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All Journal AKRUAL: Jurnal Akuntansi Owner : Riset dan Jurnal Akuntansi Journal of Information System, Applied, Management, Accounting and Research Jurnal Bisnis Terapan EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Riset Akuntansi Politala Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Kewarganegaraan JURNAL UMBANUA Jurnal Pengabdian pada Masyarakat SENTRI: Jurnal Riset Ilmiah Jurnal Pengabdian Masyarakat Bhinneka Joong-Ki
Tangon, Joseph Nugraha
Politeknik Negeri Manado
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DESAIN LAPORAN KEUANGAN BERDASARKAN SAK EMKM PADA BUDIDAYA IKAN MUJAIR (STUDI KASUS PADA UD BLESS) Nender, Christina; Korompis, Sintia Nurani; Pantow, Andreuw Kristian; Toweula, Alpindos; Tangon, Joseph Nugraha
Journal of Information System, Applied, Management, Accounting and Research Vol 8 No 2 (2024): JISAMAR (March-May 2024)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v8i2.1478

Abstract

UD Bless is an entity that runs a mujair fish farming business. The fish farming process starts from nursery or spawning, hatchery, enlargement until the fish is ready to be harvested/sold. This business is located in Eris Village, Eris District. In running its business, UD. Bless has not carried out financial management in accordance with applicable standards due to limited knowledge or understanding of proper financial management. The purpose of this research is to compile UD's financial statements. Bless in accordance with SAK EMKM. This research was conducted at UD. Bless. Research data obtained from primary and secondary sources. The analysis tool used is descriptive analysis. The findings obtained after conducting research are UD. Bless has not prepared financial reports and still conducts simple financial records. The financial statements made by researchers for UD. Bless in accordance with SAK EMKM which consists of Income Statement, Statement of Financial Position, and Notes to Financial Statements. Researchers recommend to UD. Bless in order to use the financial statements that have been made as guidelines for the preparation of financial statements in the following periods.
Penyusunan Sistem Pengelolaan Persediaan Dan Aset Tetap Berbasis Website Pada Usaha Penyewaan Alat Multimedia Lof Visual Tangon, Joseph N.; Wangarry, Andreas R.; Syaefudin, Fanesa I. M.; Kesek, Meike N.
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.v5i01.876

Abstract

Efficient and effective management of inventory and fixed assets are two very important aspects in the sustainability of a business. However, in the digital era like today, the management of both aspects which is still manual can be an obstacle in achieving the desired level of efficiency and effectiveness. Lof Visual, as a multimedia equipment rental business, often faces challenges in managing various inventory and assets. Difficulty in conducting inventory and inaccuracy in assessing assets are some of the problems that can affect the accuracy of financial reports. This study aims to produce an efficient and effective website-based inventory and fixed asset management system. The purpose of this study is to implement the preparation of a website-based inventory and fixed asset management system in improving the management owned. The type of research used is qualitative research. The data collection methods used are interviews, observations, literature studies. The results of the study indicate that the system developed successfully meets user needs and can improve the efficiency of inventory and fixed asset management at Lof Visual.
Kelompok Tani Desa Pinabetengan Selatan Kecamatan Tompaso Barat Kabupaten Minahasa Dalam Menentukan Harga Pokok Produk Jagung Sebagai Tanaman Holtikultura Anita Ludia Vivian Wauran; Raykes Hinrich Tuerah; Andreuw Kristian Pantow; Sintia N Korompis; Christony Maradesa; Joseph Tangon; Loula Walangitan; Hedy Rumambi; Treesje A. C Langi
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 4 No. 3: Mei 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v4i3.9790

Abstract

Hasil utama perkebunan yang ada di desa mitra ini adalah daritanaman holtikultura, seperti jagung, lombok, tanaman bawang, kacang merah, kacang tanah dan labu. Selanjutnya dalam peternakan sebagian besar masyarakat mitra selain berkebun, juga beternak kuda dengan menggunakan sebagian hasil perkebunan yang dihasilkan sebagai makan ternak bagi usaha peternakan yang dimilik masyarakat atau kelompok tani di Desa Pinabetengan selatan ini. Jagung yang merupakan produk perkebunan yang paling banyak dihasilkan, merupakan juga lahan yang paling besar digunakan oleh mitra dalam berkebun merupakan produk unggulan dari perkebunan yang dihasilkan oleh petani desa dan kelompok tani, sebagai bahan pokok makanan bagi usaha peternakan kuda yang ada saat ini. Hal ini menjadi permasalahan mitra karna ketidak tahuan berapa sebenarnya harga pokok dari produk jagung tersebut sebagai tanaman holtikultura,yang hasil dari produk jagung tersebut sebagian besar dikonsumsi sendiri dengan digunakan sebagai bahan makanan bagi usaha peternakan mitra. Jika dari hasil produk jagung tersebut masih ada kelebihan dalam hal ini tidak dikonsumsi sendiri sebagai bahan makanan ternak kuda, maka barulah jagung tersebut dijual ke pemakai atau pembeli lain diluar kelompok tani didesa Pinabetangan ini.
Analisis Perlakuan Akuntansi Pajak Pertambahan Nilai Pada PT Hasjrat Abadi Cabang Manado Ma'Arif, Patrick; Wangarry, Andreas Randy; Pangemanan, Shane A.; Tangon, Joseph N.
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 03 (2025): Vol. 5 No. 03 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i03.1371

Abstract

PT Hasjrat Abadi Manado Branch is a private company in Manado, and operates in the general trading sector. PT Hasjrat Abadi Manado Branch opened a branch in the city of Manado to serve the needs of the community, especially four-wheeled vehicles with the "TOYOTA" brand. The aim of the research is to determine the accounting treatment for Value Added Tax (VAT) at PT. Hasjrat Abadi Manado Branch in accordance with Law Number 7 of 2021. The research method used is a qualitative method, this method is considered relevant because it focuses on uncovering a phenomenon regarding the object under study. The data collection techniques used were interviews, observation and documentation. For the data sources used, primary data is a type of data collected directly from the main source. This research examines the treatment of Value Added Tax (VAT) at PT Hasjrat Abadi Manado Branch through the implementation of the Self Assessment System. This system gives taxpayers the authority to independently calculate, deposit and report the tax owed, which requires high accuracy and compliance. This study explains the mechanism for recording Input VAT and Output VAT, as well as the steps for reporting and remitting VAT that have been carried out by companies. The analysis shows that accurate and timely recording is critical to minimizing the risk of sanctions from tax authorities and ensuring compliance with applicable regulations. Apart from that, this research also identifies the challenges faced by companies in implementing the Self Assessment System, such as the need for an in-depth understanding of tax regulations and potential audit risks. However, this system also provides flexibility and efficiency in managing corporate taxes. The results of this research emphasize the importance of a strong accounting system and adequate knowledge about taxation to support the effective implementation of the Self Assessment System in companies.
Perancangan Konsep Sistem Pencatatan Persediaan Berbasis Digital Pada UMKM di Kota Manado Tangon, Joseph; Tuerah, Raykes Hinrich; Ratag, Johana; Maryadi, Dominikus Andreo; Maluw, Fandel; Rombot, Raymond F; Toweula, Alpindos
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 8 (2025): SENTRI : Jurnal Riset Ilmiah, Agustus 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i8.4320

Abstract

Difficulties in obtaining information regarding inventory stock and in generating reports for incoming and outgoing goods have become persistent challenges for companies. To address these issues, an information system that meets the company's informational needs is required. This study aims to design a web-based inventory information system. In response to these challenges, it is necessary to develop a digital inventory recording system that is easily accessible, user-friendly, and relevant to the conditions of micro, small, and medium enterprises (MSMEs). The system should be capable of automating the recording process of incoming and outgoing goods, sending notifications when stock reaches the minimum threshold, and generating reports to support inventory planning and control. Given this background, the central research question is: How can a digital inventory recording system be designed for MSMEs in Manado City? A digital-based accounting information system can assist businesses, particularly MSMEs, in presenting reliable information in an effective, efficient, affordable, and user-friendly manner. The Waterfall model is a traditional method used in information system development. This method follows a sequential and structured process, starting from requirement analysis, system design, implementation, testing, to maintenance and updates. The proposed digital inventory recording system can assist MSMEs in tracking stock accurately, efficiently, and in real time. Features such as notifications, automated reporting, and a simple interface make this system easy to use and well-suited for the needs of small businesses. Additionally, the system is designed to support future digital integration.
DESAIN APLIKASI PERHITUNGAN HARGA POKOK PRODUK KELAPA DAN TURUNANNYA PADA UMKM DI MINAHASA UTARA Panino, Pricilia; Dunggio, Fisyantika C. N.; Walean, Lovesia F.; Yermias, Merlin; Tangon, Joseph Nugraha
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 06 (2025): Vol. 5 No. 06 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i06.1667

Abstract

Sulawesi Utara merupakan salah satu daerah penghasil kelapa di Indonesia yang menghasilkan banyak produk kelapa yang beredar di pasaran. Potensi sumber daya kelapa yang melimpah mendorong tumbuhnya berbagai unit Usaha Mikro Kecil dan Menengah (UMKM) dengan berbagai produk turunan kelapa yang dikelola, seperti minyak kelapa, kopra hingga keripik kelapa. UMKM menjadi pengelola kelapa yang membantu mendukung perekonomian daerah. Namun, pada kenyataannya kebanyakan pelaku usaha dalam menetapkan harga jual hanya mengandalkan estimasi kasar dari biaya produksinya ditambah dengan margin keuntungan yang diinginkannya. Bahkan kadang kala penetapan harga dilakukan tanpa mempertimbangkan biaya produksi, melainkan langsung mengikuti harga pasar. Terlebih lagi dalam bidang produksi kelapa dan turunannya, harga bahan baku bersifat fluktuatif sehingga diperlukan sistem yang mendukung fleksibilitas. Oleh sebab itu, penelitian ini bertujuan untuk mendesain aplikasi perhitungan Harga Pokok Produksi dengan tampilan sederhana sehingga dapat memudahkan pelaku usaha untuk menghitung harga pokok produksi. Metode perhitungan yang digunakan adalah Activiy Based Costing (ABC) yang mencakup seluruh komponen biaya (biaya bahan baku, biaya tenaga kerja langsung dan biaya overhead pabrik) karena metode ini dapat mengalokasikan biaya secara lebih akurat berdasarkan aktivitas yang benar-benar dikonsumsi oleh produk. Metode penelitian yang digunakan adalah metode Kualitatif Deskriptif, dengan teknik wawancara mendalam untuk menganalisis kebutuhan-kebutuhan pelaku usaha yang bisa dijadikan fitur dalam aplikasi. Hasil dari penelitian ini adalah terciptanya aplikasi user-friendly berbasis Activity Based Costing, peningkatan pemahaman dan efisiensi pencatatan biaya produksi, dan publikasi jurnal ilmiah dalam jurnal nasional yang terakreditasi Sinta 5. Diharapkan aplikasi ini dapat membantu UMKM dalam menetapkan harga jual yang rasional, memperbaiki system keuangan, dan meningkatkan daya saing serta keberlanjutan usaha mereka.
DEVELOPMENT OF OPTIMAL INVENTORY MANAGEMENT MODELS WITH HYBRID PUSH/ PULL SYSTEM AS INCREASED PERFORMANCE OF FISHERY ENTITIES IN NORTH SULAWESI Wauran, Anita Ludia Vivian; Tangon, Joseph Nugraha; Toweula, Alpindos
EAJ (Economic and Accounting Journal) Vol. 1 No. 3 (2018): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v1i3.y2018.p190-197

Abstract

Proper production and inventory policies are key factors for the success of modern companies in a competitive environment. In order to be a winner and a very high demand, it is very important for the company to overcome the problems of production, timely delivery, and the transfer of which is a limitation or difficult company. There is a need for an optimal management that can manage the resource constraints of a companythrough the theory constrains of a hybrid policy that collaborates between push strategies, which is to make an order by pull strategy, which is to make it stored (David Claudio, Jie Zhang, and Ying Zhang, 2007). The purpose of this research is to produce an optimal management model with hybrid push/pull system as a manifestion of fishery performance in North Sulawesi.The types of data used in this study are qualitative data and quantitative data, qualitative data directly from primary sources of fisheries entities in North Sulawesi through interviews. While quantitative data is obtained from secondary sources is data of corporate financial statements including production reports of Fisheries Entities in North Sulawesi through documents with all the contents of all fisheries entities.
Meningkatkan Literasi Dalam Penyusunan Laporan Keuangan Pada UMKM Kuliner Manado Tuerah, Raykes H; Maradesa, Christony; Tangon, Joseph N; Korompis, Sintia N; Pantouw , Andreuw; Rumambi, Hedy Desiree
Jurnal Pengabdian Masyarakat Bhinneka Vol. 4 No. 1 (2025): Bulan September
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v4i1.487

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas literasi sumber daya manusia (SDM) pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) kuliner di Kota Manado dalam penyusunan laporan keuangan yang sesuai standar sederhana. Permasalahan utama yang dihadapi UMKM adalah rendahnya kesadaran akan pentingnya pencatatan keuangan, keterbatasan kemampuan teknis, serta kesulitan dalam mengakses modal akibat ketiadaan laporan keuangan yang rapi. Kegiatan dilaksanakan melalui tiga tahap, yaitu sosialisasi mengenai manfaat laporan keuangan, pelatihan teknis pencatatan dan penyusunan laporan sederhana, serta pendampingan praktis menggunakan transaksi nyata usaha peserta. Metode yang digunakan adalah pendekatan ceramah partisipatif dan praktik langsung dengan model Participatory Action Research (PAR). Hasil kegiatan menunjukkan adanya peningkatan signifikan dalam pemahaman dan keterampilan peserta. Para pelaku UMKM mulai terbiasa melakukan pencatatan keuangan harian, menyusun laporan kas, serta menghasilkan laporan laba rugi sederhana. Selain itu, pengenalan aplikasi pencatatan berbasis digital web membantu meningkatkan konsistensi pencatatan. Kesimpulannya, kegiatan ini efektif dalam membangun kesadaran, meningkatkan keterampilan teknis, serta memberikan dampak nyata bagi UMKM kuliner di Manado dalam pengelolaan keuangan yang lebih profesional.
Implementasi ISAK No. 35 Atas Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba (Studi Kasus pada GMIM Bethesda Tatelu) Turangan, Gracia Joylisti; Putong, Ivonne Helena; Tangon, Joseph Nugraha
Jurnal Kewarganegaraan Vol 6 No 2 (2022): Desember 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jk.v6i2.3563

Abstract

AbstrakGereja Masehi Injili di Minahasa (GMIM) merupakan salah satu entitas berorientasi nonlaba. GMIM adalah bagian dari denominasi gereja yang beragama Kristen Protestan dan anggota Persatuan Gereja Indonesia (PGI). GMIM di dalamnya terdapat Badan Pekerja Majelis Jemaat (BPMJ) yang menyusun rencana-rencana dan realisasi kegiatan gereja termasuk kegiatan akuntansi yang menyajikan laporan keuangan gereja. Penelitian ini bertujuan untuk mengimplementasikan Interpretasi Standar Akuntansi Keuangan (ISAK) No. 35 atas Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba pada GMIM Bethesda Tatelu. Metode penelitian yang digunakan adalah kualitatif deskriptif. Hasil penelitian menunjukkan bahwa penyajian laporan keuangan di Jemaat GMIM Bethesda Tatelu disusun berdasarkan buku Pedoman Pelayanan Pengawasan dan Pengelolaan Perbendaharaan GMIM berupa pendapatan, belanja dan realisasi anggaran. Hal ini berarti, penyajian laporan keuangan Jemaat GMIM Bethesda Tatelu belum mengimplementasikan  ISAK No. 35 tentang penyajian laporan keuangan entitas berorientasi nonlaba.Kata Kunci: ISAK 35, Entitas Nonlaba, Gereja Abstract The Evangelical Christian Church in Minahasa (GMIM) is a non-profit oriented entity. GMIM is part of a Protestant Christian church denomination and a member of the Indonesian Church Association (PGI). GMIM includes the Congregational Council Working Body (BPMJ) which prepares plans and realization of church activities, including accounting activities that present church financial reports. This study aims to implement the Interpretation of Financial Accounting Standards (ISAK) No. 35 on the Presentation of Financial Statements of Non-profit Oriented Entities at GMIM Bethesda Tatelu. The research method used is descriptive qualitative. The results showed that the presentation of financial statements in the Bethesda Tatelu GMIM Congregation was prepared based on the GMIM Treasury Supervision and Management Service Manual in the form of income, expenditure and budget realization. This means that the presentation of the financial statements of the Bethesda Tatelu GMIM Congregation has not implemented ISAK No. 35 concerning the presentation of financial statements of non-profit oriented entities. Keywords: ISAK 35, Non-profit Entity, Church
Co-Authors Alpindos Toweula Andreas R. Wangarry, Andreas R. Andreuw Kristian Pantow Andreuw Kristian Pantow Anita Ludia Vivian Wauran Anita Ludia Vivian Wauran Antonius Manginsela Ayssian Palit Brenda Lintong Christony Maradesa Deisi Malonda Dunggio, Fisyantika C. N. Gracia Joylisti Turangan Hedy Rumambi Jeremia Tidajoh Kaempe, Juliati V Kalangi, Angellica Kheren Aguw Loula L.L Walangitan Ma'Arif, Patrick Malumbot, Michella Maluw, Fandel Maryadi, Dominikus Andreo Meike Negawati Kesek Merry Ligia Sael Nender, Christina Paendong, Yelly Pangemanan, Shane A. Panino, Pricilia Pantouw , Andreuw Pongajow4, Jacqlin Putong, Ivonne Helena Ratag, Johana Raykes Hinrich Tuerah Relahalu, Jesita Rengku2, Jeffry Otniel Ririn Fadilah Baso Rombot, Raymond F Ruhiyat Ruhiyat Rumambi, Hedy Rumambi, Hedy Desiree Sintia N Korompis Sintia Nurani Korompis Sintia Tumbel Syaefudin, Fanesa Syaefudin, Fanesa I. M. Toweula, Alpindos Treesje A.C Langi Tuerah, Raykes H Turangan, Gracia Joylisti Wagiu, Decire Walean, Lovesia F. Wangarry, Andreas Wangarry, Andreas Randy Wauran, Anita Ludia Vivian Yermias, Merlin