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Analisis Pengelolaan Keuangan Desa Pada Desa Passi dan Desa Muntoi Timur Kecamatan Passi Barat Kabupaten Bolaang Mongondow Makalalag, Magdalena; Morasa, Jenny; Manossoh, Hendrik
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 10, No 2 (2019): Goodwill Vol.10 No.2 Juli- Desember 2019
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v10i2.25003

Abstrak. Penelitian ini bertujuan menganalisis pengelolaan keuangan desa, kendala yangmenghambat serta upaya untuk mengatasi kendala atas pengelolaan keuangan desa pada Desa Passi dan Desa Muntoi Timur Kecamatan Passi Barat Kabupaten Bolaang Mongondow.Â Metode penelitian ini adalah penelitian kualitatif eksploratori. Content analysis (analisis isi) digunakan untuk menganalisis data yang terdiri dari reduksi data, tampilan data dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa pengelolaan keuangan desa pada Desa Passi dan Desa Muntoi Timur Kecamatan Passi Barat Kabupaten Bolaang Mongondow sebagian sudah sesuai dengan Peraturan Menteri Dalam Negeri Nomor 113 Tahun 2014 tentang Pengelolaan Keuangan Desa. Namun masih ditemukan beberapa kendala yaitu struktur birokrasi, sumber daya manusia, dan komunikasi. Upaya-upaya yang harus dilakukan terkait struktur birokrasi yaitu penggantian Kepala Desa dan melakukan audit. Upaya terkait sumberdaya manusia dilakukan kegiatan peningkatan kapasitas Aparat Desa dan melakukan penggantian Aparat Desa sesuai dengan Undang-Undang Desa Nomor 6 Tahun 2014. Upaya terkait komunikasi Pemerintah Desa telah bekerjasama dengan BPD melalui perantara Pemerintah Kecamatan.Kata Kunci: Pengelolaan Keuangan Desa, Regulasi, Kendala dan Upaya.

The Application of Sak-Emkm as a Basis For Preparing Msme Financial Statements (Case Study In UD. Kotamobagu Fragrance Light) Makalalag, Magdalena; Hullah, Abdurahman
Economos : Jurnal Ekonomi dan Bisnis Vol. 6 No. 3 (2023): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v6i3.1967

Public awareness for entrepreneurship, especially MSME actors by taking advantage of existing opportunities, is not followed by understanding and knowledge about the importance of managing a business well. The business community is still unaware of the importance of good financial records and based on applicable standards. The recording of financial transactions is still carried out simply, and some transactions that should have been recorded were not recorded. Because not carrying out proper accounting records causes MSME actors to lack understanding of the preparation of financial statements. This research aims to apply SAK-EMKM as a Basis for Preparing MSME Financial Statements (Case Study at UD. Kotamobagu Aroma Light). This research uses qualitative research methods with a descriptive approach. Data analysis techniques begin by using content analysis, namely making transcripts of interviews, listening carefully, then writing down the words heard according to what is in the recording. The results showed that UD. Cahaya Aroma Kotamobagu has not prepared regular financial statements. This routine meaning is only when they will offer credit loans at the Bank to get KUR (Kredit Usaha Rakyat). In its creation, the company only fills in the format given incorrectly or only fabricates and does not comply with the actual financial statements. MSMEs do not use consultants or parties who know or understand the manufacturing process better. UD. Cahaya Aroma Kotamobagu also found several obstacles experienced by the preparation of financial statements, namely 1). There is a lack of awareness from MSME business actors in their financial management. 2) lack of human resources who have the ability to prepare financial statements and it is too expensive if business owners use employees to help existing businesses. 3). Management is done by the owner himself, so the owner only thinks about sales every day to be able to make a profit.

Break Even Point Analysis As A Profit Planning Tool In Msmes Cv. Leilem Village Partner Era Minahasa District hullah, abdurahman; makalalag, magdalena
Economos : Jurnal Ekonomi dan Bisnis Vol. 6 No. 3 (2023): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v6i3.1968

One of the planning analyses to increase profits that are expected to be used in determining the selling price of a product is through Break Even Point analysis. Through break even points, MSMEs CV. Era Mitra Desa Leilem Kabupaten Minahasa can easily determine the sales volume needed to achieve the desired level of profit. In addition, these business actors will also obtain information on the minimum level of sales that must be achieved so as not to experience losses. The purpose of this study is to analyze Break Even Point as a Profit Planning Tool in MSMEs CV. Era Mitra Desa Leilem Minahasa Regency. The research method used is a qualitative research method with a descriptive approach. Data analysis techniques begin by using content analysis, namely making transcripts of interviews, listening carefully, then writing down the words heard according to what is in the recording. The results showed that the company did not use a clear profit planning method that only followed the number of sales. In addition, in production activities in addition to lack of understanding of employees in the production process, it is also related to the shortage of raw materials that hinder the course of production. Calculation of break even point (BEP) analysis, both in units and in rupiah for the sales of furniture products, CV. Era Mitra Desa Leilem Minahasa Regency can determine the amount of profit on the sale of its products, namely after the sale of 219 units or after obtaining a sales value in rupiah of Rp366,825,000,-. If in 2022 CV. Era Mitra Desa Leilem, Minahasa Regency wants profit to increase by Rp5,000,000 from the profit of the previous period, so the expected amount of profit is Rp65,000,000 CV. Era Mitra Desa Leilem Minahasa Regency had to sell its furniture products as many as 861 sets.

Evaluasi Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah (SAK-EMKM) Menggunakan Teknologi Informasi Pada UMKM Produsen Kue Di Kotamobagu Makalalag, Magdalena; Wuisan, Yesita Windi; Saruan, Tirsa Julianti
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10220

Penelitian ini mengevaluasi penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK-EMKM) menggunakan teknologi informasi pada produsen kue di Kotamobagu. Penelitian ini mengidentifikasi tantangan dalam adopsi SAK-EMKM, seperti rendahnya literasi digital dan keterbatasan infrastruktur teknologi. Data dikumpulkan melalui observasi langsung dan wawancara mendalam dengan pemilik usaha untuk menilai praktik pelaporan keuangan mereka serta penggunaan teknologi. Hasil menunjukkan bahwa sebagian besar UMKM masih bergantung pada pencatatan manual, dengan beberapa UMKM mulai menggunakan Excel dan aplikasi mobile. Penelitian ini menyimpulkan bahwa teknologi informasi meningkatkan akurasi dan efisiensi pelaporan keuangan, namun diperlukan pelatihan lebih lanjut dan dukungan infrastruktur untuk meningkatkan adopsi. Rekomendasi meliputi penyediaan perangkat lunak akuntansi yang terjangkau dan program pelatihan yang ditargetkan untuk membantu UMKM mematuhi SAK-EMKM. Kata Kunci: SAK-EMKM, pelaporan keuangan, teknologi informasi, UMKM, Kotamobagu Ã‚Â

Praktik Pelaporan Keuangan dan Adopsi SAK-EMKM pada Usaha Mikro: Studi Kasus D&L Robusta Coffee Mahmud, Dody; Makalalag, Magdalena
Empiricism Journal Vol. 6 No. 4: December 2025
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/1yp89g96

Penelitian ini mengkaji penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK-EMKM) pada D&L Robusta Coffee, sebuah usaha mikro pengolahan kopi berbasis agrikultur di Indonesia. Penelitian sebelumnya umumnya berfokus pada tingkat kesadaran dan hambatan umum adopsi SAK-EMKM, namun belum secara mendalam merekonstruksi laporan keuangan berbasis SAK-EMKM secara ex post pada konteks usaha mikro agribisnis. Tujuan penelitian ini adalah menganalisis praktik pelaporan keuangan yang berjalan, mengidentifikasi kendala implementasi SAK-EMKM, serta merekonstruksi laporan keuangan sesuai standar yang berlaku. Penelitian menggunakan pendekatan deskriptif kualitatif melalui wawancara mendalam dengan tiga informan kunci, observasi langsung, dan analisis dokumen transaksi. Data dianalisis menggunakan open coding, axial coding, dan selective coding. Hasil penelitian menunjukkan bahwa praktik pelaporan keuangan masih bersifat informal dan terbatas pada pencatatan arus kas masuk dan keluar. Rekonstruksi kuantitatif laporan keuangan menunjukkan total penerimaan kas sebesar Rp177.500.000, pengeluaran kas Rp188.000.000, dan saldo akhir kas Rp18.500.000, dengan laba usaha sebesar Rp23.500.000 pada tahun 2024. Meskipun data keuangan dasar tersedia, usaha belum melakukan klasifikasi transaksi, pencatatan aset dan kewajiban, serta penyusunan laporan keuangan terstruktur. Kendala utama meliputi rendahnya literasi akuntansi, fluktuasi pendapatan, keterbatasan sumber daya manusia, dan minimnya dukungan eksternal. Penelitian ini berimplikasi pada pentingnya pendekatan pendampingan berbasis rekonstruksi laporan keuangan, penyediaan alat pencatatan sederhana, dan penguatan ekosistem dukungan kelembagaan untuk meningkatkan adopsi SAK-EMKM pada usaha mikro agribisnis. Kata kunci: SAK-EMKM; Keuangan UMKM; Usaha Mikro; Adopsi Akuntansi. Financial Reporting Practices and the Adoption of SAK-EMKM in Micro Enterprises: A Case Study of D&L Robusta Coffee Abstract This study examines the implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM) at D&L Robusta Coffee, a micro-scale agribusiness engaged in coffee processing in Indonesia. Previous studies have generally focused on the level of awareness and general barriers to the adoption of SAK-EMKM, but have not extensively reconstructed SAK-EMKM–based financial statements ex post within the context of micro agribusiness enterprises. The objectives of this study are to analyze existing financial reporting practices, identify constraints in the implementation of SAK-EMKM, and reconstruct financial statements in accordance with the applicable standards.The study employs a descriptive qualitative approach through in-depth interviews with three key informants, direct observation, and analysis of transaction documents. Data were analyzed using open coding, axial coding, and selective coding techniques. The findings indicate that current financial reporting practices remain informal and are limited to recording cash inflows and outflows. Quantitative reconstruction of the financial statements shows total cash receipts of IDR 177,500,000, cash disbursements of IDR 188,000,000, and an ending cash balance of IDR 18,500,000, with a business profit of IDR 23,500,000 for the year 2024. Although basic financial data are available, the enterprise has not performed transaction classification, asset and liability recognition, or the preparation of structured financial statements. The main constraints include low accounting literacy, income fluctuations, limited human resources, and minimal external support. This study implies the importance of a mentoring approach based on financial statement reconstruction, the provision of simple bookkeeping tools, and the strengthening of an institutional support ecosystem to enhance the adoption of SAK-EMKM among micro agribusiness enterprises..

Evaluasi Break Even Point (BEP) Terhadap Proses Perencanaan Laba Pada UMKM Pengrajin Furnitur Lokal di Kotamobagu Hullah, Abdurrahman Rigel; Makalalag, Magdalena
Empiricism Journal Vol. 6 No. 4: December 2025
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/c3hfs278

UMKM pengrajin furnitur lokal memainkan peran penting dalam ekonomi berbasis komunitas, namun kerap menghadapi tantangan dalam merancang strategi perencanaan laba yang terstruktur. Dalam konteks ini, konsep Break Even Point (BEP) menjadi relevan namun belum terinternalisasi secara luas. Penelitian ini bertujuan mengeksplorasi bagaimana pelaku UMKM memaknai dan menghadapi praktik perencanaan laba, serta hambatan dan strategi adaptasi mereka terhadap pendekatan manajerial modern. Dengan menggunakan pendekatan kualitatif desain studi kasus, penelitian ini menggali narasi mendalam dari enam partisipan di Kota Kotamobagu yang telah menjalankan usaha lebih dari dua tahun. Data dikumpulkan melalui wawancara semi-terstruktur, observasi partisipatif, dan analisis dokumen sederhana, kemudian dianalisis secara induktif menggunakan teknik analisis tematik berbasis koding terbuka. Penelitian ini mengidentifikasi empat tema utama: keputusan finansial yang berbasis intuisi, ketegangan antara warisan tradisional dan kebutuhan adaptasi sistemik, pemaknaan laba sebagai keberlanjutan sosial, serta kebutuhan akan pengetahuan keuangan yang dapat diakses dan relevan secara kontekstual. Temuan ini menggarisbawahi bahwa perencanaan laba dalam sektor informal adalah proses sosial yang sarat nilai, bukan sekadar teknik kalkulasi. Secara konseptual, studi ini memperluas pemahaman tentang integrasi pengetahuan lokal dalam teori manajerial. Secara praktis, hasil ini merekomendasikan desain intervensi kebijakan dan pelatihan yang lebih partisipatif, adaptif, dan kontekstual. Penelitian ini juga membuka peluang eksplorasi lebih lanjut dalam mengembangkan model pendidikan keuangan berbasis budaya untuk UMKM di wilayah lain. Kata kunci: UMKM; Break Even Point; Perencanaan Laba; Keuangan Berbasis Konteks, Studi Kualitatif. Break-Even Point Based Profit Planning: A Qualitative Study of Local Furniture-Crafting MSMEs in Kotamobagu Abstract Local furniture-crafting MSMEs play an important role in community-based economies, yet they often face challenges in designing structured profit-planning strategies. In this context, the concept of the Break-Even Point (BEP) is relevant but has not been widely internalized. This study aims to explore how MSME actors interpret and navigate profit-planning practices, as well as the barriers and adaptive strategies they employ in response to modern managerial approaches. Using a qualitative case study design, this research elicited in-depth narratives from six participants in Kotamobagu City who had been operating their businesses for more than two years. Data were collected through semi-structured interviews, participant observation, and simple document analysis, and were then analyzed inductively using thematic analysis with open coding. The study identified four main themes: intuition-based financial decision-making, tensions between traditional legacies and the need for systemic adaptation, the meaning of profit as social sustainability, and the need for accessible and contextually relevant financial knowledge. These findings underscore that profit planning in the informal sector is a value-laden social process rather than merely a calculative technique. Conceptually, this study broadens understanding of how local knowledge can be integrated into managerial theory. Practically, the results recommend policy and training interventions that are more participatory, adaptive, and contextual. This study also opens opportunities for further exploration in developing culturally grounded financial education models for MSMEs in other regions.

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