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All Journal JURNAL ADMINISTRASI PUBLIK JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat Journal of Contemporary Accounting Indonesia Accounting Journal Formosa Journal of Applied Sciences (FJAS) Journal of Governance, Taxation, and Auditing Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat
Sintje Rondonuwu, Sintje
Universitas Sam Ratulangi Manado
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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Journal : Manajemen Bisnis dan Keuangan Korporat

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Determinan kualitas laba Tampubolon, Tamara Cheryll; Rondonuwu, Sintje
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.166

Abstract

The company's ability to survive in the pandemic era is an important consideration for investors when making an investment. This ability can be assessed based on the profit quality signal provided by the company. Earnings quality can be influenced by various factors, including profit growth, company size, and company life cycle. This research is aimed for looking at the influence of profit growth, company size, and company life cycle on profit quality. The objects studied in this research are IDX 30 or the 30 most fundamental companies on the Indonesian Stock Exchange. This type of research is quantitative research with a total sample of 13 companies. It is concluded that earnings growth has a significant negative influence on earnings quality, while company size has no influence on earnings quality, and the company life cycle has a significant negative influence on earnings quality.
Penerapan ISAK Nomor 35 atas penyajian laporan keuangan GMIM Betlehem Singkil Pancurang Kota Manado Doaly, Zefanya Jeane; Alexander, Stanly W.; Rondonuwu, Sintje
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.346

Abstract

This study aims to analyze the implementation of the Interpretation of Financial Accounting Standards (ISAK) No. 35 in the preparation of financial statements at GMIM Betlehem Singkil Pancurang Church, Manado City. ISAK No. 35 provides guidelines for the financial reporting of non-profit entities to ensure greater accountability and transparency. The research employs a descriptive qualitative approach using interviews and documentation for data collection. The findings reveal that the church's financial statements have not yet fully adopted the ISAK No. 35 framework. The financial reporting is limited to a simple cash inflow and outflow report and does not include the five main components required by the standard, namely the statement of financial position, statement of changes in net assets, statement of activities, cash flow statement, and notes to financial statements. The application of ISAK No. 35 is therefore essential to enhance the church's financial accountability and transparency.
Analisis perhitungan dan pelaporan Pajak Penghasilan pasal 25 berdasarkan UU Nomor 7 Tahun 2021 di Laboratorium Klinik Kanaka Tumbelaka, Dean Enriqe; Sondakh, Jullie J.; Rondonuwu, Sintje
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.374

Abstract

This study evaluates the compliance of Income Tax Article 25 (PPh Pasal 25) calculation and reporting at Kanaka Clinical Laboratory with the provisions of Law No. 7 of 2021 on the Harmonization of Tax Regulations. Using a qualitative descriptive approach, data were collected through interviews and document analysis of the company’s 2023 tax records. The findings reveal a significant discrepancy between the calculated Income Tax payable under the reduced rate of 11% (IDR 154,964,150) and the amount reported in the Annual Tax Return (IDR 195,709,635), resulting in an overpayment of IDR 40,745,485. This discrepancy indicates potential misapplication of tax rates or classification errors. Nevertheless, the study finds that the administrative process of reporting—including installment payments, filing deadlines, and submission procedures—complies with the legal requirements of Law No. 7 of 2021. These results highlight the importance of accurate tax calculation and internal controls to ensure compliance and minimize financial risk for corporate taxpayers.
Pengaruh literasi keuangan, gaya hidup, dan sikap keuangan terhadap manajemen keuangan (Studi pada mahasiswa Akuntansi Universitas Sam Ratulangi Manado) Makahinda, Edgar Eleazar; Lambey, Robert; Rondonuwu, Sintje
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.396

Abstract

This study is motivated by financial issues arising in the digital finance era, where financial management serves as a solution to these problems. The purpose of this research is to empirically examine the influence of financial literacy, lifestyle, and financial attitudes on personal financial management. The object of this research is Accounting Students at Sam Ratulangi University, Manado, and the type of research applied is quantitative research using primary data. The sample was determined through a non-probability sampling method with purposive sampling technique. The results indicate that lifestyle and financial attitudes have a significant positive influence on financial management, while financial literacy shows no significant effect. Simultaneously, the three variables have a significant influence on student financial management, explaining 40.9% of the variation in financial management.
Co-Authors Assa, Yuuki Jonas John Away, Tesalonika Christoffelia Baba, Rian M. Belda, Tumilantouw Frety Emma Brigita, Waworuntu Gicella Dasmasela, Vicy M. David P.E Saerang David Saerang, David Doaly, Zefanya Jeane Grace B. Nangoi Harijanto Sabijono Heince R. N. Wokas Hendrik Manossoh, Hendrik Herman Karamoy Ilat, Veronica Inggriani Elim IROTH, RANDA MATTHEW Jantje J. Tinangon Jantje Tinangon Jenny Morasa Jullie J Sondakh Kasenda, Tirsa Koho, Clever Clinton Kroma, Mutiara Pertiwi Lamia, Miranda Latulola, Anatasya Linda Lambey, Linda Lintje Kalangi Lomboan, Meiva F. Makahinda, Edgar Eleazar Mamusung, Maryanti Kerol Mangowal, Marcelina C. Manik, Sutra Manuhutu, Yana Aprilia Maruru, Widya Masuara, Harlan H. Moray, Christian Morgan Muchtar, Maria Gabrielle Mumu, Ablessy Nantingkaseh, Ribka L.V Novelya Suoth, Novelya Novi Swandari Budiarso Noya, Vini E.M Oroh, Nelvie E. Oroh, Yosua H. Pakambi, Siska Cantika Panekenan, Heine Glorina Pangkey, Jacklyn N. D. Pelleng, Benaya Pontoh, Tiara A Popang, Andika Saputra Potalangi, Vinda Vebianti Punusingon, Natalia Robert Lambey Salasa, Juliana Y.P SENOBUA, Sriwahyuni Setiono, Angelina Sharen Eflin Juniver Putong, Sharen Eflin Juniver Sigar, Preisia Simanjuntak, Lucyana Aprillya Sitompul, Zefanya Yohana Soeda, Endri Brifio Stanly W. Alexander Suak, Victor Youbert Stenly Suci, Tri Sukma Melati Sumual, Jerikho Reagan Suwetja3, I Gede Tampubolon, Tamara Cheryll Tania, Beauty Theresia Thebora, Patras Tinamberan, Stacia Treesje Runtu Tudje, Susanti Tumbelaka, Dean Enriqe Tutuhatunewa, Christine S. Usman, Yuliasari Ventje Ilat Winston Pontoh Wowor, Brigita Carmelia Wuwungan, Gabriela Thalia