GOING CONCERN : JURNAL RISET AKUNTANSI最新文献_第7页

PENGARUH BIAYA PROMOSI DAN BIAYA DISTRIBUSI TERHADAP LABA PADA PT. MEGAMITRA MAKMUR SENTOSA MANADO 促销成本和分配成本对利润的影响

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2019-01-08 DOI: 10.32400/GC.14.1.22285.2019

Melisa Feronica Laki, Grace B. Nangoi, H. Wokas

引用次数: 1

EVALUASI EFEKTIVITAS PENERIMAAN PENDAPATAN RETRIBUSI PASAR DI DINAS KOPERASI DAN UKM KABUPATEN MINAHASA TENGGARA 评估合作社和米纳哈萨东南部UKM地区市场税收收入收入的有效性

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2019-01-08 DOI: 10.32400/gc.14.1.22475.2019

Romario Rantetadung, Ventje Ilat, Winston Pontoh

{"title":"EVALUASI EFEKTIVITAS PENERIMAAN PENDAPATAN RETRIBUSI PASAR DI DINAS KOPERASI DAN UKM KABUPATEN MINAHASA TENGGARA","authors":"Romario Rantetadung, Ventje Ilat, Winston Pontoh","doi":"10.32400/gc.14.1.22475.2019","DOIUrl":"https://doi.org/10.32400/gc.14.1.22475.2019","url":null,"abstract":"Regional autonomy is regional empowerment in regional decision making that is more flexible to manage the resources possessed with the potential and interests of the region itself. Errors that make natural resources as the main factor in the source of regional income must be immediately changed because one day natural resources will be exhausted. The purpose of this study is to find out the process of Receiving Market Retribution in the Southeast Minahasa District Cooperative and SME Service and the effectiveness of Retribution Income at the Southeast Minahasa Regency Cooperative and SME Office. The analytical method used is descriptive qualitative. The results of the study show that the evaluation of the effectiveness of market retribution revenue at the Minahasa Regency Cooperative and SME Office in North Sumatra is quite effective. the advice given is to increase the process of collecting and depositing market retribution in the Southeast Minahasa District Government and for the Southeast Minahasa Regency government to pay more attention to the regulations issued so that the Effectiveness of Market Levy Income Revenues can achieve maximum results.","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"475 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-01-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122704927","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 PENERAPAN AKUNTANSI PERPAJAKAN TERHADAP DEPRESIASI ASET SEWA GUNA USAHA DENGAN HAK OPSI DITINJAU DARI SUDUT PANDANG PENYEWA PADA PT. SINAR CIPTA PERSADA SEJATI 税务会计对租用资产折旧权利折旧的分析，应从雇佣人员对真实版权法的看法进行看待

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2018-12-31 DOI: 10.32400/GC.13.04.21101.2018

Azarya Anugrah Toweula, Jantje J. Tinangon, Meily Y. B. Kalalo

{"title":"ANALISIS PENERAPAN AKUNTANSI PERPAJAKAN TERHADAP DEPRESIASI ASET SEWA GUNA USAHA DENGAN HAK OPSI DITINJAU DARI SUDUT PANDANG PENYEWA PADA PT. SINAR CIPTA PERSADA SEJATI","authors":"Azarya Anugrah Toweula, Jantje J. Tinangon, Meily Y. B. Kalalo","doi":"10.32400/GC.13.04.21101.2018","DOIUrl":"https://doi.org/10.32400/GC.13.04.21101.2018","url":null,"abstract":"A lease is a financing activity in the form of the provision of capital goods either under a lease with a finance lease or an operating lease for use by the lessee for a specified period of time on a periodic basis. Lease do it by PT. Sinar Cipta Persada Sejati is lease with Capital Lease method. At the end of lease period, the company has authorities to buy lease asset. The purpose of this research is to know how the implementation of tax accounting to capital lease asset depreciation at PT. Sinar Cipta Persada Sejati as Lessee. This research use descriptive comparative method. The results of this research has proven that transaction of capital lease do it by PT. Sinar Cipta Persada Sejati has not applicable with tax rules, in depreciation problem the company only applied the commercial accounting rules, that is depreciation starts when the company get the capital lease asset and the basic of depreciation is the cost of the asset. The difference of commercial accounting anda tax accounting will be a fiscal correction of income taxes.Keywords: Tax Accounting, Lease, Capital Lease","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"38 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":"114950827","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

EVALUASI PENYAJIAN LAPORAN KEUANGAN DINAS PEKERJAAN UMUM KOTA BITUNG BERDASARKAN PENERAPAN PERATURAN PEMERINTAH NO. 71 TAHUN 2010 根据《政府条例》的适用，对比特市公共工程部财务报表的评估。71年2010年

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2018-12-31 DOI: 10.32400/gc.13.04.21104.2018

Frenly Rombebunga, D. Saerang, N. Budiarso

{"title":"EVALUASI PENYAJIAN LAPORAN KEUANGAN DINAS PEKERJAAN UMUM KOTA BITUNG BERDASARKAN PENERAPAN PERATURAN PEMERINTAH NO. 71 TAHUN 2010","authors":"Frenly Rombebunga, D. Saerang, N. Budiarso","doi":"10.32400/gc.13.04.21104.2018","DOIUrl":"https://doi.org/10.32400/gc.13.04.21104.2018","url":null,"abstract":"The purpose of this study is to determine whether the presentation of financial reports Municipal Public Works Bitung has been in accordance with Governmental Accounting Standard PP. 71 Year 2010. Type of research conducted is a case study. Data were obtained by interview, observation and documentation. The data taken is the history and development of agencies, agency goals, organizational structure of agencies, geographic conditions and boundaries, vision and mission of the institution, as well as Financial Reports Public Works Department of Bitung City. The analysis technique used is descriptive explorative analysis technique. The steps used in this study is to collect the required data, and then compare the financial report of Bitung City Public Works Department with the financial statements in accordance with the presentation of financial statements based on Governmental Accounting Standard PP. 71 Year 2010. The results showed that the Public Works Department of Bitung City has applied Standa r Accounting Government PP. 71 Year 2010, although not yet optimal, because there are some points that are still incomplete in financial reporting such as Balance Over Change Budget Report (SAL). From twenty-three paragraphs regulating the financial report of Bitung City Public Works Department there are twenty paragas that have been in accordance with Governmental Accounting Standard PP. 71 of 2010. Three paragraphs that have not been applied are included in the Budget Breakdown of More Budget Changes (SAL) report.Keywords: Government Accounting Standards, Department of Public Works, Financial Statements","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"32 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":"115026899","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: 2

ANALISIS LAPORAN ARUS KAS UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 分析现金流量表，评估在印尼证券交易所注册的食品和饮料公司的财务表现

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2018-12-31 DOI: 10.32400/gc.13.04.21872.2018

Trisilia Kaloh, Ventje Ilat, Sonny Pangerapan

引用次数: 4

ANALISIS PENERAPAN PAJAK PENGHASILAN FINAL PASAL 4 AYAT 2 ATAS JASA KONSTRUKSI PADA PT. REALITA TIMUR PERKASA 分析《强大东方现实》第四节第二节的最终所得税应用

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2018-12-31 DOI: 10.32400/gc.13.04.22063.2018

Hillary S.P Ratuela, J. Sondakh, Anneke Wangkar

{"title":"ANALISIS PENERAPAN PAJAK PENGHASILAN FINAL PASAL 4 AYAT 2 ATAS JASA KONSTRUKSI PADA PT. REALITA TIMUR PERKASA","authors":"Hillary S.P Ratuela, J. Sondakh, Anneke Wangkar","doi":"10.32400/gc.13.04.22063.2018","DOIUrl":"https://doi.org/10.32400/gc.13.04.22063.2018","url":null,"abstract":"One source of domestic development financing is through the receipt of the tax sector which is one of the largest sources of revenue or income of the state. One type of tax is the Final Income Tax. Of the many taxpayers, construction services is one of the taxpayer, and one of the objects of the Final Income Tax. The purpose of this study is to analyze the implementation of the final income tax article 4 paragraph 2 on construction services at PT. Realita Timur Perkasa in this case concerning the calculation, cutting, deposit, and reporting of Final Income Tax Article 4 paragraph 2. The analytical method used is decriptive method. Based on the results of research obtained shows that the income tax rate Article 4 paragraph 2 that is charged by PT Realita Timur Perkasa that is 3%. For the implementation of tax obligations concerning tax reporting not yet in accordance with applicable taxation provisions. Should pay more attention to the provisions of taxation in this case the calculation, cutting, depositing, and reporting Income Tax Article 4 paragraph 2 of the construction services in order to be executed in accordance with applicable tax provisions. Keywords: Final Income Tax, Construction Services.","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"1 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":"128662709","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: 2

ANALISIS SISTEM PENERIMAAN PAJAK PARKIR PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA MANADO 税务执行和税务管理部门的停车申报单分析系统

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2018-12-31 DOI: 10.32400/GC.13.04.21641.2018

Mira Sakke Pamasi, D. Saerang, Dhullo Afandi

引用次数: 0

ANALISIS PERBANDINGAN POTENSI DAN REALISASI PENERIMAAN PAJAK RESTORAN TAHUN 2014-2017 (STUDI PADA BADAN KEUANGAN KABUPATEN MINAHASA UTARA)

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2018-12-31 DOI: 10.32400/GC.13.04.21154.2018

Veronica Waworundeng, Inggriani Elim, N. Budiarso

引用次数: 0

EVALUASI PERLAKUAN AKUNTANSI TABUNGAN HAJI PADA PT. BANK RAKYAT INDONESIA (PERSERO) Tbk KANTOR CABANG SOASIO KOTA TIDORE KEPULAUAN 哈吉对印尼人民银行(PERSERO) Tbk分会苏西奥群岛办事处的会计处理评估

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2018-12-31 DOI: 10.32400/gc.13.04.20898.2018

Santi Ali M. Nur, S. Pangemanan, Hendrik Gamaliel

引用次数: 0

ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI DALAM MENUNJANG PENGENDALIAN INTERNAL PEMBIAYAAN KREDIT USAHA MIKRO PADA PT BANK SULUTGO 会计信息系统的应用分析支持对PT SULUTGO银行小企业信贷融资的内部控制

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2018-12-31 DOI: 10.32400/gc.13.04.21171.2018

Roslin Sawori, Jenny Morasa, Steven J. Tangkuman

引用次数: 0