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All Journal JURNAL RISET AKUNTANSI DAN AUDITING Owner : Riset dan Jurnal Akuntansi Journal of Information System, Applied, Management, Accounting and Research Jurnal Ilmiah Akuntansi dan Finansial Indonesia Jurnal Riset Akuntansi Politala Accounting Profession Journal (APAJI) JURNAL UMBANUA Jurnal Pengabdian pada Masyarakat Jurnal Pengabdian Masyarakat Bhinneka Journal of Accounting Management Business and International Research Seminar Nasional Produk Terapan Unggulan Vokasi Margin: Jurnal Lentera Managemen Keuangan Jurnal Ekonomi, Manajemen, Akuntansi Journal Markcount Finance
Sintia Nurani Korompis
Politeknik Negeri Manado
Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Mathematics Mechanical Engineering Public Health Social Sciences Transportation Other

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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 Sistem Akuntansi Persediaan Pakan Ikan Berbasis Google Spreadsheet pada Usaha Budidaya Perikanan Pantow, Andreuw Kristian; Korompis, Sintia Nurani; Rumambi, Hedy Desiree; Rombot, Raymond Festus; Paendong, Yelly
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 1 (2024): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/gwv07q19

Abstract

This study aims to design a fish feed inventory record at UD Bless using Google Spreadsheets. The research method is qualitative. Primary data in this study were obtained by conducting direct interviews with business owners. Secondary data in this study are in the form of transaction evidence, inventory records arranged in archives. The results of the study are the design of a feed inventory accounting system at UD Bless which consists of a list of feed inventory, inventory purchases and sales, cash and credit inventory purchases, cash and credit inventory sales, and profitability of each type of inventory.
Meningkatkan Literasi Dalam Penyusunan Laporan Keuangan Pada UMKM Kuliner Manado Tuerah, Raykes H; Maradesa, Christony; Tangon, Joseph N; Korompis, Sintia N; Pantouw , Andreuw; Rumambi, Hedy Desiree
Jurnal Pengabdian Masyarakat Bhinneka Vol. 4 No. 1 (2025): Bulan September
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v4i1.487

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas literasi sumber daya manusia (SDM) pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) kuliner di Kota Manado dalam penyusunan laporan keuangan yang sesuai standar sederhana. Permasalahan utama yang dihadapi UMKM adalah rendahnya kesadaran akan pentingnya pencatatan keuangan, keterbatasan kemampuan teknis, serta kesulitan dalam mengakses modal akibat ketiadaan laporan keuangan yang rapi. Kegiatan dilaksanakan melalui tiga tahap, yaitu sosialisasi mengenai manfaat laporan keuangan, pelatihan teknis pencatatan dan penyusunan laporan sederhana, serta pendampingan praktis menggunakan transaksi nyata usaha peserta. Metode yang digunakan adalah pendekatan ceramah partisipatif dan praktik langsung dengan model Participatory Action Research (PAR). Hasil kegiatan menunjukkan adanya peningkatan signifikan dalam pemahaman dan keterampilan peserta. Para pelaku UMKM mulai terbiasa melakukan pencatatan keuangan harian, menyusun laporan kas, serta menghasilkan laporan laba rugi sederhana. Selain itu, pengenalan aplikasi pencatatan berbasis digital web membantu meningkatkan konsistensi pencatatan. Kesimpulannya, kegiatan ini efektif dalam membangun kesadaran, meningkatkan keterampilan teknis, serta memberikan dampak nyata bagi UMKM kuliner di Manado dalam pengelolaan keuangan yang lebih profesional.
Analisis Konseptual Smart Energy Management System Terintegrasi Artificial Intelligence untuk Mendukung Ekosistem Hijau Berkelanjutan Lambonan, Oldi Malfri; Korompis, Sintia Nurani; Rondonuwu, Bervie Fransel
Prosiding Seminar Nasional Produk Terapan Unggulan Vokasi Vol 5 No 1 (2026): Prosiding Seminar Nasional Produk Terapan Unggulan Vokasi Ke-6 Politeknik Negeri
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat Politeknik Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini dilatarbelakangi oleh meningkatnya kebutuhan pengelolaan energi yang efisien, cerdas, adaptif, dan berorientasi pada keberlanjutan lingkungan. Smart Energy Management System terintegrasi Artificial Intelligence dipandang sebagai pendekatan potensial untuk mendukung efisiensi penggunaan energi, pengurangan pemborosan, serta penguatan ekosistem hijau berkelanjutan. Penelitian ini bertujuan untuk menganalisis secara konseptual integrasi sistem manajemen energi cerdas dengan Artificial Intelligence dalam mendukung pengelolaan energi berbasis data. Metode yang digunakan adalah studi literatur konseptual melalui penelusuran, analisis, dan sintesis konsep fisika energi, efisiensi energi, smart energy system, Artificial Intelligence, dan keberlanjutan lingkungan. Hasil kajian menunjukkan bahwa integrasi Artificial Intelligence dalam SEMS berperan dalam prediksi konsumsi energi, deteksi pemborosan, klasifikasi pola penggunaan, dan rekomendasi efisiensi. Hasil utama penelitian berupa arsitektur konseptual SEMS-AI yang mencakup input data energi, akuisisi data, database, pra-pemrosesan, modul AI, dashboard monitoring, rekomendasi efisiensi, estimasi dampak lingkungan, dan umpan balik keputusan. Model ini penting sebagai dasar pengembangan sistem energi cerdas untuk mendukung efisiensi energi, pengambilan keputusan berbasis data, dan ekosistem hijau berkelanjutan.
Analisis Penerapan Metode Penyusutan Aset Tetap Dan Pengaruhnya Terhadap Laba Perusahaan Pada PT. Enseval Putera Megatrading, Tbk Cabang Manado Destrina T A Siep; Alpindos Towouela; Sintia N Korompis; Raykes H Tuerah; Dominikus Andreo M
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.6030

Abstract

PT. Enseval Putera Megatrading Tbk, Manado Branch is a distributor company that sells pharmaceutical, food, and beauty products. PT. Enseval Putera Megatrading, Tbk Manado Branch uses the straight-line depreciation method to depreciate all of its fixed assets. This straight-line depreciation method is in accordance with Financial Accounting Standard (FAS) No. 16 on Fixed Assets. This study aims to analyze the application of the fixed asset depreciation method and its effect on company profit at PT. Enseval Putera Megatrading, Tbk Manado Branch. The research method used is a qualitative method . Primary data is obtained through interviews and observations, while secondary data is obtained from the company's financial statements. This study provides results on how to calculate depreciation of fixed assets if using other methods such as declining balance and sum-of-the-years' digits, and how each method affects the tax burden, especially in this study, on the profit generated. This study recommends that PT. Enseval Putera Megatrading, Tbk Manado Branch consider using other depreciation methods that can provide greater benefits to the company.
IMPROVING DISTRIBUTION INVENTORY CONTROL THROUGH FIFO AND COSO FRAMEWORK AT PT. MITRA KENCANA DISTRIBUSINDO Regina Luntungan; Sintia Nurani Korompis; Elisabeth Deisi Malonda; Noah Smith
Journal Markcount Finance Vol. 4 No. 4 (2026)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v4i4.4181

Abstract

This study aims to analyze the effectiveness of inventory internal control using the First In, First Out (FIFO) method at PT Mitra Kencana Distribusindo, particularly in the Non-Food Warehouse. This research employed a descriptive qualitative approach with an evaluative orientation based on the COSO internal control framework. Data were collected through structured interviews with two purposively selected informants, direct non-participant observation of warehouse activities, and documentation review of receiving notes, cash invoices, warehouse cards, stock opname documents, aging reports, non-food inventory data, and checker duty documents. Data analysis was carried out through data reduction, data display, and conclusion drawing by grouping the findings into the five COSO components and FIFO implementation criteria. The findings indicate that inventory control has been implemented through receiving and issuing procedures, segregation of duties, authorization, internal and external checker functions, warehouse cards, stock opname, aging reports, and FIFO-based inventory circulation. However, the control system is not yet fully optimal because several critical weaknesses remain, particularly incomplete batch/expiry information, limited written follow-up documentation for stock opname results, insufficient FIFO-based warehouse layout control, and inadequate follow-up records for discrepancies, returns, damaged goods, defective goods, and items approaching expiry. This study concludes that FIFO-based inventory internal control is sufficiently effective, but still requires stronger documentation, monitoring, and corrective action procedures to improve inventory accuracy, traceability, and risk responsiveness.
Analisis Perlakuan PPh Pasal 22 atas Pembelian Bahan Baku Kelapa Utuh Pada PT Royal Coconut Kawangkoan Jihan Ayu Sabilah; Merry Sael; Sintia Korompis
Margin: Jurnal Lentera Managemen Keuangan Vol. 4 No. 02 (2026): Agustus 2026
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/margin.v4i02.1548

Abstract

Penelitian ini bertujuan untuk menganalisis perlakuan perpajakan pajak penghasilan (PPh) Pasal 22 atas pembelian bahan baku kelapa utuh pada PT Royal Cococnut Kawangkoan, sebuah perusahaan industri pengolahan kelapa di Sulawesi Utara yang menggunakan kelapa utuh sebagai bahan baku produksi. Permasalahan yang dikaji adalah bagaimana perusahaan memperlakukan objek pajak, pihak pemungut dan pihak yang dipungut, dasar pengenaan pajak, tarif, pemungutan, penyetoran, pelaporan serta pencatatan PPh Pasal 22 berdasarkan Peraturan Menteri Keuangan Nomor 51 Tahn 2025. Penelitian menggunakan metode kualitatif deskriptif dengan pendekatan studi kasus. Data primer diperoleh melalui wawancara terstruktur dengan informan yaitu office manager, bagian accounting, purchasing, gudang, kasir, dan produksi, sedangkan data sekunder berupa laporan penimbangan kelapa utuh, daftar supplier, dan mutasi rekening bank. Data dianalisis secara deskriptif kualitatif dengan pendekatan analisis kesesuaian terbatas. Hasil penelitian menunjukan bahwa perusahaan telah memperlakukan pembelian kelapa utuh sebagai objek PPh Pasal 22 sejak oktober 2013, memungut pajak dengan tarif 0,25% dari dasar pengenaan pajak berupa nilai netto hasil penimbangan tidak termasuk PPN, memotong pajak tersebut dari pembayaran kepada pemasok, dan mencatat transaksi melalui nota timbang, nota pembelian, aplikasi Accurate, serta Microsoft Excel. Penyetoran dan pelaporan dinyatakan dilakukan setiap bulan melalui sistem Coretax, namun, bukti setor, Nomor transaksi Penerimaan Negara (NTPN), dan bukti lapor belum dapat divertifikasi karena keterbatasan dokumen pendukung. Kendala utama yang ditemukan adalah rendahnya pemahaman pemasok terhadap kewajiban pemotongan pajak, ketidaksesuaian dataidentitas pemasok, serta belum tersedianya standar operasional prosedur perpajakan tertulis. Penelitian ini menyimpulkan bahwa perlakuan PPh Pasal 22 pada PT Royal Cococnut kawangkoan sudah berjalan cukup sesuai dari sisi praktik, tetapi masih perlu diperkuat dari sisi dokumentasi formal dan pengendalian administrasi perpajakan. 
Co-Authors Alfrets Daleno Alouw, Sintje Alpindos Towouela Andreuw Kristian Pantow Bervie Fransel Rondonuwu Christony Maradesa Deisi Malonda Destrina T A Siep Elisabeth Deisi Malonda Esrie A. N. Limpeleh Grace Ropa Hedy D. Rumambi Hedy Desiree Rumambi Jenny Morasa Jihan Ayu Sabilah Johanis, Yuni Kaparang, Revleen Mariana Kumaat, Lusye Maryadi, Dominikus Andreo Meike Negawati Kesek Merry Sael Nender, Christina Noah Smith Oldi Malfri Lambonan Paendong, Yelly Pantouw , Andreuw Raykes Hinrich Tuerah Raymond Festus Rombot Regina Luntungan Revleen Kaparang, Revleen Rombot, Raymond Festus Rumambi, Hedy Rumambi, Hedy Desiree Saerang, David P E Sahibondang, Gloria Treisya Syaefudin, Fanesa Tangon, Joseph Nugraha Tatuu, Maikel Ariel Toweula, Alpindos Tuerah, Raykes H Wagiu, Decire Walukow, Ivoletti Merlina Wangarry, Andreas Yelly Paendong