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All Journal ACCOUNTABILITY Measurement : Jurnal Akuntansi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Yayasan Cita Cendikiawan Al Khwarizmi Jurnal Ilmiah Raflesia Akuntansi juremi: jurnal riset ekonomi Balance : Jurnal Akuntansi dan Manajemen Jurnal Akuntansi Manado (JAIM) Jurnal Ilmiah Dan Karya Mahasiswa Sinergi International Journal of Accounting and Taxation Dhana Dhana
Cristofer Sumiok
Universitas Negeri Manado
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Pengaruh Literasi Keuangan dan Digital Payment Terhadap Kinerja UMKM Kota Tomohon Marunduh, Andrew Patrick; Purba, Pebisitona Mesajaya; Sumiok, Cristofer
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 19, No 1 (2025): MEASUREMENT : JURNAL AKUNTANSI JUNI 2025
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v19i1.8006

Abstract

This study aims to analyze the effect of financial literacy and digital payment on the performance of Micro, Small and Medium Enterprises (MSMEs) in Tomohon City. Using a quantitative approach with the type of explanatory research, this study involved respondents of MSME actors who were taken through proportional stratified random sampling techniques. Data analysis was conducted using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) with SmartPLS software version 4.0. The results showed that financial literacy has a positive and significant effect on MSME performance, indicating that increasing the understanding and ability of MSME actors in managing the financial aspects of the business is a crucial factor in improving business performance. MSME players with good financial literacy show superior ability to manage cash flow, conduct strategic business planning, and make the right investment decisions. In contrast, digital payment does not show a significant effect on MSME performance, although the direction of the relationship shows a positive trend. The findings provide important implications that financial literacy improvement programs need to be prioritized in the development of MSMEs, while the adoption of digital payment technology requires a more holistic approach by considering supporting factors such as technological infrastructure, digital literacy, and local market characteristics.
The Effect of Tax Education, Taxpayer Perceptions, And Economic Stability on Tax Evasion in Indonesia Sumiok, Cristofer; Purba, Pebisitona Mesajaya
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.1019

Abstract

Melalui analisis kuantitatif dengan menggunakan pemodelan persamaan struktural (SEM-PLS), penelitian ini mengeksplorasi interaksi yang kompleks antara pendidikan pajak, persepsi wajib pajak, stabilitas ekonomi, dan penghindaran pajak di Indonesia. Sampel terdiri dari 175 responden yang mewakili beragam latar belakang demografis. Hasil penelitian menunjukkan bahwa pendidikan pajak memiliki dampak signifikan dalam menurunkan penghindaran pajak, menegaskan pentingnya program edukasi dalam meningkatkan kepatuhan. Selain itu, persepsi positif wajib pajak dan kondisi ekonomi yang stabil memiliki korelasi negatif terhadap penghindaran pajak, yang menggarisbawahi peran penting keduanya dalam mendorong perilaku patuh. Efek moderasi dari tingkat pendapatan menunjukkan perlunya intervensi yang disesuaikan dengan kelompok pendapatan tertentu. Temuan ini memberikan implikasi praktis bagi pembuat kebijakan, otoritas pajak, dan pendidik untuk merancang strategi yang lebih terarah dalam memerangi penghindaran pajak di Indonesia.   Using quantitative analysis through structural equation modeling (SEM-PLS), this study examines the complex interactions between tax education, taxpayer perceptions, economic stability, and tax evasion in Indonesia. A sample of 175 respondents was drawn from diverse demographic backgrounds. The results reveal that tax education has a significant effect in reducing tax evasion, underscoring the importance of educational programs in enhancing compliance. Furthermore, positive taxpayer perceptions and stable economic conditions exhibit negative correlations with tax evasion, highlighting their crucial roles in fostering compliant behavior. The moderating effect of income level indicates the necessity for tailored interventions targeting specific income groups. These findings offer practical implications for policymakers, tax authorities, and educators in designing more targeted strategies to combat tax evasion in the Indonesian context.  
Analisis Swot Potensi Wisata Pantai Desa Rumbia Kecamatan Langowan Selatan Kabupaten Minahasa Supriyanto Supriyanto; Pebisitona Mesajaya Purba; Cristofer Sumiok
Jurnal Ilmiah Dan Karya Mahasiswa Vol. 2 No. 1 (2024): FEBRUARI : JURNAL ILMIAH DAN KARYA MAHASISWA
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jikma.v2i1.1706

Abstract

The tourism sector is one of the most important sectors in a country's development because it contributes to job creation, government revenue, and increased national welfare. Rumbia beach has an attractive natural charm, but this does not get a response in line with tourist visits, both foreign tourists and domestic tourists. This research examines how strategies in developing beach tourism areas located in Rumbia Village, Minahasa Regency, North Sulawesi Province. The qualitative data analysis technique in this research is the SWOT analysis approach. The results of this study show that Rumbia Beach has great potential to be developed as a tourist attraction. This is supported by the unspoiled natural beauty, relatively easy access, and the existence of several interesting photo spots. However, there are still some weaknesses and threats that need to be considered. These weaknesses include the lack of infrastructure and tourist support facilities, lack of promotion and publication, and lack of variety of tourist activities.
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.
Pelatihan Penyusunan Media Pembelajaran Merdeka Belajar Berbasis Hypermedia Dan Pembuatan Website Sekolah Terintegrasi di SD Inpres Kakas Hibrida, Anas Romzy; Sumiok, Cristofer; Mustapa, Mustapa; Supriyanto, Supriyanto
Dedikasi Sains dan Teknologi (DST) Vol. 4 No. 2 (2024): Artikel Riset Nopember 2024
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/dst.v4i2.5062

Abstract

Abstrak : Program pengabdian masyarakat ini dilaksanakan di SD Inpres Kakas dengan tujuan meningkatkan kompetensi guru dalam mengembangkan media pembelajaran berbasis hypermedia dan website sekolah terintegrasi dalam konteks Merdeka Belajar. Pelatihan dilakukan menggunakan pendekatan participatory action research yang mengkombinasikan metode pelatihan dan pendampingan. Hasil program menunjukkan peningkatan signifikan pada kompetensi guru dengan rata-rata skor post-test 86,8 (meningkat dari pre-test 61,6), pengembangan website sekolah, serta tingkat kepuasan stakeholder 4,2 dari 5. Program ini berhasil meningkatkan kualitas pembelajaran melalui integrasi teknologi dan pendekatan Merdeka Belajar di SD Inpres Kakas.
Improve the Quality of Business Decision Making with Accounting Analysis Cristofer Sumiok; Firayani Firayani; Gilang Ganjar Amrih; Andi Andi
Dhana Vol. 2 No. 1 (2025): DHANA-MARCH
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/3h7n8965

Abstract

This study aims to examine the role of accounting analysis in improving the quality of business decision-making through the Systematic Literature Review (SLR) approach. This method was chosen to provide a systematic and comprehensive review of previous studies that discuss the relationship between accounting analysis and business decision-making. The literature was collected from various scientific databases such as Google Scholar, Scopus, and ScienceDirect, focusing on publications in the 2020–2025 time frame and using relevant keywords. From the selection results, 15 scientific articles that met the criteria were analyzed thematically. The results of the study show that accounting analysis, through techniques such as financial ratio analysis, cost analysis, and cash flow analysis, makes a significant contribution to the quality of managerial decisions. Decisions based on accounting data have proven to be more rational, measurable, and able to minimize risks, especially in the aspects of financing, investment, and financial planning. In addition, the use of digital technology in the accounting system also strengthens the effectiveness of the analysis by providing information quickly and in real time. However, this study also identifies implementation challenges, especially in the MSME sector, which still faces obstacles such as low accounting literacy and a recording system that has not been digitized. Therefore, improving human resource competency and digitalizing accounting information systems are the main recommendations for optimizing the role of accounting analysis in making quality and sustainable business decisions.
Co-Authors Amrih, Gilang Ganjar Anas Romzy Hibrida Andi Andi Andi Andi Cecilia Lelly Kewo Fachry Abda El Rahman Firayani Firayani Firayani, Firayani Gilang Ganjar Amrih James Manengkey Lenny Leorina Evinita Loso Judijanto Marjuniarti, Febby Marunduh, Andrew Patrick Melly Susanti Mustapa, Mustapa Nikolas Fajar Wuryaningrat Pebisitona Mesajaya Purba Purba, Dimita H. P. Purba, Pebisitona Mesajaya Reza, Heru Kreshna Samosir, Harun Dongan Selpianti Biri Supriyanto Supriyanto Supriyanto Supriyanto Supriyanto Wawasdwiyarto Wawasdwiyarto Winston Pontoh