Journal Information
ISSN / EISSN : 1907-9737 / 2686-4215
Current Publisher: Universitas Sam Ratulangi (10.32400)
Total articles ≅ 374

Latest articles in this journal

Neneng Sri Suprihatin, Mukhlisah Afriyanti
GOING CONCERN : JURNAL RISET AKUNTANSI, Volume 16, pp 29-41; doi:10.32400/gc.16.1.28829.2021

.This study aims to analyze the implementation of income tax collection (PPh) on e-commerce transactions at KPP Pratama Pandeglang. as well as what obstacles are experienced in implementing Taxation on e-commerce transactions. The study was conducted using descriptive qualitative methods. The population of the study was 180,896, and 60 samples were taken, using the purposive sampling method. Data collected by questionnaire and observation methods, analyzed in detail. The results of the study can be concluded that: 1) Tax collection uses the Self Assessment System method, 2) Constraints in e-commerce tax collection are the e-commerce business people who have not been maximized, socialization has not been done thoroughly and e-commerce transactions that are difficult in the detection of a form of business which has its own problem, namely the difficulty of the government to establish clear and fair tax regulations.
Elvina Setiawati
GOING CONCERN : JURNAL RISET AKUNTANSI, Volume 16, pp 16-28; doi:10.32400/gc.16.1.32906.2021

This study aims to examine and analyze the effect of understanding the financial accounting standard for MSMEs (or SAK EMKM) and readiness for implementing it on taxpayer compliance. The data are collected through questionnaires on MSMEs in the Mataram City and analyzed by multiple linear regression. The results show that the understanding of SAK EMKM has a positive and significant effect on taxpayer compliance but the readiness to implement SAK EMKM is insignificant on taxpayer compliance. Basically, MSMEs in Mataram City are quite familiar with SAK EMKM, but due to the lack of human resources in the accounting sector, the implementation of SAK EMKM has not been fully implemented. This of course will give difficulties to the MSMEs in the Mataram City in preparing financial reports so that it will affect the accurate and correct tax calculation. In other words, the tax report is not submitted on time.
Meta Nursita
GOING CONCERN : JURNAL RISET AKUNTANSI, Volume 16, pp 1-15; doi:10.32400/gc.16.1.32435.2021

This study aimed to examine the impact of accounting profit, operating cash flows, investment cash flows, financing cash flows and company size to stock returns on manufacturing firms sector for consumption by the corporate listed and registered under the Indonesia Stock Exchange within 2014 - 2016. This study employed Purposive Sampling method with a total of 39 companies taken as the sample in the present study. Data analysis process followed the following steps; descriptive statistical test, multicollinearity test, model fit test, regression model feasibility test, and hypothesis test. Statistical method used is panel data regression analysis. The result showed that accounting profit had partially significant impact on stock return; operating cash flows no had significant impact on stocks return; investment cash flows, and financing cash flows had no significant impact on stock return and company size had significant impact on stocks return. in addition, simultaneously, the results showed that the four aspects examined had statistically significant impact on stock return.
Kintan Viktorina, Harijanto Sabijono, Sherly Pinatik
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.
Syamsul Syamsul, Irma Irma
GOING CONCERN : JURNAL RISET AKUNTANSI, Volume 15, pp 553-569; doi:10.32400/gc.15.4.30137.2020

This study aims to determine and analyze the level of effectiveness of revenue, growth, and contribution of the main components of local own income (PAD), namely local taxes and retribution. This research was conducted at the Department of Income Management of Finance and Assets (DPPKA) Banggai Laut County. Descriptive analysis shows the majority of the effectiveness of local taxes and retribution is very high and is included in the very effective criteria. Unfortunately, the growth of these types of local taxes and retribution is still considered unsuccessful. Meanwhile, the level of contribution of the types of local taxes and retribution is classified as very poor. In addition, the analysis also informs that several types of local taxes and retribution are included in the prime qualifications.
Magfirah Rahman, Grace B. Nangoi, Stanley Kho Walandouw
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.
Andini Anjali, Jenny Morasa, Stanley Kho Walandouw
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.
Dian Efriyenty
GOING CONCERN : JURNAL RISET AKUNTANSI, Volume 15, pp 570-576; doi:10.32400/gc.15.4.31601.2020

The higher the stock price, the financial condition of the company will look more stable and stronger, while when the stock price of a company decreases, the financial condition of the company will look unstable and weaker. The population taken from industrial and chemical manufacturing companies in the 2015-2019 period was 74 companies. The sample collection technique uses the purposive sampling method. The sample used in this study was 18 companies. The results of the study using the t test showed that partially inflation positively did not have a significant effect on stock prices while and exchange rates positively did have a significant effect on stock price.
Jeni Jones, Herman Karamoy, Sonny Pangerapan
GOING CONCERN : JURNAL RISET AKUNTANSI, Volume 15, pp 456-464; doi:10.32400/gc.15.3.30177.2020

Payroll accounting system is a group of human resources and equipment designed to process company data in the form of information. The purpose of this study is to analyze the application of a payroll accounting system to internal control at PT Sarana Sulut Ventura with descriptive qualitative method. This study finds that the documents and records are good, but the functions, procedures, and internal control are not good. This result indicates that the payroll accounting system applied at PT Sarana Sulut Ventura has not been good and is not in accordance with generally accepted theories. This has an impact on the internal control system applied at PT Sarana Sulut Ventura, which is also inadequate because it does not meet the components of good internal control.
Kezia Princesa Wantah, Lintje Kalangi, Steven Tangkuman
GOING CONCERN : JURNAL RISET AKUNTANSI, Volume 15, pp 391-398; doi:10.32400/gc.15.3.29734.2020

LAKIP is the government’s accountability for activities carried out within one budget year and as one of the realization of good governance. The community questioned whether the budget used was appropriate or not with what they received.In addition, accountability reports on public sector organizations are only oriented to "output" rather than "outcome". This resulted public sector organizations to pay more attention to value for money that is able to consider inputs, outputs, especially outcomes that underlie the three main elements namely economy, efficiency and effectiveness.This study aims to find out how the SNVT Provision program in North Sulawesi Province is measured using the concept of value for money.The research method used is descriptive qualitative with the results of interviews and data collected, analyzed and conclusions drawn.The results showed that the evaluation of the SNVT program for the Provision of Housing in the Province of North Sulawesi was measured by the concept of value for money for economic measurements achieving good results. However, the measurement for efficiency and effectiveness are not yet optimum as the budget is not fully realized.
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