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Riset Akuntansi dan Manajemen Pragmatis最新文献

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Analisis pelaksanaan pemungutan Pajak Bumi Dan Bangunan Perdesaan dan Perkotaan (PBB-P2) berdasarkan Peraturan Bupati No 18 Tahun 2014 di Kecamatan Pasan Kabupaten Minahasa Tenggara 根据 2014 年第 18 号执政官条例，分析米纳哈萨东南部帕山地区城乡土地和建筑税（PBB-P2）征收的实施情况。
Riset Akuntansi dan Manajemen Pragmatis Pub Date : 2024-03-27 DOI: 10.58784/ramp.123
Vania Salsabella Christy Belina Mondigir, N. Budiarso, Anneke Wangkar
{"title":"Analisis pelaksanaan pemungutan Pajak Bumi Dan Bangunan Perdesaan dan Perkotaan (PBB-P2) berdasarkan Peraturan Bupati No 18 Tahun 2014 di Kecamatan Pasan Kabupaten Minahasa Tenggara","authors":"Vania Salsabella Christy Belina Mondigir, N. Budiarso, Anneke Wangkar","doi":"10.58784/ramp.123","DOIUrl":"https://doi.org/10.58784/ramp.123","url":null,"abstract":"Rural and Urban Sector Land and Building Tax (PBB-P2) is a tax on land and/or buildings except for areas used for plantations, forestry and mining business activities. PBB-P2 collection covers the entirSe process of registering, collecting data and assessing tax objects as well as determining, receiving payments, collecting and reporting receipts. This research aims to find out how the Land and Building Tax Collection (PBB-P2) is implemented based on Regent Regulation No. 18 of 2014 in Pasan District, Southeast Minahasa Regency. The method used in this research is a qualitative descriptive analysis method, where observations and interviews are carried out. Based on the results of existing research, it can be seen that in Pasan District, Land and Building Tax Collection (PBB-P2) has been implemented in accordance with applicable regulations, namely Regent's Regulation No. 18 of 2014 starting from registration, data collection, assessment, determination, payment, billing and recording of receipt.","PeriodicalId":516574,"journal":{"name":"Riset Akuntansi dan Manajemen Pragmatis","volume":"43 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140377094","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 transparansi pengelolaan keuangan desa berdasarkan Permendagri No. 20 Tahun 2018 (Studi kasus pada Pemerintah Desa Tosoa Kecamatan Ibu Selatan Kabupaten Halmahera Barat) 基于第 20/2018 号 Permendagri 的村庄财务管理透明度分析（西哈尔马海拉县南伊布分区 Tosoa 村政府案例研究）
Riset Akuntansi dan Manajemen Pragmatis Pub Date : 2024-03-26 DOI: 10.58784/ramp.124
Reni Tede, N. Budiarso, Peter M. Kapojos
{"title":"Analisis transparansi pengelolaan keuangan desa berdasarkan Permendagri No. 20 Tahun 2018 (Studi kasus pada Pemerintah Desa Tosoa Kecamatan Ibu Selatan Kabupaten Halmahera Barat)","authors":"Reni Tede, N. Budiarso, Peter M. Kapojos","doi":"10.58784/ramp.124","DOIUrl":"https://doi.org/10.58784/ramp.124","url":null,"abstract":"This research was conducted to determine the transparency of management village finance in Tosoa village starting from the planning stage, implementation and accountability. The purpose of this study was to find out how transparent village financial management is in Tosoa village, Ibu Selatan District, West Halmahera Regency, based on Permendagri Number 20 of 2018. The analytical method used in this thesis research is a qualitative research that is descriptive and is made based on the result of interviews with several research informants. As for the informants in this study were village officials, in this case the village head, the village secretary, as well as the village finance offier. The results of this study indicate that transparency in village financial management in Tosoa village starting from te planning, implementation and accpuntability stages has been carried out openlyan in accordance with Permendagri Number 20 of 2018.","PeriodicalId":516574,"journal":{"name":"Riset Akuntansi dan Manajemen Pragmatis","volume":"79 19","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140377916","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
Kondisi pasar Indonesia dalam isu inflasi nasional dan geopolitik global 从全国通胀和全球地缘政治问题看印尼市场状况
Riset Akuntansi dan Manajemen Pragmatis Pub Date : 2024-03-18 DOI: 10.58784/ramp.126
Deilamy Luntungan
{"title":"Kondisi pasar Indonesia dalam isu inflasi nasional dan geopolitik global","authors":"Deilamy Luntungan","doi":"10.58784/ramp.126","DOIUrl":"https://doi.org/10.58784/ramp.126","url":null,"abstract":"In early 2022, changes in the inflation rate accompanied by global geopolitical issues became crucial information for the Indonesian capital market. At that time, inflation conditions in Indonesia began to creep up to reach a point of around 2%. This study aims to examine the market return performance of the LQ45 Index in the context of changes in the inflation rate and global geopolitical issues. Observations are carried out in 2 sub-periods: (1) 6 October 2021 to 30 December 2021 or the period with low inflation; and (2) January 3 2022 to March 31 2022 or a period with a high inflation rate. The findings of this study show that the highest market returns with low risk are in periods of high inflation and accompanied by global geopolitical issues. This period also produces a better risk-return trade-off. Other findings indicate that the market in both periods did not produce extraordinary returns even though it was in a weak form of inefficiency. Changes in the inflation rate accompanied by global geopolitical issues did not significantly change market returns.","PeriodicalId":516574,"journal":{"name":"Riset Akuntansi dan Manajemen Pragmatis","volume":"57 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140233964","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 kepatuhan wajib pajak kendaraan bermotor dan bea balik nama kendaraan bermotor dalam upaya meningkatkan penerimaan pajak daerah pada kantor UPTD-PPD Samsat Kabupaten Minahasa Tenggara 分析机动车辆纳税人和机动车辆产权转让费的合规情况，努力增加米纳哈萨东南地区 UPTD-PPD Samsat 办事处的地方税收。
Riset Akuntansi dan Manajemen Pragmatis Pub Date : 2024-03-03 DOI: 10.58784/ramp.121
Angela Meilan Massie, Herman Karamoy, S. K. Walandouw
{"title":"Analisis kepatuhan wajib pajak kendaraan bermotor dan bea balik nama kendaraan bermotor dalam upaya meningkatkan penerimaan pajak daerah pada kantor UPTD-PPD Samsat Kabupaten Minahasa Tenggara","authors":"Angela Meilan Massie, Herman Karamoy, S. K. Walandouw","doi":"10.58784/ramp.121","DOIUrl":"https://doi.org/10.58784/ramp.121","url":null,"abstract":"Taxpayer compliance is the obedience required for taxpayers in fulfilling their tax obligations. One of the tax obligations that must be carried out is paying motor vehicle taxes and transfer of motor vehicle tittle fee. However, there are problems that often occur so that the government is difficult to get more income from the PKB and BBNKB sectors, the purpose of this study is to analyze the compliance of motor vehicle tax and motor vehicle title transfer fees at the UPTD-PPD Samsat’s office in Southeast Minahasa Regency in 2018-2021, to find out and analyze the causes of community disobedience in paying motor vehicle tax and motor vehicle title transfer fees. The research method used is descriptive qualitative method. Based on the results of the study, it shows that the compliance in the UPTD-PPD Samsat office of Southeast Minahasa Regency is considered good. In the years 2018-2020, the realization has reached the target, but in 2021 the target was not achieved due to the presence of covid-19 which has hindered the economy of the community, and the target increase in 2021 is 40%, different from the years 2018-2020.","PeriodicalId":516574,"journal":{"name":"Riset Akuntansi dan Manajemen Pragmatis","volume":"30 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140080920","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 dan prosedur pemungutan pajak reklame sebagai upaya peningkatan Pendapatan Asli Daerah di Badan Pendapatan Daerah Kota Manado 分析广告牌税收系统和程序，努力增加万鸦老市地区税务局的地方原始收入
Riset Akuntansi dan Manajemen Pragmatis Pub Date : 2024-03-03 DOI: 10.58784/ramp.120
Seren Friska Karouw, Harijanto Sabijono, S. K. Walandouw
{"title":"Analisis sistem dan prosedur pemungutan pajak reklame sebagai upaya peningkatan Pendapatan Asli Daerah di Badan Pendapatan Daerah Kota Manado","authors":"Seren Friska Karouw, Harijanto Sabijono, S. K. Walandouw","doi":"10.58784/ramp.120","DOIUrl":"https://doi.org/10.58784/ramp.120","url":null,"abstract":"Of the various types of taxes collected by the Manado City Government, advertisement tax is one type of tax that can develop its role in increasing local revenue. This research was conducted with the aim of finding out the system and procedure for collecting advertisement tax as an effort to increase PAD. The methode used is descriptive qualitative method. The research results show that the advertisement tax collection system uses an official assessment system based on Law Number 28 of 2009. The procedure for collecting advertisement tax has been carried out in accordance with Manado Mayor Regulation Number 57 of 2013 concerning Technical Guidelines for Implementation of Advertising Tax Collection. However, it can be seen from the payment procedure that there are still taxpayers who do not carry out their obligations in paying advertisement tax and do not register their advertisement tax objects. It is better for the Manado City Government, in this case the Manado City Regional Revenue Agency, to socialize again to taxpayers about the techniques of advertisement tax collection and prosecute those who break the rules.","PeriodicalId":516574,"journal":{"name":"Riset Akuntansi dan Manajemen Pragmatis","volume":"26 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140080935","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 sistem dan prosedur pengeluaran kas di Badan Pengembangan Sumber Daya Manusia Daerah (BPSDMD) Provinsi Sulawesi Utara 评估北苏拉威西省地区人力资源开发局（BPSDMD）的现金支出系统和程序
Riset Akuntansi dan Manajemen Pragmatis Pub Date : 2024-02-25 DOI: 10.58784/ramp.101
Michelle Yubilia Maria Sambur, Hendrik Manossoh, D. Afandi
{"title":"Evaluasi sistem dan prosedur pengeluaran kas di Badan Pengembangan Sumber Daya Manusia Daerah (BPSDMD) Provinsi Sulawesi Utara","authors":"Michelle Yubilia Maria Sambur, Hendrik Manossoh, D. Afandi","doi":"10.58784/ramp.101","DOIUrl":"https://doi.org/10.58784/ramp.101","url":null,"abstract":"Accounting systems and procedures of SKPD cover various processes ranging from recording, summarizing and financial reporting in the framework of APBD accountability. Cash is a current asset and in everyday monetary terms can be equated with cash on hand. The purpose of this study is to find out the systems and procedures for disbursing cash by implementing PERMENDAGRI Number 77 of 2020 at the Regional Human Resources Development Agency (BPSDMD) of North Sulawesi Province. The results of the study show that the internal control system for disbursing cash at the BPSDMD of North Sulawesi Province according to the Government Regulation Number 60 of 2008 is good, but there are still 3 points that are not appropriate, namely the control environment, control activities, information and communication. Procedures for disbursing cash at the BPSDMD of North Sulawesi Province are not fully implemented accordance to Permendagri No. 77 of 2020.","PeriodicalId":516574,"journal":{"name":"Riset Akuntansi dan Manajemen Pragmatis","volume":"33 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140433306","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 pengelolaan bantuan langsung tunai di Desa Sendangan dan Desa Talikuran Kecamatan Tompaso 汤帕索分区森丹干村和塔里库兰村现金转移管理分析
Riset Akuntansi dan Manajemen Pragmatis Pub Date : 2024-02-21 DOI: 10.58784/ramp.102
Samuel Daniel Tujuwale, Jessy D. L. Warongan, Sonny Pangerapan
{"title":"Analisis pengelolaan bantuan langsung tunai di Desa Sendangan dan Desa Talikuran Kecamatan Tompaso","authors":"Samuel Daniel Tujuwale, Jessy D. L. Warongan, Sonny Pangerapan","doi":"10.58784/ramp.102","DOIUrl":"https://doi.org/10.58784/ramp.102","url":null,"abstract":"Direct Cash Assistance is a social assistance program provided by the government in the form of cash assistance or other assistance to people in need. The research objective in this study is to analyze the management of Direct Cash Assistance in Sendangan Village and Talikuran Village Based on Minister of Finance Regulation Number 201 of 2022. This research uses qualitative research with a descriptive approach. This research shows that the Government of Sendangan and Talikuran Village can be said to be in accordance with governance regulated in Minister of Finance Regulation Number 201 concerning Direct Cash Assistance, starting from the stages of allocation, distribution, administration, reporting, to accountability, is deemed to have followed the applicable provisions and can do everything well, but can still be improved further for transparency with society by empowering modern technology.","PeriodicalId":516574,"journal":{"name":"Riset Akuntansi dan Manajemen Pragmatis","volume":"117 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140443705","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 pengendalian internal aktiva tetap sebagai tindak pencegahan penyimpangan pada PT Manado Teknik Mandiri 对 PT Manado Teknik Mandiri 公司固定资产内部控制作为防止违规行为的行动的分析
Riset Akuntansi dan Manajemen Pragmatis Pub Date : 2024-02-20 DOI: 10.58784/ramp.104
Clauditha Maria Imaculata Paput, Natalia Y. T. Gerungai
{"title":"Analisis pengendalian internal aktiva tetap sebagai tindak pencegahan penyimpangan pada PT Manado Teknik Mandiri","authors":"Clauditha Maria Imaculata Paput, Natalia Y. T. Gerungai","doi":"10.58784/ramp.104","DOIUrl":"https://doi.org/10.58784/ramp.104","url":null,"abstract":"Internal control is a system designed to provide protection and security for various elements within the company so that with effective internal control, the risk of fraud can be prevented. With good internal control, companies can identify and address risks, including fraud risks, before they occur and reduce their impact. The purpose of this study is to find out how the implementation of internal control and to find out whether the internal control applied is effective in preventing irregularities, especially misuse of fixed assets at PT Manado Teknik Mandiri. The type of research used is descriptive qualitative. The results of research obtained at PT Manado Teknik Mandiri show that the implementation of internal control of fixed assets based on the COSO framework has not been fully implemented. And the internal controls carried out by the company have been effective in preventing irregularities. However, not all components have effectively contributed.","PeriodicalId":516574,"journal":{"name":"Riset Akuntansi dan Manajemen Pragmatis","volume":"324 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140448103","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
Kinerja pasar ASEAN-5 selama isu krisis global 东盟五国在全球危机期间的市场表现
Riset Akuntansi dan Manajemen Pragmatis Pub Date : 2024-02-18 DOI: 10.58784/ramp.98
Stevia Della Yulianti, Isti Julisti Mokoginta, Magdalena Grace Lapure
{"title":"Kinerja pasar ASEAN-5 selama isu krisis global","authors":"Stevia Della Yulianti, Isti Julisti Mokoginta, Magdalena Grace Lapure","doi":"10.58784/ramp.98","DOIUrl":"https://doi.org/10.58784/ramp.98","url":null,"abstract":"The issue of the global crisis in early 2023 will have quite an impact on world economic conditions, especially in countries that are members of ASEAN-5. The findings show that the Malaysian and Thai markets tend to have quite significant index declines throughout the observation period. This study also shows that the Malaysian and Thai markets are indicated to have low risk throughout early 2023. The findings of this study imply that markets in ASEAN-5 have a unidirectional relationship throughout the observation period in early 2023. However, the findings of this study also show that the Indonesian market only has a significant relationship with the Malaysian market compared to other ASEAN-5 markets. Throughout global issues in early 2023, increases or decreases in market indices in ASEAN-5 tend not to differ significantly.","PeriodicalId":516574,"journal":{"name":"Riset Akuntansi dan Manajemen Pragmatis","volume":"296 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140452373","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
The influence of perceived value to customer loyalty with customer satisfaction as an intervening variable on ESSE Brand Users in Manado 以客户满意度为干预变量，感知价值对万鸦老 ESSE 品牌用户的客户忠诚度的影响
Riset Akuntansi dan Manajemen Pragmatis Pub Date : 2024-01-23 DOI: 10.58784/ramp.89
Syallomika F. B. W. Umboh, J. E. Tulung, Shinta J. C. Wangke
{"title":"The influence of perceived value to customer loyalty with customer satisfaction as an intervening variable on ESSE Brand Users in Manado","authors":"Syallomika F. B. W. Umboh, J. E. Tulung, Shinta J. C. Wangke","doi":"10.58784/ramp.89","DOIUrl":"https://doi.org/10.58784/ramp.89","url":null,"abstract":"In today's competitive business landscape, establishing and maintaining customer loyalty is crucial for the sustained success of brands. This study aims to shed light on how perceived value influences customer loyalty, and how customer satisfaction mediates this relationship. The study employs 100 respondents to gather comprehensive insights from ESSE Brand Users in Manado. The findings show that the perceived value is significant on customer satisfaction but not for customer loyalty while the customer satisfaction is significant on customer loyalty. By exploring the interplay between perceived value, customer satisfaction, and customer loyalty within the context of ESSE Brand Users in Manado, the study aims to provide valuable insights for marketing practitioners to enhance their strategies. Understanding how perceived value and customer satisfaction impact customer loyalty can help businesses tailor their offerings and customer service to build stronger brand loyalty among ESSE users in this specific market.","PeriodicalId":516574,"journal":{"name":"Riset Akuntansi dan Manajemen Pragmatis","volume":"30 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140498827","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
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