Papers by DAVID PAUL ELIA SAERANG
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi
Economic Value Added (EVA) merupakan alat ukur yang dipakai untuk melihat kinerja beserta nilai t... more Economic Value Added (EVA) merupakan alat ukur yang dipakai untuk melihat kinerja beserta nilai tambah yang dihasilkan oleh perusahaan. Apabila suatu perusahaan memiliki nilai EVA positif, maka dapat dikatakan perusahaan tersebut mampu menciptakan nilai tambah. Sebaliknya apabila nilai EVA negatif, dapat dikatakan kinerja dari perusahaan tersebut kurang baik. Tujuan penelitian ini yaitu untuk melihat dan mengetahui perbandingan kinerja perusahaan dari PT Smartfren Telecom Tbk dan PT Indosat Tbk yang di ukur dengan economic value added (EVA) pada periode tahun 2019 sampai dengan periode tahun 2021. Jenis penelitian ini adalah deskriptif kualitatif dengan data kuantitatif dan sumber data sekunder. Hasil penelitian menunjukan kinerja perusahaan berdasarkan Economic Value added pada PT Smartfren Telecom Tbk memiliki kinerja yang kurang baik karena memiliki nilai EVA negatif, yaitu kurang dari nol (EVA<0) di tahun 2019, 2020 dan 2021, sedangkan untuk PT Indosat Tbk pada tahun 2019-20...
Jurnal Neraca Peradaban
Penelitian ini menggunakan jenis penelitian deskriptif kualitatif yang bertujuan untuk mendeskrip... more Penelitian ini menggunakan jenis penelitian deskriptif kualitatif yang bertujuan untuk mendeskripsikan dan menggambarkan mengenai penerapan PSAK 101 yang ditinjau dari laporan keuangan KSPPS BTH Amanah Berkah Bersama Kota Depok. Tujuan dari penelitian ini adalah untuk mengetahui kesesuaian penyajian laporan keuangan KSPPS BTH Amanah Berkah Bersama Kota Depok dengan PSAK 101.Teknik yang digunakan dalam pengumpulan data yaitu dengan cara observasi, wawancara dan dokumentasi. Hasil dari analisis dan pembahasan penelitian ini menunjukan bahwa sebagian besar penyajian laporan keuangan di KSPPS BTH Amanah Berkah Bersama Kota Depok belum sesuai dengan PSAK 101. Dari laporan keuangan koperasi terlihat sangat jelas ketidaksesuaiannya yaitu tidak membuat enam komponen laporan keuangan lainnya yang tercantum dalam PSAK 101 karena pengurus koperasi belum memahami cara penyusunan keuangan yang sesuai dengan PSAK 101.
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL"
The Implementation of National Health Insurance (NHI) has been started in Indonesia since 2014. B... more The Implementation of National Health Insurance (NHI) has been started in Indonesia since 2014. BPJS Health has been appointed as the organizer of NHI and First-rate Health Facilities as the implementers of NHI. In its implementation, FRHF will obtain direct payment from BPJS which will be paid in advance without taking into account the type and amount of health services provided known as NHI capitation fund. The utilisation and management of NHI capitation funds by FRHF municipal government of Kotamobagu in its implementation encountered several obstacles that impact on health services. The purpose of this research is to analyze the implementation process of utilization and financial management of NHI capitation fund by FRHF municipality and to analyse any constraints encountered in the implementation of utilisation and management of NHI capitation fund by FRHF Kotamobagu. This research is a qualitative exploratory study. The object of this research was the local government of Kotamobagu and its BPJS Health office. Data were obtained through indepth interviews, observations, and documentation studies. The informants were selected purposively in order to obtain the correct and accurate information. Interviews were conducted using semi-structured in-depth interviews. The triangulation method was used in testing the validity or credibility of data or sources. Transcribed data from interview result was analyzed by using the content analysis method and then giving themes/coding and finally by conceptualisation. The results of the interpretation are summarised in the narrative text. The result of the research shows that the process of implementation and administration of financial utilisation of NHI capitation fund by FRHF in Kotamobagu has been implemented in accordance with regulation/guidance.
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL", 2017
The issuance of Government Regulation (PP) No.71 in 2010 about Government Accounting Standards an... more The issuance of Government Regulation (PP) No.71 in 2010 about Government Accounting Standards and Regulation of the Minister of Home Affairs (Permendagri) No.64 in 2013 regarding application of accrual basis government accounting standards in local government, requires that each local government to be able to implement the slowest starting from fiscal year 2015. This study is aimed to analyze the obstacles faced and the efforts to overcome the obstacles encountered in the implementation of the Government Accounting Standards (SAP) Accrual Basis in the Government Kabupaten Bolaang Mongondow Utara. The method used in this study is a qualitative research method with case study approach. Data collection techniques were observation, indepth interviews, and documentation. Data was analyzed by data reduction, data presentation and drawing conclusions. Method of triangulation was employed to check data validity. This study found that there are 4 (four) factors as the obstacles in the implementation of accrual basis SAP in resources, dispositions/ attitudes, fixed asset accounting and accounting obligations. Based on the existing constraints, Kabupatan Bolaang Mongondow Utara government has made efforts to overcome them. However, the efforts still have not overcome the obstacles faced primarily related to fixed asset accounting.
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL", 2015
This study aims to determine the readiness of the government of Bitung in implementing accrual-ba... more This study aims to determine the readiness of the government of Bitung in implementing accrual-based government accounting standards. Data was collected by observation at every SKPD in Bitung City Government followed in-depth interviews with key informants. The data collected was analyzed by qualitative methods. Then based on interviews (Focus Group Discussion) drawn conclusions indicate that Bitung City Government was ready to apply Accrual Based Government Accounting Standards. This is supported by the Government regulations which require to all local governments, including the city of Bitung in applying Accrual Based Government Accounting Standards, as well as Bitung City Government has issued the relevant mayor Accounting Policies in Bitung. Other things that support the readiness of the implementation of Accrual Based Accounting Standards, namely; development of human resources employee, committed leader who supports the changes later infromasi facilities and infrastructure sys...
Abstrak:Transfer pricing yang digunakan perusahaan dalam rangka menghindari pembayaran pajak oleh... more Abstrak:Transfer pricing yang digunakan perusahaan dalam rangka menghindari pembayaran pajak oleh perusahaan multinasional menimbulkan masalah bagi otoritas pajak dalam usahanya memaksimalkan penerimaan dari sektor pajak yang merupakan sumber APBN. Penelitian ini bertujuan untuk membuktikan dan menganalisis pengaruh pajak dan kepemilikan asing terhadap penerapan transfer pricing di lingkungan perusahaan multinasional yang bergerak dibidang manufaktur. Populasi dalam penelitian ini berjumlah 141 perusahaan sektor manufaktur dan dengan menggunakan metode purposive sampling melalui kriteria-kriteria yang telah ditentukan, diperoleh 27 perusahaan sampel. Data yang digunakan adalah data sekunder yaitu arsip laporan keuangan tahunan perusahaan untuk periode pelaporan tahun 2013-2015 yang diperoleh dari website BEI. Metode anaisis yang digunakan dalam penelitian ini adalah regresi linear berganda dengan hasil regresi yang menggambarkan bahwa variabel pajak berpengaruh positif secara signif...
ABSTRAK Pendapatan Asli Daerah merupakan penerimaan dari pungutan pajak daerah, retribusi daerah,... more ABSTRAK Pendapatan Asli Daerah merupakan penerimaan dari pungutan pajak daerah, retribusi daerah, pengelolaan kekayaan daerah yang dipisahkan dan pendapatan lain-lain. Pajak restoran, pajak reklame, dan pajak penerangan jalan termasuk di dalam pajak daerah. Restoran, reklame dan penerangan jalan merupakan sektor potensial dalam peningkatan efektivitas penerimaan pajak dan kontribusi yang diberikan dapat memacu pembangunan ekonomi Kabupaten Minahasa Utara. Tujuan penelitian ini untuk mengetahui tingkat efektivitas dan kontribusi pajak restoran, pajak reklame, dan pajak penerangan jalan terhadap PAD Kabupaten Minahasa Utara. Penelitian dilakukan di Dinas Pendapatan Daerah Kabupaten Minahasa Utara. Metode analisis yang digunakan adalah metode deskriptif yaitu menganalisis data realisasi pajak restoran, pajak reklame, dan pajak penerangan jalan dari tahun 2010-2014. Hasil penelitian Secara keseluruhan Tingkat efektivitas penerimaan pajak restoran, pajak reklame, dan pajak penerangan jal...
Diterbitkannya Peraturan Pemerintah (PP) No.71 Tahun 2010 tentang Standar Akuntansi Pemerintahan ... more Diterbitkannya Peraturan Pemerintah (PP) No.71 Tahun 2010 tentang Standar Akuntansi Pemerintahan (SAP) dan Peraturan Menteri Dalam Negeri (Permendagri) No.64 Tahun 2013 tentang penerapan standar akuntansi pemerintahan berbasis akrual pada pemerintah daerah, pada Pasal 10 ayat (2) yang menyatakan penerapan SAP berbasis akrual pada pemerintah daerah paling lambat mulai tahun anggaran 2015, setiap pemerintah daerah dituntut untuk dapat melaporkan keuangan dengan baik dan benar sesuai ketentuan yang berlaku. Tujuan penelitian ini untuk mengetahui penyajian laporan keuangan dan kesiapan pemerintah Kota Bitung dalam menyajikan laporan keuangan berdasarkan SAP berbasis akrual. Hasil pengumpulan data dianalisis dengan metode deskriptif. Data diperoleh melalui studi lapangan. Hasil penelitian menunjukkan bahwa pemerintah Kota Bitung belum menerapkan PP. No.71 Tahun 2010 tetapi telah sesuai dengan PP. No.24 Tahun 2005 yaitu menggunakan basis kas menuju akrual, terdapat kendala dalam kesiapan ...
ACCOUNTABILITY, 2016
One of the efforts that the bank made to anticipate and minimize the credit risk is already start... more One of the efforts that the bank made to anticipate and minimize the credit risk is already started since the applicant proposed the loan. This thing is done by analyze all sort of the information from the applicant. Loan giver must do a deep analyze to sorts of information due to the giving of the right decision of loan, and by that for, to analyze the loan proposal of the applicant, the bank needs the accounting information in the form of financial statement or in the other form along with non-accounting information from the applicant that’s both historical as well as contemporary, or future. The purpose of this study was to analyze the use of accounting information in the decision to grant credit facilities and to analyze the use of non-accounting information in the decision to grant credit facilities. The object of this research is PT. Bank Mandiri (Persero) Tbk Area Manado. The instrument in this research is questionares and interview. Analysis method that used is the deskripti...
ACCOUNTABILITY, 2015
Each SKPD who has the task of picking and receiving local revenue collection and acceptance shall... more Each SKPD who has the task of picking and receiving local revenue collection and acceptance shall perform under the terms set out in the legislation. The purpose of this study was to determine the application of accounting receipt of funds transfer in Financial Management Board and Regional Property North Sulawesi Province. Accounting receipt of funds transfer includes a series of activities of receiving, recording, distribution and accountability in the management of money that is the Regional Finance Management Unit (SKPKD) and / or Unit (SKPD). The method used is descriptive qualitative. Based on this study, the obtained results that the Financial Management Board and Regional Property North Sulawesi receive funds transfers from the center, are recorded in the form of journal and distribution in accordance with applicable regulations, and accountability made in the financial statements. However, the Financial Management Board and Regional Property North Sulawesi need to improve t...
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL", Jun 30, 2015
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL", Dec 31, 2015
Local Taxes and Levies is one source of local revenue that has a very important role in the imple... more Local Taxes and Levies is one source of local revenue that has a very important role in the implementation of regional development in North Maluku province. Therefore, with the increasing realization of the kind of reception is in the formation of local revenue (PAD), will show an increase in local fiscal autonomy, as well as reduce the dependence of local development funding from the central government finances. The type of data used in this research, Quantitative Data is data in the form of numbers or numbers that can be processed or analyzed using mathematical or statistical calculations. The research was conducted at the Bureau of Financial Accounting Section of North Maluku Province which is one of the government agencies. Based on the results of research based on the evaluation of historical data and projections of potential tax revenue projections District / City of North Maluku in the next year will increase 29% and the revenue potential Retribution District / City of North Maluku in the next year will increase 77%.
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL", Aug 3, 2017
This research is aimed to understand the obstacles of disbursing capital expenditures in Talaud l... more 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.
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL", Jun 30, 2015
This study aimed to analyze the quality of internal government regulatory authorities. A common p... more This study aimed to analyze the quality of internal government regulatory authorities. A common problem in this study is the finding of the audit that is not detected by the inspectorate apparatus as an internal auditor, but was found by the external auditor, the Supreme Audit Agency (BPK). The method used in this research is descriptive qualitative. As in qualitative research, the authors use the method of in-depth interviews and Forum Group of Discussion with informants who have knowledge related to this research. The results show, that became key points of analysis of internal audit quality authorities Southeast Minahasa regency government is to meet the needs of the Inspectorate competent authorities by providing technical guidance, education and ongoing training to improve quality. Not doing too frequent mutations, mutation should be done in accordance with the competence of the employees. While that is key to improving the quality of the Inspectorate is a strong commitment of the Head of Region for the creation of good and clean government to push for a more active role Inspectorate. The existence of the fulfillment of the budget for the Inspectorate of 1%. This study certainly has limitations that can not be ignored. Therefore, further research is needed as a future research agenda.
GOING CONCERN : JURNAL RISET AKUNTANSI, Oct 22, 2019
One indicator that can be done to support the development of an increase in the national economy ... more One indicator that can be done to support the development of an increase in the national economy is through the Micro, Small and Medium Enterprises (EMKM). This study aims to find out about the implementation of financial reporting practices at CV. M'ars Studio, know the statement of financial position at the end of the period (balance sheet), find out the income statement during the period, knowing notes to financial statements during the period, based on EMKM SAK ETAP. The object of the research is the implementation of the EMKM Financial Accounting Standards CV. M'ars Studio. This type of research is qualitative and uses descriptive qualitative methods used in this study are primary data which is data obtained through interviews conducted by researchers on owners and administrators and through direct observation on CV. M'ars Studio besides that, secondary data obtained through evidence of library and documentary studies owned by CV. M'ars Studio. Secondary data obtained through evidence of library and documentary studies owned by CV. M'ars Studio. The results of this study indicate that there are several EMKM IFRS elements that have not been implemented by CV. M'ars Studio. Statement of financial position at the end of the period (balance sheet), which is still simple so the implementation is quite good, the income statement is almost in line with the standard so that the implementation made is good, and notes to financial statements at CV. M'ars Studio have not been implemented. There are major obstacles faced in implementing SAK EMKM, namely the lack of information to the entity regarding IFRDs that apply specifically to MSMEs.
GOING CONCERN : JURNAL RISET AKUNTANSI, 2019
Retribution is one of the income obtained by various services given or certain permits by the gov... more Retribution is one of the income obtained by various services given or certain permits by the government and one of the agencies that process it is BPPRD, in the North Sulawesi Province BPPRD there is acceptance of many types of retribution one of which is regional wealth usage retribution. The purpose of the authors in this study is to find out the effectiveness of performance and the contribution of retribution on the use of regional wealth in PAD which is a regional development resource analyzed by qualitative methods. The results obtained through this research are able to determine the effectiveness of regional wealth retribution for the past five years is very good in its realization with an average percentage 91,9% with its contribution to local revenue at 0,17%.
GOING CONCERN : JURNAL RISET AKUNTANSI, 2017
The purpose of this study was to calculate how much is the potential, the effectiveness and contr... more The purpose of this study was to calculate how much is the potential, the effectiveness and contributions of Hotel taxes in Tana Toraja as one of the source of regional revenue. This research is using descriptive method by analyzing the realization data of hotel Taxes in 2011-2015. The results showed that the potential of hotel taxes has not been achieved optimally because the actual revenues still well below its potential and the difference between the actual and potential of hotel taxes reached Rp. 891,981,757 in 2015. The results of this study also shows that the effectiveness of hotel taxes has been effective where the level of effectiveness of hotel Taxes has reached the effectiveness criteria.Keywords: PAD, Potency, Effectiveness
GOING CONCERN : JURNAL RISET AKUNTANSI, 2019
The self assessment system is a tax collection system that gives trust to taxpayers to calculate,... more The self assessment system is a tax collection system that gives trust to taxpayers to calculate, pay and self-report the amount of tax that should be owed based on applicable tax laws and regulations. This study aims to (1) know the implementation of the self assessment system in the city of Tomohon (2) to know the knowledge of tax (3) to know the implementation of tax obligations (4) to know the sensitivity and compliance with changes in taxation. This type of research is descriptive qualitative by taking primary data directly through interviews with 10 taxpayer informants in Tomohon city who have met the criteria. The results of the study indicate that the implementation of the self assessment system in Tomohon City has not gone well due to lack of tax knowledge and counseling which is rarely held by the government (tax authorities).
GOING CONCERN : JURNAL RISET AKUNTANSI, 2019
Income Tax Article 23 (PPh Article 23) is a tax imposed on income on capital, service delivery, o... more Income Tax Article 23 (PPh Article 23) is a tax imposed on income on capital, service delivery, or gifts and awards, other than those that have been deducted by PPh Article 21. The research was conducted at the Mandiri Syariah Bank Manado Branch which is one of PT. BSM in North Sulawesi. The purpose of this study was to analyze the application of deductions, deposits and reporting of PPh 23 to the Manado Branch of Islamic Banks. The method used is descriptive analysis, where observations and interviews are conducted directly with the company that is the object of research. The results of the research conducted, Bank Syariah Mandiri has carried out its tax obligations properly and in accordance with the rules of procedure for deduction, deposit, and reporting applicable tax regulations in PPh 23 of Law No. 36 Of 2008. However, Bank Syariah Mandiri must continue to follow the development of existing tax regulations to avoid errors in the process of calculating, deducting, depositing, ...
GOING CONCERN : JURNAL RISET AKUNTANSI, 2018
Leasing activities are an alternative financing to obtain fixed assets in supporting the operatio... more Leasing activities are an alternative financing to obtain fixed assets in supporting the operational activities of a company. PT. Bank SulutGo is a company engaged in financial services (banking) that chooses leasing as one of the ways to obtain fixed assets.This study aims to find out how the application of leasing accounting to the acquisition for fixed assets at PT. Bank SulutGo Head Office based on PSAK No. 30. The research method used is qualitative descriptive.The results of the research show that leasing transactions conducted by PT. Bank SulutGo is classified as a finance lease which at the end of the lease period there is a transfer of asset ownership to PT. Bank SulutGo. The application of leasing accounting to the acquisition for fixed assets at PT. Bank SulutGo has not been fully implemented under PSAK No. 30 concerning leasing accounting.Keywords: Accounting for Leases, PSAK No. 30, Fixed Assets
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Papers by DAVID PAUL ELIA SAERANG