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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Indonesia Accounting Journal Formosa Journal of Applied Sciences (FJAS) Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Lidia Mawikere
Universitas Sam Ratulangi
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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ANALISIS IMPLEMENTASI PENGELOLAAN DANA DESA (PMK 201/PMK.07/2022) HARAPAN UNTUK MENCAPAI KESEJAHTERAAN DESA DI KABUPATEN MINAHASA Mawikere, Lidia; Morasa, Jenny; Kapojos, Peter
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 11 No 1 (2024): JMBI UNSRAT Volume 11 Nomor 1
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v11i1.51684

Abstract

Abstract.   The Village Fund Management includes Planning for village funds from the Ministry of Finance where each village is required to prepare a Village Medium-Term Development Plan (RPJMDes) and a Village Government Work Plan (RKPD) containing programs and activities to be implemented within the next 3 years. Because villages are the spearhead of development and improve community welfare. Village Fund management is expected to be efficient and effective and must be accountable. The purpose of this study was to determine whether the Village Fund Management based on PMK 201 th. 2022 can reduce village poverty in Minahasa Regency. This research analyzes that the plan must be prepared by involving the entire village community and adjusted to the needs and potential of the village. The distribution of village funds goes through 3 stages; Administration, accountability and reporting at the local government level includes recording and controlling the receipt and expenditure of village funds. Disbursement of Village Funds to Villages is carried out by administrative and technical checks on documents on the use of village funds submitted by the village, compiling accountability reports on the use of village funds at the end of each fiscal year, compiling reports on the use of village funds periodically and submitting these reports to the Ministry of Finance. The use of village funds includes; improvement of basic services, improvement of basic services in the village, community empowerment of village funds, development of economic potential, development of economic potential, environmental management and empowerment.   Abstrak. Pengelolaan Dana Desa meliputi Perencanaan dana desa dari Kementerian Keuangan dimana setiap desa wajib menyusun Rencana Pembangunan Jangka Menengah Desa (RPJMDes) dan Rencana Kerja Pemerintah Desa (RKPD) yang memuat program dan kegiatan yang akan dilaksanakan dalam jangka waktu berikutnya. 3 tahun. Karena desa merupakan ujung tombak pembangunan dan meningkatkan kesejahteraan masyarakat. Pengelolaan Dana Desa diharapkan dapat efisien dan efektif serta harus dapat dipertanggungjawabkan. Tujuan penelitian ini adalah untuk mengetahui apakah Pengelolaan Dana Desa berdasarkan PMK 201 th. Tahun 2022 dapat menurunkan kemiskinan desa di Kabupaten Minahasa. Penelitian ini menganalisis bahwa rencana tersebut harus disusun dengan melibatkan seluruh masyarakat desa dan disesuaikan dengan kebutuhan dan potensi desa. Penyaluran dana desa melalui 3 tahap; Penatausahaan, pertanggungjawaban dan pelaporan pada tingkat pemerintah daerah meliputi pencatatan dan pengendalian penerimaan dan pengeluaran dana desa. Penyaluran Dana Desa ke Desa dilakukan dengan melakukan pemeriksaan administratif dan teknis terhadap dokumen penggunaan dana desa yang diserahkan oleh desa, menyusun laporan pertanggungjawaban penggunaan dana desa setiap akhir tahun anggaran, menyusun laporan penggunaan dana desa secara berkala dan menyampaikan laporannya kepada Kementerian Keuangan. Penggunaan dana desa meliputi; peningkatan pelayanan dasar, peningkatan pelayanan dasar di desa, pemberdayaan masyarakat dana desa, pengembangan potensi ekonomi, pengembangan potensi ekonomi, pengelolaan dan pemberdayaan lingkungan hidup.
PENERAPAN METODE FUZZY SERVQUAL DAN IMPORTANCE PERFORMANCE ANALYSIS UNTUK PENGUKURAN KEPUASAN MAHASISWA TERHADAP KUALITAS LAYANAN PORTAL INSPIRE UNSRAT Neyland, Johan S.C.; Mende, Jefferson; Mawikere, Lidia M.
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 11 No 1 (2024): JMBI UNSRAT Volume 11 Nomor 1
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v10i3.51698

Abstract

Abstract The purpose of this research is to measure student satisfaction with the information provided by the Unsrat Inspire portal service using fuzzy servqual and Importance Performance Analysis (IPA) methods by conducting surveys through questionnaires. The stages of this research are starting from studying existing literature to become the basis for taking questionnaires, processing data to drawing conclusions. From the results of the study, it was found that all statement attributes gave negative values, although not too large, which meant that students were still not satisfied with the inspire portal service. It can be seen from the table that the top five that get the biggest negative value are the security of student data on the Unsrat Inspire Portal (-0.57), the accuracy of announcement information on the Unsrat Inspire Portal (-0.57), making it easier for students to find exam schedules (-0.48), the accuracy of lecturer information provided to students through the Unsrat Inspire Portal (-0.46), and the features on the Unsrat Inspire Portal are complete (-0.45) while from the Importance & Performance Analysis diagram there are 2 service attributes that are in quadrant I which means that these attributes must improve their services. Keywords: Inspire portal, integrated information system, fuzzy servqual, Important Performance Analysis.
HARGA POKOK PRODUKSI DAN METODE COST PLUS PRICING : STUDI KASUS PADA USAHA MIKRO KIOS MARIBEL Kotambunan, Julia Sherina; Mawikere, Lidia M.; Suwetja, I Gede; Pusung, Rudy
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 19 No 3 (2024): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/gc.v19i3.56788

Abstract

Cost of goods manufactured refers to the expenses incurred by a company to produce goods or services. The cost-plus pricing method is a pricing strategy where the selling price is determined by adding the desired profit margin to total cost of production and marketing the product in the future. This study aims to analyze the cost of goods manufactured in determining the selling price using the cost-plus pricing method. This is a qualitative research with a descriptive approach. The data sources used are primary data, collected through observation, interviews, and documentation. The research findings indicate a difference between the selling price calculated by company compared to the selling price by using the cost-plus pricing method with full costing approach. Two samples were used here are steamed buns with meat filling and steamed buns with mung bean filling. The difference in selling price calculations using the cost-plus pricing method was 33.04% and 12.83% higher, respectively. This discrepancy is due to the company’s incomplete calculations, relying only on market prices and the owner’s estimation.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY(CSR) TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR INDUSTRI BARANG DAN KONSUMSI SUB SEKTOR INDUSTRI FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA(BEI) PERIODE TAHUN 2018-2021: The Effect of Corporate Social Responsibility (CSR) on Financial Performance in Goods and Consumption Industry Companies in the Indonesian Stock Exchange (IDX) Sub-Sector of the Pharmaceutical Industry 2018-2021 Period Mangune, Michelly Cinthya; Alexander, Stanly W.; Mawikere, Lidia M.
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol. 8 No. 1 (2024): Jurnal LPPM Bidang EkoSosBudKum
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Dilihat dari perkembangan ekonomi secara global yang begitu cepat, sehingga persaingan di dunia bisnis semakin ketat. Begitupun dengan perkembangan ekonomi di Indonesia dapat dilihat dengan adanya perusahaan di Indonesia yang terus bergerak dan berkembang seiring berjalannya waktu. Salah satu program yang dapat dilakukan oleh perusahaan untuk mengembangkan perusahaannya pada saat ini adalah program Corporate Social Responsibility (CSR), karenaCorporate Social Responsibility (CSR) sangat berhubungan dengan kelanjutan pada suatu perusahaan. Tujuan penelitian ini adalah untuk mengetahui apakah Corporate Social Responsibility (CSR) berpengaruh signifikan terhadap Return On Assets (ROA) pada perusahaan sektor industri barang dan konsumsi sub sektor farmasi yang terdaftar di Bursa Efek Indonesia periode tahun 2018-2021. Penelitian ini menggunakan metode penelitian asosiatif pendekatan kuantitatif. Metode pengambilan sampel yang digunakan yaitu metode purposive sampling. Jumlah sampel penelitian yang digunakan sebanyak 8 perusahaan industri farmasi yang terdaftar di BEI. Hasil penelitian menunjukkan bahwa Corporate Social Responsibility (CSR) berpengaruh signifikan terhadap kinerja keuangan yang di proyeksikan oleh Return On Assets (ROA) pada perusahaan sektor industri barang dan konsumsi sub sektor farmasi yang terdaftar di BEI periode tahun 2018-2021.
The Effect of Corporate Social Responsibility on Profitability in Mining Companies Listed on The IDX in 2020-2023 Imbang, Kezia; Karamoy, Herman; Mawikere, Lidia
ACCOUNTABILITY Vol. 13 No. 02 (2024): Accountability
Publisher : Universitas Sam Ratulangi

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Abstract

Corporate Social Responsibility is the company’s responsibility to stakeholders with respect to ethical, social and environmental issues. This study aims to determine the effect of corporate social responsibillity (CSR) on profitability as measured using return on assets (ROA). The object of this research is mining companies listed on the Indonesia Stock Exchange in 2020-2023. The analysis model used is simple linear analysis. This study uses secondary data in the form of annual reports and financial reports from mining companies lised on the Indonesia Stock Exchange in 2020-2023. From the results of this study it can be concluded that corporate social responsibility (CSR) has a significant negative effect on return on assets (ROA).
The The influence of Whistleblowing and Internal Control Systems on Fraud prevention in Village Fund Management in Kawangkoan Barat District Minahasa Regency Grazia, Lorenza; Morasa, Jenny; Mawikere, Lidia
ACCOUNTABILITY Vol. 13 No. 02 (2024): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.57449.13.02.2024.28-37

Abstract

Village fund management is a critical aspect of rural governance that is susceptible to fraudulent activities. To mitigate this risk, robuts whistleblowing mechanisms and effective internal control systems are essential. This quantitative study examines the empirical relationship between whistleblowing systems and internal control systems on fraud prevention in village fund management within West Kawangkoan District, Minahasa Regency. Primary data was collected through questionnaires distributed to 40 respondents, including village heads, secretaries, treasurers and village councils from 10 villages. Employing purposive sampling, the findings indicate that both whistleblowing and internal control systems exert a significant influence on preventing, fraud in village fund management. Keywords : Whistleblowing, Internal Control Systems, Fraud Prevention
EVALUASI PELAPORAN KEUANGAN DALAM REALISASI RETRIBUSI KEBERSIHAN BERDASARKAN PERDA KOTA MANADO NOMOR 03 TAHUN 2018 DI KANTOR KECAMATAN TUMINTING Kangiras, Jessica Areli; Mawikere, Lidia M.; Kapojos , Peter M.
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 2 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Manado merupakan salah satu kota dengan perkembangan pesat di Sulawesi Utara yang menghadapi tantangan dalam pelaksanaan retribusi kebersihan. Penelitian ini bertujuan untuk mengevaluasi pelaporan keuangan dalam realisasi retribusi kebersihan berdasarkan Perda Kota Manado Nomor 03 Tahun 2018 di Kantor Kecamatan Tuminting. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan bahwa proses penyetoran dana dilakukan secara sistematis dan sesuai dengan peraturan yang berlaku, namun terdapat kendala dalam pencapaian target retribusi kebersihan akibat kurangnya kesadaran masyarakat dan praktik curang. Selain itu, pelaporan keuangan dilakukan dengan transparan melalui pencatatan dalam Buku Kas Umum dan laporan rekonsiliasi bulanan. Kesimpulannya, meskipun mekanisme pelaporan dan penyetoran dana telah sesuai dengan Perda, masih diperlukan upaya lebih lanjut untuk meningkatkan kesadaran dan kepatuhan masyarakat terhadap retribusi kebersihan.
Risk Management Analysis in Credit Provision to Minimize Bad Debts at PT. Bank Rakyat Indonesia (Persero) Tbk. Banggai Unit Tagoe, Chika Olivia; Mawikere, Lidia M.; Latjandu, Lady Diana
Formosa Journal of Applied Sciences Vol. 3 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i12.12613

Abstract

Credit provision is one of the main activities of banks that has risks, especially related to Non-Performing Loans (NPL). The purpose of providing credit is to help customers develop their business, working capital and investment. In addition, credit provision also aims to gain profit. This profit is obtained from the interest given to customers by the bank as a form of remuneration for providing loans. The purpose of this study is to analyze the effectiveness of risk management in providing credit at PT. Bank Rakyat Indonesia (Persero) Tbk. Banggai Unit to minimize the occurrence of bad debts. The method used in this study is a qualitative descriptive method, with data obtained through interviews and documentation at BRI Unit Banggai. The results of this study indicate that BRI Unit Banggai has implemented credit risk management principles, such as risk identification, risk analysis, risk assessment, solution implementation, and periodic risk monitoring.
Pengaruh financial technology dan literasi keuangan digital terhadap pengembangan UMKM di Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi Manado Siampa, Felixius; Pontoh, Winston; Mawikere, Lidia M.
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.247

Abstract

This study aims to examine the influence of financial technology and digital financial literacy on the development of MSMEs at Sam Ratulangi University. This type of research is quantitative research using a descriptive approach. The sampling technique used was the random sampling method and produced 35 MSMEs as research samples from 50 MSMEs. By using data collection techniques using questionnaires. The data analysis technique in this study is multiple linear regression using the JAMOVI v2.23.28 program. The results of the study partially show that financial technology has a significant and negative effect on the development of MSMEs, digital financial literacy has a significant and positive effect and financial technology and digital financial literacy together have a significant and positive effect on the development of MSMEs at Sam Ratulangi University.
Evaluasi penerapan belanja modal berdasarkan Peraturan Pemerintah No. 12 Tahun 2019 di Pemerintah Kota Manado Kambey, Novel Hiskya; Runtu, Treesje; Mawikere, Lidia M.
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.257

Abstract

Capital expenditure is defined as budget expenditure for the acquisition of fixed assets and other assets that provide benefits for more than one accounting period. The types of capital expenditure are as follows: land expenditure, equipment and machinery expenditure, building and construction expenditure, road, irrigation and network expenditure, other fixed asset expenditure, and other asset expenditure. This research evaluates the implementation of capital expenditure in the Manado City Government based on Government Regulation no. 12 of 2019 concerning Regional Financial Management. It uses a qualitative descriptive method, collecting data through interviews and documentation. The evaluation results show that the implementation of capital expenditure in the Manado City Government is in accordance with Government Regulation No. 12 of 2019.
Co-Authors Agnestasia Laura Lumenta, Agnestasia Laura Agus T. Poputra Akerina, Enrico Aldy, Watupongoh Risky Aloa, Clifford Andrea Giovani Sirang, Andrea Giovani Andrew Marunduh Arifin, Radila M.H Armando Lintong, Armando Assa, Pinkan Grace Bawon, Dwi Nugraha Pratiwi Betah, Jimswik Betriana Frisly Polii, Betriana Frisly Bill, Makarau Jonathan Budiman, Jonathan Julio Bulan, Sinambow Gloria Injilita Bumulo, Rahmawaty M. Chrisman Youlli Karinda Dai, Rahmawaty A. David Imanuel Tumarar, David Imanuel David P.E Saerang David P.E. Saerang David Paul Elia Saerang David Saerang, David David. P. E. Saerang, David. P. E. Desriani N. Tarigan, Desriani N. Dewanti Rantung Dunggio, Jelly Anggraeni Eduard Junior Garry Santie, Eduard Junior Garry Eliza Ribka Rembangan, Eliza Ribka Faisal, Nur Ilmi Ferdinant Nuru Ferina M A. Saraun, Ferina M A. Gintoe, Selin Gosal, Lorenza Gabriella Grace B. Nangoi Grazia, Lorenza Harijanto Sabijono Harijanto Subijono, Harijanto Hendrik Manossoh, Hendrik Herman Karamoy Hondro, Dione Livia I Gede Suwetja Imbang, Kezia Imon, Alfira Irene Indah Helda Wantah, Indah Helda Inggriani Elim Inggrini, Ratu Irvan Raymon Rondonuwu, Irvan Raymon Jantje J. Tinangon Jefferson Mende Jenni Febriyanti Kapantouw, Jenni Febriyanti Jenny Morasa Jimmy Kamasih, Jimmy Johan S.C. Neyland Josua H.R. Lumbantobing Jullie J Sondakh Juvenalis Paulus Sepang Kakasih, Gita Gabriella Kalangi, Felicia Maria Kamalaheng, Afrilia Kambey, Novel Hiskya Kangiras, Jessica Areli Kapojos , Peter M. Kapojos, Peter Kasakeyan, Bella Angelina kereh, eunike debora Kiay Demak, Yulindasari Kindangen, Fricilia Kneefel, Engelita O. Kodong, Tessa Isabel Kolamban, Chelchia Vilia Korompis, Sheren Kotambunan, Julia Sherina Laedy Tamboto Languju, Cicilya Lasupu, Erika Z. Lasut, Marsella Latjandu, Lady Diana Linda Lambey, Linda Lintje Kalangi Lintong, Diana N. Liwe, Alther Gabriel Mamengko, Christian Jhon Manderos, Julycia Mangune, Michelly Cinthya Manopo, Natalia Manossoh, Judhistira Hiskia Manumpil, Margarietha S. A. Maradesa, Djeni Maramis, Dennis Piere Mario Nelwan Melisa Fransisca Wangka, Melisa Fransisca Mohammad Taufik Mamonto Moningka Tesalonika, Moningka Muklis, Sri Wahyuni Nata, Inggriani Novi Budiarso Padang, Elyakim Tande Palilingan, Kartini A.T . Pangemanan, Sifrid Sonny Pangemanan, Sifried S. Pangkey, Nadya. A. K. Patricia Mamahit Patris Andreas Pesik, Patris Andreas Primasatya, Arya Munawir Rahantoknam, Trivena Anastasia Ratag, Nilisye Debora Rellam, Dian Natalia Erwinda Rengkung, Christina Natalia Gracia Renli Ferrari Daud Sondakh, Renli Ferrari Daud Reza Woran Rivaldy Yohanes Yosis Wati Rompas, Renaldo Noel Cristiano Rondonuwu, Gabriela Ruata, Deisy Seleste Rudy Pusung Rumagit, Rivaldo Sela, Arther Y. Septyani Martha Lepar Siampa, Felixius Sifrid Pangemanan Sifrid S. Pangemanan Sigit Prabawa Soetopo, Kartika Solossa, Paulin P. Sonny Pangerapan, Sonny Stanly W. Alexander Sumakul, Anggreini Merry Suneth, Reza Arfansyah Supit, Priscila T. Tagoe, Chika Olivia Tangkuman, Steven Josia Taroreh, Lyviani A. Taroreh, Merry Virginia Tiffany Hallary Natalia Antou Tonapa, Hesty Reny Treesje Runtu Trivosa Isir, Trivosa Tulle, Synta Tumipa, Nindi Juleydi Tumiwa, Samuel Ventje Ilat Vichri Vicky Vicky Rompas Vidya E.C. Nggiu Walangitan, Nivi Warangkiran, Ridelson Y.S. Winston Pontoh Wuniarto, Stevi Yessi Devika Wongkar, Yessi Devika