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Kota manado,
Sulawesi utara
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 7 Documents
Search results for , issue " Vol 4, No 2 (2015): Accountability" : 7 Documents clear
ANALISIS PENERAPAN SISTEM DAN PROSEDUR PEMUNGUTAN PAJAK HIBURAN DI KOTA BITUNG Ponto, Chrysti D.; Karamoy, Herman; Runtu, Treesje
ACCOUNTABILITY Vol 4, No 2 (2015): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.10520.4.2.2015.1-13

Abstract

Regional autonomy in Indonesia came into force on 1 January 2001. Regional Government Law 28 of 2009 on Regional Tax and Retribution, is set to be one source of revenue that comes from inside the area. Bitung is one of the autonomous regions. With the availability of a variety of entertainment, receipt Pemerintahpun revenue increase due to impose a tax on organizing entertainment such entertainment. The objective of this study is to determine the application of tax collection systems and procedures of entertainment in the city of Bitung. The object of research is the Regional Revenue Office Bitung. This type of research, namely, qualitative research and analysis method used is descriptive analysis method. The results showed that the systems and procedures for the collection of entertainment tax imposed by the Regional Revenue Office Bitung as the tax authorities have been implemented properly, because in accordance with the Regional Regulation No. 1 in 2013, Mayor Regulation No. 21 in 2013, and Regulation No. 13 Year 2006. Regional Revenue Office Bitung City should continue to maintain the systems and procedures in accordance with the entertainment tax collection regulations.
ANALISIS PENCATATAN DAN PELAPORAN KEUANGAN PADA SATUAN KERJA PERANGKAT DAERAH (SKPD) PADA DINAS KELAUTAN DAN PERIKANAN PROVINSI SULAWESI UTARA Kumaat, Anggi Kartika; Morasa, Jenny; Kalalo, Meily Y. B.
ACCOUNTABILITY Vol 4, No 2 (2015): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.10521.4.2.2015.14-27

Abstract

Financial recording and reporting are very important in a company. SKPD is works unit of the region government in the capacity of budged user/commodity user. Each and every region work unit provide information about financial recording and reporting. In this study the object taken at Department of Marine and Fishery of North Sulawesi Province.  This study aims to show how financial recording and reporting appropriate with government regulation number 71 yaer  2010 cornerning governmental accounting standard ang internal affairs minister regulation number 57 year 2007 concerning regional financial management and to identify constraint which is faced by department of marine and fishery of north Sulawesi province. The research method used is qualitative method by collecting financial report, general overview of the company, and analyze financial recording and reporting. The results showed that the financial recording and reporting the Department of Marine and Fishery of North Sulawesi Province is not in accordance with the regulation No. 71 year 2010 concerning Governmental Accounting Standards for the presentation are not included Cash Flow Statement, Statement of Changes Equity, Statement of Changes in Balance Budget Surplus, and operational reports.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE TRADISIONAL DAN ACTIVITY BASED COSTING (ABC) PADA UD. CELLA CAKE DAN BAKERY MANADO Kamasih, Jimmy; Saerang, David. P. E.; Mawikere, Lidya
ACCOUNTABILITY Vol 4, No 2 (2015): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.10522.4.2.2015.28-40

Abstract

Activity Based Costing System can provide information for the better of cost calculation and can assist management to manage the company efficiently and gain a better understanding on competitive advantages, strengths, and weaknesses of the company. So that with Activity Based Costing can present carefully the information of cost product and accurately to the interests of management and comparing the cost calculation of production by using traditional methods and Activity Based Costing (ABC) at UD. Cella Cake and Bakery Manado. The purpose of this study was to determine the cost calculation of production using traditional methods and Activity Based Costing (ABC). The research method used is descriptive method. The results showed that the cost calculation of production using Activity-Based Costing System provides results that are more expensive than traditional systems on Pizza Chicken Bread, Sausage Bread and donuts. Traditional systems provide greater profit than the Activity-Based Costing system, because the calculations with the traditional system using only one cost driver so make inefficiency costs and generate profit and irrelevant
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL PADA PT. BINA AVIA PERSADA Pakasi, Devis Lucky
ACCOUNTABILITY Vol 4, No 2 (2015): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.10523.4.2.2015.41-51

Abstract

Influence of budget participation has attracted the attention of researchers in recent years. Some research on the relationship of budget participation on managerial performance indicates inconsistent results. This study aims to prove the existence and how the influence of budget participation on managerial performance.The object in this research is PT. Avia Bina Persada in the company is engaged in the scope of the airlines that provide short pelatian for prospective flight attendants and staff of the airlines. For the data used in this study was obtained from the perception of employees and corporate leaders involved in the preparation of the budget, including middle managers and ordinary employees lower managers. Data obtained through questionnaires to 20 employees and 10 managers with a total questionnaires were distributed to 30 sheets. The analysis model is a simple linear regression.The result is that the PT. Avia Bina Persada, a positive effect of budget participation on managerial performance. That is, the higher the participation, the budget will be higher the managerial performance.
PENGARUH PERILAKU INDIVIDU WAJIB PAJAK ORANG PRIBADI TERHADAP PENGGUNAAN E-FILING DI KOTA MANADO Kolompoy, Calvin; Ilat, Ventje; Sabijono, Harijanto
ACCOUNTABILITY Vol 4, No 2 (2015): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.10524.4.2.2015.52-59

Abstract

Tax is one of the main sources of revenue in Indonesia beside sources of petroleum and natural gas which are important for the survival of the nation of Indonesia. Therefore, the government develops a new system to help taxpayer paying their taxes. The purpose of this research is to analyze the influence of individual taxpayer behaviors towards the usage of e-filing in manado city. The analyzing method used in this research is explanative, that is explaining the influence of each of the research variable based on the questionnaire data that has been processed.The result showed that Perceived Usefulness and Perceived Ease of Use give positives influence towards the usage of e-filing, while Behavioral Intention did not bring positive influence towards the usage of e-filing. The Directorate General of Taxation should be more socializing the e-filing program more actively, also the taxpayer should be more open towards the development of taxes technology
PENERAPAN KEBIJAKAN EARMARKING TAX PADA PEMUNGUTAN PAJAK KENDARAAN BERMOTOR TERHADAP PEMBANGUNAN DAN PEMELIHARAAN JALAN DI PROVINSI SULAWESI UTARA Masihor, Andre Stevan; Pontoh, Winston
ACCOUNTABILITY Vol 4, No 2 (2015): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.10525.4.2.2015.60-71

Abstract

Regional autonomy and decentralization setting authority for every area in their independence and realize the potential to improve peoples welfare. One potential area that is growing is a local tax , which is currently setting based on Undang-undang No. 28 tahun 2009. In terms of social welfare legislation is mandated to allocate some funds for the construction sector activities withholding tax , this policy is known as earmarking tax. Motor vehicle tax is one tax that is included in this policy where the amount of the allocation that is at least 10 % of the proceeds and used for the construction of transportation infrastructure. In SULUT terms are defined in Perda No. 7 tahun 2011 in which the contents of its mandate in accordance with such provisions. The purpose of this study is to analyze the implementation of earmarking tax policy of motor vehicle tax in the province of North Sulawesi in accordance with the mandate of the legislation in force. The analytical method used is descriptive analysis. The findings of this study are earmarking tax policy in SULUT go hand in hand with SULUT budget system where revenues and expenditures through the general treasury area. In 2014 the expenditure for the improvement of road infrastructure facilities reached 97.96% of total motor vehicle tax in North Sulawesi, thus setting the tax earmarking in SULUT not in accordance with applicable regulations.
ANALISA PENGARUH PROFITABILITAS TERHADAP HARGA SAHAM PERUSAHAAN LQ 45 DI BURSA EFEK INDONESIA Lumowa, David
ACCOUNTABILITY Vol 4, No 2 (2015): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.10526.4.2.2015.72-86

Abstract

This research aims to test the effects of profitability on share prices of companies listed in the LQ 45 index in the Indonesian Stock Exchange.  Profitability is measured using the return on equity (ROE) and earnings per share (EPS) ratios. Using purposive sampling on companies listed in the LQ 45 index in 2011- 2014 yielded data samples from 11 companies.  Running a simple linear regression and and a multiple regression on the variables results in showing that simultaniuosly ROE, EPS does significantly effects share prices. When tested partially ROE and EPS also proves to have significant effects on Share Price.

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