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JURNAL RISET AKUNTANSI GOING CONCERN
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511
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ANALISIS PERHITUNGAN PENERIMAAN DAN PENYETORAN PAJAK PENERANGAN JALAN DI KABUPATEN TANA TORAJA

Kaparang, Griya Clara, Pontoh, Winston, Suwetja, I Gede

JURNAL RISET AKUNTANSI GOING CONCERN Vol 14, No 1 (2019): Going Concern Vol.14 No.1 April 2019
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Road Lighting Tax is one of the regional revenues whose revenues are very important for future improvement efforts. The purpose of this study is to find out whether the calculation of receipt and deposit of street lighting tax in Tana Toraja Regency is in accordance with the rules set or not, and the potential for acceptance and effectiveness. This research uses descriptive qualitative research. The results showed that the calculation of the receipt and deposit of street lighting tax in Tana Toraja Regency had proceeded with the rules set by the regional government, and the potential for its revenue and effectiveness in 2016-2017 had increased very well.Keywords: Street Lighting Tax, Street Lighting Tax Calculation, Potential for Acceptance, Effectiveness.

ANALISIS PERILAKU WAJIB PAJAK UMKM TERHADAP PELAKSANAAN PEMUNGUTAN PAJAK DENGAN MENGGUNAKAN SELF ASSESSMENT SYSTEM DI KOTA TOMOHON

Putri, Trianita, Saerang, David P. E., Budiarso, Novi S.

JURNAL RISET AKUNTANSI GOING CONCERN Vol 14, No 1 (2019): Going Concern Vol.14 No.1 April 2019
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Abstract

The self assessment system is a tax collection system that gives trust to taxpayers to calculate, pay and self-report the amount of tax that should be owed based on applicable tax laws and regulations. This study aims to (1) know the implementation of the self assessment system in the city of Tomohon (2) to know the knowledge of tax (3) to know the implementation of tax obligations (4) to know the sensitivity and compliance with changes in taxation. This type of research is descriptive qualitative by taking primary data directly through interviews with 10 taxpayer informants in Tomohon city who have met the criteria. The results of the study indicate that the implementation of the self assessment system in Tomohon City has not gone well due to lack of tax knowledge and counseling which is rarely held by the government (tax authorities).Keywords: Taxpayer behavior, Implementation of Tax Collection, Self Assessment System

ANALISIS PENERAPAN AKUNTANSI BIAYA LINGKUNGAN PADA PT. ROYAL COCONUT AIRMADIDI

Franciska, Regina Mariana, Sondakh, Jullie J., Tirayoh, Victorina Z.

JURNAL RISET AKUNTANSI GOING CONCERN Vol 14, No 1 (2019): Going Concern Vol.14 No.1 April 2019
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Abstract

Environmental Accounting is an accounting science that has the function of identifying, measuring, valuing, recognizing, presenting, and disclosing costs incurred for the purpose of managing the environment. This study aims to determine the application of Environmental Cost Accounting at the company, in terms of identifying, measuring, presenting, and disclosing the Environmental Costs that exist in the company.The research was conducted at the PT. Royal Coconut Airmadidi. This study is a qualitative research. This study uses primary data and secondary data. The result of this research is the application of Environmental Cost Accounting in the company in terms of recognition, measurement, presentation, and disclosure of Environmental Cost has sealed with existing Financial Standars Accounting. But, the company has not made a specific Financial Statement.Keywords : Environmental Accounting, Environmental Costs, Implementation of Environmental Accounting

PENGARUH PENERAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2013-2017

Tanod, Kleysia N., Nangoi, Grace B., Suwetja, I Gede

JURNAL RISET AKUNTANSI GOING CONCERN Vol 14, No 1 (2019): Going Concern Vol.14 No.1 April 2019
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Abstract

Corporate Social Responsibility is a form of corporate responsibility towards shareholders, parties with an interest in the company and the community. CSR is also an important factor that is the basis for investors' consideration to make investment decisions on the company so that the company can manage investor capital to carry out company activities to achieve profits. This study aims to determine the effect of corporate social responsibility on corporate profitability, this study uses the ratio of return on assets and return on equity to calculate the company's profitability. This research uses quantitative research method with simple linear regression, where this study uses only 1 independent variable and 2 dependent variables. The population use in this study are manufacturing company listed on the Indonesia Stock Exchange in 2013-2017. The sample of this study used 59 manufacturing companies that met the sample selection criteria. Sample selection uses purpose sampling technique. The results show that corporate social responsibility has a significant effect on return on assets and return on equity.Keywords: Return on Equity, Corporate Social Responsibility, Profitability, Return on assets

ANALISIS PERLAKUAN AKUNTANSI TERHADAP PELEPASAN DAN PENGHENTIAN ASET TETAP PADA PT. X

Toisuta, Elshinta, Kalangi, Lintje, Pangerapan, Sonny

JURNAL RISET AKUNTANSI GOING CONCERN Vol 14, No 1 (2019): Going Concern Vol.14 No.1 April 2019
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Abstract

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.Keywords: Disposal and Termination, Accounting Treatment, Fixed Assets

ANALISIS SISTEM DAN PROSEDUR AKUNTANSI ASET PADA DINAS PENDAPATAAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN KEPULAUAN SANGIHE

Makitulung, Chriswanto Ignatius, Ilat, Ventje, Runtu, Treesje

JURNAL RISET AKUNTANSI GOING CONCERN Vol 14, No 1 (2019): Going Concern Vol.14 No.1 April 2019
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

An asset is a resource that is absolutely necessary for the conduct of the Government. Government assets can be classified as financial assets and non-financial. Financial assets include cash, accounts receivable and investment. While the nonfinancial assets consist of assets which can be identified and which could not be identified. Intangible assets in the form of asset inventory (asset smoothly) and fixed assets, which in laws-known as an invitation of goods belonging to the country/region (BMN). The purpose of this research is to know the systems and procedures of Accounting Assets At the service of the Financial management of Income And assets of the Sangihe Islands Regency Area, with research methods used, are methods of data analysis that is descriptive. The results of the research on the system and procedure for an accounting of assets in the Sangihe Islands Regency indicates that the system and procedures of accounting assets are presented properly and in accordance with the government accounting system. Keywords: Accounting Asset

ANALISIS PENDIDIKAN, PENGALAMAN KERJA DAN PELATIHAN PADA PELAYANAN APARATUR PAJAK DI UPTD SAMSAT AMURANG

Regah, Ryan T., Sabijono, Harijanto, Pinatik, Sherly

JURNAL RISET AKUNTANSI GOING CONCERN Vol 14, No 1 (2019): Going Concern Vol.14 No.1 April 2019
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Abstract

In essence, the main task of the government as a public organization is to provide services to the community. Likewise with SAMSAT Amurang as one of the public organizations that are directly related to public services. SAMSAT has the duty to serve the community in terms of managing payments for Motor Vehicle Taxes (PKB) and Taxes on Transfer of Motor Vehicles (BBNKB). The tax sector is an important sector in national development, because most of the development is financed from PKB and BBNKB sectors and then increase, one of hte factors is due to the increasing number of taxpayers who pay taxes. Every day SAMSAT serves hundreds of taxpayers. By increasing the number of these taxpayers can SAMSAT withdraw taxes which in turn will be used for state financing. As one of its contributions SAMSAT strives to provide the best service in accordance with the expectations and needs of the community as taxpayers.Keywords : Final Income Tax, Construction Services

ANALISIS EFEKTIVITAS KINERJA DAN KONTRIBUSI RETRIBUSI PEMAKAIAN KEKAYAAN DAERAH TERHADAP PENDAPATAN ASLI DAERAH

Manuputty, William J., Saerang, David P. E., Alexander, Stanly W.

JURNAL RISET AKUNTANSI GOING CONCERN Vol 14, No 1 (2019): Going Concern Vol.14 No.1 April 2019
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Abstract

Retribution is one of the income obtained by various services given or certain permits by the government and one of the agencies that process it is BPPRD, in the North Sulawesi Province BPPRD there is acceptance of many types of retribution one of which is regional wealth usage retribution. The purpose of the authors in this study is to find out the effectiveness of performance and the contribution of retribution on the use of regional wealth in PAD which is a regional development resource analyzed by qualitative methods. The results obtained through this research are able to determine the effectiveness of regional wealth retribution for the past five years is very good in its realization with an average percentage 91,9% with its contribution to local revenue at 0,17%.Keywords : retribution, local revenue, performance efectivity

PENGARUH KESESUAIAN KOMPENSASI DAN KULTUR ORGANISASI TERHADAP PERSEPSI PEGAWAI ATAS FRAUD DI INSTANSI PEMERINTAHAN KOTA MANADO

Jecklein, ., Kalangi, Lintje, Walandouw, Stanley Kho

JURNAL RISET AKUNTANSI GOING CONCERN Vol 14, No 1 (2019): Going Concern Vol.14 No.1 April 2019
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Abstract

This study aimed to explore the employee perceptions of fraud in government agencies and the factors that influence the occurrence of fraud . The variables used in this study are the compliance of compensation and culture of organization as independent variables and fraud in government agencies as the dependent variable. Samples used in this research as many as 60 respondents from government agencies in Manado, especially in the Regional Financial and Asset Management Agency and the Office of Public Works and Spatial Planning of the City of Manado. Sampling technique uses purposive sampling and data collection used questionnaires. The analysis in this study used multiple linear regression analysis with the help of SPSS version 23 application. The results showed that, there is no influence of the appropriateness of compensation by fraud in Manado City government agencies, and there is a significant negative effect on fraud in Manado City government agencies.Keywords: compatibility compensation, organizational culture, fraud, government agencies

EVALUASI PENERAPAN AKUNTANSI PERSEDIAAN OBAT UNTUK PENENTUAN HARGA POKOK PENJUALAN PADA PT. CEMPAKA INDAH MURNI MANADO

Sandiri, Maissy P., Ilat, Ventje, Pinatik, Sherly

JURNAL RISET AKUNTANSI GOING CONCERN Vol 14, No 1 (2019): Going Concern Vol.14 No.1 April 2019
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Abstract

Inventory is very important for the survival of the company, the company must be able to estimate the amount of inventory it supplies. This study aims to determine evaluation the application of drug inventory accounting for the determination of cost of goods sold at PT. Cempaka Indah Murni Manado which is engaged in the distribution of medicines. The application of drug inventory accounting conducted by PT. Cempaka Indah Murni Manado is suitable but the company does not recognize incoming transfers because the products sold at PT. Cempaka Indah Murni Manado was sent from the head office in Surabaya. The results of the research on the stock accounting report for inventory from January to December most of the items there are differences in selling price and incoming transfers every month. The analytical method used in this study is a qualitative descriptive method and conclusions are drawn from the recording its merchandise inventory is a computerized perpetual method, while for the method of determining the cost of inventory using the FIFO (First In First Out) method.Keywords: Inventory accounting, cost of goods sold