DI KAB. MINAHASA UTARA PADA PT. PLN (PERSERO) WILAYAH SULUTTENGGO
Authors: Tanod Sendi , Saerang David , Pontoh Winston
Published: October 2019

Street lighting tax is territorial tax which is paid by the tax payer as electricity supplier, street lighting tax is collected at the same times with electricity bill payment by PLN customers. The purpose of this research is to analyze the application of withholding tax system in terms of cutting, deposit and reporting of Street Lighting Tax by PT. PLN (Persero) Area Suluttenggo. This research uses descriptive analysis method, which is done by interview and documentation. The results of the study show the Road Lighting Tax in the District North Minahasa by PT. PLN (Persero) Area Suluttenggo Region has been in accordance with the Law No.28 of 2009 and regent of the District north Minahasa No.34 of 2016. For liquefaction road tax refund shall be remitted to the regional treasury through a bank Sulut and in a few months in 2016 there shall be a delay in depositing which is not in accordance with the due date of the fifteenth of the ensuing month, in the case of reporting of PT. PLN (Persero) Area Suluttenggo Region has included Local Tax Payer (SSPD) for each month.Keywords: tax holding system, street lightning tax
EVALUASI SISTEM DAN PROSEDUR UANG PERSEDIAAN (UP) PADA DINAS LINGKUNGAN HIDUP DAERAH PROVINSI SULAWESI UTARA
Authors: Pasuhuk Fita Helena , Kalangi Lintje , Warongan Jessy D.L
Published: October 2019

Local Environment Agency North Sulawesi Province is an organization of local government to improve the welfare of the community, especially in environmental development. DLHD can not be separated from a Regional Device Organization (OPD) which will also finance office operations. This study aims to evaluate the procedure of inventory money in accordance with Permendagri No. 13 of 2006 at the Regional Environment Agency of North Sulawesi Province. The method of analysis used in this research is descriptive method. The result of the research shows that the system and procedures for applying of inventory money have not been in accordance with Permendagri. 13 of 2006 on the management of local finance, this is because there are still some procedures and documents - documents that are not suitable and not attached. preferably in the implementation of procedures and documents used in accordance with applicable regulations of Permendagri No. 13 of 2006, as a form of compliance and compliance with prevailing regulations and improving the duties and responsibilities in the system and procedures of money supply at the Regional Environment Agency of North Sulawesi Province.Keywords: System and procedure, money supply, Permendagri No. 13 of 2006
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT WAJIB PAJAK ORANG PRIBADI DALAM MENGGUNAKAN E-FILING SEBAGAI SARANA PELAPORAN SPT PADA KPP PRATAMA POSO
Authors: Pu’o Sofyarifani , Sondakh Jullie J. , Budiarso Novi S.
Published: October 2019

The purpose of this research is to examine the factors affecting interests of taxpayers in using e-Filing facility. The dependent variable used in this research is the interest of tax payers, while the independent variables are perceived usefulness, perceived ease of use, security and privacy, complexity, and readiness technology taxpayers information. The respondents are individual taxpayers who used e-Filing that are listed in Poso, Tax Office. This research used multiple linear regression analysis that involved 100 respondents. The results show that: (1) perceived usefulness affects positively the intention to use e-Filing, (2) perceived ease of use affects positively the intention to use e-Filing, (3) security and privacy affects positively the intention to use e-Filing, (4) complexity affects negatively the intention to use e-Filing, (5) readiness technology taxpayers information affects positively the intention to use e-Filing. Keywords: Perceived Usefulness, Perceived Ease Of Use, Security and Privacy, Complexity, Readiness Technology Taxpayers Information, e-Filing.
ANALISIS REVALUASI ASET TETAP DALAM PENETAPAN PAJAK PENGHASILAN PADA PT. BANK SULUTGO
Authors: Polopadang Stefian , Tinangon Jantje J. , Elim Inggriani
Published: October 2019

Tax is the one of the outcome of a company without making any profit directly, therefore in paying tax a company do the effort so the payment becomes a bit less without breaking the rules in tax which is prevail. One of the way to minimize the tax is using one of the accounting policies, revaluation of fixed assets. The formulation of the problem of this research is the role of revaluation of fixed assets in determining incoming tax. The kind of this research which is used, is qualitative descriptive with the theory and using the object of the research in PT. BANK SULUTGO. According to the analysis and research which is suit with regulation 36 Taxation on Income Tax Year 2008 and Decree of the Minister of Finance 486/KMK/2002 that by applying the revaluation the fair market value of the acquired fixed assets newly, where the fair market value of fixed assets can be seen the value of revaluation of fixed assets, then the amount of final income tax imposed at 6%  based on the book 2016 accrording to Minister of Finance Regilation 191 Year 2015.Keywords: Revaluation, Fixed Asset, Income Tax
ANALISIS PENGENDALIAN BIAYA PRODUKSI UNTUK MENILAI EFISIENSI DAN EFEKTIVITAS BIAYA PRODUKSI
Authors: Massie Novela Irene Karly , Saerang David P. E. , Tirayoh Victorina Z.
Published: October 2019

Company management is a series of actions undertaken by members of the organization in an effort to achieve organizational goals. Management has an important role in controlling production costs where the efficiency and effectiveness of production cost control is valued by cost centers ability to achieve expected production volume. The purpose of this research is to know how to control the production cost, to evaluate the efficiency of production cost at Pak Untung tofu factory at Teling Atas, Manado. The method used is qualitative descriptive. The result of this research shows that pak Untung tofu business has not done a good production cost control due to lack of cost planning that does not set the standard cost so that in a few months raw material purchase has increased the purchase price of raw materials.Keywords : Control of production costs, efficiency, and effectiviness
ANALISIS EFEKTIVITAS DAMPAK PENINGKATAN JUMLAH BESARAN PENGHASILAN TIDAK KENA PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI PADA KPP PRATAMA MANADO
Authors: Weol Stefi Cristiani , Nangoi Grace B. , Wangkar Anneke
Published: October 2019

Non-Taxable Income is the minimum living cost to be able to live a decent life. Changes Last Non Taxable Income namely No.101/PMK.010/2016,began to apply on January 1,2016 until present. The purpose of this study is to analyze the effect of their changes Non-Taxable Income on income tax revenue. The analytical method used is descriptive data. The results showed that PTKP changes have a good impact on the growth of the number of taxpayers in each year, but considered not effective against income tax revenue. This shows that the increase of PTKP is not the dominant factor in influencing income tax revenue.Keywords :Non-Taxable Income, Tax Income (PPh) Article 21
EVALUASI PENERAPAN GANTI UANG DI DIREKTORAT LALU LINTAS POLDA SULAWESI UTARA
Authors: Ardilina Isma , Runtu Treesje , Tirayoh Victorina Z.
Published: October 2019

Spending treasurer filed SPP-UP the beginning of each fiscal year after the issuance of the Decree on the magnitude Regional Head UP. At the time of Money Supply has been use spending treasurer may submit SPP-GU with a number of different use of Money Supply SPJ which has been passed in a specific time period. PERMENDAGRI N0. 13 of 2006 and PERMEENDAGRI No.55 of 2008 has given a detailed regulation on the administration and preparation of money supply and change of money supply. The purpose of this study was to know implementation of change money of traffic directorate is in compliance with applicable regulation or contrary to existing rules. The analysis method used in this research using descriptive qualitative. The result shows that Traffic Directorate Polda Sulut has made the application of money change in the directorate in accordance with applicable regulation.Keyword: Treasurer, Money Supply, Change Money
ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) TERHADAP LAPORAN KEUANGAN PADA USAHA KECIL MENENGAH BAHAGA MANADO
Authors: Suwintari Ni Gusti Ayu Kade , Kalangi Lintje , Wangkar Anneke
Published: October 2019

Small and medium enterprises (SMEs) are productive economic enterprises owned by individuals or business entities. Business activities undertaken by small and medium enterprises require a financial statement that reflects the business activities undertaken during one period. The financial statements are a form of corporate management accountability by management to external and internal parties. Seeing the importance of usability, the financial statements should be structured according to the applicable standards in order to be interpreted with the same concept and understanding by its users. The generally accepted Financial Accounting Standards make it difficult for small and medium enterprises (SMEs) who only have minimal accounting knowledge in preparing financial statements. The Financial Accounting Standards Entity Without Public Accountability (SAK ETAP) comes with the aim to accommodate the needs of entities that have no significant public accountability in the conduct of their business such as SMEs. The purpose of this study is to determine the application of Financial Accounting Standards Entity Without Public Accountability (SAK ETAP) Against Manado Financial Report. This research uses descriptive-comparative research type. The results show that Manado Manado has not fully implemented the Financial Accounting Standards of Non-Accountable Public Entity (SAK ETAP) in its financial statements. This is because the financial manpower of Manado Manado does not have sufficient knowledge about the Financial Accounting Standards of Non-Public Accountable Entity (SAK ETAP) so that it becomes a factor that Manado Bahaga has not fully implemented SAK ETAP. Instead, the company employs a competent financial personnel in their field so that they can produce financial statements in accordance with SAK ETAP.Keywords: SAK ETAP, Financial Statements, SMEs
ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN TERHADAP BIAYA OPERASIONAL PENGELOLAHAN LIMBAH PADA RUMAH SAKIT PANCARAN KASIH MANADO
Authors: Ratulangi Aldy V. J , Pangemanan Sifrid , Tirayoh Victorina
Published: October 2019

The hospital is an institution engaged in the field of health, where the service provided by doctors, nurses and health experts. In its activities, hospitals use medical devices mostly made of materials that are difficult to decompose. These medical devices, when finished are used to be waste, and waste from the hospital could potentially transmit the disease. Therefore, hospitals must have a guideline on the cost of waste management, so that the existing waste can be managed properly. Environmental Accounting is present as a guide on waste management costs that can be used in waste management. The purpose of this research is to know whether GMIM Manado Pancaran Kasih Hospital has applied environmental accounting according to existing standard. The results of this study found that GMIM Pancaran Kasih Hospital has applied its environmental accounting and carried out the process of Recognition, Measurement, Recording, Presentation, and Disclosure as well as those described in Government Accounting Standards of 2010.Keywords: Environmental accounting, Costs
ANALISIS AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI EVALUASI KINERJA MANAJEMEN TERHADAP KLAIM BPJS DI RUMAH SAKIT PANCARAN KASIH MANADO
Authors: Sumual Jerikho Reagan , Alexander Stanly W. , Rondonuwu Sintje
Published: October 2019

Accounting accountability is an accounting system that recognizes the existence of responsibility centers in a company. Accounting information on accountability is urgently needed control in management as a means for communication, motivation and assessment. The purpose of this study is to know the effectiveness accountability as a means of evaluation of management performance against BPJS claims in Hospital Pancaran Kasih Manado. Type of research conducted in this study is qualitative research. From the results of research at Hospital Pancaran Kasih Manado shows that accounting as an evaluation of management performance in service claims BPJS has been effective by referring to the National Standard Accreditation HospitalKeywords: Accounting Accountability, Management Performance
ANALISIS SISTEM AKUNTANSI KLAIM JAMINAN KECELAKAAN KERJA (JKK) BAGI APARATUR SIPIL NEGARA PADA PT. DANA TABUNGAN DAN ASURANSI PEGAWAI NEGERI (PERSERO) KANTOR CABANG MANADO
Authors: Tasikrede Chicilia C. , Sondakh Jullie J. , Suwetja I Gede
Published: October 2019

The successful implementation of the tasks of government and national development depends on the working mechanism of state apparatus employees. State Civil Apparatus (ASN) as an element of state apparatus, state servants and public servants have a very important role in implementing national development. On the basis of these circumstances is required efforts to improve welfare, both in the period of active and in retirement. Work Accident Assurance (JKK) is protection against occupational injuries or illnesses in the form of care, compensation, and disability benefits. The purpose of this study is to know the accounting system of work accident assurance claim. The object of this research is the accounting system of claim work accident assurance at PT.Taspen (Persero) KC Manado. The method used is descriptive qualitative analysis. From the accounting system analysis of work accident assurance claim conducted by the author at PT. Taspen (Persero) KC Manado obtained the result that the accounting system of work accident assurance claim that has been implemented effectively and in accordance with existing procedures, seen with the clear separation of duties between the relevant functions and authorization of the authorized party for transactions of payment claim.Keywords: Accounting System, Work Accident Warranty Claim, ASN