5 articles in this issue
Grace Gloria Tampi,Inggriani Elim,Meily Y.B Kalalo
This study aims to determine the impact of the uncollectible receivables on financial statements at PT Bank Rakyat Indonesia (Persero) Tbk Manado Branch. Bad debts are generally loans whose principal installments have passed 91 days from the due date. Thi... see more
Andrew Malahasa Karambut,Jenny Morasa,Jessy D.L Warongan
This study aims to determine how the Administration of State Property Through the Use of SIMAK-BMN applications at the Office of State Assets and Auction Manado to find out whether the Administration of State Property at the Office of State Assets and Auc... see more
Grisela Vivi Apita,Sifrid S. Pangemanan,Jessy D.L Warongan
One of the biggest local sources of regional income in Regional Original Revenue (PAD) is from the tax and retribution sector, where taxes are mandatory contributions that must be paid to the state. Tax payments have never been spared from various problem... see more
Filicia Margaretha Ayu Mandagi,Jantje Tinangon,Sonny Pangerapan
Since Indonesia adopted the era of regional autonomy which was formalized on January 1, 2010, earmarking tax or government policy in allocating tax funds began to be implemented in Indonesia.One type of tax allocated for tax funds is cigarette tax. Cigare... see more
Dian Christin Mailakay,Harijanto Sabijono,Heince R. N Wokas
Every company always needs a sales accounting information system because sales are a major activity in the company. A good sales accounting information system must be accompanied by effective business planning and control. With the existence of business p... see more