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All Journal Jurnal Akuntansi & Auditing Indonesia JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi ACCOUNTABILITY INVENTORY: JURNAL AKUNTANSI Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jambura Accounting Review JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Jurnal Pendidikan dan Konseling Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Pengabdian UNDIKMA Journal of Technopreneurship on Economics and Business Review (JTEBR) Manajemen dan Kewirausahaan Jurnal Bisnis, Ekonomi, dan Sains Balance : Jurnal Akuntansi dan Manajemen Journal of Innovation in Management, Accounting and Business International Journal of Accounting & Finance in Asia Pasific Jurnal Akuntansi Manado (JAIM) Klabat Accounting Review Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Medika: Medika Indonesian Journal of Applied Accounting and Finance AKRUAL : Jurnal Akuntansi dan Keuangan`
Miryam Pingkan Lonto
Universitas Negeri Manado
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Efektivitas Pengelolaan Dana BOS Berbasis e-RKAS Pada SD GMIM Sion Tompaso Baru: Meilani Marshanda Liow; Ramon A, F, Tumiwa; Miryam P, Lonto
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 12 No. 2 (2026): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2026
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v12i2.3019

Abstract

The management of School Operational Assistance (BOS) funds requires the principles of autonomy, participation, and accountability to improve the quality of education, with effectiveness measured by the alignment of budget implementation with technical guidelines. This descriptive qualitative study aims to analyze the effectiveness of BOS fund management based on the e-RKAS system at SD Gmim Sion and to identify obstacles to accountability. Data were collected through observation, documentation, and interviews with school officials, the committee, and parents, which were then analyzed using the Miles and Huberman interactive model and validated through triangulation. The results indicate that the management of BOS funds using the e-RKAS platform -RKAS platform at GMIM Sion Elementary School has been successful, with an 80% implementation rate, as evidenced by the fulfillment of key effectiveness criteria, including proper planning, compliance with BOS technical guidelines during implementation, transparency in financial reporting, and success in achieving the intended objectives of using the funds to support the school’s operational needs. In addition, the use of e-RKAS has led to improvements in administrative structure, transparency, and accountability in financial oversight through a digitally integrated approach to record-keeping and reporting. However, there are still several obstacles hindering the successful implementation of e-RKAS, such as a lack of skills among administrators in managing.
PENGARUH PERENCANAAN ANGGARAN DAN KUALITAS SDM TERADAP PENYERAPAN ANGGARAN: PADA BIRO PEREKONOMIAN SEKRETARIAT DAERAH PROVINSI SULAWESI UTARA Linda A.O Tanor; Cia Selviana Sianipar; Miryam P. Lonto
Jurnal Bisnis, Ekonomi, dan Sains Vol. 4 No. 2 (2024): Jurnal Bisnis, Ekonomi, dan Sains
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33197/bes.vol4.iss2.2024.2332

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengkaji dan menilai pengaruh perencanaan anggaran dan kualitas sumber daya manusia terhadap penyerapan anggaran. Populasi studi ini melibatkan seluruh pegawai negeri sipil yang bertugas di kantor biro ekonomi setda provinsi sulut. Dengan menggunakan Metedologi Penelitian Kuantitatif dan teknik sampel jenuh, 41 orang termasuk dalam sampel. Hasil penelitian menyatakan bahwa perencanaan anggaran berpengaruh negatif dan signifiikan terhadap penyerapan anggaran, dan kualitas sumber daya manusia berpengaruh positif dan signifikan terhadap penyerapan anggaran. Perencanaan anggaran dan kualitas sumber daya manusia keduanya berkontribusi secara bersama sama kepada penyerapan anggaran. Analisis regresi linear berganda digunakan sebagai teknik analisis dalam penelitian ini.
PENGARUH PENERAPAN SAK EMKM DAN SIA TERHADAP KUALITAS LAPORAN KEUANGAN UMKM DI KECAMATAN TONDANO SELATAN Princessa Anastasia Sumual Princessa; Miryam Pingkan Lonto; Tinneke EM Sumual
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 8 No. 1 (2025): Januari (2025) - Juni (2025)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v8i1.1504

Abstract

MSMEs are an important sector in the Indonesian economy, but the quality of financial reports is often low due to the suboptimal implementation of SAK EMKM and Accounting Information Systems (AIS). This study aims to analyze the effect of the implementation of SAK EMKM and SIA on the quality of financial reports of MSMEs in South Tondano District. The study used a quantitative approach with a survey method. A sample of 75 MSMEs in the food and beverage sector was determined using the Slovin formula. Primary data were collected through questionnaires and analyzed using validity and reliability tests, multiple linear regression, t-test, and F-test with the help of SPSS version 25. The results of the study indicate that: (1) SAK EMKM has a positive and significant effect on the quality of financial reports (p = 0.041), (2) SIA has a positive and significant effect on the quality of financial reports (p < 0.001), and (3) SAK EMKM and SIA simultaneously have a significant effect on the quality of MSME financial reports (p < 0.001). This study concludes that the implementation of accounting standards and the use of AIS play an important role in increasing the reliability, accuracy, and relevance of MSME financial reports.
Implementation of a Web-Based Production-Cycle Accounting Information System for the Culinary MSME RM Pawon Selaras, Minahasa Regency Pricilia Joice Pesak; Lenny Leorina Evinita; Florence Olivia Moroki; Jaqueline E. M Tangkau; Miryam Pingkan Lonto
Jurnal Pengabdian UNDIKMA Vol. 7 No. 3 (2026): August
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v7i3.21396

Abstract

This community service program aims to assist RM Pawon Selaras, a culinary micro, small, and medium-sized enterprise (MSME) located in Perum Unima, Minahasa Regency, in digitalizing its production management through a web-based Accounting Information System (AIS). The program adopted a participatory mentoring approach implemented from April to June 2026 through six stages: planning, needs analysis, system design, implementation, testing using Black Box Testing, and system deployment with maintenance. Program evaluation was conducted qualitatively through semi-structured interviews, observations, and documentation to assess system usability and partner capacity development. The resulting web-based application provides integrated features for raw material management, menu and recipe management, production planning, quality control, waste recording, inventory updating, and the generation of production and cost of goods manufactured reports. The program produced two major outcomes: the successful implementation of a functional digital information system and enhanced partner capacity in managing production records and operational information. The partner transitioned from intuitive, memory-based practices to structured, integrated, and data-driven documentation that supports pricing decisions and business performance evaluation. These findings suggest that the digital transformation of MSMEs can begin by addressing internal operational and record-management needs rather than focusing solely on digital marketing, and that sustained mentoring plays a critical role in facilitating technology adoption. Further evaluation using quantitative performance indicators is recommended to assess improvements in operational efficiency and waste reduction.
Analysis Impact System Information Accounting in Management MSME Finance in the District Langowan Olviane Olke Sumampouw; Miryam Lonto
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 1 (2026): February 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i1.4633

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the Indonesian economy; however, financial management practices in rural areas, such as Langowan District, Minahasa Regency, remain constrained by manual bookkeeping systems and limited accounting literacy. This study aims to analyze the impact of Accounting Information System (AIS) implementation on the financial management of MSMEs by examining its influence on operational efficiency, financial reporting accuracy, and business decision-making. A mixed-methods approach was employed by integrating qualitative and quantitative methods through observations, interviews, and questionnaire surveys involving MSME owners operating in the agricultural, fisheries, and trade sectors. The findings indicate that AIS implementation has considerable potential to improve operational productivity, enhance the accuracy of financial reporting, and facilitate access to financing. Nevertheless, its adoption remains limited due to inadequate digital infrastructure and insufficient technical capabilities among MSME owners in Langowan District. The study concludes that strengthening digital infrastructure and improving digital and accounting literacy are essential to maximizing the benefits of AIS implementation. These findings provide practical implications for local governments and business stakeholders in designing strategies to accelerate MSME digital transformation, strengthen business competitiveness, and support the objectives of the National Proudly Made in Indonesia Movement (GNBBI).
The Influence of Accounting Understanding and Education Level on the Quality of Village-Owned Enterprises’ Financial Statements in Eris Sub-district Jenly Apriani Komaling; Frida Magda Sumual; Miryam Pingkan Lonto
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 5 No. 1 (2026): June
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v5i1.3635

Abstract

The purpose of this study is to examine how accounting knowledge and educational attainment affect the caliber of financial reports produced by Village-Owned Enterprises (BUMDes) in the Eris Sub-district. The inadequate preparation of BUMDes financial statements, which are still completed in a straightforward manner and do not completely comply with the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP), is the driving force for this study. Forty respondents, who were BUMDes administrators from eight villages in the Eris Sub-district, were given questionnaires as part of the quantitative research procedure. The sampling technique employed was saturated sampling. Data analysis was carried out using the SPSS application version 27 through validity tests, reliability, classical consumptions, multiple linear regression analysis, t-tests, F-tests, and coefficient of determination. The results of the study indicate that accounting understanding has a positive and significant effect on the quality of BUMDes financial statements in Eris Sub-district. Education level does not affect the quality of financial statements; the effect is not dominant because most respondents have relatively the same level of education, namely high school graduates. Partially, accounting understanding has a big impact, while education level does not significantly affect the quality of BUMDes financial statements. This study concludes that improving accounting understanding and developing the competencies of BUMDes managers is essential to produce quality, transparent, and accountable financial statements.
Pengaruh Penerapan Green Accounting Dan Kinerja Lingkungan Terhadap Kinerja Keuangan Perusahaan (Studi Pada Perusahaan Pertambangan) Miryam Pingkan Lonto; Ludiantri Lowimski Guratji; Sjeddie Rianne Watung
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 3 (2025): Desember 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i3.1158

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh dari penerapan Green Accounting dan kinerja lingkungan terhadap kinerja keuangan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2021-2024. Metode penelitian yang digunakan ialah penelitian kuantitatif dengan pendekatan kausalitas.  Data dianalisis dengan regresi data panel. Jumlah sampel yang diperoleh setelah menggunakan purposive sampling sebanyak 10 perusahaan. Alat analisis yang digunakan adalah stata 19. Teknik uji model yang digunakan yaitu random effect model. Hasilnya menunjukkan bahwa variable green accounting yang diproaksikan dengan rasio biaya lingkungan berpengaruh negatif terhadap kinerja keuangan perusahaan pertambangan dengan Tingkat signifikansi sebesar 0,004<0,05. Dan juga hasil pengujian yang telah dilakukan, menunjukkan bahwa variabel kinerja lingkungan yang diproaksikan melalui peringkat PROPER tidak berpengaruh terhadap kinerja keuangan perusahaan pertambangan dengan Tingkat signifikansi sebesar 0,140>0,05. Hasil temuan mengimplikasikan bahwa Perusahaan tambang lebih mengutamakan semua pihak yang terlibat dan terdampak dari kegiatan yang dilakukan perusahaan dalam hal ini masyarakat dan lingkungan, daripada kinerja keuangan Perusahaan. Temuan ini mendukung teori Triple Bottom Line.    This study aims to analyze the effect of Green Accounting and Environmental Performance on the financial performance of mining companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. The research method used is quantitative research with a causality approach. The data is analyzed using panel data regression. The results show that the green accounting variable, which is projected using the environmental cost ratio, has a negative effect on the financial performance of mining companies. The test results also show that the environmental performance variable, which is projected through the PROPER ranking, has no effect on the financial performance of mining companies. The findings imply that mining companies prioritize all parties involved and affected by the company's activities, in this case the community and the environment, over the company's financial performance. These findings support the Triple Bottom Line theory.   
Analisis Penggunaan Aplikasi Coretax Pada Pelaporan Pajak Badan Usaha Di Sulawesi Utara Nurul Faiyah; Miryam P. Lonto; Hisky R. Kawulur
Balance : Jurnal Akuntansi dan Manajemen Vol. 5 No. 1 (2026): April 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v5i1.1416

Abstract

Penelitian ini menganalisis penggunaan aplikasi Coretax dalam pelaporan pajak badan usaha dan mengidentifikasi kemudahan, manfaat, serta kendala yang dihadapi pengguna. Menggunakan pendekatan kualitatif deskriptif dengan kerangka Technology Acceptance Model (TAM), data dikumpulkan melalui wawancara dan observasi pada tiga CV di Sulawesi Utara. Hasil penelitian menunjukkan bahwa Coretax dapat meningkatkan efisiensi dan akurasi pelaporan pajak, meskipun masih ada kendala seperti kesulitan memahami menu aplikasi dan masalah teknis. Faktor pelatihan, stabilitas sistem, dan pengalaman pengguna mempengaruhi penerimaan aplikasi. Penelitian ini memberikan kontribusi untuk pemahaman implementasi sistem perpajakan digital dan masukan bagi Direktorat Jenderal Pajak serta pelaku usaha.   This study analyzes the use of the Coretax application in corporate tax reporting and identifies the ease, benefits, and challenges experienced by users. Using a descriptive qualitative approach with the Technology Acceptance Model (TAM) framework, data were collected through interviews and observations at three CVs in North Sulawesi. The results show that Coretax has the potential to improve the efficiency and accuracy of tax reporting, although challenges such as difficulty understanding the application menu and technical issues still exist. Factors such as training, system stability, and user experience influence the acceptance of the application. This study contributes to understanding the implementation of digital tax administration systems and provides input for the Directorate General of Taxes and business actors.
Co-Authors Aditya C. N. Pandowo Afifah Poernomo Cecilia Lelly Kewo Cia Selviana Sianipar Debora Prisilia Lengkong Essing, Anggriani Injilia Evani E. R. Songgubun Florence Olivia Moroki Frida Magda Sumual Gres Putri Yolanda Sipayung Hisky Ryan Kawulur Jaqueline E.M Tangkau Jenly Apriani Komaling Johny Manaroinsong Karongkong, Brigita Diani Kewo, Cecillia Lelly Lenny Leorina Evinita Linda A. O. Tanor Lovely Joharmansyah Pulukadang Ludiantri Lowimski Guratji Lumentah, Eunke Vion Meidy Santje Selvy Kantohe Meilani Marshanda Liow Miran, Michael Moningkey, Aprilia Feyang Nadia Resilia Mokoagow Nurul Faiyah O. Rengku, Jeffry Olivia Lalamentik Olviane Olke Sumampouw Poernomo, Afifah Pricilia Joice Pesak Princessa Anastasia Sumual Princessa Purba, Pebisitona Mesajaya Radita Rizal Mubarak Ramon Arthur Ferry Tumiwa Sarah Wuisang Sjeddie Watung Susanti Sa'ban Tala, Olifia Tala, Olivia Tano, Linda A. O Tesalonika Jeanned Pontoh Tinneke Evie Meggy Sumual Ulaan, Lucretia Monica Yosua Gary Pakasi