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All Journal ACCOUNTABILITY Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Journal of Information System, Applied, Management, Accounting and Research Jurnal Riset Akuntansi Politala Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Kewarganegaraan Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan JURNAL UMBANUA Jurnal Pengabdian pada Masyarakat SENTRI: Jurnal Riset Ilmiah Journal of Governance, Taxation, and Auditing Journal of Management Accounting Business and International Research J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Joong-Ki PESHUM
Raykes Hinrich Tuerah
Politeknik Negeri Manado
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Penerapan Aplikasi Akuntansi Berdasarkan Standar Akuntansi Emkm Pada Umkm Peternakan Ikan Mujair Di Desa Eris Kecamatan Eris Kabupaten Minahasa Provinsi Sulawesi Utara Tuerah, Raykes Hinrich; Pantow, Andreuw; Korompis, Sintia Nurani; Maradesa, Christony; Rumambi, Hedy; Tangon, Joseph; Wangarry, Andreas; Syaefudin, Fanesa; Paendong, Yelly; Wagiu, Decire
JURNAL UMBANUA Vol 4 No 1 (2024): JURNAL UMBANUA POLITEKNIK NEGERI MANADO
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat Politeknik Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Perkembangan teknologi informasi berpengaruh pada aktifitas bisnis usaha mikro, kecil, dan menengah. Fenomena di lapangan masih terdapat kendala yang dihadapi oleh usaha kecil menengah yaitu kurangnya pemahaman pelaku usaha untuk memanfaatkan teknologi dalam pencatatan keuangan. Usaha mikro, kecil, dan menengah di Provinsi Sulawesi Utara pada umumnya masih melakukan pencatatan keuangan secara manual. Keuntungan atau laba rugi suatu usaha hanya berdasarkan pada perkiraan. Kegiatan Penerapan Iptek pada Masyarakat (PIM) perlu dilakukan untuk mengedukasi masyarakat khususnya untuk pencatatan keuangan sehingga bisa sesuai dengan Standar Akuntansi EMKM. Tim pelaksana dalam hal ini para dosen akan menjelaskan konsep SAK EMKM dan praktik akuntansi berdasarkan transaksi usaha. Selanjutnya, dosen dan mahasiswa mengenalkan aplikasi akuntansi UKM serta aplikasinya dalam usaha budidaya ikan mujair.
Preparing Financial Reports Using Microsoft Excel Based on SAK EMKM (Case Study of Various Kiosk Umkm) in Manado Tuerah, Raykes Hinrich; Maradesa, Christony; Kesek, Meike Negawati; Ruhiyat, Ruhiyat
Journal Of Accounting Management Business And International Research Vol 3, No 1 (2024): April 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v3i1.1149

Abstract

Kios Aneka's business has only been running for 2 years now. Kios Aneka has 2 types of business, namely the gas trading business and the advertising agency business. According to an interview with the kiosk owner, currently the business is running well but not too significantly, he added that currently additional business capital is needed by borrowing capital from banks or other sources. However, the current obstacle is regarding information in submitting financial report documents for administration to the bank or other partners in lending capital. The type of research used in this research is qualitative research. Based on the results of processed financial reports based on SAK EMKM using Microsoft Excel, this report summarizes all income and expenses for one period, including the cumulative impact of income, profits, expenses and losses on Kios Aneka MSMEs. The balance sheet is an accounting report that summarize Kios Aneka's assets (current, long-term and intangible assets). On the liabilities side, there are liabilities (debts, bills and bank loans) and equity (share capital and profits). Notes to financial statements (CALK) are notes or additional information added to the end of a financial report. Based on the results of research conducted at Kios Aneka, it can be concluded that the owner of Kios Aneka does not prepare financial reports based on accounting standards for micro, small and medium enterprises (SAK EMKM), because entrepreneurs do not have knowledge of accounting and accounting standards for micro, small and medium enterprises (SAK EMKM).
ANALISIS RASIO PRFOFITABILTAS DALAM MENILAI KINERJA KEUANGAN PT TRIDJAYA MULIA SUKSES MANADO Maradesa, Christony; Tuerah, Raykes Hinrich; siging, silvia Hinrich
Journal of Information System, Applied, Management, Accounting and Research Vol 8 No 4 (2024): JISAMAR (September-November 2024)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v8i4.1608

Abstract

Financial performance is a description of the financial condition of a company. Assessing the financial performance of a company can be done by analyzing financial statements with financial ratio analysis, by analyzing financial statements, it can be seen that the financial performance of PT Tridjaya Mulia Sukses is measured using financial ratios.The research objective, to analyze how the financial performance of PT Tridjaya Mulia Sukses in 2018-2019 and 2022-2024 is measured using financial ratios, namely profitability ratios; Net Profit Margin, Return On Asset, Return On Equity and Gross Profit Margin. This research is qualitative with descriptive methods, research data obtained from the financial statements of PT Tridjaya Mulia Sukses. Based on the results of the analysis, it is concluded that the company's financial performance for 4 years, for Net Profit Margin is not good, for Return On Asset is very good, for Return On Equity is very good and for Gross Profit Margin is not good. In ratios that are not good the company needs to consider making strategic decisions to increase productivity and maximize profits.
Analisis Laporan Keuangan Berdasarkan Sak EMKM Berbasis Aplikasi Myob Accounting Pada UD. Winners Motor Limpeleh, Esrie A.N; Limpeleh, Roslina H.S.D.; Kaunang, Anneke M.; Sael, Merry L.; Tuerah, Raykes H.
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 01 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : September-November
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i01.798

Abstract

Kebanyakan UMKM yang ada di Kota Manado belum menerapkan SAK EMKM pada saat melakukan penyusunan Laporan Keuangan, dimana hal ini disebabkan karena masih kurangnya pemahaman akan pentingnya pembuatan laporan keuangan berdasarkan Standar Akuntansi Keuangan (SAK). Selain untuk mempermudah dalam membaca laporan keuangan, juga dapat meningkatkan transparansi, efektivitas dan efisiensi laporan keuangan yang dibuat. Salah satu UMKM yang belum menerapkan laporan keuangan berdasarkan SAK ini adalah UD Winners Motor. Penelitian ini bertujuan untuk melakukan penyusunan laporan keuangan berdasarkan SAK EMKM di UD Winners Motor yang ada di Kelurahan Tanjung Batu Kecamatan Wanea Kota Manado. Dengan melakukan penelitian ini, diharapkan dapat memberikan informasi yang berguna bagi UD Winners Motor dalam pengelolaan Laporan Keuangan agar dapat mengacu pada Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah (SAK EMKM). Pada penelitian ini menggunakan metode deskriptif, observasi dan wawancara, dokumentasi. Hasil pembahasan adalah dengan menggunakan aplikasi MYOB Accounting maka pembuatan Laporan Keuangan menjadi lebih cepar, mudah dan akurat.
Analisis Penerapan Metode Penyusutan Aset Tetap Dan Pengaruhnya Terhadap Laba Perusahaan Pada PT. Enseval Putera Megatrading, Tbk Cabang Manado Destrina T A Siep; Alpindos Towouela; Sintia N Korompis; Raykes H Tuerah; Dominikus Andreo M
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.6030

Abstract

PT. Enseval Putera Megatrading Tbk, Manado Branch is a distributor company that sells pharmaceutical, food, and beauty products. PT. Enseval Putera Megatrading, Tbk Manado Branch uses the straight-line depreciation method to depreciate all of its fixed assets. This straight-line depreciation method is in accordance with Financial Accounting Standard (FAS) No. 16 on Fixed Assets. This study aims to analyze the application of the fixed asset depreciation method and its effect on company profit at PT. Enseval Putera Megatrading, Tbk Manado Branch. The research method used is a qualitative method . Primary data is obtained through interviews and observations, while secondary data is obtained from the company's financial statements. This study provides results on how to calculate depreciation of fixed assets if using other methods such as declining balance and sum-of-the-years' digits, and how each method affects the tax burden, especially in this study, on the profit generated. This study recommends that PT. Enseval Putera Megatrading, Tbk Manado Branch consider using other depreciation methods that can provide greater benefits to the company.
Pengaruh Kepatuhan Pajak Terhadap Kesejahteraan Ekonomi Melalui Kebijakan Fiskal Berkelanjutan Nelly Ervina; Raykes Hinrich Tuerah
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 4 No. 2: Februari 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v4i2.8086

Abstract

Pajak merupakan instrumen utama dalam kebijakan fiskal yang memegang peranan penting dalam pembangunan ekonomi dan stabilitas makroekonomi suatu negara. Namun, kepatuhan pajak di Indonesia masih menghadapi berbagai tantangan, seperti rendahnya pemahaman wajib pajak, kompleksnya regulasi, dan tingginya tingkat kepercayaan masyarakat terhadap pemerintah. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi kepatuhan pajak dan mengkaji konsep perpajakan dalam ekonomi Islam sebagai alternatif kebijakan yang lebih adil dan berkelanjutan. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan studi pustaka dan wawancara semi terstruktur. Hasil penelitian menunjukkan bahwa faktor utama yang memengaruhi kepatuhan pajak meliputi pemahaman wajib pajak, kompleksitas sistem perpajakan, dan kepercayaan terhadap pemerintah. Digitalisasi layanan pajak, seperti e-filing dan e-billing, telah membantu meningkatkan kepatuhan, namun sosialisasi yang lebih efektif masih diperlukan. Selain itu, konsep perpajakan dalam ekonomi Islam menekankan pada prinsip keadilan sosial dan distribusi kekayaan, yang dapat menjadi acuan dalam merancang sistem perpajakan yang lebih inklusif. Penelitian ini merekomendasikan peningkatan edukasi pajak, penyederhanaan regulasi, dan penerapan insentif pajak yang lebih fleksibel untuk meningkatkan kepatuhan wajib pajak. Dengan demikian, optimalisasi penerimaan pajak dapat terwujud guna mendukung pembangunan ekonomi berkelanjutan.
Internal Control System Analysis of Merchandise Inventory Process at PT. Midi Utama Indonesia Tbk Manado Branch Tuerah, Raykes Hinrich; Toweula, Alpindos; Korompis, Sintia N; Sahibondang, Gloria Treisya
Journal Of Accounting Management Business And International Research Vol 2, No 1 (2023): April 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v2i1.345

Abstract

Inventory is very important in supporting the operational activities of trading companies. Internal control aims to protect company assets that are vulnerable to damage, fraud and theft. This research was conducted at PT Midi Utama Indonesia Tbk Manado branch. The purpose of this study is to determine the application of internal control over merchandise inventory and whether the internal control over merchandise inventory has been running effectively and efficiently. The research method used in this research is descriptive qualitative which is described in the form of internal control system data in which there are types of inventory, purchasing procedures and merchandise expenditure. The results of the research show that internal control over merchandise inventory as a whole has been going well. This is indicated by the existence of an organizational structure that clearly separates the functions and responsibilities of inventory management, as well as a well-implemented authority system and procedure for recording inventory transactions. Recommendations for the organizational structure so that the company can maintain the separation of duties and responsibilities of each of its parts. And to prevent errors in recording goods, those in an overshit position must make notes to the personnel who will replace them, then conduct training and improve strict supervision and good control, so that employees can understand and apply what has become the provisions of the company.
Kelompok Tani Desa Pinabetengan Selatan Kecamatan Tompaso Barat Kabupaten Minahasa Dalam Menentukan Harga Pokok Produk Jagung Sebagai Tanaman Holtikultura Anita Ludia Vivian Wauran; Raykes Hinrich Tuerah; Andreuw Kristian Pantow; Sintia N Korompis; Christony Maradesa; Joseph Tangon; Loula Walangitan; Hedy Rumambi; Treesje A. C Langi
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 4 No. 3: Mei 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v4i3.9790

Abstract

Hasil utama perkebunan yang ada di desa mitra ini adalah daritanaman holtikultura, seperti jagung, lombok, tanaman bawang, kacang merah, kacang tanah dan labu. Selanjutnya dalam peternakan sebagian besar masyarakat mitra selain berkebun, juga beternak kuda dengan menggunakan sebagian hasil perkebunan yang dihasilkan sebagai makan ternak bagi usaha peternakan yang dimilik masyarakat atau kelompok tani di Desa Pinabetengan selatan ini. Jagung yang merupakan produk perkebunan yang paling banyak dihasilkan, merupakan juga lahan yang paling besar digunakan oleh mitra dalam berkebun merupakan produk unggulan dari perkebunan yang dihasilkan oleh petani desa dan kelompok tani, sebagai bahan pokok makanan bagi usaha peternakan kuda yang ada saat ini. Hal ini menjadi permasalahan mitra karna ketidak tahuan berapa sebenarnya harga pokok dari produk jagung tersebut sebagai tanaman holtikultura,yang hasil dari produk jagung tersebut sebagian besar dikonsumsi sendiri dengan digunakan sebagai bahan makanan bagi usaha peternakan mitra. Jika dari hasil produk jagung tersebut masih ada kelebihan dalam hal ini tidak dikonsumsi sendiri sebagai bahan makanan ternak kuda, maka barulah jagung tersebut dijual ke pemakai atau pembeli lain diluar kelompok tani didesa Pinabetangan ini.
IMPLEMENTATION OF INTEGRATED QUALITY MANAGEMENT FOR QUALITY EDUCATION AMIDST DYNAMIC CHANGES Khoirun Nisa'; Maryani, Maryani; Oktaviana Nur Handayani; Raykes Hinrich Tuerah
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 4 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i4.2642

Abstract

Education in Indonesia is undergoing significant transformation influenced by technological advances, policy changes, and the challenges of globalization. This article discusses the role of Total Quality Management (TQM) as a strategic approach to improving the quality of education, while also addressing the challenges faced by the national education sector. The purpose of this study is to explore the application of TQM in creating quality education through continuous improvement, stakeholder engagement, and strong leadership. This study uses a literature review method to analyze various relevant references. The results of the study indicate that TQM contributes to improving the quality of education through the integration of the principles of planning, implementation, evaluation, and continuous improvement. TQM also facilitates the active involvement of all stakeholders, including educators, students, and the community, to promote a culture of quality. In addition, the application of technology in education is recognized for its potential in improving the effectiveness of learning and administration. The successful implementation of TQM requires adequate infrastructure, continuous training for teachers, and policies that support educational equality and innovation. This implementation is expected to be able to create a globally competitive education system, producing innovative and highly competitive graduates.
EFFECT OF LIQUIDITY AND LEVERAGE ON FINANCIAL DISTRESS WITH PROFITABILITY AS AN INTERVENING VARIABLE Sumarni S; Raykes Hinrich Tuerah; Christony Maradesa; Raymond Festus Rombot; Ruhiyat, Ruhiyat
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 5 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i5.2652

Abstract

Financial Distress can be caused by a problematic economy in a company and cause economic instability in a company that can even lead to bankruptcy. This study aims to (1) determine the effect of liquidity, leverage, and profitability on financial distress (2) determine how profitability mediates the relationship between liquidity and leverage on financial distress. Research on all mining sector companies listed on the IDX for the 2017-2023 period. A population of 63 companies with a sample of 30 companies. The method used is purposive sampling. And the data analysis used is path analysis with SmartPLS 4.0 software. Based on the final results of this study, liquidity has a positive effect on financial distress, leverage does not affect financial distress, profitability has a positive effect on financial distress, liquidity does not affect profitability, leverage has a negative effect on profitability, then profitability is unable to mediate the effect of liquidity on financial distress, and profitability is able to mediate the effect of leverage on financial distress. The importance of financial distress analysis is to help management in making decisions to improve the company's financial situation faster before it gets worse, and so that external parties can invest in the company.
Co-Authors Abdul Rosid Albab Al Umar, Ahmad Ulil Alpindos Towouela Andi Naharuddin Halim Andreuw Kristian Pantow Andreuw Kristian Pantow Anie Valora Mundung Anita Ludia Vivian Wauran Anneke M. Kaunang Brigita Sabrina Kawetik Christofora Erika Kapele Christony Maradesa Deisi Elisabeth Malonda Deisi Malonda Destrina T A Siep Fanjili G Mamonto Frytika Julani Tiwouw ginting, wenny Gita G Santi Hana Maria Yosefin Kapojos Hedy Rumambi Jacqualine Greety Wenas Jenny Morasa Jeremia Tidajoh Jerry Sonny Lintong Jerry Sonny Lintong Jery LINTONG KHOIRUN NISA' Lesa OCTARI Lidya Anggiline Maramis Limpeleh, Esrie A.N Limpeleh, Roslina H S D Loula L.L Walangitan Lusye C Kumaat Maluw, Fandel Marcelino P Lintong Maryadi, Dominikus Andreo Maryani Maryani Meike Negawati Kesek Nelly Ervina Nixon Sondakh Nugraha, Joseph Oktaviana Nur Handayani Paendong, Yelly Paendong, Yelly Sjenny Pangemanan, Shane Ratag, Johana Raymond Festus Rombot Rombot, Raymond F Ruhiyat Ruhiyat Ruhiyat Ruhiyat, Ruhiyat Rumambi, Hedy Rumambi, Hedy D Sael, Merry L. Sahibondang, Gloria Treisya siging, silvia Hinrich Sintia N Korompis Sintia Nurani Korompis Sumarni S Syaefudin, Fanesa Tangon, Joseph Nugraha Toweula, Alpindos Treesje A.C Langi Wagiu, Decire Wangarry, Andreas