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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 Ipteks Akuntansi Bagi Masyarakat Formosa Journal of Applied Sciences (FJAS) Journal of Governance, Taxation, and Auditing Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis
Stanly W. Alexander
University of Sam Ratulangi Manado
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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Metode pembebanan biaya dan penentuan harga jual: studi kasus pada CV Emilysia Indo Bahari Sengkandai, Elsye Irene; Alexander, Stanly W.; Gerungai, Natalia Y. T.
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.189

Abstract

The objective of accurate costing is to calculate and measure the cost of resources used with the greatest possible precision. In normal circumstances, the selling price of goods or services must cover the costs incurred by the company. This study will determine the application of the full costing method and the variable costing method in calculating the cost of production to determine the selling price at CV Emilysia Indo Bahari. The analysis is qualitative. The study results clearly show that the full costing method results in higher costs and selling prices compared to the variable costing method. The full costing method produces a selling price of IDR 30,824 for Baby Tuna size 6-10, while the company's selling price is IDR 20,500. The variable cost method produces a selling price of IDR 21,625, which is almost equal to the company's selling price.
Analisis penerapan akuntansi pertanggungjawaban sebagai alat penilaian kinerja manajer pusat biaya pada Hotel Biz Manado Winowoda, Sabrina Sheren; Alexander, Stanly W.; Tangkuman, Steven J.
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.196

Abstract

Responsibility accounting is an effective accounting system used to accurately measure and evaluate the activities of responsibility centre managers within a company. It is based on comprehensive information available at each responsibility centre. This study will determine how responsibility accounting should be applied in assessing the performance of cost centre managers at Hotel Biz Manado. This research was conducted using a qualitative approach with a descriptive analysis method. We used two data collection techniques: interviews and documentation. This study shows that Hotel Biz Manado has successfully implemented responsibility accounting. They have an organisational structure, budget planning, account code classification, and accountability reports. However, they still need to classify controllable and uncontrollable costs in their reports. Overall, Hotel Biz Manado performs well in their cost centre. They excel in their work and planning process, as well as in controlling and realising costs.
Pengukuran kinerja dengan perspektif keuangan dan pelanggan pada CV. Kombos Manado 1 Sahabati, Nathasya Claritha Edith; Alexander, Stanly W.; Lambey, Robert
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.197

Abstract

Performance measurement is not only viewed from a financial perspective, but can also be viewed from a non-financial perspective, such as the customer perspective. The financial and customer perspectives are related because a company cannot make a profit unless customers use its products or services. Performance is measured from a financial perspective to see whether the business strategy and its implementation have a significant impact on increasing the company's profits, while from a customer perspective it looks at how the company sells its goods or services to achieve better profits. The purpose of this research is to find out how the performance of CV Kombos Manado 1 is based on financial and customer perspectives. The research results show that the performance measurement from financial and customer perspective can be said to be good in terms of the company's ability to meet short-term obligations and to retain old customers and gain new customers.
Analysis of Internal Control Over Merchandise Inventory at Suara Elektro Manado Store Tangkere, Sheila Fabiola Scarlet; Alexander, Stanly W.; Weku, Priscillia
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.v3i11.12261

Abstract

Internal control is a process in an organization to check the accuracy, precision, and effectiveness and efficiency of a business process to achieve certain goals. This study aims to analyze the effectiveness of the implementation of internal control over merchandise inventory at Toko Suara Elektro Manado. The research method used in this thesis research is a descriptive method whose purpose is to analyze each data collected and then draw a conclusion. This research approach uses a qualitative research approach with a descriptive approach. The research results obtained by Toko Suara Elektro show a high dedication in managing inventory accurately and efficiently through the implementation of an integrated internal control system. This approach ensures effective risk control, optimal operational performance, and the store's ability to face challenges and changes responsively and adaptively
Penerapan metode direct costing sebagai metode untuk menghitung harga pokok produksi pada JM Bakery Manado Salmawati, Fitri; Alexander, Stanly W.; Lintong, Diana N.
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.265

Abstract

JM Bakery Manado is a bread production business. It produces every day except Sunday, but its cost of production calculation is outdated and inaccurate. It uses a traditional method that fails to group costs based on cost elements, and it does not distinguish between direct and indirect costs. This study aims to implement the direct costing method to improve the accuracy of JM Bakery Manado's cost calculations. This study used a qualitative descriptive method with primary data, collected through observation and interviews. The results are clear: the cost of production calculated by JM Bakery Manado is higher than the direct costing calculation (IDR 37,832,500), while the direct costing calculation is lower (IDR 36,120,833.3). The difference between the two methods is IDR 1,711,666.7. This is because the company calculates all costs incurred during the production process, both direct costs and indirect costs, and does not include machine depreciation costs and auxiliary material costs. JM Bakery Manado should therefore apply the direct costing method, as this only considers costs that are directly related to the product.
Penentuan harga pokok produksi berbasis activity based costing (Studi kasus pada UD Trikora) Galingging, Sri Karlina; Alexander, Stanly W.; Gerungai, Natalia Y. Telly
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.263

Abstract

An accurate cost measurement system is essential to determine production costs and improve profitability. This research aims to analyse the cost of production of cakalang fish floss at UD Trikora using the Activity Based Costing (ABC) method. The method of analysis used is qualitative with a descriptive approach. The results of this study indicate that the application of the ABC method at UD Trikora in 2023 resulted in a production cost of IDR 136,000.  These results show that the ABC method can identify each activity and its associated costs, enabling the company to allocate costs more accurately. In addition, the application of this method can assist management in determining more competitive pricing strategies. The results of this study are expected to serve as a reference for the company to improve operational efficiency and profitability.
Penerapan metode cost plus pricing berbasis full costing dalam penentuan harga jual jual pada Pabrik Tahu Triple S Artika, Riska; Alexander, Stanly W.; Latjandu, Lady Diana
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.296

Abstract

Cost-plus pricing is a method for determining the selling price by adding the total production cost incurred during the manufacturing process and applying a markup percentage, which is calculated based on the company's return on investment. The selling price plays a crucial role in ensuring a company's sustainability. This study aims to analyze the determination of product selling prices using the cost-plus pricing method by calculating the cost of production through the full costing method at the Triple S Tofu Factory in Kleak, Manado Village. This research employs a qualitative approach. The findings indicate that the selling prices set by the company are higher than those calculated using the cost-plus pricing method. The company's selling price for small tofu is IDR 300 and for large tofu is IDR 400, whereas the selling price determined using the cost-plus pricing method is IDR 400 for small tofu and IDR 506 for large tofu.
Analisis kinerja keuangan perusahaan rokok yang terdaftar di Bursa Efek Indonesia Dien, Nita Teresia; Alexander, Stanly W.; Latjandu, Lady Diana
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.321

Abstract

Financial performance indicates how a company is doing over a given period. It encompasses how money is raised and distributed. This is measured using indicators such as capital adequacy, liquidity and profitability. This study will analyse the financial performance of companies in the cigarette sub-sector listed on the Indonesia Stock Exchange between 2020 and 2022. The Du Pont System Analysis will be used for this purpose. The research is qualitative, taking a descriptive approach with quantitative data. The study clearly shows that PT Gudang Garam Tbk's financial performance is still below par, as measured by its NPM value of 4.46% and ROI of 6.39%. These figures are below the industry average, indicating the need for improvements. However, the TATO value of 1.42 is effective because it is above the industry average. PT HM Sampoerna Tbk has an NPM of 7.40%, an ROI of 11.70%, and a TATO of 1.92. This demonstrates that the company is performing effectively. This is assessed against the average industry standard, which is above average for cigarette companies. PT Indonesian Tabacco Tbk is undoubtedly less effective. This is evident from the fact that the company's NPM, ROI and TATO values are all below the industry average. PT Wismilak Inti Makmur Tbk's NPM of 7.29%, ROI of 10.51%, and TATO of 1.46 times the industry average prove that the company is effective. These values clearly exceed the industry average.
Penerapan ISAK Nomor 35 atas penyajian laporan keuangan GMIM Betlehem Singkil Pancurang Kota Manado Doaly, Zefanya Jeane; Alexander, Stanly W.; Rondonuwu, Sintje
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.346

Abstract

This study aims to analyze the implementation of the Interpretation of Financial Accounting Standards (ISAK) No. 35 in the preparation of financial statements at GMIM Betlehem Singkil Pancurang Church, Manado City. ISAK No. 35 provides guidelines for the financial reporting of non-profit entities to ensure greater accountability and transparency. The research employs a descriptive qualitative approach using interviews and documentation for data collection. The findings reveal that the church's financial statements have not yet fully adopted the ISAK No. 35 framework. The financial reporting is limited to a simple cash inflow and outflow report and does not include the five main components required by the standard, namely the statement of financial position, statement of changes in net assets, statement of activities, cash flow statement, and notes to financial statements. The application of ISAK No. 35 is therefore essential to enhance the church's financial accountability and transparency.
Penerapan ISAK Nomor 35 tentang penyajian laporan keuangan entitas berorientasi nonlaba pada Yayasan Sekolah Luar Biasa Finjil Bitung Makawekes, Marsella Thavitia; Alexander, Stanly W.; Tirayoh, Victorina Z.
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.350

Abstract

Accountable and transparent financial reporting is essential for non-profit-oriented entities, including educational foundations, as a form of responsibility to stakeholders in the use of public funds. The Interpretation of Financial Accounting Standards (ISAK) Number 35, issued by the Indonesian Institute of Accountants (IAI), provides specific guidelines for preparing financial statements of non-profit entities. However, in practice, many foundations have not fully understood or implemented this standard consistently. This study aims to evaluate the implementation of ISAK Number 35 at the Finjil Bitung Special Needs School Foundation. A descriptive qualitative method was employed, utilizing in-depth interviews, direct observation, and documentation of the foundation’s financial reports. Data were analyzed by comparing the foundation’s financial reporting practices with the requirements set forth in ISAK Number 35. The results reveal that the financial statements have not been prepared in accordance with ISAK 35, particularly regarding the classification of restricted and unrestricted funds, and the lack of separation between non-profit and operational activities. These findings indicate a limited understanding of applicable accounting standards among the foundation's financial managers. Theoretically, this study contributes to the literature on ISAK 35 implementation in educational non-profit entities. Practically, it highlights the need for improved human resource capacity and encourages the preparation of financial reports that are more accountable and in line with applicable standards
Co-Authors Agus Poputra, Agus Allo, Marlines Rante Alumu, Sumaryani Ode Arief, Sartika Wati HS Artika, Riska Baguna, Stacy E. Beauty Nathasya Takasili Budianto Budianto Chintia Debby Mogi, Chintia Debby David P. E. Saerang Dien, Nita Teresia Doaly, Zefanya Jeane Ester, Kilapong G. Fajriansyah, Yudi Galingging, Sri Karlina Gerungai, Natalia Y. T. GERUNGAI, Natalia Y. T.  Gerungai, Natalia Y. Telly Goni, Christin A. Grace B. Nangoi Harijanto Sabijono Heince R. N. Wokas Hendrik Manossoh, Hendrik Herman Karamoy I Gede Suwetja Iksan Setiawan, Iksan Jessy D.L Warongan, Jessy D.L Jullie J Sondakh Karim, Fikram Pratama A. KAROUWAN, Gabriella Anatasya Maria Kasenda, Novelia Deiya Thresia Kumajas, Melisa Landeng, Claudyana M. A. Latjandu, Lady D. Latjandu, Lady Diana Lidia Mawikere Lintong, Diana N. Logor, Ribka Josevira Lopez, Paula da Maharany H., Sylvya Dewanty Makawekes, Marsella Thavitia Mangune, Michelly Cinthya Manuputty, William J. Maradesa, Djeini Matheos, Militia Meily Y. B. Kalalo, Meily Y. B. Meily Y.B. Kalalo, Meily Y.B. Pangerapan, Thressa Resita Pasiakan, Melisa Patricia Novelina Pessak, Gabriel V. Ponto, Monica T. Potalangi, Vinda Vebianti Rachman, Indah Nur Ainy Rangian, Melisa Magda Rawung, Fita Enjelina Robert Lambey Rogi, Dean Lefrando Rombang, Ivena Ropah, Tania Rudy J. Pusung Rumerung, Yeremia H. Runtunuwu, Clara C. Sahabati, Nathasya Claritha Edith Salmawati, Fitri Sengkandai, Elsye Irene Sherly Pinatik Siahaan, Ryan Sinaga, Rani Cenni Sintje Rondonuwu, Sintje Sonny Pangerapan, Sonny Steven J. Tangkuman SUGIANTARA, I Dewa M Sumual, Jerikho Reagan Suparno, Ribka M.R. Syermi S.E. Mintalangi Tambuwun, Fernando Victory Tangkere, Sheila Fabiola Scarlet Uno, Moudy Olyvia Victorina Z. Tirayoh Weku, Priscillia Winowoda, Sabrina Sheren Wokas, Heince N. Wullur, Rino C.