GOING CONCERN : JURNAL RISET AKUNTANSI最新文献

EVALUASI SISTEM PENGENDALIAN INTERN PEMERINTAH ATAS PELAYANAN PERIZINAN PADA DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU DAERAH PROVINSI SULAWESI UTARA 政府内部控制系统对精益求全的投资服务和北苏拉威西省单门业务的综合服务的评估

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2020-10-16 DOI: 10.32400/gc.15.4.30776.2020

M. Rahman, Grace B. Nangoi, S. K. Walandouw

{"title":"EVALUASI SISTEM PENGENDALIAN INTERN PEMERINTAH ATAS PELAYANAN PERIZINAN PADA DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU DAERAH PROVINSI SULAWESI UTARA","authors":"M. Rahman, Grace B. Nangoi, S. K. Walandouw","doi":"10.32400/gc.15.4.30776.2020","DOIUrl":"https://doi.org/10.32400/gc.15.4.30776.2020","url":null,"abstract":"Government in carry out public services such as licensing service or other services not escape the chances of risks, such as fraud and maladministration, then to minimize this risks, it takes an integral system that can control the implementation of service. Government Internal Control System (GICS) implementation whole in the central government and local government. GICS has an important role in the implementation of services by government agencies. The purpose of research was to evaluate internal control on licensing service in the Investment and One Stop Integrated Service Office of North Sulawesi based of Government Regulation Number 60 of 2008 regarding Government Internal Control System (GICS) consists of five components; control environment, risk assessment, control activities, information and communication and monitoring activities. The type of research used qualitative descriptive method. Data were collected by observation, interviews and documentation. The results showed that component of control activities which is physical asset was not in accordance with Government Regulation Number 60 of 2008, this difference because the security of assets was not running well. For other components, such as control environment, risk assessment, information and communication and monitoring activities, evaluation results indicate it was in accordance with Government Regulation Number 60 of 2008.","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123895021","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PERAN AUDITOR INTERNAL DALAM MEWUJUDKAN KEPATUHAN ORGANISASI PERANGKAT DAERAH (OPD) DI BIDANG PENATAUSAHAAN KEUANGAN PADA KANTOR INSPEKTORAT KABUPATEN MINAHASA UTARA 内部审计人员在米纳哈萨省(MINAHASA county INSPEKTORAT office)的区域财务组织(OPD)的作用

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2020-10-16 DOI: 10.32400/gc.15.4.30283.2020

Andini Anjali, Jenny Morasa, S. K. Walandouw

{"title":"PERAN AUDITOR INTERNAL DALAM MEWUJUDKAN KEPATUHAN ORGANISASI PERANGKAT DAERAH (OPD) DI BIDANG PENATAUSAHAAN KEUANGAN PADA KANTOR INSPEKTORAT KABUPATEN MINAHASA UTARA","authors":"Andini Anjali, Jenny Morasa, S. K. Walandouw","doi":"10.32400/gc.15.4.30283.2020","DOIUrl":"https://doi.org/10.32400/gc.15.4.30283.2020","url":null,"abstract":"The role of internal audit in this case is that government internal auditors play an important role in the government system, namely as a supervisory function where the internal auditors are given the responsibility of examining, evaluating and carrying out the supervisory function. This study aims to determine the role of the Inspectorate as an internal government auditor in realizing the compliance of Regional Apparatus Organizations (OPD) in the field of financial administration. Data collection techniques using interviews and documentation. Based on the research results, it is known that the Inspectorate of North Minahasa Regency as the government's internal auditor has a very important role in supervising the financial administration sector. This is evidenced by the implementation of the supervisory function in internal audit, namely planning the supervision program, formulating policies and monitoring facilities as well as examining, investigating, testing and evaluating the supervisory duties as well as monitoring performance and finance by the Regional Apparatus Organization (OPD) in North Minahasa Regency. Apart from overseeing and examining the government internal auditors also play a role in detecting fraud.","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128215539","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENGARUH INFLASI DAN KURS TERHADAP HARGA SAHAM DI INDUSTRI DASAR DAN KIMIA 通货膨胀和汇率对基础工业和化学价格的影响

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2020-10-16 DOI: 10.32400/gc.15.4.31601.2020

Dian Efriyenty

引用次数: 1

EVALUASI PENERAPAN SISTEM INFORMASI AKUNTANSI PENJUALAN KREDIT PADA PT. JUMBO POWER INTERNATIONAL 大权力国际公司信用销售会计信息系统的应用评估

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2020-10-16 DOI: 10.32400/gc.15.4.30775.2020

Kintan Viktorina, Harijanto Sabijono, Sherly Pinatik

引用次数: 0

EVALUASI PENERAPAN PSAK 71 MENGENAI INSTRUMEN KEUANGAN PADA PT. SARANA SULUT VENTURA MANADO 评估PSAK 71对文图拉·马纳多的财务工具的应用

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2020-10-14 DOI: 10.32400/gc.15.3.30178.2020

Veronica Ilat, Harijanto Sabijono, Sintje Rondonuwu

引用次数: 8

EVALUASI PERLAKUAN AKUNTANSI ATAS PIUTANG TAK TERTAGIH PADA PT. ANGKASA PURA I (PERSERO) CABANG MANADO 向MANADO PT. PURA I (PERSERO)分支机构(PERSERO)无收账款的会计评估

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2020-10-14 DOI: 10.32400/gc.15.3.30175.2020

Ribka Josevira Logor, Harijanto Sabijono, S. Alexander

引用次数: 1

PROSEDUR PENGADAAN BARANG DAN JASA DI DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU DAERAH PROVINSI SULAWESI UTARA 在北苏拉威西省一门投资服务和综合服务的商品和服务程序

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2020-10-14 DOI: 10.32400/gc.15.3.30684.2020

Lidya Angrini Sarapi, D. Saerang

引用次数: 1

ANALISIS PENGUKURAN DAN PELAPORAN BIAYA KUALITAS SEBAGAI ALAT PENGENDALIAN BIAYA KUALITAS PADA CV. BLACK CUP INDO UTAMA MANADO 质量成本分析和报告作为CV的质量成本控制工具。印多杯主打马纳多

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2020-06-19 DOI: 10.32400/gc.15.3.28870.2020

Herman Pabusa, S. Alexander, Djeini Maradesa

{"title":"ANALISIS PENGUKURAN DAN PELAPORAN BIAYA KUALITAS SEBAGAI ALAT PENGENDALIAN BIAYA KUALITAS PADA CV. BLACK CUP INDO UTAMA MANADO","authors":"Herman Pabusa, S. Alexander, Djeini Maradesa","doi":"10.32400/gc.15.3.28870.2020","DOIUrl":"https://doi.org/10.32400/gc.15.3.28870.2020","url":null,"abstract":"Quality costs are costs incurred by the company in order to improve product quality which refers to all costs incurred to prevent the occurrence of defective goods or costs that must be incurred due to defective goods. Quality costs can be divided into two groups, namely the first quality costs associated with control activities consisting of prevention costs and valuation costs and the second is costs associated with failure activities consisting of internal failure costs and external failure costs. This study aims to determine the measurement and reporting of quality costs as a quality cost control tool on the CV. Indo Utama Black Cup Manado. The research method used in this thesis research is a descriptive method in which the purpose of each data collected is analyzed then drawn a conclusion and the type of research used is descriptive qualitative. The results obtained that the measurement and reporting of quality costs on the CV. Indo Utama Manado Black Cup has not yet taken cost measurements and has not presented separate quality cost reporting, so it cannot be used as a quality cost control tool.","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127181783","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

ANALISIS PERHITUNGAN PAJAK PENGHASILAN PASAL 25 PADA PT. SURYA FAJAR MAS MANADO 分析苏莉亚·法加尔·马斯·马纳多PT. FAJAR MAS MANADO的第25条所得税计算

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2020-02-02 DOI: 10.32400/gc.15.2.27855.2020

Ryan Yngwie Mamahit, Harijanto Sabijono, S. K. Walandouw

引用次数: 0

PENGARUH CURRENT RATIO, WORKING CAPITAL TURNOVER, DEBT TO EQUITY RATIO, DAN TOTAL ASSETS TURNOVER TERHADAP RETURN ON INVESTMENT PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2019-11-14 DOI: 10.32400/gc.14.4.26336.2019

Christina Christina, Monica Monica, A. Aurelia, Sherley Fitria, L. Lina, Maya Sabirina Panggabean

{"title":"PENGARUH CURRENT RATIO, WORKING CAPITAL TURNOVER, DEBT TO EQUITY RATIO, DAN TOTAL ASSETS TURNOVER TERHADAP RETURN ON INVESTMENT PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"Christina Christina, Monica Monica, A. Aurelia, Sherley Fitria, L. Lina, Maya Sabirina Panggabean","doi":"10.32400/gc.14.4.26336.2019","DOIUrl":"https://doi.org/10.32400/gc.14.4.26336.2019","url":null,"abstract":"The purpose of this research is to provide and increase knowledge for the readers and to analyze the effect of Current Ratio, Working Capital Turnover, Debt to Equity Ratio, and Total Assets Turnover on Return on Investment in food and beverage companies listed on the Indonesia Stock Exchange for the period 2012-2017. The study population used was 20, the research sample of 11 companies. The research method uses quantitative statistics. The data analysis technique uses the classic assumption test. Hypothesis testing is assessed by multiple linear regression test, T test, and F test. The hypothesis test results of the determination coefficient obtained Adjusted R Square (R2) value of 58%, so it can be said that the variable Current Ratio (X1), Debt to Equity Ratio (X2), Working Capital Turnover (X3), and Total Assets Turnover (X4) affect the Return on Investment (Y) of 58% and the remaining 42% is influenced by other variables that are not found in this study.","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133532903","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 4