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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 Indonesia Accounting Journal Jurnal Ekonomi dan Bisnis Digital (MINISTAL) International Journal of Applied Business and International Management Journal of Governance, Taxation, and Auditing Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis
Sherly Pinatik
Universitas Sam Ratulangi Manado
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Analisis kinerja keuangan pada sektor consumer cyclicals yang terdaftar di BEI periode 2020 - 2023 Tjhin, Erwin; Gamaliel, Hendrik; Pinatik, Sherly
Riset Akuntansi dan Manajemen Pragmatis Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.220

Abstract

Financial performance analysis is really needed in a company in order to see the extent of the company's financial performance over a certain period of time. This financial performance analysis can help the company in making decisions in the future. Analysis of financial performance in a company can be seen using financial ratio analysis. This research aims to determine differences in the financial performance of the Consumer Cyclicals sector, especially the media and entertainment sub-sector for the 2020-2023 period. This type of research is a descriptive statistical approach. The analysis method used is trend analysis. The research results show that there is an increase or decrease in the media and entertainment sub-sector listed on the Indonesian stock exchange for the 2020-2023 period using the debt to asset ratio, net profit margin, current ratio and total asset turnover.
Pengendalian persediaan berbasis economic order quantity pada UD Wenang Perkasa Manado Sumba, Selviani; Tirayoh, Victorina Z.; Pinatik, Sherly
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.248

Abstract

The economic order quantity is the number of goods ordered that will result in the lowest possible cost. This study will determine how inventory control is based on economic order quantity at UD Wenang Perkasa. This study employs a qualitative research method with a descriptive approach. The study results clearly show that the company's total merchandise inventory costs are higher than they would be if they used economic order quantity. This means that using economic order quantity will save the company costs and increase profits. The company must implement economic order quantity as a method for controlling its inventory because it will allow the company to order merchandise in optimal quantities with minimum total inventory costs, increasing the company's profits.
Penerapan metode cost plus pricing dengan pendekatan full costing dalam menentukan harga jual pada Gloria Cake and Cookies Mongula, Jermia; Pusung, Rudy J.; Pinatik, Sherly
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.266

Abstract

In today's fiercely competitive business world, companies must innovate to stay ahead. The cost-plus pricing method is the simplest way to set a selling price by adding a mark-up or a percentage of expected profit.This study determines the application of the cost-plus pricing method with a full costing approach to determine the selling price of Gloria Cake and Cookies.The study uses qualitative descriptive research. The results show that the cost of production is smaller when using the cost plus pricing method. This is because it does not include detailed factory overhead costs, such as equipment and building depreciation. The full costing method includes all production costs. The results of the calculation of the selling price determination with the expected profit percentage of Gloria Cake and Cookies using the cost plus pricing method with a full costing approach of 12.47% for brudel cake products and 14.05% for marmer cake products resulted in more optimal profits, because all elements of costs incurred have been charged to the selling price of the product.
Perancangan sistem dan prosedur penjualan tunai di Toko J LU Fashion Manado Paat, Victoria Maria; Pontoh, Winston; Pinatik, Sherly
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.274

Abstract

Despite the integration of technology in sales management systems, many businesses still rely on manual cash sales systems and procedures. This study aims to address this by examining the cash sales system and procedures at J LU Fashion Store. The research method used is a qualitative approach with data collection techniques, including interviews, observations, and documentation. The results are clear: at J LU Fashion Store, the cash sales accounting information system, financial calculations, and sales records are still all done manually. There are no guidelines or SOPs to help the company, meaning the sales process in the store is not optimal.
Penerapan target costing sebagai pengendalian biaya produksi pada Usaha Mie Bakso Ojo Lali di Kota Bitung Moningka, Eugenia Trixie Jayanti; Wangkar, Anneke; Pinatik, Sherly
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.295

Abstract

Target costing is the most effective way to determine production costs. The company sets a target based on competitive market prices, allowing it to achieve the expected profit. This study set out to determine how to implement target costing as a control of production costs in the Ojo Lali Meatball Noodle business. Ojo Lali Meatball Noodle Business is a food production company located in Bitung Barat 1 Village, Maesa District, Bitung City. The results of the study are clear: after implementing target costing, the company calculated production costs at IDR 82,072,000 per month, while the target costing calculation showed IDR 73,539,000 per month. This has led to a significant increase in profits, rising from 25.6% to 33.3%.
Analisis penyusunan laporan keuangan Badan Usaha Milik Desa “Satu Hati” berdasarkan Keputusan Menteri Desa PDTT No 136 Tahun 2022 (Studi kasus Desa Linelean Kecamatan Modoinding) Kapahang, Raisha Jibrilia; Kalangi , Lintje; Pinatik, Sherly
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.301

Abstract

Village-Owned Enterprises (BUMDes) are village business institutions managed by the community and village government to develop the village economy. They are established based on the needs and potential of the village. BUMDes were founded as an initiative to improve the economy and welfare of village communities. The Decree of the Minister of Villages, Development of Disadvantaged Regions, and Transmigration No. 136 of 2022 on the Preparation of BUMDes Financial Reports aims to ensure orderly administration, transparency, accountability, efficiency, and effectiveness in the financial management of Village-Owned Enterprises. This research aims to conduct an in-depth analysis of the preparation of financial reports for Satu Hati Village-Owned Enterprises based on the Ministerial Decree PDTT No. 136 of 2022. The research employs a descriptive qualitative method, which is used to collect, analyze, and describe data related to the preparation of BUMDes financial reports. The resource persons in this study include the Village Head, Chairman of BUMDes, Secretary of BUMDes, and Village Assistant. The research findings indicate that the financial reports of BUMDes Satu Hati are not fully aligned with the PDTT Village Ministerial Decree No. 136 of 2022 due to various factors, including internal and external obstacles and challenges.
Analisis informasi akuntansi diferensial dalam pengambilan keputusan investasi pada perluasan jaringan pipa PDAM Kabupaten Minahasa Utara Mitzy, Mitzy; Saerang, David P. E.; Pinatik, Sherly
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.349

Abstract

The expansion of the pipe network is a significant investment decision for the North Minahasa District Water Company (PDAM) in its efforts to improve clean water services for the community. Differential accounting information refers to data that compares relevant costs and revenues between investment alternatives to facilitate better decision-making. This study aims to analyze how differential accounting information can be utilized to support investment decisions related to the expansion of the pipeline network at the PDAM. A qualitative research method with a descriptive approach was employed. The results indicate that differential accounting information assists management in identifying relevant costs and revenues, as well as evaluating the feasibility of the available investment options. Therefore, differential accounting information can serve as a valuable analytical tool to support investment decisions concerning pipeline network expansion at the PDAM.
Penerapan akuntansi pertanggungjawaban sebagai alat evaluasi kinerja manajer pusat biaya pada PT. Royal Coconut Gorontalo Timothy, Melvin Gabrielton; Gerungai, Natalia Y. Telly; Pinatik, Sherly
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.354

Abstract

Responsibility accounting is a system developed in alignment with the characteristics and activities of a company to ensure that each organizational unit can be held accountable for its performance. This study aims to analyze the implementation of responsibility accounting as a tool for evaluating the performance of cost center managers at PT Royal Coconut Gorontalo. A qualitative descriptive research method was employed. Data were collected through interviews and documentation. The findings indicate that the implementation of responsibility accounting at PT Royal Coconut Gorontalo remains suboptimal. Responsibility reports still aggregate various types of costs into a single account without clear classification. Moreover, the budgeting process is not participatory, leading to discrepancies between the predetermined budget and actual operational conditions in the field.
The Influence of Business Management, Success Process, Long Term Plans, Culture, Business Targets, Family Assistance, Decision Making, Knowledge and Skills of Business Owners on the Existence of Family based Business in the Potterial Industry Center of Pulutan Village Taroreh, Rita Norce; Walangitan, Mac Donald Bertrand; Timbuleng, Maxie; Pinatik, Sherly
Jurnal Ekonomi dan Bisnis Digital Vol. 4 No. 3 (2025): August 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v4i3.15402

Abstract

The acceleration of industrial and regional growth including the MSME sector is one of the dimensions of the current government's Leading Sector development. Family business is a form of MSME that involves several family members in the ownership or operation of the business. The main problem experienced by family businesses is the problem of professionalism and business succession to their successors for business continuity. A family business takes time and effort to build. One form of MSMEs in Minahasa is the center of the pottery industry in Pulutan Village, Remboken District. The pottery industry has existed in Pulutan since this village was founded until now. The existence of the business continues to be maintained because it is driven by family-based village communities. The results of this study found a link between business management, succession process, availability of long-term plans, culture, business targets, family assistance, decision making, knowledge and skills of business owners on the success of family business succession in the Pulutan Village pottery industry center.
Penerapan metode cost plus pricing dalam rangka penetapan harga jual mie mentah pada Bakmi Kriting Glodok Kasenda, Novelia Deiya Thresia; Alexander, Stanly W.; Pinatik, Sherly
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.362

Abstract

This study definitively examines the application of the cost-plus pricing method in determining the selling price of raw noodles at Bakmi Kriting Glodok. The problem is that the company has always calculated production costs and selling prices using a very simple method. This method does not fully incorporate all production cost elements in accordance with accounting principles. This research employs a qualitative descriptive approach, with data collected through interviews, observations, and documentation of production activities and financial records. The analysis shows that the company has not included all overhead costs, such as equipment depreciation and other factory overheads, in its cost of goods manufactured. This leads to inaccuracies in determining the selling price. The study uses the cost-plus pricing method. This recalculates the production cost and applies a markup to determine a more accurate selling price. The findings show that the selling price determined through the cost-plus pricing method provides a more realistic reflection of production costs and ensures that the business can set competitive prices while maintaining profitability. The results are clear: systematic pricing methods are vital for improving cost control, decision-making and long-term business sustainability.
Co-Authors Agus T. Poputra Andayani, Ni Made Sri Angreini Pangumbalerang Anneke Wangkar Aras, Glorya Mirekel cicilia Ardelia Lalenoh Athalia Girly Debora Klaas, Athalia Girly Debora Aumaila, Vallen Awaeh, Maya Angriani Binangga, Victor E. Christian Ray Wensen, Christian Ray David P. E. Saerang David Paul Elia Saerang Dhullo Afandi Erlita D.S. Ranuba Febrian Singgima, Febrian Fitriayani Adam, Fitriayani Gerungai, Natalia Y. Telly Grace B. Nangoi Gracia, Hana Halim, Evelyna Muliadi Harijanto Sabijono Hendrik Gamaliel Hendrik Manossoh, Hendrik Herman Karamoy Imanuel Pangkey, Imanuel Inggriani Elim Ipu, Reinhard Valen Jantje J. Tinangon Jantje Tinangon Jantje Tinangon Jenny Morasa Jullie J Sondakh KAHAR, Nadia Anggriani Kalangi , Lintje Kapahang, Raisha Jibrilia Karwur, Andre Hendry Kasenda, Novelia Deiya Thresia Katit, Fransiskus X.W Kaumpungan, Stephani C. Linda Lambey, Linda Lintje Kalangi Lumenta, Christy Patricia Lumentut, Intan N. F. Machmud Ali Makausi, Alma Meita Makikui, Lisa Elisabet Makisanti, Eirene Lorensia Manimbaga, Federicky Marcella, Jenny Maria Helly Lomboan Maya Marisa Marisa Rais Meiby Angelia Andaki, Meiby Angelia Melatunan, Melsiano Yosias Mende, Junior Merlyn Anglia Mangerongkonda Midu, Mutia Larasati S. Mitzy, Mitzy Mokorimban, Vanisa Mongula, Jermia Monika Sutri Kolinug Moningka, Eugenia Trixie Jayanti Novi Swandari Budiarso Paat, Victoria Maria Palar, Royke Pandelaki, Elsa Roviany Pandey, Cristian M Pasla, Merry Christy Pido, Yurike Sella Pingkan Elni Wowor, Pingkan Elni Pratama, Enriko Haris Pricilia Gladiols Kaunang, Pricilia Gladiols Rani, Falentina K. G. Regah, Ryan T. Ribka Agustine Singal, Ribka Agustine Ribka Rosalia Pesik Rinna Moniaga Rivo Jeaner Mangare, Rivo Jeaner Rondonuwu, Chris Waraney Rotulung, Frandy Demsy Abed Roulani, Giroth Jessica Rudy J. Pusung Rumende, Hendro J. Safan, Lifa Salomo Rocky Ticoalu Sandiri, Maissy P. Savsavubun, Regina Valentine Sifrid Pangemanan Sifrid s Pangemanan Sinjal, Ave Ceriti Sintje Rondonuwu, Sintje Soeda, Endri Brifio SONDAKH, Jullie Jeanette Stanly W. Alexander Suak, Lidya A. Sumba, Selviani Sumual, Laura Tangdialla, Angga Rano Taroreh, Rita Norce Tempoh, Randy Timbuleng, Maxie Timothy, Melvin Gabrielton Tinangon, Jantje J Tiow, Pattrichsius Paulus Tjhin, Erwin Tulenan, Rudolof A. Ventje Ilat Ventje Ilat Ilat Victorina Z. Tirayoh Viktorina, Kintan Wahani, Magdalena Monica Walangitan, Mac Donald Bertrand Walukow, Mewvi I. Winston Pontoh Wiyadi, Nadia K. Worotikan, Maria Natalia Yefta Masipuang, Yefta Zeke, Aurora Christi