ANALISIS SISTEM DAN PROSEDUR PENGADAAN KAS DAN PEMBAYARAN DANA PENSIUN PADA PT. POS INDONESIA CABANG MANADO

Pension Funds play a very important role in the development of both economic and social welfare. The Pension Fund is a legal entity that manages and operates a program that promises retirement benefits. Implementation of cash procurement and pension fund payment at PT. Pos Indonesia Branch Manado can be done easily and does not take a long time because it uses a good system and procedures, and can illustrate how the implementation of internal controls on the procurement of cash and pension payments. The research method used in this thesis research is descriptive method whose purpose every data collected is analyzed and then drawn a conclusion and research type used is qualitative descriptive. The results obtained that the system and procedures of cash procurement and payment of pension funds at PT. Pos Indonesia Branch Manado runs well, in accordance with established standards, and is supported by the Fund Distribution system. Implementation of internal controls on the system and procedures of cash procurement and payment of pension funds at PT. Pos Indonesia Branch Manado has been run well because it is implemented in accordance with standard operating policy guidelines procedures and policies of directors.Keywords: System and Procedure, Cash Procurement, Pension Fund Payment.

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KUALITAS PELAYANAN PENGADUAN PENGGUNA JASA PDAM KOTA SURABAYA (Studi tentang tingkat Responsivitas dan Akuntabilitas PDAM dalam memberikan pelayanan pengaduan pelanggan air kotor/bau)

JPAP Jurnal Penelitian Administrasi Publik ◽

10.30996/jpap.v3i1.1234 ◽

2017 ◽

Vol 3 (1) ◽

Author(s):

Fikri Fatmala

Keyword(s):

Customer Service ◽

Distribution System ◽

Water Distribution ◽

Clean Water ◽

Customer Complaints ◽

Service Water ◽

Prone Area ◽

Qualitative Descriptive ◽

Time Competence ◽

Descriptive Method

Quality Services User of Service User Pdam City Surabaya (Study on PDAM Responsiveness and Accountability in providing customer service of dirty/smelly water). Settlement in Surabaya city is one of clean water prone area. So far the distribution of clean water is done through home connection obtained from pdam Surya Sembada in Surabaya city, but the service obtained stiil not in accordance with service standard. This study aims to how resposiveness an akuntability PDAM Surabaya city in providing services. The method used in this research is qualitative descriptive method whit focus of public service covering, service procedure, completion time, competence of service providr officer. Research results can be seen that customer complaints service water distribution system that has been implemented well enough about the procedures service, facilities and infrasructure, the competence of serviceprovider. But at this yime the process of workmanship provided by the officer has not been in accordance whit waht is set and the officer so far only responds to all customer complaints but not acted upon. Keyword : service, responsiveness and accountability

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ANALISA PENCATATAN PEMOTONGAN IURAN DANA PENSIUN PT. POS INDONESIA CABANG MANADO

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.11.2.13064.2016 ◽

2016 ◽

Vol 11 (2) ◽

Author(s):

Cynthia Imelda Mose ◽

Inggriani Elim

Keyword(s):

Old Age ◽

Analytical Method ◽

Pension Fund ◽

Pension Funds ◽

Civil Servants ◽

Financial Condition ◽

Retirement Funds ◽

Pension Contribution ◽

Descriptive Method ◽

Made In

Everyone wants a prosperous life in old age. In the 1970s, people race to sign civil servants because only civil servants who have the assurance of a pension fund. However, in the 1990s after the issuance of Law No. 11 of 1992 on retirement funds, pension funds had not confined to civil servants but also the private sector employees. The purpose of this study was to determine the recording of deducting pension contributions PT. Pos Indonesia Cabang Manado. The analytical method used was descriptive method starts with collecting relevant data with research, analyzes how the recording of deduction contributions to pension funds, and draw conclusions. The results showed that the recording of pension contributions deduction made in accordance with accounting theory and the company only help in collecting and depositing pension contributions to the pension fund account.The company should mantain the recording of pension contribution deduction so the company’s financial condition could be controlled, especially about pension contribution deduction. Keywords: recording, pension fund

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PENERAPAN AKUNTANSI, AKUNTABILITAS DAN PENGENDALIAN INTERNAL PADA GEREJA KRISTEN EQUITY JAWA WEDI

Equity ◽

10.34209/equ.v20i2.621 ◽

2019 ◽

Vol 20 (2) ◽

pp. 17

Author(s):

Wahyu Jati Agung Prabowo ◽

Lulus Kurniasih

Keyword(s):

Division Of Labor ◽

Direct Observation ◽

Internal Controls ◽

Religious Organization ◽

Religious Institutions ◽

Non Profit ◽

Research Results ◽

Qualitative Descriptive ◽

Descriptive Method ◽

Organization Research

This study discusses the application of accounting, accountability andinternal control contained in the Gereja Kristen JawaWedi Klaten, because a lot of corruption in religious institutions. The purpose of this study was to analyze and evaluate the implementation of accounting, accountability and internal controls exist in Gereja Kristen Jawa Wedi Klaten. The method used in this research is qualitative descriptive method, that is by direct observation, interviews, and literature. This research was conducted in Gereja Kristen JawaWediKlaten which is a non-profit religious organization. Research results obtained Gereja Kristen Jawa Wedi Klaten namely the application of accounting, accountability, and internal controls are already well underway, but there are some shortcomings that reporting is not in accordance with IAS 45, the employee who is not competent, and yet there is a good division of labor

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ANALISIS PENGAKUAN PENDAPATAN DAN BEBAN PADA PT. BANK PERKREDITAN RAKYAT PRISMA DANA MANADO

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.13.02.19922.2018 ◽

2018 ◽

Vol 13 (02) ◽

Author(s):

Ferry Christian Ham ◽

Herman Karamoy ◽

Stanly Alexander

Keyword(s):

Profit Sharing ◽

Bank Credit ◽

Revenue Recognition ◽

Qualitative Descriptive ◽

Accrual Basis ◽

Basis Method ◽

Cash Basis ◽

A Company ◽

Research Type ◽

Descriptive Method

Revenue is the value derived from the activities of a company known by different names such as sales, service income, interest, profit sharing, royalties and rent. Expenses represent a reduction in usage life during an accounting period in the form of cash outflow or loss of assets or occurrence of liabilities resulting in a decrease in equity not related to the distribution to investors. Recognition of income at PT. Bank Credit Prisma Dana Manado recognizes income based on the accrual basis and cash basis method, where accrual basis income is recognized as incurred while cash base income is recognized upon receipt of cash. Load recognition at PT. Bank Credit Prisma Dana Manado recognize expenses based on the accrual basis method, in which the accrual basis is recognized as an expense in the statements of income in the period in which they are incurred. The research method used in this thesis research is descriptive method whose purpose every data collected is analyzed and then drawn a conclusion and research type used is qualitative descriptive. The results obtained that the recognition of income and expenses at PT. Bank Credit Prisma Dana Manado Rural Bank is in compliance with PSAK No. 23, because PSAK No. 23 only recognizes two methods: accrual basis and cash base.Keywords: Analysis, Revenue Recognition, Expense Recognition.

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Determinants of Pension Fund Investment in Nigeria: The Critical Factors

International Journal of Human Resource Studies ◽

10.5296/ijhrs.v2i4.2505 ◽

2012 ◽

Vol 2 (4) ◽

pp. 1 ◽

Cited By ~ 1

Author(s):

Adeoti, Johnson Olabode ◽

Gunu, Umar ◽

Tsado, Emmanuel

Keyword(s):

Internal Control ◽

Pension Fund ◽

Principal Component ◽

Sampling Technique ◽

Simple Random Sampling ◽

Pension Funds ◽

Primary Data ◽

Defined Contribution ◽

Retirement Benefits ◽

Fund Investment

Pension fund is a pool of resources contributed by the employees with the aim of having enough resources to carter for their needs after retirement. Therefore, pension fund needs to be invested so as to meet the aim of the contributors. This study was carried out to evaluate the factors that determine investment of Pension Funds. The study used primary data, which were generated by the use of questionnaire. Respondents were selected from a sample of five PFAs in Nigeria using simple random sampling technique. A total of 125 questionnaires were administered on 18 items using likert scales. Data collected were analyzed using factor analysis by principal component. Economic, Risk and Security of real estate factors were identified as the major determinants of pension fund investment. The study concludes that variables such as interest rate, internal control system etc, are not critical in determining investment of pension funds in Nigeria. The study also recommends that pension fund managers should develop good systems of mitigating on the enormous risks they face in their duty as investment managers. Key words: Pension fund, Determinants, Defined contribution, Retirement benefits, Pension fund administrator

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Determinants of Pension Fund Efficiency in Kenya: An Exploratory Study

African and Asian Studies ◽

10.1163/156921012x629376 ◽

2012 ◽

Vol 11 (1-2) ◽

pp. 182-218

Author(s):

Amos G. Njuguna ◽

Cecil Arnolds

Keyword(s):

Exploratory Study ◽

Pension Fund ◽

Important Determinant ◽

Pension Funds ◽

Financial Efficiency ◽

Retirement Benefits ◽

Pension Schemes ◽

Governance Practices ◽

Pension Governance ◽

Fund Size

Abstract This paper investigates the determinants of the operational and financial efficiency of pension funds in Kenya. A sample of 362 pension schemes was drawn from the Kenyan Retirement Benefits Authority (RBA) register. The empirical results show that pension governance, leadership and regulations do not significantly influence the operational and financial efficiency of pension funds. The results do however reveal that pension regulations influence the leadership and governance practices of the pension schemes. Moreover, the schemes with more middle-aged members (31-40 years) are perceived to be better governed. Lastly, the results reveal fund size to be an important determinant of the financial efficiency of the pension funds.

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ANALISIS MEKANISME PEMUNGUTAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 UNTUK KARYAWAN DI PT. MARABUNTA ADI PERKASA MANADO

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.13.04.21019.2018 ◽

2018 ◽

Vol 14 (1) ◽

Author(s):

Edgar Gilbert Lumanto ◽

Harijanto Sabijono ◽

Hendrik Gamaliel

Keyword(s):

Income Tax ◽

Research Method ◽

Government Agencies ◽

Research Results ◽

Qualitative Descriptive ◽

Reporting Mechanism ◽

Research Type ◽

Descriptive Method

Income Tax Article 21 is a tax that is deducted by another party for income in the form of salary, wages, honorarium, allowances, and other payments by name and in any form in connection with work, services, or activities carried out by domestic private taxpayers. On this basis Government Agencies and Companies that pay employees or employees are obliged to apply Article 21 Income Tax calculations to the income received by their employees every month. This research was carried out at PT Marabunta Adi Perkasa Manado. The purpose of the study is to analyze the collection mechanism and Article 21 PPh reporting of PT Marabunta Adi Perkasa Manado whether it is in accordance with the Taxation Law No. 36 of 2008 concerning Income Tax. The research method used in this thesis research is descriptive method whose purpose every data collected is analyzed and then drawn a conclusion and research type used is qualitative descriptive. The research results obtained that the Article 21 PPh collection and reporting mechanism applied by PT Marabunta Adi Perkasa Manado is in accordance with Law No. 36 of 2008 concerning Income Tax.Keywords: Mechanism of Collection, Reporting, Income Tax Article 21.

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KOMUNIKASI SIMBOLIK PADA UPACARA NGATURANG BAKARAN SEBAGAI TRADISI MESESANGI DI PURA DALEM PURWA DESA PAKRAMAN SELULUNG KECAMATAN KINTAMANI KABUPATEN BANGLI

Jurnal Penelitian Agama Hindu ◽

10.25078/jpah.v1i2.293 ◽

2017 ◽

Vol 1 (2) ◽

pp. 526

Author(s):

Ni Made Dwi Martina Permatasari

Keyword(s):

Communication Theory ◽

Symbolic Interaction ◽

Social Aspect ◽

Interaction Theory ◽

Symbolic Communication ◽

Long Time ◽

Qualitative Descriptive ◽

Symbolic Interaction Theory ◽

Descriptive Method

Balinese Hindu people has unique, beautiful, and rich culture since long time ago and also mysterious. It is mysterious because many of them cannot be separated with magic such as Ngaturang Bakaran ritual at Pura Dalem Purwa, Selulung village, Kintamani subdistrict, Bangli regency. This ritual seems simple, but it has wide meaning. This tradition has a long interesting social aspect in Ngaturang Bakaran ritual which uses cow as an offering.In this study, there are 3 problems. Those are: 1) What is the symbolic communication in Ngaturang Bakaran ritual at Pura Dalem Purwa, Selulung village, Kintamani subdistrict, Bangli regency? 2) What is the role of symbolic communication in Ngaturang Bakaran ritual at Pura Dalem Purwa, Selulung village, Kintamani subdistrict, Bangli regency? 3) How is people understanding about symbols in Ngaturang Bakaran ritual at Pura Dalem Purwa, Selulung village, Kintamani subdistrict, Bangli regency? The theory used to analyze those problems are 1) communication theory, 2) Symbolic Interaction theory, and 3) S-O-R (Stimulus Organism Response) theory. The methods used to collect the data were 1) observation, 2) interview, 3) literature review, and 4) documentation study. The data were analyzed by using qualitative descriptive method by arranging the data systematically and conclude it.The result of this study shows that Ngaturang Bakaran ritual is done by the existence of mesesangi or the fulfillers of people prayer, so they have to pay it through Ngaturang Bakaran using cow and offerings banten. (1) The symbolic communication forms in Ngaturang Bakaran ritual were intrapersonal, interpersonal, verbal, non-verbal, and group communications. (2) Symbolic communication in Ngaturang Bakaran ritual were transcendental and religious communications. (3) People understanding towards this ritual is different from ages such as kids, adolescences, and adults. Parents, religious figures, and community figures roles can be really helpful in giving understanding to people based on their thinking level.

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PENERAPAN AKUNTANSI, AKUNTABILITAS DAN PENGENDALIAN INTERNAL PADA GEREJA KRISTEN EQUITY JAWA WEDI

Equity ◽

10.34209/.v20i2.621 ◽

2019 ◽

Vol 20 (2) ◽

pp. 17

Author(s):

Wahyu Jati Agung Prabowo ◽

Lulus Kurniasih

Keyword(s):

Division Of Labor ◽

Direct Observation ◽

Internal Controls ◽

Religious Organization ◽

Religious Institutions ◽

Non Profit ◽

Research Results ◽

Qualitative Descriptive ◽

Descriptive Method ◽

Organization Research

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STRATEGI GURU DALAM MENGATASI KESULITAN BELAJAR DI SEKOLAH DASAR

AULADUNA Jurnal Pendidikan Dasar Islam ◽

10.24252/auladuna.v6i2a8.2019 ◽

2019 ◽

Vol 6 (2) ◽

pp. 173

Author(s):

Faizal Chan ◽

Issaura Sherly Pamela ◽

Irma Sari Sinaga ◽

Mesariani Mesariani ◽

Rica Oktarina ◽

...

Keyword(s):

Teaching And Learning ◽

Learning Difficulties ◽

Sampling Technique ◽

Purposive Sampling ◽

Analysis Technique ◽

Qualitative Descriptive ◽

Data Source ◽

Teacher Data ◽

Research Type ◽

Descriptive Method

AbstrakTujuan dari penelitian ini adalah untuk mengetahui jenis-jenis kesulitan belajar yang dialami peserta didik dan strategi guru dalam menghadapi peserta didik yang mengalami kesulitan belajar di SD Negeri 80/I Muara Bulian. Penelitian ini menggunakan pendekatan penelitian deskriptif kualitatif dan jenis penelitian yang digunakan adalah penelitian fenomenologi. Teknik sampling yang digunakan purposive sampling. Sumber data utama pada penelitian ini adalah guru. Teknik pengumpulan data yang digunakan dalam penelitian ini merupakan observasi, wawancara dan dokumentasi. Teknik analisis data menggunakan terdiri dari reduksi data, penyajian data, dan verifikasi data. Hasil penelitian menunjukkan bahwa ada beberapa peserta didik yang mengalami kesulitan belajar, yaitu kesulitan belajar membaca, kesulitan belajar menulis, dan kesulitan belajar berhitung. Untuk mengatasi masalah tersebut, guru harus memilih strategi, pendekatan, metode, dan teknik belajar mengajar yang dianggap tepat dan efektif sehingga dapat dijadikan pedoman oleh guru dalam melaksanakan kegiatan pembelajaran.Abstract The purpose of this study was to determine the types of learning difficulties faced by the students and the teachers’ strategies to overcome the students’ learning difficulties in SD Negeri 80/I Muara Bulian. The research method used was qualitative descriptive method along with the phenomenological research type. The sampling technique used was purposive sampling. The main data source in this study was the teacher. Data collection techniques were through observation, interviews, and documentation. Data analysis technique used was the theory of Miles and Huberman which consisted of data reduction, data presentation, and data verification. The results of this study indicated that there were several students faced learning difficulties including reading, writing, and counting difficulties. To solve those problems, the teachers should determine approppriate strategies, approaches, methods, and techniques as the teachers’ guide of teaching and learning process.

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