The study aims to identify and analyze the factors affecting the audit delay. The study includes a quantitative study using secondary data obtained from the company’s financial statement. The study’s population constituted the entire manufacturing and finance companies listed on the Indonesia Stock Exchange during the year 2018-2019. The sample is collected by using purposive sampling over the listed companies in the criteria that the company publishes the audited financial report as of December 31 and also shows the data needed in the study. The sample which has met the criteria is 510 companies and analyzed by multiple linear regression analysis. The results show that the industrial type and complexity of the company have a positive influence on the audit delay, the auditor opinions, the reputation of Public Accounting Firm and the company’s size have a negative impact on the audit delay, while the profitability does not affect the audit delay.
{"title":"Analysis of factors affecting audit delay in manufacturing and financial companies listed on IDX","authors":"Eristamia Faizul Muna, G. A. Lisiantara","doi":"10.32400/iaj.33169","DOIUrl":"https://doi.org/10.32400/iaj.33169","url":null,"abstract":"The study aims to identify and analyze the factors affecting the audit delay. The study includes a quantitative study using secondary data obtained from the company’s financial statement. The study’s population constituted the entire manufacturing and finance companies listed on the Indonesia Stock Exchange during the year 2018-2019. The sample is collected by using purposive sampling over the listed companies in the criteria that the company publishes the audited financial report as of December 31 and also shows the data needed in the study. The sample which has met the criteria is 510 companies and analyzed by multiple linear regression analysis. The results show that the industrial type and complexity of the company have a positive influence on the audit delay, the auditor opinions, the reputation of Public Accounting Firm and the company’s size have a negative impact on the audit delay, while the profitability does not affect the audit delay.","PeriodicalId":33827,"journal":{"name":"Indonesia Accounting Journal","volume":"25 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83735877","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to analyze village financial management in the special autonomy region, analyze the constraints that hinder village financial management, and analyze efforts to resolve obstacles in village financial management. This study is conducted on the apparatus of Kampung Srer. This study uses a qualitative method with a case study approach and obtains the data through in-depth interviews, documentation, and observation. The results show that the village financial management in the Kampung Srer is partly in accordance with Minister of Home Affairs Regulation (or Permendagri) Number 20 of 2018 concerning the village financial management. The obstacles that hinder the management of village finances in Kampung Srer are political constraints, human resource constraints, and communication problems. Efforts made to resolve existing constraints in the management of village finances in Kampung Srer are that the village officials who are selected have the ability that is in accordance with the field of work. There is socialization from the district and district levels related to village financial management activities in the form of increasing the capacity of village officials. There needs to be good coordination for every element in the village community, among village officials, and assistants.
{"title":"Village financial management: Case study in “Kampung Srer”","authors":"Vebby Kareth, D. Saerang, N. Budiarso","doi":"10.32400/iaj.32158","DOIUrl":"https://doi.org/10.32400/iaj.32158","url":null,"abstract":"This study aims to analyze village financial management in the special autonomy region, analyze the constraints that hinder village financial management, and analyze efforts to resolve obstacles in village financial management. This study is conducted on the apparatus of Kampung Srer. This study uses a qualitative method with a case study approach and obtains the data through in-depth interviews, documentation, and observation. The results show that the village financial management in the Kampung Srer is partly in accordance with Minister of Home Affairs Regulation (or Permendagri) Number 20 of 2018 concerning the village financial management. The obstacles that hinder the management of village finances in Kampung Srer are political constraints, human resource constraints, and communication problems. Efforts made to resolve existing constraints in the management of village finances in Kampung Srer are that the village officials who are selected have the ability that is in accordance with the field of work. There is socialization from the district and district levels related to village financial management activities in the form of increasing the capacity of village officials. There needs to be good coordination for every element in the village community, among village officials, and assistants.","PeriodicalId":33827,"journal":{"name":"Indonesia Accounting Journal","volume":"92 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80352806","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Victor Pattiasina, Muhamad Yamin Noch, H. Surijadi, Muhammad Amin, Eduard Yohannis Tamaela
The purpose of this study is to examine and analyze the effect of auditor competence and independence on audit quality as moderated by auditor ethics and professional commitment. The population of this study is the BPKP Auditor Representative of Papua Province with census sampling as the sampling method. Data collection was carried out by direct survey. Hypothesis testing was tested empirically using Moderated Regression Analysis. The results of the study have proven that the competence and independence of auditors has a positive and significant effect on audit quality at BPKP Representatives of Papua Province. It is evidenced by the regression coefficient, which shows that the increase follows competence or independence of auditors increases, as well as the increase of audit quality. The results of this study also show that the interaction or influence of auditor ethics does not moderate the effect of auditor competence on audit quality at BPKP Representatives of Papua Province. Moreover, the interaction of professional commitment does not moderate the effect of auditor independence on audit quality. It is believed that the factor caused the phenomena is that the auditors of BPKP Representative of Papua Province have good values or fundamental principles of ethics as well as professional commitment. The values that have been held so far are relatively relevant or have a lot in common with the auditors’ ethics and professional commitment.
{"title":"The relationship of auditor competence and independence on audit quality: An assessment of auditor ethics moderation and professional commitment","authors":"Victor Pattiasina, Muhamad Yamin Noch, H. Surijadi, Muhammad Amin, Eduard Yohannis Tamaela","doi":"10.32400/iaj.31289","DOIUrl":"https://doi.org/10.32400/iaj.31289","url":null,"abstract":"The purpose of this study is to examine and analyze the effect of auditor competence and independence on audit quality as moderated by auditor ethics and professional commitment. The population of this study is the BPKP Auditor Representative of Papua Province with census sampling as the sampling method. Data collection was carried out by direct survey. Hypothesis testing was tested empirically using Moderated Regression Analysis. The results of the study have proven that the competence and independence of auditors has a positive and significant effect on audit quality at BPKP Representatives of Papua Province. It is evidenced by the regression coefficient, which shows that the increase follows competence or independence of auditors increases, as well as the increase of audit quality. The results of this study also show that the interaction or influence of auditor ethics does not moderate the effect of auditor competence on audit quality at BPKP Representatives of Papua Province. Moreover, the interaction of professional commitment does not moderate the effect of auditor independence on audit quality. It is believed that the factor caused the phenomena is that the auditors of BPKP Representative of Papua Province have good values or fundamental principles of ethics as well as professional commitment. The values that have been held so far are relatively relevant or have a lot in common with the auditors’ ethics and professional commitment. ","PeriodicalId":33827,"journal":{"name":"Indonesia Accounting Journal","volume":"151 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73686122","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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.
{"title":"Dampak pandemi Covid-19 terhadap harga saham dan aktivitas volume perdagangan (Studi kasus saham LQ-45 di Bursa Efek Indonesia)","authors":"G. Febriyanti","doi":"10.32400/iaj.30579","DOIUrl":"https://doi.org/10.32400/iaj.30579","url":null,"abstract":"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.","PeriodicalId":33827,"journal":{"name":"Indonesia Accounting Journal","volume":"23 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78166158","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Een Samawati Miharja, Lilik Handajani, L. M. Furkan
This study aims to provide empirically the effect of the human resources quality, utilization of information technology, accounting internal control, and financial control on reliability and timeliness of financial reporting on Local Government of West Sumbawa. The sample of this study is 76 respondents that work as civil servants at finance departments of 38 units at Local Government of West Sumbawa which taken by purposive sampling. This study shows that human resources quality, internal control of accounting, and financial control have positive and significant effect on reliability of financial reporting. This study also reports that human resources quality, utilization of information technology, accounting internal control, and financial control do not have effect on timeliness of financial reporting. On those findings, this study implies that the agency theory is consistent with the efforts of Local Government of West Sumbawa in term to present reliable financial information. Otherwise, this study implies that the compliance theory is not applicable to Local Government of West Sumbawa as human resources quality, utilization of information technology, accounting internal control, and financial control are not as determinants of timeliness on their financial reporting.
{"title":"Faktor-faktor yang mempengaruhi keandalan dan ketepatan waktu pelaporan keuangan pada Organisasi Perangkat Daerah Kabupaten Sumbawa Barat","authors":"Een Samawati Miharja, Lilik Handajani, L. M. Furkan","doi":"10.32400/iaj.28818","DOIUrl":"https://doi.org/10.32400/iaj.28818","url":null,"abstract":"This study aims to provide empirically the effect of the human resources quality, utilization of information technology, accounting internal control, and financial control on reliability and timeliness of financial reporting on Local Government of West Sumbawa. The sample of this study is 76 respondents that work as civil servants at finance departments of 38 units at Local Government of West Sumbawa which taken by purposive sampling. This study shows that human resources quality, internal control of accounting, and financial control have positive and significant effect on reliability of financial reporting. This study also reports that human resources quality, utilization of information technology, accounting internal control, and financial control do not have effect on timeliness of financial reporting. On those findings, this study implies that the agency theory is consistent with the efforts of Local Government of West Sumbawa in term to present reliable financial information. Otherwise, this study implies that the compliance theory is not applicable to Local Government of West Sumbawa as human resources quality, utilization of information technology, accounting internal control, and financial control are not as determinants of timeliness on their financial reporting.","PeriodicalId":33827,"journal":{"name":"Indonesia Accounting Journal","volume":"13 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89547495","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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.
{"title":"Analisis determinan deposito mudharabah","authors":"Ardiani Ika Sulistyawati, Nurul Hidayah, Aprih Santoso","doi":"10.32400/iaj.28894","DOIUrl":"https://doi.org/10.32400/iaj.28894","url":null,"abstract":"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.","PeriodicalId":33827,"journal":{"name":"Indonesia Accounting Journal","volume":"44 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83320196","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Lusia N. Missah, Ventje Ilat, Victorina Z. Tirayoh
Increasing business competition requires companies to make the most of existing capabilities to excel in competition. This can be achieved by increasing managerial performance. In its operations, PT Bank SulutGo really needs and relies on every internal and external information. This study aims to determine the effect of the characteristics of management accounting information of managerial performance at PT Bank SulutGo. This research uses quantitative research methods. For data analisys methods using multiple linear regression analisys. The results showed that: (1) broadscope variable influences managerial performance; (2) the timeliness variable influences managerial performance; (3) the aggregation variable influences managerial performance; and (4) variable integration has no effect on managerial performance.
日益激烈的商业竞争要求企业充分利用现有能力，在竞争中脱颖而出。这可以通过提高管理业绩来实现。PT Bank SulutGo在其运营中确实需要并依赖于每一个内部和外部信息。本研究旨在确定PT Bank SulutGo管理会计信息特征对管理绩效的影响。本研究采用定量研究方法。数据分析方法采用多元线性回归分析。结果表明:(1)影响管理绩效的变量范围广;(2)时效性变量影响管理绩效;(3)聚集变量影响管理绩效;(4)变量整合对管理绩效没有影响。
{"title":"Pengaruh karakteristik informasi akuntansi manajemen terhadap kinerja manajerial pada PT. Bank Sulutgo","authors":"Lusia N. Missah, Ventje Ilat, Victorina Z. Tirayoh","doi":"10.32400/iaj.26176","DOIUrl":"https://doi.org/10.32400/iaj.26176","url":null,"abstract":"Increasing business competition requires companies to make the most of existing capabilities to excel in competition. This can be achieved by increasing managerial performance. In its operations, PT Bank SulutGo really needs and relies on every internal and external information. This study aims to determine the effect of the characteristics of management accounting information of managerial performance at PT Bank SulutGo. This research uses quantitative research methods. For data analisys methods using multiple linear regression analisys. The results showed that: (1) broadscope variable influences managerial performance; (2) the timeliness variable influences managerial performance; (3) the aggregation variable influences managerial performance; and (4) variable integration has no effect on managerial performance.","PeriodicalId":33827,"journal":{"name":"Indonesia Accounting Journal","volume":"4 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89444300","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Rifka Sharen Rianto, Herman Karamoy, Anneke Wangkar
Pln company, which means a state-owned electricity company, in which this state-owned company has a meter product that helps the public to supply electricity, but in determining the selling price of the meter products orten experience problems because the selling price of the meter products often changes making customers often make complaints towards the company, for that the authors aim to examine the cost of goods sold in the company by using the variabel cost method, the study was conducted using a type of qualitative data to analyze accounting treatment and for the calculation of the author using quantitative data in the form of financial statements in order to calculate the calculation of cost of goods sold, after analysis by using the varibel cost method, the authors get the results under the calculation of variabel cost more profitable and not harming customers or costs that are not interested in calculating the cost of goods sold is the final result of the process of calculating the cost of goods sold of a postpaid meter product and a prepaid meter using the Variable cost method. There are 2 major groups in each sales process that will form the cost of goods sold report, namely production costs and non-production costs. PT. PLN (Persero) ULP Manado Selatan which is the object of research has a calculation of cost of goods in postpaid and prepaid meter products. In the calculation of the company's cost of goods sold is very high for the emphasis on the cost of products that cause very high cost problems, therefore according to the discussion to solve a problem in the calculation of cost of goods sold, the authors use the cost of goods sold calculation with the variable cost method. After recalculation using the variable cost method, the results obtained are lower than the calculation by the company, where the cost of selling postpaid and prepaid meters is lower, the difference is caused by excess loading of costs that should not be included in the cost of goods sold.
{"title":"Analisis perhitungan harga pokok penjualan meter pascabayar dan meter prabayar dalam menggunakan metode variable cost pada PT. PLN (Persero) ULP Manado Selatan","authors":"Rifka Sharen Rianto, Herman Karamoy, Anneke Wangkar","doi":"10.32400/iaj.25743","DOIUrl":"https://doi.org/10.32400/iaj.25743","url":null,"abstract":"Pln company, which means a state-owned electricity company, in which this state-owned company has a meter product that helps the public to supply electricity, but in determining the selling price of the meter products orten experience problems because the selling price of the meter products often changes making customers often make complaints towards the company, for that the authors aim to examine the cost of goods sold in the company by using the variabel cost method, the study was conducted using a type of qualitative data to analyze accounting treatment and for the calculation of the author using quantitative data in the form of financial statements in order to calculate the calculation of cost of goods sold, after analysis by using the varibel cost method, the authors get the results under the calculation of variabel cost more profitable and not harming customers or costs that are not interested in calculating the cost of goods sold is the final result of the process of calculating the cost of goods sold of a postpaid meter product and a prepaid meter using the Variable cost method. There are 2 major groups in each sales process that will form the cost of goods sold report, namely production costs and non-production costs. PT. PLN (Persero) ULP Manado Selatan which is the object of research has a calculation of cost of goods in postpaid and prepaid meter products. In the calculation of the company's cost of goods sold is very high for the emphasis on the cost of products that cause very high cost problems, therefore according to the discussion to solve a problem in the calculation of cost of goods sold, the authors use the cost of goods sold calculation with the variable cost method. After recalculation using the variable cost method, the results obtained are lower than the calculation by the company, where the cost of selling postpaid and prepaid meters is lower, the difference is caused by excess loading of costs that should not be included in the cost of goods sold.","PeriodicalId":33827,"journal":{"name":"Indonesia Accounting Journal","volume":"30 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89354116","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Angelica Claudia Pogaga, S. Pangemanan, Jessy D. L. Warongan
Inventories are assets that are held for sale in the normal course of business or goods that are used or consumed in production to be sold. For companies, inventory is a very important asset because with the company’s inventory can maintain it’s survival. The problem that often occurs in inventory accounting is recording and valuation. The purpose of this research is determine the suitability of the application of recording and valuation or raw material inventories at Dolphin Donuts Bakery Manado with the Statement of Financial Accounting Standards for Entities without Public Accountability (SAK ETAP). Dolphin Donuts Bakery Manado is a company engaged in the food industry that produces a variety of breads, pastries, donuts and birthday cakes. The method used in this research is descriptive qualitative method. Based on research results obtained that method of recording inventories is not all in accordance with SAK ETAP. Whereas the valuation of raw material inventories applied by Dolphin Donuts Bakery Manado is in accordance with the Statement of Financial Accounting Standards for Entities without Public Accountability (SAK ETAP) Chapter 11 Regarding Inventories.
{"title":"Penerapan metode pencatatan dan penilaian atas persediaan bahan baku pada Dolphin Donuts Bakery Manado","authors":"Angelica Claudia Pogaga, S. Pangemanan, Jessy D. L. Warongan","doi":"10.32400/iaj.25745","DOIUrl":"https://doi.org/10.32400/iaj.25745","url":null,"abstract":"Inventories are assets that are held for sale in the normal course of business or goods that are used or consumed in production to be sold. For companies, inventory is a very important asset because with the company’s inventory can maintain it’s survival. The problem that often occurs in inventory accounting is recording and valuation. The purpose of this research is determine the suitability of the application of recording and valuation or raw material inventories at Dolphin Donuts Bakery Manado with the Statement of Financial Accounting Standards for Entities without Public Accountability (SAK ETAP). Dolphin Donuts Bakery Manado is a company engaged in the food industry that produces a variety of breads, pastries, donuts and birthday cakes. The method used in this research is descriptive qualitative method. Based on research results obtained that method of recording inventories is not all in accordance with SAK ETAP. Whereas the valuation of raw material inventories applied by Dolphin Donuts Bakery Manado is in accordance with the Statement of Financial Accounting Standards for Entities without Public Accountability (SAK ETAP) Chapter 11 Regarding Inventories.","PeriodicalId":33827,"journal":{"name":"Indonesia Accounting Journal","volume":"70 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85554509","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Revelino Imanuel Pelealu, Ventje Ilat, Hendrik Gamaliel
Motorized vehicle are all wheeled vehicles, along with the trailer used in all type of road, and are driven by technical equipment in the form of a motor or commonly called a machine. Motor Vehicle Tax is one of the potential sectors in increasing Original Regional Income in North Minahasa Regency. The purpose of this study is to analyze the constraints or problems of 2015-2018 Motor Vehicle Tax that have fluctuated. This research was conducted at the Regional Technical Implementation Unit of North Minahasa Regency. The data analysis method used is qualitative descriptive method. The results of the study found that vehicle tax in 2015 did not reach the target, with the realization of the revenue amounting to Rp 49.696.733.900 from the target set at Rp 57.601.380.834 while 2016 to 2018 reached the target. The natural obstacle at the time was that the Data Base from DISPENDA had not been integrated with the North Sulawesi Police Department. The conclusion is that the realization of the target in the last 4 years is not achieved, namely in 2105 and the rest has increased.
{"title":"Analisis pajak kendaraan bermotor di Unit Pelaksana Teknis Daerah Kabupaten Minahasa Utara","authors":"Revelino Imanuel Pelealu, Ventje Ilat, Hendrik Gamaliel","doi":"10.32400/iaj.25650","DOIUrl":"https://doi.org/10.32400/iaj.25650","url":null,"abstract":"Motorized vehicle are all wheeled vehicles, along with the trailer used in all type of road, and are driven by technical equipment in the form of a motor or commonly called a machine. Motor Vehicle Tax is one of the potential sectors in increasing Original Regional Income in North Minahasa Regency. The purpose of this study is to analyze the constraints or problems of 2015-2018 Motor Vehicle Tax that have fluctuated. This research was conducted at the Regional Technical Implementation Unit of North Minahasa Regency. The data analysis method used is qualitative descriptive method. The results of the study found that vehicle tax in 2015 did not reach the target, with the realization of the revenue amounting to Rp 49.696.733.900 from the target set at Rp 57.601.380.834 while 2016 to 2018 reached the target. The natural obstacle at the time was that the Data Base from DISPENDA had not been integrated with the North Sulawesi Police Department. The conclusion is that the realization of the target in the last 4 years is not achieved, namely in 2105 and the rest has increased.","PeriodicalId":33827,"journal":{"name":"Indonesia Accounting Journal","volume":"49 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74332586","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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