Suchergebnisse

ABSTRAC: Nowadays we have a beg tlord of what m call as business journalism, business of groupinternet or business of political party. Theis journalism is not in its ctrict censse a journaslism , since thejournalistic or journalism has to give the they needs of people for the real and true knowledge so that theycan arrange theirselves and grt a free life. To do this, let us learn from the cognitive psycology that teacchus that the knowletge in intelect, but he has to grew the knowledge until he has a thinking, reasoming,learning, proplem solving and decisons making. However, journalism or journakistic in cronproses has tobe based on principle and theary, and has be grounded on need and true knowladge, since in there thescientific knowledge or true knowledge has to be in growing.Key woords : Journalism, Kognotive psycology, true knoeledge

This research is intended to find out the appropriate or not yet the application of the System of Internal Control of the Government in the Department of Industri and Trade of the North Sulawesi Province with Government Regulation No. 60 Year 2008 about Control Systems Government Intern, by way of identifying what became an obstacle in the process of implementation of the SPIP and any efforts being undertaken in dealing with the application of constraints of SPIP for increased levels of maturity of SPIP. The general the application of SPIP in Department of industry and trade of the North Sulawesi province were in accordance with government regulation No. 60 the year 2008 about SPIP. But, not to the achievement of the target level of 3 (three) maturity of SPIP in the Departmen of industry and trade shows that the application of SPIP still experience particular constraints. As for the constraints in the implementation of SPIP namely; 1) HR which is not yet competent, 2) lack of discipline, 3) evaluation activities, inadequate. Efforts are being made to overcome the constraints in the implementation of SPIP are: 1 HR development program through training of his own Office, 2) build effective communication, 3) build organizational commitment.Keywords: The System of Internal Control of the Government, The Level of Maturity of the Organization of the SPIP, Constraints and Efforts.

In improving the quality and performance of civil servants in government agencies, a rule is made regarding the addition of employee income which is income outside of salary which must be subject to income tax article 21. This research aims to examine the calculation of income tax article 21 for civil servants civil in Dinas Tenaga Kerja Manado society is in accordance with applicable regulations, also aims to add insight into aspects of taxation, especially in calculating income tax article 21. The method used is representative of the quantitative data obtained from the object of service. While the technique of application is to collect quantitative data in the form of numbers and calculations, then based on these data testing is done in order to convince a theory issued.Keywords : Income tax, Additional income

There are three main objectives in government accounting, namely accountability, managerial and supervision. Government accountability is a manifestation of providing information about actions or activities of government financial management during that period. Village Fund Allocation comes from Transfer income sourced from the central and regional financial balance received by the district / city. This research was conducted in the village of Tikela Tombulu, Minahasa regency. in this study using a qualitative method of descriptive approach. The description was obtained through measurement by comparing the Minister of Home Affairs regulation number 113 year 2014 with actual field activities. The results based on the Minister of Home Affairs Regulation number 113 year 2014 indicate that the management of village fund allocations in Tikela is accountable and transparent. But there is still an implementation phase that needs to be improved to the principle of transparency. But it is also supported by people who actively participate in making rural development.Keywords: village fund management, accountability

The objective of this research is to examine the factors that influence information value of local government financial reporting. Information value refers to reliability and timeliness. The factors that influence reliability and timeliness are human resource quality, information technology utilization,internal control system, and local financial monitoring.Local government financial management must be done according to the good governance, that are transparent and accountable, that allow users of financial statement to acces about theresult that local government accomplish. The objective of this research is to investigate the impact of human resources quality, utilization of information technology, local government financial controlling, and internal control system toward value of financial report information, which is timeliness. The research is talking place in BPK-AD of Mayor's Office, Manado. The research method used is quantitative, and the sample is all the population of the officer that works for the research object. The hypothesis test conclude that human resources quality, and utilization of information technology do not have significant impact, while local government financial control and internal control system do have significant effect towards timeliness of financial reporting in BPK-AD of Mayor's Office, Manado.Keyword : Information value, Local Government Financial Report, Human resource quality, utilization of information technologies, local government financial control, and internal control system

Effectiveness of Newspaper Digital Communication for Students Department of Social and Political Sciences Faculty of the University of Sam Ratulangi (Study Tribunmanado.co.id). Developments in information technology from conventional to digital media, or more commonly known by the online media, led to intense competition among the businessmen newspaper or print media to maintain the reader's interest and make it easier to get the desired information readers.Tribun Manado stands as one regional newspaper in North Sulawesi to modernize their conventional digital newspaper or online news (tribunmanado.co.id) in order to accelerate and facilitate the presentation of information to the public. North Sulawesi community well-acquainted with the daily news stands Tribun manado because the presentation is weighted, balanced and easy to understand. With the presence of a digital newspaper or online news, the researcher was interested to study the effectiveness of digital newspaper tribunmanado.co.id because most communities north Sulawesi has not been too understand and know about digital newspapers or online media.The reason why the researchers chose the students because students are users of online media is very active but unfortunately rarely use the print media as a means of information. Researchers focused on students from the Department of Communications Faculty of Social and Political Science University of Sam Ratulangi, because researchers assume they already understand and know about the presence of a digital newspaper or online news.Based on the analysis of the interview data, we concluded that the presence of a digital newspaper tribunmanado.co.id effective enough for the students internet users as their source of information. Practicality and efficiency of a given Internet service, tends to lead to the recognition of a student on the ease of access to digital newspapers or online news tribunmanado.co.id.

Tax inspection is a series of activities to search, collect, process data and or other information to test compliance fulfillment of tax obligations and for other purposes in order to implement the provisions of tax laws and regulations. This matter is also motivated with the current tax law in Indonesia in implementing tax collection with self assessment system. Cost acquisition of Land and Building Rights is one of the local taxes that has a major contribution as local tax revenue. The used analysis method in this research is descriptive with qualitative approach. The results used in this study show that the effectivity of Customs Acquisition Rights on Land and Buildings in 2015-2017 is considered very effective. This means that the performance of the Government in Southeast Minahasa Tenggara is very good because it can meet the targets that have been determined, and the government of Southeast Minahasa Tenggara should continue to maintain it.Keywords: Effectivity, Cost Acquisition of Land and Building Rights, Local Tax

Kemajuan teknologi telah mengantarkan manusia untuk menciptakan bentuk baru dalam berinteraksi dan bersosialisasi, salah satunya adalah inovasi teknologi komunikasi berupa media sosial. Dengan pesatnya perkembangan new media, telah memberikan dampak terhadap situs-situs komunikasi, dari sekedar email dan chatting, menjadi media sosial atau jejaring sosial. Salah satu media sosial yang sedang banyak digunakan oleh pengguna gadget saat ini adalah Instagram. Adapun tujuan dari penelitian ini adalah untuk mengetahui peran media sosial Instagram dalam interaksi sosial antar mahasiswa di tiap-tiap jurusan Fakultas Ilmu Sosial dan Politik dan untuk mengetahui bagaimana perilaku mahasiswa di Fakultas Ilmu Sosial dan Politik Unsrat Manado dalam menggunakan media sosial Instagram. Peneliti menggunakan purposive sampling untuk menentukan informan penelitian, sedangkan teknik pengumpulan data menggunakan wawancara dan dokumentasi. Proses analisis meliputi reduksi data, penyajian data dan penarikan kesimpulan. Hasil dari penelitian ini menunjukkan bahwa media sosial Instagram sangat berperan penting dalam interaksi sosial antar mahasiswa Fakultas Ilmu Sosial dan Politik Unsrat Manado.Kata kunci: peran, media, sosial, instagram, interaksi, mahasiswa

In order to encourage the creation of performance accountability, government agencies need an accountability system so that they can operate efficiently and effectively to realize the transparency of government agencies and maintain public trust in the government, especially the City Government of Manado. This study aims to investigate and describe the System Manado City Government Especially at the Tourism Office. The research method used is descriptive analysis method. The results of this study indicate that the Implementation of the Performance Accountability System of the Manado City Government Agency can improve better transparency where this system is an integration of the planning system, budgeting system, and performance reporting system that is in line with the implementation of the financial accountability system. In this case, each agency, both the leader and the work device, is obliged to record and report on the use of state finances and their suitability with the applicable rules, but in the implementation there are still several obstacles, namely Human Resources that are less understanding and lacking in coordination between providers and trustee / budget users in the institution so that there are differences in the report documents obtained.Keywords : Government agency performance accountability reports, accountability, transparency.

In a government organization requires the existence of an internal control system because with the existence of an internal control system, activities carried out by government agencies are more directed and avoid fraud and safe guard the company's assets from irresponsible parties. The object in this study is the Regional Revenue Service of South Minahasa Regency. The purpose of this study is to analyze the effectiveness of the internal control system on the performance of government agencies in the Regional Revenue Service of South Minahasa Regency. The research method used is descriptive qualitative. Results of research internal control systems applied Government Institution in Regional tax and Retribution Management Agency of South Minahasa Regency are less effective. The achievement of Revenues and realization of Regions in 2016 is less effective because the regional Tax and Retribution Management Agency was only formed in early 2016.Keywords: Effectiveness, Internal Control

Penelitian ini bertujuan untuk mengetahui pengaruh berita LINE TODAY terhadap perilaku mahasiswa program studi ilmu komunikasi fakultas ilmu sosial dan ilmu politik universitas Sam Ratulangi Manado. Dengan menggunakan landasan teori Teori Media Baru. Penelitian ini menggunakan pendekatan metode penelitian kuantitatif. Hasil penelitian ini adalah : Ada hubungan antara variabel Berita LINE TODAY terhadap Perilaku Mahasiswa Program Studi Ilmu Komunikasi Fakultas Ilmu Sosial dan Ilmu Politik Universitas Sam Ratulangi Manado. Hal tersebut dapat ditunjukkan melalui nilai ttabel memiliki nilai 2,44 dengan hasil Uji t yakni 11,25, bahwa "thasil" lebih besar dari "ttabel" yakni dengan nilai 2,44 pada taraf signifikan 1%. Yang diperjelas kembali dengan "ruji" dimana menunjukkan 0,79, lalu dikonsultasikan pada tabel interpretasi nilai korelasi yang menunjukkan hubungan yang "Kuat". Dari hasil tersebut, dicari koefisien penentunya yang menunjukkan besar pengaruh Berita LINE TODAY terhadap Perilaku Mahasiswa Program Studi Ilmu Komunikasi Fakultas Ilmu Sosial dan Ilmu Politik Universitas Sam Ratulangi Manado adalah sebesar 62%. Dari hasil analisis regresi linear sederhana, Berita LINE TODAY terhadap Perilaku Mahasiswa Program Studi Ilmu Komunikasi Fakultas Ilmu Sosial dan Ilmu Politik Universitas Sam Ratulangi Manado terdapat hubungan yang fungsional atau linear dan berarti atau bermakna di antara kedua variabel tersebut.Pengaruh yang ditimbulkkan oleh Berita LINE TODAY pada Mahasiswa Program Studi Ilmu Komunikasi Fakultas Ilmu Sosial dan Ilmu Politik Universitas Sam Ratulangi Manado adalah dilihat dari bertambahnya pengetahuan, adanya sikap senang dan percaya terhadap LINE TODAY juga ada yang mempraktikkan berita dan informasi yang disajikan.Kata kunci : pengaruh, berita, perilaku, mahasiswa