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All Journal EKONOMIS : Journal of Economics and Business Gorontalo Accounting Journal Jurnal Riset Terapan Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Kewarganegaraan Jurnal Abdi Masyarakat Indonesia
Pangemanan, Shane Anneke
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Public Health Social Sciences Other

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Evaluasi Penerapan Program MBKM Terhadap Kompetensi Mahasiswa Program Studi Akuntansi Dan Administrasi Bisnis Di Politeknik Negeri Manado Siahaan, Belthasar Trito; Ginting, Wenny Anggeresia; Pangemanan, Shane Anneke
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5978

Abstract

This study aims to evaluate the implementation of the MBKM program in the Manado State Polytechnic environment based on student perceptions or responses. This study describes in detail the implementation of the MBKM program that has been implemented by the Manado State Polytechnic. This study is a quantitative study with a survey design. The results of the study are that there are still many students majoring in accounting and business administration who still do not understand what MBKM is, policies on MBKM and what MBKM programs are. From the MBKM program that has been implemented in the accounting and business administration departments, the activities that are most in demand by students in the accounting department are internships and certified independent studies (MSIB). While in the business administration department, the activity that is most in demand by students is Independent Entrepreneurship (WMK). This is possible because this activity provides the most learning experiences that are correlated with the field of study. In terms of MBKM implementation indicators, the MBKM activities carried out are in accordance with the needs of graduates in the future. This means that the implementation of MBKM activities at the Manado State Polytechnic is currently quite good.
Sosialisasi dan Pendampingan Penyusunan Laporan Keuangan pada Usaha Kios Buah Banjer di Kota Manado Provinsi Sulawesi Utara Syaefudin, Fanesa Isalia Minanda; Wangarry, Andreas Randy; Siahaan, Belthasar Trito; Sumendap, Pricilia Christina; Pangemanan, Shane Anneke; Ginting, Wenny Anggresia; Maramis, Lidya Anggiline; Korompis, Sintia Nuraini; Runtuwene, Treesje Lusje; Wowor, Pingkan Elni
Jurnal Abdi Masyarakat Indonesia Vol 5 No 3 (2025): JAMSI - Mei 2025
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jamsi.1839

Abstract

UMKM (Usaha Mikro, Kecil, dan Menengah) memiliki peran yang sangat penting dalam perekonomian Indonesia, termasuk di Kota Manado. Salah satu tantangan utama yang dihadapi oleh pelaku UMKM adalah keterbatasan pengetahuan dalam penyusunan laporan keuangan yang baik dan benar. Hal ini seringkali menyebabkan kesulitan dalam pengelolaan usaha, pengambilan keputusan, serta akses terhadap sumber pendanaan. Oleh karena itu, kegiatan sosialisasi dan pendampingan dalam penyusunan laporan keuangan menjadi sangat penting. Penelitian ini bertujuan untuk memberikan pemahaman dan keterampilan dalam menyusun laporan keuangan kepada pelaku UMKM, khususnya pemilik Kios Buah Banjer di Kota Manado. Kegiatan sosialisasi dilakukan dengan pendekatan yang mudah dipahami dan relevan dengan kebutuhan usaha mereka. Selain itu, pendampingan secara langsung diberikan kepada pemilik usaha untuk menyusun laporan keuangan berdasarkan SAK EMKM untuk UMKM. Hasil dari kegiatan ini menunjukkan bahwa adanya peningkatan pemahaman pelaku UMKM dalam menyusun laporan keuangan yang lebih sistematis dan akurat. Kios Buah Banjer yang sebelumnya kesulitan dalam mengelola laporan keuangan, kini dapat membuat laporan yang membantu dalam memantau kondisi keuangan usaha mereka. Pendampingan ini juga memberikan dampak positif dalam meningkatkan kinerja usaha serta membuka peluang untuk mendapatkan bantuan pembiayaan dari lembaga keuangan.
ANALISIS PERLAKUAN AKUNTANSI ASET TETAP MENURUT PSAP NO 7 PADA PENGADILAN MILITER III-17 MANADO Syaefudin, Fanesa Isalia Minanda; Mandosa, Safira Amalinda; Pangemanan, Shane Anneke; Wangarry, Andreas Randy; Mustopa, Opa
Jurnal Riset Terapan Akuntansi Vol. 9 No. 1 (2025): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15322235

Abstract

This study aims to analyze the accounting treatment of fixed assets applied to the Military Court III-17 Manado, based on the Government Accounting Standards Statement (PSAP) Number 7 concerning Fixed Asset Accounting. The research method used is descriptive qualitative with a case study approach. Data were collected through observation, interviews and documentation related to fixed assets. Based on the data collected, the results of this study are divided into several parts: (1) recognition of assets, namely having a useful life of more than 12 months, not for sale in the entity's operating activities and acquired with the intention of being used; (2) fixed assets are measured based on acquisition cost or fair value; (3) assessment is seen from the measurement results; (4) expenditures after acquisition are made to extend the useful life or are anticipated to generate financial benefits in the future; (5) depreciation of fixed assets is carried out using the straight-line method; (6) termination and disposal of assets are carried out when their form is severely damaged and their useful life has stopped; (7) fixed assets are presented in the balance sheet financial report. Overall, the accounting treatment of fixed assets at the Military Court III-17 Manado has been implemented and is in accordance with PSAP No. 7 Concerning Fixed Asset Accounting. The results of this study are expected to be input for the Military Court III-17 Manado and other government entities in improving the understanding and quality of fixed asset accounting management, thus producing transparent and accountable financial reports. Keywords: Accounting treatment, Fixed Assets, PSAP Number 7
Analisis Sistem Informasi Akuntansi Pengadaan Barang di Kantor BPJS Ketenagakerjaan Cabang Manado Syaefudin, Fanesa Isalia Minanda; Hermansyah, Sherryn Veronica; Pangemanan, Shane Anneke; Siahaan, Belthasar Trito
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 03 (2025): Vol. 5 No. 03 (2025): 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.v5i03.1261

Abstract

The principle that must be adhered to in organizing procurement is that it is oriented towards quality and correct specifications. In carrying out the goods procurement process, there is a flow of procedures and rules for procurement of goods that must be in place in the procurement process starting from procurement, documents, making reports and arriving at storage in the warehouse. The aim of this research is to analyze the Goods Procurement Accounting System implemented by the Manado Branch of the BPJS Employment Office. Using a type of qualitative research, the data analysis used is descriptive. Data collection techniques are through observation, interviews and documentation. The results of this research indicate that the Goods Procurement Accounting System implemented is running in accordance with the provisions implemented by the Head Office. The author recommends that for Procurement of Goods at the Manado Branch BPJS Employment Office create a flowchart to make it easier to carry out a process in a company program that is carried out for smooth work operations.
Analisis Kinerja Keuangan Sebelum dan Sesudah Transformasi Digital Ginting, Wenny Anggeresia; Nasution, Siti Aisyah; Pangemanan, Shane Anneke
Ekonomis: Journal of Economics and Business Vol 9, No 2 (2025): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v9i2.2595

Abstract

The purpose of this study is to analyze the financial performance of trading sector companies listed on the Indonesia Stock Exchange for the period 2012-2015 (before digital transformation) and 2017-2020 (after digital transformation). This study used a quantitative descriptive method and a population of 144 companies. The sampling technique used purposive sampling and obtained 98 trading sector companies. The data analysis technique used Paired Sample T-Test analysis. The results of the study indicate differences in the financial performance of companies in the trading sector before and after digital transformation as measured by the return on asset ratio, total asset turnover, and debt ratio on the Indonesia Stock Exchange.
PENERAPAN LAPORAN KEUANGAN BERBASIS WEBSITE PADA USAHA JASA MULTIMEDIA LOF VISUAL Wangarry, Andreas Randy; Syaefudin, Fanesa Isalia Minanda; Paendong, Yelly Sjenny; Wagiu, Decire Dumingkan; Pangemanan, Shane Anneke
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17460747

Abstract

The Lof Visual Multimedia Services Business is a type of MSME in the service sector that is very open to making changes to make this business better as technology develops. The research objective is to apply website-based financial reports to the Lof Visual Multimedia Services Business. The type of research is qualitative research. Data collection methods through interviews and documentation. The result of this research is a website-based financial reporting application that is capable of managing transaction data, carrying out automatic journaling, and producing financial reports: Profit and Loss Report, Financial Position Report and CaLK in real-time. By implementing this system, Lof Visual can present financial reports that are accurate, timely and easy to access. This research provides a real solution that directly transforms Lof Visual's business processes from manual to digital. The solution for using this website is to significantly increase operational efficiency, reduce the risk of human error in recording, and most importantly, present real-time financial data for more accurate and data-based decision making. Keywords: Accounting Information Systems, Financial Reports, MSMEs, SAK EMKM, Websites.
Penerapan Model Problem Based Learning Terhadap Hasil Belajar Mahasiswa Jurusan Akuntansi Ginting, Wenny Anggeresia; Pangemanan, Shane Anneke; Amalia, Reski; Purba, Ficky Marchfirmanto
Gorontalo Accounting Journal Volume 6 Nomor 2 October 2023
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v6i2.3169

Abstract

This research aims to investigate the implementation of the Problem Based Learning (PBL) model among accounting students at Politeknik Negeri Manado. The study employs a non-equivalent design, comparing an experimental class using the PBL model to a control class without the PBL model. The results of the research indicate that there is a significant influence of the Problem Based Learning (PBL) model on the learning outcomes of accounting students at Politeknik Negeri Manado. Furthermore, based on the n-gain score, the learning outcomes of the experimental class fall into the effective category, signifying that the implementation of PBL is effective in enhancing learning outcomes in the subject of financial accounting, specifically in the cash flow material.
Desain Model Akuntansi UMKM dalam Rangka Mempermudah Penyusunan Laporan Keuangan (Studi Kasus pada Gilingan Padi Maleosan Desa Talawaan) Mustopa, Opa; Rompas, Jufry; Pangemanan, Shane Anneke; Kasenda, Novie Johan
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.v6i2.3878

Abstract

AbstrakUsaha Mikro Kecil dan Menengah yang biasa disebut UMKM merupakan salah satu penggerak perekonomian bangsa. Sampai saat ini masih banyak UMKM yang belum menerapkan akuntansi dalam menjalankan usahanya. Kurangnya pemahaman, keterbatasan pengetahuan, keterampilan, waktu dan tenaga menyebabkan mereka tidak dapat membuat laporan keuangan sehingga membuat usaha mereka banyak yang gagal ditengah jalan karena kehabisan modal usaha, disebabkan tingginya biaya dibandingkan dengan pendapatan yang diperoleh. Tujuan penelitian ini adalah untuk mendesain model akuntansi UMKM dalam mempermudah penyusunan laporan keuangan usaha gilingan padi Maleosan Desa Talawaan Kabupaten Minahasa Utara. Metode yang digunakan adalah metode kualitatif dengan pendekatan study kasus, dimana data diperoleh dengan teknik observasi, wawancara, dokumentasi serta data pendukung lainnya. Hasil penelitian menunjukkan bahwa pengelolaan keuangan pada usaha gilingan padi Maleosan masih jauh dari Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah. Usaha gilingan padi Maleosan belum memiliki sistem pencatatan dan pelaporan keuangan yang baik. Dibuatkannya perancangan model akuntansi ini untuk memudahkan pengelolaan usaha dalam pembuatan laporan keuangan sesuai dengan SAK EMKM. Perancangan model akuntansi bagi usaha gilingan padi Maleosan dimulai dari perancangan daftar perkiraan, format rekapan dan kertas kerja hingga penyusunan laporan keuangan sesuai SAK EMKM.Kata Kunci: Model Akuntansi , UMKM, Laporan Keuangan, SAK EMKM AbstractMicro, Small and Medium Enterprises commonly called UMKM are one of the drivers of the nation's economy. Until now, there are still many UMKM that have not implemented accounting in running their business. Lack of understanding, limited knowledge, skills, time and energy cause them to be unable to make financial reports, thus making many of their businesses fail in the middle of the road due to running out of business capital, due to the high cost compared to the income earned. The purpose of this study was to design a UMKM accounting model to facilitate the preparation of financial reports for the Maleosan rice mill business, Talawaan Village, North Minahasa Regency. The method used is a qualitative method with a case study approach, where data is obtained by means of observation, interviews, documentation and other supporting data. The results showed that the financial management of the Maleosan rice mill business is still far from the Financial Accounting Standards for Micro, Small and Medium Entities. The Maleosan rice mill business does not yet have a good financial recording and reporting system. The design of this accounting model is made to facilitate business management in making financial reports in accordance with SAK EMKM. The design of the accounting model for the Maleosan rice mill business starts from designing a list of estimates, recap formats and working papers to preparing financial reports according to SAK EMKM.Key words: Accounting Model, UMKM, Financial Report, SAK EMKM
Co-Authors Amalia, Reski Fanesa Isalia Minanda Syaefudin, Fanesa Isalia Minanda Ginting, Wenny Anggeresia Ginting, Wenny Anggresia Hermansyah, Sherryn Veronica Kasenda, Novie Johan Korompis, Sintia Nuraini Lidya Anggiline Maramis Mandosa, Safira Amalinda Mustopa, Opa Nasution, Siti Aisyah Paendong, Yelly Sjenny Pingkan Elni Wowor, Pingkan Elni Purba, Ficky Marchfirmanto Rompas, Jufry Runtuwene, Treesje Lusje Sumendap, Pricilia Christina Trito, Belthasar Siahaan Wagiu, Decire Dumingkan Wangarry, Andreas Randy