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8.189 hasil
Yuvita M. F. Goni, Novi Swandari Budiarso
Journal article
Calculation of depreciation fixed assets according to financial accounting standards using five methods: the straight-line method, declining balance method, sum of the years digit method, service hour...
Riri I. C. Lumikis, Ventje Ilat
Value Added Tax (VAT) is a tax imposed at the time the company makes a purchase on Taxable Goods (BKP) / Taxable Services (JKP) charged from the Tax Imposition Basis (DPP). Every purchase of goods to ...
Jesella Lourina Makaluas, Winston Pontoh
The presence of an internal control system of fixed assets that will assist management in supervising, monitors costs incurred when fixed assets are acquired until property, plant, and equipment are r...
Zulviki Alinti, Semuel M. Timbowo, Feny Mentang
Smoking fish with smoke liquid is a method of processing or preserving fish by utilizing a combination of drying treatment with oven and providing natural chemical compounds of liquid smoke. Vacuum pa...
Alindra Podungge, Lena Jeane Damongilala, Hanny Mewengkang
The purpose of this study was to determine the antioxidant activity of seaweed Eucheuma spinosum through phytochemical and DPPH test (1,1-diphenyl-2-picrylhidrazyl). This study utilized 2 solvents i.e...
Rinny Fadlilah Mokodompit, David Paul Elia Saerang, Hendrik Manossoh
. 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 impleme...
Jefri Herbert Mailoor, Jullie J. Sondakh, Hendrik Gamaliel
. This study aims to test empirically the effects of government accounting system, organizational culture, performance of regional government officials, the role of government internal auditor, and go...
Frandy Karundeng, Grace B. Nangoi, Herman Karamoy
. The corporate's 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 ...
Richard D. E. Gaghauna, David P. E. Saerang, Jessy Warongan
. 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...
Josephien Polii, Lintje Kalangi, Linda Lambey
. The existence of budgetary reform in local financial management from traditional budget to performance budget requires DPRD members as executive partners to know and understand performance-based bud...
Sherly Pauweni, Herman Karamoy, Hendrik Gamaliel
. One of the main problems in the asset management is the asset utilisation and management disorders. This creates difficulties for the local government to identify the assets that they hold or manage...
Rukiah Rahman Ali, Herman Karamoy, Jessy Warongan
. Management of the local Asset must be implemented properly in order to give an idea of the richness of the area, and can be used for basic financial statements. This study aims at analyzing the mana...
Sarifudin Mada, Lintje Kalangi, Hendrik Gamaliel
. The accountability of village fund management has become a demand for local government. The existence of this demand results from the implementation of Law No. 6 of 2014 on the Village. The manageme...
Kukuh Haryoko, Grace B. Nangoi, Lintje Kalangi
. The effective role of the Government Internal Auditor (APIP) can be realized if supported by a professional and competent Auditor with an increasingly qualified internal audit result. In order to im...
Gisela Awuy, Ari B. Rondonuwu, Alex Denny Kambey
The aim of this research is to determine the species richness, individual abundance, and the ecology index of the coral fishes on the artificial reef of Kareko waters, District of North Lembeh - Bitu...
Riezky H. S. Wuwumbene, Ari B. Rondonuwu, Victor N. R. Watung
Artificial reefs already placed in the coast of the village of Arakan, South Minahasa regency since June 2015. Artificial reef, that would be the location of research are concrete and iron, mostly be ...
Size Distribution and Growth of Young Payangka Fish, Ophieleotris Aporos (Bleeker) From Lake Tondano
Mayangsari Kimberli Susanto, Nego E. Bataragoa, Ruddy D. Moningkey
The research was conducted at the location of Lake Tondano, Minahasa District.The young payangka fish, locally known as nike fish by fishermen of the area. This study aims to determine the size distri...
Franklin R. Kemenangan, Gaspar D. Manu, Fransine B. Manginsela
Marine algae is one resource that has important economic value because it has cagar, carrageen and alginate ontent (Indriani and Sumiarsih, 1999). In the world of science, the word algae comes from th...
Hariyano Hasantua, Ridwan Lasabuda, Adnan S. Wantasen
The decrease of mangrove ecosystem in the coast Labuan Uki bay loak subdistrict, bolaang mongondow province caused by conversion land on each parts of mangrove become industry area and people residanc...
Ruddy D. Moningkey, Lawrence J. L. Lumingas, Unstain N. W. J. Rembet
The present paper describes the soft-bottom macrozoobenthic community structure inhabiting Lembeh Island's waters (North Sulawesi). Material for the study was collected from 5 stations in October 2013...