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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
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Mechanical Engineering Neuroscience Social Sciences Transportation Other

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Penerapan Sistem Akuntansi Persediaan Terkoneksi Harga Pokok Produksi Pada UMKM Hello Meubel Fanesa Isalia Minanda Syaefudin; Sintia Nurani Korompis; Meike Negawati Kesek; Andreas Randy Wangarry; Joseph Nugraha Tangon
Jurnal Akademi Akuntansi Indonesia Padang Vol. 6 No. 2 (2026)
Publisher : LPPM Akademi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/h4grpc97

Abstract

Hello Meubel adalah UMKM yang bergerak di usaha manufaktur. Dalam menjalankan kegiatannya, usaha ini menghadapi kendala dalam memisahkan pencatatan persediaan dan perhitungan HPP. Oleh karena itu, diperlukan sistem yang mengintegrasikan pengelolaan persediaan dengan kalkulasi HPP untuk menjamin akurasi data. Penelitian ini bertujuan untuk merancang dan menerapkan sistem pengelolaan persediaan berbasis website yang terintegrasi dengan perhitungan HPP. Data diperoleh dari observasi, wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa penerapan sistem ini berhasil mengatasi masalah selisih stok fisik, selain itu integrasi ini mampu menyederhanakan proses perhitungan HPP secara otomatis, akurat, dan cepat, sehingga meminimalkan risiko kesalahan manusia.
Analysis of Project/Problem-Based Learning and Case Method Learning Models among Accounting Department Students at Politeknik Negeri Manado Jenifer Christian; Neivi C. Pandengkalu; Melni Sasikome; Andreas Randy Wangarry
International Journal of Economics and Management Vol. 4 No. 3 (2026): IEM : International Journal of Economics and Management
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/iem.v4i3.360

Abstract

This study analyzes the implementation of Project-Based Learning (PjBL), Problem-Based Learning (PBL), and the Case Method among Accounting Department students at Politeknik Negeri Manado in terms of learning outcomes and student perceptions. Although active learning is widely promoted in Indonesian higher education, comparative evidence on these three models within vocational accounting programs remains limited. A quantitative descriptive-comparative approach was employed. Learning outcome data were obtained from the pre-tests and post-tests of 70 students (PjBL = 41, PBL = 17, Case Method = 12), while perception data were collected through a 21-item Likert-scale questionnaire completed by 70 respondents. Data were analyzed using descriptive statistics, N-Gain, paired t-tests and Wilcoxon tests, Kruskal-Wallis and Mann-Whitney tests, ANCOVA with the pre-test as a covariate, and instrument validity and reliability tests. The results show that all three models significantly improved learning outcomes (p < 0.001), with mean N-Gain in the medium category: PjBL 0.56, PBL 0.47, and Case Method 0.34. Differences between models remained significant after controlling for prior ability (ANCOVA, F = 5.80; p = 0.005). However, further analysis indicates that N-Gain was also influenced by student characteristics: prior ability was positively correlated with N-Gain (ρ = 0.60), and within the PjBL group, D4 Taxation Accounting students achieved considerably higher N-Gain than D4 Financial Accounting students. Student perceptions were very high (mean 4.23 out of 5; Cronbach’s Alpha = 0.945), with collaboration and teamwork as the main strength and critical thinking as the aspect most in need of reinforcement. These findings imply that learning models should be matched to students’ level of study and prior readiness.
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