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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jambura Accounting Review 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 Jurnal Pengabdian UNDIKMA 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 Agriculture, Biological Sciences & Forestry 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 Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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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.
Evaluasi Coretax Berbasis Technology Acceptance Model: Perspektif Aparat Pajak Pricilia Joice Pesak; Lenny Leorina Evinita; Michael Miran; Ahmad Gazali; Alfred Salindeho
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.v4i3.1120

Abstract

Penelitian ini menganalisis penerimaan sistem pajak digital Coretax oleh aparat pajak menggunakan kerangka kerja Technology Acceptance Model (TAM). Berbeda dengan studi sebelumnya yang berfokus pada sektor swasta, penelitian ini menekankan konteks sistem wajib dalam lembaga pemerintah. Data dikumpulkan dari 32 responden di KPP Pratama Bitung dan dianalisis menggunakan SEM-PLS. Hasil menunjukkan bahwa persepsi kemudahan penggunaan memiliki pengaruh signifikan terhadap niat (t = 9,763; p < 0,000) dan penggunaan aktual (t = 84,538; p < 0,000). Persepsi ini juga memediasi pengaruh pelatihan terhadap niat menggunakan. Di sisi lain, persepsi tentang kegunaan tidak secara signifikan mempengaruhi niat untuk menggunakan sistem. Pelatihan memainkan peran penting dalam menciptakan persepsi positif terhadap sistem, sementara kualitas sistem hanya mempengaruhi seberapa mudah sistem tersebut digunakan. Temuan ini menyoroti pentingnya pelatihan berdasarkan kebutuhan dan antarmuka yang ramah pengguna dalam mendorong adopsi teknologi di sektor publik. DJP sebaiknya memanfaatkan implikasi praktis ini untuk meningkatkan strategi mereka dalam mengadopsi sistem digital.   This study analyzes revenue from the Coretax digital tax system for tax officers using the Technology Adoption Model (TAM) framework. In contrast to previous studies that focused on the private sector, this study emphasizes the context of mandatory systems in government institutions. Data were collected from 32 respondents at KPP Pratama Bitung and analyzed using SEM-PLS. Results showed that ease of use perception significantly influenced intent (t = 3.729; p < 0.001) and actual use (t = 4.025; p < 0.001). This perception also mediates the effect of training on intention. On the other hand, perceptions of usability do not significantly affect the intention to use the system. Training plays an essential role in shaping a positive perception of the system, while the system's quality only affects how easy it is to use. These findings highlight the importance of need-based training and a user-friendly interface in driving technology adoption in the public sector. DJP should leverage these practical implications to improve its strategy for adopting digital systems.  
Co-Authors Aditya C. N. Pandowo Ahmad Gazali Alvira Angraini Gaghansa Andrini Regina Mokodaser Aprilli Bacilius Arie Frits Kawulur Cecilia Lelly Kewo Christuvel Manansang Cristofer Sumiok Dimita H. P. Purba Febby Marjuniarti Br.S. Kalit Feiby Worang, Tesalonika Ferencia Friscila Langoy Florence Olivia Moroki Frida Magda Sumual Gilly Marlya Tiwow Henny N. Tambingon Jaqueline E.M Tangkau Jeffry Sony Junus Lengkong Jones Xaverius Pontoh Joulanda A. M. Rawis Kambey, Joseph Mareyke G. V. Sumual Melda Wati Manurung Miran, Michael Miryam Pingkan Lonto Nikolas Fajar Wuryaningrat Pangajouw, Vilya Vebrianti Pratiwi, Ananta Dian Pricilia Joice Pesak Priska Lumembang Priska Trivena Aurilia Boseke 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