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All Journal Jambura Accounting Review Journal of Information System, Applied, Management, Accounting and Research Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) INCOME: Indonesian Journal of Community Service and Engagement Seminar Nasional Produk Terapan Unggulan Vokasi Eduvest - Journal of Universal Studies International Journal of Economics and Management JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Jurnal Akademi Akuntansi Indonesia Padang Jurnal Ekonomi, Manajemen, Akuntansi
Andreas Randy Wangarry
POLITEKNIK NEGERI MANADO JURUSAN AKUNTANSI
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Determinan Minat Masyarakat Melakukan Investasi Online di Masa Pandemi Covid-19 (Studi Empiris Dari Cina dan Indonesia) Siti Aisyah Nasution; Belthasar Trito Siahaan; Andreas Randy Wangarry; Fanesa Isalia Minanda Syaefudin
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 2 No. 3 (2022): Article Research Volume 2 Issue 3, November 2022
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v2i3.1820

Abstract

Pandemi COVID-19 telah memukul berbagai sektor, termasuk pasar saham dimana banyak orang ragu untuk berinvestasi saham. Banyak industri terkena dampak Covid-19 dimana sejak Maret 2020 Indeks Harga Saham Gabungan (IHSG) Bursa Efek Indonesia mengalami penurunan karena banyak investor menjual saham yang dimilikinya, tetapi sejak minggu ketiga Mei 2020 hingga awal Juni 2020 telah menunjukkan kenaikan yang mengindikasikan perdagangan saham mulai menunjukkan perbaikan. Penelitian ini bertujuan untuk menganalisis saham-saham sektor apa saja yang masih mampu bertahan di masa pandemi COVID-19, dengan menggunakan data volume perdagangan saham, Indeks Harga Saham Gabungan (IHSG), nilai kapitalisasi pasar mingguan dan bulanan dengan sampel 20 saham - saham tertinggi berdasarkan volume penjualan dan nilai transaksi di bursa saham Indonesia periode bulan Maret 2020 sampai dengan Juni 2020 yang diperoleh dari laporan mingguan Otoritas Jasa Keuangan (OJK) dan Laporan Bulanan Bursa Efek Indonesia (BEI). Hasil penelitian menunjukkan bahwa di masa pandemi COVID-19, para investor tetap dapat memperoleh keuntungan dalam berinvestasi saham apabila setiap keputusan yang dilakukan investor tersebut di dukung oleh perhitungan yang matang. Investor harus cermat dalam memilih sektor apa saja yang akan dituju. Investor perlu melakukan analisis fundamental agar tidak salah dalam menempatkan dana, dan melakukan diversifikasi saham untuk mengurangi risiko kerugian yang terlalu besar dalam berinvestasi. Jikas situasi kembali normal maka semua sektor akan bangkit kembali dengan penyesuaian – penyesuaian mengikuti protokol new normal. Saham-saham sektor industri konsumer, sektor telekomunikasi seperti data, tower dan sektor kesehatan seperti farmasi dan rumah sakit merupakan saham-saham yang dapat menjadi pilihan investor di masa pandemi COVID-19.
Analisis Pengaruh Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), dan Loan To Deposit Ratio (LDR) Terhadap Firm Value Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Raymond F Rombot; Andreas Randy Wangarry; Antonius Tandi; Maykel Tampenawas4
Prosiding Seminar Nasional Produk Terapan Unggulan Vokasi Vol 1 No 1 (2022): Prosiding Seminar Nasional Produk Terapan Unggulan Vokasi Politeknik Negeri Manad
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat Politeknik Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1464.259 KB)

Abstract

This study aims to examine the effect of capital adequacy ratio, non performing loan, and loan to deposit ratio on the firm value of banking companies. This study employed secondary data in the form of financial statements of banking companies from 2016-2020. The population in this study are banking companies that have been listed on the Indonesia Stock Exchange (IDX), as many as 30 issuers of banking companies. The sample selection in this study used purposive sampling method. The analytical method used in this research is multiple linear regression. The results showed partially, the capital adequacy ratio variable had a significant effect on the Firm Value of banking companies, while the non- performing loan and loan to deposit ratio variables had no significant effect on the Firm Value of banking companies. Keywords: capital adequacy ratio, non performing loan, loan to deposit ratio, dan firm value
PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM BERBASIS APLIKASI MICROSOFT EXCEL PADA CV. VISUAL MULTIMEDIA Andreas Randy Wangarry; Raymond F. Rombot; Fanesa I. M. Syaefudin; Belthasar T. Siahaan
Journal of Information System, Applied, Management, Accounting and Research Vol 7 No 4 (2023): JISAMAR (November 2023)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v7i4.1204

Abstract

MSMEs in Manado City are still lacking in implementing SAK EMKM when preparing Financial Reports. This is due to a lack of understanding of the importance of making financial reports based on SAK. In addition to making it easier to read financial reports, it can also increase the transparency, effectiveness and efficiency of the financial reports that are made. One of the MSMEs that has not implemented financial reports based on this SAK is CV Visual Multimedia. This study aims to prepare financial reports based on SAK EMKM in CV. Visual Multimedia in Manado City. By conducting this research, it is hoped that it can provide useful information for MSMEs, the government, and financial institutions in increasing the effectiveness of SAK ETAP implementation for MSMEs, especially CV. Visual Multimedia in the management of Financial Statements refers to the Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM). And also through this research can provide useful recommendations for the government, financial institutions, and MSMEs themselves in increasing the application of SAK ETAP in this city. This type of research in this study used qualitative research using the case study method. Data collection methods used are interviews, observation, documentation. Based on the results of the analysis it can be concluded that CV. During its establishment, Visual Multimedia has not implemented SAK EMKM in its accounting process. Accounting reporting is still done manually, namely recording on the book by the admin and then reporting it to the owner. These financial reports based on SAK EMKM based on Microsoft Excel will make it easier for admins to record transactions and generate financial reports. It also makes it easier for the owner to assess the performance of the business entity. Keywords: UMKM, Financial Statements, SAK EMKM, Microsoft Excel
Pengaruh NPL, NIM, dan CAR terhadap Profitabilitas Perusahaan Perbankan Go Public (Studi Kasus pada Periode Covid-19 dan Setelahnya) Andreas Randy Wangarry; Fanesa I. M. Syaefudin; Joseph N. Tangon; Riski W. Prakoso
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 12 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i12.2359

Abstract

This study aims to analyze the effect of Non-Performing Loan (NPL), Net Interest Margin (NIM), and Capital Adequacy Ratio (CAR) on Return on Assets (ROA) in state-owned banks listed on the Indonesia Stock Exchange during the 2020–2024 period. Profitability, as measured by ROA, is an important indicator in assessing a bank’s ability to generate profit from its total assets. Internal factors such as credit quality, the ability to generate net interest income, and capital adequacy are considered to influence banking profitability. This research employed a quantitative method with an associative approach. The population in this study consisted of all state-owned banks listed on the Indonesia Stock Exchange, with a sample of four state-owned banks, namely Bank Rakyat Indonesia (BRI), Bank Negara Indonesia (BNI), Bank Mandiri, and Bank Tabungan Negara (BTN), selected using purposive sampling technique. The data used were secondary data in the form of annual financial statements for the 2020–2024 period obtained from each company’s annual reports. Data analysis techniques used multiple linear regression analysis with the assistance of SPSS software, including descriptive statistical analysis, classical assumption tests, t-test, and F-test. The results showed that partially, NPL has a negative and significant effect on ROA, NIM has a positive and significant effect on ROA, and CAR has a positive and significant effect on ROA. Simultaneously, NPL, NIM, and CAR have a significant effect on ROA in state-owned banks during the 2020–2024 period. Based on the research findings, state-owned banks are expected to maintain credit quality, improve net interest income, and preserve adequate capital levels in order to optimize company profitability.
Application of Renewable Energy and Internet of Things on Retort Machine to Improve Sterilization Process Efficiency of Cakalang Fufu Fish Arifmanuel Kolondam; Ficky Marchfirmanto Purba; Oldi Malfri Lambonan; Selvy R Kalele; Andreas Randy Wangarry
Eduvest - Journal of Universal Studies Vol. 5 No. 11 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i11.52381

Abstract

The conventional preservation process of fufu skipjack fish still relies on traditional smoking methods that depend on heat directly from combustion. These methods are less energy efficient, difficult to control in terms of temperature and time, and produce products with inconsistent quality and shelf life. This research was conducted to develop a fufu skipjack sterilization system based on an integrated retort machine with boilers and ovens supported by renewable energy and the Internet of Things (IoT). The system is designed to improve energy efficiency, process stability, and extend product life. Renewable energy is obtained from solar cells used to drive the blower in the oven, activate the solenoid valve between the boiler and the retort, and support a microcontroller-based control system. IoT technology is integrated to monitor temperature and pressure in real time, control the oven blower, and automatically set the solenoid over the internet network. The test results show that this retort system can maintain a sterilization temperature of up to 121°C stably, reduce energy consumption by up to 25% compared to conventional methods, and extend the shelf life of fufu skipjack fish by more than two times without degrading organoleptic quality. The application of renewable energy and IoT in this integrated retort machine proves its effectiveness in improving process efficiency, production reliability, and the sustainable export potential of local processed fish products.
Analisis Fungsi Dan Tanggung Jawab Purchasing Dalam Meminimalkan Biaya Operasional Hotel Di Hotel Grand Luley Manado Ranty Bobanto; Andreas Randy Wangarry; Johannes Kristoffel Santie
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 6: September 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i6.17698

Abstract

Penelitian ini bertujuan untuk menganalisis fungsi dan tanggung jawab purchasing dalam meminimalkan biaya operasional pada Hotel Grand Luley Manado. Penelitian menggunakan pendekatan kualitatif dengan metode deskriptif untuk memperoleh pemahaman yang mendalam mengenai pelaksanaan aktivitas purchasing dalam mendukung pengendalian biaya operasional hotel. Data penelitian diperoleh melalui observasi, wawancara mendalam, dan dokumentasi yang melibatkan bagian purchasing, accounting, dan pihak terkait lainnya. Analisis data dilakukan melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan.Hasil penelitian menunjukkan bahwa bagian purchasing memiliki peran strategis dalam mendukung efisiensi biaya operasional hotel melalui pengendalian pembelian barang, penyesuaian jumlah pembelian dengan kebutuhan operasional, serta kerja sama dengan supplier untuk memperoleh harga yang lebih kompetitif. Selain itu, purchasing juga berperan dalam mendukung sistem pengendalian internal melalui penggunaan dokumen Purchase Request (PR) dan Purchase Order (PO) sebagai dasar proses pembelian. Namun demikian, masih terdapat beberapa kendala dalam pelaksanaan purchasing, seperti keterbatasan sistem informasi, proses input data yang masih dilakukan secara manual, serta keterbatasan ketersediaan barang dari supplier lokal yang menyebabkan proses pengadaan menjadi kurang efektif. Penelitian ini menyimpulkan bahwa fungsi dan tanggung jawab purchasing di Hotel Grand Luley Manado telah berjalan cukup baik dalam mendukung pengendalian biaya operasional hotel. Meskipun demikian, diperlukan optimalisasi sistem informasi, peningkatan koordinasi antar departemen, serta penguatan pengawasan internal agar proses purchasing dapat berjalan lebih efektif dan efisien dalam mendukung stabilitas biaya operasional hotel.
Analisis Pengendalian Aset Tetap dan Optimasi Logistik dalam Perspektif Akuntansi Manajemen di Divisi General Service PT Midi Utama Indonesia Tbk, Cabang Manado Asnak Meinesti Perdamaian Hia; Roslina H.S.D. Limpeleh; Andreas Randy Wangarry
Jambura Accounting Review Vol. 7 No. 2 (2026): Jambura Accounting Review - August 2026
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jar.v7i2.319

Abstract

Penelitian ini bertujuan untuk mengevaluasi secara komprehensif sistem pengendalian internal aset tetap, strategi optimasi logistik non-dagang, serta peran integratif Akuntansi Manajemen pada Divisi General Service PT Midi Utama Indonesia Tbk, Cabang Manado. Dengan menggunakan metode kualitatif deskriptif melalui pendekatan studi kasus operasional, data primer dikumpulkan melalui wawancara mendalam dan observasi lapangan. Analisis data dilakukan secara interaktif didasarkan pada integrasi teoritis kerangka pengendalian internal COSO, Akuntansi Manajemen kontemporer, serta standar akuntansi keuangan (PSAK 16/PSAK 216 terkait Aset Tetap). Penelitian ini menemukan struktur pengendalian formal dalam menjaga keamanan aset (safeguarding assets) sudah terdesentralisasi dengan baik lewat pemisahan fungsi yang jelas, strategi optimasi logistik secara spasial lewat penyediaan gudang antar-pulau (inter-island) mampu menekan biaya penyimpanan (holding cost) dan risiko kelangkaan stok (stockout), dan Penerapan Akuntansi Manajemen masih bersifat parsial. Penelitian ini merekomendasikan tindakan strategis berupa penerapan sistem penguncian otomatis (System Lock) pada modul mutasi serta restrukturisasi akun pembiayaan menggunakan metode Activity-Based Costing (ABC).
Optimalisasi Manajemen Arus Kas Masuk Dan Piutang Berbasis Digital pada You Meubel Yelly Sjenny Paendong; Andreuw Kristian Pantow; Decire Dumingkan Wagiu; Andreas Randy Wangarry; Vanesa Gabryella Sakamole
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 2 (2026): October
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i2.793

Abstract

Bagian ini Pengelolaan arus kas masuk dan piutang yang efektif merupakan aspek penting dalam mendukung keberlangsungan operasional dan pengambilan keputusan pada Usaha Mikro, Kecil, dan Menengah (UMKM). You Meubel sebagai UMKM yang bergerak dalam produksi dan penjualan mebel kayu telah memanfaatkan Microsoft Excel untuk pencatatan transaksi penjualan dan penerimaan kas, namun sistem yang digunakan belum mampu mengintegrasikan transaksi penjualan tunai dan kredit, pengelolaan piutang, serta penerimaan kas secara optimal. Penelitian ini bertujuan untuk mengoptimalkan manajemen arus kas masuk dan piutang melalui pengembangan sistem informasi akuntansi berbasis digital pada You Meubel. Penelitian menggunakan metode Research and Development (R&D) dengan pendekatan kualitatif. Pengumpulan data dilakukan melalui observasi dan wawancara dengan pemilik usaha untuk mengidentifikasi proses bisnis, permasalahan, dan kebutuhan pengguna. Tahapan penelitian meliputi analisis kebutuhan, perancangan sistem menggunakan flowchart dan Data Flow Diagram (DFD), pengembangan sistem, pengujian, serta evaluasi dan optimalisasi. Hasil penelitian menunjukkan bahwa sistem yang dikembangkan mampu mengintegrasikan pengelolaan data pelanggan, penjualan tunai dan kredit, piutang, penerimaan kas, serta penyusunan laporan dalam satu sistem. Sistem juga mampu memperbarui saldo piutang secara otomatis, mencatat penerimaan kas, memantau piutang berdasarkan jatuh tempo, dan menghasilkan laporan penjualan, piutang, penerimaan kas, serta arus kas. Hasil pengujian menunjukkan seluruh fungsi utama yang diuji berstatus valid tanpa ditemukan kesalahan fungsi. Dengan demikian, sistem yang dikembangkan dinyatakan layak secara fungsional dan dapat mendukung pengelolaan arus kas masuk dan piutang secara lebih efektif, efisien, terstruktur, dan akurat pada You Meubel.
Penerapan Aplikasi Akuntansi Berbasis Web SI APIK dalam Penyusunan Laporan Keuangan pada UMKM Rumah Makan di Kota Manado Fanesa I. M. Syaefudin; Ivonne H. Putong; Jacqualine Greety Wenas; Andreas Randy Wangarry
INCOME: Indonesian Journal of Community Service and Engagement Vol. 4 No. 4 (2025)
Publisher : EDUPEDIA Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/income.v4i4.1726

Abstract

UMKM (Micro, Small and Medium Enterprises) have a very important role in the Indonesian economy, including in the city of Manado. One of the main challenges faced by UMKM players is limited knowledge in preparing good and correct financial reports. This often causes difficulties in business management, decision making, and access to funding sources. Therefore, outreach and assistance activities in preparing financial reports are very important. This research aims to provide understanding and skills in preparing financial reports to UMKM, especially Brave Cafe’s owner in Manado City. Socialization activities are carried out with an approach that is easy to understand and relevant to their business needs. Apart from that, direct assistance is provided to business owners to prepare financial reports based on SAK EMKM for UMKM. The results of this activity show that there is an increase in understanding of UMKM players in preparing more systematic and accurate financial reports. Banjer Fruit Kios, which previously had difficulty managing financial reports, can now create reports that help monitor the financial condition of their business. This assistance also has a positive impact in improving business performance and opens up opportunities to obtain financing assistance from financial institutions.
Digitalisasi Saluran Distribusi Dengan Pendekatan AI untuk Optimalisasi Penjualan Produk Olahan Komunitas Perikanan dan Usaha Wanita Lyvia Nusa Boga Arifmanuel Kolondam; Andreas Randy Wangarry; Oldi M Lambonan; Ficky Purba
INCOME: Indonesian Journal of Community Service and Engagement Vol. 4 No. 4 (2025)
Publisher : EDUPEDIA Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/income.v4i4.1749

Abstract

With increasingly fierce business competition, MSMEs are required to be able to increase sales optimally. One factor that greatly influences this achievement is the selection and management of distribution channels. Problems that often arise in distribution practices are the mismatch between market needs and the distribution system implemented. Lyvia products are viewed from a business perspective, they have enormous potential in the industry, however, marketing strategies that still rely on conventional marketing have resulted in insignificant market share growth. Therefore, optimizing distribution channels by utilizing digital technology is an urgency that must be done to expand the market coverage of Lyvia products. The method of implementing this Community Service stage is carried out through five interconnected stages, namely the socialization stage, training, technology application, mentoring and evaluation, and program sustainability. These socialization, design and training mentoring activities can be concluded that there is a need to show a significant need among MSMEs regarding the digitalization of website-based distribution channels, which can help in increasing product sales and can reach consumers throughout Indonesia so they can easily purchase processed products from Lyvia Nusa Boga. There was high enthusiasm from the owners and employees of Lyvia Nusa Boga to improve their understanding and skills in operating the website, as well as their understanding of the website's user flow and features. This community service activity, involving lecturers and students as a team, successfully reached its target audience, including the owners and employees of Lyvia Nusa Boga. It was implemented comprehensively through preparation, implementation, and evaluation.
Co-Authors Andreuw Kristian Pantow Antonius Tandi Arifmanuel Kolondam Asnak Meinesti Perdamaian Hia Decire Dumingkan Wagiu Fanesa I. M. Syaefudin Fanesa I. M. Syaefudin Fanesa Isalia Minanda Syaefudin Ficky Marchfirmanto Purba Ficky Purba Ivonne H. Putong Jacqualine Greety Wenas Jenifer Christian Johannes Kristoffel Santie Joseph N. Tangon Maykel Tampenawas4 Meike Negawati Kesek Melni Sasikome Neivi C. Pandengkalu Oldi M Lambonan Oldi Malfri Lambonan Ranty Bobanto Raymond F Rombot Raymond F. Rombot Riski W. Prakoso Roslina H.S.D. Limpeleh Selvy R Kalele Sintia Nurani Korompis Siti Aisyah Nasution Tangon, Joseph Nugraha Trito, Belthasar Siahaan Vanesa Gabryella Sakamole Yelly Sjenny Paendong