Penerapan PSAK No. 45 Revisi Tahun 2015 pada Yayasan Madrasah Ibtidaiyah Baitul Makmur Kota Kotamobagu

Along with the times, now a non-profit organization has been growing rapidly, for example a foundation engaged in educational, religious, health and others. Kotamobagu State Islamic Elementary School is an example of a foundation that is engaged in the field of education are categorized into non-profit organizations because it has the resources coming from student fees and parental contributions. As with any profit organizations, non-profit organizations also require knowledge of accounting to record expenses and revenues. In order to provide some form of responsibility and accountability to the community, the foundation is also required to prepare financial statements in accordance with the rules or standards that already exist. The purpose of this study was to determine the Financial Statements of Government Elementary School Baitul Makmur when applying PSAK No. 45. The method used is descriptive qualitative. Result shows that Government Elementary School have made a financial statement is still as simple as cash receipt book, cash expenditure book, the book recapitulation and did not make statements as set forth in PSAK No. 45

Analisis Kontribusi Pajak Restoran Terhadap Pendapatan Asli Daerah (Pad) Kabupaten Minahasa Selatan Tahun 2012-2014

Pajak Restoran adalah salah satu pajak yang memberikan kontribusi untuk meningkatkan Pendapatan Asli Daerah, dan juga sebagai pendapatan daerah yang secara bebas dapat digunakan untuk menyelenggarakan pemerintahan dan pembangunan daerah. Tujuan dari penelitian ini adalah untuk mengetahui kontribusi pajak restoran terhadap PAD, efektivitas realisasi penerimaan pajak restoran terhadap APBD, serta efisiensi rata-rata kontribusi pelanggan terhadap pendapatan pajak restoran Kabupaten Minahasa Selatan. Dalam penelitian ini menggunakan metode analisis deskriptif. Hasil penelitian yang dilakukan mengemukakan bahwa tingkat efektivitas pemungutan pajak restoran tahun 2012-2014 sangatlah efektif, dengan rata-rata tingkat efektifitasnya adalah sebesar 157,58%. Presentase kontribusi terbesar berada di tahun 2013 sebesar 1,79% dan terendah tahun 2012 sebesar 1,62% dengan rata-rata kontribusi 1,71%. Kontribusi pelanggan tertinggi pada tahun 2014 yaitu Rp.551,503,- dan terendah Rp.210,997,- pada tahun 2012. Pemerintah Daerah di Kabupaten Minahasa Selatan sebaiknya memaksimalkan perolehan penerimaan pajak restoran karena pajak ini merupakan salah satu sumber penerimaan yang potensial di Minahasa Selatan

Investigasi Pengetahuan dan Pemahaman Anggota Dewan Perwakilan Rakyat Daerah (DPRD) Tentang Penganggaran Berbasis Kinerja di Kota Bitung

. The existence of budgetary reform in local financial management from traditional budget to performance budget requires DPRD members as executive partners to know and understand performance-based budgeting. This study is intended to investigate and obtain evidence empirically concerning knowledge and understandings of DPRD members on Performance-Based Budgeting and factors influencing them. It also includes the implementation of Performance-Based Budgeting in Bitung city. The study is a qualitative exploratory research. Respondents were chosen by purposive sampling. Data were collected by interviews, observation and documentation. Triangulation was conducted to validate data. This study concludes: (1). As many as 58% DPRD members did not understand the concept of Performance-based budgeting; (2). Educational background and length of tenure do not affect the level of knowledge and understandings of the DPRD members; (3) they often to attend trainings and technical meetings but the results have not been fullest; (4). Legislative and Executive communicate to support implementation; (5). Obstacles found are regulation, group or personal interests, leader commitment, or implementation execution, limited budget and insufficient of elements and indicators

Pengaruh Akuntabilitas, Transparansi Dan Fungsi Pemeriksaan Intern Terhadap Kinerja Pemerintah Daerah (Studi Empiris Di Kabupaten Sorong)

. In order to achieve a good performance of local governments, it requires accountability, transparency and internal audit functions. If those factors are implemented well, the performance of the local government will be excellent and satisfied. To achieve them, the existences of mechanisms for accountability and good performance management are required. Implementation of the existing rule and legislation relating to the application of the concepts of accountability and transparency in financial management is expected to create a good local government management and beneficial to people. Implementation of accountability and transparency in the financial management area is expected to improve the performance of local government. On the other hand, internal control must be conducted by government auditors in order to increase local government performance. This study aims to examine the influence of accountability, transparency and internal audit functions to regional government performance in Sorong. This is a quantitative research and data were collected by using questionnaires. Samples were taken from 100 respondents. They were from 10 SKPD in Sorong regency government. The data was analyzed by Multiple Linear Regression. Validity and reliability were examined by validity test, reliability test, classic assumption test, and hypothesis testing. The data were processed by using Statical Software Product and Services Solution (SPSS) 20.0 version. The results show that accountability does not influence the performance of local government in Sorong. However, transparency influences the local government performance and internal audit influences the performance of local government

The Effect of Job Rotation and Training on Employee Performance in PT. Pegadaian (Persero) Manado

Nowdays, every organization definitely strive to improving its employee performance. Organization needs to make their employees work in the maximum of their capabilities. The objective of this research is to analyze the effect of job rotation and training on employee performance. The data was analyze quantitatively with multiple regression analysis method. This research is causal type of research which uses primary data obtained through questionnaires. The respondents of this research are the permanent employees in PT. Pegadaian (Persero) Manado with sample size as many as 100 respondents. The result of this study shows that Job Rotation has no significant influence on employee performance and Training has positive significant influence on employee performance. PT. Pegadaian (Persero) Manado should be more concerned to manage job rotation program, to prevent the dissatifaction of employee. And should keep up the training program in order to maintain employee performance to the better level

Analisis Pelaksanaan Dan Penatausahaan Dana Desa Pada Desa-desa Dalam Wilayah Kecamatan Kotamobagu Timur, Kota Kotamobagu

Local autonomy authorizes local government to manage and operate their governance including villages as the smallest unit in supporting local development. UU number 16 year 2014 regulates villages and authorizes their local government to manage their own finance. Village fund management must be conducted in accordance with accountability, participatory and transparency as a responsibility fulfillment to public. This study is an exploratory qualitative research. Content analysis was used to analyzed data which consists of data reduction, data display and conclusion. Respondent villages are Moyag Village and Kobo Kecil Village in District of East Kotamobagu, Kotamobagu City. Results indicate that the implementation of village fund has been compiled in accordance to the regulation. However, there is a problem in the capability of human resources. Continuous trainings are needed to improve the capabilities of PTPKD and TPK Staff. On the other hand, computer application of SIMDA has been employed to administer the village fund, despite it has not been used optimally. Supervision for management staff is needed to improve the administration

Analisis Penggunaan Aplikasi SIMDA dalam Implementasi Peraturan Pemerintah Nomor 71 Tahun 2010 di Kabupaten Maluku Tenggara

. Implementing government regulation number 71 Year 2010 has brought a new challenge into local government accounting including Southeast Maluku District. This research aims to analyse SIMDA application based on Geverment Regulation number 71 Year 2010 in Southeast Maluku. The purposes of accrual basis accounting Entities/Reports are to measure the actual performances and the service efficiency provided by local government. This is a qualitative exploratory research. It is an inductive approach, in which actual evidences or findings shape the conclusion. Data were collected by observation, indepth interviews and documentation. Data were validated by triangulation of sources and methods. This study concludes: (1) SIMDA application is supported by roles of LKPD, Internal control system, Communication and Commitment (2) Human Resources are evidenced to createobstacles in its implementation of Government Regulation number 71 Year 2010

Pengaruh Tingkat Pendidikan, Masa Kerja, Pelatihan Dan Jabatan Terhadap Kualitas Laporan Keuangan Pemerintah Kabupaten Minahasa Selatan

This study is aimed to examine the effect of educational level, working period, training and government officers of the quality of government financial reports South Minahasa regency simultaneously and partially. The population was taken employees who work as treasurers and chiefs financial sub-section of the local work units and in accounting and treasury areas in the Office of Financial Management, Revenue and Asset South Minahasa regency. The research sample was 100 respondents and only 95 respondents who participated by answering questionnaires. The variables in this study are independent variable consist of level of education (X1), working period (X2), training (X3) and government officers (X4) on the other hand, dependent variable is the quality of local financial statement (Y). Data were analyzed using multiple linear regression analysis (multiple regression). The results showed that the level of education, working period, training and official simultaneously have a significant impact on the quality of local financial statement. The value of the coefficient of determination shows that the level of education, working period, training and government officers together contribute to the quality of local financial statements in the amount of 40.1%, while the remaining of 59.9% is influenced by other factors beyond the research model. Partial test results showed that only training and government officers have an impact on the quality of local financial statement. The level of education and working period do not have any influence on the quality of government financial reports South Minahasa regency