GOING CONCERN : JURNAL RISET AKUNTANSI最新文献_第8页

KONTRIBUSI PEMUNGUTAN PAJAK OLEH BENDAHARA PENGELUARAN PEMERINTAH TERHADAP PENERIMAAN PAJAK PENGHASILAN PADA KPP PRATAMA MANADO TAHUN 2013-2017 政府财政财政在2017年至2017年的马纳多初选中对所得税收入的贡献

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2018-12-31 DOI: 10.32400/gc.13.04.21875.2018

Elyakim Tande Padang, J. Sondakh, Lidia M. Mawikere

引用次数: 0

ANALISIS LAPORAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH PADA DINAS PEKERJAAN UMUM KABUPATEN MINAHASA 分析MINAHASA区域公共工程部的政府责任报告

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2018-12-31 DOI: 10.32400/gc.13.04.21431.2018

Jenefer Hermina Worotikan, J. Sondakh, Hendrik Gamaliel

{"title":"ANALISIS LAPORAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH PADA DINAS PEKERJAAN UMUM KABUPATEN MINAHASA","authors":"Jenefer Hermina Worotikan, J. Sondakh, Hendrik Gamaliel","doi":"10.32400/gc.13.04.21431.2018","DOIUrl":"https://doi.org/10.32400/gc.13.04.21431.2018","url":null,"abstract":"Department of public work of Minahasa district is one of the agencies within the scope of governmental of Minahasa district which has responsibility to compose accountabilities Performance peport of Government instance. LAKIP is a form of the government accountability on performance implementation which is carried out within a year estimates and as on of the manifestation of good governance. The purpose of this study was to analyze what factors caused the format of LAKIP formulation to the DPU not to fulfill the suitability of the elements of the formatting format in accordance with the Regulation of the Minister of State for Administrative Reform and Bureaucratic Reform number 29 year 2010 consisting of executive summary, introduction, planning and agreement performance, performance accountability, strategic plan, annual performance plan form (CTR), key performance indicators (IKU), performance agreement form, closing, attachments. The elements that are not yet in accordance with the regulations are the main performance indicators, covers and attachments. The methods of data collection which is used are interviews and documentation. The method of analyses of data which used is descriptive qualitative. The results of this study indicate that the format of the 2016 Minahasa DPU LAKIP drafting has largely compiled in accordance with PERMENPAN number 29 year 2010 but there are still elements in the format of the DPU LAKIP preparation that are not in accordance with the regulation.Keywords : LAKIP, good governance, accountability.","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"54 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":"130838824","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 PENERAPAN E-FILING PADA WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA BITUNG 在KPP初选BITUNG对个人纳税人的e文件应用分析

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2018-12-31 DOI: 10.32400/gc.13.04.21103.2018

Yuyun Meisiang, J. Sondakh, Jessy D. L. Warongan

引用次数: 0

ANALISIS EFEKTIVITAS SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL PERKREDITAN PADA PT. BANK PEMBANGUNAN DAERAH PAPUA CABANG MANADO 分析了巴布亚马纳多地区发展银行的会计信息和内部控制金融系统的有效性

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2018-12-31 DOI: 10.32400/gc.13.04.21415.2018

Sonaria Krar, Jantje J. Tinangon, Hendrik Gamaliel

{"title":"ANALISIS EFEKTIVITAS SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL PERKREDITAN PADA PT. BANK PEMBANGUNAN DAERAH PAPUA CABANG MANADO","authors":"Sonaria Krar, Jantje J. Tinangon, Hendrik Gamaliel","doi":"10.32400/gc.13.04.21415.2018","DOIUrl":"https://doi.org/10.32400/gc.13.04.21415.2018","url":null,"abstract":" A good Accounting Information System can help company to provide the company’s need for other information related to busyness process that exist within the company. This research study at PT. Regional bank development papua branch manado.This study aims to know effectiveness of information accounting system and internal control of kredit on PT.regional bank development papua branch manado.This study used a deskriptive qualitative method is a method that is done by classifying data and inormation which is obtained by various technicques such as survey, interviews, and others. So get a relevant conclusion.The results of the analysis of the conclusion that the information system and internal control of PT. bank Papua manado branch has been running well, and in accordance with procedures that have been set by the bank indonesian. Allready meet the characteristics and elements of internal control.Keywords : Information Accounting System, Internal control, Credit.","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":"115197099","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

PENGARUH KONSEP DIRI DAN SELF EFFICACY MAHASISWA JURUSAN AKUNTANSI TERHADAP PRESTASI BELAJAR MAHASISWA JURUSAN AKUNTANSI (STUDI PADA UNIVERSITAS SAM RATULANGI) 会计专业学生的自我效能与会计专业学生学习成绩的影响

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2018-12-31 DOI: 10.32400/gc.13.04.20899.2018

Stevi Wuniarto, Hendrik Manossoh, Lidia M. Mawikere

{"title":"PENGARUH KONSEP DIRI DAN SELF EFFICACY MAHASISWA JURUSAN AKUNTANSI TERHADAP PRESTASI BELAJAR MAHASISWA JURUSAN AKUNTANSI (STUDI PADA UNIVERSITAS SAM RATULANGI)","authors":"Stevi Wuniarto, Hendrik Manossoh, Lidia M. Mawikere","doi":"10.32400/gc.13.04.20899.2018","DOIUrl":"https://doi.org/10.32400/gc.13.04.20899.2018","url":null,"abstract":"Achievement in learning is the result of the learning process that is determined by students individually in a certain time frame. The results of learning achievement are different for everyone, and are recorded as a score in your report card or in the achievement index. Learning achievement of a person is influenced by two factors, internal (from the individual) and external (outside of the individual), where the individual factor is more influential that the external factor, so the writer of this research have decided to emphasized more on the internal factors which are the self concept and self efficacy. The purpose of this research is to determine the influence of self concept and self efficacy on Majoring Accounting student towards their learning achievements. This research uses the survey method to collect prime data from a population of Majoring Accounting student from the University of Sam Ratulangi and also uses the determination of sample based on purposive sampling method. This research uses multiple linear regression analysis tools with the help of SPSS 22. The result of the research are, (1) Self concept has a significant influence on student learning achievement, (2) Self efficacy has a significant influence on student study prestige. Keywords: Self Concept, Self Efficacy, Learning Achievement","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"195 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":"114361296","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 SISTEM JOB ORDER COSTING DALAM PENENTUAN HARGA JUAL PRODUK PADA CV. SATU SATU MEDIA UTAMA 在简历销售价格方面采用工作订单制度。单一主流媒体

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2018-12-31 DOI: 10.32400/gc.13.04.20902.2018

Anggelika S. Nangin, Grace B. Nangoi, Victorina Z. Tirayoh

引用次数: 2

PENGARUH ATURAN ETIKA TERHADAP KUALITAS AUDIT YANG DIMEDIASI OLEH PENGENDALIAN MUTU (SURVEI PADA AUDITOR BPK RI) 道德规范对质量控制调节的审计质量的影响(对质量控制审计师的调查)

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2018-12-31 DOI: 10.32400/gc.13.04.22240.2018

C. Korompis

{"title":"PENGARUH ATURAN ETIKA TERHADAP KUALITAS AUDIT YANG DIMEDIASI OLEH PENGENDALIAN MUTU (SURVEI PADA AUDITOR BPK RI)","authors":"C. Korompis","doi":"10.32400/gc.13.04.22240.2018","DOIUrl":"https://doi.org/10.32400/gc.13.04.22240.2018","url":null,"abstract":"The fraud cases involving government auditors certainly erode public trust. The importance of improving audit quality to increase the public trust makes author interested in conducting research that seeks to measure the determinants of audit quality. Before Enron and Worldcom’s accounting scandal on 2001-2002, studies that measured audit quality generally still use KAP-size proxies. DeAngelo's (1981: 186), states that: \"The quality of audit services is defined as a market-assessed joint venture, which will both (a) discover a breed of client's accounting system, and (b) report the breach\". Ethical rules become independent variables in this study. In addition, author also added Expectancy Theory to mediate the relationship between ethical rules and audit quality represented by quality control variables. This model was inspired by Aldhizer et al. (1995) where the measure of audit quality can also be assessed from how much the level of adherence and appropriateness of the client's financial statements to the rules, laws, and applicable standards. The results of the study indicate that ethical rules have an influence on audit quality by mediating by quality control.Keywords : Ethics, Control, Audit.","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"40 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":"115953791","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 EFEKTIVITAS DAN KONTRIBUSI PAJAK MINERAL BUKAN LOGAM DAN BATUAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) PADA BADAN KEUANGAN KABUPATEN MINAHASA UTARA 分析非金属和岩石矿物税对北米纳哈萨摄政基金(PAD)地区收入的影响和贡献

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2018-12-31 DOI: 10.32400/GC.13.04.21247.2018

Reza Gerry Barten Mowoka, Hendrik Manossoh, Natalia Y. T. Gerungai

{"title":"ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK MINERAL BUKAN LOGAM DAN BATUAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) PADA BADAN KEUANGAN KABUPATEN MINAHASA UTARA","authors":"Reza Gerry Barten Mowoka, Hendrik Manossoh, Natalia Y. T. Gerungai","doi":"10.32400/GC.13.04.21247.2018","DOIUrl":"https://doi.org/10.32400/GC.13.04.21247.2018","url":null,"abstract":"Internally generated revenue is an income derived from the sources within its own territory which is collected according to local regulations in accordance with the regulation of applicable constitutions. This research is organize to find the level of effectiveness and the contribution tax of non-metallic minerals and stones as source of PAD in North Minahasa Regency. The tax of non-metallic minerals and stones is a tax of non-metallic minerals and stones activities that taken from the earth’s natural resources from inside and outside. The survey method past in this survey is descriptive qualitative. The results show that the effectiveness of non-metallic minerals and stones taxes in 2014-2017 are “very effective” and the highest effectiveness is in 2017 with the percentage 116.14%. Meanwhile, the non-metallic minerals and stones taxes contribution in the past four years rated with under maximum, so it is included in the “very less” criteria of contribution. However, the collection system that must be constantly monitored and be noticed in order to receive the taxes of non-metallic minerals and stones in controlled and remain highly still effective.Keywords: Internally Generated Revenue, Tax of Non-Metallic Minerals and Stones, Effectiveness, Contribution, Local Tax","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"46 30 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":"125244147","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 PENERAPAN PP 46 TAHUN 2013 ATAS PAJAK PENGHASILAN WAJIB PAJAK ORANG PRIBADI USAHAWAN DIBIDANG USAHA JASA PADA TOKO TONNY 2013年PP 46对托尼百货公司的私营企业所得税的应用分析

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2018-12-31 DOI: 10.32400/gc.13.04.22062.2018

Dayna M. Poluan, J. Sondakh, H. Wokas

引用次数: 0

ANALISIS EFEKTIVITAS, KONTRIBUSI DAN POTENSI PAJAK KENDARAAN BERMOTOR SEBAGAI SUMBER PENDAPATAN ASLI DAERAH DI PROVINSI SULAWESI UTARA 对机动车税的有效性、贡献和潜力的分析是北苏拉威西省的原始收入来源

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2018-12-31 DOI: 10.32400/GC.13.04.21194.2018

Tiara A. M. Kansil, Lintje Kalangi, N. Budiarso

{"title":"ANALISIS EFEKTIVITAS, KONTRIBUSI DAN POTENSI PAJAK KENDARAAN BERMOTOR SEBAGAI SUMBER PENDAPATAN ASLI DAERAH DI PROVINSI SULAWESI UTARA","authors":"Tiara A. M. Kansil, Lintje Kalangi, N. Budiarso","doi":"10.32400/GC.13.04.21194.2018","DOIUrl":"https://doi.org/10.32400/GC.13.04.21194.2018","url":null,"abstract":"Motor Vehicle Tax is a regional tax that been collected and managed by the provincial government which is expected to increase the revenue of Local Original Income. The purpose of this research is to find out the effectiveness of Motor Vehicle Tax revenue is, also to find out contribution that Motor Vehicle Tax has given to Local Original Income, and to see the potential of Motor Vehicle Tax itself. The type of research used in this study is descriptive, where all the data obtained will be explained one by one and then will be analyzed, so that we can find out the conclusion that can answer the main purpose of this research. The results of this research indicate that revenues of Motor Vehicle Tax for the fiscal year 2014 to 2017 has been very effective. The contribution of Motor Vehicle Tax to Local Original Income from 2014 to 2017 ranged between 25%-30% which means that was a quarter of the local income. Motor Vehicle Tax has great potential, which is about 45,03% to be developed by the regional government.Keywords: Effectiveness, Contribution, Potency, Motor Vehicle Tax, Local Original Income","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"105 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":"134631380","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