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PENGARUH RETURN ON ASSET, DEBT TO EQUITY RATIO, NET PROFIT MARGIN TERHADAP PERUBAHAN HARGA SAHAM PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Ridma Yanti Pauranan; Joseph Kambey; Michael Miran
Jurnal Akuntansi Manado (JAIM) Volume 4. Nomor 1. April 2023
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Penelitian bertujuan untuk mengetahui pengaruh Return OnAsset (ROA), Debt to Equity Ratio (DER), Net Profit Margin (NPM) terhadap perubahan harga saham pada perusahaan Telekomunikasi di Bursa Efek Indonesia. Metode yang dipakai pada penelitian menggunakan pendekatan kuantitatif, objek pada penelitian yaitu perusahaan telekomunikasi yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini yaitu 5 perusahaan, yang terdaftar di Bursa Efek dengan sampel meliputi laporan keuangan dari tahun 2014-2019. Hasil yang didapatkan adalahpengaruh ROA terhadap harga saham berpengaruh negatif dan signifikan sehingga hipotesis pertama di tolak, pengaruh DER terhadap harga saham tidak berpengaruh positif dan signifikan sehingga hipotesis kedua diterima, pengaruh NPM terhadap harga saham berpengaruh positif dan signifikan yang membuat hipotesis ketiga ditolak.

Pengaruh Dukungan Atasan, Peran Konflik Afektif dan Akuntabilitas Terhadap Implementasi Sistem Akuntansi Keuangan Daerah Olviane Sumampouw; Michael Miran
Jurnal Akuntansi Manado (JAIM) Volume 4. Nomor 3. Desember 2023
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.7422

Penelitian ini bertujuan untuk mengetahui pengaruh dukungan atasan, peran konflik afektif dan akuntabilitas terhadap implementasi system akuntansi keuangan daerah. Penelitian ini menggunakan metode penelitian kuantitatif dengan Purposive sampling digunakan sebagai teknik pengambilan sampel penelitian sehingga diperoleh sebanyak 112 unit sampel data sebagai pimpinan yang terlibat dalam Menyusun anggaran dipemerintah kabupaten minahasa. Penelitian ini menggunakan metode penelitian kuantitatif. Teknik analisis data menggunakan regresi linear berganda. Hasil hipotesis penelitian menunjukkan bahwa variabel dukungan atasan berpengaruh positif terhadap sistem akuntansi keuangan daerah, variabel peran konflik afektif tidak berpengaruh terhadap implementasi sistem akuntansi keuangan daerah dan variabel akuntabilitas berpengaruh positif dan signifikan terhadap sistem akuntansi keuangan daerah.

Competency of SPI Members in Improving the Quality of Supervision Performance at Manado State University Miran, Michael
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7199

Internal Supervision within the Ministry of Education and Culture as set in Regulation of the Minister of Education and Culture Number 22 of 2017 has tasks and functions help Head of Work Unit in to do internal control with organize function preparation of supervision programs supervision policies and programs. Characteristic study descriptive is the collected data in the form of words, pictures and not numbers All collected possibly Becomes key to what already researched the data possible originated from script interview notes field photo videotape, documentation private notes or memos, and documents official other. Based on the results and discussions that have been researcher describe about Competence Member Spi In frame Enhancement Quality of Supervision Performance at Manado State University then researcher take conclusion as That competencies needed by SPI UNIMA in To do Duty supervision is competence in the field of Management Source Power People Finance and goods state property with discipline Science Management Law, Accounting and Engineering, amount SPI members should be odd and have amount more of 12 people. Training sustainable required in develop competence. Selection competence and record footsteps required in recruitment member Spi. Giving honors and rewards every assignment and execution Duty, and then competence leader in to do coordination and arrangement assignment supervision.

Penggunaan anggaran dana desa (Studi Kasus: Desa Taduna Kecamatan Kabaruan Kabupaten Kepulauan Talaud) Manaroinsong, Johny; Miran, Michael; Matei, Dede Allan
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 1. April 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.4370

Dana Desa menjadi salah satu garda terdepan untuk meningkatkan kualitas desa serta menjadikan desa sejahtera. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pemerintah desa dalam menjalankan penggunaan dana desa yang berfokus pada Transparansi dan pemahaman mengenai permendagri tentang pengelolaan keuangan desa, di desa Taduna kecamatan Kabaruan kabupaten kepulauan Talaud, tahun anggaran 2020. Metode penelitian yang di gunakan adalah Deskriptif dengan pendekatan Kualitatif. Teknik pengumpulan data dilakukan dengan cara wawancara, dokumentasi, dan observasi. Dengan kegiatan analisis data kualitatif yaitu reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian ini menunjukan bahwa Pemerintah desa taduna mulai dari Kepala desa selaku pemimpin hingga perangkat desa yang terlibat, hampir sepenuhnya menerapkan atau sejalan dengan Pedoman Permendagri Nomor 20 tahun 2018 pasal 29, tentang Pengelolaan Keuangan dana desa meliputi : Perencanaan, Pelaksanaan, Penatausahaan, Pelaporan, dan Pertanggungjawaban, serta Transparan pada setiap prosesnya.

Analysis of PPH Calculations for Individual Taxpayers According to PP 55 2022 (Case Study Aertembaga District) Miran, Michael; Evinita, Lenny; Feiby Worang, Tesalonika
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 19 No. 2 (2024): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v19i2.16814

Income tax is a type of tax that is a source of state revenue. Income tax is a fee charged to individuals, companies, and other legal organizations on the profits they earn. This research aims to determine the criteria and calculations for individual taxpayers who run a business and have a certain gross turnover in accordance with PP 55 of 2022 for businesses in Aertembaga District. The objectives of this research are: 1. To find out whether the analysis of the criteria for individual taxpayers for business owners who have a certain distribution in Aertembaga sub-district is in accordance with PP 55 of 2022? 2. To find out whether the calculation of income tax for individual taxpayers for business owners who have a certain circulation in the Aertembaga sub-district is in accordance with PP 55 of 2022? The benefits of this research are: 1. Theoretical benefits of this research will be able to increase insight regarding individual taxpayers' income tax and gross turnover in accordance with PP 55 of 2022. 2. Practical benefits of this research will be able to provide opportunities for business owners to find out how to calculate income tax in accordance with PP 55 of 2022. The method used in this research is qualitative, the data processed as research material is primary data and secondary data for individual taxpayers in Aertembaga District in 2022. Results research shows that Gracia Restaurant, Jemi Workshop, Yemima Laundry and Feodora Laundry have met the criteria of PP 55 of 2022. The income tax calculation of PP 55 of 2022 is appropriate and can be used by Gracia Restaurant, Jemi Workshop, Yemima Laundry and Feodora Laundry, including income from Jemi Workshop whose income has reached above Rp. 500,000,000 so there is tax that must be paid by Jemi's Workshop.

Penggunaan anggaran dana desa (Studi Kasus: Desa Taduna Kecamatan Kabaruan Kabupaten Kepulauan Talaud) Johny Manaroinsong; Michael Miran; Dede Allan Matei
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 1. April 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.4370

Dana Desa menjadi salah satu garda terdepan untuk meningkatkan kualitas desa serta menjadikan desa sejahtera. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pemerintah desa dalam menjalankan penggunaan dana desa yang berfokus pada Transparansi dan pemahaman mengenai permendagri tentang pengelolaan keuangan desa, di desa Taduna kecamatan Kabaruan kabupaten kepulauan Talaud, tahun anggaran 2020. Metode penelitian yang di gunakan adalah Deskriptif dengan pendekatan Kualitatif. Teknik pengumpulan data dilakukan dengan cara wawancara, dokumentasi, dan observasi. Dengan kegiatan analisis data kualitatif yaitu reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian ini menunjukan bahwa Pemerintah desa taduna mulai dari Kepala desa selaku pemimpin hingga perangkat desa yang terlibat, hampir sepenuhnya menerapkan atau sejalan dengan Pedoman Permendagri Nomor 20 tahun 2018 pasal 29, tentang Pengelolaan Keuangan dana desa meliputi : Perencanaan, Pelaksanaan, Penatausahaan, Pelaporan, dan Pertanggungjawaban, serta Transparan pada setiap prosesnya.

Penerapan Pajak Pertambahan Nilai 11% Dan Pendapatan Usaha Mikro Kecil Menengah Di Kota Bitung Pesak, Pricilia Joice; Miran, Michael; Gazali, Ahmad; Salindeho, Alfred
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.659

The higher the VAT rate is set, the more difficult it is to get the desired income because these UMKM still use the actual selling price without adding the price before VAT, when the price after VAT is recorded, it is difficult for the buyers to know the exact price amount and most of the buyers do not pay the VAT charged and this will affect the UMKM income because the income which should be a profit but becomes a loss because it has to cover the VAT rate charged to the buyer will be deposited with the government. This study aims to test whether the application of VAT affects UMKM's income. Based on the results of hypothesis testing, it is known that the sig value is 0.004 <0.05 and the t-table is 1.701, so 3.127> 1.701, which means that the application of VAT affects the income level of a UMKM. The results showed that the application of 11% VAT affects the income level of an MSME, which means that the higher the VAT rate, the more it will affect the income of an MSME

Faktor-Faktor yang Mempengaruhi Kinerja Keuangan UMKM di Wilayah 3T (Terdepan, Terluar, dan Tertinggal): Peran Moderasi Literasi Keuangan Miran, Michael; Evinita, Lenny Leorina; Pesak, Pricilia Joice
Society Vol 13 No 1 (2025): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v13i1.802

This study investigates the factors influencing the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia's 3T regions—lagging (tertinggal), frontier (terdepan), and outermost (terluar)—with financial literacy positioned as a moderating variable. Despite playing a crucial role in driving local economic growth, MSMEs in 3T areas face persistent challenges such as limited market access, inadequate infrastructure, and a shortage of skilled human resources. The study focuses on internal perspective factors, the use of accounting applications, and marketplace platforms as potential determinants of financial performance. Using a quantitative approach, a survey was conducted among MSME actors in Bitung City, a designated 3T area. The data were analyzed using SmartPLS regression. The findings indicate that accounting applications alone do not significantly enhance financial performance without sufficient financial literacy. Conversely, marketplace utilization substantially improves performance by expanding market reach and boosting sales. Internal perspectives show limited influence unless supported by training or external assistance. Although financial literacy does not statistically moderate the relationships tested, practical experience emerges as a critical component. The study underscores the importance of combining digital tools, experiential learning, and institutional support to strengthen the financial performance of MSMEs in remote and underserved regions.

Edukasi Pengelolaan Keuangan dan Penggunaan Aplikasi dalam Penyusunan Laporan Keuangan BUMDES di Desa Sawangan, Minahasa Utara Pesak, Pricilia Joice; Miran, Michael; Salindeho, Alfred; Gazali, Ahmad
INCOME: Indonesian Journal of Community Service and Engagement Vol 4 No 2 (2025)
Publisher : EDUPEDIA Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/income.v4i2.1436

Badan Usaha Milik Desa (BUMDES) adalah lembaga usaha di desa yang memiliki peran penting dalam pertumbuhan ekonomi lokal. Namun, salah satu hambatan utama yang dihadapi adalah kurang efisiennya dan kurang transparannya pengelolaan keuangan. Untuk mengatasi masalah ini, dibutuhkan edukasi menyeluruh mengenai manajemen keuangan bagi pengurus BUMDES. Kegiatan ini bertujuan untuk memberikan pemahaman kepada pengelola BUMDES Tou Saduan, Desa Sawangan Kabupaten Minahasa Utara tentang pentinganya pengelolaan keuangan dan penggunaan aplikasi dalam penyusunan laporan keuangan BUMDES, yaitu aplikasi berbasis web Sistem Informasi Keuangan BUMDES (sikbumdes.com). Edukasi dilakukan melalui ceramah dan diskusi. Peserta yang hadir dari pengelola BUMDES, BPD dan perangkat desa dengan jumlah 23 orang. Melalui kegiatan ini diperoleh bahwa pengetahuan tentang pentingnya pengelolaan keuangan meningkat dan peserta mengetahui adanya aplikasi untuk membantu penyusunan laporan keuangan BUMDES

Analysis of Financial Statements Based on ISAK 335 at the “Bala Keselamatan” Foundation - North Sulawesi Walangare, Isahbella; Evinita, Lenny; Miran, Michael
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 2 (2025): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i2.18483

The Bala Keselamatan Foundation in the North Sulawesi region is a non-profit entity. This research aims to analyze the financial report format of ISAK 335 for non-profit entities at the Salvation Army Foundation in the North Sulawesi region and to prepare financial reports based on ISAK 335. The research method used is descriptive qualitative. The data sources in this research come from primary and secondary data. The data collection techniques used include observation, interviews, and documentation. The research results show that the financial reporting at the Salvation Army Foundation does not yet use ISAK No. 335. They prepare financial reports based on the standards set by the Salvation Army Headquarters; therefore, the author restructured the financial report format of the Salvation Army based on ISAK 335. Furthermore, according to ISAK 335, there are 5 components, namely the statement of financial position, statement of comprehensive income, statement of changes in net assets, cash flow statement, and notes to the financial statements.

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