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All Journal Journal of Information System, Applied, Management, Accounting and Research Jurnal Riset Terapan Akuntansi Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Indonesian Journal of Social Science Research JURNAL UMBANUA Jurnal Pengabdian pada Masyarakat
Paendong, Yelly Sjenny
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Financial Statement Model Based on SAK EMKM In The “Polife” Student Entrepreneur Group Lusye Corvanty Kumaat; Yelly Sjenny Paendong; Jerry Sonny Lintong
Indonesian Journal of Social Science Research Vol 2 No 1 (2021): Indonesian Journal of Social Science Research (IJSSR)
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (308.28 KB) | DOI: 10.11594/ijssr.02.01.04

Abstract

The purpose of this research is to create a Financial Report Model based on SAK-EMKM in the Student Entrepreneurial Group "PROLIFE" in Manado City, North Sulawesi Province. The ratio of the number of entrepreneurs or entrepreneurs in Indonesia is currently only 2 percent of the total population. Ideally, the ratio of entrepreneurs is 4 percent in order to encourage national economic growth. The POLIFE student entrepreneurial group is part of the Student Entrepreneurship Program (SEP) which is a program initiated by the Ministry of Education and Culture of the Republic of Indonesia, to be developed into campus life in order to stimulate the entrepreneurial spirit of students. As an entity, the manager is obliged to prepare financial reports, which will be used by interested parties in making decisions. To help MSMEs meet their financial reporting needs, the Indonesian Institute of Accountants' Financial Accounting Standards Board has compiled and ratified SAK EMKM. Financial reports based on SAK EMKM, which Polife must prepare, consist of a statement of financial position, an income statement, and notes to financial statements.
Penyusunan Laporan Keuangan menggunakan Aplikasi Akuntansi UKM pada BUMDesa Mapalus Desa Watutumou III Kecamatan Kalawat, Kabupaten Minahasa Utara Jerry Sonny Lintong; Raykes H Tuerah; Lusye C Kumaat; Yelly Sj Paendong; Fanjili G Mamonto; Marcelino P Lintong; Gita G Santi
JURNAL UMBANUA Vol 2 No 1 (2022): JURNAL UMBANUA POLITEKNIK NEGERI MANADO
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat Politeknik Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (465.162 KB)

Abstract

Kebanyakan permasalahan BUMDesa di Sulawesi Utara masih dikelola secara paruh waktu. Artinya pengurus yang mengelola entitas belum sepenuhnya bekerja full time, karena selain mengelola entitas mereka juga mempunyai pekerjaan utama lainnya. Program diseminasi produk teknologi ke masyarakat ini dimaksudkan untuk memudahkan pengelola BUMDesa dalam menyusun laporan keuangan entitas, yang dapat dilakukan dengan bantuan aplikasi Akuntansi UKM dengan menggunakan android, yang dapat dikerjakan dimana saja walaupun tanpa jaringan internet. Dengan penggunaan aplikasi ini lebih memudahkan praktisi BUMDesa, karena dapat mengurangi kegiatan klerikal. Kegiatan pengabdian ini bertujuan : (1). Meningkatnya pengetahuan dan keterampilan mitra memanfaatkan teknologi informasi, akan meningkatkan performance usahanya karena pencatatan transaksi tidak lagi menggunakan tulis tangan, tapi langsung di entry di android. (2). Tersedianya laporan keuangan BUMDes yang comprehensive, dan (3). Meningkatnya kemitraan Polimdo dengan IDUKA. Metode yang digunakan berupa seminar, focus group discussion, dan workshop dengan pemerintah desa Watutumou III dan pengelola BUMDesa Mapalus. Saat pelaksanaan peserta sangat antusias mengikuti kegiatan pengabdian karena langsung mempraktekkan di android masing-masing, seperti cara mengisi menu pengaturan, setting kode akun, entry data transaksi, dan melihat menu laporan keuangan.
Analisis Penyusunan Laporan Keuangan Berdasarkan Sak Emkm Pada Usaha Percetakan Cv. Sk Print Di It Center Manado Paendong, Yelly Sjenny; Lendeng, Olivia Vannesa
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 01 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : September-November
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i01.818

Abstract

Lendeng, Olivia. 2024. Analysis of the Preparation of Financial Statements Based on SAK EMKM at CV Printing Business. SK Print at It Centre Manado. Thesis. Department of Accounting. Politeknik Negeri Manado. Supervisor I Opa Mustopa, SE, MSi. CAAT and Supervisor II: Belthasar Trito Siahaan, M.Si. This research was conducted at one of the MSMEs, namely the printing business CV. SK Print at IT Center Manado. The main objective of this research is to analyze and provide recommendations to MSMEs regarding the preparation of financial reports in accordance with accounting standards, namely SAK EMKM. In this accounting standard there are three financial statements in it, namely the income statement, statement of financial position (balance sheet) and notes to financial statements (CALK). This research is qualitative research that uses a case study approach. Data collected through interviews. The results of this study indicate that the financial statements of CV SK Print are not in accordance with SAK EMKM. This MSME also still prepares simple financial reports that are made directly by the owner. The owner also has obstacles faced, namely a lack of understanding of accounting so that he cannot compile financial reports in accordance with accounting standards. The CV. SK Print company should do bookkeeping so that it can make financial reports, and should prepare financial reports according to SAK EMKM.
ANALISIS SISTEM AKUNTANSI PENGELOLAAN PAJAK HOTEL PADA BADAN PENDAPATAN DAERAH KOTA MANADO Syaefudin, Fanesa Isalia Minanda; Pongajow, Jacqlin Pongajow; Maramis, Lidya Anggiline; Paendong, Yelly Sjenny; Sumendap, Pricilia Christina; Runtuwene, Treesje Lusje; Wowor, Pingkan Elni
Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 2 (2025): JISAMAR (March-May 2025)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v9i2.1822

Abstract

The city of Manado as a business and tourism center in North Sulawesi has great potential in collecting hotel taxes. Hotel tax is one source of Regional Original Income (PAD). However, there are still several problems with the collection mechanism. So this affects the implementation of hotel tax revenues which is not optimal. This research aims to find out whether the hotel tax management accounting system at the Manado City Regional Revenue Agency is in accordance with Regional Regulation No. 2 of 2011. The research method used is qualitative with a descriptive approach. Data collection techniques through observation, interviews and documentation. The research results show that the hotel tax management system is good, but there are still several weaknesses that affect the effectiveness of tax revenue in Manado City.
PENERAPAN LAPORAN KEUANGAN BERBASIS WEBSITE PADA USAHA JASA MULTIMEDIA LOF VISUAL Wangarry, Andreas Randy; Syaefudin, Fanesa Isalia Minanda; Paendong, Yelly Sjenny; Wagiu, Decire Dumingkan; Pangemanan, Shane Anneke
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17460747

Abstract

The Lof Visual Multimedia Services Business is a type of MSME in the service sector that is very open to making changes to make this business better as technology develops. The research objective is to apply website-based financial reports to the Lof Visual Multimedia Services Business. The type of research is qualitative research. Data collection methods through interviews and documentation. The result of this research is a website-based financial reporting application that is capable of managing transaction data, carrying out automatic journaling, and producing financial reports: Profit and Loss Report, Financial Position Report and CaLK in real-time. By implementing this system, Lof Visual can present financial reports that are accurate, timely and easy to access. This research provides a real solution that directly transforms Lof Visual's business processes from manual to digital. The solution for using this website is to significantly increase operational efficiency, reduce the risk of human error in recording, and most importantly, present real-time financial data for more accurate and data-based decision making. Keywords: Accounting Information Systems, Financial Reports, MSMEs, SAK EMKM, Websites.
Co-Authors Fanesa Isalia Minanda Syaefudin, Fanesa Isalia Minanda Fanjili G Mamonto Gita G Santi Jerry Sonny Lintong Jerry Sonny Lintong Lendeng, Olivia Vannesa Lidya Anggiline Maramis Lusye C Kumaat Lusye Corvanty Kumaat Marcelino P Lintong Pangemanan, Shane Anneke Pingkan Elni Wowor, Pingkan Elni Pongajow, Jacqlin Pongajow Raykes Hinrich Tuerah Runtuwene, Treesje Lusje Sumendap, Pricilia Christina Wagiu, Decire Dumingkan Wangarry, Andreas Randy