scholarly journals IPTEKS PENGENDALIAN AKTIVA TETAP PADA PT.PLN (PERSERO) UNIT INDUK PEMBANGUNAN SULAWESI BAGIAN UTARA

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Regina Valentine Savsavubun ◽  
Sherly Pinatik
Keyword(s):  
Fixed Asset ◽  
Private Companies ◽  
Accounting Data ◽  
Goods And Services ◽  
North Sulawesi ◽  
Fixed Assets ◽  
Control Procedures ◽  
Economic Developments

Economic developments that increasingly affect the activities of each company in gaining profit (profit), both private companies and government companies. Every company in carrying out its business cannot be separated from the use of assets (assets) which are relatively fixed in nature. Fixed assets are permanent assets and are owned or used by companies with long periods of time and not for sale. The role of fixed assets is very important in producing goods and services. As with PT PLN (Persero) Unit Induk Pembangunan Sulawesi Bagian Utara, one of the largest companies in Indonesia if it does not use the fixed asset control procedures, it tends to occur fraud and misuse or waste from the use of fixed assets because the structure of the control of fixed assets is very necessary to maintain the security of property of PT PLN (Persero) the Parent Unit of North Sulawesi Development itself, check the truth in accounting data, and encourage policies that have been set by the leadership.Keywords: purpose of fixed assets control, PT. PLN (Persero) UIP SULBAGUT

scholarly journals ANALISIS PERLAKUAN AKUNTANSI ASET TETAP PADA PT. MASSINDO SINAR PRATAMA MANADO

2014 ◽  
Vol 8 (3) ◽  
Author(s):  
Nurjana Noe ◽  
Jantje Tinangon ◽  
Inggriani Elim
Keyword(s):  
Comparative Method ◽  
Accounting Standards ◽  
International Markets ◽  
Financial Accounting ◽  
Private Company ◽  
Fixed Asset ◽  
North Sulawesi ◽  
Fixed Assets ◽  
Industry Sectors

The rapid implementation of development in various industry sectors, supported by advances in technology and the globalization of international markets will have an impact on the onset of intense competition among enterprises, especially those engaged in the industry. PT. Massindo Sinar Pratama is a private company which is in Manado, North Sulawesi engaged in manufacturing. To be able to support and facilitate the operations of the company's fixed assets required. The role of fixed asset accounting is required by the decision. The purpose of this study was to assess the extent to which the company has applied the theory in accordance with Statement of Financial Accounting Standards (SFAS) no. 16. This study used a descriptive - comparative method of analysis. In this study only focused on fixed assets engines. The results showed that the recognition, measurement, after the acquisition of fixed assets expenses, depreciation of fixed assets and fixed asset presentation, PT. Massindo Sinar Pratama Manado applying accounting policies that have led to to the Statement of Financial Accounting Standards (SFAS) No. 16

scholarly journals The role of tax accounting as a tool in light of the problematic shadow economy in the Kingdom of Saudi Arabia

Accounting ◽  
2022 ◽  
Vol 8 (2) ◽  
pp. 91-100 ◽  
Author(s):  
Azza Helmy Mahmoud Shalaby
Keyword(s):  
Saudi Arabia ◽  
Shadow Economy ◽  
Kingdom Of Saudi Arabia ◽  
State Culture ◽  
Goods And Services ◽  
National Output ◽  
International Tax ◽  
Economic Developments ◽  
Tax Accounting

The increasing phenomenon of the shadow economy is progressing dramatically in the absence of State culture among officials, whether legislators or implementers, in the absence or ineffectiveness of an organized production sector. Non-compliance with tax accounting procedures is one of the first problems generated by the shadow economy and most difficult not to include it in national output. The lack of tax commitment in the shadow economy leads to an annual tax gap of billions of dollars, if there is no logical interest on the part of the taxing bodies in developing countries, and if domestic and international tax provisions and legislation are not amended to consider of these important economic developments, and how to keep up with this. The issue of the shadow economy is thorny, and the practical way to raise the revenue needed to finance government spending on the goods and services required by society lies in the local and international tax treatment at the technical and legislative levels. Consequently, the current tax systems and their related regulations must be prepared, whether at the technical or legislative level, especially in light of the flow rate of oil barrels and the alternative if it comes into force. The taxation processes allow time to study the tax accounting and tax and take what suits the Saudi environment from them - lessons for the Kingdom of Saudi Arabia, Critical terms for research/shadow economy, tax regulations and systems, tax gab, tax accounting.

scholarly journals ANALISIS PENGAKUAN ASET TETAP BERDASARKAN PSAK DI CV GERONIMO AIRMADIDI

2021 ◽  
pp. 45-55
Author(s):  
Yudi Lamandoke ◽  
Tinneke E.M. Sumual ◽  
Frida M Sumual
Keyword(s):  
Data Analysis ◽  
Accounting Standards ◽  
The State ◽  
Financial Accounting ◽  
Fixed Asset ◽  
Accounting Standard ◽  
North Sulawesi ◽  
Fixed Assets ◽  
Qualitative Technique ◽  
A Company

Abstrak CV Geronimo perusahaan perseroan komoditer yang bergerak dibidang jasa di Kelurahan Sarongsong 1, Kecamatan Airmadidi, Kabupaten Minahasa Utara, Sulawesi Utara. Penelitian ini bertujuan untuk mengetahui apakah pengakuan aset tetap di CV Geronimo sudah sesuai dengan pernyataan standar akuntansi keuangan  no.16 tentang aset tetap. Teknik analisis data yang digunakan adalah analisis deskritif kualitatif, yaitu metode yang bertujuan untuk menggambarkan keadaan perusahaan berdasarkan kenyataan yang sesungguhnya terjadi disuatu perusahaan. Hasil penelitian menunjukkan bahwa pengakuan aset tetap di kantor CV Geronimo  sesuai dengan pernyataan standar akuntansi keuangan no 16.   Kata kunci: pengakuan, akuntansi aset tetap, pernyataan standar akuntansi keuangan no. 16   Abstract CV Geronimo is a commodity company engaged services at Sarongsong 1 Village, Airmadidi District, North Minahasa Regency, North Sulawesi. This study aims to determine whether the recognition of fixed assets at CV Geronimo by following the statement of financial accounting standards No.16 regarding fixed assets. The data analysis is using descriptive qualitative technique analysis, which is a method that aims to describe the state of the company based on the fact that occur in a company. The results showed that the recognition of fixed assets in the Cv Geronimo office was by following  the statement of financial accounting standards No. 16. Keywords: recognition, fixed asset accounting, financial accounting standard statement no. 16  

scholarly journals IPTEKS PENGENDALIAN INTERNAL TERHADAP ASET TETAP PADA PT JASA RAHARJA (PERSERO) CABANG SULAWESI UTARA

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Elly Herawati ◽  
Rachaya M. Mokoginta ◽  
Christian Datu
Keyword(s):  
Internal Control ◽  
Audit Committee ◽  
Social Insurance ◽  
Employee Performance ◽  
Fixed Asset ◽  
North Sulawesi ◽  
Fixed Assets ◽  
Environment Control ◽  
Operational Activity ◽  
Branch Office

PT JASA RAHARJA (Persero) branch North Sulawesi is a branch office from PT JASA RAHARJA (Persero) and this company is one of state-owned enterprises which engaged in social insurance, especially for accident insurance and compensation insurance. In running every operational activity, every company surely must have fixed assets, be it in the form of buildings, office equipment, vehicles and so which can support employee performance. Fixed asset in a company must be secured in many ways of surveillance, control over costs incurred to get the said fixed asset, provide asset number so it will be easier to review the useful life of each asset, and whether said asset still can support employees performance or not. In this case, it is very important for us to pay attention to its internal control, because based on a research we did during our internship in PT JASA RAHARJA (Persero) branch North Sulawesi, each asset’s internal control from the company need to be more efficient in terms of the element of the environment control, activities of control, related information on fixed asset and monitoring that has been done before to do physical matching of fixed asset, and appropriate allocation based on its function and responsibilities. Then, the company must pay attention to expenditures of income and expenses on fixed asset, by following insurance for fixed assets, make an audit committee, and implement the disposal and elimination of fixed asset. Suggestions for company to improve employees performance, through increasing exploration of knowledge and functions of application in order for employee to use it effectively and for presentation statement and efficiency of information about company’s fixed assets more reliable and accurate.Keyword : internal control, fixed asset, Insurance

Corporations, Conflict Prevention, and Resolution in Colombia

2021 ◽  
pp. 105-130
Author(s):  
Molly M. Melin
Keyword(s):  
Civil War ◽  
Private Sector ◽  
Peace Process ◽  
Western Hemisphere ◽  
Hiring Practices ◽  
Conflict Prevention ◽  
Private Companies ◽  
Goods And Services ◽  
Strong Position

Colombia, having recently emerged from the longest ongoing civil war in the Western Hemisphere, offers evidence of the transformative effect of an emerging active private sector. As the country transitions through the challenges of disarmament and reintegration of rebel troops, private companies are also helping to build peace- and not just with their marketing campaigns. Through hiring practices, infrastructure projects, and economic investments, the private sector often helps “fill the gaps” where governments are unwilling or unable to provide needed goods and services. At the same time, their strong position at the negotiating table may have prolonged the conflict. This chapter explores the role of corporations in Colombia’s peace process.

scholarly journals ANALISIS REVALUASI ASET TETAP DALAM PENETAPAN PAJAK PENGHASILAN PADA PT. BANK SULUTGO

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Stefian Polopadang ◽  
Jantje J. Tinangon ◽  
Inggriani Elim
Keyword(s):  
Income Tax ◽  
Market Value ◽  
Fixed Asset ◽  
Fixed Assets ◽  
Qualitative Descriptive ◽  
Fair Market ◽  
The One ◽  
Fair Market Value ◽  
A Company

Tax is the one of the outcome of a company without making any profit directly, therefore in paying tax a company do the effort so the payment becomes a bit less without breaking the rules in tax which is prevail. One of the way to minimize the tax is using one of the accounting policies, revaluation of fixed assets. The formulation of the problem of this research is the role of revaluation of fixed assets in determining incoming tax. The kind of this research which is used, is qualitative descriptive with the theory and using the object of the research in PT. BANK SULUTGO. According to the analysis and research which is suit with regulation 36 Taxation on Income Tax Year 2008 and Decree of the Minister of Finance 486/KMK/2002 that by applying the revaluation the fair market value of the acquired fixed assets newly, where the fair market value of fixed assets can be seen the value of revaluation of fixed assets, then the amount of final income tax imposed at 6%  based on the book 2016 accrording to Minister of Finance Regilation 191 Year 2015.Keywords: Revaluation, Fixed Asset, Income Tax

scholarly journals CUSTOMER SATISFACTION DETERMINATION AND IMPLICATIONS ON BEHAVIOR INTENTION (EMPIRICAL STUDY OF FOUR AND FIVE STAR HOTELS IN NORTH SULAWESI)

2021 ◽  
Vol 2 (3) ◽  
pp. 540-553
Author(s):  
Elim Noldy Paendong
Keyword(s):  
Customer Satisfaction ◽  
Positive Relationship ◽  
Research Problem ◽  
Tourism Industry ◽  
The Other ◽  
Goods And Services ◽  
Behavior Intention ◽  
North Sulawesi ◽  
Service Convenience

This study aims to determine and empirically prove the positive relationship between servicescape, interaction orientation, service convenience on customer satisfaction, and implications for behavior intention. This research problem departs from the concept of pentahelix in the tourism industry and the Ministry of Tourism's priority programs, especially digital tourism, and homestays are the central themes in this research. The success of achieving the target of tourist visits is closely related to the accommodation system at the destination, in this case the role of the hotel. On the other hand, the sustainability of a destination is closely related to the operations of the hotels located in that destination. That is, in conditions of an increase in the flow of visits to certain destinations accompanied by a rapid increase in the number of hotels. So it can be concluded that in a business both goods and services, servicescape, Interaction Orientation, Service Convenience are important factors in increasing customer satisfaction, even the three tadit factors, namely servicescape, interaction orientation, service convenience can encourage customer interest in using the product or services offered.

scholarly journals IPTEKS STANDAR AKUNTANSI PEMERINTAH PADA ASET TETAP BPKP PERWAKILAN PROVINSI SULAWESI UTARA

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Ridel Fendri Selah ◽  
Ventje Ilat
Keyword(s):  
Accounting Standards ◽  
Financial Statements ◽  
Fixed Asset ◽  
Financial Report ◽  
Government Accounting ◽  
The North ◽  
North Sulawesi ◽  
Fixed Assets ◽  
The Difference ◽  
The Government

The North Sulawesi BPKP financial report is a report made to account for the performance results as a government agency.  Government Accounting Standards are principles and rules that are made as a basis for making financial statements for the government. Fixed assets are one component of assets reported in financial statements that are used for more than one year. For this reason, reporting must be correct and accordance with applicable accounting standards. The purpose of this study is to analyze the suitability between Government Accounting Standards and reporting of Fixed Assets in the North Sulawesi BPKP. The method used is the analysis of the fixed asset report of North Sulawesi BPKP with Government Accounting Standards.  The results of his research in Asset reporting are in accordance with the applicable Standards, only the difference in completeness is that there is a fixed asset account that has not been included in the 2017 report. In the future only enter an account that does not exist for the completeness of the fixed assets account if there is already an asset.Keywords : Government Accounting Standard, Financial Report, Fixed Asset

The Role of Mapalus Culture by Minahasa Ethnic in North Sulawesi to the Coronary Heart Disease Incidents

2018 ◽  
Vol 8 (3) ◽  
Author(s):  
Jeini Ester Nelwan ◽  
Edi Widjajanto ◽  
Sri Andarini ◽  
Sasmito Djati ◽  
Oksfriani Jufri Sumampouw
Keyword(s):  
Coronary Heart Disease ◽  
Heart Disease ◽  
North Sulawesi
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