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All Journal ACCOUNTABILITY Vivabio : Jurnal Pengabdian Multidisiplin Riset Akuntansi dan Portofolio Investasi Profixa: International Journal of Economic and Business Research
Jenny Morasa
Sam Ratulangi University
Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Economics, Econometrics & Finance Education Public Health Social Sciences

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Ekonomi kreatif menghadapi Era Revolusi Industri 4.0 pada UMKM di Kelurahan Sarongsong 1 Kec. Aimadidi Kabupaten Minahasa Utara Herman Karamoy; Victorina Tirayoh; Jenny Morasa
VIVABIO: Jurnal Pengabdian Multidisiplin Vol. 4 No. 3 (2022): VIVABIO: Jurnal Pengabdian Multidisiplin
Publisher : Sam Ratulangi University

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Abstract

Ekonomi kreatif memiliki pengertian dimana gagasan baru dalam dunia perekonomian yang mengutamakan kreativitas dan informasi, dan saat ini kita ada di Era revolusi industri 4.0 yang ditandai dengan perkembangan luar biasa di bidang teknologi internet. UMKM dimasa sekarang ini kalau tidak berbenah dan menyesuaikan dengan situasi dan perkembangan yang ada maka dengan sendirinya akan berdampak buruk dalam kegiatan usaha sampai bisa mengarah pada kebangkrutan. Tujuan dilaksanakan kegiatan ini adalah untuk memberikan pengetahuan kepada pelaku UMKM agar bisa bertahan dan berkembang menghadapi Era Revolusi Industri 4.0. Kelurahan Sarongsong I Kecamatan Airmaddidi memiliki banyak kelompok UMKM karena di wilayah kelurahan ini mempunyai pasar tradisional terbesar di Kabupaten Minahasa Utara. Untuk itu tim PKM melakukan penyuluhan terkait ekonomi kreatif menghadapi revolusi industri 4.0, bagaimana bersaing di dunia usaha pada era digitalisasi saat ini. Kegiatan ini dilaksanakan di balai pertemuan yang ada di belakang kantor Kelurahan Sarongsong 1 Kecamatan Airmadidi Kabupaten Minahasa Utara. Seluruh peserta merasakan manfaat dari materi yang diberikan, membangun motivasi dalam menjalankan usahanya dengan melakukan inovasi dan pemasaran online demi menjawab tantangan era digitalisasi saat ini.
ANALYSIS OF THE UTILIZATION OF THE ADMINISTRATIVE EXEMPTION OF HOTEL TAX, RESTAURANT TAX, AND ENTERTAINMENT TAX IN ACCORDANCE WITH MAYOR REGULATION NO. 42 YEAR 2021 BITUNG CITY Madeleine Monica Roslin Ole; Jenny Morasa; Sonny Pangerapan
ACCOUNTABILITY Vol. 11 No. 2 (2022): Accountability
Publisher : Universitas Sam Ratulangi

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Abstract

Tax sanctions are divided into two types, namely administrative sanctions and criminal sanctions. The taxpayer's duty to pay hotel, restaurant, and entertainment taxes in the pandemic era is felt to burden the community, especially those in the city of Bitung. Therefore, the local government issued a policy through Mayor Regulation No. 42 in 2021 in terms of granting exemption from administrative sanctions. The purpose of this study was to determine the use of the exemption from administrative sanctions for Hotel Tax, Restaurant Tax, and Entertainment Tax in Bitung City in accordance with Mayor Regulation No. 42 in 2021. The analytical method used in this study is a qualitative descriptive analysis. The results of this study indicate that there are 22 Restaurant Taxpayers, 5 Hotel Taxpayers, and 4 Entertainment Taxpayers who take advantage of the exemption of sanctions. For those who do not take advantage, there are 15 Restaurant Taxpayers and 4 Hotel Taxpayers with constraints of lack of information and economic difficulties. The method of paying taxes during the exemption period is still the same as the normal payment, but the Taxpayer is no longer subject to administrative sanctions.
UNRAVELING THE MYSTERY OF AUDIT DELAY: HOW FINANCIAL PERFORMANCE AND NON-FINANCIAL FACTORS AFFECT AUDIT TIMING Harke Revo Leonard Polii; Jenny Morasa; Heince R.A Wokas
ACCOUNTABILITY Vol. 12 No. 2 (2023): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.51156.12.2.2023.15-25

Abstract

This study aims to measure the effect of audit delay on the financial statements of the Indonesian manufacturing industry. Financial performance is measured by profitability, solvency, company size and non-financial performance is measured by the good corporate governance index. Financial and non-financial performance as independent variables while audit delay as the dependent variable. The population of this study are all manufacturing industries listed on the Indonesia Stock Exchange that submit annual financial reports for the 2018 and 2020 periods. The sample of this study is manufacturing companies listed on the Indonesia Stock Exchange in 2018 and 2020, the accounting year of the annual financial statements is December 31, and publishes complete annual financial reports so that a sample of 156 companies is obtained. Sample selection using purposive sampling method. The analysis used is multiple regression analysis. The results of this study indicate that solvency and good corporate governance affect the audit delay of financial statements. However, profitability and company size have no effect on audit delay financial statements. Keywords : Audit delay, ROA, DER, Size, GCG Index JEL Classification : M31,M41,M42
Analysis of the Level of Implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) on the Quality of MSME Financial Reports in Manado City Jeshlyn Evania Stefanny Rombang; Jenny Morasa; Midian C. Rori
International Journal of Economic and Business Research Vol. 1 No. 3 (2026): : July: Profixa: International Journal of Economic and Business Research
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/85ds8014

Abstract

This study examines the level of implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and its effect on the quality of MSME financial reports in Manado City. A quantitative approach with a causal associative design was employed, using simple linear regression analysis. Primary data were collected through structured questionnaires distributed to 80 MSME owners selected using purposive sampling. The research instrument was evaluated through validity and reliability tests, while the regression model was assessed using classical assumption tests before hypothesis testing. The findings indicate that the implementation of SAK EMKM among MSMEs is generally categorized as good, with an average implementation score of 57.01 out of a maximum of 65, although weaknesses remain in the preparation of Notes to the Financial Statements (CALK). Hypothesis testing reveals that the implementation level of SAK EMKM has a positive and statistically significant effect on the quality of MSME financial reports (t = 11.509; p < 0.001). The coefficient of determination (R² = 0.629) demonstrates that 62.9% of the variation in financial reporting quality is explained by the level of SAK EMKM implementation. These findings highlight the importance of strengthening accounting standard implementation to improve the transparency, reliability, and decision usefulness of MSME financial reporting.
Pengaruh anggaran berbasis kinerja, transparansi, dan akuntabilitas, terhadap kinerja pegawai di Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Kepulauan Talaud Arseta Maparipe; Jenny Morasa; Peter M Kapojos
Riset Akuntansi dan Portofolio Investasi Vol. 4 No. 1 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.438

Abstract

This study aims to examine the effect of performance-based budgeting, transparency, and accountability on employee performance at the Regional Financial and Asset Management Agency (BPKAD) of the Talaud Islands Regency. This research employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to 49 employees of BPKAD Talaud Islands Regency. The data were analyzed using multiple linear regression. The results indicate that performance-based budgeting does not have a significant effect on employee performance. In contrast, transparency and accountability have a positive and significant effect on employee performance. Simultaneously, performance-based budgeting, transparency, and accountability significantly influence employee performance. These findings highlight the importance of strengthening transparency and accountability practices in local government financial management to improve the performance of public sector employees.
Co-Authors Arseta Maparipe Harke Revo Leonard Polii Heince R.A Wokas Herman Karamoy Jeshlyn Evania Stefanny Rombang Kapojos, Peter Marshall Madeleine Monica Roslin Ole Midian C. Rori Sonny Pangerapan Victorina Tirayoh