bluuebunny/crossref_metadata_2025_split huggingface dataset:
ANALISIS RASIO LIKUIDITAS, LEVERAGE DAN PROFITABILITAS UNTUK MENILAI KINERJA KEUANGAN PADA PT. BANK CENTRAL ASIA, TBK. CABANG MANADO
Authors: Pangemanan Ireine Wulan , Karamoy Herman , Kalalo Meily 
Published: October 2019

In assessing the financial performance of the company, one of the indicator used is accounting information in the form of company’s financial statements. This research was conducted at PT. Bank Central Asia, Tbk Manado Branch with the purpose to analyze the financial statements in assessing the financial performance of companies, especially banking companies. The method of analysis used in this research is analytical descriptive method. From the existing financial statements performed financial ratio analysis to be able to describe the company's financial performance. The result of the liquidity ratio consisting of QR and LDR as a whole shows the company's ability to pay its short-term and long-term liability is very good, and it is ranked at the bank's 1st level of health. The results of solvency ratios assessed on the basis of DAR is unable to describe the company's financial performance because funding is entirely derived from liabilities without any capital value. The results of profitability ratios consisting of NPM, ROA, and BOPO show that the company's ability to earn profit through all available sources shows an excellent level of efficiency, and it is ranked at the bank's 1st level of health.. Keywords: Financial Performance Assessment, Financial Ratios
ANALISIS LAPORAN ARUS KAS SEBAGAI ALAT UKUR KINERJA KEUANGAN PADA PERUSAHAAN CONSUMER GOODS INDUSTRY DI BURSA EFEK INDONESIA
Authors: Tudje Susanti , Saerang David , Rondonuwu Sintje 
Published: October 2019

The field of finance is a very important in a company, both in small and large-scale companies,or profitable motive and non-profit. The more advaced a company then the competition among companies getting tighter, thus making the company’s operation stabilized is the most important to improve the ability to complete and also to survive. The purpose of this research is to know and assess financial perfomances based on cash flow statement analysis on Consumer Goods Industry companies in BEI during 2012-2015.This type of research is a descriptive study using quatitative method and using the cash flow ratio analysis method, the ratio used in this study is the operating cash flow ratio, the ratio of cash flow to interest, the ratio of capital expenditure, the ratio of total debt, and the ratio cash flow to net income. From the result obtained by using ratio analysis method is less than 1,which can be conculeded that the financial performances of Consumer Goods Industry lapse year 2012-2015 has a poor financial perfomances because the calculation result with the ratio of total debt 0,2. 0,12.0,07. and 0,13 which menas the company has not been able to pay all liabilities from cash flow derived from the normal activities of the company.Keywords : Cash Flow Statement, Operating Cash Flow, Cash Flow Ratios, Financial Perfomances
EVALUASI PELAKSANAAN SISTEM AKUNTANSI BELANJA PADA DINAS SOSIAL TENAGA KERJA DAN TRANSMIGRASI KABUPATEN MINAHASA SELATAN SESUAI PP NO 71 TAHUN 2010
Authors: Lasut Marsella , Morasa Jenny , Mawikere Lidia M. 
Published: October 2019

Government Regulation No. 71 Year 2010 about government accounting standards, shopping is is recognized when an expense is made from the State / Region general account. Shopping accounting is structured to meet accountability requirements in accordance with the provisions. This study aims to Evaluate the Implementation of Shopping Accounting System at office of Social, Manpower, and Transmigration of District South Minahasa Province in accordance with Regulation No.71 Year 2010. The object of office of Social, Manpower, and Transmigration of District South Minahasa. The method used in this research is qualitative descriptive analytical method. The result of the Social Service Research of Manpower and Transmigration is always guided by the existing regulations and in the Implementation of Shopping Accounting System, has applied or has been in accordance with Government Regulation No. 71 of 2010 on Government Accounting Standards.Keywords : Implementation, System, Accounting, Shopping
PENGARUH KEBIJAKAN TAX AMNESTY, KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA MANADO
Authors: Rorong Elisabeth Nadia , Kalangi Lintje , Runtu Treesje 
Published: October 2019

The purpose of this study is to analyze the effect of tax amnesty policy, taxpayer awareness and tax sanctions on taxpayer compliance of individuals in KPP Pratama Manado. The Population in this study is all Individual Taxpayers registered pursuant to tax amnesty policy in KPP Pratama Manado. The number of samples in this study were 30 respondents in Manado area. Sampling was done by using Purposive Sampling Method. Methods Data analysis used in this research is validity test, reliability test, classical assumption test, multiple regression analysis, determination coefficient (R2 test), regression test (F test), and partial regression test (t test). Based on the results of data analysis, it is known that tax amnesty has a positive effect on taxpayer compliance. Result of t test show value t count 3,956> t table 1,708 with significance value (0,01) <0,05 so that H1 accepted. Awareness of taxpayers does not significantly affect taxpayer compliance. The result of t test shows t value (-790) <t table 1,708 with significance value (0,437)> 0,05 so that H2 is rejected. Tax sanctions have no positive effect on taxpayer compliance. The result of t test shows t value (-2,167) <t table 1,708 with significance value (0,04) <0,05 so that H3 is rejected. Variable tax amnesty, taxpayer awareness and tax sanction can be used to explain compliance of taxpayers by 45%. Keywords: tax amnesty, taxpayer awareness, tax sanction, and taxpayer compliance
PENGARUH DUKUNGAN MANAJEMEN PUNCAK DAN PENGETAHUAN MANAJER TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PADA PERUSAHAAN RETAIL DI MANADO (Pada PT. Ace Hardware Tbk, PT. Informa Furnishings dan Toys Kingdom)
Authors: Pontonuwu Teza Christy , Elim Inggriani , Suwetja I Gede 
Published: October 2019

Accounting information system is very important part to improve organizational efficiency and support competitiveness by providing financial and accounting information for the company. The system can be said to be effective if the system is able to produce information that is acceptable and able to meet the expectations of information in a timely, accurate, and reliable. This study aims to examine the effect of top management support and knowledge manager on the effectiveness of accounting information systems. The population in this study is retail companies located in Manado. This study used Purposive sampling technique, obtained 42 people as respondents with questionnaire as the research instrument. This study used primary data that is the answer of the respondents tabulated and processed using SPSS software (Statistic Product and Service Solution) version 22. Data analysis was performed with multiple linear regression analysis. The result of this study showed that top management support and knowledge manager simultaneously affect the effectiveness of accounting information system. Top management support as partially has a positive effect on the effectiveness of accounting information system meanwhile knowledge manager has no effect on the effectiveness of accounting information system.Keywords: Top Management Support, Knowledge Manager , Effectiveness Of Accounting Information System
ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN (PPh) DI P.T BANK SULUTGO
Authors: Utiarahman Novlicia Putri , Tinangon Jantje J. , Afandi Dhullo 
Published: October 2019

Income tax is of the largest government revenue. Income Tax Law Article 4 Paragraph 2 gives a mandate to the government to impose income tax on certain earnings final. This study aims to determine how the calculation and report income tax on savings, deposits, giro customer at PT. Bank SulutGo. Descriptive analysis was employed in this study. Data were obtained by field studies. The result shows that the calculation and reports income tax on savings, deposits, giro at PT. Bank SulutGo have compiled with the law of regulation. Leaders of PT. Bank SulutGo should improve the service guality to each customer, so that custumer can increase the amount of savings.Keywords : calculation, reporting, savings, deposits, giro
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH PADA BPK-AD KANTOR WALIKOTA MANADO
Authors: Thebora Patras , Morasa Jenny , Rondonuwu Sintje 
Published: October 2019

The objective of this research is to examine the factors that influence information value of local government financial reporting. Information value refers to reliability and timeliness. The factors that influence reliability and timeliness are human resource quality, information technology utilization,internal control system, and local financial monitoring.Local government financial management must be done according to the good governance, that are transparent and accountable, that allow users of financial statement to acces about theresult that local government accomplish. The objective of this research is to investigate the impact of human resources quality, utilization of information technology, local government financial controlling, and internal control system toward value of financial report information, which is timeliness. The research is talking place in BPK-AD of Mayor’s Office, Manado. The research method used is quantitative, and the sample is all the population of the officer that works for the research object. The hypothesis test conclude that human resources quality, and utilization of information technology do not have significant impact, while local government financial control and internal control system do have significant effect towards timeliness of financial reporting in BPK-AD of Mayor’s Office, Manado.Keyword : Information value, Local Government Financial Report, Human resource quality, utilization of information technologies, local government financial control, and internal control system
PENERAPAN SISTEM DAN PROSEDUR AKUNTANSI PENGELOLAAN DANA DESA DI DESA TINCEP KECAMATAN SONDER KABUPATEN MINAHASA
Authors: Tangkaroro Kenny Larony , Ilat Ventje , Wokas Heince 
Published: October 2019

The purpose of this study is to analyze the problems experienced by villages related to the management of village funds and also to analyze the Application of Accounting System for Village Fund Management which includes Cash Receipts, Cash Expenditures, Fixed Assets, and Taxes. This research was conducted in Tincep Village, Sonder Sub District, Minahasa District. This research uses descriptive qualitative method. The results show that the management of village funds in Tincep Village is in accordance with Permendagri No.113 of 2014 and the priority of the use of village funds in Tincep Village is also appropriate based on PermenDesaPDTT No. 22 of 2016, The application of accounting system in Tincep village is in accordance with the legislation, but if viewed from the side of administrative supervision is still not fully in accordance with the provisions, especially in the process of cash expenditures that have not been accountable and often not appropriate procedures. Therefore the author suggests that the need for a computerized accounting system so that later every accounting process can be done quickly and the output of financial statements will also be more reliable than the reporting manually, also in the future it is expected that management related to village fund can be done more accountable and transparent.Keywords : Management of village finances, accounting information system, village fund
PENGARUH PERPUTARAN PERSEDIAAN, PERPUTARAN KAS DAN PERSEDIAAN PIUTANG RENTABILITAS EKONOMIS (STUDI PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016)
Authors: Runtunuwu Clara C. , Alexander Stanly W. , Wokas Heince R. N. 
Published: October 2019

The purpose of this study to determine the effect of inventory turnover, cash turnover, and receivable turnover to economic profitability as measured by Return On Assets (ROA). Sample selection was done by purposive sampling method and from 16 manufacturing companies food and beverages sub sectors obtained 11 samples of the company. The data used is secondary data. This study analyzes the relationship between the number of inventory turnover, cash turnover, and receivable turnover to economic profitability as measured by Return On Assets (ROA). The statistical method used is multiple linear regression by doing the classical assumption test first. The results of this study show that partially variable inventory turnover significant effect on economic profitability measured by Return On Assets (ROA), cash turnover significant effect on economic profitability as measured by Return On Assets (ROA), and turnover receivables have no significant effect on profitability economic value as measured by Return On Assets (ROA) in manufacturing companies food and beverages sub sector listed in Indonesia Stock Exchange (IDX).Keywords: Inventory turnover, Cash turnover, Receiveable turnover, Economic profitability, Return On Assets.
ANALISIS PENERAPAN SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) KEUANGAN PADA BADAN KEUANGAN DAN ASET DAERAH KABUPATEN MALUKU TENGGARA
Authors: Rahantoknam Trivena Anastasia , Tinangon Jantje J. , Mawikere Lidia M. 
Published: October 2019

Financial SIMDA is an application program that is shown to assist Local Government in the area of financial management. The purpose of the implementation of financial SIMDA is to produce financial statements and financial information in a timely, complete, accurate, and reliable manner in accordance with the prevailing provisions and encourage the realization of Good Governance and the implementation of regional financial management based on information technology. The purpose of this research is to analyze the implementation of Financial SIMDA in BKAD of Southeast Maluku Regency. The research method used is descriptive qualitative. The results of the research indicate that in general the staff of BKAD of Southeast Maluku Regency have understood the meaning of financial SIMDA. Factors that have to support implementation of SIMDA financial implementation that is communication, attitude / disposition and bureaucracy structure. Meanwhile, the inhibiting factor is human resources. The quality of information generated by financial SIMDA can be understood, relevant, reliable, and comparable.Keywords : Financial SIMDA,Impplementation SIMDA
ANALISIS PENGUKURAN KINERJA KEUANGAN PADA PEMERINTAH KOTA TOMOHON
Authors: Sumual Christian D. , Kalangi Lintje , Gerungai Natalia Y. T. 
Published: October 2019

Information generated from financial statements will be useful if the information is understood and used by users in analyzing a report and management of local finances. For that we need to measure the financial performance of the government, how far the progress achieved by the government of Tomohon. The research was conducted in the financial management, revenue and assets of Tomohon. The data used is quantitative in the form of Budget Realization Report (LRA), the method used is quantitative to measure financial performance with Financial ratios. The results show that the financial performance of Tomohon is not good, where the financial performance in 2013-2016, for the effectiveness ratio is above 90% -100%. While the efficiency ratio and the independence ratio per year are not running well. Keywords: Influence of financial performance measurement
ANALISIS PENGARUH SISTEM PENGENDALIAN INTERN DAN IMPLEMENTASI SISTEM AKUNTANSI KEUANGAN DAERAH (SAKD) TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI EMPIRIS PADA SKPD KOTA MANADO)
Authors: Lumintang Gyshella Smylie , Lambey Linda , Tangkuman Steven 
Published: October 2019

Local government financial statement made to provide information about financial position and all transactions conducted by local government. A qualified local government financial statement must have relevant, reliable, comparable and understandable characteristics. There are several factors that may affect the quality of local government financial statements, that is, internal control system and financial accounting system of local government. This research was aimed to determine the effect of internal control system and financial accounting system of local government to the quality of financial statements at the local government of Manado City. Respondents of this research were 40 financial management personnel from 10 Manado City SKPD from 168 population of financial management personnel of Manado City SKPD. This research used a quantitative approach, using primary data through questionnaires. The variables in this research is the internal control system and financial accounting system of local government as the independent variables and the quality of local government financial statement as the dependent variable. The data collected were processed using SPSS version 23.0. The statistical methods used to test the hypotheses is multiple linear regression analysis. The results of hypothesis shown that the internal control system has a significant positive effect on the quality of Manado City local government financial statement while the implementation of financial accounting system of local government has no significant positive effect on the quality of Manado City local government financial statements and internal control system and financial accounting system of local government has a significant positive effect on the quality of Manado City local government financial statement.Keywords : Internal control system, financial accounting system of local government, financial accounting system of local government
ANALISIS PENERAPAN PSAK NO. 23 TENTANG PENDAPATAN PADA PT. PEGADAIAN CABANG MEGAMAS MANADO
Authors: Musadi Claudia Relia , Karamoy Herman , Gamaliel Hendrik 
Published: October 2019

Revenue is one of the most important elements of the formation of income statement within a company. Revenue is due to the company's activities in utilizing production factors for self-sustaining and growth. This research was conducted at PT. Pegadaian Cabang Megamas Manado, a company engaged in financial services whose main activity is to disburse loan money on the basis of legal lien. The purpose of this study is to analyze the process of recognition, pemgukuran, and disclosure of income from PT. Pegadaian Cabang Megamas Manado by using PSAK No. 23 on Revenue as a comparison. The method used is qualitative research method, that is descriptive analysis. The results showed, the recognition of income at PT. Pegadaian Cabang Megamas Manado is recognized based on accrual basis in which income is recognized upon acquisition of goods or services. The measurement of income is recorded at the amount of cash received or at fair value provided for the income. Revenue disclosures are made on the basis of each income post. Recognition, measurement, and disclosure of income at PT. Pegadaian Cabang Megamas Manado is in accordance with PSAK No. 23.Keywords: Revenue, Recognition, Measurement, Disclosure
EVALUASI KINERJA KEUANGAN PEMERINTAH DALAM “PROGRAM DUKUNGAN MANAJEMEN DAN TUGAS TEKNIS LAINNYA KEMENTERIAN AGAMA” DENGAN MENGGUNAKAN METODE VALUE FOR MONEY PADA KANTOR KEMENTERIAN AGAMA PROVINSI SULAWESI UTARA
Authors: Nainu Rismawaty , Sondakh Jullie J. , Budiarso Novi S. 
Published: October 2019

Value for money in the context of regional autonomy is a bridge to deliver local governments to achieve good governance. To support the implementation of public funds management (public money), which based on the concept of value for money, it is necessary to have good regional financial management system and local budget. The purpose of this study is to know how the government's performance in management support programs and other technical task implementers if using the method of value for money. The method used in this research is qualitative descriptive method that quantitative. The results showed that the calculation of economic ratios showed less than 90% which means quite economical in the standard value for money. Thus the Office of the Ministry of Religious Affairs of North Sulawesi Province is economical in the expenditure of its spending budget. The efficiency ratio shows less than 100% result which means quite efficient in standard value for money. Thus the Office of the Ministry of Religious Affairs of North Sulawesi Province quite efficient in the expenditure of spending budget. The effectiveness ratio shows the result is above 100% (> 100%) so it shows the Ministry of Religious Affairs Office of North Sulawesi Province is very effective in expenditure budget utilization. Keywords: Financial Performance, Value for Money Method
PENGARUH KOMPETENSI APARATUR SIPIL NEGARA DAN KUALITAS SISTEM AKUNTANSI INSTANSI TERHADAP KUALITAS PENYAJIAN DANA DEKONSENTRASI DALAM LAPORAN KEUANGAN DI PROVINSI SULAWESI UTARA
Authors: Pontoh Arthur Johanes , Nangoi Grace B. , Lambey Robert 
Published: October 2019

The purpose of this study aims to know the influence of State Civil Apparatus competence and system quality of agency accounting on the quality of presentation of deconcentration funds in the financial statements in North Sulawesi. Data collection by questionnaire from 42 respondents in Regional Apparatus Work Unit in North Sulawesi which manages deconcentration funds. Data were analyzed using Multiple Linear Regression analysis method with the help of SPSS 22. The results of this study indicate that the State Civil Apparatus competence partially has an effect on the quality of presentation of deconcentration funds in the financial statements with test results (thitung 2,573 > ttable 2,02269 and the significance value is 0,014 < 0,05). While system quality of agency accounting does not affect the quality of presentation of deconcentration funds in the financial statements with test results (thitung 0,861 < ttable 2,02269 and the significance value is 0,395 > 0,05)Keywords: State Civil Apparatus Competence, System Quality of Agency Accounting, Quality of Presentation of Deconcentration Funds in the Financial Statements.
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