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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Owner : Riset dan Jurnal Akuntansi Journal of Information System, Applied, Management, Accounting and Research Jurnal Bisnis Terapan Jurnal Ilmiah Akuntansi dan Finansial Indonesia Jurnal Akademi Akuntansi (JAA) Jurnal EK dan BI JURNAL UMBANUA Jurnal Pengabdian pada Masyarakat Seminar Nasional Produk Terapan Unggulan Vokasi
Andreuw Kristian Pantow
Politeknik Negeri Manado
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ANALISIS PENGHITUNGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 Pantow, Andreuw Kristian
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 1, No 3 (2013): JURNAL EMBA, HAL 110-229
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (242.392 KB) | DOI: 10.35794/emba.1.3.2013.1650

Abstract

Pajak merupakan iuran rakyat kepada kas negara berdasarkan undang-undang dengan tidak mendapat jasa timbal balik secara langsung. Pajak Penghasilan Pasal 21 adalah pajak atas penghasilan berupa gaji, upah, honorarium, tunjangan dan pembayaran lain dengan nama dan dalam bentuk apapun sehubungan dengan pekerjaan, jabatan, jasa, dan kegiatan yang dilakukan oleh orang pribadi. Penelitian ini dilakukan pada Rumah Sakit Umum Bethesda GMIM Tomohon. Ada beberapa data yang digunakan, diantaranya daftar gaji pegawai, daftar perhitungan Pajak Penghasilan Pasal 21, Surat Setoran Pajak (SSP), Surat Pemberitahuan (SPT). Tujuan dari penelitian ini adalah untuk mengetahui apakah penghitungan, penyetoran, dan pelaporan Pajak Penghasilan Pasal 21 pada Rumah Sakit Umum Bethesda GMIM Tomohon telah sesuai dengan Undang-Undang Perpajakan No. 36 Tahun 2008 tentang Pajak Penghasilan. Berdasarkan hasil penelitian yang telah dilakukan pada Rumah Sakit Umum Bethesda GMIM Tomohon dapat diketahui bahwa Penghitungan Pajak Penghasilan Pasal 21 pada Rumah Sakit Umum Bethesda GMIM Tomohon sudah sesuai dengan Undang-Undang Perpajakan No.36 Tahun 2008. Untuk penyetoran dan pelaporan Pajak Penghasilan Pasal 21 pada Rumah Sakit Umum Bethesda GMIM Tomohon belum sesuai dengan Undang-Undang Perpajakan No. 36 Tahun 2008. Kata kunci: pajak penghasilan pasal 21
ANALISIS PENGHITUNGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 Pantow, Andreuw Kristian
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 1, No 3 (2013): JURNAL EMBA, HAL 110-229
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/emba.1.3.2013.1639

Abstract

Pajak merupakan iuran rakyat kepada kas negara berdasarkan undang-undang dengan tidak mendapat jasa timbal balik secara langsung. Pajak Penghasilan Pasal 21 adalah pajak atas penghasilan berupa gaji, upah, honorarium, tunjangan dan pembayaran lain dengan nama dan dalam bentuk apapun sehubungan dengan pekerjaan, jabatan, jasa, dan kegiatan yang dilakukan oleh orang pribadi. Penelitian ini dilakukan pada Rumah Sakit Umum Bethesda GMIM Tomohon. Ada beberapa data yang digunakan, diantaranya daftar gaji pegawai, daftar perhitungan Pajak Penghasilan Pasal 21, Surat Setoran Pajak (SSP), Surat Pemberitahuan (SPT). Tujuan dari penelitian ini adalah untuk mengetahui apakah penghitungan, penyetoran, dan pelaporan Pajak Penghasilan Pasal 21 pada Rumah Sakit Umum Bethesda GMIM Tomohon telah sesuai dengan Undang-Undang Perpajakan No. 36 Tahun 2008 tentang Pajak Penghasilan. Berdasarkan hasil penelitian yang telah dilakukan pada Rumah Sakit Umum Bethesda GMIM Tomohon dapat diketahui bahwa Penghitungan Pajak Penghasilan Pasal 21 pada Rumah Sakit Umum Bethesda GMIM Tomohon sudah sesuai dengan Undang-Undang Perpajakan No.36 Tahun 2008. Untuk penyetoran dan pelaporan Pajak Penghasilan Pasal 21 pada Rumah Sakit Umum Bethesda GMIM Tomohon belum sesuai dengan Undang-Undang Perpajakan No. 36 Tahun 2008.   Kata kunci: pajak penghasilan pasal 21
DESAIN LAPORAN KEUANGAN UMKM BERBASIS MICROSOFT EXCEL PADA SUNSHINE LAUNDRY Andreuw Pantow; Ivoletti M. Walukow; Christony Maradesa; Esrie A. N. Limpeleh
Jurnal Bisnis Terapan Vol. 5 No. 2 (2021): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v5i2.4693

Abstract

This study aims to design the financial statements of Sunshine Laundry using the Microsoft Excel application. The research method was descriptive qualitative. Instruments of data collection was down through interview in the form of questions regarding the recording of financial statements. While the data collection instrument with documentation, was done through namely evidence of transactions that occurred in the business. The results of this study indicate that the design of financial statements with Microsoft Excel helps Sunshine Laundry in compiling financial reports in accordance with EMKM accounting standards. The design of financial reports using Microsoft Excel is assisted by data flow diagrams to describe the flow of the system consisting of a menu design sheet, module 1, module 2, price list, transaction list, account type, chart of account, general journal, income statement, and statement of financial position.
Penerimaan Mahasiswa Akuntansi atas Aplikasi Myob Accounting dengan Pendekatan Technology Acceptance Model Andreuw K. Pantow; Barno Sungkowo; Esrie A. N. Limpeleh; Antonius A. Tand
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 1 (2021): Article Research Februari 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i1.314

Abstract

This study aims to analyze the effect of perceptions of use, perceived ease of use and attitudes on the behavior interest of accounting students in using the Mind Your Own Business Accounting application with the Technology Acceptance Model approach. Data collection was carried out through a survey with a questionnaire to accounting students at Politeknik Negeri Manado. Analysis of research data using Partial Least Square. The results showed that when students felt the benefits and convenience of using accounting applications for the financial reporting process, it made them have the attitude to accept the use of these applications. Furthermore, the perceived benefits of using the application and the positive attitude of students towards the use of accounting applications affect their intention to use the application. Conversely, the findings of this study do not prove the effect of ease of use of applications on the intention to use accounting applications as a means of making financial reports.
DESAIN LAPORAN KEUANGAN BERBASIS MICROSOFT EXCEL PADA TOKO BERKAT Andreuw Pantow
Jurnal Ekonomi dan Bisnis (EK dan BI) Vol 5 No 1 (2022)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ekbi.v5i1.440

Abstract

This study aims to design the financial statements of Toko Berkat using the Microsoft Excel application. The research method was qualitative. Instruments of data collection was down through interview in the form of questions regarding the recording of financial statements. While the data collection instrument with documentation, was done through namely evidence of transactions that occurred in the business. The system for recording financial reports at Toko Berkat is still done manually without using an application, so the accounting recording process is not in accordance with SAK EMKM. The financial reports at Toko Berkat are designed using Microsoft Excel. This research can overcome the problem of recording financial statements at Toko Berkat, although in practice the owner is still assisted by researchers to process financial reports using the system that has been created.
ANALISIS PENGGUNAAN MYOB ACCOUNTING SOFTWARE PADA MAHASISWA AKUNTANSI DENGAN PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL Andreuw Kristian Pantow; Barno Sungkowo; Esrie A. N. Limpeleh; Antonius Tandi
Jurnal Akademi Akuntansi Vol. 3 No. 2 (2020): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v3i2.13223

Abstract

This study aims to analyze the effect of perceived usage, perceived ease of use and attitudes on the behavior interest of accounting students in using the MYOB Accounting application with the Technology Acceptance Model approach developed by Davis (1989). Data collection was carried out through a survey with a questionnaire to accounting students at Manado State Polytechnic. Analysis of research data using Partial Least Square (PLS). The results showed that when students felt the benefits and convenience of using the MYOB Accounting application for the process of preparing financial reports, it made them have the attitude to accept the use of the application. Furthermore, the perceived benefits of using the application and the positive attitude of students towards the use of MYOB Accounting affect their intention to use the application. On the other hand, the findings of this study do not prove the effect of ease of use of applications on the intention to use MYOB Accounting as a means of making financial reports.
Persepsi Mahasiswa Akuntansi atas Penggunaan E-Learning pada Masa Pandemi Covid-19 dengan Pendekatan Technology Acceptance Model Christony Maradesa; Andreuw Pantow; Ivoletti Merlina Walukow; Esrie Alfian Nixon Limpele; Raymond Festus Rombot
Prosiding Seminar Nasional Produk Terapan Unggulan Vokasi Vol 1 No 2 (2022): Prosiding Seminar Nasional Produk Terapan Unggulan Vokasi Politeknik Negeri Manad
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat Politeknik Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (564.215 KB)

Abstract

This study aims to examine the factors that influence the intention of accounting students to use e-learning. This research uses the Technology Acceptance Model (TAM) construct. Data collection was carried out through a survey with a questionnaire to accounting students at Politeknik Negeri Manado. Analysis of research data using Partial Least Square. The results showed that when students felt the benefits and convenience of using e-learning it made them have the intention to accept the use of these applications
PERANCANGAN SISTEM AKUNTANSI PENJUALAN PADA UD. BLESS Andreuw Kristian Pantow; Sintia Nurani Korompis; Esrie A. N. Limpeleh; Elisabeth Deisi Malonda; Alfrets Daleno
Journal of Information System, Applied, Management, Accounting and Research Vol 7 No 4 (2023): JISAMAR (November 2023)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v7i4.1131

Abstract

This study aims to design a sales accounting system at UD Bless with a flowcharts that is expected to provide transaction information in the revenue cycle. The research method was qualitative. Instruments of data collection was down through interview in the form of questions regarding the sales system. While the data collection instrument with documentation, was done through namely evidence of transactions that occurred in the business. The results of the study are the design of a sales accounting system which consists of designing organizational structures, procedures for cash and credit sales using document flowcharts, and design of accounting records to provide financial information needed by internal parties of the entity. Keywords: component; formatting; style; styling; insert (Minimum 3 to 5 key words)
Penerapan Aplikasi Akuntansi Berdasarkan Standar Akuntansi Emkm Pada Umkm Peternakan Ikan Mujair Di Desa Eris Kecamatan Eris Kabupaten Minahasa Provinsi Sulawesi Utara Tuerah, Raykes Hinrich; Pantow, Andreuw; Korompis, Sintia Nurani; Maradesa, Christony; Rumambi, Hedy; Tangon, Joseph; Wangarry, Andreas; Syaefudin, Fanesa; Paendong, Yelly; Wagiu, Decire
JURNAL UMBANUA Vol 4 No 1 (2024): JURNAL UMBANUA POLITEKNIK NEGERI MANADO
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat Politeknik Negeri Manado

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

Abstract

Perkembangan teknologi informasi berpengaruh pada aktifitas bisnis usaha mikro, kecil, dan menengah. Fenomena di lapangan masih terdapat kendala yang dihadapi oleh usaha kecil menengah yaitu kurangnya pemahaman pelaku usaha untuk memanfaatkan teknologi dalam pencatatan keuangan. Usaha mikro, kecil, dan menengah di Provinsi Sulawesi Utara pada umumnya masih melakukan pencatatan keuangan secara manual. Keuntungan atau laba rugi suatu usaha hanya berdasarkan pada perkiraan. Kegiatan Penerapan Iptek pada Masyarakat (PIM) perlu dilakukan untuk mengedukasi masyarakat khususnya untuk pencatatan keuangan sehingga bisa sesuai dengan Standar Akuntansi EMKM. Tim pelaksana dalam hal ini para dosen akan menjelaskan konsep SAK EMKM dan praktik akuntansi berdasarkan transaksi usaha. Selanjutnya, dosen dan mahasiswa mengenalkan aplikasi akuntansi UKM serta aplikasinya dalam usaha budidaya ikan mujair.
Perancangan Sistem Akuntansi Persediaan Pakan Ikan Berbasis Google Spreadsheet pada Usaha Budidaya Perikanan Andreuw Kristian Pantow; Sintia Nurani Korompis; Hedy Desiree Rumambi; Raymond Festus Rombot; Yelly Paendong
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 1 (2024): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/jiafi.v8i1.7248

Abstract

This study aims to design a fish feed inventory record at UD Bless using Google Spreadsheets. The research method is qualitative. Primary data in this study were obtained by conducting direct interviews with business owners. Secondary data in this study are in the form of transaction evidence, inventory records arranged in archives. The results of the study are the design of a feed inventory accounting system at UD Bless which consists of a list of feed inventory, inventory purchases and sales, cash and credit inventory purchases, cash and credit inventory sales, and profitability of each type of inventory.
Co-Authors Alfrets Daleno Antonius A. Tand Antonius Tandi Barno Sungkowo Christony Maradesa Darotong, Gabriella Syalomitha Elisabeth Deisi Malonda Esrie A. N. Limpeleh Esrie A. N. Limpeleh Esrie Alfian Nixon Limpele Hedy Desiree Rumambi Ivoletti M. Walukow Ivoletti Merlina Walukow Jura, Adelia Priskayani Kaparang, Revleen Mariana Nender, Christina Paendong, Yelly Raykes Hinrich Tuerah Raymond Festus Rombot Raymond Festus Rombot Rembet, Filiysia Rombot, Raymond Festus Rumambi, Hedy Rumambi, Hedy Desiree Sael, Merry Ligia Sasikome, Tesalonika Sintia Nurani Korompis Syaefudin, Fanesa Tangon, Joseph Nugraha Tatuu, Maikel Ariel Toweula, Alpindos Wagiu, Decire Walukow, Ivoletti Merlina Wangarry, Andreas Yelly Paendong