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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 Altifani Penelitian dan Pengabdian kepada Masyarakat JURNAL UMBANUA Jurnal Pengabdian pada Masyarakat Seminar Nasional Produk Terapan Unggulan Vokasi IIJSE
Andreuw Kristian Pantow
Politeknik Negeri Manado
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Mathematics Mechanical Engineering Nursing Public Health Social Sciences Transportation Other

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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.
ANALISIS PERLAKUAN AKUNTANSI PENGAKUAN PENDAPATAN DAN BEBAN JASA KONSTRUKSI BERDASARKAN SAK ETAP PADA PT. KARYA SULAWESI UTARA Tatuu, Maikel Ariel; Pantow, Andreuw Kristian; Korompis, Sintia Nurani; Kaparang, Revleen Mariana; Walukow, Ivoletti Merlina
Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 2 (2025): JISAMAR (March-May 2025)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v9i2.1800

Abstract

Revenue and expenses recognition in construction companies is a critical aspect in ensuring the fairness of the presented financial statement. In general, construction projects are long-term or span multiple accounting periods, depending on the construction contract. Therefore, revenue measurement should be based on the completion level of the construction work. This research was conducted at PT. Karya Sulawesi Utara using a qualitative approach and comparative descriptive data analysis technique. PT. Karya Sulawesi Utara recognizes revenue on cash basis, where revenue is recognized when cash is received, which is not in accordance with Indonesia Accounting Standard for Non-Publicly-Accountable Entities (SAK ETAP). However, PT. Karya Sulawesi Utara recognizes expenses in accordance with SAK ETAP. PT. Karya Sulawesi Utara is still applying an inappropriate method for revenue recognition. The company is recommended to use the percentage completion method.
Perancangan Sistem Akuntansi Persediaan Pakan Ikan Berbasis Google Spreadsheet pada Usaha Budidaya Perikanan Pantow, Andreuw Kristian; Korompis, Sintia Nurani; Rumambi, Hedy Desiree; Rombot, Raymond Festus; Paendong, Yelly
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 1 (2024): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/gwv07q19

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.
ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PENGELOLAAN PERSEDIAAN BARANG DAGANG PADA POLIMART POLITEKNIK NEGERI MANADO Sasikome, Tesalonika; Jura, Adelia Priskayani; Rembet, Filiysia; Darotong, Gabriella Syalomitha; Pantow, Andreuw Kristian; Sael, Merry Ligia
Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Vol 11, No 2 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jep.v11i2.2612

Abstract

ABSTRAKKelemahan dalam pengendalian persediaan tidak hanya berdampak pada kerugian finansial, tetapi juga dapat mengurangi nilai edukatif Polimart sebagai tempat mahasiswa belajar tentang pengelolaan bisnis yang akuntabel dan efisien. Sistem pengendalian yang tidak efektif akan menimbulkan resiko seperti kesalahan pencatatan dan kehilangan barang dagang. Berdasarkan hal tersebut, urgensi penelitian ini berkaitan dengan evaluasi terhadap sistem pengendalian internal persediaan barang sehingga sesuai dengan prinsip akuntansi. Penelitian ini bertujuan untuk menganalisis efektivitas sistem pengendalian internal atas persediaan barang dagang di Polimart serta mengidentifikasi kelemahan yang ada dan memberikan rekomendasi perbaikan sistem. Metode yang digunakan adalah pendekatan deskriptif kualitatif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menemukan bahwa lingkungan pengendalian di Polimart sudah menerapkan nilai integritas, disiplin dan memiliki struktur organisasi yang jelas. Penialaian risiko di Polimart sudah dilakukan dengan melakukan pemeriksaan kas setiap hari, pengecekan persediaan barang, dan melakukan analisis tren penjualan. Aktivitas pengendaliaan sudah berjalan dengan cukup baik, dimana terdapat pemisahan tugas dan transaksi terdokumentasi dengan baik. Informasi dan komunikasi yang terjadi di Polimart cukup memadai antara pengurus dan karyawan. Pemantauan sudah dilakuan secara berkala oleh pengurus dilengkapi dengan laporan bulanan, pengurus juga melakukan tindakan korektif jika terjadi suatu permasalahan. Temuan ini menunjukkan perlunya penerapan sistem digital sebagai langkah strategis untuk memperbaiki efektivitas pengendalian persediaan serta memperluas pemahaman teoretis terkait penerapan model COSO dalam konteks unit usaha pendidikan.ABSTRACTWeaknesses in inventory control not only result in financial losses, but also reduce the educational value of Polimart as a place for students to learn about accountable and efficient business management. An ineffective control system will lead to risks such as recording errors and loss of merchandise. Based on this, the urgency of this research is related to the evaluation of the internal inventory control system so that it is in accordance with accounting principles. This study aims to analyze the effectiveness of the internal control system over merchandise inventory at Polimart, identify existing weaknesses, and provide recommendations for system improvements. The method used is a qualitative descriptive approach with data collection techniques through interviews, observation, and documentation. The results of the study found that the control environment at Polimart has implemented values of integrity and discipline and has a clear organizational structure. Risk assessment at Polimart has been carried out by conducting daily cash checks, checking inventory, and analyzing sales trends. Control activities are running quite well, with a clear separation of duties and well-documented transactions. Information and communication at Polimart between management and employees is adequate. Monitoring is carried out periodically by management, supplemented by monthly reports, and management also takes corrective action if problems arise. These findings indicate the need to implement a digital system as a strategic step to improve the effectiveness of inventory control and broaden theoretical understanding of the application of the COSO model in the context of educational business units.
Design of an Effective Accounting System in Financial Management at UD Pratama Jaya Furniture Andreuw Kristian Pantow; Christony Maradesa; Wenny Anggeresia Ginting; Meike Negawati Kesek; Maykel Alexander Tampenawas
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8692

Abstract

The design of an accounting system plays an important role in providing information for business decision-making. Most business entities in Indonesia are categorized as MSMEs, where accounting information continues to hold an essential role as the basis for decision-making to support future business development. An appropriate accounting system design can help MSMEs achieve their business objectives. UD Pratama Jaya Furniture is a micro business entity engaged in trade activities, focusing on the sale of various types of furniture. However, based on initial observations, the entity has not yet implemented a proper accounting system in its business operations. The research results include the design of an accounting system consisting of form or document designs, account codes, journals, ledgers, financial statements, as well as cash purchase and sales procedures. With a structured system in place, UD Pratama Jaya Furniture can record transactions systematically, reduce the risk of recording errors, present understandable financial information, and provide accurate data for decision-making.
Peningkatan Literasi Kebencanaan dan Jalur Evakuasi sebagai Upaya Mitigasi Tsunami di Desa Wisata Darunu Peginusa, Stefani Switly; Tenda, Julius E.; Kandiyoh, Geertje E.; Tuerah, Raykes H.; Pantow, Andreuw K.; Korompis, Sintia N.
Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Vol. 6 No. 1 (2026): Januari 2026 - Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat
Publisher : Indonesian Scientific Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59395/altifani.v6i1.1010

Abstract

Kegiatan pengabdian kepada masyarakat yang dilaksanakan ini bertujuan meningkatkan kesiapsiagaan bencana di Desa Wisata Darunu melalui pendekatan partisipatif dan edukatif. Tahapan kegiatan meliputi observasi awal, analisis situasi, penentuan jalur evakuasi melalui Focus Group Discussion (FGD), peningkatan kapasitas masyarakat melalui sosialisasi bangunan tahan gempa, serta perancangan dan pemasangan rambu jalur evakuasi tsunami. Hasil kegiatan menunjukkan peningkatan signifikan pada pemahaman masyarakat, di mana tingkat pengetahuan meningkat dari 54% menjadi 91%, dan 85% peserta memahami syarat bangunan tahan gempa. Selain itu, jalur evakuasi dan rambu telah disusun dan dipasang pada titik strategis dengan melibatkan tokoh lokal dan masyarakat. Kegiatan ini memiliki kelebihan pada efektivitas pendekatan partisipatif dan luaran yang aplikatif, namun masih menghadapi kendala seperti jalur evakuasi yang belum sepenuhnya memenuhi kriteria ideal serta keterbatasan infrastruktur pendukung. Ke depan, kegiatan ini berpotensi dikembangkan melalui penyempurnaan jalur evakuasi, penguatan sistem peringatan dini, dan pelaksanaan simulasi berkala untuk meningkatkan ketahanan masyarakat terhadap bencana.
Co-Authors Alfrets Daleno Antonius A. Tand Antonius Tandi Barno Sungkowo Christony Maradesa 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 Julius E. Tenda Jura, Adelia Priskayani Kandiyoh, Geertje E. Kaparang, Revleen Mariana Korompis, Sintia N. Maykel Alexander Tampenawas Meike Negawati Kesek Nender, Christina Paendong, Yelly Peginusa, Stefani Switly 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 Wenny Anggeresia Ginting Yelly Paendong