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All Journal ACCOUNTABILITY Jurnal Mirai Management SEIKO : Journal of Management & Business Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jambura Accounting Review Jurnal Pengabdian UNDIKMA Jurnal Ilmiah Raflesia Akuntansi Abdimas : Jurnal Pengabdian Kepada Masyarakat Balance : Jurnal Akuntansi dan Manajemen International Journal of Accounting & Finance in Asia Pasific Jurnal Akuntansi Manado (JAIM) Jurnal Ilmiah Bisnis, Manajemen, dan Akuntansi
Florence Olivia Moroki
Universitas Negeri Manado
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Nursing Public Health Social Sciences Other

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The Effect of Government Accounting Systems and Human Resource Competencies on the Quality of Financial Reports in Minahasa District Florence Moroki; Debora Prisilia Lengkong; Miryam P Lonto
ACCOUNTABILITY Vol. 13 No. 1 (2024): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.56070.13.1.2024.55-62

Abstract

This study aims to determine how the Effect of Government Accounting System on the Quality of Financial Statements in Minahasa Regency; and How the Effect of Human Resource Competence on the Quality of Financial Statements in Minahasa Regency. The data collection technique is a questionnaire, and this research is quantitative research. The research results are as follows. First, Identify the effect of the Government Accounting System on the quality of financial reports in Minahasa Regency. Second, Identify the effect of Human Resource Competence on the quality of financial reports in Minahasa Regency.This research uses quantitative research using the survey method. Data were collected using questionnaires distributed to sub-district offices in Minahasa Regency using purposive sampling techniques. Data collection techniques used observation, interviews and documentation techniques and the data analysis technique used was the SPSS 29 data processing software application program.The conclusion of this study is that the Government Accounting System has a positive effect on the Quality of Financial Statements. Keywords : Government, Accounting, System, Financial, Reports.
Evaluasi Penerapan Akuntansi Pertanggungjawaban Sebagai Alat Untuk Mengukur Biaya Produksi Pada Ud. Nice Bakery Tondano Manengkey, James Jeffrio; Moroki, Florence O.; Laluyan, Stacya P.
Jurnal Mirai Management Vol 9, No 2 (2024)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v9i2.6728

Abstract

Tujuan pelaksanaan penelitian ini adalah untuk mengetahui penerapan akuntansi pertanggungjawaban berperan sebagai alat pengendali biaya produksi pada UD. Nice Bakery Tondano. Penelitian ini berfokus pada penerapan akuntansi pertanggungjawaban dan sistem pengendalian biaya dengan objek penelitian UD. Nice Bakery Tondano. Penelitian yang dilakukan adalah penelitian kualitatif dengan metode analisis deskriptif. Pengumpulan data diperoleh melalui wawancara, observasi dan dokumentasi. Berdasarkan hasil penelitian mengenai analisis akuntansi pertanggungjawaban untuk mengukur biaya produksi pada UD. Nice Bakery. Pengukur biaya produksi menggunakan syarat-syarat akuntansi pertanggungjawaban seperti struktur organisasi, anggaran, penggolongan biaya, dan pelaporan biaya. UD. Nice Bakery belum memiliki struktur organisasi yang terstruktur, dan belum melakukan pemisahan terhadap biaya-biaya yang terkendali dan tidak terkendali. Dengan demikian UD. Nice Bakery belum menerapkan seluruh syarat akuntansi pertanggungjawaban tersebut. Hal ini menunjukkan bahwa sistem akuntansi pertanggungjawaban dalam pengukuran biaya produksi pada UD. Nice Bakery belum terlaksana secara efektif. Kata Kunci: Akuntansi Pertanggungjawban, Biaya Produksi
Financial Statements of Micro, Small and Medium Enterprises (MSMEs) Based on SAK Indonesia for EMKM Evinita, Lenny Leorina; Moroki, Florence Olivia; Pangajouw, Vilya Vebrianti
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i1.18816

Abstract

Net Coffee and Resto is a business engaged in food and beverage or culinary services located on Jalan Raya Pasar Baru, Waleure, East Langowan District, Minahasa Regency, which has been operating since June 2021. This study aims to analyze what Net Coffee and Resto financial statements are based on SAK Indonesia for EMKMs. This type of research uses descriptive analysis with a qualitative approach. The data collection used in this study is observation, interviews, and documentation. The results of the study show that Net Coffee and Resto MSMEs have not implemented financial statements under SAK Indonesia for EMKMs, because they only present Income Statements, Sales Reports, and Expenditure Reports. Meanwhile, the financial statements based on SAK Indonesia for EMKM consist of Financial Position Statement (Balance Sheet), Profit and Loss Report, and Notes on Financial Statements. Net Coffee's profit and loss recording also does not separate between principal expenses and operating expenses, nor does Net Coffee recognize rental costs on expenses. The obstacles faced are the lack of understanding of SAK Indonesia for EMKMs, the lack of expertise to prepare financial statements under SAK Indonesia for EMKM and the limited time that informants have.
Analysis of the Implementation of SAK EMKM in the Café Roxx Area MSMES in South Tondano District Moroki, Florence Olivia; Evinita, Lenny Leorina; Salma Korompi, Rizky Ismail
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i1.18818

Abstract

This research aims to determine the application of SAK EMKM in the UMKM Cafe Roxx Area in Tondano Selata District, it is interesting to study to find out, the application of financial reports based on SAK EMKM in these MSMEs, The use oif finainciail repoirts baised oin SAK EMKM in these MSMEs. The reseairch wais coinducted using ai quailitaitive methoid which leaids toi the descriptioin aind aipplicaitioin oif finainciail recoirds baised oin SAK EMKM by coinducting interviews aiboiut finainciail repoirts toi be proicessed toi coimply with SAK EMKM. The results oif this reseairch shoiw thait: the UMKM Caiffe Roixx Areai oinly cointaiins recoirds oif incoime aind expenditure froim the results oif its business, the UMKM Caife Roixx Areai boioikkeeping repoirts doi noit haive ai sepairaitioin between liaibilities aind equity, aind there is noi sepairaitioin oif incoime taix, whereais the SAK EMKM explaiins thait there aire three coimpoinents. naimely the staitement oif finainciail poisitioin, proifit aind loiss staitement, aind noites toi the finainciail staitements in the staitement oif finainciail poisitioin, there is ai sepairaitioin between fixed aissets aind current aissets, liaibilities, aind, equity, while the proifit aind loiss repoirt hais ai sepairaitioin oif incoime, expenses aind incoime taixes.
Penerapan Standar Laporan Keuangan Berdasarkan SAK Indonesia Untuk EMKM (Studi Kasus UMKM Kios Berkat Di Kecamatan Kakas Barat) Moroki, Florence; Kawatu, Freddy. S; Wongkar, Theofillus
Jurnal Akuntansi Manado (JAIM) Volume 6. Nomor 1. April 2025
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.11599

Abstract

Tujuan penelitian ini adalah untuk mengetahui apakah penyusunan laporan keuangan UMKM Kios Berkat sudah akurat dan sesuai dengan SAK EMKM. Penelitian ini menggunakan metode kualititatif dengan teknik pengmumpulan data berupa wawancara, observasi partisipasi, dan dokumentasi. Analisis data dilakukan melalui tiga tahapan yaitu, reduksi data, penyajian data, dan penarikan Kesimpulan. Hasil penelitian ini menunjukan bahwa UMKM Kios Berkat masih jau dari kata sempuruna dalam penyusunan laporan keuangan. Oleh karena itu, penelitian mendukung penyusunan laporan keuangan sesuai SAK EMKM yang terdiri dari laporan laba rugi, laporan perubahan modal, laporan posisi keuangan, dan catatan atas laporan keuangan
Penerapan Standar Laporan Keuangan Berdasarkan SAK Indonesia Untuk EMKM (Studi Kasus UMKM Kios Berkat Di Kecamatan Kakas Barat) Moroki, Florence; Kawatu, Freddy. S; Wongkar, Theofillus
Jurnal Akuntansi Manado (JAIM) Volume 6. Nomor 1. April 2025
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.11599

Abstract

Tujuan penelitian ini adalah untuk mengetahui apakah penyusunan laporan keuangan UMKM Kios Berkat sudah akurat dan sesuai dengan SAK EMKM. Penelitian ini menggunakan metode kualititatif dengan teknik pengmumpulan data berupa wawancara, observasi partisipasi, dan dokumentasi. Analisis data dilakukan melalui tiga tahapan yaitu, reduksi data, penyajian data, dan penarikan Kesimpulan. Hasil penelitian ini menunjukan bahwa UMKM Kios Berkat masih jau dari kata sempuruna dalam penyusunan laporan keuangan. Oleh karena itu, penelitian mendukung penyusunan laporan keuangan sesuai SAK EMKM yang terdiri dari laporan laba rugi, laporan perubahan modal, laporan posisi keuangan, dan catatan atas laporan keuangan
Analisis Laporan Keuangan Organisasi Nirlaba pada MIS An Nur, Tondano Nelsi Balisa; Nurul Atika; Jesika Yuti K. Yusuf; Wakika Indah Manyerom; Florence O. Moroki; Olviane Olke Sumampow
Jibaku: Jurnal Ilmiah Bisnis, Manajemen dan Akuntansi Vol. 6 No. 1 (2026): Januari
Publisher : Universitas Ngudi Waluyo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35473/jibaku.v6i1.4124

Abstract

This study aims to analyze the transparency and accountability of financial reports in the non-profit organization MIS An Nur, located in West Tondano, Minahasa Regency. As a private madrasah ibtidaiyah operating under the Al-Haq foundation, MIS An Nur plays a strategic role in basic education in the region. This study employs a qualitative method with data collection through financial report documentation and interviews with organizational administrators. The analysis results show that MIS An Nur has made efforts to implement transparency through the openness of financial information to stakeholders, as well as accountability by preparing systematic and accountable financial reports. However, challenges remain in financial management related to human resource capacity and the application of appropriate accounting standards for non-profit organizations. This study recommends enhancing financial management training and implementing a more structured reporting system to strengthen transparency and accountability, thereby increasing public trust and organizational sustainability.   Abstrak Penelitian ini bertujuan menganalisis transparansi dan akuntabilitas laporan keuangan pada organisasi Non-Laba MIS An Nur, yang berlokasi di Tondano Barat, Kabupaten Minahasa. Sebagai sebuah madrasah ibtidaiyah swasta yang beroperasi di bawah yayasan Al-Haq, MIS An Nur memiliki peran strategis dalam pendidikan dasar di wilayah tersebut. Studi ini menggunakan metode kualitatif dengan pengumpulan data melalui dokumentasi laporan keuangan dan wawancara dengan pengurus organisasi. Hasil analisis menunjukkan bahwa MIS An Nur telah berupaya menerapkan transparansi melalui keterbukaan informasi keuangan kepada pemangku kepentingan, serta akuntabilitas dengan penyusunan laporan keuangan yang sistematis dan dapat dipertanggungjawabkan. Namun, terdapat tantangan dalam pengelolaan keuangan yang berkaitan dengan kapasitas sumber daya manusia dan penerapan standar akuntansi yang sesuai untuk organisasi nirlaba. Penelitian ini merekomendasikan peningkatan pelatihan pengelolaan keuangan dan penerapan sistem pelaporan yang lebih terstruktur guna memperkuat transparansi dan akuntabilitas demi meningkatkan kepercayaan masyarakat dan keberlanjutan organisas.
Driving Sustainable Waste Management Through CSR and Green Accounting Florence Olivia Moroki; Pricilia Joice Pesak
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.v9i1.4407

Abstract

Despite the increasing volume of medical waste in Indonesia, there is still limited understanding of how organizational strategies influence environmental performance in the healthcare sector. This study examines the roles of green accounting (GA) and corporate social responsibility (CSR) in shaping sustainable waste management (SWM), while also exploring whether waste management awareness (WMA) acts as a mediating factor. A quantitative approach was applied in a general hospital in Manado, using data collected from 109 purposively selected employees. The data were analyzed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The results show that CSR has a significant positive effect on SWM (t = 6.454, p 0.001), whereas GA does not have a significant effect (t = 1.682, p = 0.093). In addition, the indirect effects of GA (t = 0.090, p = 0.928) and CSR (t = 0.671, p = 0.502) through WMA are not significant, indicating that WMA does not function as a mediator. These findings suggest that sustainable waste management in hospitals is influenced more by institutional strategies than by individual awareness. From a practical standpoint, hospitals should prioritize the integration of CSR initiatives and strengthen the strategic use of GA to improve waste management performance.
Analisis Penerapan Permendagri No. 20 Tahun 2018 Tentang Pengelolaan Keuangan Desa (Studi Pada Desa Pangeran Kec.Kabaruan, Kab. Kep.Talaud) Joshua Duduwong Matei; Florence O. Moroki; Pricilia J. Pesak
Jurnal Ilmiah Raflesia Akuntansi Vol 12 No 1 (2026): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v12i1.1244

Abstract

This study aims to examine the implementation of Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management in Pangeran Village, Kabaruan District, Talaud Islands Regency. The study focuses on aspects of information transparency, community participation, and accountability in village financial governance. The study used a qualitative descriptive approach to gain a comprehensive understanding of the regulation's implementation process. Data collection was conducted through in-depth interviews, field observations, and document review. Research informants included the village head, village treasurer, village officials, and community members involved, both directly and indirectly, in village financial management activities.The results indicate that administratively, village financial management has been carried out in accordance with the stages stipulated in Minister of Home Affairs Regulation Number 20 of 2018, namely planning, implementation, administration, reporting, and accountability. However, implementation has not been fully optimal. The level of community involvement in the planning and oversight processes remains relatively low. Furthermore, financial reports have not been presented in a format that is simple and easily understood by the general public. Oversight mechanisms have also not been implemented consistently and effectively. Based on these findings, it can be concluded that although regulations have been formally implemented, various improvements are still needed. Increasing the capacity of village officials, improving the quality and clarity of financial reporting, and strengthening inclusive community participation are crucial steps to promote more transparent and accountable village governance.
Pengaruh Literasi Akuntansi dan Perpajakan Terhadap Kinerja UMKM Intan Jelita Harefa; Florence O. Moroki; Cristofer Sumiok
Jambura Accounting Review Vol. 7 No. 1 (2026): Jambura Accounting Review - February - Juli 2026
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jar.v7i1.299

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi akuntansi dan literasi perpajakan terhadap kinerja UMKM di Desa Rinegetan, Kabupaten Minahasa. Populasi penelitian terdiri dari 65 pengusaha UMKM, dengan tingkat respons sebesar 79,92% (50 responden). Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan analisis regresi linier berganda. Hasil penelitian menunjukkan: (1) Literasi akuntansi memiliki pengaruh positif dan signifikan terhadap kinerja UMKM (β = 0,17; t = 7,069; p < 0,05), (2) Literasi perpajakan memiliki pengaruh positif dan signifikan terhadap kinerja UMKM (β = 0,22; t = 13,421; p < 0,05), dan (3) Kedua variabel tersebut secara simultan menjelaskan 82,9% variasi dalam kinerja UMKM (R² disesuaikan = 0,829; F = 16,087; p < 0,05). Temuan ini menekankan pentingnya berinvestasi pada sumber daya manusia, khususnya literasi akuntansi dan perpajakan, untuk meningkatkan kinerja UMKM.
Co-Authors Adventinus Kristanto Lambut Arie Frits Kawulur Avrill T. P. Koraag Cristofer Sumiok David Tuberta Saronitema Zebua Debora Prisilia Lengkong Dewinta Marta Tilaar Florensya Alfons Freddy Semuel Kawatu Fumiko Pulu Grendeo Runtu Intan Jelita Harefa James Manengkey Jaqueline E.M Tangkau Jesika Yuti K. Yusuf Jhony Manaroinsong Joshua Duduwong Matei Kambey, Joseph Konsela Tiwow Laluyan, Stacya P. Lenny Leorina Evinita Meidy Santje Selvy Kantohe Melda Wati Manurung Merlin Merlin Miryam Pingkan Lonto Nelsi Balisa Nikita Kristiani Kumambow Nugrahni Ratuwalangon Nurul Atika Olviane Olke Sumampow Pangajouw, Vilya Vebrianti Pricilia Joice Pesak Risma Marama Siregar Salma Korompi, Rizky Ismail Sania Warbung steelson Artra Supii Tala, Olifia Tinneke Evie Meggy Sumual Ventje Senduk Wakika Indah Manyerom Wongkar, Theofillus