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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN JURNAL LPPM BIDANG EKOSOSBUDKUM jurnal syntax admiration Formosa Journal of Science and Technology (FJST) Journal of Governance, Taxation, and Auditing Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis
Kapojos, Peter Marshall
Sam Ratulangi University
Aerospace Engineering Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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Analysis of Financial Management of Village-Owned Enterprises (BUMDes) Based on Government Regulation Number 11 of 2021 (Case Study in Niampak Village, Beo Selatan District, Talaud Islands Regency) Maradesa, Maya Veronicha; Tinangon, Jantje J.; Kapojos, Peter M.
Formosa Journal of Science and Technology Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v4i1.13445

Abstract

This research aims to determine the financial management of the Village-Owned Enterprise (BUMDes) Tinarangen in Niampak Village, South Beo District, Talaud Islands Regency. The research method used is qualitative with descriptive analysis. Data collection techniques are observation, interviews, and documentation. The data sources in this research are primary and secondary data. This research is guided by Government Regulation No. 11 of 2021 concerning Village-Owned Enterprises, wich seen from the process of planning, implementation, and accountability. The result of the research show that (1) Planning at BUMDes Tinarangen is discussed and agreed upon during village meetings; (2) Implemetation of BUMDes Tinarangen are carried out by the operational executor, where the in recording records BUMDes Treasurer only records cash expenditures in the daily cash book, while cash income are not recorded. The financial reports are prepared by the BUMDes supervisor due to the Treasurer's limitations in preparing financial reports; (3) The accountability of BUMDes Tinarangen, since it started operating until now has only been to the BUMDes Supervisor and is only verbal accountability.
Analisis Catatan atas Laporan Keuangan pos aset tetap pada Badan Keuangan dan Aset Daerah Kota Manado Siagian, Timotius; Budiarso, Novi Swandari; Kapojos, Peter M.
Riset Akuntansi dan Manajemen Pragmatis Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.237

Abstract

Presenters of financial reports must include notes as an integral part of general-purpose financial reports. This study discuss Government Regulation (PSAP) Number 71 Year 2010, Statement number 04  about Notes to the Financial Statements, focusing on the fixed assets account.The objectives of this research are to ascertain the level of detail and clarity of the notes on financial reports for fixed assets items presented by the Finance and Asset Management Agency Regions (BKAD) of the Manado City Government for users of financial reports, including the government and the public.The research method is descriptive qualitative, with data collection through interview techniques and documentation. The research results show that the Notes to Financial Reports, especially fixed asset items produced by the BKAD of the Manado City Government, are not fully informative.
Analisis perhitungan dan pelaporan Pajak Pertambahan Nilai atas subsidi LPG berdasarkan PMK Nomor 11 tahun 2025 pada agen gas LPG 3 kg PT Fortuna Inti Gas di Kabupaten Minahasa Selatan Keintjem, Given Pieter; Sabijono, Harijanto; Kapojos, Peter M.
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.360

Abstract

This study aims to explore how PT Fortuna Inti Gas calculates and reports Value Added Tax (VAT) on the sale of subsidized 3-kg LPG in accordance with the provisions of Minister of Finance Regulation (PMK) No. 11 of 2025. It also examines the challenges faced by the company and the strategies implemented to ensure tax compliance. The research uses a descriptive qualitative method, with data collected through interviews, observations, and document analysis. The findings show that the company calculates VAT based on the difference between the agent's selling price and the purchase price from Pertamina, using a tax rate of 1.1/101,1. Reporting is carried out monthly through the e-Faktur system. However, the company faces several obstacles, including limited human resources familiar with the updated regulations, technical issues with the reporting system, and a lack of internal data synchronization. To overcome these issues, PT Fortuna Inti Gas applies several strategies, such as internal training, the development of standard operating procedures for tax reporting, and collaboration with tax consultants. The results highlight the importance of regulatory understanding and administrative readiness in ensuring proper and sustainable tax compliance.
Analisis perlakuan Pajak Pertambahan Nilai bagi wajib pajak setelah dikukuhkan sebagai Pengusaha Kena Pajak pada PT Grand Lotus Reridence (Developer) di Bitung Ong, Karina Theresia; Sabijono, Harijanto; Kapojos, Peter Marshall
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.368

Abstract

Value Added Tax (VAT) is a major source of state revenue and is imposed on the consumption of taxable goods and services. This study aims to analyze the calculation, recording, and reporting of VAT after the confirmation of PT Grand Lotus Residence in Bitung as a Taxable Entrepreneur (PKP). The research adopts a qualitative method through interviews and documentation. The results show that VAT calculation and recording have been carried out in accordance with Law No. 7 of 2021 and generally accepted accounting principles. However, VAT reporting was not fully compliant due to delays in filing during January–March 2024, which led to administrative penalties. These findings emphasize the importance of accurate documentation, timely reporting, and strengthened coordination between companies and accounting service providers to ensure tax compliance and minimize sanctions.
Penjualan berbasis digital dan literasi digital terhadap peningkatan profitabilitas UMKM di Kecamatan Malalayang Kota Manado Manuho, Jessica Jeniver; Pontoh, Winston; Kapojos, Peter M.
Riset Akuntansi dan Manajemen Pragmatis Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.376

Abstract

This study investigates the effect of digital-based sales and digital literacy on the profitability of Micro, Small, and Medium Enterprises (MSMEs) in Malalayang District, Manado City. Recognizing the growing importance of digital transformation, the research examines how adopting digital sales platforms and enhancing digital literacy contribute to improving business performance. A quantitative approach was employed using primary data collected from 50 MSME owners through structured questionnaires. Multiple linear regression analysis with Jamovi v2.3.28 was used to test the hypotheses after conducting validity, reliability, and classical assumption tests. The findings reveal that both digital-based sales and digital literacy individually and jointly have a significant and positive effect on MSME profitability. These results highlight the critical role of digital competencies and online marketing strategies in enhancing the financial performance of MSMEs. The study contributes to the literature by providing empirical evidence from a developing region and offers practical implications for policymakers and entrepreneurs in designing effective digital empowerment programs for MSMEs.
Co-Authors David Paul Elia Saerang Dhullo Afandi Dominggus, Ester Alfrida DOTULONG, Prisila M. Essau, Nadia Clarisa Frillia Yuliet Ihalauw Grace B. Nangoi Harianto Sabijono, Harianto Harijanto Sabijono Hendrik Manossoh, Hendrik Herlin Tangdilassu Herman Karamoy Inggriani Elim Jantje J. Tinangon Jenny Morasa Jenny Morasa Jenny Morasa Jullie J Sondakh Katryn Natania Mega Keintjem, Given Pieter Lidia M. Mawikere Lintje Kalangi Lintje Kalangi Lucas, Kanaya Zefanya Laeticia Rachel Madika, Julio A. C. Mananggel, Adolfine mandagi, Jaquline imelda Manuho, Jessica Jeniver Maradesa, Maya Veronicha Mokoagouw, Reyyansi Wicen Ngurawan, Yusril I. Novi Swandari Budiarso Ong, Karina Theresia Pinatik, Trianti K. A. Rindengan, Anatasia Maria Trisilia Shinta, I Dewa Ayu Siagian, Timotius Sumanti, Alva Oktavianus Tede, Reni Thessa Regisof Mega Wahiji TUMIMOMOR, Cherril Angelia Winston Pontoh