scholarly journals ANALISIS EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL PAJAK BAHAN BAKAR KENDARAAN BERMOTOR DAN KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH PROVINSI SULAWESI UTARA

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Tondy Maranatha Rajagukguk ◽  
Jantje J. Tinangon ◽  
Heince R. N. Wokas
Keyword(s):  
Control System ◽  
Internal Control ◽  
Tax Revenue ◽  
Fuel Tax ◽  
Management Agency ◽  
North Sulawesi ◽  
Internal Control System ◽  
Calculation Process ◽  
Research Show ◽  
Descriptive Qualitative

Vehicle fuel tax is a type of local tax, which is a source of revenue to increases locally-generated revenues. Vehicle fuel tax is managed by Regional Tax and Retribution Management Agency (RTRMA) of North Sulawesi, where each registered companies are compulsory levy, which is periodically required to report and deposit the proceeds of the sale of fuel to RTRMA. This research aims to know the effectiveness of the internal control system and the contribution of vehicle fuel tax to the locally-generated revenue of North Sulawesi. The method used in this research is descriptive qualitative. The results of the research show that the internal control system in the calculation process, collection and reporting of vehicle fuel tax has been worked well. In addition, the criteria for effectiveness and contribution based on the calculation of the average vehicle fuel tax revenue in 2013-2017, explained that the results of vehicle fuel tax were very effective and sufficiently contributed to the locally-generated revenue of North Sulawesi.

scholarly journals EFEKTIVITAS SISTEM PENGENDALIAN INTERN PADA KINERJA INSTANSI PEMERINTAH DI DINAS PENDAPATAN DAERAH KABUPATEN MINAHASA SELATAN

2018 ◽  
Vol 13 (03) ◽  
Author(s):  
Victor Youbert Stenly Suak ◽  
Jenny Morasa ◽  
Sintje Rondonuwu
Keyword(s):  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Research Method ◽  
Government Agencies ◽  
Government Organization ◽  
Management Agency ◽  
Internal Control System ◽  
Government Institution ◽  
Descriptive Qualitative

In a government organization requires the existence of an internal control system because with the existence of  an internal control system, activities carried out by government agencies are more directed and avoid fraud and safe guard the company’s assets from irresponsible parties. The object in this study is the Regional Revenue Service of South Minahasa Regency. The purpose of this study is to analyze the effectiveness of the internal control system on the performance of government agencies in the Regional Revenue Service of South Minahasa Regency. The research method used is descriptive qualitative. Results of research internal control systems applied Government Institution in Regional tax and Retribution Management Agency of South Minahasa Regency are less effective. The achievement of Revenues and realization of Regions in 2016 is less effective because the regional Tax and Retribution Management Agency was only formed in early 2016.Keywords: Effectiveness, Internal Control

scholarly journals EVALUASI SISTEM PENGENDALIAN INTERN PEMERINTAH ATAS PELAYANAN PERIZINAN PADA DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU DAERAH PROVINSI SULAWESI UTARA

2020 ◽  
Vol 15 (4) ◽  
pp. 541
Author(s):  
Magfirah Rahman ◽  
Grace B. Nangoi ◽  
Stanley Kho Walandouw
Keyword(s):  
Risk Assessment ◽  
Control System ◽  
Internal Control ◽  
Government Regulation ◽  
Central Government ◽  
Control Environment ◽  
North Sulawesi ◽  
Internal Control System ◽  
Information And Communication ◽  
Monitoring Activities

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.

scholarly journals ANALISIS SISTEM AKUNTANSI PENGGAJIAN DALAM RANGKA MENINGKATKAN PENGENDALIAN INTERN PADA PT. SARANA SULUT VENTURA

2020 ◽  
Vol 15 (3) ◽  
pp. 456
Author(s):  
Jeni Jones ◽  
Herman Karamoy ◽  
Sonny Pangerapan
Keyword(s):  
Control System ◽  
Human Resources ◽  
Internal Control ◽  
Qualitative Method ◽  
Accounting System ◽  
Internal Control System ◽  
Descriptive Qualitative

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.

scholarly journals ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PENJUALAN KREDIT PADA PT. RAJAWALI NUSINDO CABANG MANADO

2020 ◽  
Vol 15 (3) ◽  
pp. 366
Author(s):  
Nindy Vannesya Budiman ◽  
Herman Karamoy ◽  
Victorina Z Tirayoh
Keyword(s):  
Control System ◽  
Internal Control ◽  
Analytical Method ◽  
Qualitative Approach ◽  
Internal Control System ◽  
Descriptive Method ◽  
Descriptive Qualitative

An internal control system for credit sales is needed to support the continuity operation of the company. By good internal recovery, credit sales activities can avoid the risks that cause losses. The objective of this study is to analyze the internal control system for credit sales applied at PT. Rajawali Nusindo Manado Branch and at the same time determine the system of internal control over credit sales has been well implemented by using descriptive qualitative approach. The analytical method used in this study is descriptive method which describes the results in accordance with those found directly through the process in the field. The result of PT. Rajawali Nusindo Manado Branch shows that the internal control system for credit sales is not being well protected due to a mismatch with some internal control components.

scholarly journals Internal Control System for Cash Disbursements at Makassar Subdivision

2021 ◽  
Vol 2 (2) ◽  
pp. 77
Author(s):  
Abdul Wahab ◽  
Aris Baharuddin
Keyword(s):  
Control System ◽  
Organizational Structure ◽  
Internal Control ◽  
Structure System ◽  
Final Project ◽  
Internal Control System ◽  
Descriptive Qualitative

This study aims to determine the Internal Control System for Cash Expenditures at Perum Bulog Subdivre Makassar. The type of research used is descriptive qualitative, namely the writer describes the results of observations and analyzes the data obtained in the field. The writing of this final project is the result of research conducted from June to July 2020.After analyzing and discussing the problem, the authors conclude that the Internal Control System for Cash Expenditures at Perum Bulog Subdivre Makassar has generally been implemented well. The organizational structure, system of authority and recording procedures, segregation of duties have been carried out properly, and employees whose quality is in accordance with their responsibilities are correct.

scholarly journals ANALISIS SISTEM PENGENDALIAN INTERNAL PIUTANG USAHA PADA PT. HASJRAT ABADI TOYOTA CABANG MANADO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Sulasry Tahumang ◽  
Ventje Ilat ◽  
Treesje Runtu
Keyword(s):  
Control System ◽  
Internal Control ◽  
Control Environment ◽  
Accounts Receivable ◽  
Grace Period ◽  
Descriptive Research ◽  
North Sulawesi ◽  
Controlling System ◽  
Internal Control System ◽  
Research Type

PT Hasjrat Abadi Toyota Manado Branch is one representative offline from Toyota in North Sulawesi Province and become a representative that sell car in cash or credit in Manado City and make its’ agents obtain people to choose for purchasing car in credit, sales credit account will generate receivables in corporate bookkeeping. Accounts receivable commensurate terms or grace period against payment since the surrender of goods trading companies.The purpose of this study to analyze the internal control system receivables at PT Hasjrat Abadi Toyota Manado Branch. Research type in this research is descriptive research. Research’s result shows that internal controlling of account receivable in PT Hasjrat Abadi Toyota Manado Branch has been applied well, based on Control Environment, Risk Determination, Control Activities, Communication Information, Supervising and Monitoring. Branch Manager and employees of PT Hasjrat Abadi Toyota Manado Branch supposed to deliberate internal controlling system of account receivables that already perform well and looking for new breakthrough in implementation of system in this dealer.Keywords : internal control system, account receivable.

scholarly journals IPTEKS SISTEM PENGENDALIAN INTERNAL PEMERINTAHAN PADA BADAN PERENCANAAN DAN PEMBANGUNAN DAERAH PROVINSI SULAWESI UTARA

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Franclin Alexandria Lintang ◽  
Syermi Mintalangi
Keyword(s):  
Control System ◽  
Internal Control ◽  
Government Agency ◽  
Regional Government ◽  
Government Control ◽  
Effective Work ◽  
Regional Policies ◽  
North Sulawesi ◽  
Internal Control System ◽  
Government Planning

Badan Perencanaan dan Pembangunan Daerah (BAPPEDA) for North Sulawesi Province is a part of regional government agency that became an element of regional government planning in helping the Governor in terms of Plan & Execution of Regional Policies. They worked in research and planning for regional developments. In order to perform in managing its tasks and duties, BAPPEDA for Sulawesi Province has to build an internal control system within the organization, so it will promote an effective work performances in achieving BAPPEDA's visions and missions. Therefore, with the existence of Internal Government Control System that  regulated on Peraturan Pemerintah No. 60 Tahun 2008 - this become the guidance for government agency in making decisions and executions; to minimize the failure possibilities in managing the organisations and agencies.Keywords : Government, Internal Control System, Bappeda Sulut

scholarly journals Dampak Sistem Pengendalian Internal Terhadap Penagihan Piutang Di Kota Bandung

2018 ◽  
Vol 10 (2) ◽  
pp. 65-72
Author(s):  
Khaerul Umam ◽  
Angga Eka Pratama
Keyword(s):  
Control System ◽  
Internal Control ◽  
Asset Management ◽  
Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Accounts Receivable ◽  
Management Agency ◽  
Internal Control System ◽  
High Level ◽  
The City

This research is in the background behind the problems of Bandung City, which for the past five years still have a reasonable opinion with exceptions, one of the reasons is the high level of accounts receivable at the Bandung City Financial and Asset Management Agency every year, and billing is less effective every year. receivables for leasing land and buildings in the city of Bandung. This study aims to determine the internal control system on the effectiveness of receivables collection in Bandung City BPKA and the magnitude of the influence of the dimensions of the internal control system on the effectiveness of receivables collection in Bandung City BPKA partially and simultaneously. The research used in this study is associative research with a quantitative approach because it aims to determine the effect of the internal control system on the effectiveness of accounts receivable collection at the Bandung City Financial and Asset Management Agency. Data collection uses literature studies, documentary studies and questionnaires on apparatus in Bandung City BPKA. Data analysis techniques are carried out using the correlation coefficient of determination, simple linear regression analysis and t (t-test).

scholarly journals IPTEKS PENGENDALIAN INTERN DENGAN MENGGUNAKAN UNIT APU DAN PPT PADA PT. BANK SULUTGO

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Amanda N. Mangangantung ◽  
Ventje Ilat
Keyword(s):  
Control System ◽  
Money Laundering ◽  
Internal Control ◽  
Financial Services ◽  
Financial Service ◽  
Regional Government ◽  
Financial Service Provider ◽  
North Sulawesi ◽  
Internal Control System ◽  
Funding Programs

The level of money laundering cases is increasingly high and the issue of terrorism is so high at this time. making companies engaged in financial services must be more careful so as not to become a means for criminals to carry out their actions. SulutGo Bank is a Bank whose share ownership is managed by the Regional Government of North Sulawesi Province. In accordance with OJK regulation No. 12 of 2017 which requires that the implementation of anti-money laundering and prevention of terrorism funding programs in the financial service provider sector, then Bank SulutGo establish the A and PPT Unit (Anti Money Laundering and Prevention of Terrorism Funding). With the establishment of the APU and PPT Unit, it is expected to be able to help the internal control system carried out by PT. SulutGo Bank. And it can also minimize the occurrence of crime of money laundering and funding of terrorist activities.Keywords :  Internal Control, APU-PPT units

scholarly journals ANALISIS SISTEM DAN PROSEDUR PENGHAPUSAN BARANG MILIK NEGARA PADA KANTOR WILAYAH KEMENTERIAN AGAMA PROVINSI SULAWESI UTARA

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Indah Namira Kiay Demak ◽  
Hendrik Manossoh ◽  
Dhullo Afandi
Keyword(s):  
Control System ◽  
Internal Control ◽  
Government Regulation ◽  
Government Agencies ◽  
Regional Office ◽  
State Revenue ◽  
North Sulawesi ◽  
Internal Control System ◽  
Qualitative Descriptive ◽  
Descriptive Method

            State goods are all goods purchased or obtained at the expense of the State Revenue and Expenditure Budget or derived from other legitimate acquisitions. Elimination of state property is the final activity of the implementation of the management of state property and is an act that is not simple for government agencies. The publication of decisions on the abolition of state property occurs through procedures that are often seen as complicated and time consuming. This study aims to determine whether the system and procedures for the elimination of State Property at the Regional Office of the Ministry of Religious Affairs of North Sulawesi Province has been in accordance with Regulation of the Minister of Finance No. 83 / PMK.06 / 2016 on the Procedures for the Implementation of Destruction and Elimination of State Property, as seen from or not fulfillment of elements of internal control system of government according to Government Regulation Number 60 Year 2008 regarding Government Internal Control System. The research method used in this thesis research is descriptive method whose purpose each data collected, analyzed, then drawn a conclusion and the type of research used is qualitative descriptive. The results of this study concluded that the system and procedures for the elimination of state property in the Regional Office of the Ministry of Religious Affairs of North Sulawesi Province have been in accordance with the Regulation of the Minister of Finance No. 83 / PMK.06 / 2016 on the Procedures for Implementation of Destruction and Elimination of State Property, and has fulfilled the elements of the internal control system of government according to Government Regulation Number 60 Year 2008 regarding Government Internal Control System.Keywords: Analysis, Systems and Procedures, Elimination of State Property.

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