Indonesia Accounting Journal

66-73

Authors: Giroth Jessica Roulani, Lintje Kalangi, Sherly Pinatik

Taxes are a source of state revenue that is very important because it has a great influence on national development. To achieve the optimal tax revenue, countries need to implement various efforts through tax collection. This research aimed to determine the effect of ownership obligations taxpayer identification number, tax audit and tax collection in an effort to increase tax revenue. The Object of this research were tax officer at Kotamobagu Tax Office. The sampling method was used nonprobability sampling through purposive sampling technique with sample total are 30 person. The data analysis method was used multiple regression analysis. The results showed that the obligation of ownership Taxpayer Identification Number, tax audit and tax collection in partially did not effect in efforts to increase tax revenues, it can be seen from significant value of each variable is greater than 0,05.

87-91

Authors: Dennis Piere Maramis, Ventje Ilat, Lidia Mawikere

The tax is a compulsory contribution of citizens to the government and is imposed on the public based on the provisions of applicable law. Consideration of the cost of goods sold for a product and how to calculate restaurant taxes is one of the crucial things in a restaurant business, in an era where UMKM have been increasingly prioritized by the government to build a stronger national economy, pricing and tax calculation for a product is very important by the business of the people or companies. One type of tax whose potential is growing along with the increase in the leisure or tourism business is restaurant tax. This study aims to determine the application of restaurant taxes on the main cost of selling at geprek jo restaurant. The analytical method used in this thesis research is a qualitative descriptive method. Geprek Jo restaurant is a restaurant with a mainstay menu of Chicken and Tuna in Geprek with special chili seasonings Geprek Jo restaurant which was established in September 2018. Calculation of cost of goods sold consists of raw material costs, direct labor costs and costs restaurant overhead, and calculate initial inventory, ending inventory, purchases and production in progress. The results of the calculation of cost of goods sold which require inventory elements get a smaller figure than the selling price of the product after classification. Then there are still benefits for the company. The results obtained that the cost of goods sold at Jo Geprek Restaurant is influenced by restaurant taxes.

97-102

Authors: Vicy M. Dasmasela, Jenny Morasa, Sintje Rondonuwu

Total quality management is a philosophy that requires changes in behavior at all levels of the organization with attention on the importance of consumer satisfaction. Or in other words, the improvement of which is carried out continuously by every person in the organization to understand, meet and even exceed customer expectation. This study aims to determine how the implementation of total quality management to defects product in the PT. Sinar Pure Foods International in Bitung. Type of research used in this thesis research is descriptive research type. The type of data used in this research is qualitative data. The results of the study found that quality is an important factor in a company especially in the production. Total quality management has been applied effectively on PT. Sinar Pure Foods International in Bitung.

110-117

Authors: Siti Aisyah Sukarno, Jantje J. Tinangon, Steven J. Tangkuman

Employees with a good understanding of the functions, duties and having sufficient competence will foster a high commitment to the agency in this case the task of implementing SAKIP. The purpose of this study is to determine the influence of competence apparatus and organizational commitment to the implementation of performance accountability system of government agencies at the representative office BPKP North Sulawesi. The used sample are 40 respondents. The sample technique is sampling purposive. The results of research show that Competency Apparatus influences the implementation of Performance Accountability System of Government Institution whereas Commitment Organization is not in compliance with the Implementation of Performance Accountability System of Government Institution. The results of two independent variables influence simultaneously to the dependent variable.

133-147

Authors: Ardiani Ika Sulistyawati, Nurul Hidayah, Aprih Santoso

The objective of this study is to test the influence of inflation rates, interest rates, liquidity rates proxied by the finance to deposit ratio, and profit sharing rates to the amount of mudharabah deposit. This study conducts the regression analysis and uses time series data which retrieved from the quarterly financial statements of BRI Syariah and BCA Syariah in Indonesia over period of 2014 to 2018 as the sample. The study proves that: (a) the inflation rates is insignificant to influence the amount of deposit mudharabah; (b) the interest rates is insignificant to influence the amount of deposit mudharabah of BRI Syariah and BCA Syariah because when the interest of conventional bank increase then the amount of deposit mudharabah do not experience dramatic changes because the customers still invest their fund at BRI Syariah and BCA Syariah; (c) finance to deposit ratio is significant to influence the amount of mudharabah deposit; (d) the rates of share profit is insignificant to influence the amount of mudharabah deposit; and (e) size is insignificant to influence the amount of mudharabah deposit.

162-172

Authors: Enggar Wahyuning Pahlawan, Anita Wijayanti, Suhendro Suhendro

Accountability of village funds management is the responsibility of the village officers. Village officers should have good competency. Its can help village officer to manage village funds. Another thing in managing village funds besides of good internal controlling system is the use of information technology and public participation. This study aims to know the effect of competency of village officers, internal controlling system, use of information technology, and public participation on the accountability of village fund management. This study uses a quantitative approach for hypothesis testing. The instrument of this study is in the form of questionnaires and filled by respondents. The population in this study is all village officers in Sub-District of Grogol at Regency of Sukoharjo. The sampling technique of this study is purposive sampling with 40 respondents as the sample and analyzed by multiple linear regression. This study finds that the competency of village officers and public participation are significant on accountability of village funds management. Also, this study finds that internal controlling system and use of information technology are insignificant on accountability of village funds management.

187-195

Authors: Farid Madjodjo, Fadli Dahlan

This study uses qualitative approach with purpose to determine: (1) the performance of BUMDes in budget management; and (2) the performance of the "Karivela" BUMDes in managing village potential in Akidotilou Village of Oba Tengah District in Tidore Kepulauan City of North Maluku Province. Data collection techniques through observation, interviews, documentation, and literature study. Data analysis procedures include data collection, data reduction, data presentation, and drawing conclusions. The results show that budget management by BUMDes "Karivela" which should be accountable for budget management to the Village Government of Akedotilou Oba Tengah Subdistrict Tidore Islands City has not been carried out by BUMDes "Karivela" officials. So that every BUMDes "Karivela" budget is known to lack transparency, both in management and accountability. Meanwhile, in the management of village potential in the Village managed by BUMDes "Karivela" there is still no improvement in the existing business units. this is because the management of the BUMDes "Karivela" does not have the ability to manage the village potential in Akedotilou village and the lack of human resources who manage the village potential.

204-214

Authors: Galuh Artika Febriyanti

The purpose of this research to examine the impact of the Covid-19 on stock prices and trading volume activity on listed firms of Index LQ-45 on the Indonesia Stock Exchange. The first case of the Covid-19 in Indonesia was announced on March 2nd, 2020. This research is to find out whether there are average abnormal returns and transaction volume of the stock company listed in Index LQ-45 before and after of event the first case of the Covid-19 in Indonesia was announced on March 2nd, 2020. These data have been taken for 30 days before and 30 days after the first announcement of Covid-19 in Indonesia. The result of the paired sample test shows that there is a significant difference in the abnormal return of stock company listed in index LQ-45 between before and after the first announcement of the Covid-19 case in Indonesia. This is indicated by the significance value of 0,008 < 0,05 which the stock prices decreased after the first announcement of the Covid-19 case in Indonesia. The volume transaction also shows different significance. The transaction volume after the announcement of shares shows an increasing value.

1-9

Authors: Anna Ina Wae Beribe, Jullie J. Sondakh

Internal control is important for company operational, especially for cash receipts and disbursements. The effective internal control of cash receipts and disbursements can prevent and detect the misappropriation of cash. The purpose of this study is to examine the implementation of PSAK 23 at Mountain Marry Hospital regarding the recording, presentation, and recognition of hospital revenue that serves patients with the same actions but acknowledgment of payment of different rates between hospital rates and Indonesian-Case Based Groups (INACBG) rates, specifically for patients of the Implementing Agency Social Security (BPJS) Health. This research was conducted at Mountain Marry Hospital to analyze and to apply the recording, presentation, and recognition of income standards that exist at Mountain Marry Hospital by following PSAK 23 regarding revenues at different rates to carry out internal controls over revenue and expenditure procedures cash adequately. The main principle of internal control that needs to be considered is the separation of tasks between recording, storage, cash receipts should be deposited to the bank, all-cash disbursements should use checks except for small amounts of expenses. Cash is all cash in hand and funds deposited in banks in various forms such as deposits and checking accounts. Data analysis methods used in this research is descriptive methods with qualitative analysis techniques that are outlining, describing and comparing data. The findings show that the service number of JKN patients at Mountain Marry Hospital has reached 90.05% of JKN patients, so cash receipts at Mountain Marry Hospital have reached the government program to serve Jaminan Kesehatan Nasional (JKN) patients but based on research results the Mountain Marry Hospital has not recorded revenue recognition INACBG tariffs with JKN rates, by following the Statement of Financial Accounting Standards 23 because of differences in rates and are not sufficient to implement internal controls over cash receipts and disbursements procedures, especially for JKN patients.

23-29

Authors: Daiyana Natalia Balo, Hendrik Manossoh, Jessy D. L Warongan

Capital expenditure is a government activity that is to add fixed assets with a useful life of more than one fiscal year. Presidential Regulation Number 16 Year 2018 serves as a guideline for each agency as implementing capital expenditure activities. This study aims to evaluate whether the implementation of capital expenditure at the North Sulawesi Provincial Industry and Trade Office is in accordance with regulations. The method used in this research is descriptive analysis method. The results showed that the implementation of capital expenditure at the North Sulawesi Provincial Industry and Trade Office was in accordance with Presidential Regulation No. 16 of 2018 as a standard for implementing capital expenditure and was well planned.

37-43

Authors: Jeinita Olviana Manein, David Paul Elia Saerang, Treesje Runtu

The main cost of production was a direct and indirect amount of expenses and burdens, to produce goods or services under the right conditions and conditions for which they could be used or sold. This research was done on the CV Rajawali Tunggal Perkasa of a lumber company. The purpose of this study is to know how much profit is gained a measure of both income and sacrifice made. The kind of data used is qualitative data and the source data is the primary data. Results from studies indicate that the calculation of the principal production value to a CV Rajawali Tunggal Perkasa with a tally on the cost of production using the method full error indicates the difference of results. Based on the research, the main cost of production is based on the full yield method better at analyzing the cost of production, it is due to the calculation of principal prices of production by the full income method, not including the cost of administration and the cost of the car's rent into overhead, since those costs are a component of the company's profit assessment report.

52-57

Authors: Ridel Tambingon, Herman Karamoy, Sonny Pangerapan

Measuring quality qualitatively gave rise to the term quality cost. Quality costs at PT. Putra Karangetang turned out to have a considerable influence on the profitability of the Company, where by allocating greater costs to control and valuation would reduce the costs of internal failure and the cost of external failure so that the impact on profit was increasing. The purpose of this study was to analyze the effect of quality costs in increasing profitability at PT. Putra Karangetang. The method used is descriptive qualitative method and using Return On Investment (ROI) as a measure of company profitability. ROI value is influenced by the company's net profit compared to the company's total assets, and the results of research prove that quality costs incurred to produce quality products, and the contribution of quality costs greatly affect the increase in profitability of the company.