(searched for: doi:(10.32400/*))
GOING CONCERN : JURNAL RISET AKUNTANSI, Volume 15, pp 534-540; doi:10.32400/gc.15.4.30775.2020
Credit sales accounting information system involves several sections that handle the field of sales. Such as sales, credit, warehouse, shipping, billing and accounting. If every part does not work properly in accordance with the prevailing system, then it tends to make mistakes, both the sale and recording activities. This study aims to evaluate the application of credit sales accounting information systems at PT. Jumbo Power International is in accordance with the concept or not. The analytical method used in this thesis research is a descriptive method in which the purpose of each data collected is analyzed and drawn a conclusion. The research results obtained that the accounting information system for credit sales at PT. Jumbo Power International is in accordance with the concepts that form the basis of comparison, although there are still multiple tasks.
GOING CONCERN : JURNAL RISET AKUNTANSI, Volume 15, pp 541-552; doi:10.32400/gc.15.4.30776.2020
Government in carry out public services such as licensing service or other services not escape the chances of risks, such as fraud and maladministration, then to minimize this risks, it takes an integral system that can control the implementation of service. Government Internal Control System (GICS) implementation whole in the central government and local government. GICS has an important role in the implementation of services by government agencies. The purpose of research was to evaluate internal control on licensing service in the Investment and One Stop Integrated Service Office of North Sulawesi based of Government Regulation Number 60 of 2008 regarding Government Internal Control System (GICS) consists of five components; control environment, risk assessment, control activities, information and communication and monitoring activities. The type of research used qualitative descriptive method. Data were collected by observation, interviews and documentation. The results showed that component of control activities which is physical asset was not in accordance with Government Regulation Number 60 of 2008, this difference because the security of assets was not running well. For other components, such as control environment, risk assessment, information and communication and monitoring activities, evaluation results indicate it was in accordance with Government Regulation Number 60 of 2008.
GOING CONCERN : JURNAL RISET AKUNTANSI, Volume 15, pp 527-533; doi:10.32400/gc.15.4.30283.2020
The role of internal audit in this case is that government internal auditors play an important role in the government system, namely as a supervisory function where the internal auditors are given the responsibility of examining, evaluating and carrying out the supervisory function. This study aims to determine the role of the Inspectorate as an internal government auditor in realizing the compliance of Regional Apparatus Organizations (OPD) in the field of financial administration. Data collection techniques using interviews and documentation. Based on the research results, it is known that the Inspectorate of North Minahasa Regency as the government's internal auditor has a very important role in supervising the financial administration sector. This is evidenced by the implementation of the supervisory function in internal audit, namely planning the supervision program, formulating policies and monitoring facilities as well as examining, investigating, testing and evaluating the supervisory duties as well as monitoring performance and finance by the Regional Apparatus Organization (OPD) in North Minahasa Regency. Apart from overseeing and examining the government internal auditors also play a role in detecting fraud.
ACCOUNTABILITY, Volume 9, pp 46-59; doi:10.32400/ja.294126.96.36.1990.46-59
The purpose of this study is to identify the different types of accountability requirements and to determine whether the workload and pressure of accountability requirements affect the auditing performance of the internal auditors' Government Internal Supervisory Apparatus (or called APIP) the Regional Government Inspectorate in North Sulawesi, Indonesia both women and men, with Partial Least Squares (PLS) modeling as an analysis tool used in analyzing and interpreting the data. The results of the study using quantitative analysis showed that the auditing performance of the APIP in North Sulawesi was partly influenced by the negative perceptions of work context in the form of workload and work pressure. The auditing performance is not affected by the dimensions of accountability requirements, work pressure affects the auditing performance, and so does the gender that does not affect the auditing performance.
GOING CONCERN : JURNAL RISET AKUNTANSI, Volume 15, pp 521-526; doi:10.32400/gc.15.3.30175.2020
The Bad Debts is very influential on the decline in operating profit of the companyThis study aims to determine the presentation, recognition and measurement and disclosure of uncollectible receivables at PT. Angkasa Pura I (Persero) Manado Branch and conformity with PSAK 50, 55 and 60. This study uses qualitative research methods with descriptive methods. The evaluation method used is collecting data obtained through interviews and documentation, then analyzing the data and finally data processing data. The results of this study are receivables which are categorized into uncollectible receivables, namely receivables that have more than 6 months of maturity. The treatment of uncollectible receivables from PT. Angkasa Pura I (Persero) complies with Financial Accounting Standards namely PSAK 50, 55, and 60. The accounting treatment of uncollectible receivables must also be given special attention by companies to minimize uncollectible receivables.
GOING CONCERN : JURNAL RISET AKUNTANSI, Volume 15, pp 514-520; doi:10.32400/gc.15.3.30178.2020
Allowance for impairment losses are reserves that must be formed by the Bank to face the risk of loss due to investment. The purpose of this study is to compare PSAK 55 and 71 about financial instruments and recognition, measurement, especially about impairment and uncollectible financial assets and to find out how the implications are for companies after the adoption of PSAK 71 about financial instruments at PT North Sulawesi Venture Facility. Data analysis method used is descriptive qualitative. The results of the study found differences in the formation of CKPN in PSAK 55 appearing if an event occurred which resulted in the recognition of defaults and using the LIM Loss Incurred Method but in PSAK 71 CKPN at the beginning of the recognized period, using the ECL Expected Credit Loss method. In conclusion, the application of PSAK 71 to PT The North Sulawesi Venture Facility will begin in 2020 with the finalization of the December 2020 report, but the concrete impact will be on the number of CKPNs that become larger.
GOING CONCERN : JURNAL RISET AKUNTANSI, Volume 15, pp 504-513; doi:10.32400/gc.15.3.30684.2020
Procurement of goods and services that are not healthy has an impact on the losses to be borne by the community, including the low quality of services received from the government. This study aims to analyze and test the suitability of the procedures for the procurement of goods and services in the Investment and One Stop Integrated Service of North Sulawesi with Presidential Regulation Number 16 of 2018 concerning Procurement of Government Goods / Services and Government Regulation Number 60 of 2008 Government Internal Control System (GICS). The analytical method used in this study is a descriptive method that starts with collecting data to be analyzed then a conclusion is drawn and the type of research used is descriptive qualitative. The results of the study obtained that the Procedure for Procurement of Goods and Services in the Investment and One Stop Integrated Service of North Sulawesi adjusted to Government Regulation Number 16 of 2018 and Government Regulation Number 60 of 2008 has been carried out well.
GOING CONCERN : JURNAL RISET AKUNTANSI, Volume 15, pp 488-495; doi:10.32400/gc.15.3.30384.2020
A sales cycle that is reached out well in a company due to the role of an adequate intern control. The applied of intern control can be used as supervision and can increase effectiveness in sales activities in the company. The purpose of this study was to determine how the applied and implementation of intern control of the sales cycle at UD. Sehat Indah Gorontalo. This type of research is descriptive qualitative. The analytical method used in this research is a descriptive method, where the research results are described in accordance with the actual situation obtained directly through interviews and documentation. Research result obtained indicate that intern control in the sales cycle at UD. Sehat Indah has been quite effective, however the implementation is not yet fully adequate, because there are still weaknesses and incompatibilities with one of the concepts of internal control.
GOING CONCERN : JURNAL RISET AKUNTANSI, Volume 15, pp 496-503; doi:10.32400/gc.15.3.30183.2020
Income statement is a report that describes the success of a company in carrying out its business activities. In this case, Boulevard Hotel in recording the income statement is still very simple not in accordance with applicable financial standards, namely Accounting Standard Non Publicly Accountable Entities (SAK ETAP). This study aims to make an income statement and describe and compare the results of the calculation of revenues, costs and profits based on SAK ETAP with the results of the calculation applied by Hotel Boulevard. This research is a descriptive qualitative research. The research method used is descriptive method that is describing the results of research in accordance with the facts found in the field. The results obtained indicate that Boulevard Hotel has not prepared financial reports in accordance with SAK ETAP No. 5.
GOING CONCERN : JURNAL RISET AKUNTANSI, Volume 15, pp 478-487; doi:10.32400/gc.15.3.30275.2020
The aims of this study is to test the effect of corporate governance on tax avoidance by using liquidity as a mediation in state-owned companies (BUMN) that have been listed on the Indonesia Stock Exchange (BEI) for the 2017-2019 period. This study uses descriptive analysis theory and processing is carried out in SPSS software. There are 20 state-owned companies (BUMN) listed on the Indonesia Stock Exchange (BEI) for the 2017-2019 period which were used as samples in this study. This study uses tax avoidance which functions as the dependent variable and uses corporate governance which functions as an independent variable and is assisted by using liquidity as a mediating variable. In addition, descriptive statistics, F test, and t test were also used in this study as statistical analysis. The results of the analysis in this study show that corporate governance has a significant effect on tax avoidance, while liquidity does not have a significant effect on tax avoidance with liquidity as the mediating variable.