GOING CONCERN : JURNAL RISET AKUNTANSI最新文献_第3页

ANALISIS PERLAKUAN AKUNTANSI TERHADAP PERSEDIAAN BARANG USANG PADA PT. SINAR NIAGA SEJAHTERA (DISTRIBUTOR GARUDA FOOD) MANADO 分析繁荣贸易公司(揭路荼食品经销商)的腐败库存

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2019-10-22 DOI: 10.32400/gc.14.3.25953.2019

Yelfindi Purba, Herman Karamoy, Jessy D. L. Warongan

{"title":"ANALISIS PERLAKUAN AKUNTANSI TERHADAP PERSEDIAAN BARANG USANG PADA PT. SINAR NIAGA SEJAHTERA (DISTRIBUTOR GARUDA FOOD) MANADO","authors":"Yelfindi Purba, Herman Karamoy, Jessy D. L. Warongan","doi":"10.32400/gc.14.3.25953.2019","DOIUrl":"https://doi.org/10.32400/gc.14.3.25953.2019","url":null,"abstract":"Inventories of obsolete goods will incur inventory costs, costs that exceed income will not generate profits. PT. Sinar Niaga Sejahtera (Garuda Food Distributor) Manado quite often finds inventory obsolescence of goods sold on credit to customer outlets. The research objective was to analyze the causes of obsolete inventory and accounting treatment of obsolete inventory at PT. Sinar Niaga Sejahtera (Garuda Food Distributor) Manado in accordance with accounting theory. The research method used is descriptive qualitative, where data and information obtained from PT. Sinar Niaga Sejahtera (Garuda Food Distributor) Manado is described qualitatively. The results of research at PT. Sinar Niaga Sejahtera (Distributor of Garuda Food) Manado, which is the cause of obsolete inventory due to expiration of consumption or expiration periods and accounting treatment of inventory of obsolete goods using the reserve method is in accordance with the applicable accounting theory and has run well with and obsolete inventory still in the normal category because it never exceeds the limit of what is reserved for one period.","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"102 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131431560","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

PENERAPAN PSAK NOMOR 45 TENTANG PELAPORAN KEUANGAN ORGANISASI NIRLABA PADA SMK NEGERI 1 MANADO 将非营利组织的财务报告应用于SMK国家1 MANADO

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2019-10-22 DOI: 10.32400/gc.14.3.26008.2019

Mario Rantung, Harijanto Sabijono, Victorina Z. Tirayoh

{"title":"PENERAPAN PSAK NOMOR 45 TENTANG PELAPORAN KEUANGAN ORGANISASI NIRLABA PADA SMK NEGERI 1 MANADO","authors":"Mario Rantung, Harijanto Sabijono, Victorina Z. Tirayoh","doi":"10.32400/gc.14.3.26008.2019","DOIUrl":"https://doi.org/10.32400/gc.14.3.26008.2019","url":null,"abstract":"Along with the development of the world of education today, the Indonesian government is very serious in responding to the development of education to produce quality schools, this is also with considerable school activities. Things that must be accounted for and delivered through financial statements.This study aims to describe the presentation of financial reports on Nonprofit Organizations and to find out how to implement the application of PSAK number 45 concerning the Presentation of Financial Statements of SMK Negeri 1 Manado. The data research method used is qualitative analysis with qualitative analysis and quantitative analysis. Qualitative analysis to find out the comparative object of research is financial reporting at SMK Negeri 1 Manado with PSAK No. 45 and also with the preparation of budget and budget. Economic analysis to find out the values that arise from the financial statements of SMK Negeri 1 Manado The results of the analysis show that the preparation of financial statements at SMK Negeri 1 Manado has not been used to make financial statements, financial statements, and financial statements that are in accordance with the financial format contained in PSAK No. 45.","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"146 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114645420","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 TERHADAP IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN UNTUK ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA EMKM CV. M’ARS STUDIO 对EMKM CV无公共责任实体的财务会计标准执行分析。M 'ARS工作室

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2019-10-22 DOI: 10.32400/gc.14.3.25982.2019

Christian Jhon Mamengko, D. Saerang, Lidia M. Mawikere

{"title":"ANALISIS TERHADAP IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN UNTUK ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA EMKM CV. M’ARS STUDIO","authors":"Christian Jhon Mamengko, D. Saerang, Lidia M. Mawikere","doi":"10.32400/gc.14.3.25982.2019","DOIUrl":"https://doi.org/10.32400/gc.14.3.25982.2019","url":null,"abstract":"One indicator that can be done to support the development of an increase in the national economy is through the Micro, Small and Medium Enterprises (EMKM). This study aims to find out about the implementation of financial reporting practices at CV. M’ars Studio, know the statement of financial position at the end of the period (balance sheet), find out the income statement during the period, knowing notes to financial statements during the period, based on EMKM SAK ETAP. The object of the research is the implementation of the EMKM Financial Accounting Standards CV. M’ars Studio. This type of research is qualitative and uses descriptive qualitative methods used in this study are primary data which is data obtained through interviews conducted by researchers on owners and administrators and through direct observation on CV. M’ars Studio besides that, secondary data obtained through evidence of library and documentary studies owned by CV. M’ars Studio. Secondary data obtained through evidence of library and documentary studies owned by CV. M’ars Studio. The results of this study indicate that there are several EMKM IFRS elements that have not been implemented by CV. M’ars Studio. Statement of financial position at the end of the period (balance sheet), which is still simple so the implementation is quite good, the income statement is almost in line with the standard so that the implementation made is good, and notes to financial statements at CV. M’ars Studio have not been implemented. There are major obstacles faced in implementing SAK EMKM, namely the lack of information to the entity regarding IFRDs that apply specifically to MSMEs.","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125029319","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 PERENCANAAN PAJAK PENGHASILAN PASAL 21 SEBAGAI UPAYA EFISIENSI PAJAK PENGHASILAN BADAN USAHA PADA PT. ASURANSI ASEI INDONESIA CABANG MANADO 所得税计划分析第21条，作为该机构对ASEI INDONESIA分公司MANADO保险的所得税效益努力

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2019-10-22 DOI: 10.32400/gc.14.3.26013.2019

Adikodrati M. Manangkalangi, Inggriani Elim, N. Budiarso

{"title":"ANALISIS PERENCANAAN PAJAK PENGHASILAN PASAL 21 SEBAGAI UPAYA EFISIENSI PAJAK PENGHASILAN BADAN USAHA PADA PT. ASURANSI ASEI INDONESIA CABANG MANADO","authors":"Adikodrati M. Manangkalangi, Inggriani Elim, N. Budiarso","doi":"10.32400/gc.14.3.26013.2019","DOIUrl":"https://doi.org/10.32400/gc.14.3.26013.2019","url":null,"abstract":"Tax planning is one of the ways that taxpayers can use to make tax savings, without violating the constitution or the applicable taxation laws. Tax planning is used to anticipate tax evasion, so that the company can be consistent in payments, and also make corporate tax payments efficient. The research objective is to determine whether the application of tax planning methods used by PT. Asuransi Asei Indonesia Manado Branch in streamlining its tax payments, especially on income tax article 21. In this study the type of data used is qualitative data and quantitative data, while for the data source uses primary data, and the analytical method used is descriptive analysis method. Based on the results of the study, it was concluded that more efficient in paying taxes is to use the Gross-Up Method, rather than using the company's current tax planning method, the Net Method. Because the Gross-Up method, the company PT. Asuransi Asei Indonesia Manado Branch will provide tax benefits equal to article 21 income tax withheld from employee income, without the need for fiscal correction and for this case the allowance the company can provide through the Gross-Up Method is as much as Rp. 132,718,489.","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127649491","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 SELISIH REALISASI RETRIBUSI DAN PAJAK DAERAH PEMERINTAH DI KABUPATEN KEPULAUAN TALAUD 分析了泰劳德群岛区的政府税收和关税之间的差距

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2019-10-22 DOI: 10.32400/gc.14.3.25951.2019

Haryo P. Luntungan, Harijanto Sabijono, Rudy J. Pusung

{"title":"ANALISIS SELISIH REALISASI RETRIBUSI DAN PAJAK DAERAH PEMERINTAH DI KABUPATEN KEPULAUAN TALAUD","authors":"Haryo P. Luntungan, Harijanto Sabijono, Rudy J. Pusung","doi":"10.32400/gc.14.3.25951.2019","DOIUrl":"https://doi.org/10.32400/gc.14.3.25951.2019","url":null,"abstract":"The inability to extract regional sources of income will impact on financing regional development. Locally-generated revenue is the backbone of development, if does not increase it is feared that it will disrupt the wheels of development. To know ability of the Talaud Regency Government to explore receipts of Regional Retribution and Regional Taxesby determining budget of tax collection and levies will know the final results of the realization of the collection of taxes and levies, it will be seen that the comparison shows the effectiveness of Regional Taxes and Regional Levies. The aim of the study was to find out the magnitude change in difference, and analyze effectiveness of Regional Retribution and Regional Taxes on Original Local Government Revenue Talaud island district. data analyzed are budget data and realization Regional Retribution and Regional Taxes during 2012-2017. Data analysis tool used is the difference analysis and effectiveness analysis. This type of research is conducted using qualitative descriptive research.The results of the difference analysis both for Regional Retribution and Regional Taxes for 2012-2017 are more differences between realization and budget. For the level of effectiveness of regional Retribution and regional taxes, there are those that are not effective until very effective, because the calculation results are less than 60% to above 100%. The Regional Tax Management Agency and the Regional Retribution of the Talaud Islands Regency should need communication and good relations or good cooperation between the collecting parties and the community.","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114815163","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 PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN DI KECAMATAN MALALAYANG

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2019-10-22 DOI: 10.32400/gc.14.3.26011.2019

Anastasia Graisa Enga, Lintje Kalangi, Jessy D. L. Warongan

{"title":"ANALISIS PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN DI KECAMATAN MALALAYANG","authors":"Anastasia Graisa Enga, Lintje Kalangi, Jessy D. L. Warongan","doi":"10.32400/gc.14.3.26011.2019","DOIUrl":"https://doi.org/10.32400/gc.14.3.26011.2019","url":null,"abstract":"Rural and Urban Land and Building Tax is a tax on land and/or buildings owned, controlled, and/or utilized by individuals or entities, except areas used for plantation, forestry and mining business activities. Management of land and building taxes is handed over to regional governments since the enactment of law number 28 of 2009 concerning regional taxes and regional levies.Toimprove the accountability of regional financial management, especially from UN revenues, no later than January 1, 2014.PBB-P2 transfer is expected to increase regional own-source revenues (PAD) and at the same time improve the structure of the regional income and expenditure budget (APBD). The purpose of this study was to find out and analyze the process of collecting rural and urban land and building tax (PBB-P2) in Malalayang District. The type of research conducted is descriptive qualitative research.The results showed that the PBB-P2 collection process in Malalayang District in general had gone well although there were still some obstacles, such as the lack of awareness in paying PBB-P2 by taxpayers domiciled outside the region but having tax objects in the region, lack of available availability in PBB-P2 collection, different economic levels, also the absence of sanctions imposed by the government on taxpayers in paying taxes and lack of socialization from the local government. So that causes the target to be achieved has not met expectations in accordance with existing provisions.","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131750160","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 SISTEM INFORMASI AKUNTANSI PENJUALAN LISTRIK UNTUK PERENCANAAN DAN PENGENDALIAN BISNIS DI PT. PLN (PERSERO) CABANG MANADO SELATAN 分析了PT. PLN (PERSERO)马纳多南部办事处的电力销售及控制会计信息系统

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2019-10-16 DOI: 10.32400/gc.14.2.25521.2019

Dian Christin Mailakay, Harijanto Sabijono, H. Wokas

引用次数: 0

ANALISIS IMPLEMENTASI EARMARKING TAX ATAS PAJAK ROKOK DI KOTA TOMOHON 对该市香烟税的EARMARKING TAX实施分析

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2019-10-15 DOI: 10.32400/gc.14.2.25698.2019

Filicia Margaretha Ayu Mandagi, Jantje J. Tinangon, Sonny Pangerapan

{"title":"ANALISIS IMPLEMENTASI EARMARKING TAX ATAS PAJAK ROKOK DI KOTA TOMOHON","authors":"Filicia Margaretha Ayu Mandagi, Jantje J. Tinangon, Sonny Pangerapan","doi":"10.32400/gc.14.2.25698.2019","DOIUrl":"https://doi.org/10.32400/gc.14.2.25698.2019","url":null,"abstract":"Since Indonesia adopted the era of regional autonomy which was formalized on January 1, 2010, earmarking tax or government policy in allocating tax funds began to be implemented in Indonesia.One type of tax allocated for tax funds is cigarette tax. Cigarette tax funds are generated from cigarette excise levied by the central government and collected to regions with the aim of financing public health services.The purpose of this study is to analyze the possibilities that occur when the application of earmarking tax in Tomohon City is carried out and whether it is in accordance with the provisions of Law No. 28/2009 and the Regulation of the Minister of Finance of the Republic of Indonesia Number 102 / PMK / 07/2015 in this case concerning how the amount of profit sharing funds received by the City of Tomohon and how much realization has been achieved. The research method used is descriptive.The research method used is descriptive. Based on the research results obtained show that the City of Tomohon has implemented a cigarette tax earmarking tax that is 50% for public health services in accordance with Law Number 28 of 2009 and Regulation of the Minister of Finance of the Republic of Indonesia Number 102 /PMK /07/2015.Although in accordance with the regulations, the Tomohon City Government must increase the allocation funds to fund the community's healthy living and law enforcement program, and need to maintain the stability of the realization in order to prevent a decrease in revenue from sharing the cigarette tax.","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116769414","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

EVALUASI PENATAUSAHAAN BARANG MILIK NEGARA MELALUI PENGGUNAAN APLIKASI SIMAK-BMN PADA KANTOR PELAYANAN KEKAYAAN NEGARA DAN LELANG MANADO 通过使用国家财富服务办公室的信号bmn应用程序和马纳多拍卖来评估国有企业的表现

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2019-10-14 DOI: 10.32400/gc.14.2.25477.2019

Andrew Malahasa Karambut, Jenny Morasa, Jessy D. L. Warongan

引用次数: 0

ANALISIS KEPATUHAN PEMILIK RUMAH KOS DALAM MEMENUHI KEWAJIBAN PAJAK HOTEL DI KELURAHAN KLEAK KECAMATAN MALALAYANG

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2019-10-14 DOI: 10.32400/gc.14.2.25478.2019

Grisela Vivi Apita, S. Pangemanan, Jessy D. L. Warongan

{"title":"ANALISIS KEPATUHAN PEMILIK RUMAH KOS DALAM MEMENUHI KEWAJIBAN PAJAK HOTEL DI KELURAHAN KLEAK KECAMATAN MALALAYANG","authors":"Grisela Vivi Apita, S. Pangemanan, Jessy D. L. Warongan","doi":"10.32400/gc.14.2.25478.2019","DOIUrl":"https://doi.org/10.32400/gc.14.2.25478.2019","url":null,"abstract":"One of the biggest local sources of regional income in Regional Original Revenue (PAD) is from the tax and retribution sector, where taxes are mandatory contributions that must be paid to the state. Tax payments have never been spared from various problems, one of which is the problem of compliance from taxpayers to fulfill obligations in paying taxes. The problems in this study include: (1) how the compliance of boarding house owners in meeting hotel tax obligations, (2) what are the obstacles in fulfilling boarding house owner compliance in meeting hotel tax obligations. The purpose of this study is to: (1) determine the compliance of boarding house owners in meeting hotel tax obligations, (2) constraints in fulfilling homeowner's compliance in meeting hotel tax obligations. The analytical method used in this research is descriptive qualitative in which the purpose of each data collected is analyzed then drawn conclusions descriptively. The results obtained from this study are that boarding house owners have not complied in fulfilling their hotel tax obligations, obstacles that affect the compliance of boarding house owners, among others: awareness of taxpayers, tax knowledge and understanding, tax socialization, and service tax. Boarding house owners are expected to increase awareness of their taxex so they can carry out their obligations as taxpayers.","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122321945","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: 5