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All Journal The Community Engagement Journal Manis : Jurnal Manajemen dan Bisnis Jurnal Ar Ro'is Mandalika (Armada)
Paru, Sara Marlyn
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Pendampingan Penentuan Harga Pokok Produksi Pada UMKM di Kota Jayapura Waromi, Juliana; Muslimin, Ulfah Rizky; Tandililing, Elia Madatu; Paru, Sara Marlyn; Patty, Maria Apriane
The Community Engagement Journal Vol 7 No 1 (2024)
Publisher : UNIVERSITAS CENDERAWASIH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/thecommen.v7i1.3938

Abstract

This community service activity aims to provide an education as well as assistance for 10 (ten) MSME businesses regarding the concept of the Cost of Goods Manufactured (COGM), elements of COGM and the calculation process of COGM, so that each business actor is able to make a systematic financial bookkeeping and, ultimately, able to predict their potential gain or loss of their businesses. Keywords: Cost of Goods Manufactured, MSME businesses
Tata Kelola Keuangan Gereja: Panduan Penyajian Laporan Keuangan Untuk Entitas NonLaba Paru, Sara Marlyn; Bleskadit, Novalia Herlina; Pangayow, Bill J.C; Falah, Syaikhul; Rofingatun, Siti; Siahay, Adolf ZD; Salle, Hesty T.; Prasetyo Arjuna, Bucek Jalu
The Community Engagement Journal Vol 8 No 1 (2025)
Publisher : UNIVERSITAS CENDERAWASIH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/thecommen.v8i1.4845

Abstract

The church is a non-profit organization that is not oriented to seek profit but generates income which is then managed to run programs or finance church operations. The GKI Synod is the oldest Protestant organization in Papua that has a mission to spread the gospel not only to reach urban areas but also remote areas. On February 18, 1994, the GKI Synod released a technical guideline for managing church treasury which includes financial records, budgeting, financial administration, and inventory. The GKI church financial management system is called Dirham which then becomes a standard guideline for compiling church financial reports and must be used by all GKI churches in Papua. The use of Dirham as a financial recording system recognized by the GKI church cannot be fully implemented by the church treasurer. Lack of knowledge and experience is an obstacle in presenting financial reports. For this reason, this community service activity focuses on improving the understanding of basic accounting and financial transaction recording practices, using ISAK 35 as a guideline for financial accounting standards that are generally applicable in Indonesia. Implementation of community service activities at the GKI Salem Church, Kemtuk Gresi District, Jayapura Regency. The treasurer and pastor of the congregation admitted that the lack of knowledge and experience was one of the factors that hampered the process of presenting financial reports. In the future, the GKI Synod through the Classis needs to consider aspects that hinder the governance of financial presentation, namely by implementing routine financial training and socializing GKI regulations on treasury and church financial supervision. Keywords: non-profit accounting, protestant church, ISAK 35
Implementation of Green Accounting and Disclosure of Corporate Social Responsibility on Company Performance Bleskadit, Novalia Herlina; Paru, Sara Marlyn
Jurnal Ar Ro'is Mandalika (Armada) Vol. 5 No. 1 (2025): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v5i1.5477

Abstract

This study will use a sample of manufacturing companies listed on the Indonesia Stock Exchange (IDX) as well as industrial companies that have received the Green Industry Award from the Ministry of Industry, with an observation period of three years, namely 2020, 2021, and 2022. The Green Industry Award is a program that recognizes industrial companies implementing green industry principles in their production processes, with the aim of motivating companies to adopt and apply these principles. The purpose of this research is to examine the effect of green accounting implementation and corporate social responsibility (CSR) disclosure on company performance, specifically financial performance and environmental performance. Financial performance will be measured using profitability ratios, while environmental performance will be measured using the PROPER index. The research population consists of manufacturing companies listed on the IDX. The sampling technique applied is purposive sampling, namely manufacturing companies that publish annual reports, CSR disclosures, sustainability reports, and Global Reporting Initiative (GRI) index disclosures, as well as those participating in the PROPER program. The type of data used in this research is secondary data
THE EFFECT OF EMOTIONAL INTELLIGENCE AND SELF-EFFICACY ON THE ETHICAL JUDGMENT OF FUTURE ACCOUNTANTS IN EASTERN INDONESIA Putuhena, Hempry; Paru, Sara Marlyn; Viotty Radianto, Amelia Josefien
Manis: Jurnal Manajemen dan Bisnis Vol 9 No 1 (2025): MANIS : Jurnal Manajemen dan Bisnis
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/manis.9.1.1-9

Abstract

Ethical decision making is a very crucial decision by an accountant. Ethical decisions have a moral content that must be upheld by accountants. The purpose of this study is to investigate the impact of emotional intelligence and self-efficacy on the ethical judgment of future accountants in Eastern Indonesia. The focus of eastern Indonesia refers to the potential for the region to develop in the future. This study uses a quantitative approach with data management using SPSS. 116 respondent data were processed using SPSS and showed that emotional intelligence had no effect on ethical judgment while self-efficacy had a negative effect on the ethical judgment of future accountants in eastern Indonesia. The limitation of this study is that the respondents came from 2 universities in eastern Indonesia, so that in the future, in order to enrich the results of similar studies, further researchers can use many respondents in different locations
Co-Authors Bleskadit, Novalia Herlina Hempry Putuhena Hesty Theresia Salle Juliana Waromi, Juliana Muslimin, Ulfah Rizky Pangayow, Bill J.C Patty, Maria Apriane Prasetyo Arjuna, Bucek Jalu Siahay, Adolf ZD Siti Rofingatun Syaikhul Falah Tandililing, Elia Madatu Viotty Radianto, Amelia Josefien