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All Journal AKRUAL: Jurnal Akuntansi Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Kewarganegaraan JURNAL UMBANUA Jurnal Pengabdian pada Masyarakat JWM (JURNAL WAWASAN MANAJEMEN) Indonesian Journal of Society Development (IJSD)
Putong, Ivonne Helena
Politeknik Negeri Manado
Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Mechanical Engineering Social Sciences Transportation Other

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PENINGKATAN DAYA SAING INDUSTRI KREATIF UNGGULAN SULAWESI UTARA MENGHADAPI MASYARAKAT EKONOMI ASEAN (MEA) Ivonne Helena Putong
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 9 No. 2 (2021)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (733.762 KB) | DOI: 10.20527/jwm.v9i2.23

Abstract

In 2015, Indonesia entered a new economic era in the Southeast Asian Region, namely the introduction to the Asean Economic Community (AEC). The role of the creative industry that is so large and significant must be maintained to be able to compete in the implementation of the AEC. This study aims to identify and recommend strategies for the creative and leading industries of North Sulawesi Province to improve competitiveness in the face of the AEC. To formulate alternative strategies to increase industrial competitiveness using SWOT analysis. Some creative industry players become informants through in-depth interviews. The list of questions consists of two parts. The first part deals with historical information on the establishment of a business. The second part is 26 question items that refer to the Diamond Model (DM). The results of the SWOT analysis, the pottery industry and the stage home industry are in quadrant I. It means that the company is implementing an SO strategy. The SO strategy is to utilize the company's internal strengths to attract external profits. In general, organizations will implement WO, ST or WT strategies to achieve situations where they can implement SO strategies. The existence of the ASEAN free market is a threat and also an opportunity that must be exploited. Human resources are a major factor in the creative industry. The results found a crisis of skilled and professional labor in the pottery industry and stilt houses. Most of the existing workforce is self-taught because it is a hereditary industry. Specifically for the stage home industry, attention needs to be paid to the continuity of wood raw materials and the licensing is simplified.
Implementasi ISAK No. 35 Atas Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba (Studi Kasus pada GMIM Bethesda Tatelu) Gracia Joylisti Turangan; Ivonne Helena Putong; Joseph Nugraha Tangon
Jurnal Kewarganegaraan Vol 6 No 2 (2022): Desember 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (274.38 KB) | DOI: 10.31316/jk.v6i2.3563

Abstract

AbstrakGereja Masehi Injili di Minahasa (GMIM) merupakan salah satu entitas berorientasi nonlaba. GMIM adalah bagian dari denominasi gereja yang beragama Kristen Protestan dan anggota Persatuan Gereja Indonesia (PGI). GMIM di dalamnya terdapat Badan Pekerja Majelis Jemaat (BPMJ) yang menyusun rencana-rencana dan realisasi kegiatan gereja termasuk kegiatan akuntansi yang menyajikan laporan keuangan gereja. Penelitian ini bertujuan untuk mengimplementasikan Interpretasi Standar Akuntansi Keuangan (ISAK) No. 35 atas Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba pada GMIM Bethesda Tatelu. Metode penelitian yang digunakan adalah kualitatif deskriptif. Hasil penelitian menunjukkan bahwa penyajian laporan keuangan di Jemaat GMIM Bethesda Tatelu disusun berdasarkan buku Pedoman Pelayanan Pengawasan dan Pengelolaan Perbendaharaan GMIM berupa pendapatan, belanja dan realisasi anggaran. Hal ini berarti, penyajian laporan keuangan Jemaat GMIM Bethesda Tatelu belum mengimplementasikan  ISAK No. 35 tentang penyajian laporan keuangan entitas berorientasi nonlaba.Kata Kunci: ISAK 35, Entitas Nonlaba, Gereja Abstract The Evangelical Christian Church in Minahasa (GMIM) is a non-profit oriented entity. GMIM is part of a Protestant Christian church denomination and a member of the Indonesian Church Association (PGI). GMIM includes the Congregational Council Working Body (BPMJ) which prepares plans and realization of church activities, including accounting activities that present church financial reports. This study aims to implement the Interpretation of Financial Accounting Standards (ISAK) No. 35 on the Presentation of Financial Statements of Non-profit Oriented Entities at GMIM Bethesda Tatelu. The research method used is descriptive qualitative. The results showed that the presentation of financial statements in the Bethesda Tatelu GMIM Congregation was prepared based on the GMIM Treasury Supervision and Management Service Manual in the form of income, expenditure and budget realization. This means that the presentation of the financial statements of the Bethesda Tatelu GMIM Congregation has not implemented ISAK No. 35 concerning the presentation of financial statements of non-profit oriented entities. Keywords: ISAK 35, Non-profit Entity, Church
PPM-M Pelatihan Audit Laporan Keuangan Gereja Berbasis Teknologi Informasi Pada Jemaat Gmim Getsemani Sumompo, Kecamatan Tuminting, Kota Manado Sulawesi Utara Joseph Nugraha Tangon; Ivonne H Putong; Brenda Lintong; Kheren Aguw; Ayssian Palit; Sintia Tumbel
JURNAL UMBANUA Vol 2 No 2 (2022): 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

Masalah utama yang dihadapi mitra dalam mengelola keuangan gereja yaitu pengelola keuangan gereja belum mampu menyusun laporan keuangan dan pencatatan aktvitas keuangan gereja. Pengabdian Pada Masyarakat Mahasiswa (PPM-M) ini bertujuan untuk meningkatkan optimalisasi pengelolaan keuangan gereja berbasis teknologi informasi di Jemaat GMIM Getsemani Sumompo, Kelurahan Sumompo, Kecamatan Tuminting, Manado. Salah satu bentuk peningkatan pengelolaan keuangan gereja yaitu dengan mengoptimalkan pelaporan keuangan. Metode kegiatan pengabdian masyarakat mahasiswa ini menggunakan metode ceramah, diskusi, dan tanya jawab. Kegiatan dilakukan melalui beberapa tahap, meliputi pengetahuan audit pengelolaan laporan keuangan gereja, sosialisasi pentingnya peran laporan keuangan gereja bagi masyarakat, penyuluhan cara audit pengelolaan keuangan gereja berbasis teknologi informasi menggunakan aplikasi excel. Dari hasil dan luaran yang dicapai pada bab sebelumnya dapat diambil kesimpulan bahwa pengelola keuangan Gereja GMIM Getsemani Sumompo telah dapat memahami proses penyusunan laporan keuangan yang sederhana mulai dari pencatatan transaksi sampai pada laporan keuangan. Namun masih perlu pendampingan sampai benar-benar dapat menyusun laporan keuangan sesuai standar yang diminta
Web-Based Non-Profit Organization Accounting Information System Reconstruction Ivonne Helena Putong; Antonius Manginsela; Joseph Nugraha Tangon
AKRUAL: JURNAL AKUNTANSI Vol 14 No 2 (2023): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v14n2.p276-287

Abstract

Abstract One of the largest non-profit organizations in North Sulawesi is the Minahasa Evangelical Christian Church (GMIM). Although it’s not business-oriented, church administrators are required to make financial reports as an accountability to the congregation and donors. There are several obstacles in financial management. Financial management is held by the treasurer assisted by church employees who do not always have an accounting education background. Working as a treasurer not as a full-time employee but setting aside time from routine activities to manage church finances. So far, financial administration and reporting have been made manually using Microsoft Excel. As a result, processing time becomes longer, requires a lot of energy and has the potential for errors to occur. This collaborative research aims to provide a solution by reconstructing the church's accounting information system and then making it in one application. The church's accounting system uses a cash basis, so this study covers the cash receipts and disbursements system. This research is included in the type of research and development (research and development), namely a research approach to produce a new product. The church accounting information system is designed to follow the applicable rules, namely the 2021 GMIM Synod Church Administration and the GMIM Treasury Supervision and Governance Service Guidelines that 1,049 GMIM Congregants must obey. The results of the reconstruction are made in the Indah GMIM application to make it easier for users to generate church financial reports. Faster processing time, reports more precise. Decision making is faster because reports are usually done waiting for free time from managers because they still use the manual method with Ms. Excel, but with the INDAH application it can be done anytime and anywhere
Evaluation of the Implementation of Article 21 and PP Number 58 of 2023’s Income Tax Calculation at PT. KC in Manado Putong, Ivonne Helena; Ropa, Grace; Koagouw, Harty U.H.L.; Lasut, Jeane Christine
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.v5i01.751

Abstract

Income Tax (PPh) Article 21 is the second largest contributor of tax types to state revenue. PPh Article 21 is not calculated and paid directly by the recipient of income but through a third party. This study aims to determine whether the calculation of PPh Article 21 at PT. KC is in accordance with tax laws and regulations. This is important so that no individuals involved is harmed. Data collection was carried out by interviewing, data documenting, and finding reports in the company and regulations related to PPh Article 21 that apply. The data collected was analyzed using qualitative methods and compared with the generally applicable Tax Regulations. The scope of the study was December 2023 - January 2024. The findings of this study are that the calculation of PPh Article 21 of the company in January - December 2023 contained an error in determining the amount of office costs. As a result, the PPh Article 21 that was deducted was greater than it should have been. In January 2024, the company has not implemented PP No. 58 of 2023. This PP is effective from January 1, 2024, but the company is still using the old laws in calculating employee Article 21 Income Tax.
Analisis Sistem Pengendalian Internal pada Organisasi Nirlaba Pantji Sintje Alouw; Roosye Awuy; Harty U.H.L. Koagouw; Antonius Adolf Tandi; Ivonne Helena Putong
Jurnal Kewarganegaraan Vol 6 No 3 (2022): October 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.992 KB) | DOI: 10.31316/jk.v6i3.1362

Abstract

Abstrak Sebagai organisasi nirlaba, gereja menjalankan organisasinya berdasarkan pelayanan kepada jemaat tanpa memikirkan keuntungan. Gereja mengandalkan pendanaannya dari sumbangan jemaat dan donatur. Kepercayaan donatur akan tercapainya visi, misi dan tujuan organisasi dapat dicapai dengan adanya pengendalian internal yang baik. Gereja GMIM Lotta merupakan anggota dari Sinode GMIM juga dituntut untuk menjalankan pengendalian internal yang baik. Tujuan penelitian ini untuk menganalisis penerapan sistem pengendalian internal pada jemaat GMIM Lotta. Metode penelitian yang digunakan adalah deskriptif kualitatif berdasarkan wawancara dengan pihak yang terlibat dalam pengelola keuangan, dokumentasi struktur organisasi, dokumen dan laporan yang digunakan juga membaca aturan tata kelola keuangan dari sinode. Penerapan sistem pengendalian internal di gereja belum berjalan dengan baik. Terdapat beberapa kendala. Untuk mengatasi kendala yang ada perlu peningkatan pengetahuan dan keterampilan melalui pelatihan/pendidikan guna meningkatkan kompetensi. Buku Pedoman Pelayanan Pengawasan dan Tata Kelola Perbendaharaan disusun tahun 2018 sehingga perlu dilakukan pembaharuan/revisi sesuai dengan perkembangan. Kata Kunci: Pengendalian internal, gereja Abstract As a non-profit organization, the church runs its organization based on service to the congregation without the idea of profit. A church relies on donations from congregations and donors for its funding. Donors' trust in achieving the vision, mission and goals of the organization can be achieved with good internal control. The Lotta GMIM Church is a member of the GMIM Synod that is expected to have good internal control. The purpose of this research was to analyze the implementation of the internal control system in the GMIM Lotta congregation. The research method used is descriptive qualitative-based on interviews with parties involved in financial management, documentation of organizational structure, documents and reports used as well as reading the rules of financial governance from the synod. The implementation of the internal control system in the church has not performed well. There are several obstacles. To overcome those obstacles, the system's skills needs to be improved through training/education in order to improve competence. The Treasury Supervision and Governance Service Manual was compiled in 2018 so that improvements/revisions need to be made in accordance with developments. Keywords: Internal control, church
Design and Implementation of Marketing Strategy and Financial Report Based on Integrated Technology Teaching Factory (TEFA) in the Development of SMEs Based on Environmentally Friendly Products "Manado Ecocrafts" Don Kabo; Putong, Ivonne Helena; Joroh, Adelaida; Kolondam, Arifmanuel
Indonesian Journal of Society Development Vol. 3 No. 5 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijsd.v3i5.12962

Abstract

This study aims to design and implement a marketing strategy and a technology-based financial reporting system integrated with the Teaching Factory (TEFA) concept to support the development of environmentally friendly micro-enterprises, especially in Manado Ecocrafts. The INOVOKASI program includes the implementation of Appropriate Technology, marketing digitalization training, and a modern financial management system to improve the efficiency, productivity, and competitiveness of micro-enterprises in local and global markets. Manado Ecocrafts, as a business partner, faces challenges in managing raw materials, limited production technology, and market access. Through this program, solutions are implemented such as the use of digital technology for financial recording, e-commerce-based marketing strategies, and optimizing product distribution. As a result, there is an increase in production efficiency of up to 50%, an increase in turnover of up to 10% in the first six months, and market expansion through digital platforms.This program provides economic sustainability benefits for partners and local communities through increasing human resource capacity, empowering communities, and contributing to reducing environmental waste. In conclusion, the strategies implemented have succeeded in supporting the growth of micro-enterprises and building innovative and sustainable business models.
Analisis Sistem Pengendalian Internal pada Organisasi Nirlaba Pantji Sintje Alouw; Roosye Awuy; Harty U.H.L. Koagouw; Antonius Adolf Tandi; Ivonne Helena Putong
Jurnal Kewarganegaraan Vol 6 No 3 (2022): October 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jk.v6i3.1362

Abstract

Abstrak Sebagai organisasi nirlaba, gereja menjalankan organisasinya berdasarkan pelayanan kepada jemaat tanpa memikirkan keuntungan. Gereja mengandalkan pendanaannya dari sumbangan jemaat dan donatur. Kepercayaan donatur akan tercapainya visi, misi dan tujuan organisasi dapat dicapai dengan adanya pengendalian internal yang baik. Gereja GMIM Lotta merupakan anggota dari Sinode GMIM juga dituntut untuk menjalankan pengendalian internal yang baik. Tujuan penelitian ini untuk menganalisis penerapan sistem pengendalian internal pada jemaat GMIM Lotta. Metode penelitian yang digunakan adalah deskriptif kualitatif berdasarkan wawancara dengan pihak yang terlibat dalam pengelola keuangan, dokumentasi struktur organisasi, dokumen dan laporan yang digunakan juga membaca aturan tata kelola keuangan dari sinode. Penerapan sistem pengendalian internal di gereja belum berjalan dengan baik. Terdapat beberapa kendala. Untuk mengatasi kendala yang ada perlu peningkatan pengetahuan dan keterampilan melalui pelatihan/pendidikan guna meningkatkan kompetensi. Buku Pedoman Pelayanan Pengawasan dan Tata Kelola Perbendaharaan disusun tahun 2018 sehingga perlu dilakukan pembaharuan/revisi sesuai dengan perkembangan. Kata Kunci: Pengendalian internal, gereja Abstract As a non-profit organization, the church runs its organization based on service to the congregation without the idea of profit. A church relies on donations from congregations and donors for its funding. Donors' trust in achieving the vision, mission and goals of the organization can be achieved with good internal control. The Lotta GMIM Church is a member of the GMIM Synod that is expected to have good internal control. The purpose of this research was to analyze the implementation of the internal control system in the GMIM Lotta congregation. The research method used is descriptive qualitative-based on interviews with parties involved in financial management, documentation of organizational structure, documents and reports used as well as reading the rules of financial governance from the synod. The implementation of the internal control system in the church has not performed well. There are several obstacles. To overcome those obstacles, the system's skills needs to be improved through training/education in order to improve competence. The Treasury Supervision and Governance Service Manual was compiled in 2018 so that improvements/revisions need to be made in accordance with developments. Keywords: Internal control, church
Implementasi ISAK No. 35 Atas Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba (Studi Kasus pada GMIM Bethesda Tatelu) Turangan, Gracia Joylisti; Putong, Ivonne Helena; Tangon, Joseph Nugraha
Jurnal Kewarganegaraan Vol 6 No 2 (2022): Desember 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jk.v6i2.3563

Abstract

AbstrakGereja Masehi Injili di Minahasa (GMIM) merupakan salah satu entitas berorientasi nonlaba. GMIM adalah bagian dari denominasi gereja yang beragama Kristen Protestan dan anggota Persatuan Gereja Indonesia (PGI). GMIM di dalamnya terdapat Badan Pekerja Majelis Jemaat (BPMJ) yang menyusun rencana-rencana dan realisasi kegiatan gereja termasuk kegiatan akuntansi yang menyajikan laporan keuangan gereja. Penelitian ini bertujuan untuk mengimplementasikan Interpretasi Standar Akuntansi Keuangan (ISAK) No. 35 atas Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba pada GMIM Bethesda Tatelu. Metode penelitian yang digunakan adalah kualitatif deskriptif. Hasil penelitian menunjukkan bahwa penyajian laporan keuangan di Jemaat GMIM Bethesda Tatelu disusun berdasarkan buku Pedoman Pelayanan Pengawasan dan Pengelolaan Perbendaharaan GMIM berupa pendapatan, belanja dan realisasi anggaran. Hal ini berarti, penyajian laporan keuangan Jemaat GMIM Bethesda Tatelu belum mengimplementasikan  ISAK No. 35 tentang penyajian laporan keuangan entitas berorientasi nonlaba.Kata Kunci: ISAK 35, Entitas Nonlaba, Gereja Abstract The Evangelical Christian Church in Minahasa (GMIM) is a non-profit oriented entity. GMIM is part of a Protestant Christian church denomination and a member of the Indonesian Church Association (PGI). GMIM includes the Congregational Council Working Body (BPMJ) which prepares plans and realization of church activities, including accounting activities that present church financial reports. This study aims to implement the Interpretation of Financial Accounting Standards (ISAK) No. 35 on the Presentation of Financial Statements of Non-profit Oriented Entities at GMIM Bethesda Tatelu. The research method used is descriptive qualitative. The results showed that the presentation of financial statements in the Bethesda Tatelu GMIM Congregation was prepared based on the GMIM Treasury Supervision and Management Service Manual in the form of income, expenditure and budget realization. This means that the presentation of the financial statements of the Bethesda Tatelu GMIM Congregation has not implemented ISAK No. 35 concerning the presentation of financial statements of non-profit oriented entities. Keywords: ISAK 35, Non-profit Entity, Church
Co-Authors Adelaida Joroh Antonius Adolf Tandi Antonius Manginsela Arifmanuel Kolondam Ayssian Palit Brenda Lintong Don Kabo Grace Ropa Gracia Joylisti Turangan Harty U.H.L. Koagouw Kheren Aguw Koagouw, Harty U.H.L. Lasut, Jeane Christine Pantji Sintje Alouw Roosye Awuy Sintia Tumbel Tangon, Joseph Nugraha Turangan, Gracia Joylisti