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INDONESIA
ACCOUNTABILITY
ISSN : 23383917     EISSN : 25974831     DOI : -
Core Subject : Economy,
As the visions of Ministry of Research, Technology, and Higher Education of Republic of Indonesia are to improve the knowledge, technology, and the innovation then The Program of Accounting Profession Education (or PPAk), Faculty of Economics and Business, Sam Ratulangi University presents Accountability Journal as one of the efforts to support those visions.
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Articles 18 Documents
Search results for , issue " Vol 4, No 1 (2015): Accountability" : 18 Documents clear
PENGARUH SANKSI, MOTIVASI DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI KASUS KPP PRATAMA MANADO) Tologana, Evalin Yuanita
ACCOUNTABILITY Vol 4, No 1 (2015): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.8407.4.1.2015.1-11

Abstract

This study aim to determine the effect of sanctions, motivation and level of education on tax compliance. Population in this study is the taxpayer listed in KPP Pratama Manado. Samples used were 100 taxpayer who are determine using a formula slovin. Data were analyzed using multiple linear regression followed by normality test, multicolinearity test, heterocedasticity test and autocorrelation test. The result showed the tax motivation sanctions and positive effect on tax compliance while education level had no effect on tax compliance.
ANALISIS PERLAKUAN AKUNTANSI ASET TETAP MENURUT PSAK NO.16 (REVISI 2011) DI RSU PANCARAN KASIH MANADO Sadondang, Paulina Amanda; Sondakh, Jullie J; Budiarso, Novi Swandari
ACCOUNTABILITY Vol 4, No 1 (2015): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.8408.4.1.2015.12-25

Abstract

Fixed assets has an important role to prop up the course of company operational activities, therefore the right policy of the fixed assets management is needed to maximize the role of the fixed assets. On this situation, accounting policy of the fixed assets as an information tools about fixed assets is really needed by the decision maker.RSU Pancaran Kasih Manado is an institution of Medika GMIM foundation that provided service like a public health facilities. Land, building, vehicle, medical  and non medical tools are the fixed assets that owned by company and very important to propped the course of company operational activities.This research aim for analyze the accounting treatment for fixed assets at RSU Pancaran Kasih Manado, whether it has in accordance with the statement of financial accounting standard No. 16 (revised 2011) about fixed assets..The method of research used is descriptive analyze method with the purpose to give an illustration or description about a situation in an objective manner. To compile data necessary, writer used the technique of gathering data like an interview and documentation. The kind of data that used are primary data and secondary data.From the result of research can be deduced that in operated accounting activity, the company has following provisions on PSAK No. 16 (Revised 2011) about fixed assets. On the application, the company distinguish the kind of fixed assets and the achievement method, that is cash purchase, construction, or donation, shrinking the fixed assets used straight line method, halt the fixed assets that is not used, removed the fixed assets from own list and take it off by abrogation and annihilation. But on the disclosure, the company not apply the accounting treatment of fixed assets altogether like that PSAK No. 16 (Revised 2011).
ANALISIS PERHITUNGAN, PENCATATAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 23 ATAS PENGADAAN BARANG DALAM HAL INI JASA PENYEWAAN BARANG BERAT PADA PT.WILLIAM MAKMUR PERKASA Tinangon, Cicilia; Saerang, David Paul Elia; Elim, Inggriani
ACCOUNTABILITY Vol 4, No 1 (2015): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.8409.4.1.2015.26-32

Abstract

In running the government, a State must run the economy well. This affects the country for the prosperity of society development in order to achieve the objectives set by the State Act. One aspect in the implementation of the necessary development funding comes from tax revenue. The purpose of this study was to determine the mechanism of calculation, recording and reporting of Income Tax Article 23 on the procurement of goods in this respect rental services heavy loads PT.William Perkasa Makmur. The analysis method used in this research is descriptive analysis method. The results showed that as a company engaged in the field of contracting and rental of heavy equipment, PT. William Makmur Perkasa continue to provide tools that have the best quality and the weight to be able to sustain the work. The company realizes the development in this area both by the Government and private parties, seen also with the advent of the projects undertaken by the Government to prepare the facilities and infrastructure to support the development of the area, of course, which is a prerequisite for the entry of investors in investing. Laws and regulations on taxation applicable always changes the company should remain always pay attention to it. This is important so that it can determine the amount of income tax 23 in accordance with the existing rules.
ANALISIS BIAYA DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN MEMBELI ATAU MEMPRODUKSI SENDIRI PADA UD. NABILA JEPARA MEUBEL DAN UD. JEPARA FURNITURE Simbawa, Astyta Permata; Sondakh, Jullie; Wokas, Heince
ACCOUNTABILITY Vol 4, No 1 (2015): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.8410.4.1.2015.33-42

Abstract

The situation and current economic conditions impacted the intense competition among the companies of the world. Therefore, the company management needs to create a policy that refers to the creation of the efficiency and effectiveness of the company performance. The management needs the information as a basis for decision making, one of the types of information needed is the management of differential cost analysis information. In this observation, differential cost analysis is used to help management firm in the face of some of the alternatives that exist to make a decision to buy or produce its own by using half-finished wood as a raw material. The purpose of this observation was to analyze the differential costs in the decision to buy or produce own staple at UD Nabila Jepara Furniture and UD Jepara Furniture. The analysis method used in this research is descriptive method. Results of the assessment showed differential costs right a decision has been taken by management of UD Nabila Jepara Furniture and UD Jepara Furniture is producing its own because of differential gain a higher profit than buying from outside.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENAGIHAN PAJAK SECARA AKTIF TERHADAP PENCAIRAN TUNGGAKAN PAJAK (STUDI KASUS PADA KANTOR PELAYANAN PAJAK PRATAMA MANADO) Korua, Devika; Sabijono, Harijanto; Lambey, Robert
ACCOUNTABILITY Vol 4, No 1 (2015): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.8411.4.1.2015.43-50

Abstract

Effective tax collection is an appropriate means to achieve the maximum tax revenue target. The goals of study is to determining the effectiveness and contribution of active tax billing actions which includes the warning leter, forced letter, and seizure letter to disbursement of tax arrears in Tax Office Pratama North Manado during 2013-2014. The type of research used in this study is a descriptive study with approach case study. Data collected through interviews and documentation. The results of the study indicate that the effectiveness of tax billing rate is still not effective and the contribution of active tax billing actions to disbursement of tax arrears is still lacking. The factors is a lack of public awareness, taxpayer compliance in paying his tax debt and less optimal active tax collection process.
ANALISIS BIAYA DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN MEMBELI ATAU MEMPRODUKSI SENDIRI DAN ANALISIS BIAYA PELUANG PADA RM. PONDOK HIJAU Elvalina, .; Saerang, David P.E.; Tirayoh, Victorina Z.
ACCOUNTABILITY Vol 4, No 1 (2015): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.8412.4.1.2015.51-62

Abstract

Economic growth in the era of globalization requires the company to gain maximum profit. Running business requires information. A company should be able to compete with other companies. One of the decisions that must be taken in planning at every alternative is to buy or produce itself a component of raw materials. Differential costs are related to the opportunity costs, which is the differential costs incurred costs as a result of certain decisions while the opportunity costs is the cost incurred when choosing a decision. The purpose of this study to analyze the differential costs in taking the decision to buy or produce itself and to analyze the opportunity cost to decisions taken on RM. Pondok Hijau. The analytical method used is descriptive  quantitative. Result of differential costs analysis showed that the right decisions can be taken by the management company that manufactures its own because getting a higher differential gain, compared to buying from outside. And of the opportunity costs analysis produce itself rew materials are also more profitable, thus buying from outside becomes more expensive.
PENERAPAN TATA CARA PENCABUTAN PENGUKUHAN PKP SESUAI PERATURAN DIITJEN PAJAK NOMOR 12 TAHUN 2014 PADA KPP PRATAMA MANADO Mangare, Virgie
ACCOUNTABILITY Vol 4, No 1 (2015): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.8413.4.1.2015.63-71

Abstract

Tax is playing important role in economy of the country. Today, number of firms from big to small many have not been listed to KPP Pratama Manado. Directorate General of Taxation  Issues rule No.12 Tahun 2014 in order to grouping the sales limit and simplified the administration and controlling. Many business sector listed but have not been revocation and have sales under Rp. 4,8 Billion. The purpose if this research is to knowing that the application of rules Directorate General of Taxation No.12 Tahun 2014. Data analysis method uses is descriptive. To know the limit of the sales it need income statement. Tax fare and calculation method of income tax. The difference of tax which is deposited is quite large. The application of PP No.46 Tahun 2013 is really profitable because income tax which must be deposited is much smaller. Meaning the new rules is much simpler, and to make the government more easier to grouping the sales limit and the revocation of taxable enterprise. To improve service and improve administratif simplification as well as controling. KPP Pratama Manado should be more sosializing the new regulations.
ANALISIS POTENSI PENERIMAAN PAJAK HOTEL DI KOTA TOMOHON Rawung, Megha Cicilia; Karamoy, Herman; Elim, Inggriani
ACCOUNTABILITY Vol 4, No 1 (2015): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.8414.4.1.2015.72-82

Abstract

Regional Income is a source of regional finance and government financing. One of the original income receipts derived from the Regional Tax one of which is tax Hotel. This study was conducted to determine the potential of the hotel tax, the level of effectiveness and Contributions Taxes as a source of regional revenue Tomohon. The analysis method used is descriptive method Quantitative and analyze tax receipts Hotel of the Year 2011-2014. The results showed that the level of effectiveness of a Hotel Tax Year 2011-2014 ineffective. Taxes contribution as a source of regional revenue Tomohon over the last four years and a maximum rated not included in the criteria for contributions "very poor". Based on the results of tests conducted by researchers Potential Pick Taxes owned by the City of Tomohon is Rp.333.140.460. The existence of several barriers such as the lack of supporting facilities such as places of entertainment, which is not accurate setting of targets as well as the threat of natural disasters makes visitors reluctant to stay in Tomohon. Extension of paying taxes to the public awareness and create art festival activities are some of the efforts that have been made by the government to increase the contribution of hotel tax as a source of regional revenue in Tomohon.
PENGARUH PEMAHAMAN WAJIB PAJAK DAN MANFAAT PAJAK RESTORAN TERHADAP KEMAUAN WAJIB PAJAK MEMBAYAR PAJAK (STUDI KASUS PADA USAHA RESTORAN DI KABUPATEN MINAHASA DAN KOTA TOMOHON) Wowor, Pingkan Elni; Sondakh, Jullie J.; Pinatik, Sherly
ACCOUNTABILITY Vol 4, No 1 (2015): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.8415.4.1.2015.83-94

Abstract

Tax is one of the sources of government revenue that can be relied upon, in this case, especially in the financing of local government. But in the collection muidah it would not, because in addition demanded the active role of taxation officers are also required the willingness of the taxpayer itself in paying taxes. Lack of willingness of taxpayers to pay their taxes can not be separated from the lack of knowledge on taxation, as well as the lack of such benefits in the eyes of society. Many still regard as a tax expenditure in vain. this is one of the factors that hinder the taxpayer in carrying out their tax obligations. Purpose of this study was to determine the understanding of taxpayers and tax benefits restaurant on the willingness of taxpayers to pay taxes in Minahasa district and in the town of Tomohon. Methods of analysis used in this study is the method of multiple linear regression analysis.Testing hypotheses used in this study is the F test and T test F test is to determine the effect of independent variables on the dependent variable simultaneously, whether significant effect or not, and T test to determine the effect of independent variables on the dependent variable partially, whether the effect significant or not.Based on the results of research conducted shows that in Minahasa, simultaneously understanding of the taxpayer and the tax benefit Restaurant significant effect on the willingness of taxpayers to pay taxes, and partial understanding of the taxpayer does not affect the willingness of taxpayers taxpayer, while the effect on the restaurant tax benefits the willingness of taxpayers taxpayer. In Tomohon, simultaneously understanding of the taxpayer and the tax benefit Restaurant significant effect on the willingness of taxpayers to pay taxes, and partial understanding of the taxpayer and the tax benefits of the restaurant affect the willingness of taxpayers taxpayer. This is evidenced by testing of the data obtained in this study.
ANALISIS PELAKSANAAN SISTEM DAN PROSEDUR AKUNTANSI PENGELUARAN KAS PADA DINAS KESEHATAN KOTA MANADO Laotongan, Ray Risiano Imanuel; Saerang, David P. E.; Wokas, Heince R. N.
ACCOUNTABILITY Vol 4, No 1 (2015): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.8416.4.1.2015.95-104

Abstract

Cash expenditures is a component that is very important resource in the implementation of development programs that have been planned by the government. In government department cash expenditure have system and procedure that manage/control the cash expenditure. The purpose of this research was to analyze if the implementation of systems and procedures for cash expenses appropriate with the existing rule. Objects of this research is on the Department of Public Health of Manado City. Anlysis method used is descriptive analysis method that aims to make a picture of systematic, factual, and accruals of the facts, by comparing between system and expenses procedures performed by the Department of Public Health with the concepts of cash expenses system.The result of this research about system and procedure at the Department of Public Health of Manado City, cash expenditure procedure was appropriate with the existing rules but in the implementation still have a shortage that there is no authorization through PPK-SKPD.

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