GOING CONCERN : JURNAL RISET AKUNTANSI最新文献_第9页

EVALUASI PENERAPAN PENATAUSAHAAN BARANG MILIK DAERAH PADA BPK-BMD KABUPATEN MINAHASA UTARA

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2018-12-31 DOI: 10.32400/GC.13.04.21528.2018

Lucky Jansen Manurung, J. Sondakh, N. Budiarso

{"title":"EVALUASI PENERAPAN PENATAUSAHAAN BARANG MILIK DAERAH PADA BPK-BMD KABUPATEN MINAHASA UTARA","authors":"Lucky Jansen Manurung, J. Sondakh, N. Budiarso","doi":"10.32400/GC.13.04.21528.2018","DOIUrl":"https://doi.org/10.32400/GC.13.04.21528.2018","url":null,"abstract":"Regional-Owned Assets Administration (BMD) by Badan Pengelola Keuangan dan Barang Milik Daerah (BPK-BMD) Kabupaten Minahasa Utara conducted by following Permendagri No. 19 Tahun 2016 about Technical guideline of Regional-Owned Assets in thus recording, inventory, and reporting processes of Regional-Owned Assets in this government region is showed well, is resulting regional balance sheet basic for BPK-BMD Kabupaten Minahasa Utara. This research’s objective is to figure out whether the implementation of Regional-Owned Assets Administration in BPK-BMD Kabupaten Minahasa Utara has been followed Permendagri Nomor 19 Tahun 2016 and its’ research type is descriptive analysis. This research outcome has concluded that Regional-Owned Assets in Kabupaten Minahasa Utara Government has been conducted by following Permendagri Nomor 19 Tahun 2016. BPK-BMD Kabupaten Minahasa Utara in implementing Regional-Owned Assets Administration, is based on the existed Permendagri Nomor 19 Tahun 2016 and Regional-Owned Users and Authorized Parties keep maintain this procedurs in Kabupaten Minahasa Utara.Keywords : Regional Owned Assets Management, Controlling and Monitoring.","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"208 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":"123392322","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 EFEKTIVITAS DAN KONTRIBUSI BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN TERHADAP PAJAK DAERAH PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KABUPATEN MINAHASA 分析了土地和建筑征收关税对米纳哈萨摄政和关税的有效性和贡献

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2018-12-31 DOI: 10.32400/GC.13.04.21160.2018

Brenda Koagouw, Herman Karamoy, Robert Lambey

{"title":"ANALISIS EFEKTIVITAS DAN KONTRIBUSI BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN TERHADAP PAJAK DAERAH PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KABUPATEN MINAHASA","authors":"Brenda Koagouw, Herman Karamoy, Robert Lambey","doi":"10.32400/GC.13.04.21160.2018","DOIUrl":"https://doi.org/10.32400/GC.13.04.21160.2018","url":null,"abstract":"Local tax is one of the income source which came from every region and can be improve depends on the situation of every region and they have extensive rights to excavating, managing, and using all the natural resources also another potential which can be found in its region. The income which came from local tax from time to time must be increased because if the income of local tax revenue increase, then the income of tax revenue in its region also increase as well. One of the most potential local tax income is duties on acquiring land and building rights. The purpose of this research is to find out about the effectiveness and the contribution of duties on acquiring land and building rights in Minahasa Regency. The analysis method used in this research is descriptive with quantitative approach. The result of this research found out that the effectiveness of duties on acquiring land and building rights in 2013-2017 is in the criteria of “very good” while the contribution of duties on acquiring land and building rights to local tax at 2013-2016 still in the criteria of “not good” but in the year of 2017 the contribution has improved and is in the criteria of “pretty good”. Keywords : Effectiveness, Contribution, Tax Income, Duties On Acquiring Land And Building Rights, Local Tax","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"3 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":"130847559","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 AUDIT INTERNAL TERHADAP KEPATUHAN PERANGKAT DAERAH DALAM PENGELOLAAN KEUANGAN PADA KANTOR INSPEKTORAT DAERAH PROVINSI SULAWESI UTARA 内部审计对区域设备的遵守在北苏拉威西省督察办公室的财务管理中所起的作用

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2018-12-31 DOI: 10.32400/gc.13.04.21149.2018

Thalia Amelia Constantie Rambing, Jantje J. Tinangon, Winston Pontoh

{"title":"PERAN AUDIT INTERNAL TERHADAP KEPATUHAN PERANGKAT DAERAH DALAM PENGELOLAAN KEUANGAN PADA KANTOR INSPEKTORAT DAERAH PROVINSI SULAWESI UTARA","authors":"Thalia Amelia Constantie Rambing, Jantje J. Tinangon, Winston Pontoh","doi":"10.32400/gc.13.04.21149.2018","DOIUrl":"https://doi.org/10.32400/gc.13.04.21149.2018","url":null,"abstract":"Internal audit is an activity carried out independently, objectively believes in its examination, and conducts consultations in management with the aim of increasing the value and performance of the organization. The role of internal audit which is APIP (Government Internal Supervisory Apparatus) plays an important role in the government system, namely as a function of controlling where APIP is given responsibility in evaluating and evaluating and carrying out management functions, namely planning, organizing functions, directing function and coordinating function. The purpose of the study was to determine the role of internal audits on the compliance of regional devices in financial management and how APIP is independent in carrying out supervision and inspection. The method used in this study is a descriptive method that is by collecting data from the results of the study and then analyzing and drawing conclusions from the research. The results of the study obtained that the North Sulawesi Province Inspectorate was very instrumental in overseeing the financial management of regional equipment. This is evidenced by the implementation of its functions in the Internal Audit as the Government Internal Control Apparatus (APIP) which oversees and oversees the planning, organizing, directing and coordinating of financial management by SKPD in North Sulawesi.Keywords: Internal Audit, Role of Audit, Independent","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"43 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":"131372839","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 PEMUNGUTAN, PEMBAYARAN, PENCATATAN DAN PELAPORAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN PULAU MOROTAI 对莫罗泰省财政和资产管理机构的投票、支付、记录和向矿物和岩石征税的分析系统

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2018-12-31 DOI: 10.32400/gc.13.04.21753.2018

Yosceline Mahino, Herman Karamoy, Rudy J. Pusung

{"title":"ANALISIS SISTEM PEMUNGUTAN, PEMBAYARAN, PENCATATAN DAN PELAPORAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN PULAU MOROTAI","authors":"Yosceline Mahino, Herman Karamoy, Rudy J. Pusung","doi":"10.32400/gc.13.04.21753.2018","DOIUrl":"https://doi.org/10.32400/gc.13.04.21753.2018","url":null,"abstract":"One of the efforts made in national development is the implementation of autonomy area. With regional autonomy, an autonomous region must be able to take care of and arrange the financing of the area itself. In order to implement the sector policy which plays an important role in regional financing is local revenue. Original regional income that sourced from tax revenue, levies and other legitimate regional revenues. Local Tax is one source of local revenue potentials that can be developed throught local tax revenues. Morotai Island Regency is one of autonomous district that has large potential resources, one of which is non-metallic minerals and rocks tax, but have not been managed effectively. The purpose of this study is to analyze whether the collection system, payment, recording and reporting of Non Mettalic mineral and Rocks tax already in accordance with Undang-Undang No 28 Tahun 2009 and Peraturan Pemerintah Nomor 55 Tahun 2016. The analytical method used is descriptive method. Based on the results of the study, it can be concluded that collection system, payment, recording and reporting of Non Mettalic mineral and Rocks tax is already appropriate with Undang-Undang No 28 Tahun 2009 and Peraturan Pemerintah Nomor 55 Tahun 2016 but in BPKAD still not a Standar Operation Procedur (SOP) for tax revenue. Internal Control for Non Metallic Mineral and Rocks tax using analysis COSO are sufficient only to needan increase in the risk assessment component.Keywords: Non Mettalic Mineral and Rocks Tax, Collections System, Payment, Recording, Reporting, Internal Control","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"39 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":"116978610","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 PERHITUNGAN DAN PELAPORAN PPH PASAL 21 PADA PT. SAMEROT TRI PUTRA 计算分析和第21章向PT SAMEROT TRI报告PPH

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2018-12-31 DOI: 10.32400/gc.13.04.21645.2018

Ridelson Y.S. Warangkiran, Jenny Morasa, Lidia M. Mawikere

引用次数: 1

EVALUASI PENERAPAN PAJAK PENGHASILAN PASAL 21 MENURUT PMK NOMOR 262/PMK.03/2010 DAN PERATURAN DIRJEN PAJAK NOMOR 16/PJ/2016 PADA INSPEKTORAT DAERAH KABUPATEN MINAHASA SELATAN

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2018-12-31 DOI: 10.32400/GC.13.04.20897.2018

Lady M. Johannis, J. Sondakh, Dhullo Afandi

{"title":"EVALUASI PENERAPAN PAJAK PENGHASILAN PASAL 21 MENURUT PMK NOMOR 262/PMK.03/2010 DAN PERATURAN DIRJEN PAJAK NOMOR 16/PJ/2016 PADA INSPEKTORAT DAERAH KABUPATEN MINAHASA SELATAN","authors":"Lady M. Johannis, J. Sondakh, Dhullo Afandi","doi":"10.32400/GC.13.04.20897.2018","DOIUrl":"https://doi.org/10.32400/GC.13.04.20897.2018","url":null,"abstract":"To establish an equal national development, funds are needed to be the financial resources. Income tax is acknowledged as one of the most potential financial resources. Tax is a contribution of assessable to the state without acquiring direct reciprocal services (contraprestation) and forceful under the law. Income tax section 21 is subjected to incomes for intance, salary, honorarium with different names associated to the employment, and individual services or positions. The purpose of this research is to evaluate whether the computation, deposit and report of Income Tax Section 21 at Regional Inspectorate of South Minahasa Regency are adequate according to conditions in PMK 262/PMK.03 Year 2010 and the Regulation of General Directorof Tax Number PER-16/PJ/2016. Analitycal method used in this study was descriptive method. According to the study finding, it can be concluded that the computation and deposit of Income Tax Section 21 implemented by the Regional Inspectorate of South Minahasa Regency is sufficient according to applied conditions in PMK 262/PMK.03 Year 2010. However, the Income Tax Section 21 report implemented by the Regional Inspectorate of South Minahasa Regency is unsatisfactory according to applied conditions in the Regulation of General Director of Tax Number PER-16/PJ/2016 because the expenditure treasurer did not report the Income Tax Section 21 closing.Keywords: income Tax Section 21, Computation System, Truncation System, Deposit System and, Report System.","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":"117218587","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 INFORMASI AKUNTANSI DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN PENGGANTIAN AKTIVA TETAP PADA UD. SINGKIL SERVICE MANADO 会计信息分析在UD上改变活动规则的差异。马纳多SINGKIL SERVICE

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2018-12-31 DOI: 10.32400/gc.13.04.22064.2018

Juliana Y.P Salasa, Grace B. Nangoi, Sintje Rondonuwu

引用次数: 1

PENGARUH STRUKTUR AKTIVA (ASSETS STRUCTURE), RETURN ON ASSETS DAN PERTUMBUHAN PENJUALAN (GROWTH OF SALES) TERHADAP STRUKTUR MODAL (CAPITAL STRUCTURE) PADA PERUSAHAAN PROPERTY DAN REAL ESTATE DI BURSA EFEK INDONESIA TAHUN 2011 – 2015

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2018-12-31 DOI: 10.32400/GC.13.04.21852.2018

Annie Chandra, Wenny Tantoni, Windy Villany, M. Lubis, Faisal Akbar

{"title":"PENGARUH STRUKTUR AKTIVA (ASSETS STRUCTURE), RETURN ON ASSETS DAN PERTUMBUHAN PENJUALAN (GROWTH OF SALES) TERHADAP STRUKTUR MODAL (CAPITAL STRUCTURE) PADA PERUSAHAAN PROPERTY DAN REAL ESTATE DI BURSA EFEK INDONESIA TAHUN 2011 – 2015","authors":"Annie Chandra, Wenny Tantoni, Windy Villany, M. Lubis, Faisal Akbar","doi":"10.32400/GC.13.04.21852.2018","DOIUrl":"https://doi.org/10.32400/GC.13.04.21852.2018","url":null,"abstract":"The purpose of the research is to know and analyze the effect of Assets Structure, Return On Assets (ROA) and Growth of Sales on Debt Equity ratio. The research used some theories relating to Assets Structure, Return On Assets, Growth of Sales and Capital Structure. The research approach of this research was quantitative. This type of research is descriptive explanatory. The populations in this research are 53 companies of Property and Real Estate in the Indonesia Stock Exchange in the year of 2011-2015. The result of the research samples were 25 companies of Property and Real Estate in the Indonesia Stock Exchange in the year of 2011-2015. The result of the research as well as a conclusion from this research stated that partially Assets Structure had a negative significant effect on Capital Structure, Partially ROA and Growth of Sales did not have a significant effect on Capital Structure. Simultaneously, Assets Structure, Return On Assets and Growth of Sales had a significant effect on Capital Structure.Keyword: Assets Structure, Return On Assets, Growth of Sales, Debt to Equity Ratio","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":"129344932","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 LABA KENA PAJAK PADA PT. TIGA JAYA LESTARI GORONTALO 对PT. three - LESTARI GORONTALO的税务计算分析

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2018-12-31 DOI: 10.32400/GC.13.04.22106.2018

Levana Lumentut, Herman Karamoy, Dhullo Afandi

{"title":"ANALISIS PERHITUNGAN LABA KENA PAJAK PADA PT. TIGA JAYA LESTARI GORONTALO","authors":"Levana Lumentut, Herman Karamoy, Dhullo Afandi","doi":"10.32400/GC.13.04.22106.2018","DOIUrl":"https://doi.org/10.32400/GC.13.04.22106.2018","url":null,"abstract":"PT. Tiga Jaya Lestari Gorontalo is one of the companies in Gorontalo, Gorontalo Province that will have the freedom to be more self-assertive among international hotel groups in Gorontalo that offer many similar products and services to customers. PT Tiga Jaya Gorontalo is a hospitality service company. Used to identify income and costs charged in calculating taxable profits, conducting tests on fees charged in connection with applicable tax regulations. This study aims to determine the suitability of the calculation of taxable profits from the company against applicable laws and regulations. This research method uses descriptive methods and the type of research used is descriptive qualitative. In this study, the profit after fiscal corrected amounting to Rp1,225,702,726.00 and fiscal profit before correction on the report is before correction and after Rp624,142,677.00 for the calculation of Taxable Profit using tariff 17 paragraph 2a at a rate of 25% Law No. 36 of 2008 Borrowing income tax The company must pay taxes in the amount of before Rp. 17,565,348,847.00 for payment of taxable income in the amount before Rp. taxable income amounting to Rp227,626,960.00 using the rate of article 31 E.Keywords : calculation of taxable profit, profit and loss, fiscal correction","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"79 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":"116023733","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 CURRENT RATIO (CR), DEBT TO ASSET RATIO (DAR), PERPUTARAN PERSEDIAAN (INVENTORY TURNOVER), DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE DI BEI PERIODE 2012 – 2016 当前RATIO (CR)、资产负债(DAR)、股票波动(库存变更)以及该公司在2012 - 2016年期间对房地产公司盈利能力的衡量

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2018-12-31 DOI: 10.32400/gc.13.04.21853.2018

Silvia, Vinna Jovani, Fransisca, Catherine Grace, Roby Gunawan, Hottua Samosir, Jonris Tampubolon

{"title":"PENGARUH CURRENT RATIO (CR), DEBT TO ASSET RATIO (DAR), PERPUTARAN PERSEDIAAN (INVENTORY TURNOVER), DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE DI BEI PERIODE 2012 – 2016","authors":"Silvia, Vinna Jovani, Fransisca, Catherine Grace, Roby Gunawan, Hottua Samosir, Jonris Tampubolon","doi":"10.32400/gc.13.04.21853.2018","DOIUrl":"https://doi.org/10.32400/gc.13.04.21853.2018","url":null,"abstract":"The research objective was to test and analyze the Effect of Current Ratio, Debt to Asset Ratio, Inventory Turnover, Company Size on Profitability in Property and Real Estate Companies listed on the Indonesia Stock Exchange (IDX) for the period 2012-2016 partially or simultaneously. The research used quantitative method. The population used in this study was the Property and Real Estate Companies listed on the Indonesia Stock Exchange with a total of 46 companies in the period 2012-2016. The sample in this study used data taking by means of purposive sampling. The number of samples used in this study were 31 companies with 155 observations. The results obtained were Current Ratio partially did not have a significant effect on Profitability. Partially Debt to Assets Ratio had no significant effect on profitability. Inventory Turnover in parallel l did not have significant effect on profitability. The size of the company partially had a positive and not significant effect on profitability. Current Ratio, Debt to Assets Ratio, Inventory Turnover and Company Size simultaneously did not have significant effect on Profitability in Property and Real Estate Companies listed on the Indonesia Stock Exchange for the period 2012-2016.Keywords: Current ratio (CR), Debt to assets ratio (DAR), Inventory Turnover, Company Size, Profitability","PeriodicalId":215849,"journal":{"name":"GOING CONCERN : JURNAL RISET AKUNTANSI","volume":"11 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":"117078499","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