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Dataverse ini berisi dataset data primer penelitian dan turunannya dari Going Concern: Jurnal Riset Akuntansi, jurnal di bidang Akuntansi dan Keuangan yang dikelola oleh Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Sam Ratulangi.
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1 to 7 of 7 Results
Sep 24, 2020
Kezia Princesa Wantah; Lintje Kalangi; Steven Tangkuman, 2020, "Evaluasi laporan akuntabilitas kinerja instansi pemerintah pada satuan kerja non vertikal tertentu penyediaan perumahan Provinsi Sulawesi Utara", https://hdl.handle.net/20.500.12690/RIN/TZVOTR, RIN Dataverse, V1
LAKIP is the government’s accountability for activities carried out within one budget year and as one of the realization of good governance. The community questioned whether the budget used was appropriate or not with what they received.In addition, accountability reports on publ...
Sep 10, 2020
Lucyana Aprillya Simanjuntak; Hendrik Manossoh; Sintje Rondonuwu, 2020, "Evaluasi laporan kinerja institusi pada badan perencanaan pembangunan daerah (BAPPEDA) Provinsi Sulawesi Utara", https://hdl.handle.net/20.500.12690/RIN/TG3RUN, RIN Dataverse, V1
The performance report of government agencies performance is a form of accountability in presenting, reporting and disclosing the mission of the agency in the form of activities and activities that are the responsibility of the stakeholders who have the right and authority to req...
Aug 26, 2020
Gerung, Ireyne R.; Kalangi, Lintje; Pusung, Rudy J., 2020, "Analisis tingkat efisiensi belanja langsung pada sekretariat daerah Kota Tomohon", https://hdl.handle.net/20.500.12690/RIN/UFBD4L, RIN Dataverse, V1
Budget is important to help all activities carried out in the company or agency. The purpose of this study is to know the level of direct spending management efficiency. The method of this study is a qualitative with descriptive method. The results show that the efficiency levels...
Aug 18, 2020
Chandra, Vionalisa; Ilat, Ventje; Kalalo, Meily Y. B., 2020, "Penerapan perlakuan akuntansi aset tetap berdasarkan PSAK No. 16 pada Hotel Arviel Gorontalo", https://hdl.handle.net/20.500.12690/RIN/VLZT7A, RIN Dataverse, V1
Assets remain the most important part in supporting the company's operational activities, especially for companies engaged in the hotel industry. Therefore, it is necessary to have an appropriate fixed asset accounting policy in accordance with PSAK No. 16. This study aims to det...
Aug 3, 2020
Brando Nofdi Pusung; David P. E. Saerang; Anneke Wangkar, 2020, "Evaluasi penerapan sistem informasi akuntansi penerimaan dan pengeluaran kas pada PT. Daya Anugrah Mandiri", https://hdl.handle.net/20.500.12690/RIN/PX4MGH, RIN Dataverse, V1
Every organization needs an information system to facilitate the activities that have been carried out planned and supervised to control the company's financial cash flow. The purpose of this study is to evaluate the accounting information system for cash receipts and disbursemen...
Aug 3, 2020
Nindy Vannesya Budiman; Herman Karamoy; Victorina Z. Tirayoh, 2020, "Analisis sistem pengendalian internal atas penjualan kredit pada PT. Rajawali Nusindo Cabang Manado", https://hdl.handle.net/20.500.12690/RIN/MIGWS4, RIN Dataverse, V1
An internal control system for credit sales is needed to support the continuity operation of the company. By good internal recovery, credit sales activities can avoid the risks that cause losses. The objective of this study is to analyze the internal control system for credit sal...
Jul 16, 2020
Valencia Matthew Anis; Harijanto Sabijono; Stanley Kho Walandouw, 2020, "Penerapan akuntansi lingkungan dalam hal pengelolaan limbah produksi pada perusahaan pengalengan ikan tuna PT. Samudra Mandiri Sentosa Bitung", https://hdl.handle.net/20.500.12690/RIN/WIHFD2, RIN Dataverse, V1
The purpose of this study is to investigate how the application of environmental accounting in terms of managing production waste in fish canning companies PT. Samudra Mandiri Sentosa Bitung. This study is qualitative research. This study uses primary data. Primary data were coll...
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