Penerapan Sunk Cost Dan Differential Cost Terhadap Keputusan Penggantian Aktiva Tetap Pada CV. Excellent Auto Manado

Era modern saat ini telah banyak inovasi yang diciptakan Perusahaan dalam mengembangkan kegiatannya, salah satu diantaranya dengan menggunakan aktiva tetap seperti mesin yang canggih. Tapi dalam penggantian aktiva tetap, Perusahaan harus memperhatikan beberapa biaya seperti sunk cost dan differential cost. Sunk cost adalah biaya yang dalam situasi tertentu tidak dapat diperoleh kembali. Pengeluaran yang telah dilakukan pada masa lalu, semuanya tidak dapat diperoleh kembali. Differential cost adalah biaya masa depan yang dapat dipergunakan dalam pengambilan keputusan pada masing-masing alternatif Perusahaan. Tujuan penelitian ini untuk mengetahui bagaimana Perusahaan menerapkan sunk cost dan differential cost terhadap pengambilan keputusan penggantian aktiva tetap. Metode analisis yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif, dimana metode ini membahas suatu permasalahan secara terperinci dengan cara mengumpulkan data Perusahaan dan mengolah serta menyimpulkan hasil analisis. Hasil penelitian menunjukkan CV. Excellent Auto Manado dapat menerapkan konsep sunk cost dan differential cost dalam pengambilan keputusan. Dengan menerapankan kedua biaya tersebut, Perusahaan dapat meminimalisir biaya yang akan dikeluarkan dalam perbaikan aktiva tetap. Juga bermanfaat untuk menghindari pengeluaran biaya yang dapat merugikan Perusahaan. Sebaiknya manajemen Perusahaan mempertahankan mesin lama karena terdapat selisih yang cukup besar dalam penggantian aktiva tetap. Kata kunci: sunk cost, differential cost, penggantian aktiva teta

Penerapan Akuntansi Penerimaan Dana Transfer pada Pemerintah Provinsi Sulawesi Utara

Dana transfer atau dana perimbangan merupakan sumber pendapatan daerah yang berasal dari APBN untuk mendukung pelaksanaan kewenangan pemerintah daerah dalam mencapai tujuan pemberian otonomi daerah, terutama peningkatan pelayanan dan kesejahteraan masyarakat yang semakin baik. Penerimaan dana transfer merupakan bagian dari aktivitas penerimaan daerah dimana pelaksanaannya telah diatur oleh negara melalui Menteri Keuangan Republik Indonesia. Penelitian ini bertujuan untuk mengetahui Penerapan Akuntansi Penerimaan Dana Transfer pada Pemerintah Provinsi Sulawesi Utara. Metode yang digunakan adalah deskriptif kualitatif. Penelitian diperoleh bahwa penerimaan dana transfer pada Pemerintah Provinsi Sulawesi Utara meliputi Dana Bagi Hasil Pajak (DBH PBB), Dana Bagi Hasil Bukan Pajak (DBH SDA), Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK), dan Dana Penyesuaian. Penerapan akuntansi penerimaan dana transfer pada Pemerintah Provinsi Sulawesi Utara telah sesuai dengan peraturan Perundang-undangan. Dana transfer dari pemerintah pusat diharapkan digunakan sebaik-baiknya, efektif dan efisien oleh pemerintah daerah untuk meningkatkan pelayanan pada masyarakat. Kata kunci: penerapan akuntansi, penerimaan, dana transfe

Ipteks Balance Scorecard di Dinas Komunikasi Informatika Persandian dan Statistik Provinsi Sulawesi Utara

Performance is the achievement or level of success of a person or group of people who have exceeded the standard set. The higher the achievement of the work the better it will be and vice versa. To find out the achievement, it is necessary to measure performance. In the scope of the public sector where performance measurement is very important because performance measurement can help to determine the level of achievement of the success of activities or work program from an agency both within the scope of the region to the center. For the reason, in knowing the level of performance it is necessary to measure performance. Performance measurement in this study uses a balanced scorecard concept, where the performance measurement is assessed based on four perspectives. Where from these four perspectives will be seen the performance achieved by the Office of Communication, Information, Coding and Statistics of North Sulawesi Province. Through the four perspectives of the balance scorecard it will be known in any scope the performance of the Regional Office of Communication, Information, Coding and Statistics of North Sulawesi Province still needs to be emproved

Analisis Pengelolaan Barang Milik Daerah Di Pemerintah Kota Kotamobagu

. The management of the asset of a local government should be implemented properly so that it can give a description of the prosperity of the local government. The objective of this study is to analyse the management of the asset of the local government of Kotamobagu. The research method used for this study is a qualitative case study which focuses on the government of Kotamobagu city as its object of research. The data were collected in three ways, namely in-depth interviews, observation and study documentation. The key Informants for this study were determined by using purposive sampling to get the accurate and relevant information. The criteria for informant selection are that the informants should be the head and the asset manager of the regional work units (SKPD). The in-depth interviews used semi-structured questions and took about 45 to 60 minutes. The triangulation method was used in testing the validity or the credibility of the data and the sources. The data transcript of the interviews was analyzed by giving a theme/coding to the transcript and by making conceptualized and scientific statements. The results are summarized in narrative text interpretation. The results shows that some obstacles in the management of the asset of the regions in the Government of the Kotamobagu City. There are 4 inhibiting factors, namely: (1) securing and maintenance asset, (2) valuation asset, (3) elimination asset, (4) compliance

Pengaruh Kinerja Keuangan Pemerintah Daerah Terhadap Belanja Modal Untuk Pelayanan Publik (Studi Pada Kabupaten Dan Kota Di Provinsi Sulawesi Utara)

The main objective of regional autonomy is to improve public services and promote the local economy in Indonesia. Capital expenditures for public services is used to finance expenditure in investing activities (add assets) aimed at improving public infrastructure that results can be used directly by the public. Developed regions tend to maintain the structure of expenditure into maintenance expenditure. The shift in spending patterns in the local government often triggered concerns about the extent to which the amount of local revenue affects the pattern of local government spending, especially capital expenditure for public services. This study purposes to analyze growth of revenue (PAD), the ​​fiscal decentralization, financial effectiveness and efficiency of the Local Government Financial Management to the capital expenditure for public services. The method used is quantitative method with a sampling technique using judgment sampling which took samples with consideration of the availability of data in the Local Government Financial Statements Reports in the Province of North Sulawesi by 10 districts/cities of Local Government in North Sulawesi since 2010 to 2015. The analytical method used is a multiple regression using SPSS 20 application assistance. The results show that PAD growth is effect as positive and significant capital expenditures for public services, fiscal decentralization is negative effect and not significant toward capital expenditures for public services, effectiveness and efficiency of local financial is effect as positive but not significant toward capital expenditures for public services.

Analisis Belanja Modal Pemerintah Daerah Kabupaten Kepulauan Talaud

. This research is aimed to understand the obstacles of disbursing capital expenditures in Talaud local government and strategies to overcome such problems. This is an exploratory qualitative research. The sampling method is purposive sampling. Data were collected by in-depth interviews and documentation studies. This study concludes that there are several obstacles in the capital expenditures obstacles within: (a) the stage of budget planning, (b) capital expenditure disbursement and (c) in the responsibility stage. The main factors causing those obstacles are the low quality of the human resources, lack of knowledges in performing their tasks and functions as the officers and providers to supplies, budget limitation, and lack of commitment of the district head, insufficient of continuous and periodic supervision. There are 4 types of strategy implemented to overcome the obstacles in relation to SWOT: (1) SO (strengths-opportunities) strategies are used to overcome the low quality of the human resources and commitment of the district head, (2) WO (weaknesses-opportunities) strategies are employed to overcome budget limitation, (3) ST (strength-threats) strategies are conducted to resolve continuous and periodic supervision and evaluation for improvement, (4) WT (weakness-threats) strategies are implemented to solve insufficient knowledge knowledges in performing their tasks and functions as the officers and providers to supplies

Evaluasi Pelaksanaan Belanja Modal pada Dinas Perindustrian dan Perdagangan Daerah Provinsi Sulawesi Utara

Capital expenditure is a government activity that is to add fixed assets with a useful life of more than one fiscal year. Presidential Regulation Number 16 Year 2018 serves as a guideline for each agency as implementing capital expenditure activities. This study aims to evaluate whether the implementation of capital expenditure at the North Sulawesi Provincial Industry and Trade Office is in accordance with regulations. The method used in this research is descriptive analysis method. The results showed that the implementation of capital expenditure at the North Sulawesi Provincial Industry and Trade Office was in accordance with Presidential Regulation No. 16 of 2018 as a standard for implementing capital expenditure and was well planned

Analisis penerapan standar akuntansi pemerintahan untuk belanja pada Dinas Kesehatan Kota Manado

Government Accounting Standards is an accounting standard established to increase transparency in the management of state finances so that the use of state finance becomes more targeted and avoids various kinds of government financial misuse. The benefits of applying accrual-based Government Accounting Standards certainly make it easier for the government to evaluate financial reports on government performance, especially on human resources. The purpose of this study was to determine for expenditure at the Manado City Health Office in accordance with the application of accrual-bassed Government Accounting Standards. The results of the study on the Manado City in Public Health Agency have carried out the implementation of Government Accounting Standards for expenditure (cost realization), and accrual-based regulations have been implemented in accordance with the regulation of the Minister of Home Affairs Number 64 of 2013