Panel Analysis of the Effect of Economic and Social Condition on Districts/Cities’ Fiscal Independency in North Sulawesi-Indonesia

This paper analyzes the impact of economic and social factors on fiscal independence of districts/cities government in Province of North Sulawesi, Indonesia. Scope of research includes all districts in2009-2012. To analyze secondary data, we utilize the Pooled EGLS (Cross-section random effects) method. This research not only use secondary data, but also primary data. The primary data are used to obtain deep picture about factors that lower fiscal dependence of districts/cities in North Sulawesi. Those data are collected by interview to parties related to generate own resource revenues (OSR) and by focus discussion group with academicians. This research finds that economic development and population in districts of North Sulawesi do not significantly affect on fiscal independence. Otherwise, only variable human development index has significantly positive effect on fiscal independence. These findings are supported by primary data which show that: (1) most activities of dominant economic factor of those districts, except Manado and Bitung, namely agriculture, are not tax or surcharge objects; (2) types of local government tax have small tax base for districts and varies between districts that have big cities and small cities; (3) low of human resource capacity and creativity to generate OSR effectively and efficiently; and (4) low of taxpayers compliance. Keywords: fiscal independence, economic development, human development index, population

Analisis Pengungkapan Informasi Aset Keuangan Berdasarkan PSAK 60 pada PT. Bank Central Asia Tbk

Laporan keuangan bank hampir seluruhnya berisi instrumen keuangan. Bank yang merupakan sektor dengan informasi asimetris yang tinggi, dibutuhkan pengungkapan yang memadai dalam laporan keuangannya. Salah satu standar yang berkaitan dengan pengungkapan instrumen keuangan adalah Pernyataan Standar Akuntansi Keuangan Nomor 60. Penelitan ini bertujuan untuk menganalisis kesesuaian pengungkapan informasi aset keuangan Bank BCA dengan PSAK No. 60. Metode analisis yang digunakan deskriptif kualitatif, untuk mengungkap Informasi Instrumen Keuangan pada Bank BCA untuk kemudian dibandingkan dengan PSAK 60. Hasil penelitian menunjukkan bahwa Bank BCA masih mengacu pada PSAK 60 revisi 2010 namun dari pembahasan dapat disimpulkan bahwa pengungkapan mengenai aset keuangan dan liabilitas keuangan, pengungkapan lain serta sifat dan cakupan resiko yang timbul dari instrumen keuangan telah sesuai dengan PSAK 60 revisi 2014. Hanya terdapat beberapa poin mengenai gagal bayar dan pelanggaran, akuntansi lindung nilai tidak diungkapkan keberadaannya secara memadai dalam catatan atas laporan keuangan Perusahaan. Sebaiknya manajemen Bank BCA meninjau kembali poin-poin yang belum diungkap dan konsisten menerapkan standar akuntansi keuangan dan perkembangan terbaru instrumen keuangan. Kata kunci : bank, aset keuangan, instrumen keuangan, pengungkapa

Evaluasi Penerapan Sistem Informasi Akuntansi Penjualan pada PT. Ciputra Internasional Manado

The property business activity is a prestigious and promising business for entrepreneurs. Business property is not a simple business, this large and complex business, many people are choosing to pursue this business, it means that the competition is getting tougher. It is therefore very important for a company including the property's company, to implement a relevant information system according to the needs of the company itself. Especially in the company's financial problems. Finance is a vital part of the company, hence financial management greatly affect the survival of the company. This study was conducted at one of Indonesia's leading subsidiaries in Manado, namely PT. Ciputra International Manado. The results of this study show that implementation of accounting information systems that run the company adequate, besides that there is a good Internal Control Structure (contained elements of good control environment, control activities and monitoring well)

Pengaruh Tabungan dan Deposito terhadap Rentabilitas Bank Pemerintah Periode 2008-2011

In Indonesia, banks are important in supporting economic development. It is given that the banking relation with bank institutions have a strategic function primarily as an institution that bridges the parties who have surplus funds to those who need funds. Funds raised from the public in the form of savings and deposits. Banking sector is one factor that the government's attention because the bank is one of the sources of capital that is needed by the community in running its operations. Bank as one of the government's workers are required to successfully develop its participation.This study uses secondary data published financial statements quartely satae owned banks during the period 2008-2011. This study uses a population of 4 state banks in Indonesia, BNI, BRI, BTN and Bank Mandiri.The analytical method used was multiple linear regression analysis, and hypothesis testing used for statistical testing of the F test dan t test. By using SPSS Software Version 20.0 for windows.The results showed that simultaneous saving and deposit significant effect on the rentability of state-owned banks the period 2008-2011. Partially shows that savings variables affect the rentability of state-owned banks. In partial deposit no significant effect on the rentability of state owned banks

Prosedur Perhitungan dan Pelaporan Pajak Penghasilan (PPh) Pasal 21 Atas Gaji Pegawai pada Pemerintah Kota Bitung

Selama ini pemerintah kota Bitung telah melakukan kewajiban sebagai pemotong PPh pasal 21, baik kewajiban pemotong masa maupun tahunan. Setiap bulan selama satu tahun, Pegawai Tetap Bulanan pemerintah kota Bitung mendapatkan penghasilan setiap bulan yang terdiri dari gaji pokok, tunjangan istri, tunjangan anak, tunjangan jabatan, asuransi tenaga kerja. Kebijakan dilakukan pemerintah kota Bitung, dalam menetapkan pemberian gaji pokok kepada pegawai adalah berdasarkan lama kerja pegawai, tingkat pendidikan dan tingkat jabatan yang diberikan. Berdasarkan hasil analisa dapat disimpulkan bahwa perhitungan dan pelaporan Pajak Penghasilan (PPh) Pasal 21 yang di lakukan oleh pemerintah kota Bitung dengan perhitungan Pajak Penghasilan (PPh) Pasal 21 yang sesuai dengan Peraturan Perpajakan. Untuk itu prosedur perhitungan dan pelaporan yang dilakukan oleh pemerintah kota Bitung sudah sesuai dengan peraturan yang ada. Total penghitungan PPh pasal 21 Tahunan pemerintah kota Bitung selama satu tahun yang telah dipotong sebesar Rp 3,048,281,694 dari penghasilan pegawai kota Bitung. Pelaporan Pajak Penghasilan (PPh) Pasal 21 untuk SSP di laporkan selambat-lambatnya tanggal 10 bulan takwim, sedangkan untuk SPT masa di laporkan selambat-lambatnya tanggal 20 bulan takwim

Analisis Profitabilitas dan Leverage terhadap Manajemen Laba pada Perusahaan Manufaktur di Bursa Efek Indonesia

This study aimed to analyze the profitability and leverage to earnings management. The population of this study is chemical and basic industry sectors manufacturing companies who were registered in Indonesian Stock Exchange from 2012 to 2015. 14 companies in chemical and basic industry sectors manufacturing companies category was used as sample, conducted by using purposive sampling method. Data were analyzed using multiple linear regression analysis with SPSS version 24. The results showed that profitability affects significantly, and leverage have no significant effects on earnings management

Penerapan Analisis Break Even Point Dan Margin Of Safety Sebagai Alat Bantu Manajerial Untuk Perencanaan Laba Pada De Nearby Hotel Manado

Analisis cost volume profit (CVP) yaitu alat dalam membantu para manajer agar bisa memahami hubungan antara biaya, volume dan laba. Digunakan untuk mempermudah para manajer dalam membuat keputusan bisnis. Penelitian ini dilakukan di De Nearby Hotel Manado, perusahaan ini bergerak dalam bidang jasa, yakni meliputi layanan penyediaan kamar, wifi area, dan juga pelayanan laundry. Penelitian ini bertujuan untuk mengetahui apakah Analisis Cost-Volume-Profit efektif dalam perencanaan dan perkembangan laba perusahaan. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif dengan pendekatan kualitatif. Berdasarkan penelitian yang telah dilakukan, penulis menyimpulkan bahwa De Nearby Hotel dalam perencanaan laba sebaiknya menggunakan perhitungan biaya tetap dan biaya variable untuk mengetahui berapa tingkat Break Even Point, Margin Of Safety, pendapatan yang terjadi dan laba yang terjadi

Can the Auditor’s Professional Skills Improve the Quality of the Result of Inspection? Empirical from the Local Government of North Sulawesi, Indonesia

The purpose of this study was to describe the influence of education background, professional skills , continuing education, to the quality of the result of inspection the internal auditor (Inspektorat) governmental of Sulawesi Utara. Independent variables in this study were education background, professional skills, and continuing education. Dependent variable of this study was the quality of the result of inspection. The data in this study was the primary data that has obtained from the spreading questioner directly to all of Aparat Pengawasan Intern Pemerintah (APIP) staff of the Inspectorate. Data analysis conducted with multiple regression models. The hypotheses tested are revealed as that education background, professional efficiency, and continuing education to the quality of the result of inspection as well as partially and simultaneously. The result of this study has shown that the education background, professional skills, and continuing education, were simultaneous affected significantly to the quality of the result of inspection at Inspectorate. In this study education background and professional efficiency that not affected significantly to the quality of the result of inspection at North Sulawesi Inspectorate. Furthermore the continuing education affected significantly to the quality of the result of inspection. Keywords: Education background, professional Skills, continuing education, and quality of the result of inspectio

Ipteks Anggaran Kas untuk Ibu – Ibu Pkk di Desa Kauditan I Kecamatan Kauditan Kabupaten Minahasa Utara

Performance-based budgeting is very important for firm management in case to estimte the ending financial statement. Also performance-based budgeting is very important to control the inflows and outflows of cash. Kauditan village is one of developed region in North Sulawesi but most of household in that area still have less understanding about budgeting especially cash budget. The applied science about cash budgeting is effective for those household in Kauditan village