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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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Penerapan cost volume profit sebagai dasar perencanaan penjualan untuk laba yang diharapkan PT. Sumber Trijaya Lestari Cabang Tomohon Rellam, Dian Natalia Erwinda; Mawikere, Lidia M.; Tangkuman, Steven Josia
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.283

Abstract

CVP is a tool that can help companies in decision making so that companies can find out to what extent the company achieves its profit or benefit in determining sales volume. This study aims to determine profit and sales planning using CVP at PT. Sumber Trijaya Lestari Tomohon Branch. The type of research used is qualitative with a descriptive qualitative approach. The type of data used is primary and secondary data with data collection, namely interviews and documentation. The results of the study showed that during the company's sales in one period, the company experienced fluctuations at the beginning of the period, while in the following month the company obtained an increase in sales volume so that from the calculations obtained, the company can be at the break-even point and the safe limit level of sales.
ANALISIS KUALITAS LAYANAN PASAR TRADISIONAL DI KOTA MANADO MENGGUNAKAN METODE FAILURE MODE AND EFFECT ANALYSIS (FMEA) DAN THEORY AND INNOVATIVE PROBLEM SOLVING (TRIZ) Neyland, Johan S.C.; Rondonuwu, Irvan Raymon; Mawikere, Lidia M.
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 12 No 1 (2025): JMBI UNSRAT Volume 12 Nomor 1
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v12i1.59096

Abstract

Traditional markets are public service places where sellers and buyers meet who play a very important role in people's lives. To support the role of public services, identification and evaluation as well as improvement of various risk impacts are important activities for improving market operations for consumer satisfaction. Regarding the important functions of the market as mentioned above, this research aims to analyze the impact of market operational risks related to service quality using the Failure Mode and Effect Analysis (FMEA) and Theory and Innovative Problem Solving (TRIZ) methods. The stages of this research start from studying existing literature to become the basis for creating questionnaires, processing data to drawing conclusions. The results of the research show that there is 1 risk with the highest RPN value in the Karombasan market, namely X1 sanitation is not smooth and 2 types of risks with the highest RPN in the Bersehati market, namely X11 unclear administration and licensing and The proposed improvement using the TRIZ method is the application of Inventive Principles for risk type X1 is principle number 25 namely Self-service, make an object serve itself by performing auxiliary helpful functions, for the required change of an object (either fully or partially), and X17 the solution is based on principle number 23, namely Feedback, Introduce feedback (referring back, cross-checking) to improve a process or action. Keywords: Traditional market, Risk, FMEA, TRIZ.
Evaluasi Laporan Realisasi Anggaran berdasarkan PSAP No. 02 di Kantor Camat Langowan Selatan Kolamban, Chelchia Vilia; Pangerapan, Sonny; Mawikere, Lidia M.
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.311

Abstract

Government accounting standards (SAP) set out the rules for preparing and presenting financial reports for all levels of government. Government accounting standards are clearly regulated in Government Regulation Number 71 of 2010. The South Langowan Subdistrict Office has presented a budget realization report. The purpose of this research is to evaluate how financial reports have been prepared based on PSAP No. 02 and Government Regulation Number 71 of 2010 concerning Government Accounting Standards. This research uses a descriptive qualitative method with a purposive sampling technique. The results of this research definitively show that budget realisation reports at the South Langowan Head Office have been made in accordance with Government Regulation No. 71 of 2010 concerning Government Accounting Standards PSAP No. 02.
Analisis penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) pada usaha mikro di Toko C2 Mart5 Kamalaheng, Afrilia; Mawikere, Lidia M.; Maradesa, Djeni
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.357

Abstract

The Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) were introduced to simplify financial reporting for MSMEs and improve business accountability. This study aims to analyze the application of SAK EMKM in financial reporting practices at C2 Mart, a micro business operating in Minahasa Regency. Using a qualitative descriptive approach, data were collected through interviews, documentation, and observation of the store’s accounting practices. The findings reveal that C2 Mart utilizes a digital application to manage transactions and generate financial reports, including the statement of financial position and income statement. However, these reports are not fully aligned with SAK EMKM, particularly regarding asset depreciation, liabilities, and the absence of notes to financial statements. The study highlights the importance of improving accounting literacy among micro-entrepreneurs and enhancing the role of simple digital accounting tools in supporting standardized financial reporting. This research contributes to the discourse on MSME financial management by showing the gap between digital accounting practices and compliance with SAK EMKM, offering insights for regulators, practitioners, and small business owners.
Penerapan perhitungan harga pokok produksi dengan menggunakan metode job order costing pada CV. Karya Wenang Manado Rompas, Renaldo Noel Cristiano; Mawikere, Lidia M.; Lintong, Diana N.
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.383

Abstract

Accurate calculation of production costs is essential for determining the selling price and profitability of manufacturing companies. This study aims to examine the application of the job order costing method in calculating the cost of goods manufactured (COGM) at CV Karya Wenang Manado, a digital printing company specializing in calendar production. The research employed a qualitative descriptive approach with data collected through interviews, observation, and documentation. The findings indicate that the company’s current cost calculation is incomplete, particularly in allocating factory overhead costs, as depreciation and additional costs were not recorded. Using the job order costing method, the calculated COGM amounted to IDR 6,698,333 or IDR 13,400 per unit, compared to the company’s calculation of IDR 9,740,000 or IDR 19,480 per unit. This difference of IDR 3,041,667 demonstrates that the job order costing method provides a more accurate and efficient cost allocation, leading to a more realistic determination of selling price and higher profitability. The study contributes to the literature by emphasizing the importance of adopting appropriate cost accounting methods for small and medium enterprises in the printing industry.
Analisis kinerja keuangan pada PT. XT Tumiwa, Samuel; Mawikere, Lidia M.
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 1 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.79

Abstract

The company's strong financial performance is an attractive feature for investors. This research analyzes the financial performance of the company using ratio analysis and common size analysis. The financial ratios are used to evaluate the company's financial performance, while the common size approach is used to identify the reasons for changes in the profit and loss statement and financial position statement. The language used is clear, objective, and value-neutral, with a formal register and precise word choice. The text adheres to conventional structure and formatting features, with consistent citation and footnote style. The structure is logical and well-organized, with causal connections between statements. The text is free from grammatical errors, spelling mistakes, and punctuation errors. No changes in content have been made. Descriptive qualitative research that uses both quantitative and qualitative data. The research findings indicate good financial performance in terms of liquidity ratios and Gross Profit Margin (GPM), but not for Net Profit Margin (NPM). The solvency ratio is very good. The analysis utilizing the common size approach indicates an increase in the percentage of cash and cash equivalents, inventory, operational expenses, additional capital, and current debt, as well as a decrease in receivables and net profit from 2020-2022.
Evaluasi penerapan sistem dan prosedur uang persediaan pada biro pengadaan barang dan jasa Provinsi Sulawesi Utara Rengkung, Christina Natalia Gracia; Sabijono, Harijanto; Mawikere, Lidia M.
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.413

Abstract

This study aims to evaluate the implementation of the cash advance system and procedures at the North Sulawesi Provincial Goods and Services Procurement Bureau based on Minister of Home Affairs Regulation No. 77 of 2020 using a descriptive qualitative method through interviews and documentation. The results of the study indicate that the cash advance system and procedures have been implemented properly and in accordance with Permendagri No. 77 of 2020, even though the PBJ Bureau only received a cash advance transfer from the North Sulawesi Provincial Secretariat amounting to Rp. 50,000,000. All procedures, from the issuance of SPP-UP, SPM-UP, SP2D, to accountability reports, have been carried out in accordance with the provisions using the imprest method and the Regional Government Information System (SIPD), which facilitates the documentation and reporting process. The study concluded that the implementation of the cash advance system and procedures at the PBJ Bureau has met the standards of accountability and transparency in regional financial management in accordance with applicable regulations.
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