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All Journal Vivabio : Jurnal Pengabdian Multidisiplin Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Applied Sciences (FJAS) Riset Akuntansi dan Portofolio Investasi
Lintong, Diana
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Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Public Health Social Sciences

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Penguatan Ekonomi Rumah Tangga pada Masa Pandemi Covid-19 di Kelurahan Sario Kota Baru Kecamatan Sario Kota Manado Tirayoh, Victorina; Lintong, Diana
VIVABIO: Jurnal Pengabdian Multidisiplin Vol 2, No 2 (2020): VIVABIO:Jurnal Pengabdian Multidisiplin
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35799/vivabio.2.2.2020.31187

Abstract

Kelurahan Sario Kota Baru merupakan salah satu kelurahan yang ada di Kecamatan Sario Kota Manado, yang merupakan lokasi strategis sebagai tempat untuk menjalankan usaha atau berbisnis karena letak yang strategis dekat dengan pusat keramaian dan persekolahan yang termasuk sekolah terfavorit yang ada di Kota Manado yaitu SMA Negeri 1 manado dan SMK Negeri 1 Manado. Pada saat dunia menghadapi situasi pandemi Covid-19 maka terjadi perubahan yang sangat besar dalam seluruh aspek kehidupan masyarakat, termasuk salah satunya larangan untuk berkumpul sehingga segala sesuatunya harus di kerjakan dari rumah. Hal ini sangat berdampak dalam berbagai sektor termasuk bisnis dan usaha yang dijalankan oleh masyarakat yang ada di kelurahan Sario Kota Baru Manado. Diliburkannya sekolah dan pegawai kantor sangat berpengaruh terhadap penghasilan usaha masyarakat yang sebagian besar konsumennya adalah para guru, pegawai dan siswa yang ada. Adapun kelompok masyarakat yang bekerja di perusahaan swasta merasakan hal yang sama akibat adanya pembatasan karyawan sehingga harus menerima keputusan pihak perusahaan untuk dirumahkan sementara. Kegiatan PKM Penguatan Ekonomi Rumah Tangga pada Masa Pandemi Covid-19 di Kelurahan Sario Kota Baru Kecamatan Sario Kota Manado diharapkan membantu masyarakat dalam meningkatkan pendapatan/penghasilan rumah tangga untuk kesejahteraan masyarakat. Metode yang akan dilakukan adalah penyuluhan, pelatihan dan pembagian sembako. Kegiatan ini sudah berlangsung dengan baik, dan masyarakat yang ikut sangat merasakan manfaat dari kegiatan ini terlebih di masa menghadapi pandemi Covid-19.
Implementation of Activity-Based Costing Method in Calculating Kebab Production Cost at TIME420S Langowan Oroh, Sherenity Debora Christy; Pusung, Rudy J.; Lintong, Diana
Formosa Journal of Applied Sciences Vol. 3 No. 11 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i11.12258

Abstract

This study aims to apply the Activity-Based Costing (ABC) method in calculating the Cost of Goods Sold (COGS) of kebabs at Time420s Langowan. The application of the ABC method in this business includes identifying various activities related to kebab production and allocating costs based on the volume cost driver. The method used in this study is qualitative descriptive and uses data collection techniques in the form of interviews. Based on the calculation, the COGS for each kebab is Rp. 23,313, with a total monthly COGS reaching Rp. 26,040,420. The results of the study showed that the ABC method proved to be more accurate and fair in allocating costs because it uses cost drivers according to activities such as ingredient preparation, cooking, and electricity usage, so that COGS is more relevant to the resources used.
Analisis akuntabilitas, partisipatif, dan transparansi pengelolaan dana desa berdasarkan Permendagri Nomor 20 Tahun 2018 (Studi kasus Desa Wiau Lapi Barat, Kecamatan Tareran, Kabupaten Minahasa Selatan) Karundeng, Revio Kevin Brandon; Walandouw, Stanley Kho; Lintong, Diana
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.275

Abstract

Village Fund management is a major issue in village development in Indonesia. Regulation of the Minister of Home Affairs Number 20 of 2018 regulates the management of village funds, prioritizing accountability, participation, and transparency. The purpose of this study was to determine and evaluate the accountability, participation, and transparency of village fund management in Wiau Lapi Barat Village, Tareran District, South Minahasa Regency. This study used a qualitative descriptive method and the data collection techniques used were documentation and interviews. This interview involved stakeholders related to village fund management in Wiau Lapi Barat Village. The results of this study conclude that Wiau Lapi Barat Village has made good efforts in transparency, accountability, and participation to manage village funds in accordance with the Regulation of the Minister of Home Affairs Number 20 of 2018. However, there are still things that need to be improved in transparency to the community to achieve more optimal village fund management. The results of this study conclude that Wiau Lapi Barat Village has made good efforts in transparency, accountability, and participation to manage village funds in accordance with the Regulation of the Minister of Home Affairs Number 20 of 2018. However, there are still things that need to be improved in transparency to the community to achieve more optimal village fund management.
Calculation of the Basic Cost of Boarding Rooms Using the Activity Based Costing Method in Determining Boarding Room Rental Rates (Case Study of Boarding Houses in Environment VIII, Bahu Village) Paraibabo, Medlin Ivana Atalia; Runtu, Treesje; Lintong, Diana
Formosa Journal of Multidisciplinary Research Vol. 3 No. 9 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i9.11408

Abstract

Activity Based Costing is a system of accumulating costs and assigning costs to a product using various cost drivers, carried out by tracing costs from activities and after that tracing costs from activities to a product. The aim of this research is to determine the calculation of the cost of boarding rooms using the Activity Based Costing method in determining boarding room rental rates at boarding houses in Ward VIII, Bahu Village. The data analysis method used in this research is the descriptive analysis method. Based on the research results obtained, the basic price of boarding rooms using the activity based costing method has a nominal difference that is smaller than the price set by the boarding room owner.
Co-Authors Karundeng, Revio Kevin Brandon Oroh, Sherenity Debora Christy Paraibabo, Medlin Ivana Atalia Rudy J. Pusung Stanley Kho Walandouw Treesje Runtu Victorina Z. Tirayoh