Ipteks Pengendalian Intern Atas Penerimaan Negara Bukan Pajak (Pnbp) pada Kantor Pelayanan Surat Keterangan Catatan Kepolisian (Skck) Polda Sulut

The State Budget (APBN) is one thing that is very important for a country because it is a breath for the government in terms of advancing the country. No exception in Indonesia, which is an archipelago with so many regions. The state budget is set every year and carried out for the greatest prosperity of the people. One element of the state budget is the state revenue and grant budget, which is obtained from non-tax state revenues (PNBP). PNBP is a state financial scope that is managed and accounted for so that the Supreme Audit Agency (BPK) as a free and independent audit institution also conducts checks on components that affect state revenues and constitutes state revenues in accordance with the law. PNBP is collected or billed by Government Agencies with an Act or PP order or appointment from the Minister of Finance, based on the PNBP Plan made by the Government Agency Official. One source of Non-Tax State Revenues (PNBP) is obtained in the making of Police Note Certificates (SKCK) that are available throughout the Police of the Republic of Indonesia

Peranan Sistem Informasi Akuntansi Manajemen dalam Pegambilan Keputusan Investasi Asset Tetap pada PT. Etmieco Sarana Laut Bitung

PT. Etmieco Sarana Laut merupakan Perusahaan manufaktur, cabang industri yang mengaplikasi mesin, peralatan, tenaga kerja dan suatu medium proses yang mengubah bahan mentah menjadi bahan jadi untuk dijual. Hal ini menyebabkan kecenderungan Perusahaan membutuhkan sistem informasi akuntansi manajemen yang cukup tinggi, detail dan lebih kompleks. Tujuan penelitian ini untuk mengetahui pengaruh sistem informasi akuntansi manajemen terhadap pengambilan keputusan investasi asset tetap Perusahaan. Penelitian ini merupakan penelitian deskriptif untuk menerangkan apa sebab terjadinya masalah dan bagaimana memecahkannya. Metode pengumpulan data dengan wawancara dan dokumentasi yang bersifat data kuantitatif bersumber dari data primer dan data sekunder. Hasil penelitian yang dilakukan pada PT. Etmieco Sarana Laut menunjukan manajemen telah menerapkan informasi akuntansi manajemen differensial dalam proses pengambilan keputusan investasi asset tetap yaitu mengambil keputusan untuk membeli mesin Boiler Dryer yang didasarkan pada penghematan biaya. Manajemen PT. Etmieco Sarana Laut Bitung sebaiknya meningkatkan penggunaan informasi akuntansi untuk melakukan pemilihan program yang secara ekonomis terbaik bagi Perusahaan untuk masa yang akan datang

Ipteks Pencatatan Pendapatan Asli Daerah di Badan Pengelola Pajak dan Retribusi Daerah Kota Manado

Regional original income is regional income originating from the results of regional taxes, regional restitution, profits from regionally-owned enterprises, and other legitimate local revenues in exploring funding in the implementation of autonomy as a manifestation of the principle of decentralization. The purpose of this study is to analyze the comparison of the realization of local revenue in the Tax Management and Retribution Agency of the City of Manado during 2016-2017. The method used in this study is descriptive method. It\u27s good that the leadership of the Regional Tax and Retribution Management Board of the City of Manado pays more attention to regional revenue so that there is no significant increase or decrease every year

Effect of Understanding Financial Management, Regional Financial Accounting Systems, Effectiveness of Internal Control, and Commitment Towards Financial Performance of North Sulawesi Province

This study aims to determine, the effect of understanding financial management, regional financial accounting system, effectiveness of internal control and organizational commitment towards financial performance of region and city governments in the province of North Sulawesi. The type of this research is quantitative. The population are all Regional Work Unit (SKPD) government financial managers of North Sulawesi, the respondents are 125 respondents as financial managers namely PPK-SKPD, Head of Finance and Financial Staffs. The Data method is using questionnaires and the analysis is using multiple regression analysis. The result shows that the understanding of financial management and effectiveness of internal control have a significant effect to the financial performance, while the regional financial accounting system and organizational commitment are not significant

Ipteks Pengendalian Internal Terhadap Aset Tetap Pada PT Jasa Raharja (Persero) Cabang Sulawesi Utara

PT JASA RAHARJA (Persero) branch North Sulawesi is a branch office from PT JASA RAHARJA (Persero) and this company is one of state-owned enterprises which engaged in social insurance, especially for accident insurance and compensation insurance. In running every operational activity, every company surely must have fixed assets, be it in the form of buildings, office equipment, vehicles and so which can support employee performance. Fixed asset in a company must be secured in many ways of surveillance, control over costs incurred to get the said fixed asset, provide asset number so it will be easier to review the useful life of each asset, and whether said asset still can support employees performance or not. In this case, it is very important for us to pay attention to its internal control, because based on a research we did during our internship in PT JASA RAHARJA (Persero) branch North Sulawesi, each asset\u27s internal control from the company need to be more efficient in terms of the element of the environment control, activities of control, related information on fixed asset and monitoring that has been done before to do physical matching of fixed asset, and appropriate allocation based on its function and responsibilities. Then, the company must pay attention to expenditures of income and expenses on fixed asset, by following insurance for fixed assets, make an audit committee, and implement the disposal and elimination of fixed asset. Suggestions for company to improve employees performance, through increasing exploration of knowledge and functions of application in order for employee to use it effectively and for presentation statement and efficiency of information about company\u27s fixed assets more reliable and accurate