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All Journal Jurnal Bisnis Terapan Jurnal Ekonomi, Manajemen, Akuntansi
Merry Ligia Sael
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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DESAIN APLIKASI LAPORAN KEUANGAN USAHA KOS-KOSAN BERDASARKAN SAK EMKM MENGGUNAKAN MICROSOFT ACCESS Joseph Tangon; Merry Ligia Sael; Ririn Fadilah Baso
Jurnal Bisnis Terapan Vol. 5 No. 1 (2021): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v5i1.3931

Abstract

Abstract The purpose of this study was to design existing financial reports using applications that are easier, faster, more complete, accurate, and timely in presenting financial statement information. This research was conducted at the Kost Katto 2 Kec. Mapanget, Manado. The data obtained from the author's interviews with business owners and employees. The research method used was a qualitative method with a descriptive approach. Data collection was carried out by means of observation, interviews, and literature study.The results showed that in preparing financial reports based on SAK EMKM using Microsoft Access, all difficulties and problems faced in preparing financial reports could be resolved. This arrangement was based on the accounting cycle by preparing the required forecast tables, after which it can input transactions and can see the results of the financial statement design in the form of an income statement, a statement of financial position, and notes to financial statements. The recommendation from the results of this study is that Kost Katto 2 should make bookkeeping reports in accordance with existing standards and make financial reports using the Microsoft Access application program designed based on SAK EMKM Keywords: Application design, financial report, SAK EMKM
Analisis Pengendalian Biaya Administrasi Dan Umum Pada PT PLN (Persero) Unit Induk Distribusi Suluttenggo Melisa Supit; Merry Ligia Sael; Novy Johan Kasenda
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 5: Juli 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i5.17512

Abstract

Pengendalian biaya administrasi dan umum merupakan salah satu aspek penting dalam menjaga efisiensi penggunaan anggaran perusahaan. Penelitian ini bertujuan untuk menganalisis penerapan dan efektivitas pengendalian biaya administrasi dan umum pada PT PLN (Persero) Unit Induk Distribusi Suluttenggo. Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa pengendalian biaya administrasi dan umum telah dilaksanakan melalui tahapan penyusunan anggaran, pelaksanaan, dan pengawasan yang terstruktur. Penggunaan biaya dikendalikan sesuai dengan anggaran yang telah ditetapkan dan didukung oleh sistem aplikasi yang mampu membatasi pengajuan biaya secara otomatis sehingga dapat meminimalkan penyimpangan anggaran. Kendala yang dihadapi perusahaan berupa adanya kegiatan dari pihak eksternal yang tidak direncanakan sebelumnya sehingga memerlukan penyesuaian melalui mekanisme rekomposisi anggaran. Secara keseluruhan, pengendalian biaya administrasi dan umum pada PT PLN (Persero) Unit Induk Distribusi Suluttenggo telah berjalan efektif dalam mendukung efisiensi penggunaan anggaran perusahaan.
Co-Authors Melisa Supit Novy Johan Kasenda Ririn Fadilah Baso Tangon, Joseph Nugraha