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Journal article

Analisis Pengakuan Pendapatan dan Beban Menurut PSAK No. 28 pada PT. Asuransi Tri Pakarta Cabang Manado

Uniformity in the preparation of a financial report needs to be done to get the results of a financial report is good and trustworthy. For that every company needs to implement the applicable accounting standardization in order to create information that is easily understood by users of information. In a financial statement of the most important is the recognition of revenues and expenses in accordance with the applicable standardization. The purpose of this study was to determine the recognition of revenues and expenses made by PT. Tri Pakarta insurance in accordance with the standardization that exists is under PSAK No. 28 about insurance. The method used is descriptive analytical method, which is a method of research based on the search data- data will then be analyzed and described later concluded in accordance with the purpose of this study. From these results it can be concluded that PT. Insurance Tri Pakarta has made the recognition of revenues and expenses that have taken the appropriate standardization of existing ie, revenue is recognized based on the contract effective or calculated in accordance with its useful life, and the burden of claims in connection with the events of loss to the insurance objects insured, covers claims approved (settled claims), claims in process (outstanding claims), claims incurred but not yet reported and claim settlement expenses (claims settlement expenses), recognized as an expense claim when there is an obligation to meet claims or losses when the report came up.
Journal article

Prosedur Perhitungan dan Pelaporan Pajak Penghasilan (PPh) Pasal 21 Atas Gaji Pegawai pada Pemerintah Kota Bitung

Selama ini pemerintah kota Bitung telah melakukan kewajiban sebagai pemotong PPh pasal 21, baik kewajiban pemotong masa maupun tahunan. Setiap bulan selama satu tahun, Pegawai Tetap Bulanan pemerintah kota Bitung mendapatkan penghasilan setiap bulan yang terdiri dari gaji pokok, tunjangan istri, tunjangan anak, tunjangan jabatan, asuransi tenaga kerja. Kebijakan dilakukan pemerintah kota Bitung, dalam menetapkan pemberian gaji pokok kepada pegawai adalah berdasarkan lama kerja pegawai, tingkat pendidikan dan tingkat jabatan yang diberikan. Berdasarkan hasil analisa dapat disimpulkan bahwa perhitungan dan pelaporan Pajak Penghasilan (PPh) Pasal 21 yang di lakukan oleh pemerintah kota Bitung dengan perhitungan Pajak Penghasilan (PPh) Pasal 21 yang sesuai dengan Peraturan Perpajakan. Untuk itu prosedur perhitungan dan pelaporan yang dilakukan oleh pemerintah kota Bitung sudah sesuai dengan peraturan yang ada. Total penghitungan PPh pasal 21 Tahunan pemerintah kota Bitung selama satu tahun yang telah dipotong sebesar Rp 3,048,281,694 dari penghasilan pegawai kota Bitung. Pelaporan Pajak Penghasilan (PPh) Pasal 21 untuk SSP di laporkan selambat-lambatnya tanggal 10 bulan takwim, sedangkan untuk SPT masa di laporkan selambat-lambatnya tanggal 20 bulan takwim.
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Journal article

Analisis Perlakuan Akuntansi Aset Tetap Menurut PSAK No.16 (Revisi 2011) di RSU Pancaran Kasih Manado

Fixed assets has an important role to prop up the course of company operational activities, therefore the right policy of the fixed assets management is needed to maximize the role of the fixed assets. On this situation, accounting policy of the fixed assets as an information tools about fixed assets is really needed by the decision maker. RSU Pancaran Kasih Manado is an institution of Medika GMIM foundation that provided service like a public health facilities. Land, building, vehicle, medical and non medical tools are the fixed assets that owned by company and very important to propped the course of company operational activities. This research aim for analyze the accounting treatment for fixed assets at RSU Pancaran Kasih Manado, whether it has in accordance with the statement of financial accounting standard No. 16 (revised 2011) about fixed assets.. The method of research used is descriptive analyze method with the purpose to give an illustration or description about a situation in an objective manner. To compile data necessary, writer used the technique of gathering data like an interview and documentation. The kind of data that used are primary data and secondary data. From the result of research can be deduced that in operated accounting activity, the company has following provisions on PSAK No. 16 (Revised 2011) about fixed assets. On the application, the company distinguish the kind of fixed assets and the achievement method, that is cash purchase, construction, or donation, shrinking the fixed assets used straight line method, halt the fixed assets that is not used, removed the fixed assets from own list and take it off by abrogation and annihilation. But on the disclosure, the company not apply the accounting treatment of fixed assets altogether like that PSAK No. 16 (Revised 2011).
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