Article Per Year (5 Year)
p-Index From 2021 - 2026
0.659
P-Index
This Author published in this journals
All Journal Journal of Information System, Applied, Management, Accounting and Research EAJ (ECONOMICS AND ACCOUNTING JOURNAL) SENTRI: Jurnal Riset Ilmiah Journal of Management Accounting Business and International Research
Toweula, Alpindos
Unknown Affiliation
Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
DESAIN LAPORAN KEUANGAN BERDASARKAN SAK EMKM PADA BUDIDAYA IKAN MUJAIR (STUDI KASUS PADA UD BLESS) Nender, Christina; Korompis, Sintia Nurani; Pantow, Andreuw Kristian; Toweula, Alpindos; Tangon, Joseph Nugraha
Journal of Information System, Applied, Management, Accounting and Research Vol 8 No 2 (2024): JISAMAR (March-May 2024)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v8i2.1478

Abstract

UD Bless is an entity that runs a mujair fish farming business. The fish farming process starts from nursery or spawning, hatchery, enlargement until the fish is ready to be harvested/sold. This business is located in Eris Village, Eris District. In running its business, UD. Bless has not carried out financial management in accordance with applicable standards due to limited knowledge or understanding of proper financial management. The purpose of this research is to compile UD's financial statements. Bless in accordance with SAK EMKM. This research was conducted at UD. Bless. Research data obtained from primary and secondary sources. The analysis tool used is descriptive analysis. The findings obtained after conducting research are UD. Bless has not prepared financial reports and still conducts simple financial records. The financial statements made by researchers for UD. Bless in accordance with SAK EMKM which consists of Income Statement, Statement of Financial Position, and Notes to Financial Statements. Researchers recommend to UD. Bless in order to use the financial statements that have been made as guidelines for the preparation of financial statements in the following periods.
Internal Control System Analysis of Merchandise Inventory Process at PT. Midi Utama Indonesia Tbk Manado Branch Tuerah, Raykes Hinrich; Toweula, Alpindos; Korompis, Sintia N; Sahibondang, Gloria Treisya
Journal Of Accounting Management Business And International Research Vol 2, No 1 (2023): April 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v2i1.345

Abstract

Inventory is very important in supporting the operational activities of trading companies. Internal control aims to protect company assets that are vulnerable to damage, fraud and theft. This research was conducted at PT Midi Utama Indonesia Tbk Manado branch. The purpose of this study is to determine the application of internal control over merchandise inventory and whether the internal control over merchandise inventory has been running effectively and efficiently. The research method used in this research is descriptive qualitative which is described in the form of internal control system data in which there are types of inventory, purchasing procedures and merchandise expenditure. The results of the research show that internal control over merchandise inventory as a whole has been going well. This is indicated by the existence of an organizational structure that clearly separates the functions and responsibilities of inventory management, as well as a well-implemented authority system and procedure for recording inventory transactions. Recommendations for the organizational structure so that the company can maintain the separation of duties and responsibilities of each of its parts. And to prevent errors in recording goods, those in an overshit position must make notes to the personnel who will replace them, then conduct training and improve strict supervision and good control, so that employees can understand and apply what has become the provisions of the company.
Perancangan Konsep Sistem Pencatatan Persediaan Berbasis Digital Pada UMKM di Kota Manado Tangon, Joseph; Tuerah, Raykes Hinrich; Ratag, Johana; Maryadi, Dominikus Andreo; Maluw, Fandel; Rombot, Raymond F; Toweula, Alpindos
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 8 (2025): SENTRI : Jurnal Riset Ilmiah, Agustus 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i8.4320

Abstract

Difficulties in obtaining information regarding inventory stock and in generating reports for incoming and outgoing goods have become persistent challenges for companies. To address these issues, an information system that meets the company's informational needs is required. This study aims to design a web-based inventory information system. In response to these challenges, it is necessary to develop a digital inventory recording system that is easily accessible, user-friendly, and relevant to the conditions of micro, small, and medium enterprises (MSMEs). The system should be capable of automating the recording process of incoming and outgoing goods, sending notifications when stock reaches the minimum threshold, and generating reports to support inventory planning and control. Given this background, the central research question is: How can a digital inventory recording system be designed for MSMEs in Manado City? A digital-based accounting information system can assist businesses, particularly MSMEs, in presenting reliable information in an effective, efficient, affordable, and user-friendly manner. The Waterfall model is a traditional method used in information system development. This method follows a sequential and structured process, starting from requirement analysis, system design, implementation, testing, to maintenance and updates. The proposed digital inventory recording system can assist MSMEs in tracking stock accurately, efficiently, and in real time. Features such as notifications, automated reporting, and a simple interface make this system easy to use and well-suited for the needs of small businesses. Additionally, the system is designed to support future digital integration.
DEVELOPMENT OF OPTIMAL INVENTORY MANAGEMENT MODELS WITH HYBRID PUSH/ PULL SYSTEM AS INCREASED PERFORMANCE OF FISHERY ENTITIES IN NORTH SULAWESI Wauran, Anita Ludia Vivian; Tangon, Joseph Nugraha; Toweula, Alpindos
EAJ (Economic and Accounting Journal) Vol. 1 No. 3 (2018): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v1i3.y2018.p190-197

Abstract

Proper production and inventory policies are key factors for the success of modern companies in a competitive environment. In order to be a winner and a very high demand, it is very important for the company to overcome the problems of production, timely delivery, and the transfer of which is a limitation or difficult company. There is a need for an optimal management that can manage the resource constraints of a companythrough the theory constrains of a hybrid policy that collaborates between push strategies, which is to make an order by pull strategy, which is to make it stored (David Claudio, Jie Zhang, and Ying Zhang, 2007). The purpose of this research is to produce an optimal management model with hybrid push/pull system as a manifestion of fishery performance in North Sulawesi.The types of data used in this study are qualitative data and quantitative data, qualitative data directly from primary sources of fisheries entities in North Sulawesi through interviews. While quantitative data is obtained from secondary sources is data of corporate financial statements including production reports of Fisheries Entities in North Sulawesi through documents with all the contents of all fisheries entities.
Co-Authors Andreuw Kristian Pantow Maluw, Fandel Maryadi, Dominikus Andreo Nender, Christina Ratag, Johana Raykes Hinrich Tuerah Rombot, Raymond F Sahibondang, Gloria Treisya Sintia Nurani Korompis Tangon, Joseph Nugraha Wauran, Anita Ludia Vivian