bluuebunny/crossref_metadata_2025_split huggingface dataset:
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 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.
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.
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.
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 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 PENERAPAN PRINSIP GOOD GOVERNANCE DI KANTOR SAMSAT AMURANG
Authors: Tulle Synta , Sondakh Jullie J. , Mawikere Lidia M. 
Published: October 2019

This research aims to know the implementation of good governance principles at Samsat Amurang office. Principles relating to the financial statements are the principle of fairness, accountability principles, principles of transparency, and the principle of responsibility. This study uses a qualitative method. This research was conducted by interviewing the head of UPTB Samsat Amurang office and treasurer of reception section. Based on the results of research implementation of the principle of good governance are the principle of fairness, accountability principles, transparency principles, and running well in accordance with the procedures and rules applicable, while the application of the principle of responsibility is about the comfort of society that still can not satisfy the community and not in accordance with the rules of the good application of responsibility principle. Keywords: good governance
PENGARUH PENGETAHUAN PERPAJAKAN DAN KUALITAS PELAYANAN PAJAK TERHADAP MOTIVASI DALAM MEMBAYAR PAJAK PENGHASILAN (STUDI PADA WPOP DI KEC. WANEA KOTA MANADO)
Authors: Cimberly Polii , Manossoh Hendrik , Wokas Heince R. N. 
Published: October 2019

This research aims to examine the effect of tax knowledge and the quality of tax service on motivation in paying income tax. The sample in this research are all individual taxpayers who reside in the district wanea of manado city. The data in this research is using primary data. It was collected by distributing questionnaires directly to individual taxpayers in the district wanea of manado city. The data taken was processed using the multiple linear regression analysis with the help of SPSS 23. The result indicate that: tax knowledge has positive effect towards motivation in paying income tax. The quality of tax service has positive effect towards motivation in paying income tax. Tax knowledge and the quality of tax service simultaneously have positive effect towards motivation in paying income tax.Keywords: Tax Knowledge, The Quality of Tax Service, Motivation In Paying Income Tax.
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI DALAM MENUNJANG PENGENDALIAN INTERNAL PEMBIAYAAN KREDIT USAHA MIKRO PADA PT BANK SULUTGO
Authors: Sawori Roslin , Morasa Jenny , Tangkuman Steven J. 
Published: October 2019

The credit provided by PT SulutGo Bank is very helpful to the community in obtaining its business capital. The problems that often arise in credit are bad debts, and this risks the smooth operation of the bank. This research aims to determine the application of accounting information systems in supporting the internal control of micro business credit financing at PT SulutGo Bank to get a clear picture of this application. This research uses descriptive analysis method. The type of data used in this research is qualitative data. The result showed that the application of the micro finance credit information systems at PT SulutGo Bank has been carried out well and has supported the internal control of micro business credit financing. This is indicated by elements of the accounting information system that supports each component of internal control. Keywords: application of accounting information system, internal control
ANALISIS PERLAKUAN AKUNTANSI UNTUK KREDIT BERMASALAH PADA PT. BANK RAKYAT INDONESIA (PERSERO) TBK CABANG MANADO
Authors: Tumbel Deisy M. , Kalangi Lintje , Walandouw Stanley Kho 
Published: October 2019

Non-performing Loans in generally are loans that pay for their mortgage payments and/or the interest has passed 90 days or the due date, or loans whose payments are timely are in doubt. Non-performing Loans consist of loans sich as substandartd, doubtfull, loss. The research method used is descriptive method, namely data collected, analyzed, and compared then drawn to conclusion. The result of the study obtained showed that the accounting treatment of non-performing loans at PT. Bank Rakyat Indonesia (persero) Tbk Manado Branch, is in accordance with SFAS No. 50, 55 and 60 concerning to the presentation, recognition, measurement and disclosure. Keywords: Non-performing Loans, Accounting Treatment
ANALISIS LAPORAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH PADA DINAS PEKERJAAN UMUM KABUPATEN MINAHASA
Authors: Worotikan Jenefer Hermina , Sondakh Jullie J. , Gamaliel Hendrik 
Published: October 2019

Department of public work of Minahasa district is one of the agencies within the scope of governmental of Minahasa district which has responsibility to compose accountabilities Performance peport of Government instance. LAKIP is a form of the government accountability on performance implementation which is carried out within a year estimates and as on of the manifestation of good governance. The purpose of this study was to analyze what factors caused the format of LAKIP formulation to the DPU not to fulfill the suitability of the elements of the formatting format in accordance with the Regulation of the Minister of State for Administrative Reform and Bureaucratic Reform number 29 year 2010 consisting of executive summary, introduction, planning and agreement performance, performance accountability, strategic plan, annual performance plan form (CTR), key performance indicators (IKU), performance agreement form, closing, attachments. The elements that are not yet in accordance with the regulations are the main performance indicators, covers and attachments. The methods of data collection which is used are interviews and documentation. The method of analyses of data which used is descriptive qualitative. The results of this study indicate that the format of the 2016 Minahasa DPU LAKIP drafting has largely compiled in accordance with PERMENPAN number 29 year 2010 but there are still elements in the format of the DPU LAKIP preparation that are not in accordance with the regulation.Keywords : LAKIP, good governance, accountability.
ANALISIS SISTEM INFORMASI AKUNTANSI DALAM PEMBERIAN KREDIT PADA KOPPELOG BULOG MANADO
Authors: Suwatalbessy Jessica Brenda , Morasa Jenny , Tangkuman Steven 
Published: October 2019

Accounting information systems are the main formal system in most companies. Accounting information systems have an important role in lending in which companies can see the effectiveness of accounting systems in lending. The aim of the study was to find out how the procedure for granting credit at the Koppelog Bulog Manado. The results showed that the accounting information systems in giving credit to the Koppelog Bulog Manado was quite effective, but it was just that the lack of good quality resources in Koppelog Bulog Manado was due to the average level of education of employees who were not very skilled in their field.Keywords : Accounting information systems, Procedure for granting, Credit
PENGARUH CURRENT RATIO (CR), DEBT TO ASSET RATIO (DAR), PERPUTARAN PERSEDIAAN (INVENTORY TURNOVER), DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE DI BEI PERIODE 2012 – 2016
Authors: Silvia . , Jovani Vinna , Fransisca . , Grace Catherine , Gunawan Roby , Samosir Hottua , Tampubolon Jonris 
Published: October 2019

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

To fulfill the interests of the people, where the need for these funds increases every year along with the increase in population and the needs of the people. The funds that will be spent on this development are certainly obtained from the people themselves through a collection called tax. The purpose of this study was to determine motor vehicle tax revenue and the transfer fee of motor vehicle names in the South Minahasa regency and what obstacles / efforts were made by the government to increase tax revenues. The analytical method used in this study is a qualitative method with descriptive data analysis techniques. The results showed that the procedures for calculating PKB and BBNKB of South Minahasa Samsat UPTD had followed local regulation No.7 of 2011, and PKB collection for each year for collection of BBNKB. Keywords: Motor vehicle reception tax, duty of transferring name of a motor vehicle
ANALISIS PENERAPAN PAJAK PENGHASILAN FINAL PASAL 4 AYAT 2 ATAS JASA KONSTRUKSI PADA PT. REALITA TIMUR PERKASA
Authors: Ratuela Hillary S.P , Sondakh Jullie J. , Wangkar Anneke 
Published: October 2019

One source of domestic development financing is through the receipt of the tax sector which is one of the largest sources of revenue or income of the state. One type of tax is the Final Income Tax. Of the many taxpayers, construction services is one of the taxpayer, and one of the objects of the Final Income Tax. The purpose of this study is to analyze the implementation of the final income tax article 4 paragraph 2 on construction services at PT. Realita Timur Perkasa in this case concerning the calculation, cutting, deposit, and reporting of Final Income Tax Article 4 paragraph 2. The analytical method used is decriptive method. Based on the results of research obtained shows that the income tax rate Article 4 paragraph 2 that is charged by PT Realita Timur Perkasa that is 3%. For the implementation of tax obligations concerning tax reporting not yet in accordance with applicable taxation provisions. Should pay more attention to the provisions of taxation in this case the calculation, cutting, depositing, and reporting Income Tax Article 4 paragraph 2 of the construction services in order to be executed in accordance with applicable tax provisions. Keywords: Final Income Tax, Construction Services.
ANALISIS PENERAPAN SISTEM PENGENDALIAN INTERN TERHADAP KINERJA DAN PENERIMAAN RETRIBUSI PARKIR DI DINAS PERHUBUNGAN KOTA MANADO
Authors: Munaiseche Claudio V. , Ilat Ventje , Lambey Robert 
Published: October 2019

Internal control systems are needed for every government agency from planning, supervision, to accountability, must be carried out in an orderly, controlled, efficient and effective. So that the performance of government agencies is directed and reaches the goal. This study aims to determine whether the implementation of the internal control system on the performance and retribution parking income at the Manado city transportation office is adequate or inadequate. This research method is a qualitative descriptive study. Based on the results of the research and discussion, it can be seen that the internal control system on the performance and retribution parking income at Transportation department of at Manado city has been "adequate and effective" because the procedure for retribution parking income have elements of internal control, namely the proper delegation of authority and responsibility. the separation of functions, recording carried out accurately and on time, the documents used contain clear and reliable information and are carried out continuously. The target achievement of the 2016-2017 is effective and the performance had been in accordance with government regulation number 60 of 2008 concerning the government's internal control system.Keywords: Government Internal Control System, Performance, Income Parking Retribution
ANALISIS PERLAKUAN AKUNTANSI TERHADAP PELEPASAN DAN PENGHENTIAN ASET TETAP PADA PT. X
Authors: Toisuta Elshinta , Kalangi Lintje , Pangerapan Sonny 
Published: October 2019

The disposal and termination of fixed assets in an entity can be carried out in various ways, like disposing, selling, and exchanging. The fixed assets are released and discontinued because of damage or fixed assets have been expired so that they no longer provide economic benefits to the company. The accounting treatment for the disposal and termination of fixed assets is seen in terms of recognition, measurement and presentation. This study aims to determine whether the accounting treatment of the disposal and termination of fixed assets is in accordance with PSAK No. 16. The research method used is descriptive method. The collected data and information are in accordance with the facts and actual condition that occur within company. The results show that the accounting treatment of the disposal and termination of fixed assets in terms of recognition and presentation is in accordance with PSAK No. 16. While in terms of measurement, it is still not in accordance with PSAK No. 16.
PENGARUH KEJELASAN SASARAN ANGGARAN, TRANSPARANSI DAN PENGENDALIAN AKUNTANSI DAN PENGENDALIAN AKUNTANSI TERHADAP KINERJA MANAJERIAL PADA PEMERINTAH PROVINSI SULAWESI UTARA
Authors: Natalia Posumah Linda , Kalangi Lintje , Warongan Jessy D.L 
Published: October 2019

The purpose of this study was to determine the effect of the clarity of budget targets, transparency and accounting control on managerial performance in the North Sulawesi provincial government both partially and simultaneously. This hypothesis was tested using the t test and F test. The population in this study were all employees who worked on SKPD on the research object, sample in this research are managers, namely employees who occupy from the echelon two to the echelon for, with amount of responder counted 50 people. The analytical method used in this research is multiple regression analysis. The result of the analysis through the t test stated that the clarity of the budget target effects on the managerial performance of the provincial government of North Sulawesi . The transparency does not affect on the managerial performance of the province of North Sulawesi. The accounting control effects on the managerial performance of the province of North Sulawesi. The result of the analysis of the F test state that the clarity of budget targets, transparency and accounting control affect simultaneously on the managerial performance of the North Sulawesi province.