Going Concern : Jurnal Riset Akuntansi  

Meilani Wondal,Linda Lambey,Anneke Wangkar

The motor vehicle tax amnesty is one of the policies which can be issued by local government to improve its motor vehicle tax revenue. In 2017, local government of North Sulawesi, in this case the Governor of North Sulawesi, issued the Governor Regulation... see more

Lady M. Johannis,Jullie J. Sondakh,Dhullo Afandi

To establish an equal national development, funds are needed to be the financial resources. Income tax is acknowledged as one of the most potential financial resources. Tax is a contribution of assessable to the state without acquiring direct reciprocal s... see more

Santi Ali M. Nur,Sifrid S. Pangemanan,Hendrik Gamaliel

Hajj savings is the product issued savings bank to help communities or clients wishing to the annual haj pilgrimage .This study aims to evaluation accounting treatment savings haji he would do to PT. Bank rakyat indonesia (Persero) Tbk Soasio Branch Ooffi... see more

Stevi Wuniarto,Hendrik Manossoh,Lidia M. Mawikere

Achievement in learning is the result of the learning process that is determined by students individually in a certain time frame. The results of learning achievement are different for everyone, and are recorded as a score in your report card or in the ac... see more

Polii Cimberly,Hendrik Manossoh,Heince R. N. Wokas

This research aims to examine the effect of tax knowledge and the quality of tax service on motivation in paying income tax. The sample in this research are all individual taxpayers who reside in the district wanea of manado city. The data in this researc... see more

Anggelika S. Nangin,Grace B. Nangoi,Victorina Z. Tirayoh

CV. Satu Satu Media Utama in calculating the cost of the product, has not calculated carefully, causing problems for the company that are unknown in detail and impact the selling price of the company's products. CV. Satu Satu Media Utama is a company enga... see more

Arifatul Mufarokhah,Jullie J. Sondakh,Sonny Pangerapan

The treasurer as functional officer has the obligation to deposit and report the tax payable. Examples of taxes that must be deposited and reported by the treasurer are Value Added Tax and Tax Article 22 in the activities of procurement of goods. Procurem... see more

Fernando Victory Tambuwun,Harijanto Sabijono,Stanly W. Alexander

The allocation of village funds is funds allocated by the district/municipality governments for villages sourced from the state budget and revenues or central and regional fiscal balances funds, used to finance the implementation of governance, developmen... see more

Fitri Rahmadani,Herman Karamoy,Dhullo Afandi

The application of accounting zakat in management of zakat, infaq/charity is very recommended that creation of tranparent financial reporting and accountability. While the main principle of zakat management still putting honesty and the trust of these fac... see more

Meylani Selvi Kading,Sifrid S. Pangemanan,Natalia Y. T. Gerungai

The influence of globalization in the industrial world today has caused competition between companies to become increasingly strict and competitive. The company's success is seen from the quality of products produced by the company. Total Quality Manageme... see more

Tirsa Kasenda,Jenny Morasa,Sintje Rondonuwu

There are three main objectives in government accounting, namely accountability, managerial and supervision. Government accountability is a manifestation of providing information about actions or activities of government financial management during that p... see more

Allbrian J. W. Rantung,David P. E. Saerang,Winston Pontoh

One of the largest sources of state revenue in the tax sector is bandan income tax / PPh 29. This study aims to determine what factors influence the calculation of corporate income tax on finance companies at PT. Hasjrat Multifinance Manado. This research... see more

Frandy Demsy Abed Rotulung,Linda Lambey,Sherly Pinatik

Swallow's Nest Tax is a tax on the activities of taking Swallow's Nest Business. Regional Government of Southeast Minahasa District collects the local taxes. The purpose of this study is to measure the effectiveness and contribution of tax revenue swallow... see more

Nadia K. Wiyadi,Jullie J. Sondakh,Sherly Pinatik

Tax is one of the revenue sources of the largest country in Indonesian. A function of tax namely can be used to finance all government spending, in terms of development and activities that pertaining to the interests and prosperity the country. One source... see more

Reynaldi R. Mandagi,Sifrid S. Pangemanan,Heince R. N. Wokas

Electronic Data Processing (EDP) is the use of automated methods for commercial data processing. As part of information technology, EDP performs repeated data processing of similar data with relatively simple forms of processing. Standar Profesional Akunt... see more

Selin Gintoe,Inggriani Elim,Lidia M. Mawikere

The source of the Regional Original Revenue is local tax, one of which is parking tax. In this study, it was described how the practice of parking tax collection, parking tax collection function, contribution and participation in increasing the original r... see more

Sri Indriani Sugawa,Ventje Ilat,Meily Kalalo

Cost of goods means the amount of expenses and expenses that are allowed directly or indirectly to produce goods or services in conditions and places where they can be used or sold. PT. Megasurya Nusalestari uses the Full Costing Method to calculate the c... see more

Anita Carolina Tambarici,Lintje Kalangi,Dhullo Afandi

The government must periodically communicate the achievement of the organization's strategic goals and objectives to stakeholders as outlined in the Government Institutional Performance Accountability Report (LAKIP). However, these efforts do not seem to ... see more

Nurgita Tingginehe,Jullie J. Sondakh,Winston Pontoh

The contribution to the state and the source of our income comes from taxes. One of the final income tax objects is the interest rate on deposits and customer saving. This study aims to find out how to calculation and record of accounting deposit interest... see more

Rachelyta Anugrahi,Hendrik Manossoh,Steven J. Tangkuman

Restaurant Tax is one of the types of Regional Taxes. Regional Tax is a compulsory levy paid by a resident in a region to the local government of that place which will be used for the benefit of local government and public interest. The objective of this ... see more

Felia Lintong,Harijanto Sabijono,Meily Y. B. Kalalo

Basically Tax is a levy or a contribution to the state and also the main source of income from taxes. Law no. 12 Year 1985 is the basis of collecting Land and Building Tax, while Land Tax and Rural and Urban Buildings are potential for the revenue of loca... see more

Rizky Wahyudi Bawon,Herman Karamoy,Jessy D.L Warongan

Village Fund Management requires accountability of an apparatus in its management and it is necessary to apply good governance principles that is accountability. In village fund management, the village government planning phase prepares the village govern... see more

Aprillinda Angie Waworega,Hendrik Manossoh,Steven J. Tangkuman

Human Resources and Human Resource Development Agency of Minahasa Regency is a supporting element of the Bupati's duties, led by the Head of the Agency, which is located below and the responsibility to the Regent through the Regional Secretary. Inventorie... see more

Angelina Pelealu,Grace B. Nangoi,Natalia Y. T. Gerungai

In an effort to improve an efficient regional financial management system, the government issued the Minister of Home Affairs Circular No. 910/1866 / SJ concerning the Implementation of Non-Cash Transactions on April 17, 2017, which is in accordance with ... see more

Edgar Gilbert Lumanto,Harijanto Sabijono,Hendrik Gamaliel

Income Tax Article 21 is a tax that is deducted by another party for income in the form of salary, wages, honorarium, allowances, and other payments by name and in any form in connection with work, services, or activities carried out by domestic private t... see more

Mario Y. Thomas,David P. E. Saerang,Jessy D.L Warongan

Vehicle Tax is the major contributor to the Original Local Government Revenue, with a progressive tax rate. Vehicle is a crucial asset because the price per unit is relatively high. The tax function fulfillment in this policy is very influential to the we... see more

Alter S. Waghe,Sifrid Pangemanan,Sonny Pangerapan

Tax is a people's contribution to the state that is compelling and the benefits can not be directly felt by the community. Account representative (AR) is an employee who is appointed and designated as an Account representative (AR) in the tax service offi... see more

Ni Luh Putu Anggraini,Jantje J. Tinangon,Stanley Kho Walandouw

The Local Genuine Income (PAD) is a income earned by the region through regional taxes, regional retribution, and management of regional wealth for the development of the region. The hotel and restaurant tax is the local tax that has the potential to impr... see more

Azarya Anugrah Toweula,Jantje J. Tinangon,Meily Kalalo

A lease is a financing activity in the form of the provision of capital goods either under a lease with a finance lease or an operating lease for use by the lessee for a specified period of time on a periodic basis. Lease do it by PT. Sinar Cipta Persada ... see more

Christian Ferdinand Majampoh,Inggriani Elim,I Gede Suwetja

Law no. 32 of 2004 on Local Government to determine local taxes one source of revenue coming from the region. For that we need to examine how big the contribution of restaurant tax to PAD Bitung City. Local taxes are divided into two parts: provincial tax... see more

Yuyun Meisiang,Jullie J. Sondakh,Jessy D.L Warongan

To increase state tax revenue, the Directorate General of Taxes conducts administrative reforms in the field of taxation by implementing e-Filing, a means of reporting on Annual Individual Income Tax Returns online. The application of e-Filing is expected... see more

Frenly Rombebunga,David P. E. Saerang,Novi Swandari Budiarso

The purpose of this study is to determine whether the presentation of financial reports Municipal Public Works Bitung has been in accordance with Governmental Accounting Standard PP. 71 Year 2010. Type of research conducted is a case study. Data were obta... see more

Yohanis S. Ulimpa,Jullie J. Sondakh,Treesje Runtu

In line with regional autonomy that is oriented towards empowerment (emporwerment) and community guidance in the implementation of clean authority and free of corruption, collusion and nepotism, the public sector is often regarded as a nest of wasteful ef... see more

Dewi Kristanti Mentu,Rudy J. Pusung,I Gede Suwetja

Local government assets are one of the elements of the regional government balance sheet, in the asset information the balance sheet report describes the condition of economic wealth owned by local governments. Analysis of local government assets is carri... see more

Linath Masrinah,Jantje J. Tinangon,Natalia Y. T. Gerungai

Taxes are an important component for the government in carrying out state activities in Indonesia, since the financing of routine expenditures as well as government development is largely derived from the tax sector. as it is known that tax revenue plays ... see more

Thalia Amelia Constantie Rambing,Jantje J. Tinangon,Winston Pontoh

Internal audit is an activity carried out independently, objectively believes in its examination, and conducts consultations in management with the aim of increasing the value and performance of the organization. The role of internal audit which is APIP (... see more

Hans Lohonauman,Jullie J. Sondakh,Meily Y. B. Kalalo

This study aims to determine the influence of competence, objectivity, and time budget pressure on the quality of audit results BPKP North Sulawesi Representative. The population used in this study is the BPKP auditor. Method of sampling by purposive samp... see more

Yulindasari Kiay Demak,Jantje J. Tinangon,Lidia Mawikere

Receivables Represents a number of bills that will be received by a company generally in the form of cash from another parties, as a result of the sale of goods and services on credit. Receivables are often faced with the risk of uncollectibility and some... see more

Veronica Waworundeng,Inggriani Elim,Novi S. Budiarso

The purpose of study aims to determine the growth of restaurant tax revenues and analyze the potential and realization of restaurant tax revenues in Kabupaten Minahasa Utara. The data used to analyze that is qualitative data, the source using primary and ... see more

Rahmawaty M. Bumulo,Linda Lambey,Lidia M. Mawikere

Budget has an important role any organization both government and private organizations. Budget is a guideline for the actions that will be implemented by the government. It includes the transfers of expenditure and financing plans that measured in Rupiah... see more

Brenda Koagouw,Herman Karamoy,Robert Lambey

Local tax is one of the income source which came from every region and can be improve depends on the situation of every region and they have extensive rights to excavating, managing, and using all the natural resources also another potential which can be ... see more

Miranda Lamia,Jenny Morasa,Sintje Rondonuwu

Tax Evasion is a major problem in the Indonesian economics which related to state tax income. To know the perception of tax evasion done by taxpayers, we can observe it from the perception of future taxpayers like college student. The method used in this ... see more

Roslin Sawori,Jenny Morasa,Steven J. Tangkuman

The credit provided by PT SulutGo Bank is very helpful to the community in obtaining its business capital. The problems that often arise in credit are bad debts, and this risks the smooth operation of the bank. This research aims to determine the applicat... see more

Ester Lita Juniani Majampoh,David P. E. Saerang,Dhullo Afandi

Goods and services procurement by the government is an important activity in national development to increase public services and economic development. As a government institution, the General Election Committee must be able to account the goods and servi... see more

Gladys Mita Marthina Bala,David P. E. Saerang,Inggriani Elim

This research was conducted at PT. Makmur Auto Mandiri Manado, located in Malalayang, Manado city. While the implementation time of this research was carried out in march 2018 until it tas finished. PT. Makmur Auto Mandiri is a company that sells two-whee... see more

Melisa Patricia Novelina Pasiakan,Stanly W. Alexander,Sonny Pangerapan

Company's financial performance can be known from the aspect of financial ratios, such as Liquidity, Solvency, Profitability, and Activity ratios. The development of a company, can be seen and can be compared through the company's financial performance. T... see more

Rahmawaty A. Dai,Ventje Ilat,Lidia Mawikere

In accorrdance withh the Laaw no. 36 Year 2008, everyone should calculate the tax. Currently not a few companies that cut taxes that are not in accordance with applicable regulations. This is due to the company budgeted as a cost. The company will need a ... see more

Risna Latif,Harijanto Sabijono,Dhullo Afandi

Income Tax Article 21, or commonly referred to Article 21 Income Tax is as tax on incomce in the form of wages, salary, honoraria, allowances and other payments to the name and in any form in connection with employment or occupation, services and activiti... see more

Eflin R. Mamuko,Jullie J. Sondakh,Victorina Z. Tirayoh

District of Siau Tagulandang Biaro had just started ti implement this rural and urban property taxes policy since January 2015. The number of unrecorded tax objects and taxpayer unclearness becomes a challenge for the district SITARO in increasing land ta... see more

Tiara A. M. Kansil,Lintje Kalangi,Novi S. Budiarso

Motor Vehicle Tax is a regional tax that been collected and managed by the provincial government which is expected to increase the revenue of Local Original Income. The purpose of this research is to find out the effectiveness of  Motor Vehicle Tax r... see more

Reza Gerry Barten Mowoka,Hendrik Manossoh,Natalia Gerungai

Internally generated revenue is an income derived from the sources within its own territory which is collected according to local regulations in accordance with the regulation of applicable constitutions. This research is organize to find the level of eff... see more

Ariel Rembet,Herman Karamoy,Inggriani Elim

Taxpayer satisfaction is very important in forming a positive view of the tax authorities. Starting with satisfaction, the taxpeyer does not feel aggrieved when paying taxes. It is also expected that with this satisfaction, the taxpayer will voluntarity p... see more

Friko Allan Kevin Tambalean,Hendrik Manossoh,Treesje Runtu

The main objective of a business company is to increase the company value shown by the stock price, but the agency conflict can be an obstacle to achieving it. Managerial ownership and institutional ownership are expected to reduce the negative impact of ... see more

Cindy Y. Wenur,Inggriani Elim,Steven J. Tangkuman

Locally-generated revenue (PAD) is all income obtained locally and collected based on prevailing laws and regulations. PAD sourced by  local taxes, local retribution, management result of separated regional wealth, and other legitimate PAD. Local tax... see more

Meivi M. Kaunang,Lintje Kalangi,Treesje Runtu

One source of Regional Original Revenue is local taxes, regional levies and other legitimate local revenue management. Regional levies consist of 3 types of retribution, namely general service retribution, business service retribution and certain licensin... see more

Clever Clinton Koho,Harijanto Sabijono,Sintje Rondonuwu

Tax inspection is a series of activities to search, collect, process data and or other information to test compliance fulfillment of tax obligations and for other purposes in order to implement the provisions of tax laws and regulations. This matter is al... see more

Anggreini Merry Sumakul,Hendrik Manossoh,Lidia M. Mawikere

Target costing method is one of the good method which used in efforts to decrease cost production. With the efficiency of production cost, the profit in the company then will increase. There are 3 stages to derect the implementation of target costing whic... see more

Muhamad N Alhabsyi,David P. E. Saerang,Novi S. Budiarso

The purpose of this study was to find out (e-Nofa) taxes in the tax service office (KPP) in Manado. The type of research conducted is qualitative. Data is obtained by conducting interviews, literature studies, documentation and collecting documents relate... see more

Deisy M. Tumbel,Lintje Kalangi,Stanley Kho Walandouw

Non-performing Loans in generally are loans that pay for their mortgage payments and/or  the interest has passed 90 days or the due date, or loans whose payments are timely are in doubt. Non-performing Loans consist of loans sich as substandartd, dou... see more

Jeremiah Reinhart Assa,Lintje Kalangi,Winston Pontoh

One of the largest state revenues comes from the tax sector. Tax receipts are a major source of financing and national development to improve people's welfare. One of the tax revenues is derived from Income Tax (PPh). Sanctions and tax audit is one of the... see more

Jordi Theo,Sifrid Pangemanan,Stanley Kho Walandouw

Tax is one of the state and regional revenue that must be optimized to support the project in the framework of tourism. Motor Vehicle Tax is one type of Provincial Tax which will result from its receipt will also be submitted to Regency/City with profit s... see more

Juanda Elia Rembet,Jantje J. Tinangon,Treesje Runtu

Regional Original Revenue (PAD) is regional revenue derived from local taxes, regional retribution, and management of separated regional assets, as well as other legitimate regional income. Regional levies are one of the sources of financing regional deve... see more

Sonaria Krar,Jantje J. Tinangon,Hendrik Gamaliel

 A  good  Accounting   Information   System  can  help  company  to  provide  the  company’s  need  for   other  information  related   to  ... see more

Jenefer Hermina Worotikan,Jullie J. Sondakh,Hendrik Gamaliel

Department of public work of Minahasa district is one of the agencies within the scope of governmental of Minahasa district which has responsibility to compose accountabilities Performance peport of Government instance. LAKIP is a form of the government a... see more

Yesika Claudia Lengkong,Grace B. Nangoi,Treesje Runtu

This scientist was done at the office of the city’s government of Tomohon was especially done with Regional Financial (Income, Financial, and Regional Assets) the city of Tomohon located in the North Sulawesi Province. While the implementation time of thi... see more

Mulyati Primagama,Grace B. Nangoi,Treesje Runtu

In granting loans bank has a risk of bad credit. Internal control is the methods used to coordinate a company to achieve the corporate goals which include organizational structure division of authority, established procedures, and healthy practices. this ... see more

Susanti Talondong,Jenny Morasa,Steven J. Tangkuman

Regional Tax is one of the biggest revenues of the regional government. To optimize local tax revenue, it is necessary to see the effectiveness and efficiency of the regional tax. The objectives of this study are (1) to determine the level of effectivenes... see more

Jehan M. Malahika,Herman Karamoy,Rudy J. Pusung

This research aims to analyze the Implementation of Village Financial System (SISKEUDES)  towards the government organization in Suwaan Village Kalawat Subdistrict North Minahasa Regency. This research using qualitative research approach as using pri... see more

Jessica Brenda Suwatalbessy,Jenny Morasa,Steven Tangkuman

Accounting information systems are the main formal system in most companies. Accounting information systems have an important role in lending in which companies can see the effectiveness of accounting systems in lending. The aim of the study was to find o... see more

Lucky Jansen Manurung,Jullie J. Sondakh,Novi S. Budiarso

Regional-Owned Assets Administration (BMD) by Badan Pengelola Keuangan dan Barang Milik Daerah (BPK-BMD) Kabupaten Minahasa Utara conducted by following Permendagri No. 19 Tahun 2016 about Technical guideline of Regional-Owned Assets in thus recording, in... see more

Fricilia Kindangen,Jenny Morasa,Lidia M. Mawikere

Activity Based Costing (ABC) is a simple calculation system to determine the cost of a product / service on the basis that it is the activity that causes the cost to arise, not from the product and the product that consumes the activity, the indirect cost... see more

Intan Purwatianingsih Sihadi,Sifrid S. Pangemanan,Hendrik Gamaliel

Constraints are activities that prevent companies from carrying out production activities. Along with the increasingly competitive world economy today, industrial companies are required to be more sensitive in anticipating constraints that occur both inte... see more

Margareth Sondakh,Ventje Ilat,Novi S. Budiarso

In carrying out a credit product, especially working capital credit at a particular bank, there is an accounting system used to process data so that it can obtain financial information needed by the parties concerned. Therefore, to minimize the occurrence... see more

Meilin Hehega,Herman Karamoy,Natalia Y. T. Gerungai

This study aims to analyze the types of local taxes and user charges on the growth and contribution to total taxes and levies. Identify into prime, potential, growing and underdeveloped classifications. The data used are primary and secondary data in Nort... see more

Arif A. Palowa,Grace B. Nangoi,Natalia Y. T. Gerungai

The needs of local governments to the central government in the framework of financing and the level of community compliance to pay taxes in accordance with what is owed is the focus that needs to be discussed. For this reason, this study aims to analyze ... see more

Mira Sakke Pamasi,David P. E. Saerang,Dhullo Afandi

Parking tax is a local tax imposed under the law number 28 of 2009 on local taxes and user charge. The purpose of this study analyze the adequacyn of the Parking Tax Reception System At the Office of Manado Regional Tax and Retribution Agency. The method ... see more

Ridelson Y.S. Warangkiran,Jenny Morasa,Lidia M. Mawikere

Income tax Article 21 is tax on earnings in the form of wages, salaries, honorarium, benefits, and other payments by the name and in any form in connection with employment or Office, services, and activities performed by those Taxpayers persons in the cou... see more

Korina Tenau,Jenny Morasa,Rudy J. Pusung

In the company, needs to implement the division of tasks of each section. In order to determine the extent to which the management of each part has been carrying out the duties and responsibilities of each, hence the need for a method of performance appra... see more

Wijaya Putra,. Stefahni,Karina F. Sitohang,Jessyln Govanni,. Anneliese,. Ricke,. Mesrawati,Sukma Hayati

The research had purpose to analyzed the effect of liquidity, P?R and DPS on stock price. Independent variables that used in this study were liquidity, price earning ratio and dividend per share. Dependent variable that used was stock price. The populatio... see more

Yosceline Mahino,Herman Karamoy,Rudy J. Pusung

One of the efforts made in national development is the implementation of autonomy area. With regional autonomy, an autonomous region must be able to take care of and arrange the financing of the area itself. In order to implement the sector policy which p... see more

. Angellia,. Erlina,Jana Jesifa Moksa,Joshua Andre Wirawan,Novilia Wijaya,Jessy Safitri Sitorus,Andhy Stephanus

Financial performance can be measured by Return on Equity (ROE), because ROE is one of two base factors to determine company’s level of profit growth. A company can be identified success if the cash turnover is increasing along the certain financial perio... see more

Juanda Jeniver Polii,Inggriani Elim,Rudy Pusung

Reform is a step taken by the government, one of which is in the area of local government financial management funds. Demands for the creation of good governance that has become the will of most people in achieving the goals and ideals of the nation and s... see more

Victoria M.K Makasenggehe,Ventje Ilat,Hendrik Gamaliel

The cash flow report presents information on historical changes in cash and cash equivalents of the entity, which shows separately the changes that occur during one period of operating, investing and funding activities. The main purpose of the cash flow s... see more

Annie Chandra,Wenny Tantoni,Windy Villany,Mahmuddin Syah Lubis,Faisal Akbar

The purpose of the research is to know and analyze the effect of Assets Structure, Return On Assets (ROA) and Growth of Sales on Debt Equity ratio. The research used some theories relating to Assets Structure, Return On Assets, Growth of Sales and Capital... see more

. Silvia,Vinna Jovani,. Fransisca,Catherine Grace,Roby Gunawan,Hottua Samosir,Jonris Tampubolon

The research objective was  to test and analyze the Effect of Current Ratio, Debt to Asset Ratio, Inventory Turnover, Company Size on Profitability in Property and Real Estate Companies listed on the Indonesia Stock Exchange (IDX) for the period 2012... see more

Yudhi Powa,Grace Nangoi,Stanley Kho Walandouw

PT. Sapta Sari Tama is a national company engaged in the distribution of medicines (pharmacy). Because there are quite a number of types of products and mobility in and out of goods so that the problems that are feared will occur, namely the physical diff... see more

Pinkan Grace Assa,Hendrik Manossoh,Lidia Mawikere

Regional Tax is one component of Regional Original Income which has very good prospects to be developed. Motor vehicle tax is one source of income in the Province. Regional Vehicle Revenue Tax North Sulawesi Province (2013-2017) The method of analysis in ... see more

Meggy Marchia Pandelaki,Harijanto Sabijono,Sonny Pangerapan

The street lighting tax is one of the district / city taxes imposed on the use of electricity provided that street lighting is available in the area, whose accounts are paid by the regional government. Street lighting tax is one of the potential sources o... see more

Trisilia Kaloh,Ventje Ilat,Sonny Pangerapan

 A necessity for companies to include cash flow statements in financial statements. One analysis of financial performance using the cash flow statement is the ratio of cash flow statements. The purpose of this study was to find out the financial perf... see more

Fikram Pratama A. Karim,Stanly W. Alexander,Jessy D.L Warongan

To fulfill the interests of the people, where the need for these funds increases every year along with the increase in population and the needs of the people. The funds that will be spent on this development are certainly obtained from the people themselv... see more

Elyakim Tande Padang,Jullie J. Sondakh,Lidia M. Mawikere

Government Expenditure Treasurer is a party that carries out tax deduction from expenditures originating from State Revenue and Expenditure Budget or Regional Revenue and Expenditure Budget. This study aims to know the contribution of tax collection by th... see more

Giovani Herman,Inggriani Elim,Victorina Z. Tirayoh

Recent developments in the economy in Indonesia have led to an increasingly increasing accounting role that demands accounting that can provide the financial information needed by society in making economic decisions. It is now increasingly recognized by ... see more

Arif Rahman Modim,Jantje J. Tinangon,Sonny Pangerapan

Organizations to achieve sustainable position and possible opportunities requires efficient information systems. The purpose of the study is to evaluate the implementation an internal control in accounting information system cash receipt in Big Fish hotel... see more

Christy Virginia Moningka,Hendrik Manossoh,Steven J. Tangkuman

By the presence of regional autonomy, every region in Indonesia are required to do their own regional financing. Own Source Revenue is a source of regional financial and funding of the government. The Own Source Revenue consists of local taxes, levies, th... see more

Brigita R. Umbas,Grace B. Nangoi,Victorina Tirayoh

Health service levies are contributions to forced governments and direct return services can be appointed.This study has the aim of analyzing the management and contribution of receipts of health service fees by using a qualitative approach from secondary... see more

Natalia Punusingon,Harijanto Sabijono,Sintje Rondonuwu

In an operational company requires production factors to support the company in achieving its objectives. Of the several types of assets, there is one of the most important assets in supporting the company's operations, namely fixed assets. This study aim... see more

Raynaldi Manginsela,David P. E. Saerang,Heince R. N. Wokas

Leasing activities are an alternative financing to obtain fixed assets in supporting the operational activities of a company. PT. Bank SulutGo is a company engaged in financial services (banking) that chooses leasing as one of the ways to obtain fixed ass... see more

Fadhlurrahmah Santoso,Jullie J. Sondakh,Natalia Y. T. Gerungai

The aim of this research was to know whether the Value Added Tax calculation, subsmission and reporting at PT. Emigas Sejahtera, was suitable with the Law No. 42 Years 2009 about Value-Added Tax and Luxuries Tax. This type of research is descriptive with ... see more

Hibatullah Fauzan Takalamingan,David P. E. Saerang,Meily Y. B. Kalalo

This study aims to find out how the System and Procedure of the Subsidy House Ownership Credit (KPR) in Manado Branch of PT. Bank Tabungan Negara. This type of research is descriptive with qualitative approach. The data collecting techniques done were int... see more

Felicia Maria Kalangi,Inggriani Elim,Lidia M. Mawikere

One of the objects of income tax article 4 paragraph 2 is the interest on savings. Every customer who saves in the bank will get interest on their savings and the interest will be taxed at a rate of 20% of the gross amount. The research objective was to f... see more

Dayna M. Poluan,Jullie J. Sondakh,Heince R. N. Wokas

In 2013 the Government implemented the Income Tax Regulation, namely PP No. 46 of 2013 with a calculation scheme of 1% multiplied by turnover or gross profit and gross circulation of less than 4.8 billion per year. This study aims to determine the applica... see more

Hillary S.P Ratuela,Jullie J. Sondakh,Anneke Wangkar

One source of domestic development financing is through the receipt of the tax sector which is one of the largest sources of revenue or income of the state. One type of tax is the Final Income Tax. Of the many taxpayers, construction services is one of th... see more

Juliana Y.P Salasa,Grace B. Nangoi,Sintje Rondonuwu

In the modern era, there are many innovations created by the company to expand the company's activities, with one of them using fixed like a good machine. But in a fixed condition, companies can see costs such as fees for taking results from the machine. ... see more

Claudio V. Munaiseche,Ventje Ilat,Robert Lambey

Internal control systems are needed for every government agency from planning, supervision, to accountability, must be carried out in an orderly, controlled, efficient and effective. So that the performance of government agencies is directed and reaches t... see more

. Steven,. Silvia,Jholant Bringg Luck Amelia Br Sinaga,. Januardin

This research had purpose to determined the effect of NPL, CAR and LDR on Profitability in banking sector company listing in Indonesia Stock Exchange in years 2013-2017. The population of this research is banking sector company listing in Indonesia Stock ... see more

. Lina,Afriza Amir

This study aims to test and analyze the effect of Return on Asset, Current Ratio, Size and Growth on Capital Structure in manufacturing company listing in Indonesia Stock Exchange in years 2013 - 2015. In this Research there is 151 population of manufactu... see more

Levana Lumentut,Herman Karamoy,Dhullo Afandi

PT. Tiga Jaya Lestari Gorontalo is one of the companies in Gorontalo, Gorontalo Province that will have the freedom to be more self-assertive among international hotel groups in Gorontalo that offer many similar products and services to customers. PT Tiga... see more

Claudia Wanda Melati Korompis

The fraud cases involving government auditors certainly erode public trust. The importance of improving audit quality to increase the public trust makes author interested in conducting research that seeks to measure the determinants of audit quality. Befo... see more