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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) SEIKO : Journal of Management & Business Jambura Accounting Review Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Bakti Cendana: Jurnal Pengabdian Masyarakat Balance : Jurnal Akuntansi dan Manajemen Journal of Innovation in Management, Accounting and Business Journal of International Conference Proceedings The Contrarian: Finance, Accounting, and Business Research Jurnal Akuntansi Manado (JAIM) Riset Akuntansi dan Portofolio Investasi
Jaqueline E.M Tangkau
Universitas Negeri Manado
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences

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SOCIALIZATION OF FINANCIAL ACCOUNTING STANDARDS FOR MICRO, SMALL AND MEDIUM ENTITIES FOR STUDENTS OF SENIOR HIGH SCHOOL KRISTEN IRENE MANADO Lonto, Miryam Pingkan; Tangkau, Jaqueline
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 8 No. 4 (2024): DESEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v8i4.2529

Abstract

This Community Service activity aims to provide accounting knowledge and preparation of financial statements based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) to high school students. Irene Christian High School students are prospective S1 Accounting students and also business actors so it is necessary to provide socialization regarding the preparation of financial statements in accordance with SAK EMKM, so that they already have broad insight when opening a business and are ready to follow further undergraduate studies. This activity is in the form of presentations and questions and answers by lecturers and S1 Accounting students of Universitas Negeri Manado who at that time were conducting Real Work Lectures (KKN) at the location of the school. The benefits obtained by students include previously not knowing about financial accounting standards, after participating in this activity they already know that small businesses must also make financial reports in accordance with standards, which makes it easier to access capital at financial institutions.
Pengaruh Pengetahuan Dan Pelatihan Akuntansi Terhadap Penggunaan Informasi Akuntansi Usaha Mikro Kecil dan Menegan (UMKM) Di Kelurahan Kendis Dan Liningaan. Tampubolon, Sonya; Jaqueline Tangkau; Cecillia Lelly Kewo
Journal of Innovation in Management, Accounting and Business Vol. 4 No. 3 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v4i3.1869

Abstract

This study aims to analyze the influence of accounting knowledge and accounting training on the use of accounting information among MSMEs in Kendis and Liningaan. A quantitative approach with a causal associative design was employed. Data were collected from 40 MSME owners through questionnaires, observations, and documentation. The research instruments were tested for validity and reliability and analyzed using multiple linear regression after meeting classical assumption tests. The results indicate that accounting knowledge has a significant negative effect on the use of accounting information, while accounting training has a significant positive effect. Simultaneously, both variables significantly influence the dependent variable, with a coefficient of determination of 25%. These findings suggest that theoretical accounting knowledge does not always translate into practical application, whereas practice-based training more effectively enhances the utilization of accounting information. This study contributes to the literature on MSME accounting competencies and provides practical implications for designing more effective training programs.
Peran Informasi Akuntasi dalam Meningkatkan Pertumbuhan Kinerja UMKM (Studi Kasus UMKM Rumah makan di kecamatan Sonder) Mondigir, Brigitha F.; Tangkau, Jaqualine; Pontoh, Johanes
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 3 (2025): Desember 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i3.1237

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) berperan penting dalam perekonomian Indonesia, namun masih menghadapi kendala dalam pengelolaan keuangan dan peningkatan kinerja usaha. Di Kecamatan Sonder, rendahnya pemahaman dan penerapan informasi akuntansi menjadi faktor yang memengaruhi pertumbuhan kinerja keuangan UMKM sektor kuliner. Penelitian ini bertujuan menganalisis peran informasi akuntansi dalam mendukung pertumbuhan kinerja keuangan UMKM rumah makan di Kecamatan Sonder. Metode yang digunakan adalah deskriptif kualitatif melalui wawancara mendalam, observasi, dan dokumentasi terhadap tiga UMKM rumah makan, yaitu Rumah Makan Anugerah, Bintang 34, dan Berkatnya. Hasil penelitian menunjukkan bahwa pemahaman pelaku UMKM terhadap informasi akuntansi masih rendah, ditandai dengan pencatatan keuangan sederhana tanpa penyusunan laporan sesuai SAK EMKM, yang dipengaruhi oleh keterbatasan latar belakang pendidikan akuntansi. Meski demikian, pelaku usaha menyadari pentingnya informasi akuntansi sebagai dasar pengambilan keputusan dan pengendalian usaha. UMKM yang mulai memanfaatkan informasi akuntansi menunjukkan pertumbuhan kinerja keuangan berupa peningkatan penjualan, efisiensi biaya, dan penambahan aset. Temuan ini menegaskan peran penting informasi akuntansi dalam mendorong kinerja UMKM serta perlunya pendampingan dan pelatihan akuntansi untuk mendukung pengembangan UMKM berkelanjutan.   Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in Indonesia’s economy but continue to face challenges in financial management and performance improvement. In Sonder District, limited understanding and use of accounting information affect the financial performance growth of MSMEs, particularly in the culinary sector. This study aims to examine the role of accounting information in supporting the financial performance growth of restaurant MSMEs in Sonder District. A qualitative descriptive approach was employed through in-depth interviews, observation, and documentation involving three restaurant MSMEs: Anugerah, Bintang 34, and Berkatnya. The findings show that MSME owners’ understanding of accounting information remains limited, as financial recording is generally restricted to simple income and expense notes without financial statements based on SAK EMKM, largely due to the lack of accounting education. However, MSME owners recognize the importance of accounting information for decision-making and business control. MSMEs that begin to apply accounting information more effectively demonstrate improved financial performance, reflected in increased sales, cost efficiency, and asset growth. These findings highlight the significant role of accounting information and emphasize the need for accounting training and assistance to support sustainable MSME development.  
Co-Authors Alfonds Andrew Maramis Bertha Mundung Bertha Mundung Cecillia Lelly Kewo Cyntia Natania Kadjiman Degresia Goni Fenti Mitjo Florence Olivia Moroki Freddy Kawatu Freddy Semuel Kawatu Hisky Ryan Kawulur Hutabarat, Yeni Rosalina IRIANI SETYAWATI Jesinta Miralda Noralita Maleong Johnny Manaroinsong Lonto, Miryam Pingkan Lucky Andhini Mumuh Miran, Michael Mirna Palipuri Amir Miryam Pingkan Lonto Mondigir, Brigitha F. Nadia Resilia Mokoagow Nova Ch. Mamuaya Nova L.I.M Ogi Nugrahni Ratuwalangon Olifia Tala Olviane Olke Sumampouw Pontoh, Johanes Pratiwi, Ananta Dian Rahel Kimbal Revolson Mege Rocyke I.J Pangkey Rolef Rumondor Tala, Olifia Tampubolon, Sonya Tampubolon, Yana Rolyna Tezalonicha Wuwungan Tunta, Jesisca Verawati I Y Roring Vico Bagus Pradana