GOING CONCERN : JURNAL RISET AKUNTANSI最新文献_第10页

PENGARUH RETURN ON ASSET, CURRENT RATIO, SIZE DAN GROWTH TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013 - 2015 2013年至2015年印尼证券交易所上市的制造业资本结构

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2018-12-31 DOI: 10.32400/GC.13.04.22075.2018

Lina, Afriza Amir

{"title":"PENGARUH RETURN ON ASSET, CURRENT RATIO, SIZE DAN GROWTH TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013 - 2015","authors":"Lina, Afriza Amir","doi":"10.32400/GC.13.04.22075.2018","DOIUrl":"https://doi.org/10.32400/GC.13.04.22075.2018","url":null,"abstract":"This study aims to test and analyze the effect of Return on Asset, Current Ratio, Size and Growth on Capital Structure in manufacturing company listing in Indonesia Stock Exchange in years 2013 - 2015. In this Research there is 151 population of manufacturing company listing in Indonesia Stock Exchange in years 2013 - 2015. The sample of this research amounted to 183 financial reports from 61 manufacturing companies listing in Indonesia Stock Exchange in years 2013 - 2015. The test results which are the research conclusions are Return on Asset and Current Ratio partially shows negative affect and significant toward Capital Structure in manufacturing company listing in Indonesia Stock Exchange in years 2013 - 2015. Size and Growth no affect toward Capital Structure in manufacturing company listing in Indonesia Stock Exchange in years 2013 - 2015.Return on Asset, Current Ratio, Size dan Growth simultaneously showsaffect and significant the Capital Structure in manufacturing company listing in Indonesia Stock Exchange in years 2013 - 2015.Keywords : Return on Asset, Current Ratio, Size, Growth and Capital Structure","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127789270","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: 3

ANALISIS SISTEM INFORMASI AKUNTANSI DALAM PEMBERIAN KREDIT PADA KOPPELOG BULOG MANADO 会计信息系统分析马纳多的信用分配

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2018-12-31 DOI: 10.32400/gc.13.04.21515.2018

Jessica Brenda Suwatalbessy, Jenny Morasa, Steven J. Tangkuman

引用次数: 2

ANALISIS EFEKTIFITAS DAN KONTRIBUSI PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN (PBB-P2) TERHADAP PENINGKATAN PENERIMAAN PENDAPATAN ASLI DAERAH DI KABUPATEN MINAHASA SELATAN DAN KOTA MANADO 分析地球、农村和城市建筑(pb - p2)对南米纳哈萨摄入区和马纳多市的本土收入收入增加的影响与贡献

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2018-12-31 DOI: 10.32400/gc.13.04.20989.2018

Felia Lintong, Harijanto Sabijono, Meily Y. B. Kalalo

引用次数: 0

ANALISIS PENERAPAN SISTEM DAN PROSEDUR PEMBERIAN KREDIT PEMILIKAN RUMAH (KPR) SUBSIDI PADA BANK TABUNGAN NEGARA CABANG MANADO 对马纳多县储蓄银行的系统和抵押贷款程序的应用分析

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2018-12-31 DOI: 10.32400/GC.13.04.22060.2018

Hibatullah Fauzan Takalamingan, D. Saerang, Meily Y. B. Kalalo

{"title":"ANALISIS PENERAPAN SISTEM DAN PROSEDUR PEMBERIAN KREDIT PEMILIKAN RUMAH (KPR) SUBSIDI PADA BANK TABUNGAN NEGARA CABANG MANADO","authors":"Hibatullah Fauzan Takalamingan, D. Saerang, Meily Y. B. Kalalo","doi":"10.32400/GC.13.04.22060.2018","DOIUrl":"https://doi.org/10.32400/GC.13.04.22060.2018","url":null,"abstract":"This study aims to find out how the System and Procedure of the Subsidy House Ownership Credit (KPR) in Manado Branch of PT. Bank Tabungan Negara. This type of research is descriptive with qualitative approach. The data collecting techniques done were interview, observation and documentation. The steps taken to analyze the acquired data were done in two phases, they were (1) analyzing how the System and Procedure of the Subsidy House Ownership Credit (KPR) in Mandao Branch of PT. Bank Tabungan Negara (BTN) is already good, and (2) analyzing whether the factors that cause bad credit in the House Ownership Credit (KPR) in Manado Branch of PT. Bank Tabungan Negara and how the settlement of bad credit is done by the Manado Branch of PT. Bank Tabungan Negara. The result of the research showed that the Subsidy House Ownership Credit (KPR) System and Procedure were good and was suitable with the standards applied by the government. Factors that cause bad credit in the House Ownership Credit (KPR) System and Procedure in Manado Branch of PT. Bank Tabungan Negara were ill debtors, the debtor has no job, the house is not standard, and the character of the debtor. The settlement effort is to collect and if it cannot be billed then a decision is taken by auction.Keywords: System and Procedure, the Subsidy House Ownership Credit, and Bad Credit","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"127 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124846434","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

ANALISIS PAJAK PERTAMBAHAN NILAI DAN PAJAK PENGHASILAN PASAL 22 PADA PT. MAKMUR AUTO MANDIRI 增值税分析第22条第10款所得税及所得税

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2018-12-31 DOI: 10.32400/gc.13.04.21173.2018

Gladys Mita Marthina Bala, D. Saerang, Inggriani Elim

{"title":"ANALISIS PAJAK PERTAMBAHAN NILAI DAN PAJAK PENGHASILAN PASAL 22 PADA PT. MAKMUR AUTO MANDIRI","authors":"Gladys Mita Marthina Bala, D. Saerang, Inggriani Elim","doi":"10.32400/gc.13.04.21173.2018","DOIUrl":"https://doi.org/10.32400/gc.13.04.21173.2018","url":null,"abstract":"This research was conducted at PT. Makmur Auto Mandiri Manado, located in Malalayang, Manado city. While the implementation time of this research was carried out in march 2018 until it tas finished. PT. Makmur Auto Mandiri is a company that sells two-wheeled motor vehicles. Thus the company cannot be separated from the imposition of VAT. The company is also subject to income tax 22 for the sale of two-wheeled motor vehicles to the Government which os directly collected by the government treasurer. The purpose of this reseach was to explain how the recording and reporting of VAT and Income Tax Article 22 at PT. Makmur Auto Mandiri. Data sources are taken from tax documents related to research. In this reseach the author uses descriptive method. From the research conducted it can be concluded that PT. Makmur auto Mandiri has carried out tax obligations in accordance with th applicable tax laws. The author still finds some problems in reporting that are not in accordance with the legislation. In addition to evaluation, the author also provides advice that can be considered by the company as input and improvement for the company in terms of better taxation.Keywords: VAT, Income Tax Article 22, Recording and Reporting. ","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121618878","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: 3

ANALISIS POTENSI PAJAK DAERAH DAN RETRIBUSI DAERAH SEBAGAI SUMBER PENDAPATAN ASLI DAERAH KABUPATEN HALMAHERA UTARA

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2018-12-31 DOI: 10.32400/gc.13.04.21597.2018

Meilin Hehega, Herman Karamoy, Natalia Y. T. Gerungai

引用次数: 0

ANALISIS MEKANISME PEMUNGUTAN DAN EFEKTIVITAS RETRIBUSI PASAR DI KOTA BITUNG 分析比特市市场报复的投票和有效性机制

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2018-12-31 DOI: 10.32400/gc.13.04.21286.2018

Meivi M. Kaunang, Lintje Kalangi, Treesje Runtu

{"title":"ANALISIS MEKANISME PEMUNGUTAN DAN EFEKTIVITAS RETRIBUSI PASAR DI KOTA BITUNG","authors":"Meivi M. Kaunang, Lintje Kalangi, Treesje Runtu","doi":"10.32400/gc.13.04.21286.2018","DOIUrl":"https://doi.org/10.32400/gc.13.04.21286.2018","url":null,"abstract":"One source of Regional Original Revenue is local taxes, regional levies and other legitimate local revenue management. Regional levies consist of 3 types of retribution, namely general service retribution, business service retribution and certain licensing retribution. Market’s levies is one type of regional retribution that is included in general retribution whose collection must be in accordance with the existing operational procedure standards to support the realization of its acceptance. This study aims to determine the mechanism of market’s levies collection and the level of effectiveness of market’s levies in the city of Bitung. The research method used is qualitative descriptive analysis, by analyzing the collection mechanism and the effectiveness of market’s levies. The results of the study show that the mechanism of collection of retribution is in accordance with the existing SOP and the achievement of its effectiveness is effective with an average level of 87.13%. Bitung city government can be better able to approach marketers for example by socializing market’s levies regulations so that later can also support the realization of levies revenue.Keywords : Market’s Levies, Collection Mechanisms and Effectiveness","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116526555","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 EFEKTIVITAS PENGGUNAAN ANGGARAN SEBAGAI ALAT PENGENDALIAN BELANJA LANGSUNG PADA BIRO HUKUM PROVINSI SULAWESI UTARA 分析了预算使用作为直接预算控制手段的有效性

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2018-12-31 DOI: 10.32400/gc.13.04.21159.2018

Rahmawaty M. Bumulo, L. Lambey, Lidia M. Mawikere

{"title":"ANALISIS EFEKTIVITAS PENGGUNAAN ANGGARAN SEBAGAI ALAT PENGENDALIAN BELANJA LANGSUNG PADA BIRO HUKUM PROVINSI SULAWESI UTARA","authors":"Rahmawaty M. Bumulo, L. Lambey, Lidia M. Mawikere","doi":"10.32400/gc.13.04.21159.2018","DOIUrl":"https://doi.org/10.32400/gc.13.04.21159.2018","url":null,"abstract":"Budget has an important role any organization both government and private organizations. Budget is a guideline for the actions that will be implemented by the government. It includes the transfers of expenditure and financing plans that measured in Rupiah. Those are arranged systematically in accordance to a certain classification over one period. Budget preparation should be planned in advance so that the programs and activities targeted by the organization can be achieved. This study was conducted with the aim to find out how the budget is made, how the effectiveness of budget use is as a means of controlling direct expenditure, what factors influence the budget absorption mismatch in the North Sulawesi Provincial Legal Bureau in 2015-2017.The analytical method used is descriptive analysis. The results of the research for budget preparation are in accordance with the applicable regulations, that the effectiveness level from the year 2015 to 2017 as a whole is in the effective category. By the year of 2015 the effectiveness of the direct expenditure budget utilization is at 96.33% (effective), which has the lowest budget absorption compared to the year 2016-2017. By the year of 2016 the effectiveness of the direct budget utilization is at 99.76% (effective), and by the year2017 the level of effectiveness is 99.70% (effective). Budget absorption mismatches occur because of budget savings the residual value of spending, the difference in market prices from the prices already budgeted by the Sulawesi Provincial Legal Bureau.Keywords: Budgets, Effectiveness, Direct Expenditure","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134560820","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 BUNGA TABUNGAN UNTUK MENGHITUNG PPH FINAL PASAL 4 AYAT 2 YANG HARUS DIPOTONG PADA NASABAH BANK SULUTGO CABANG BITUNG 分析储蓄利率的计算，以计算最后一条PPH第4条第2款，该条款将被削减到SULUTGO BANK BITUNG branch

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2018-12-31 DOI: 10.32400/GC.13.04.22061.2018

Felicia Maria Kalangi, Inggriani Elim, Lidia M. Mawikere

{"title":"ANALISIS PERHITUNGAN BUNGA TABUNGAN UNTUK MENGHITUNG PPH FINAL PASAL 4 AYAT 2 YANG HARUS DIPOTONG PADA NASABAH BANK SULUTGO CABANG BITUNG","authors":"Felicia Maria Kalangi, Inggriani Elim, Lidia M. Mawikere","doi":"10.32400/GC.13.04.22061.2018","DOIUrl":"https://doi.org/10.32400/GC.13.04.22061.2018","url":null,"abstract":"One of the objects of income tax article 4 paragraph 2 is the interest on savings. Every customer who saves in the bank will get interest on their savings and the interest will be taxed at a rate of 20% of the gross amount. The research objective was to find out the savings interest calculation and calculate the final income tax article 4 paragraph 2 that must be deducted at the Bank SulutGo customer in the Bitung branch and whether the final PPh deduction in Article 4 paragraph 2 was in accordance with the applicable tax regulations. The analytical method used is descriptive method, in the form of interviews and documentation. The results of the study show that Bank SulutGo Branch Bitung uses the daily balance method to calculate savings interest. Savings interest will be calculated automatically by the system and channeled directly to the customer's account. The tax rate imposed by Bank SulutGo in the Bitung Branch is in accordance with Law No. 36 of 2008 and PP No. 123 of 2015 which is 20% of the gross amount of interest.Keywords: Savings Interest Calculation, Final Income Tax Article 4 paragraph 2","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133764991","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 LIKUIDITAS, PRICΕ ΕARNING RATΙO (PΕR) DAN DΙVΙDΕND PΕR SHARΕ (DPS) PADA HΑRGΑ SΑHΑM 流动性的影响,龙眼ΕΕARNING哀ΙO (PΕR) P和D V DΙΙΕNDΕR沙尔Ε(DPS)公元H HΑRGΑSΑΑ

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2018-12-31 DOI: 10.32400/gc.13.04.21749.2018

Wijaya Putra, Stefahni, Karina F. Sitohang, Jessyln Govanni, Anneliese, Ricke, Mesrawati, Sukma Hayati

引用次数: 0