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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Information Techonology and Education (IJITE) Balance : Jurnal Akuntansi dan Manajemen Asia Pacific Journal of Management and Education INCOME: Indonesian Journal of Community Service and Engagement Jurnal Akuntansi Manado (JAIM) Indonesian Journal of Sustainability Accounting and Management Klabat Accounting Review Society
Lenny Leorina Evinita
Universitas Negeri Manado
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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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

Abstract

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.
Pendampingan Optimalisasi Social Commerce Bagi UMKM di Kelurahan Wangurer Barat Kota Bitung Aditya Pandowo; Lenny Evinita
ABDI: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 6 No 3 (2024): Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Publisher : Labor Jurusan Sosiologi, Fakultas Ilmu Sosial, Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/abdi.v6i3.880

Abstract

Penggunaan teknologi informasi sebagai alat penunjang promosi menjadi semakin hegemonik semenjak Covid 19 melanda dunia. Perpindahan pola pembelian secara daring turut mendukung percepatan penggunaan social commerce. Sesuai dengan visi dan misi pemerintah Kota Bitung yang hendak mewujudkan Kota Bitung sebagai kota digital menuju Smart City, maka dipandang perlu untuk memberikan pembekalan dalam bentuk pendampingan bagi pelaku UMKM Kota Bitung khususnya yang berada di Kelurahan Wangurer Barat, Kecamatan Madidir. Adapun yang terlibat dalam kegiatan ini adalah pemilik warung kelontongan, kuliner, dan bengkel sederhana. Pelaksanan pembekalan dilakukan dengan menggunakan metode ceramah, tutorial, praktik mandiri, dan diskusi dengan total kegiatan selama 8 jam. Temuan dalam kegiatan pengabdian ini menunjukkan kecenderungan penggunaan media sosial dan marketplace lainnya belum dilakukan secara optimal. Dengan pelaksanaan program pengabdian pada masyarakat ini, diharapkan adanya peningkatan penghasilan dan memperluas jangkauan penjualan bagi pelaku UMKM dalam memasarkan produknya melalui program pemasaran melalui media sosial.
Analysis of Final PPH Calculations Article 4 Paragraph 2 on Interest Tax on Deposits and Savings at PT. BPR Kartika Matuari Tomohon Tinggogoy, Vanecia Villea; Sumual, Frida Magda; Evinita, Lenny
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 19 No. 1 (2024): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v19i1.16654

Abstract

The purpose of this study is to study the calculation of final income tax for interest tax deposits and savings, which are listed in article 4 para. 2 of the Income Tax Act. BPR Kartika Matuari Tomohon is the subject of this research. Interest tax and accounting calculations are governed by tax regulations and accountancy standards. These calculations must be communicated to all parties involved so that they can be applied effectively and efficiently to avoid losses to consumers and States. Last PPH for Deposit and Savings Flower Tax, Article 4 Paragraph 2, is collected, calculated, and assessed using descriptive methods. In accordance with the Decision of the Minister of Finance No.212/PMK.03/2018 on the reduction of income tax on interest deposits and savings, BPR Kartika Matuari has complied with the applicable tax rules. for a 20% tax rate established in accordance with applicable legal regulations, with the tax calculation formula used to multiply the tax rate by interest charges.
The Effect of Competence and Independence on the Audit Quality of Tomohon City Inspectorate Apparatus Evinita, Lenny Leorina; Kawulur, Arie Frits; Rosari, Meilian
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 19 No. 1 (2024): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v19i1.16660

Abstract

Based on the results of audit quality as a process in which Tomohon City inspectorate officials must find and report violations in the accounting system based on their knowledge and skill. However, there are indications that there were audit findings that were not detected by Tomohon City inspectorate officials as internal auditors, but were discovered by the Indonesian Financial Audit Agency (BPK) as external auditors. This research aims to determine the influence of competence and independence on the audit quality of Tomohon City inspectorate officials. This research uses primary data obtained from distributing questionnaires to all inspectorate apparatus who took part in inspection duties, namely 36 people. The sample selection method for this research uses a census sampling method. The data analysis technique used is multiple linear regression analysis using the SPSS Statistics 29 program. The results of this research show that partially the competency variable has a negative and significant effect on audit quality, while the independence variable has a positive and significant effect on audit quality. Then simultaneously or together the competency and independence variables have a significant effect on audit quality.
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): APRIL
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): APRIL
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.
How to Avoid Taxes How to Avoid Taxes: The Role of Firm Size in Indonesian Food and Beverage Companies Purba, Pebisitona Mesajaya; Sumiok, Cristofer; Evinita, Lenny Leorina; Wuryaningrat, Nikolas F.; Purba, Dimita H. P.
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.11413

Abstract

This study looks at how profitable, liquid, and solvent a company is and how that affects its decision to avoid taxes. We focused on companies in the food and beverage sector that are listed on the Indonesia Stock Exchange from 2020 to 2023. We used a statistical method to analyze the data. The results showed that profitability has a significant negative effect on tax avoidance, while liquidity has a significant positive effect. Solvency and company size directly show no significant effect. However, as a moderating variable, company size strengthens the effect of liquidity and solvency on tax avoidance, and weakens the effect of profitability. The control variables capital intensity and inventory intensity consistently show a significant negative effect on tax avoidance. These findings suggest that large companies with high profits usually comply with taxes, while those with high liquidity and solvency are more likely to avoid taxes.
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

Abstract

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.
Measuring Factors to Increase Village Financial Accountability Cecilia Lelly Kewo; Lenny Leorina Evinita
Indonesian Journal of Sustainability Accounting and Management Vol. 8 No. 1 (2024): June 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v8i1.875

Abstract

The aim of the research is to measure the influence of the accounting system on village financial accountability, test the influence of implementing good governance on village financial accountability, test the influence of internal control on village financial accountability and test the influence of organizational commitment on village financial accountability. This research was carried out using a cross-sectional survey and random sampling and research data was collected from 138 village officials in Minahasa Regency, including village heads, village secretaries and village finance officers. Data collection was carried out using questionnaires given directly or filled out via g-form. The method used in the research is quantitative with partial least squares (PLS) analysis. The research results show that a good accounting system can increase village financial accountability. Likewise, internal control implemented well, and high organizational commitment can increase village financial accountability. However, the results show that the implementation of good governance has not been able to increase financial accountability. This research shows that it is necessary to increase the role of district/sub-district governments in developing, supervising, and increasing community participation in budget preparation, and maximizing the competence of apparatus in managing village finances. These actions are essential for sustainable financial practices.
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

Abstract

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.
Co-Authors Adithya Pandowo Alvira Angraini Gaghansa Andrini Regina Mokodaser Aprilli Bacilius Arie Frits Kawulur Cecilia Lelly Kewo Christuvel Manansang Cristofer Sumiok Feiby Worang, Tesalonika Ferencia Friscila Langoy Florence Olivia Moroki Frida Magda Sumual Gazali , Ahmad Gilly Marlya Tiwow Henny N. Tambingon Jeffry Sony Junus Lengkong Jones Xaverius Pontoh Joulanda A. M. Rawis Kambey, Joseph Mareyke G. V. Sumual Miran, Michael Nikolas Fajar Wuryaningrat Pangajouw, Vilya Vebrianti Pratiwi, Ananta Dian Pricilia Joice Pesak Priska Lumembang Priska Trivena Aurilia Boseke Purba, Dimita H. P. Purba, Pebisitona Purba, Pebisitona Mesajaya Rianti Ismail Gadi Rolles N. Palilingan Rosari, Meilian Rouna Meisda Paoki Ruth Sriana Umbase Salindeho , Alfred Salma Korompi, Rizky Ismail Sarahutu, Regina Margaretha Tamboto, Hendry Tamboto, Henry Jeheskiel Daniel Tinggogoy, Vanecia Villea Walangare, Isahbella Yance Tawas