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All Journal JURNAL RISET AKUNTANSI DAN AUDITING Jurnal Akuntansi Manado (JAIM) Economos : Jurnal Ekonomi dan Bisnis
Makalalag, Magdalena
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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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

Abstract

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.  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

Abstract

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

Abstract

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

Abstract

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  
Co-Authors Hendrik Manossoh, Hendrik Hullah, Abdurahman Jenny Morasa Tirsa Julianti Saruan Wuisan, Yesita Windi