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ANALYSIS OF RECORDING, CALCULATION AND REPORTING OF VALUE ADDED TAX (VAT) BASED ON E-FAKTUR AT PT. BERKAT REHOBOT MANADO

Lumikis, Riri I. C, Ilat, Ventje

ACCOUNTABILITY Vol 7, No 01 (2018): Accountability
Publisher : Universitas Sam Ratulangi

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Abstract

Value Added Tax (VAT) is a tax imposed at the time the company makes a purchase on Taxable Goods (BKP) / Taxable Services (JKP) charged from the Tax Imposition Basis (DPP). Every purchase of goods to be produced / sold, then the tax imposed on the goods, by Taxable Enterpreneurs (PKP) is a Tax Enter 10% of the sale price before tax as Value Added Tax (VAT) which is the output tax for the tax period concerned. The type of data used in this study is, Qualitative Data is data obtained from data collection techniques through interviews, analysis of focused discussion documents or observations recorded in the report. This research was conducted at PT. Berkat Rehobot. Research conducted on the recording, calculation and reporting of Value Added Tax (VAT) at PT. Berkat Rehobot it can be concluded that this company has done accounting of Value Added Tax (VAT) in accordance with Law Number 42 Year 2009. As for the calculation and reporting using e-Faktur application so that the lack of errors that occur. If there is a lack of delays or correction in reporting due to delays in the delivery of existing Input Tax Invoice. However, the overall calculation and reporting has been in accordance with the Director General of Tax Regulation No. PER-16 / PJ / 2014.Keywords: VAT Recording, Counting and Reporting

ANALYSIS CALCULATION OF DEPRECIATION FIXED ASSETS ACCORDING TO FINANCIAL ACCOUNTING STANDARDS AND TAX LAWS AS WELL AS IMPACT ON TAXABLE INCOME IN PT. MASSINDO SINAR PRATAMA MANADO

Goni, Yuvita M. F, Budiarso, Novi Swandari

ACCOUNTABILITY Vol 7, No 01 (2018): Accountability
Publisher : Universitas Sam Ratulangi

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Abstract

            Calculation of depreciation fixed assets according to financial accounting standards using five methods: the straight-line method, declining balance method, sum of the years digit method, service hours method, and the unit of productions method. While according to taxation rules just only use two method: the straight-line method and the declining balance method. The differences in the use of depreciation methods according to financial accounting standards and tax rules will result in fiscal correction. According to the depreciation expense is deductible expense for purpose of calculating income tax. The purpose of this study was determine the application of methods of depreciation fixed assets according to financial accounting standards and tax laws as well as impact on taxable income PT. Massindo Sinar Pratama Manado. The analytical method used is descriptive qualitative analysis method. The results showed the application of the method of calculation of depreciation PT. Massindo Sinar Pratama Manado in accordance with the provisions of the tax, but an error in the calculation of depreciation that increase the value of the company taxable income. PT. Massindo Sinar Pratama Manado should be more careful and referring to the tax rules in calculating the value of depreciation due to give effect to net profit before tax (taxable income) of the company, so that it will also to give effect to income tax to be paid by the company. Keywords : depreciation, fixed assets, financial accounting standards, tax rules, taxable income

ANALYSIS OF INTERNAL CONTROL OF FIXED ASSETS IN PT. LUMBUNG BERKAT INDONESIA

Makaluas, Jesella Lourina, Pontoh, Winston

ACCOUNTABILITY Vol 7, No 01 (2018): Accountability
Publisher : Universitas Sam Ratulangi

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Abstract

The presence of an internal control system of fixed assets that will assist management in supervising, monitors costs incurred when fixed assets are acquired until property, plant, and equipment are released. Adding or extending the useful life of fixed assets and assisting in increasing the operational contribution and productive capacity of the companys fixed assets maintain security, check the accuracy and correctness of data from the companys fixed assets. This study aims to determine the implementation of the structure of Internal Controls of Fixed Assets conducted in PT Lumbung Berkat Indonesia which is a type of construction company. The analysis method used is descriptive method. Data type is qualitative data with secondary data source. The result of the research shows that internal control in PT Lumbung Berkat Indonesia has not been effective yet. This is seen from the lack of separation of duties and responsibilities between the finance and accounting departments, the absence of an audit committee, never conducting tests and measurements on fixed assets. Any decision relating to fixed assets shall first be authorized by the President Director, but the company never conducts physical property checks and matching with fixed assets records. There is also no expenditure on capital and revenues. Depreciation method used is straight line depreciation  and implemented continuously every year. However, the list of fixed assets of the company has not been up to date since the company only attaches fixed assets in the form of buildings and vehicles in the project (excluding vehicles and inventory in the office).Keywords: Internal Control, Fixed Assets.

EFFECT OF PARTICIPATION OF BUDGET PREPARATION ON PERFORMANCE OF SKPD APPARATUS (Case Study In Local Government of Manado City)

Waney, Mekson, Pontoh, Winston

ACCOUNTABILITY Vol 6, No 2 (2017): Accountability
Publisher : Universitas Sam Ratulangi

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Abstract

The performance of an officer will be seen when he is involved in budgeting so that the budget set will be the correct reference in accordance with regional needs rather than on the interests of the authorities. The performance of the apparatus is largely determined by financial management, which includes budgeting. Inadequate budget formation can be demonstrated by the placement of apparatus based solely on proximity and personal relations factors, personnel who only prioritize personal or short-term interests, the occurrence of budget slack, do not involve fully to the financial management official in the preparation of budget and the time of budget preparation done just a few days. This study aims to determine the effect of budgetary participation on apparatus performance in SKPD in Manado City. The population in this study is 7,811 employees/apparatus that exist in 43 SKPD at Manado City Government. The sample chosen using purposive sampling method, that is 84 employees/apparatus having position as secretary, head of section, head of sub section. For the primary data tested came from 78 respondents from 84 respondents who set. The method of analysis used is simple linear regression analysis, before the data to be processed first tested by using the classical assumption test. While for data processing research using computer program SPSS version 15.0. The test results showed the participation of budgeting have an effect on significantly on apparatus performance at SKPD in Manado City Government. This is obtained from the results of the t test which shows a significance level of 0.000 (less than 0.005).Keywords: Participation of budget preparation, apparatus performance

ANALYSIS OF FINANCIAL PERFORMANCE IN THE GOVERNMENT OF NORTH SULAWESI

Korompot, Riska, Warongan, Jessy

ACCOUNTABILITY Vol 6, No 2 (2017): Accountability
Publisher : Universitas Sam Ratulangi

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Abstract

The objective of this research was to determine the financial performance of North Sulawesi Provincial Government and was measured from the Independence Ratio, Effectiveness Ratio, Degree of Fiscal Decentralization Ratio, Harmony Ratio, and Growth Ratio. The results showed that the Independence ratio of North Sulawesi Province in 6 years from 2010-2015 has increased and included in the category of Participatory which means it is quite independent and has reduced the level of dependence on external parties and manage the existing funds such as Domestic Revenue as well as describe that the people of North Sulawesi is quite prosperous because it is able to participate in tax payments which is one of the largest regional income. The Effectiveness Ratio of Domestic Revenue shows effective criteria to the Regional Financial Performance, because based on the effectiveness ratio of Domestic Revenue in 6 years of research only last 2 years namely 2014 and 2015 which include in the category of Not Effective which means decreasing on the performance of local government of North Sulawesi province. The Decentralization Degrees for Government of North Sulawesi Province shows that they still has not fully fulfilled the total revenue with they own-source revenue. The Harmony Ratio represents more realization of operating expenditures than capital expenditures, this is not so good especially for developing regions such as North Sulawesi Province. The Growth Ratio shows an unstable number from 2010 to 2015. The instability is caused by the implementation of money follows functions which are considered not optimal yet, so the work that must be done by some Regional Work Unit at the same time according to expertise and the division is not going well.Keywords : regional financial performance, APBD

ANALISIS PENGAKUAN PENDAPATAN DAN BEBAN MENURUT PSAK NO. 28 PADA PT. ASURANSI TRI PAKARTA CABANG MANADO

Rosalie, Eugenia, Budiarso, Novi S.

ACCOUNTABILITY Vol 6, No 1 (2017): Accountability
Publisher : Universitas Sam Ratulangi

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Abstract

Uniformity in the preparation of a financial report needs to be done to get the results of a financial report is good and trustworthy. For that every company needs to implement the applicable accounting standardization in order to create information that is easily understood by users of information. In a financial statement of the most important is the recognition of revenues and expenses in accordance with the applicable standardization. The purpose of this study was to determine the recognition of revenues and expenses made by PT. Tri Pakarta insurance in accordance with the standardization that exists is under PSAK No. 28 about insurance. The method used is descriptive analytical method, which is a method of research based on the search data- data will then be analyzed and described later concluded in accordance with the purpose of this study. From these results it can be concluded that PT. Insurance Tri Pakarta has made the recognition of revenues and expenses that have taken the appropriate standardization of existing ie, revenue is recognized based on the contract effective or calculated in accordance with its useful life, and the burden of claims in connection with the events of loss to the insurance objects insured, covers claims approved (settled claims), claims in process (outstanding claims), claims incurred but not yet reported and claim settlement expenses (claims settlement expenses), recognized as an expense claim when there is an obligation to meet claims or losses when the report came up.Keywords : Revenues, Expenses, Insurance, PSAK NO. 28

ANALISIS RASIO KEUANGAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) KOTA MANADO UNTUK MENILAI KINERJA KEUANGAN PEMERINTAH KOTA MANADO TAHUN ANGGARAN 2011 - 2015

Pilat, Juddy Julian, Morasa, Jenny

ACCOUNTABILITY Vol 6, No 1 (2017): Accountability
Publisher : ACCOUNTABILITY

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Abstract

This study aims to assess the financial performance of Manado City Government using Financial Ratio Analysis of Regional Budget for Fiscal Year 2011-2015. Type of research is the descriptif qualitative with case study approach. The processed data is the Budget Realization Report of Manado City Government for Fiscal Year 2011-2015 were obtained from the internet publication on the official website of Financial Management Board and Regional Property of Manado City. The analysis used to analyze the Regional Financial Performance is Financial Ratio Analysis by calculate the Ratio of Independence, Degree of Fiscal Decentralization, Ratio of Effectiveness, Ratio of Efficiency and Ratio of Expenditure Congruence. While the analysis used to analyze the Ability of Regional Finance is to calculate the Share and Growth, Map of Regional Finance Capability and Financial Capability Index. Based on the calculation and analysis of the Regional Financial Performance can be concluded that the pattern of the regions autonomy level relationships in Manado City is instructive criteria. Degree of Fiscal Decentralization is still lacking, but the Ratio of Effectiveness is very effective and the Ratio of Efficiency is also very efficient. Ratio of Expenditure Congruence shows the balance between expenditures are not balanced. Based on the calculation and analysis of the Regional Financial Capability can be concluded, that the condition of financial ability of Manado City is still not ideal. Share and Growth calculation results, the position of Manado City is in quadrant II and Financial Capability Index of Manado City is high. Keywords: Financial Ratio Analysis of Regional Budget, Financial Performance of Local Government.

PENERAPAN PSAK NO. 45 REVISI TAHUN 2015 PADA YAYASAN MADRASAH IBTIDAIYAH BAITUL MAKMUR KOTA KOTAMOBAGU

Sugeha, Aldiansyah, Lambey, Linda

ACCOUNTABILITY Vol 6, No 1 (2017): Accountability
Publisher : Universitas Sam Ratulangi

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Abstract

Along with the times, now a non-profit organization has been growing rapidly, for example a foundation engaged in educational, religious, health and others. Kotamobagu State Islamic Elementary School is an example of a foundation that is engaged in the field of education are categorized into non-profit organizations because it has the resources coming from student fees and parental contributions. As with any profit organizations, non-profit organizations also require knowledge of accounting to record expenses and revenues. In order to provide some form of responsibility and accountability to the community, the foundation is also required to prepare financial statements in accordance with the rules or standards that already exist. The purpose of this study was to determine the Financial Statements of Government Elementary School Baitul Makmur when applying PSAK No. 45. The method used is descriptive qualitative. Result shows that Government Elementary School have made a financial statement is still as simple as cash receipt book, cash expenditure book, the book recapitulation and did not make statements as set forth in PSAK No. 45.Keywords : PSAK, Nonprofit, Financial Statement

EVALUASI PENERAPAN SISTEM PENGENDALIAN INTERNAL ATAS PENERIMAAN, PENGEMBALIAN DAN PELELANGAN BARANG JAMINAN PADA PT. PEGADAIAN (PERSERO)

Siwu, Fifke Masyie, Poputra, Agus T.

ACCOUNTABILITY Vol 6, No 1 (2017): Accountability
Publisher : Universitas Sam Ratulangi

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Abstract

PT. Pegadaian (Persero) provides loans to people with require collateral item as insurance. PT. Pegadaian have to keep the collateral save and maintain it secure, so that internal control for collateral items are necessary needed. The purpose of this research was to determine and evaluate the implementation of the internal control systems for receiving, returns, and auctions of collateral items at PT. Pegadaian (Persero). The method used is qualitative descriptive with five components of COSO to evaluate the effectivities of internal control that applied at PT. Pegadaian (Persero). The five components of the COSO internal control is the control environment, risk assessment, control activities, information and communication and monitoring. The results showed that internal control systems at PT. Pegadaian (Persero) have been support by Standard Operating Procedures for all operations and filed documents. But from the evaluation for internal control system of receiving, returns, and auctions of collateral items there are still task stacking at unit manager make internal control systems PT. Pegadaian (persero) still have lack of control.Keywords: Internal Control Systems, Collateral Item, COSO.

ANALISIS PROFITABILITAS DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

Tala, Olifia, Karamoy, Herman

ACCOUNTABILITY Vol 6, No 1 (2017): Accountability
Publisher : Universitas Sam Ratulangi

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Abstract

This study aimed to analyze the profitability and leverage to earnings management. The population of this study is chemical and basic industry sectors manufacturing companies who were registered in Indonesian Stock Exchange from 2012 to 2015. 14 companies in chemical and basic industry sectors manufacturing companies category was used as sample, conducted by using purposive sampling method. Data were analyzed using multiple linear regression analysis with SPSS version 24. The results showed that profitability affects significantly, and leverage have no significant effects on earnings management.  Keywords: Profitability, Leverage, Earnings Management.