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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) SEIKO : Journal of Management & Business Jambura Accounting Review JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Akuntansi Bakti Cendana: Jurnal Pengabdian Masyarakat Jurnal Pengabdian UNDIKMA 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 Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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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 Tata Kelola Perusahaan Dalam Meningkatkan Relevansi Nilai Pengukuran Nilai Wajar Aset Nonkeuangan Pratiwi, Ananta Dian; Tangkau , Jaqueline; Tala, Olifia
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 4 (2023): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i4.1971

Abstract

Accounting information is one of many information that is used in making decisions by investors. Accounting information has value relevance when the information raises investor reactions, meaning that the information is used for decision-making that affects stock prices. This study aimed to examine the value relevance of earnings, book value of equity, and fair value measurement of non-financial assets, along with the role of corporate governance in increasing the value relevance of that information. This study used 18 companies listed on the LQ45 index on the Indonesia Stock Exchange (IDX) during 2018-2022. Moderated Regression Analysis (MRA) was used as an analytical tool to test the relationship of research variables. The results showed that earnings, book value of equity, and fair value measurement of nonfinancial assets had value relevance. Corporate governance was found to play a role in improving the value relevance of earnings and the fair value measurement of non-financial assets. The existence of corporate governance was able to reduce agency conflicts and provide assurance that information has been presented fairly to investors thereby increasing value relevance.
Pengaruh Sistem Pengendalian Internal Pemerintah Terhadap Pencegahan Kecurangan Pengelolaan Keuangan di Pemerintah Kota Manado Mariani Br Waruwu; Jaqueline Tangkau
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.v7i1.282

Abstract

Pengelolaan keuangan daerah merupakan aspek fundamental dalam penyelenggaraan pemerintahan yang berfungsi sebagai instrumen utama mendukung pembangunan dan peningkatan pelayanan publik. Penelitian ini bertujuan untuk menganalisis pengaruh Sistem Pengendalian Intern Pemerintah (SPIP) terhadap pencegahan kecurangan pengelolaan keuangan di Pemerintah Kota Manado. Metode penelitian yang digunakan kuantitatif deskriptif, Populasi penelitian seluruh pegawai BKAD Kota Manado berjumlah 36 orang yang terlibat dalam pengelolaan keuangan daerah. Teknik pengambilan sampel menggunakan sampling jenuh (census sampling). Tahapan pengujian dimulai dari uji validitas dan reliabilitas data, uji normalitas data, dan Teknik analisis yang digunakan adalah regresi linier sederhana. Hasil penelitian diperoleh SPIP berpengaruh positif dan signifikan terhadap pencegahan kecurangan pengelolaan keuangan di pemerintah Kota Manado. Hasil penelitian ini memberikan kontribusi bagi pemerintah daerah dalam memperkuat sistem pengendalian internal sehingga tercipta tata kelola keuangan yang lebih akuntabel, transparan, dan bebas dari praktik kecurangan.
Pengaruh Partisipasi Masyarakat Terhadap Kesehatan Keuangan pada Asuransi Badan Penyelenggara Jaminan Sosial Kesehatan Di Minahasa Tenggara Margareta Ense; Jaqueline E. M. Tangkau; Cecilia Kelly Kewo
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.v7i1.333

Abstract

Penelitian ini bertujuan untuk melihat dampak partisipasi masyarakat terhadap kondisi keuangan BPJS Kesehatan di Kabupaten Minahasa Tenggara. Untuk mengukur partisipasi masyarakat, digunakan empat indikator utama, yaitu kepesertaan aktif, penggunaan layanan, pemahaman dan kesadaran, serta keterlibatan dalam sosialisasi. Sementara itu, kondisi keuangan BPJS Kesehatan dinilai berdasarkan empat indikator, yaitu kepatuhan dalam membayar iuran, rasio klaim, arus kas, dan cadangan teknis. Penelitian menggunakan pendekatan kuantitatif dengan metode survei melalui kuesioner kepada 78 responden yang merupakan peserta mandiri BPJS Kesehatan di Kelurahan Silian Timur. Proses analisis meliputi uji validitas, reliabilitas, asumsi klasik, serta regresi linier sederhana. Hasil penelitian menunjukkan bahwa partisipasi masyarakat secara signifikan memengaruhi kondisi keuangan BPJS Kesehatan. Temuan ini menunjukkan bahwa meningkatkan pemahaman masyarakat dan efektivitas sosialisasi sangat penting untuk memastikan kelangsungan program Jaminan Kesehatan Nasional.
Pengaruh Pemahaman dan Kesiapan Terhadap Penerapan SAK-EMKM pada UMKM jenis Perdagangan dan Reparasi di Kota Tomohon Lisawati Fazriani; Tinneke Evie Meggy Sumual; Jaqueline E. M. Tangkau
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.v7i1.334

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh pemahaman akuntansi dan kesiapan pelaku UMKM terhadap penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) pada UMKM jenis perdagangan dan reparasi di Kota Tomohon. Penelitian ini menggunakan pendekatan kuantitatif dengan analisis regresi linear berganda. Pengumpulan data dilakukan melalui penyebaran kuesioner secara langsung kepada pelaku UMKM dengan jumlah responden sebanyak 90 pelaku UMKM yang terdiri dari pemilik dan pengelola usaha. Hasil penelitian menunjukkan: 1) pemahaman akuntansi berpengaruh terhadap penerapan SAK EMKM; 2) kesiapan berpengaruh terhadap penerapan SAK EMKM; 3) pemahaman akuntansi dan kesiapan pelaku UMKM secara bersama-sama berpengaruh terhadap penerapan SAK EMKM pada UMKM di Kota Tomohon, serta nilai R Square sebesar 0,472 yang menunjukkan bahwa kedua variabel mampu menjelaskan 47,2% variasi dalam penerapan SAK EMKM.
PENGARUH PROGRAM KERINGANAN DAN SOSIALISASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (STUDI PADA SAMSAT MINAHASA) Sovia Lara; Jaqueline E.M. Tangkau; Pricilia J. Pesak
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 7 No. 2 (2024): Juli (2024) - Desember (2024)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v7i2.1495

Abstract

This study aims to analyze the influence of motor vehicle tax relief programs, taxpayer awareness, tax socialization, and service quality on taxpayer compliance at the Samsat Minahasa Office. The research employed a quantitative approach using a survey method and multiple linear regression analysis. The population consisted of registered motor vehicle taxpayers, while a sample of 65 respondents was determined using the Slovin formula with a 10% significance level and purposive sampling technique. Data were collected through a structured questionnaire and analyzed using SPSS version 30. The results indicate that tax relief programs, tax socialization, and service quality have a positive and significant effect on taxpayer compliance. In contrast, taxpayer awareness does not significantly influence compliance. The coefficient of determination (R²) of 0.547 shows that 54.7% of the variance in taxpayer compliance is explained by the four independent variables, while the remaining 45.3% is influenced by other factors outside the research model.
Implementation of a Web-Based Production-Cycle Accounting Information System for the Culinary MSME RM Pawon Selaras, Minahasa Regency Pricilia Joice Pesak; Lenny Leorina Evinita; Florence Olivia Moroki; Jaqueline E. M Tangkau; Miryam Pingkan Lonto
Jurnal Pengabdian UNDIKMA Vol. 7 No. 3 (2026): August
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v7i3.21396

Abstract

This community service program aims to assist RM Pawon Selaras, a culinary micro, small, and medium-sized enterprise (MSME) located in Perum Unima, Minahasa Regency, in digitalizing its production management through a web-based Accounting Information System (AIS). The program adopted a participatory mentoring approach implemented from April to June 2026 through six stages: planning, needs analysis, system design, implementation, testing using Black Box Testing, and system deployment with maintenance. Program evaluation was conducted qualitatively through semi-structured interviews, observations, and documentation to assess system usability and partner capacity development. The resulting web-based application provides integrated features for raw material management, menu and recipe management, production planning, quality control, waste recording, inventory updating, and the generation of production and cost of goods manufactured reports. The program produced two major outcomes: the successful implementation of a functional digital information system and enhanced partner capacity in managing production records and operational information. The partner transitioned from intuitive, memory-based practices to structured, integrated, and data-driven documentation that supports pricing decisions and business performance evaluation. These findings suggest that the digital transformation of MSMEs can begin by addressing internal operational and record-management needs rather than focusing solely on digital marketing, and that sustained mentoring plays a critical role in facilitating technology adoption. Further evaluation using quantitative performance indicators is recommended to assess improvements in operational efficiency and waste reduction.
Evaluation of Coretax Revenue Through System Quality and Training of Tax Officials Jaqueline Elizabeth Margaretha Tangkau; Pricilia Joice Pesak
Jurnal Akuntansi Vol. 30 No. 2 (2026): May-August 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v30i2.3694

Abstract

The purpose of this study is to provide empirical evidence on the use of coretax based on the modified Technology Acceptance Model (TAM). Employing a quantitative approach, this research surveyed a complete, saturated sample of 122 tax officials at the regional office of DGT Suluttenggomalut. The data was analyzed using PLS-SEM. The research findings reveal that perceived usefulness significantly mediates the impact of system quality and training on coretax utilization. Interestingly, system quality and training exhibit absolutely no direct influence on actual system usage. Furthermore, perceived ease of use is entirely unable to serve as a mediating variable between these factors and coretax utilization. Ultimately, this study introduces a novel perspective to existing TAM literature, demonstrating that within mandatory information systems, perceived usefulness remains the absolute key factor compelling individuals to willingly adopt and use the technological platform.
Peran Informasi Akuntasi dalam Meningkatkan Pertumbuhan Kinerja UMKM (Studi Kasus UMKM Rumah makan di kecamatan Sonder) Brigitha F. Mondigir; Jaqualine Tangkau; Johanes Pontoh
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 Brigitha F. Mondigir Cecilia Kelly Kewo 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 Johanes Pontoh Johnny Manaroinsong Lenny Leorina Evinita Lisawati Fazriani Lucky Andhini Mumuh Margareta Ense Mariani Br Waruwu Miran, Michael Mirna Palipuri Amir Miryam Pingkan Lonto Nadia Resilia Mokoagow Nova Ch. Mamuaya Nova L.I.M Ogi Nugrahni Ratuwalangon Olifia Tala Olviane Olke Sumampouw Pratiwi, Ananta Dian Pricilia Joice Pesak Rahel Kimbal Revolson Mege Rocyke I.J Pangkey Rolef Rumondor Sovia Lara Tala, Olifia Tala, Olifia Tampubolon, Sonya Tampubolon, Yana Rolyna Tezalonicha Wuwungan Tinneke Evie Meggy Sumual Tunta, Jesisca Verawati I Y Roring Vico Bagus Pradana