Vol. 3 No. 2 (2025): Jurnal Ekonomi, Kependidikan, Manajemen, dan Akuntansi

Articles

• INCOME TAX ACCOUNTING ANALYSIS AT BPR MILLENIA MANADO

  Dhea Eunike Kalesaran, James Manengkey, Johny Manaroinsong

  1-10

  • pdf (Bahasa Indonesia)

• APPLICATION OF PSAK 73 ON LEASES TO FINANCIAL REPORTS (CASE STUDY AT PT. UNILEVER TBK MANADO BRANCH)

  Since Sangadi, Frida Magda Sumual, Michael Miran

  11-20

  • pdf (Bahasa Indonesia)

• ANALYSIS OF FINANCIAL REPORT PRESENTATION BASED ON FINANCIAL ACCOUNTING STANDARDS ENTITIES WITHOUT PUBLIC ACCOUNTABILITY IN REGIONAL DRINKING WATER COMPANY MAREN, TUAL CITY

  Fransisco A. Sedubun, Folrence O. Moroki, Olviane O. Sumampouw

  21-30

  • pdf (Bahasa Indonesia)

• THE INFLUENCE OF COMPETENCY LEVEL AND BUSINESS EXPERIENCE ON THE IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEMS IN UMKM IN BITUNG CITY

  Septian Ariel Tandapai, Andrew P. Marunduh, Cecilia Lelly Kewo

  31-39

  • pdf (Bahasa Indonesia)

• THE EFFECT OF COMPANY SIZE AND INSTITUTIONAL OWNERSHIP ON TAX AVOIDANCE IN BANK SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2019-2022

  Sindi Matulende, Freddy S. Kawatu, Meidy S.S. Kantohe

  40-49

  • pdf (Bahasa Indonesia)

• ANALYSIS OF THE APPLICATION OF INCOME TAX ACCOUNTING ARTICLE 21 (PPh Article 21) ON PERMANENT EMPLOYEES' SALARIES AT THE MINAHASA DISTRICT PROSECUTOR'S OFFICE

  Iren Puasa Bataly, Florence O. Moroki, Jaqueline E.M. Tangkau

  50-59

  • pdf (Bahasa Indonesia)

• THE EFFECT OF DEFERRED TAX EXPENSE ON PROFIT MANAGEMENT IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2016-2021

  Keren Sembung, Linda A.O Tanor, Olifia Yodiawati Tala

  60-70

  • pdf (Bahasa Indonesia)

• ACCOUNTING ANALYSIS OF INCOME TAX (PPH) ARTICLE 23 AT PT. BANK SULUTGO TAHUNA BRANCH

  Samuel Samalukang Lolaroh, Freddy S. Kawatu, Michael Miran

  71-79

  • pdf (Bahasa Indonesia)

• THE INFLUENCE OF TAX KNOWLEDGE AND TAX SANCTIONS ON TAXPAYER COMPLIANCE IN PAYING RURAL AND URBAN LAND AND BUILDING TAX (PBB-P2) IN WANEA DISTRICT, MANADO CITY (Case Study at the Manado City Regional Revenue Agency)

  Patrik Michael Tunena, Sjeddie R. Watung, Cecilia L. Kewo

  80-89

  • pdf (Bahasa Indonesia)

• Implementation of Cash Receipt Accounting System for Papuan Student Dormitory Kamasan VI Tondano

  Kalsom Matuan, Frida M. Sumual, Florence O. Moroki

  90-96

  • pdf (Bahasa Indonesia)

• ANALYSIS OF TAX ACCOUNTING IMPLEMENTATION IN SONDER DISTRICT COMMUNITY HEALTH CENTER

  Eric Djohar, Frida M. Sumual, Aprili Bacilius

  97-107

  • pdf (Bahasa Indonesia)

• THE EFFECT OF BPHTB AND PBB RECEIPTS ON THE ORIGINAL REVENUE OF MINAHASA DISTRICT

  Freddy S. Kawatu, Florence O. Moroki, Grachella Elise Mantik

  108-119

  • pdf (Bahasa Indonesia)

• ANALYSIS OF THE IMPLEMENTATION OF THE ACCOUNTING INFORMATION SYSTEM FOR CASH RECEIPTS AND EXPENDITURES AT ODSK REGIONAL HOSPITAL

  Hezkiah Gian Suoth, Lenny Leorina Evinita

  120-129

  • pdf (Bahasa Indonesia)

• Analysis of APBD in Supporting Village Development in Kinamang Village (Satu) Maesaan District, South Minahasa Regency

  Yanri L. Mangkey, Arie Frits Kawulur, Cecilia Lelly Kewo

  130-139

  • pdf (Bahasa Indonesia)

• ANALYSIS OF FINAL INCOME TAX (PPH) REPORTING ARTICLE 4 PARAGRAPH 2 ON INTEREST ON SAVINGS AND DEPOSITS AT PT. BANK SULTGO BITUNG BRANCH

  Alicia A. Effendi, Jones X. Pontoh, Olifia Yodiawati Tala

  140-148

  • pdf (Bahasa Indonesia)

• ANALYSIS OF TAX COLLECTION PROCEDURES THROUGH CONFISCATION OF TAXPAYER'S GOODS AT THE BITUNG TAX SERVICE OFFICE

  Aprilia Charisma Saing, Andrew P. Marunduh

  149-158

  • pdf (Bahasa Indonesia)

• THE INFLUENCE OF TAX ACCOUNTING UNDERSTANDING AND TAXPAYER AWARENESS ON INDIVIDUAL TAXPAYER COMPLIANCE WITH PPH 21 IN LEVEL 2 REGION

  Shesy Engjel Br Kemit, Johny Manaroinsong, Octavia D. M. Tuegeh

  159-170

  • pdf (Bahasa Indonesia)

• ANALYSIS OF THE IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS FOR MICRO, SMALL, AND MEDIUM ENTITIES (SAK EMKM) AT CV. JAYA KUSUMA

  Stevany Kaunang, Lenny Leorina Evinita, Freddy S. Kawatu

  171-181

  • pdf (Bahasa Indonesia)

• FACTORS INFLUENCING AUDIT QUALITY (A STUDY OF AUDITORS AT THE MINAHASA DISTRICT INSPECTORATE)

  Anjali Milenia Sangari, Linda A.O Tanor, Florence O. Moroki

  182-189

  • pdf (Bahasa Indonesia)

• ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT (Case Study in Kolongan Tetempangen Village in 2023)

  Dina Spikha Maukar, Florence O. Moroki, Meidy S.S. Kantohe

  190-200

  • pdf (Bahasa Indonesia)