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Definitions */ 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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Penatausahaan Pengelolaan Keuangan Daerah Berdasarkan Permendagri NO 77 Tahun 2020
Purpose: This study aims to determine and analyze the suitability of internal control of financial administration between the West Kotamobagu District Office and internal control according to COSO, and to analyze the financial administration implemented in the West Kotamobagu District Office in accordance with Permendagu Number 77 of 2020 concerning Technical Guidelines for Regional Financial Management. Design/methodology/approach: The type of research used is qualitative with a descriptive approach. The data sources used are primary and secondary data. Findings: The resultsof the study on financial administration in the West Kotamobagu District can be concluded that a series of processes from planning, budgeting, administration, reporting to accountability have been carried out in accordance with the Regulation of the Minister of Home Affairs No. 77 of 2020, the implementation of internal control of financial administration in the West Kotamobagu District Office has been implemented well, but has not been implemented optimally and still needs improvement. Research limitations/implications: Overall, Permendagri No. 77 of 2020 supports the implementation of internal control principles outlined by COSO by providing specific technical guidelines for government administration at the sub-district level. The implementation of these guidelines contributes to the creation of a more effective internal control system, supporting transparency, accountability, and efficiency in the management of government administration. Keywords : Financial Administration; Internal Control System; Regional Financial Administration; Budgeting; Accountability; Regional Financial Management.
Copyright (c) 2025 Dea Maliangkay, Dhullo Afandi, Lidia Mawikere
PENGAKeputusan Transfer Pricing Perusahaan : Effective Tax Rate, Tunneling Incentive Dan Exchange RateRUH EFFECTIVE TAX RATE, TUNNELING INCENTIVE DAN EXCHANGE RATE PADA KEPUTUSAN TRANSFER PRICING PERUSAHAAN ( STUDI EMPIRIS PADA PERUSAHAAN IDX 30 YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2020-2023 )
Purpose: This study aims to examine the effect of effective tax rate, tunneling incentive and exchange rate on corporate transfer pricing decisions. Design/methodology/approach: The data used in this study is secondary data in the form of annual financial statements obtained through the official website www.idx.co.id. The sampling technique used is purposive sampling so that 15 companies are obtained from 59 companies in the IDX 30 category listed on the Indonesia Stock Exchange for the 20202023 period and after the outlier method there are 35 samples from 60 samples included in the research sample. The analysis method used is quantitative analysis technique method with multiple regression analysis to see the effect of the independent variable on the dependent variable and the type of research used in this research is descriptive quantitative. Findings: The result shows that effective tax rate affects transfer pricing while tunneling incentive and exchange rate have no effect on transfer pricing. Research limitations/implications: The company with IDX 30 category is the object chosen in this research. IDX 30 is one of the capital market indexes located in Indonesia Stock Exchange (IDX), an index that measures the price performance of 30 stocks that have high liquidity and large market capitalization and supported by good company fundamentals. Keywords : Effective tax rate, Tunneling incentive, Exchange rate, Transfer pricing.
Copyright (c) 2025 Hutri Elisa Agnes Rumengan, Herman Karamoy, Priscillia Weku
Kinerja Keuangan Instansi Pemerintah Daerah Dan Konsep Value For Money
Purpose: The purpose of this research is to analyse the measurement of government financial performance using the concept of value for money, with a particular focus on the economic, efficiency and effectiveness ratios at the Manado City National and Political Unity Agency or known as KESBANGPOL. Design/methodology/approach: This is a qualitative research design with a descriptive approach. The data source used is primary data collected through observation, interviews, and documentation. Findings: The results showed that the financial performane of the Manado City Kesbangpol Agency had not met the criteria measured dy economic, efficiency, and effectiveness ratios. Additionally, the financial performance did not meet the criteria of ‘very effective’ due to the failure to achieve the set budget target. Research limitations/implications: The assessment of public sector organizations is not based solely on the outputs produced. Instead, a more comprehensive assessment requires simultaneous consideration of inputs, outputs and outcomes. It is even necessary to include measures of service distribution and coverage (equity and service coverage) into the assessment process. Keywords: Economist, Effective, Effisience, Financial Performance, Value For Money
Copyright (c) 2025 Dimas Samsul Bahri, Lidia M Mawikere, Djeini Maradesa
Analisis Perhitungan dan Pelaporan Pajak Reklame dan Pajak Parkir Pada Badan Pendapatan Daerah Kota Manado
Taxes are a source of state income that will be used to fulfill the interests of society. One source of regional income is regional taxes which are used to finance the implementation and development of regional government. This research ais to determine the suitability of the calculation and reporting of advertisement tax and parking tax at the Manado City Regional Revenue Agency with Manado City Regional Regulation Number 2 of 2011 concerning Regional Taxes which are currently in effect. The analytical method used in this research is a descriptive method by conducting field studies through observation, interviews and documentation. The results of the research show that the implementation of the calculation and reporting of advertising tax and parking tax at the Manado City Regional Revenue Agency is in accordance with Manado City Regional Regulation Number 2 of 2011 concerning Regional Taxes. Keywords : Advertisement tax, parking tax, regional tax, tax calculation, tax reporting
Copyright (c) 2025 Karina Kuhon, Anneke Wangkar, Syermi Mintalangi