Verrel Marcel Poluan, Lintje Kalangi, Steven J. Tangkuman
This study aims to determine how the calculation and reporting of tax article 21 on employees of PT Celebes Indonesia based on Law No. 7 Year 2021. This study uses descriptive qualitative research with data collection sourced from documents of the company and result of interviews with respondents. The results of this study indicate PT Celebes Indonesia calculates Income Tax 21 using the latest rates based on Law No. 7 of 2021 with self-assessment system, namely the company is responsible for tax collector Income Tax 21. However, it was found that there was still an error calculation of the determination of PKP, where employees in that month should not be taxed but are subject to tax.
{"title":"Analisis perhitungan dan pelaporan Pajak Penghasilan Pasal 21 di PT. Celebes Indonesia (Manado Quality Hotel)","authors":"Verrel Marcel Poluan, Lintje Kalangi, Steven J. Tangkuman","doi":"10.58784/rapi.94","DOIUrl":"https://doi.org/10.58784/rapi.94","url":null,"abstract":"This study aims to determine how the calculation and reporting of tax article 21 on employees of PT Celebes Indonesia based on Law No. 7 Year 2021. This study uses descriptive qualitative research with data collection sourced from documents of the company and result of interviews with respondents. The results of this study indicate PT Celebes Indonesia calculates Income Tax 21 using the latest rates based on Law No. 7 of 2021 with self-assessment system, namely the company is responsible for tax collector Income Tax 21. However, it was found that there was still an error calculation of the determination of PKP, where employees in that month should not be taxed but are subject to tax.","PeriodicalId":498726,"journal":{"name":"Riset Akuntansi dan Portofolio Investasi","volume":"101 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139596695","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 village fund can create development and empower villages toward a fair, prosperous, and prosperous society. This study aims to evaluate the processes of Budgeting, Allocation, Distribution, Administration, Accountability, and Reporting of Village Funds in the villages of Pineleng Satu Timur and Pineleng Dua Indah to determine whether they are adequate or not by examining their compliance with prevailing regulations and the theory of the Government's Internal Control System. The method used in this research is a qualitative descriptive method. The results show that the processes of Budgeting, Allocation, Distribution, Accountability, and Reporting of Village Funds in Pineleng Satu Timur and Pineleng Dua Indah villages are in accordance with the prevailing regulation, namely PMK Number 201/PMK.07/2022 concerning the Internal Control System. However, the administration process of the village funds in these villages cannot yet be considered compliant with the prevailing regulations. The budgeting to reporting processes of the village funds in both villages can be deemed adequate, considering the presence of elements of the Internal Control System in each stage from budgeting to reporting of the village funds.
乡村基金可以创造发展，增强乡村的能力，使其迈向公平、繁荣和富裕的社会。本研究旨在评估 Pineleng Satu Timur 村和 Pineleng Dua Indah 村的村基金预算、分配、分发、管理、问责和报告流程，通过检查其是否符合现行法规和政府内部控制系统理论，确定其是否适当。本研究采用的方法是定性描述法。研究结果表明，Pineleng Satu Timur 村和 Pineleng Dua Indah 村的村资金预算、分配、分发、问责和报告过程符合现行法规，即关于内部控制制度的 PMK 第 201/PMK.07/2022 号法规。然而，这些村庄的村级基金管理程序尚不能被视为符合现行规定。考虑到从村资金的预算编制到报告的每个阶段都有内部控制制度的内容，可以认为这两个村的村资金从预算编制到报告的过程是适当的。
{"title":"Evaluasi penganggaran, pengalokasian, penyaluran, penatausahaan, pertanggungjawaban dan pelaporan dana desa pada Desa Pineleng Satu Timur dan Pineleng Dua Indah","authors":"Aurora Christi Zeke, D. Afandi, Sherly Pinatik","doi":"10.58784/rapi.92","DOIUrl":"https://doi.org/10.58784/rapi.92","url":null,"abstract":"The village fund can create development and empower villages toward a fair, prosperous, and prosperous society. This study aims to evaluate the processes of Budgeting, Allocation, Distribution, Administration, Accountability, and Reporting of Village Funds in the villages of Pineleng Satu Timur and Pineleng Dua Indah to determine whether they are adequate or not by examining their compliance with prevailing regulations and the theory of the Government's Internal Control System. The method used in this research is a qualitative descriptive method. The results show that the processes of Budgeting, Allocation, Distribution, Accountability, and Reporting of Village Funds in Pineleng Satu Timur and Pineleng Dua Indah villages are in accordance with the prevailing regulation, namely PMK Number 201/PMK.07/2022 concerning the Internal Control System. However, the administration process of the village funds in these villages cannot yet be considered compliant with the prevailing regulations. The budgeting to reporting processes of the village funds in both villages can be deemed adequate, considering the presence of elements of the Internal Control System in each stage from budgeting to reporting of the village funds.","PeriodicalId":498726,"journal":{"name":"Riset Akuntansi dan Portofolio Investasi","volume":"51 24","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139599761","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}
Tribrata Putra Rianto, Hendrik Manossoh, C. Korompis
Revenue is an indicator for profit formation, therefore revenue is measured fairly in accordance with the revenue recognition principle to be applied to measure the actual income received by the company. If an income is recognized that is not the same as it should be, then this means that the income could be wrong (too big or too small). This can result in the information presented in the income statement being inaccurate. This research aims to determine revenue recognition at PT. PLN (Persero) ULP South Manado. Income from the sale of electrical energy through postpaid meters is one source of income for PT. PLN (Persero) ULP South Manado. The method used in this research is a qualitative descriptive method which aims to describe the data that has been collected as it is obtained from the results of interviews and data collected from the company. The research results show that revenue recognition at PT. PLN (Persero) ULP South Manado is in consistent with PSAK 72.
收入是利润形成的一个指标，因此要根据收入确认原则对收入进行公平衡量，以衡量 公司实际收到的收入。如果确认的收入与应确认的收入不符，则意味着收入可能有误（过大或过小）。这可能导致利润表中的信息不准确。本研究旨在确定 PT.PLN (Persero) ULP South Manado 的收入确认。通过后付费电表销售电能的收入是 PT.PLN（Persero）ULP南万鸦老的收入来源之一。本研究采用的方法是定性描述法，旨在描述从访谈结果和从公司收集的数据中获得的数据。研究结果表明，PT.PLN（Persero）ULP南万鸦老的收入确认符合PSAK 72。
{"title":"Evaluasi pengakuan pendapatan berdasarkan PSAK No. 72 pada meter pascabayar di PT. PLN (Persero) ULP Manado Selatan","authors":"Tribrata Putra Rianto, Hendrik Manossoh, C. Korompis","doi":"10.58784/rapi.90","DOIUrl":"https://doi.org/10.58784/rapi.90","url":null,"abstract":"Revenue is an indicator for profit formation, therefore revenue is measured fairly in accordance with the revenue recognition principle to be applied to measure the actual income received by the company. If an income is recognized that is not the same as it should be, then this means that the income could be wrong (too big or too small). This can result in the information presented in the income statement being inaccurate. This research aims to determine revenue recognition at PT. PLN (Persero) ULP South Manado. Income from the sale of electrical energy through postpaid meters is one source of income for PT. PLN (Persero) ULP South Manado. The method used in this research is a qualitative descriptive method which aims to describe the data that has been collected as it is obtained from the results of interviews and data collected from the company. The research results show that revenue recognition at PT. PLN (Persero) ULP South Manado is in consistent with PSAK 72.","PeriodicalId":498726,"journal":{"name":"Riset Akuntansi dan Portofolio Investasi","volume":"112 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139605850","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}
Imanuel Jefferson Jordan Wokas, H. Wokas, I. G. Suwetja
The purpose of this study is to determine the effect of debt default and financial distress on audit report lag in manufacturing companies listed in the Indonesia Stock Exchange in period of 2017 to 2021. Debt default is measured using the debt to assets ratio, financial distress is measured by the Altman Z Score that was modified in 1995, and the audit report lag is the difference between the date of the audit report and the company's financial report. The type of this study is quantitative using a sampling technique, namely purposive sampling which gives 35 of manufacturing firms. The results of multiple linear regression show that debt default and financial distress have no effect on audit report lag.
本研究旨在确定2017年至2021年期间在印度尼西亚证券交易所上市的制造业公司的债务违约和财务困境对审计报告滞后性的影响。债务违约用债务资产比来衡量，财务困境用 1995 年修订的 Altman Z Score 来衡量，审计报告滞后是指审计报告日期与公司财务报告日期之间的差异。本研究采用定量抽样技术，即目的性抽样，共抽取了 35 家制造企业。多元线性回归结果表明，债务违约和财务困境对审计报告滞后没有影响。
{"title":"Pengaruh debt default dan financial distress terhadap audit report lag pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017–2021","authors":"Imanuel Jefferson Jordan Wokas, H. Wokas, I. G. Suwetja","doi":"10.58784/rapi.86","DOIUrl":"https://doi.org/10.58784/rapi.86","url":null,"abstract":"The purpose of this study is to determine the effect of debt default and financial distress on audit report lag in manufacturing companies listed in the Indonesia Stock Exchange in period of 2017 to 2021. Debt default is measured using the debt to assets ratio, financial distress is measured by the Altman Z Score that was modified in 1995, and the audit report lag is the difference between the date of the audit report and the company's financial report. The type of this study is quantitative using a sampling technique, namely purposive sampling which gives 35 of manufacturing firms. The results of multiple linear regression show that debt default and financial distress have no effect on audit report lag.","PeriodicalId":498726,"journal":{"name":"Riset Akuntansi dan Portofolio Investasi","volume":"125 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139605157","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 company's strong financial performance is an attractive feature for investors. This research analyzes the financial performance of the company using ratio analysis and common size analysis. The financial ratios are used to evaluate the company's financial performance, while the common size approach is used to identify the reasons for changes in the profit and loss statement and financial position statement. The language used is clear, objective, and value-neutral, with a formal register and precise word choice. The text adheres to conventional structure and formatting features, with consistent citation and footnote style. The structure is logical and well-organized, with causal connections between statements. The text is free from grammatical errors, spelling mistakes, and punctuation errors. No changes in content have been made. Descriptive qualitative research that uses both quantitative and qualitative data. The research findings indicate good financial performance in terms of liquidity ratios and Gross Profit Margin (GPM), but not for Net Profit Margin (NPM). The solvency ratio is very good. The analysis utilizing the common size approach indicates an increase in the percentage of cash and cash equivalents, inventory, operational expenses, additional capital, and current debt, as well as a decrease in receivables and net profit from 2020-2022.
{"title":"Analisis kinerja keuangan pada PT. XT","authors":"Samuel Tumiwa, Lidia M. Mawikere","doi":"10.58784/rapi.79","DOIUrl":"https://doi.org/10.58784/rapi.79","url":null,"abstract":"The company's strong financial performance is an attractive feature for investors. This research analyzes the financial performance of the company using ratio analysis and common size analysis. The financial ratios are used to evaluate the company's financial performance, while the common size approach is used to identify the reasons for changes in the profit and loss statement and financial position statement. The language used is clear, objective, and value-neutral, with a formal register and precise word choice. The text adheres to conventional structure and formatting features, with consistent citation and footnote style. The structure is logical and well-organized, with causal connections between statements. The text is free from grammatical errors, spelling mistakes, and punctuation errors. No changes in content have been made. Descriptive qualitative research that uses both quantitative and qualitative data. The research findings indicate good financial performance in terms of liquidity ratios and Gross Profit Margin (GPM), but not for Net Profit Margin (NPM). The solvency ratio is very good. The analysis utilizing the common size approach indicates an increase in the percentage of cash and cash equivalents, inventory, operational expenses, additional capital, and current debt, as well as a decrease in receivables and net profit from 2020-2022.","PeriodicalId":498726,"journal":{"name":"Riset Akuntansi dan Portofolio Investasi","volume":" 1274","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139617014","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}
Grasela Feini Imbing, Jantje J. Tinangon, N. Budiarso
Village Financial Management encompasses planning, implementation, administration, reporting, and village financial accountability, as outlined in Permendagri Number 20 of 2018. Villages are granted adequate authority and financial resources to manage their potential for improving the economy and welfare of residents, as well as for village development activities. The village government plans to implement the project using funds from the Village Budget (APBDes). The objective of this study is to determine whether financial management in Pineleng Satu Timur Village and Lotta Village, Pineleng District, Minahasa Regency complies with Permendagri No. 20 of 2018 and to investigate the Performance Allocation in the two villages. The study employs a descriptive qualitative method to collect relevant data. The financial management research conducted in Pineleng Satu Timur Village and Lotta Village indicates compliance with Permendagri Number 20 of 2018 for the planning, implementation, reporting, and accountability stages. However, non-compliance with Permendagri Number 20 of 2018 was found in the administration stage.
根据 2018 年第 20 号 Permendagri，村庄财务管理包括规划、实施、管理、报告和村庄财务问责制。村庄被赋予充分的权力和财政资源，以管理其改善经济和居民福利以及村庄发展活动的潜力。村政府计划利用村预算（APBDes）中的资金实施该项目。本研究的目的是确定 Minahasa Regency Pineleng 区 Pineleng Satu Timur 村和 Lotta 村的财务管理是否符合 2018 年 Permendagri 第 20 号规定，并调查这两个村庄的绩效分配情况。本研究采用描述性定性方法收集相关数据。在 Pineleng Satu Timur 村和洛塔村进行的财务管理研究表明，计划、实施、报告和问责阶段均符合 2018 年第 20 号 Permendagri 规定。然而，在行政管理阶段发现了不符合 2018 年第 20 号 Permendagri 规定的情况。
{"title":"Analisis perbandingan pengelolaan keuangan di Desa Pineleng Satu Timur dan Desa Lotta berdasarkan Permendagri Nomor 20 Tahun 2018","authors":"Grasela Feini Imbing, Jantje J. Tinangon, N. Budiarso","doi":"10.58784/rapi.73","DOIUrl":"https://doi.org/10.58784/rapi.73","url":null,"abstract":"Village Financial Management encompasses planning, implementation, administration, reporting, and village financial accountability, as outlined in Permendagri Number 20 of 2018. Villages are granted adequate authority and financial resources to manage their potential for improving the economy and welfare of residents, as well as for village development activities. The village government plans to implement the project using funds from the Village Budget (APBDes). The objective of this study is to determine whether financial management in Pineleng Satu Timur Village and Lotta Village, Pineleng District, Minahasa Regency complies with Permendagri No. 20 of 2018 and to investigate the Performance Allocation in the two villages. The study employs a descriptive qualitative method to collect relevant data. The financial management research conducted in Pineleng Satu Timur Village and Lotta Village indicates compliance with Permendagri Number 20 of 2018 for the planning, implementation, reporting, and accountability stages. However, non-compliance with Permendagri Number 20 of 2018 was found in the administration stage.","PeriodicalId":498726,"journal":{"name":"Riset Akuntansi dan Portofolio Investasi","volume":"30 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139385334","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}
Millennia People's Credit Bank is facing problems that have a significant impact on the health of the bank, namely issues such as substandard credit, which often occur. This risk could cause Millenia Rural Bank to experience losses. To mitigate this risk, the bank must conduct a thorough credit analysis to support internal controls in making decisions to accept or reject prospective customers' credit applications. The type of research used in this study is descriptive qualitative. In the accounting information system, procedures for granting BPR Millenia credit, from submitting a credit application to disbursing credit funds, have been carried out properly and in accordance with applicable procedures. The accounting information system at PT. Millenia Rural Bank plays a very important role in carrying out credit providing activities. With an accurate accounting information system, employees at PT. Millennia People's Credit Bank can easily obtain the data and documents needed before the credit granting process.
{"title":"Penerapan sistem informasi akuntansi dalam mendukung pengendalian internal pemberian kredit pada Bank Perkreditan Rakyat Millenia Bank Kota Manado","authors":"Amparwati Ginting, S. Alexander, Peter Kapojos","doi":"10.58784/rapi.72","DOIUrl":"https://doi.org/10.58784/rapi.72","url":null,"abstract":"Millennia People's Credit Bank is facing problems that have a significant impact on the health of the bank, namely issues such as substandard credit, which often occur. This risk could cause Millenia Rural Bank to experience losses. To mitigate this risk, the bank must conduct a thorough credit analysis to support internal controls in making decisions to accept or reject prospective customers' credit applications. The type of research used in this study is descriptive qualitative. In the accounting information system, procedures for granting BPR Millenia credit, from submitting a credit application to disbursing credit funds, have been carried out properly and in accordance with applicable procedures. The accounting information system at PT. Millenia Rural Bank plays a very important role in carrying out credit providing activities. With an accurate accounting information system, employees at PT. Millennia People's Credit Bank can easily obtain the data and documents needed before the credit granting process.","PeriodicalId":498726,"journal":{"name":"Riset Akuntansi dan Portofolio Investasi","volume":"41 19","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139389163","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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