Riset Akuntansi dan Portofolio Investasi最新文献

Pengaruh perencanaan pajak, aset pajak tangguhan, dan profitabilitas terhadap manajemen laba perusahaan industrial yang terdaftar di Bursa Efek Indonesia periode 2018-2022 2018-2022年期间税收筹划、递延税款资产和盈利能力对印尼证券交易所上市工业公司盈利管理的影响。

Riset Akuntansi dan Portofolio Investasi Pub Date : 2024-07-22 DOI: 10.58784/rapi.148

Kleef Sompotan, Robert Lambey, Wulan D. Kindangen

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Analisis penatausahaan inventarisasi barang milik daerah berdasarkan Permendagri Nomor 47 Tahun 2021 pada Bapenda Kota Manado 基于 2021 年第 47 号 Permendagri 文件对万鸦老市 Bapenda 地区财产清单管理的分析

Riset Akuntansi dan Portofolio Investasi Pub Date : 2024-07-22 DOI: 10.58784/rapi.149

Kezia Nanseila Wulan Tumilantouw, Jantje J. Tinangon, S. K. Walandouw

{"title":"Analisis penatausahaan inventarisasi barang milik daerah berdasarkan Permendagri Nomor 47 Tahun 2021 pada Bapenda Kota Manado","authors":"Kezia Nanseila Wulan Tumilantouw, Jantje J. Tinangon, S. K. Walandouw","doi":"10.58784/rapi.149","DOIUrl":"https://doi.org/10.58784/rapi.149","url":null,"abstract":"Inventory is an activity to collect data, record and report the results of data collection on Regional Property (Permendagri 47/2021). Inventory is carried out to provide good data on Regional Property in an effort to create orderly administration and physical order as well as simplify the implementation of management of Regional Property. This research aims to 1) determine the implementation of regional property inventory procedures in the process of data collection, recording and reporting of regional property data collection results at the Regional Development Planning Agency of North Sulawesi Province; 2) know that the implementation of regional property inventory procedures in the process of data collection, recording and reporting of property data collection results is in accordance with Minister of Home Affairs Regulation Number 47 of 2021. This type of research is qualitative research with a descriptive approach. The research results show that the regional property inventory procedures carried out at BAPENDA Manado City are in accordance with Minister of Home Affairs Regulation Number 47 of 2021 concerning Procedures for Implementing Bookkeeping, Inventory and Reporting of Regional Property. However, there are obstacles that often occur, namely problems in inputting data due to the SIMDA BMD application not yet accommodating all of Permendagri No. 47 of 2021 so that it can hamper the process of inputting BMD data.","PeriodicalId":498726,"journal":{"name":"Riset Akuntansi dan Portofolio Investasi","volume":"31 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141815552","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}

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Pengaruh pengetahuan perpajakan, kesadaran wajib pajak, dan kepercayaan masyarakat pada pemerintah terhadap kepatuhan wajib pajak dalam membayar Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Kecamatan Pasan Kabupaten Minahasa Tenggara 税收知识、纳税人意识和政府公信力对 Minahasa Regency 东南部 Pasan 区纳税人缴纳城乡土地和建筑税（PBB-P2）遵从度的影响。

Riset Akuntansi dan Portofolio Investasi Pub Date : 2024-07-20 DOI: 10.58784/rapi.145

Priska Claudia Gahung, Jessy D. L. Warongan, S. Mintalangi

{"title":"Pengaruh pengetahuan perpajakan, kesadaran wajib pajak, dan kepercayaan masyarakat pada pemerintah terhadap kepatuhan wajib pajak dalam membayar Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Kecamatan Pasan Kabupaten Minahasa Tenggara","authors":"Priska Claudia Gahung, Jessy D. L. Warongan, S. Mintalangi","doi":"10.58784/rapi.145","DOIUrl":"https://doi.org/10.58784/rapi.145","url":null,"abstract":"Rural and Urban Land and Building Tax is tax on land and/or buildings owned, controlled and/or utilized by individuals or entities. Rural and Urban Land and Building Tax (or PBB-P2) is a type of central tax where most of the proceeds are handed over to local governments. This research aims to determine the influence of tax knowledge, taxpayer awareness and public trust in the government on taxpayer compliance in paying rural and urban land and building taxes in Pasan District, Southeast Minahasa Regency. The number of samples used was 98 respondents using a sample collection method, namely probability sampling, using a simple random sample technique collected through a questionnaire. The analytical method used is multiple linear regression analysis with the help of the SPSS 29.0 application. The results of this research show that tax knowledge, taxpayer awareness, and public trust in the government have a positive and significant effect on taxpayer compliance in paying rural and urban land and building tax in Pasan District, Southeast Minahasa Regency.","PeriodicalId":498726,"journal":{"name":"Riset Akuntansi dan Portofolio Investasi","volume":"123 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141819951","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}

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Analisis tingkat kepatuhan wajib pajak orang pribadi dalam pelaporan SPT Tahunan melalui sistem e-filing selama masa pandemi COVID-19 di Kantor Pelayanan Pajak Pratama Manado 分析万鸦老初级税务局在 COVID-19 大流行期间个人纳税人通过电子申报系统报送年度纳税申报表的合规程度

Riset Akuntansi dan Portofolio Investasi Pub Date : 2024-07-18 DOI: 10.58784/rapi.143

Theafilia Viona Imbang, S. K. Walandouw, Priscillia Weku

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Analisis akuntabilitas kinerja instansi pemerintah pada Dinas Kesehatan Daerah Provinsi Sulawesi Utara 北苏拉威西省地区卫生局政府机构绩效问责分析

Riset Akuntansi dan Portofolio Investasi Pub Date : 2024-07-17 DOI: 10.58784/rapi.140

Indri Intan Yunike Tambajong, Jessy D. L. Warongan, Djeni Maradesa

{"title":"Analisis akuntabilitas kinerja instansi pemerintah pada Dinas Kesehatan Daerah Provinsi Sulawesi Utara","authors":"Indri Intan Yunike Tambajong, Jessy D. L. Warongan, Djeni Maradesa","doi":"10.58784/rapi.140","DOIUrl":"https://doi.org/10.58784/rapi.140","url":null,"abstract":"Government Agency Performance Accountability is a form an agency’s abligation to accoun for the success and failure of mission implementation in achieving set goals and objectives. This study aims to find out how accountability for the performances of government agencies in the Regional Health Office of North Sulawesi Province. This type of research is descriptive qualitative data analysis method used in this research is descriptive method. The results of this study indicate that performance accountability (starting from strategic planning to performance evaluation) of the Regional Health Office of North Sulawesi Province is in accordance with Presidential Regulation No. 29 of 2014. However, in terms of performance measurement, there are several indicators that were not achieved due to the Covid-19 pandemic in 2020-2021 which resulted in not implementing hospital accreditation and an increase in the number of maternal deaths. As well as there are abstacles that occur in performance reporting in the LAKIP preparation process, namely in terms of ability to prepare LAKIP and there are delays in data collection and in data processing the lack of ability of staff to use existing applications.","PeriodicalId":498726,"journal":{"name":"Riset Akuntansi dan Portofolio Investasi","volume":" 23","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141828656","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}

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Analisis perhitungan harga pokok produksi dengan menggunakan metode full costing pada UKM Nona 英国诺纳公司使用完全成本计算法计算商品生产成本的分析

Riset Akuntansi dan Portofolio Investasi Pub Date : 2024-06-16 DOI: 10.58784/rapi.137

Christofel D. Soeliongan, Herman Karamoy, L. Latjandu

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Pengaruh pengetahuan perpajakan, kesadaran wajib pajak dan sanksi pajak terhadap kepatuhan wajib pajak dalam membayar Pajak Bumi dan Bangunan di Kecamatan Pulau Batang Dua Kota Ternate 税收知识、纳税人意识和税收制裁对特尔纳特市 Pulau Batang Dua 区纳税人遵从缴纳土地和建筑税的影响。

Riset Akuntansi dan Portofolio Investasi Pub Date : 2024-05-19 DOI: 10.58784/rapi.131

Daniel Malendes, Harijanto Sabijono, Priscillia Weku

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Evaluasi pemungutan pajak restoran berdasarkan Peraturan Daerah Kota Ternate Nomor 15 Tahun 2014 tentang pajak restoran di Badan Pengelolaan Pajak dan Retribusi Daerah Kota Ternate 根据特尔纳特市 2014 年第 15 号地区法规对特尔纳特市税收和报税管理机构的餐饮税征收情况进行评估。

Riset Akuntansi dan Portofolio Investasi Pub Date : 2024-05-13 DOI: 10.58784/rapi.132

Zaena Abd Madjid, Harijanto Sabijono, S. Mintalangi

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Analisis perhitungan, penyetoran dan pelaporan Pajak Penghasilan Pasal 22 atas pengadaan barang pada Balai Pengujian dan Penerapan Mutu Hasil Perikanan Bitung 分析在 Bitung 水产品质量检测和应用中心采购货物时所得税第 22 条的计算、入库和报告。

Riset Akuntansi dan Portofolio Investasi Pub Date : 2024-01-26 DOI: 10.58784/rapi.95

Chikita Thasya Lintang, Harijanto Sabijono, Sintje Rondonuwu

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Analisis penerapan akuntansi manajemen lingkungan pada perusahaan sub sektor kayu dan pengolahannya di Bursa Efek Indonesia (BEI) dan kesesuaiannya dengan Standard Global Reporting Initiative (GRI) 分析印度尼西亚证券交易所（IDX）木材与加工子行业公司环境管理会计的实施情况及其与全球报告倡议组织（GRI）标准的一致性。

Riset Akuntansi dan Portofolio Investasi Pub Date : 2024-01-26 DOI: 10.58784/rapi.96

Mikhael Ramos Samosir, J. Sondakh, Victorina Z. Tirayoh

{"title":"Analisis penerapan akuntansi manajemen lingkungan pada perusahaan sub sektor kayu dan pengolahannya di Bursa Efek Indonesia (BEI) dan kesesuaiannya dengan Standard Global Reporting Initiative (GRI)","authors":"Mikhael Ramos Samosir, J. Sondakh, Victorina Z. Tirayoh","doi":"10.58784/rapi.96","DOIUrl":"https://doi.org/10.58784/rapi.96","url":null,"abstract":"Poor company environmental management requires an Environmental Management Accounting system as environmental control which is used to identify, assess, measure and present waste management costs from operational activities. This research aims to find out whether the application of environmental management accounting in the reporting of manufacturing companies in the wood and processing sub-sector is in accordance with global reporting initiative standards. The method used in this research is a qualitative descriptive approach, so it can be seen whether the environmental management accounting system and sustainability reports of manufacturing companies in the wood and processing sub-sector have been presented properly and correctly. Based on the research results, it can be concluded that 4 companies in the wood sub-sector manufacturing and processing companies listed on the Indonesia Stock Exchange (BEI) are in accordance with the Global Reporting Initiative (GRI) Standard and only one company provides an internal failure environmental cost report.","PeriodicalId":498726,"journal":{"name":"Riset Akuntansi dan Portofolio Investasi","volume":"1 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139593195","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