Analisis Piutang pada PT. SUCOFINDO (Persero) Cabang Manado

In the midst of intense business competition, business entity demand to be able to dominate the market, so companies need to do credit sales strategies in order to increase the number of sales. Too much investment in receivable can cause the lower turnover of working capital so company has less ability to increase the sales volume. Consequently, companies have little chance to generate profit or earnings. The objective which expected to be achieved from this research is to analyze the bad debts made by PT. SUCOFINDO (Persero) Manado Branch. The method of analysis that used in this study is descriptive analysis to investigate the issues that explained, described, compared the data or situation, drew and clarified result of the research. PT. SUCOFINDO (Persero) Manado Branch has already used the good management of receivable. The pass due ≤ 90 days and 91-360 days receivable are classified as collectible accounts receivable. The above 1 (one) year age of receivable categorized as bad debt which estimate uncollectible as 55.4%

Evaluasi Penerapan PSAK 24 Revisi 2010 Mengenai Imbalan Kerja Khususnya Imbalan Setelah Bekerja pada Bank Sulut

Tahun 2008 Indonesia melakukan penyelarasan dengan International Financial Reporting Standar (IFRS), kemudian dilakukan konvergensi ke Pernyataan Standar Akuntansi Keuangan (PSAK). Adopsi tersebut dilakukan Indonesia secara bertahap dan sesuai dengan road map Ikatan Akuntan Indonesia (IAI). Adanya peraturan yang berpengaruh terhadap perbankan, Dewan Standar Akuntansi Keuangan (DSAK) telah menerbitkan PSAK 24 mengenai imbalan kerja yang berlaku efektif tanggal 1 Januari 2012. Bank Sulut tentunya harus melakukan penyesuaian terkait konvergensi IFRS ke PSAK. Tujuan penelitian ini adalah untuk melakukan evaluasi kesesuaian perlakuan akuntansi mengenai imbalan paska kerja berdasarkan PSAK 24 Revisi 2010 pada Bank Sulut. Metode analisis data yang digunakan adalah metode deskriptif, dimulai dengan mengumpulkan dan menyaring data-data yang masuk secara menyeluruh kemudian diuraikan sehingga diperoleh gambaran yang jelas. Hasil penelitian menunjukkan secara umum bank telah menerapkan pengakuan dan pengukuran imbalan paska kerja sesuai PSAK 24 Revisi 2010. Namun dalam perhitungan aktuaria yang dilakukan aktuaris pada Bank Sulut belum sepenuhnya sesuai, karena PSAK 24 Revisi 2010 metode PUC mensyaratkan entitas untuk membuat berbagai asumsi aktuarial yang belum digunakan yaitu tingkat imbal hasil aset program, perputaran pekerja, dan kecenderungan tingkat biaya kesehatan. Sebaiknya pimpinan Bank Sulut menerapkan PSAK 24 secara menyeluruh, terutama perhitungan aktuarialnya. Kata kunci: standar akuntansi, imbalan paska kerja, asumsi aktuaria

Evaluation of the Internal Control Application for the Process of Acceptance and Return of Collateral at PT. Pegadaian (Persero) Upc Ratahan

PT. Pegadaian (Persero) UPC Ratahan is a non-bank financial institution for the community that provides credit loans with collaterals requirements. The collaterals must be in good condition when they are returned to the customers. Therefore, PT. Pegadaian (Persero) UPC Ratahan must hold an internal control for the process of acceptance and return of collaterals. That is why the purpose of this study is to evaluate the application of internal control for the process of acceptance and return of collaterals at PT. Pegadaian (Persero) UPC Ratahan whether it is in accordance with the five control components of the COSO. The method that was used in this research is descriptive research method. The results shows that the internal control of PT. Pegadaian (Persero) UPC Ratahan was in a good criteria. Although there are still some shortcomings during the transaction process, when the transaction was completed, the collaterals is not immediately be stored and recorded but it only stacked in a drawer or desk, as well as the organization structure is not maximized for the division of duties, the manager also becames a warehouse clerk as well as estimator. It would be better if the organizational structure of PT. Pegadaian (Persero) UPC Ratahan are added with some employees and the recording and storage of the collaterals should be done immedaitely after the collaterals have been receive and assessed. Keywords: mortgage, internal control, collatera

Analisis Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas, Kepemilikan Manajemen Dan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Jakarta Tahun 2012-2016)

. The corporate\u27s responsibility currently has evolved into a triple bottom line principal which directs the corporates for are not only focused on its profit achievement (profit), but also to secure the environmental sustainability (planet) and contribute in the community development (people). In accordance to the Indonesia\u27s Act, any company,which activities are in exploiting the natural resources (SDA), is obliged to implement the social and environmental responsibility. It is usually called as the Corporate Social Responsibility (CSR). The mining corporates are,thus, must implement the CSR. The aims of this study are to verify (1) the influence of CSR to increase the firm value, and (2) the influence of profitability, management ownership, and firm size (as the factors to moderate the relationship amongst CSR) to the firm value. CSR disclosure is measured by GRI (G4) index. The firm value variable is then calculated by using Tobin\u27s Q ratio. Profitability variable, management ownership variable, and company size variable are each measured by ROE, percentage of management ownership, and natural logarithm of total asset.The result of this study concludes that CSR does not affect firm value. Management ownership and firm sizedo not influence either firm value. On the other hand, the profitability has a positive effect on the firm value. Furthermore, profitability as a moderating variable can strengthen the relationship between CSR and firm value. However, this study draws conclusion that management ownership and firm size do not strengthen the relationship among CSR and firm value

Analisis Penerapan Corporate Social Responsibility Terhadap Profitabilitas

Corporate Social Responsibility merupakan peningkatan kualitas kehidupan mempunyai adanya kemampuan manusia sebagai individu anggota masyarakat untuk menanggapi keadaan sosial yang ada dan dapat dinikmati, memanfaatkan serta memelihara lingkungan hidup. Tujuan dilakukannya penelitian ini yaitu untuk menganalisis sebelum dan setelah penerapan CSR terhadap profitabilitas pada PT. Bank Tabungan Negara (Persero), Tbk. Penelitian ini menggunakan metode deskriptif. Jenis data yang digunakan adalah data kualitatif yang diperoleh dari data primer. Sedangkan teknik pengumpulan data yang digunakan berupa dokumentasi dan observasi. Untuk mengukur rasio profitabilitas peneliti menggunakan ROA sebagai alat ukur kemampuan Perusahaan menghasilkan laba bersih berdasarkan tingkat aset tertentu. Hasil penelitian menunjukan bahwa ROA PT. Bank Tabungan Negara (Persero), Tbk. setelah penerapan CSR mengalami peningkatan dibandingkan sebelum penerapan CSR

Implementasi Standar Akuntansi Keuangan (SAK) dan Standar Akuntansi Pemerintah (SAP) pada Laporan Keuangan Badan Layanan Umum Daerah (BLUD) Rumah Sakit Tani dan Nelayan Pemerintah Daerah Kabupaten Boalemo

. Farmer and Fisherman Hospital utilizes accrual basis for its accounting and financial statements. It is also required to produce 2 types of financial statements based on: Financial Accounting Standard for non-profit organization and Government Accounting Standard for consolidation purposes. This research aims to analyze the implementation of Financial Accounting Standard and Government Accounting Standard on Financial Statements of Local Service Institution Farmer and Fisherman Hospital and their barriers. This is a qualitative exploratory study. Data were collected by interviews, participant observation and document analysis. Respondents consist of Finance and Accounting staff within the hospital. Findings indicate that the implementation of Financial Accounting Standard and Government Accounting Standard of Local Service Institution Farmer and Fisherman Hospital are supported by: (1) Regulation of Indonesian Ministry of Internal Affair number 61 year 2007, (2) Accounting policies, (3) Work program/plan, (4) Procedures supported by Standard Operating Procedures and (5) governance in describing the financial statements based on Financial Accounting Standard and Government Accounting Standard. On the other hand, barriers in implementing Financial Accounting Standard and Government Accounting Standard are firstly in its Human Resources: (1) Insufficient quantities and quality skilled human resources (2) Accounting Information System is not optimally utilized (3) Financial Statements are established manually, (4) Supporting documents are incomplete. Secondly, communication is not conducted well

Ipteks Pemberian Dana Bantuan Sosial pada Badan Pengelola Keuangan dan Aset Daerah (Bpkad) Provinsi Sulawesi Utara

Social Assistance is the provision of assistance in the form of money or goods from the government for the people who need it which aims to protect from the occurrence of social risks. The provision of social assistance funds is carried out based on the provisions or rules stated in the law. The method used in this study is evaluating the provision of social assistance funds in accordance with Permendagri No 32 Tahun 2011. The object studied was in North Sulawesi BPKAD. The technique used in evaluating this is to make a comparison of the procedures for granting social assistance funds by North Sulawesi BPKAD in accordance with Permendagri No 32 Tahun 2011. The result of this research indicate that the implementation of the provision of social assistance funds in North Sulawesi BPKAD is in accordance with Permendagri No 32 Tahun 2011

Pengaruh Kecakapan Profesional, Kompleksitas Tugas, Gaya Kepemimpinan Dan Integritas Aparat Pengawas Internal Pemerintah Terhadap Efektivitas Pemeriksaan Alokasi Dana Desa (Studi Pada Aparat Pengawas Internal Pemerintah Kabupaten Talaud)

. Controlling and auditing of village funds allocation or Alokasi Dana Desa (ADD) by regional-government internal auditor or aparat pengawas internal pemerintah daerah (APIP) are necessary to support the good and accountable governance.This research is aimed to identify the influences of professional skills, complexity of task, leadership, and integrity of APIP, to the audit effectiveness of village funds allocation or alokasi dana desa (ADD). The population of this research were all regional government internal auditors (APIP) of Talaud regency, consisting of 34 samples.This Research used the primary data.Data collection was collected by questionnaires answered up by APIP.This research used multiple regressions to analyze the data. The analysis result shows that professional skills, complexity of task, and leadership do not significantly influence to the audit effectiveness of fillage funds allocation (ADD). On the other hand, the integrity of APIP significantly influences the audit effectivennes of filage funds allocation (ADD)