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All Journal Jurnal Bisnis dan Kewirausahaan Jurnal Kewarganegaraan Indonesian Journal of Social Science Research INCOME: Indonesian Journal of Community Service and Engagement Seminar Nasional Produk Terapan Unggulan Vokasi
Jerry Sonny Lintong
Politeknik Negeri Manado
Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Social Sciences Transportation Other

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Financial Statement Model Based on SAK EMKM In The “Polife” Student Entrepreneur Group Kumaat, Lusye Corvanty; Paendong, Yelly Sjenny; Lintong, Jerry Sonny
Indonesian Journal of Social Science Research Vol. 2 No. 1 (2021): Indonesian Journal of Social Science Research (IJSSR)
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijssr.02.01.04

Abstract

The purpose of this research is to create a Financial Report Model based on SAK-EMKM in the Student Entrepreneurial Group "PROLIFE" in Manado City, North Sulawesi Province. The ratio of the number of entrepreneurs or entrepreneurs in Indonesia is currently only 2 percent of the total population. Ideally, the ratio of entrepreneurs is 4 percent in order to encourage national economic growth. The POLIFE student entrepreneurial group is part of the Student Entrepreneurship Program (SEP) which is a program initiated by the Ministry of Education and Culture of the Republic of Indonesia, to be developed into campus life in order to stimulate the entrepreneurial spirit of students. As an entity, the manager is obliged to prepare financial reports, which will be used by interested parties in making decisions. To help MSMEs meet their financial reporting needs, the Indonesian Institute of Accountants' Financial Accounting Standards Board has compiled and ratified SAK EMKM. Financial reports based on SAK EMKM, which Polife must prepare, consist of a statement of financial position, an income statement, and notes to financial statements.
Accountting Study of Non-Profit Entities Based on Sak Etap Isak 35 Rengku, Jeffry Otniel; Lintong, Jerry Sonny
Indonesian Journal of Social Science Research Vol. 3 No. 1 (2022): Indonesian Journal of Social Science Research (IJSSR)
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijssr.03.01.06

Abstract

The Evangelical Christian Church in Minahasa is a very developed church, and has succeeded in developing its service to the community with various forms of service, such as establishing schools, help the underprivileged congregation through the coffers of love, cooperatives, free medical treatment and so on. The success of the church in presenting clear and transparent financial reporting, becomes a measure of the success of every program that has been planned. In addition, church administrators can easily make accountability to God and church members. Accountability increases the confidence of the congregation, so that they do not hesitate to make donations, as well as transparency reduces misunderstandings or suspicions in the church, including conflicts and divisions that should become one in Christ and the church can continue to improve its services for the glory of God. This study aims to determine the financial management of GMIM, by conducting studies and comparing the management among church organizations, evaluating the financial process into financial statements. The method used is a qualitative method by reviewing transactions that occur at any time, the notes used by each treasurer which are then compiled by Congregation Assembly Working Agency in Financial Statements according to activities. Analysis of the data used is to explain, describe the method of financial management of all cash receipts transactions starting from financial data to become information during the reporting period.
Co-Authors Alfan Julio Maharibe Alouw, Sientje Barno Sungkowo Christiani Octovina Hamise Christofora Erika Kapele Esrie A N Limpeleh Jeffry Otniel Rengku Kaparang, Revleen Mariana Kumaat, Lusye Kumaat, Lusye Corvanty Langi, Treesje A. C. Loula L.L Walangitan Lusye Corvanty Kumaat Mandang, Deyke J.F Maramis, Lidia Maryadi, Dominikus Andreo Nixon Sondakh Paendong, Yelly Sj. Paendong, Yelly Sjenny Piau, Cheline Polii, Anritsu Steven Christian Raykes Hinrich Tuerah Rengku, Jeffry Otniel Rumambi, Hedy Tandi, Antonius Walukow, Ivoletti Merlina Wenas, Jacqualine Greety