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*/ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-qformat:yes; mso-style-parent:""; mso-padding-alt:0in 5.4pt 0in 5.4pt; mso-para-margin-top:0in; mso-para-margin-right:0in; mso-para-margin-bottom:10.0pt; mso-para-margin-left:0in; text-align:justify; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:minor-fareast; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:"Times New Roman"; mso-bidi-theme-font:minor-bidi;} --> Going Concern : Jurnal Riset Akuntansi diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi Manado, dimaksudkan sebagai media pertukaran informasi, penelitian dan karya ilmiah antara pengajar, alumni, mahasiswa dan masyarakat pada umumnya. Jurnal ini terbit empat kali setahun yaitu bulan Maret, Juni, September dan Desember. Redaksi menerima naskah yang belum diterbitkan oleh media dan tinjauan atas buku-buku akuntansi terbitan dalam dan luar negeri yang baru serta catatan/komentar atas artikel yang dimuat dalam jurnal ini. Surat-surat mengenai naskah yang diterbitkan, langganan, keagenan, dan lainnya dapat dialamatkan langsung ke redaksi dengan alamat : goingconcern@unsrat.ac.id <!--[if gte mso 9]><xml> <w:WordDocument> <w:View>Normal</w:View> <w:Zoom>0</w:Zoom> <w:TrackMoves /> <w:TrackFormatting /> <w:PunctuationKerning /> <w:ValidateAgainstSchemas /> <w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid> <w:IgnoreMixedContent>false</w:IgnoreMixedContent> <w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText> <w:DoNotPromoteQF /> <w:LidThemeOther>EN-US</w:LidThemeOther> <w:LidThemeAsian>X-NONE</w:LidThemeAsian> <w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript> <w:Compatibility> <w:BreakWrappedTables /> <w:SnapToGridInCell /> <w:WrapTextWithPunct /> <w:UseAsianBreakRules /> <w:DontGrowAutofit /> <w:SplitPgBreakAndParaMark /> <w:DontVertAlignCellWithSp /> <w:DontBreakConstrainedForcedTables /> <w:DontVertAlignInTxbx /> <w:Word11KerningPairs /> <w:CachedColBalance /> </w:Compatibility> 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ANALISIS ANGGARAN BIAYA PRODUKSI SEBAGAI ALAT PENGENDALIAN BIAYA PADA UD. IMMANUEL
The production cost budget is a budget made by the company to finance the company's production activities so that the realization does not exceed the predetermined budget. This study aims to analyze the production cost budget as a cost control tool against deviations that occur at UD Immanuel. In this case, to meet these objectives, the company must make a good budget plan because the budget is used as an alternative in corporate planning related to setting goals and preparing future company activities. The type of research used is a descriptive qualitative approach. Data obtained by conducting observations, interviews and documentation. The data analysis method used is descriptive analysis by collecting, describing, analyzing and interpreting the data obtained so that a conclusion can be drawn to answer the existing problems. The results of the research on the production cost budget have not become a cost control tool for the company due to the occurance of unfavorable deviations in the raw material cost budget and factory overhead budget. The occurance of irregularities is not profitable because the expenses used for raw material costs and factory overhead have exceeded the budget set by the company.
Copyright (c) 2022 Olivia Jeinita Langi, Jenny Morasa, Sintje Rondonuwu
ANALISIS AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA (ADD) BERDASARKAN PERMENDAGRI NO. 20 TAHUN 2018 di DESA KALI KECAMATAN PINELENG
The Village Fund Allocation comes from the Regional Revenue and Expenditure Budget (APBD) which is allocated by the district/city government for villages. The use of the Village Fund Allocation received by the village government is 30% for operational financing, while 70% is for BPD operational financing, village government allowances, official travel costs, community empowerment in the development of village facilities and infrastructure, empowerment in the fields of education, health, and overcoming poverty problems. and financial assistance to village community institutions, BUMDes, village business groups, as well as financial assistance to institutions in the village such as LPMD, RT, RW, PKK, Karang Taruna, Linmas. This study aims to determine whether the accountability of the management of Village Fund Allocation in Kali Village starting from the planning stage, implementation stage, administration stage, reporting stage, and accountability is in accordance with Permendagri No. 20 of 2018. The research method used is descriptive analysis. The data obtained from the results were analyzed based on the events that occurred. Based on the results of the research on the management of Village Fund Allocation (ADD) in Kali Village, the planning stage, implementation stage, reporting stage, and accountability stage are in accordance with Permendagri No. 20 of 2018. However, at the administrative stage it is not fully in accordance with Permendagri No. 20 of 2018.
Copyright (c) 2022 Valiani Medeleine Paat, Haryanto Sabijono, Victorina Tirayoh
ANALISIS PENERAPAN SISTEM DAN PROSEDUR PENYUSUNAN LAPORAN REALISASI ANGGARAN PADA BADAN PENDAPATAN DAERAH PROVINSI SULAWESI UTARA
Budget Realization Report/LRA is a report used to obtain comprehensive information on budget realization, budget allocations for government agencies, as well as being the basis for evaluating the performance of reporting entities. The Regional Revenue Agency of North Sulawesi Province is a regional apparatus that manages regional income which is obliged to prepare its own financial reports. The purpose of this study is to find out the obstacles experienced in the application of systems and procedures for the preparation of LRA at BAPENDA, North Sulawesi Province. The research method used is qualitative with a descriptive approach. The results showed that the BAPENDA of North Sulawesi Province in the process of preparing the LRA did not yet have a standard and/or written Standard Operating Procedure (SOP) because the preparation and presentation of the LRA was carried out directly through the assistance of the FMIS application software. Constraints experienced in the application of systems and procedures for the preparation of the LRA, namely at the time of collecting data and basic documents for the preparation of the LRA in each of the Technical Implementation Units of the Agency/UPTB, due to the transition of application software. To overcome the obstacles that occur, the BAPENDA of North Sulawesi Province always follows developments in improving the FMIS application.
Copyright (c) 2022 Agnes V. Tumanduk, Hendrik Gamaliel, Peter Marshall Kapojos
PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PENILAIAN KINERJA PUSAT BIAYA PADA CV KOMBOS TENDEAN MANADO
Responsibility accounting is a system that is designed for each managers so they can be responsible for the cost or income reports according to manager who takes responsibility then can be used by the company’s to assess the performance of managers. Responsibility accounting can be implemented properly if the requirements of applying are fulfilled. The requirements including structure of organization, budgeting process, cost classification, account code classification, and accountability report. The purpose of this research is to find out how the application of responsibility accounting in the performance assessment of cost center managers at CV Kombos Tendean Manado. This type of research is qualitative descriptive research, and using descriptive method of analysis. Based on the research result showed that CV Combos Tendean Manado has not applied a good responsibility accounting because there are some requirements for implementation of responsibility accounting which are not yet suitable are budgeting process that use top down method, which is arranged by the head office whitouth involve some of organization department in branch office that will using the budget, and the classification of the cost between controlled and uncontrolled cost has not carried out in the accountability reports.
Copyright (c) 2022 Riziky D. Rumondor, Lidia M. Mawikere
ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN BERDASARKAN METODE DUPONT SYSTEM PADA SEKTOR PERUSAHAAN PROPERTY DAN REAL ESTATE PERIODE TAHUN 2018-2021
During the pandemic, the Property and Real Estate sector was also affected so that there was a decrease in business intensity which affected good financial performance so that management was required to monitor the company's performance so as not to be harmful to business continuity. By analyzing financial performance using Dupont analysis which facilitates analysis because it uses three kinds of ratios at once. The purpose of the study was to compare financial performance using Dupont's analysis. This type of research is descriptive and comparative which uses quantitative shorthand. The sampling method used is the purposive sampling method. The data in this study were collected by the method of documentation and literature review and the analysis method used was Dupont analysis. The results of the study showed that (1) PT Royalindo Investa Wijaya Tbk had a good financial performance measured by the NPM variable. (2) PT Cahayaksi Investindo Sukses Tbk has a good financial performance as measured by the TATO variable. (3) PT Repower Asia Indonesia has a good financial performance measured by em variables. (4) PT Cahayakti Investindo Sukses Tbk has a better financial performance every year measured by variable ROI. (5) PT Urban Jakarta Propertindo Tbk has a good financial performance measured by the ROE variable. Based on the results of Dupont's analysis, it shows that PT Royalindo Wijaya Tbk and PT Cahayasakti Investindo Sukses Tbk have the best financial performance because they are able to maintain sales results every year and utilize shareholders' equity so that the potential return on returns is high for investors.
Copyright (c) 2022 Aisah Ramadhan, Sherly Pinatik
ANALISIS PERHITUNGAN, PENETAPAN DAN PEMUNGUTAN PAJAK AIR PERMUKAAN PADA UPTD-PPD BADAN PENDAPATAN DAERAH DI MINAHASA
Surface water tax is a tax imposed on the public or taxpayers who take and use water that is on the surface. Surface water in question is water that is on the ground surface and does not include sea water. This study aims to evaluate the calculation, determination and collection of surface water taxes at the UPTD-PPD of the Regional Revenue Agency in Minahasa in accordance with regional regulations and applicable tax laws. The analytical method used in this research is comparative descriptive analysis and the data collection method is conducted by interview and documentation. The results of the study stated that the calculation and determination of the tax payable at the UPTD-PPD of the Regional Revenue Agency in Minahasa was in accordance with regional regulations and the applicable taxation laws as well as in carrying out agency tax collections that followed the applicable local tax collection regulations.
Copyright (c) 2022 Ferron Tristan Kapojos, Inggriani Elim, Steven J. Tangkuman
ANALISIS PERBANDINGAN KINERJA KEUANGAN SEBELUM DAN SESUDAH PANDEMI COVID-19 PADA SEKTOR BARANG KONSUMEN PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA
Financial performance in a company can be measured by using financial ratios. This study aims to determine differences in financial performance as measured by using the current ratio, debt to asset ratio, total assets turn over, and net profit margin before and after the Covid-19 pandemic in the primary consumer goods sector listed on the Indonesia Stock Exchange. The technique used in sampling is purposive sampling. The sample used in this study was 71 companies obtained through sample selection criteria for primary consumer goods sector companies listed on the Indonesia Stock Exchange. The analytical method used is the Paired Sample T-Test and Wilcoxon Signed Rank Test. The results of the study show that there is no difference in financial performance as measured using the current ratio between 2019 (before) and 2020, 2021 (after), debt to asset ratio between 2019 (before) and 2020, 2021 (after), and total assets turn over between 2019 (before) and 2021 (after) while there is a difference in financial performance as measured by using total assets turn over between 2019 (before) and 2020 (after) and net profit margin between 2019 (before) and 2020, 2021 (after) the Covid-19 pandemic in primary consumer goods sector companies listed on the Indonesia Stock Exchange.
Copyright (c) 2022 Felisia Tjhin, Lady Latjandu