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All Journal Sains: Jurnal Manajemen dan Bisnis Aptisi Transactions on Technopreneurship (ATT) Jurnal Pendidikan dan Konseling Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Manajemen Bisnis dan Kewirausahaan International Journal of Applied Business and International Management International Journal of Accounting & Finance in Asia Pasific Asia Pacific Journal of Management and Education Innovative: Journal Of Social Science Research Jurnal Akuntansi Manado (JAIM) Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Olviane Olke Sumampouw
Universitas Negeri Manado
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Pendampingan Penyusunan Laporan Keuangan Sederhana Berstandar SAK EMKM Sebagai Upaya Peningkatan Akses Permodalan UMKM di Kelurahan Kolongan Kota Tomohon: Pengabdian Miryam Lonto; Olifia Tala; Olviane Sumampouw
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 5 No. 1 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 5 Nomor 1 (Juli 2026 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v5i1.7398

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) di Kelurahan Kolongan, Kota Tomohon, memiliki peran strategis dalam perekonomian masyarakat setempat, namun sebagian besar pelakunya masih menghadapi kendala dalam pengelolaan keuangan usaha. Kondisi ini menunjukkan perlunya intervensi berupa pendampingan penyusunan laporan keuangan berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Program pengabdian ini bertujuan meningkatkan kompetensi akuntansi pelaku UMKM di Kelurahan Kolongan serta mempersiapkan mereka untuk mengakses permodalan formal melalui penyusunan laporan keuangan yang sesuai standar. Kegiatan dilaksanakan melalui pendekatan participatory action research dengan tahapan survei awal, sosialisasi, pelatihan, pendampingan intensif, evaluasi, serta pendampingan akses permodalan, yang melibatkan dosen Akuntansi. Pengabidan ini menghasilkan peningkatan kemampuan UMKM dalam menyusun laporan keuangan sederhana berbasis SAK EMKM, penggunaan aplikasi akuntansi digital secara berkelanjutan, serta terbukanya akses UMKM terhadap sumber pembiayaan formal, sehingga berkontribusi pada pencapaian Tujuan Pembangunan Berkelanjutan terkait pekerjaan layak dan pertumbuhan ekonomi serta pengurangan kesenjangan.
Analysis Impact System Information Accounting in Management MSME Finance in the District Langowan Olviane Olke Sumampouw; Miryam Lonto
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 1 (2026): February 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i1.4633

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the Indonesian economy; however, financial management practices in rural areas, such as Langowan District, Minahasa Regency, remain constrained by manual bookkeeping systems and limited accounting literacy. This study aims to analyze the impact of Accounting Information System (AIS) implementation on the financial management of MSMEs by examining its influence on operational efficiency, financial reporting accuracy, and business decision-making. A mixed-methods approach was employed by integrating qualitative and quantitative methods through observations, interviews, and questionnaire surveys involving MSME owners operating in the agricultural, fisheries, and trade sectors. The findings indicate that AIS implementation has considerable potential to improve operational productivity, enhance the accuracy of financial reporting, and facilitate access to financing. Nevertheless, its adoption remains limited due to inadequate digital infrastructure and insufficient technical capabilities among MSME owners in Langowan District. The study concludes that strengthening digital infrastructure and improving digital and accounting literacy are essential to maximizing the benefits of AIS implementation. These findings provide practical implications for local governments and business stakeholders in designing strategies to accelerate MSME digital transformation, strengthen business competitiveness, and support the objectives of the National Proudly Made in Indonesia Movement (GNBBI).
Analysis of Tax Incentive Implementation for MSME Taxpayers Affected by COVID-19 in Tomohon City Olviane Olke Sumampouw
International Journal of Applied Business and International Management Vol 7, No 1 (2022): April 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v7i1.1442

Abstract

The 2019 Corona Virus Disease (Covid-19) pandemic is a disaster for the world, including Indonesia. It has an impact on economic stability and the productivity of certain sectors in Indonesia. In response to this, the government made a policy to mitigate the impact of the Covid-19 pandemic, one of which was by establishing a Minister of Finance Regulation on Tax Incentives for Taxpayers affected by the 2019 Corona Virus Disease Pandemic (PMK Number 86 of 2020). Then from the results of initial observations that the researchers conducted by taking the example of 15 MSMEs in Manado, the results were 15 MSMEs did not know about the provision of Final Income Tax incentives on the responsibility of the government, therefore the researcher gives an opinion that many MSMEs in Manado have not taken advantage of the incentives given because they do not know that there is a provision of Final Income Tax incentives borne by the Government.  
The Use of Small Capital Selling Snacks as A Business Opportunity in The Langowan Shopping Complex Olviane Olke Sumampouw
Asia Pacific Journal of Management and Education (APJME) Vol 4, No 1 (2021): March 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/apjme.v4i1.1047

Abstract

Langowan is a strategic center of economic activity because it is a meeting place for several sub-districts in Minahasa and Mitra. Therefore, the authors see a market opportunity to start a business selling snacks, including selling wet and dry cakes in the Langowan shopping complex. By considering the research objectives that have been set, this research tends to use the "the out-side in" or "opportunity recognition" approach, which is an approach that emphasizes the idea of responding to market needs as the key to success. Based on the "in-side out" approach, to start a business, a prospective entrepreneur must have business competence.
Co-Authors Arie Kawulur Bayang, Jeane enjelia Christin Muaya Evani E. R. Songgubun Fransiska Tirza Lantu Frida Magda Sumual Jaqueline E.M Tangkau Julia Griezela Bertha Kamodi Karundeng, Frandy Efraim Fritz Linda A. O. Tanor Linda. A. O Tanor Michel Potolau Miran, Michael Miryam Pingkan Lonto Ni Nyoman Trisia Olifia Tala Priska Shirty Thelma Mawuntu Priska Tambariki Royke Pangkey Sinta Ngadi Smitha Mosey Tampubolon, Yana Rolyna Theofilus Muaja Thesar Ponamon