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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN JURNAL BERKALA ILMIAH EFISIENSI ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat Indonesia Accounting Journal Open Access Indonesia Journal of Social Sciences Vivabio : Jurnal Pengabdian Multidisiplin Open Access Indonesia Journal of Social Sciences Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat
Victorina Z. Tirayoh
Universitas Sam Ratulangi Manado
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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The Role of Green Accounting and Corporate Social Responsibilities in Tourism Industries in Indonesia: The Travel Cost Method Tirayoh, Victorina Z.; Herman Karamoy; Christian V. Datu; Christoffel M. O. Mintardjo
Open Access Indonesia Journal of Social Sciences Vol. 6 No. 6 (2023): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v6i6.193

Abstract

The low quality of local tourist destinations is often seen from the need for more infrastructure, unprofessional management, limited management of human resources, and others. For this reason, attention is needed from not only the government but also the role of the private sector to improve the quality of local tourist destinations. This study aimed to describe the implementation of green accounting through corporate social responsibility (CSR) in improving the quality of the tourism industry in Indonesia with a study in Manado City, North Sulawesi Province. Our study examines the economic value of a tourist destination as one of the requirements for the valuation of CSR as part of green accounting records. Data analysis used the travel cost method (TCM). The total of participants in this study was 112 tourists. Data were collected with collection used a survey. The results of this study provide valuable information to the tourism industry in North Sulawesi, especially in Manado City, regarding the need for CSR funds to develop the tourism industry to improve the quality of the tourism industry and the environment. In conclusion, the business and industrial world in North Sulawesi, including companies that wish to implement corporate social responsibility (CSR) based on the limited liability company law number 40 of 2007, can obtain information for the implementation of this CSR in the tourism industry in North Sulawesi, especially in improving the quality of the tourism industry as well as the environment.
ANALISIS PERSEDIAAN BAHAN BAKU DENGAN MENGGUNAKAN METODE EOQ DALAM RANGKA EFISIENSI BIAYA PADA PERUSAHAAN PT MOTTO SURALINDO CHEMIKA JAKARTA: Analysis Of Raw Material Inventory Using The Eoq Method In The Context Of Cost Efficiency At The Company PT Motto Suralindo Chemika Jakarta the, theresiana; Karamoy, Herman; Tirayoh, Victorina
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol. 8 No. 2 (2024): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi, Sosial, Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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Abstract

PT. Motto Suralindo Chemika merupakan perusahaan swasta nasional yang bergerak dalam bidang manufaktur. Penelitian ini bertujuan untuk mengetahui persediaan bahan baku yang optimal dengan menggunakan metode economic order quantity (EOQ) pada perusahaan PT. Motto Suralindo Chemika dan untuk mengetahui jumlah efisiensi biaya yang terjadi setelah menggunakan metode economic order quantity (EOQ). Jenis penelitian yang digunakan adalah kuantitatif dengan pendekatan deskriptif. Teknik pengumpulan data yang digunakan adalah wawancara. Hasil penelitian menunjukkan bahwa pengendalian persediaan bahan baku dengan menggunakan perhitungan konvensional yang digunakan PT. Motto Suralindo Chemika masih belum optimal. Total persediaaan bahan baku bisa lebih efisien jika menggunakan metode EOQ.
Penerapan Metode Target Costing Untuk Optimalisasi Laba Yum Yum Taste Manado: Application Of Target Costing Method For Profit Optimization Of Yum Yum Taste Manado Turang, Lavelya Enjelica; Tirayoh, Victorina Z.; Datu, Christian
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol. 8 No. 3 (2024): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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Abstract

Penelitian ini berfokus pada penerapan metode Target Costing di Toko Yum Yum Taste Manado dalam rangka optimalisasi laba produk roti mereka. Dengan persaingan yang semakin ketat di pasar, penentuan harga jual yang tepat menjadi tantangan utama yang dihadapi. Penelitian ini bertujuan untuk mengidentifikasi bagaimana metode Target Costing dapat membantu toko dalam menetapkan harga jual yang kompetitif dan menguntungkan. Metode penelitian yang digunakan adalah pendekatan kualitatif, dengan pengumpulan data melalui wawancara mendalam, observasi, dan analisis dokumen. Hasil penelitian menunjukkan bahwa penerapan metode Target Costing di Toko Yum Yum Taste Manado mampu menetapkan biaya target rata-rata sebesar Rp7.466,78, yang lebih rendah dibandingkan dengan harga jual di pasar. Penyesuaian biaya bahan baku yang dilakukan mengakibatkan penurunan total biaya sebesar 13%, dari Rp21.060.000 menjadi Rp18.220.000. Strategi ini mencerminkan upaya efisiensi biaya melalui pemilihan merek dan pemasok yang lebih ekonomis, serta pembelian bahan baku dalam jumlah besar atau mencari promosi dari supplier tertentu. Hasil penelitian menunjukan, metode Target Costing efektif dalam membantu Toko Yum Yum Taste Manado menetapkan harga jual yang kompetitif sambil tetap mempertahankan kualitas produk dan optimalisasi laba.
Evaluasi akuntabilitas dan transparansi pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDes) Desa Pineleng Dua Indah Kecamatan Pineleng Kawatu, Avelina Setyadeo Frerivili; Tirayoh, Victorina Z; Datu, Christian
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.192

Abstract

Accountability can be interpreted as the embodiment of the duty of village government officials to be responsible for the management of village funds to achieve predetermined goals efficiently, effectively, and economically. The purpose of this research is to assess the accountability of Village Revenue and Expenditure Budget or APBDes in Pineleng Dua Indah Village and to assess the transparency of APBDes in Pineleng Dua Indah Village. This research was conducted in Pineleng Dua Indah Village, Pineleng District, Minahasa Regency using the descriptive analysis method, which is a type of data analysis used to describe, present, and summarise a set of data. The research found that the practice of village financial management in Pineleng Dua Indah Village shows good efforts to improve transparency, and accountability in the village's financial decision-making process.
Analisis penerapan akuntansi pertanggungjawaban sebagai alat penilaian kinerja pusat biaya pada Perusahaan Daerah Air Minum (PDAM) Kabupaten Tana Toraja Pala’langan , Eri Novayanti; Saerang, David Paul Elia; Tirayoh, Victorina Z.
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.122

Abstract

Responsibility accounting is a system that is arranged in such a way according to the nature and activities of the company with the aim that each organizational unit can be accountable for the results of the activities of the unit under its supervision and can be used by the company to assess the performance of managers, especially the cost center. The application of accountability accounting can be said to be good if the conditions of its application are met. The requirements of accountability accounting are organizational structure, budget preparation, classification of controlled and uncontrolled costs, classification of account codes, and accountability reports. The purpose of this study was to determine the application of responsibility accounting in assessing the performance of the cost center at the Regional Drinking Water Company (PDAM) of Tana Toraja Regency. The analysis method used in this research is descriptive method which aims to describe the data that has been collected as it is obtained from the results of interviews and data collected from the company. Based on the results of the study, it shows that the application of accountability accounting in the performance assessment of the cost center at the Regional Drinking Water Company (PDAM) of Tana Toraja Regency is not good enough, because in the company's accountability report there are still costs that are combined into one account that should be classified. The company has also not implemented a clear and firm reward and punishment system.
Analisis penentuan harga pokok produksi menggunakan metode full costing dan variable costing dalam penetapan harga jual Sambal Roa Chef Kenneth (Studi pada UD Cinta Kasih Manado) Rembet, Jillsticia; Tirayoh, Victorina Z.; Kalalo, Meily Y. B.
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.133

Abstract

UD Cinta Kasih Manado is a business that processes and produces garfish chili sauce. UD Cinta Kasih is still calculating the cost of production in determining product selling prices in a simple way, not yet classifying costs according to cost elements. The aim of this study is to determine the calculation of the cost of production using full costing and variable costing methods in determining the selling price of “Sambal Roa” by Chef Kenneth. The method used is descriptive qualitative with data collection through interviews. The results show that the calculation of the cost of production according to UD Cinta Kasih produces different results from calculations using the full costing and variable costing methods. The difference in value is obtained because the company's method only includes some factory overhead costs in calculating the cost of production. Calculation of the cost of production using the full costing method produces higher results than calculation results using the variable costing method. This is because in calculations using the variable costing method, fixed factory overhead costs are not taken into account. UD Cinta Kasih should apply the full costing method to calculate the cost of production in determining selling prices. The full costing method takes into account all costs related to the production process, thereby helping to implement resource efficiency in production activities, preventing the risk of loss, and for long-term profit planning.
Pengendalian persediaan berbasis economic order quantity pada UD Wenang Perkasa Manado Sumba, Selviani; Tirayoh, Victorina Z.; Pinatik, Sherly
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.248

Abstract

The economic order quantity is the number of goods ordered that will result in the lowest possible cost. This study will determine how inventory control is based on economic order quantity at UD Wenang Perkasa. This study employs a qualitative research method with a descriptive approach. The study results clearly show that the company's total merchandise inventory costs are higher than they would be if they used economic order quantity. This means that using economic order quantity will save the company costs and increase profits. The company must implement economic order quantity as a method for controlling its inventory because it will allow the company to order merchandise in optimal quantities with minimum total inventory costs, increasing the company's profits.
Analisis laporan keuangan untuk menilai kinerja keuangan Pemerintah Daerah Kabupaten Minahasa Selatan Tahun 2021-2023 Wawolangi, Syalomita Gabrilia Vanesa; Morasa, Jenny; Tirayoh, Victorina Z.
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.270

Abstract

Measuring the financial performance of local governments is very important because it provides a clear picture of the efficiency, effectiveness, and accountability of the use of public resources. By measuring financial performance, local governments can ensure that the budget used is in accordance with the goals and development priorities that have been set, and detect potential deviations or waste. This study aims to assess the Financial Performance of the South Minahasa Regency Government in 2021-2023 in terms of the Financial Ratio. The object of this research is the Minahasa Selatan Regency Government. This study uses a qualitative research method. The analysis techniques used are the Regional Original Revenue Effectiveness Ratio, Regional Financial Efficiency Ratio, Expenditure Harmony Ratio, Revenue and Expenditure Growth Ratio, and Regional Financial Independence Ratio. The results of the study show that the financial performance of the Minahasa Selatan Regency Government in terms of the Regional Original Revenue Effectiveness Ratio is classified as less effective because the average ratio only reaches 87.89%. The Regional Financial Efficiency Ratio is classified as efficient with an average result obtained of 99.41%. The Financial Harmony Ratio of South Minahasa Regency is categorized as harmonious with the allocation of part of the funds for operational expenditures averaging 67.02% and capital expenditures an average ratio of 8.82%. The Regional Original Income Growth Ratio has decreased, the Regional Income Growth Ratio has experienced positive growth, the Regional Expenditure Growth Ratio shows a stable increasing trend. The Regional Financial Independence Ratio is classified as very low with an average ratio of only 3.40% with an instructive relationship pattern.
Analisis kinerja keuangan dengan metode Economic Value Added (EVA) pada PT. Indofood Sukses Makmur Tbk Tahun 2020-2023 Larage, Godeliva; Tirayoh, Victorina Z.; Maradesa, Djeini
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.297

Abstract

Business in Indonesia is growing rapidly, demanding companies to create sustainable economic value. In the context of the food and beverage industry, the EVA method is a critical analysis tool to evaluate a company’s performance comprehensively. This study aims to analyze the financial performance of PT Indofood Sukses Makmur Tbk in 2020-2023 using the Economic Value Added (EVA) method. This type of research is quantitative research using a descriptive approach. The types of data are qualitative and quantitative, with secondary data sources. The data collection method used is the documentation method. The data analysis method is by using Economic Value Added (EVA). The results of this study show that PT Indofood Sukses Makmur Tbk experienced challenges in creating value for shareholders during 2020-2023, with EVA remaining negative despite fluctuations in NOPAT and Capital Charge. Although NOPAT increased in 2023, EVA still showed negative numbers, reflecting the need for better management of capital costs. Overall, companies need to focus on improving operational profitability to create sustainable, long-term value.
Penerapan ISAK Nomor 35 tentang penyajian laporan keuangan entitas berorientasi nonlaba pada Yayasan Sekolah Luar Biasa Finjil Bitung Makawekes, Marsella Thavitia; Alexander, Stanly W.; Tirayoh, Victorina Z.
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.350

Abstract

Accountable and transparent financial reporting is essential for non-profit-oriented entities, including educational foundations, as a form of responsibility to stakeholders in the use of public funds. The Interpretation of Financial Accounting Standards (ISAK) Number 35, issued by the Indonesian Institute of Accountants (IAI), provides specific guidelines for preparing financial statements of non-profit entities. However, in practice, many foundations have not fully understood or implemented this standard consistently. This study aims to evaluate the implementation of ISAK Number 35 at the Finjil Bitung Special Needs School Foundation. A descriptive qualitative method was employed, utilizing in-depth interviews, direct observation, and documentation of the foundation’s financial reports. Data were analyzed by comparing the foundation’s financial reporting practices with the requirements set forth in ISAK Number 35. The results reveal that the financial statements have not been prepared in accordance with ISAK 35, particularly regarding the classification of restricted and unrestricted funds, and the lack of separation between non-profit and operational activities. These findings indicate a limited understanding of applicable accounting standards among the foundation's financial managers. Theoretically, this study contributes to the literature on ISAK 35 implementation in educational non-profit entities. Practically, it highlights the need for improved human resource capacity and encourages the preparation of financial reports that are more accountable and in line with applicable standards
Co-Authors Agus Poputra, Agus Agus T. Poputra Angelika Natalia Joseph, Angelika Natalia Ardilina, Isma Bellinda Macpal Bogar, Kevin Budiman, Nindy Vannesya Butarbutar, Janrilius Doli Chorras Mandagi Christian Richo Singal Christian V. Datu Christine Triyandari Morong, Christine Triyandari Christoffel M. O. Mintardjo Christover, Bryan Corneles, Vrenshit Merdekhawati Datu, Christian V. David P. E. Saerang David P.E Saerang David P.E. Saerang David Paul Elia Saerang David Saerang, David Elshinta Longdong Elvalina, . Ering, Windy Fieska Evan Bawiling Favian, Hanzel Feybie F.V. Wehantouw Finolitha Yulieth Lahonda Franciska, Regina Mariana Frans, Jennifer Juliana Gabriela Emor Gani, Fajriah Glassie Lovely Anggitha Dahna Maringka Grace B. Nangoi Grace Nangoi Harianto Sabijono, Harianto Harijanto Sabijono Hazra Muda, Hazra Hendrik Manossoh, Hendrik Herman Karamoy Herman Karamoy Herman, Giovani Ilat, Ventje . Inggriani Elim Jackline Ruth Wondal Janjtje Tinangon Jantje J. Tinangon Jantje J. Tinangon Jantje Tinangon Jeane Marie Tulung Jeferson Tukunang Jelin Rempowatu, Jelin Jendra Tamalumu Jenny Morasa Jessica Graziella Whitney Runtu, Jessica Graziella Whitney Johanis, Astrid S. Jullie J Sondakh Kaligis, Brandon L. Kalonio, Ester R. Karongkong, Kenny Regina Kawatu, Avelina Setyadeo Frerivili Kesek, Feyla N. Kumaat, Victoria Kumendong, Jannifer Vilisia Kuyotok, Weni Cikita Larage, Godeliva Lasabuda, Anastasya A. Lembong, Erriana Fransiska Lengkong, Sarah C.G Leonardo Kumambow, Leonardo Lintong, Diana Lolong, Enjelin Luas, Cicilia Luke David Kembi Makawekes, Marsella Thavitia Mamuko, Eflin R. Manopo M. D. Gracia, Manopo M. D. Manoppo, Memey Maradesa, Djeini Massie, Davidson S. Massie, Novela Irene Karly Meily Y. B. Kalalo, Meily Y. B. Mentari Natalia Puah Mewoh, Ignatiar Keyko Diana Mirki Vici S. Tenda Missah, Lusia N Nadia Lanny Tengor, Nadia Lanny Nangin, Anggelika S. Padja, Aditya Rachman Palar, Devi . Pala’langan , Eri Novayanti Paledung, Marannu Pancisto Patik, Pancisto Pangemanan, Melisa Veronica Pangkey, Milka Magrita Pelleng, Stephany Ch. Pelu, Fahcmy Idris Pioh, Felly T.C. Purnama V. Mangundap, Purnama V. Rantung, Mario Ratulangi, Aldy V. J Rawis, Sanchia Darlene Reisty Mangundap Rembet, Jillsticia Saerang, Shintia D. R. Saleh, Hikma Y. J. Sejanto, Triastuty Wulanjune Senduk, Jilie Maria Sherly Pinatik Siallagan, Bernita Sifrid Pangemanan Sifrid S. Pangemanan Sisilia Marina Runtuwene Sitaneley, Jeniffer Natashia Siwu, Sweetly Stanly W. Alexander Stefanie Shinta Potalangi Sumba, Selviani Suoth, Calvin Suwahyu Pomalingo Talumewo, Winda Emanuela the, theresiana Tijow, Anggelita Prichilia Tiow, Pattrichsius P Tontoli, Sitti Amanah Treesje Runtu Tuhuteru, Gloria Tumanduk, Leonardo R. Tumbel, Arnestha Tumbel, Natalia Gladys Tumiwa, Fiali P. Turang, Lavelya Enjelica Umbas, Brigita R. Vega Liana Selamat Ventje Ilat Wawolangi, Syalomita Gabrilia Vanesa Wenas, Deisy Debora Wilmar, Christian Denisius Wuisan, Novitha Rosaliana Mariane Wuwungan, Gabriela Thalia Yuliati Yosephani Makaombohe