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All Journal Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia SENTRI: Jurnal Riset Ilmiah INCOME: Indonesian Journal of Community Service and Engagement Jurnal Ekonomi, Manajemen, Akuntansi
Maryadi, Dominikus Andreo
Politeknik Negeri Manado
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Tingkat Pendidikan, Status dan Pendapatan terhadap Penerapan Akuntansi Rumah Tangga Ginting, Wenny Anggeresia; Siregar, Melinda; Nasution, Siti Aisyah; Maryadi, Dominikus Andreo
Jurnal Ilmiah Universitas Batanghari Jambi Vol 25, No 1 (2025): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v25i1.5746

Abstract

This research aims to determine the influence of education level, status and income on the implementation of household accounting. The population in this study were lecturers, administrative officers and students of the Menado State Polytechnic. The sampling technique used in this research was purposive sampling. The research results show that simultaneously there is an insignificant influence between education level, status and income on the implementation of household accounting. Only the status variable has a significant influence on the implementation of secondary accounting among lecturers, administrative officers and students at the Menado State Polytechnic.
Analisis Penerapan Metode Penyusutan Aset Tetap Dan Pengaruhnya Terhadap Laba Perusahaan Pada PT. Enseval Putera Megatrading, Tbk Cabang Manado Destrina T A Siep; Alpindos Towouela; Sintia N Korompis; Raykes H Tuerah; Dominikus Andreo M
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.6030

Abstract

PT. Enseval Putera Megatrading Tbk, Manado Branch is a distributor company that sells pharmaceutical, food, and beauty products. PT. Enseval Putera Megatrading, Tbk Manado Branch uses the straight-line depreciation method to depreciate all of its fixed assets. This straight-line depreciation method is in accordance with Financial Accounting Standard (FAS) No. 16 on Fixed Assets. This study aims to analyze the application of the fixed asset depreciation method and its effect on company profit at PT. Enseval Putera Megatrading, Tbk Manado Branch. The research method used is a qualitative method . Primary data is obtained through interviews and observations, while secondary data is obtained from the company's financial statements. This study provides results on how to calculate depreciation of fixed assets if using other methods such as declining balance and sum-of-the-years' digits, and how each method affects the tax burden, especially in this study, on the profit generated. This study recommends that PT. Enseval Putera Megatrading, Tbk Manado Branch consider using other depreciation methods that can provide greater benefits to the company.
Transformasi Strategi Distribusi dan Digitalisasi Perusahaan FMCG di Era Pasca-Pandemi: Studi Kualitatif pada PT Mayora Divisi Minuman di Area Purwokerto Maryadi, Dominikus Andreo; Malonda, Elisabeth Deisy; Koagouw, Harty Unike Hana Lydia; Ropa, Grace
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.v5i03.1231

Abstract

Penelitian ini bertujuan untuk menganalisis transformasi strategi distribusi dan digitalisasi dalam industri Fast-Moving Consumer Goods (FMCG) pasca-pandemi, dengan fokus pada operasional dan tantangan yang dihadapi oleh perusahaan dalam menjangkau pasar tradisional. Studi ini menggunakan pendekatan kualitatif dengan metode wawancara terhadap seorang supervisor penjualan PT Mayora di area Purwokerto, yang bertanggung jawab atas distribusi produk minuman seperti Le Mineral, Teh Pucuk, Susu Tujuh Kurma, dan lainnya. Hasil penelitian menunjukkan bahwa perusahaan FMCG menyesuaikan strategi distribusi mereka dengan mengadopsi sistem pemesanan online untuk toko retail serta melakukan direct selling melalui event seperti Car Free Day. Digitalisasi dalam rantai pasok memberikan dampak signifikan terhadap efisiensi operasional, terutama dalam mempercepat pemesanan dan pengiriman produk ke depo. Namun, terdapat tantangan utama dalam distribusi digital, seperti kendala stok akibat tingginya permintaan, serta kesulitan dalam menjangkau pasar tradisional yang masih mengandalkan sistem distribusi konvensional. Selain itu, faktor kesadaran konsumen terhadap kesehatan juga menjadi tantangan bagi beberapa produk, seperti Teh Pucuk, yang menghadapi penurunan permintaan karena tren pengurangan konsumsi minuman manis. Dengan memahami perubahan strategi distribusi dan tantangan digitalisasi, perusahaan FMCG dapat mengembangkan inovasi dalam rantai pasok dan distribusi mereka guna meningkatkan daya saing di era pasca-pandemi.
Strategi Manajemen Usaha Bumdes Dalam Pengembangan Produk Olahan Nira Aren di Desa Talaitad Utara Maryadi, Dominikus Andreo; Pontorondo, Immanuel Christian; Runtuwene, Treesje Lusje; Walangitan, Loula Luzy Lenny; Deisy Lusiana
Citizen : Jurnal Ilmiah Multidisiplin Indonesia Vol. 5 No. 2 (2025): CITIZEN: Jurnal Ilmiah Multidisiplin Indonesia
Publisher : DAS Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53866/jimi.v5i2.776

Abstract

This study aims to analyze the business management strategies implemented by Talaut Jaya Village-Owned Enterprise (BUMDes) in developing palm sap-based products in Talaitad Utara Village, South Minahasa Regency. The research uses a qualitative approach with in-depth interviews conducted with BUMDes management on April 1, 2025. The findings reveal that Talaut Jaya adopts adaptive, locally grounded management strategies across four key aspects: planning, organizing, implementation, and supervision. Planning is carried out through participatory discussions, organizing emphasizes community collaboration, implementation focuses on traditional production methods as a product differentiation strategy, and supervision is conducted through trust-based social monitoring. The study shows that business management strategies in rural areas can develop organically from local practices without relying on formal corporate models. This research offers valuable insights for community-based management approaches in the development of village economies
Perancangan Konsep Sistem Pencatatan Persediaan Berbasis Digital Pada UMKM di Kota Manado Tangon, Joseph; Tuerah, Raykes Hinrich; Ratag, Johana; Maryadi, Dominikus Andreo; Maluw, Fandel; Rombot, Raymond F; Toweula, Alpindos
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 8 (2025): SENTRI : Jurnal Riset Ilmiah, Agustus 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i8.4320

Abstract

Difficulties in obtaining information regarding inventory stock and in generating reports for incoming and outgoing goods have become persistent challenges for companies. To address these issues, an information system that meets the company's informational needs is required. This study aims to design a web-based inventory information system. In response to these challenges, it is necessary to develop a digital inventory recording system that is easily accessible, user-friendly, and relevant to the conditions of micro, small, and medium enterprises (MSMEs). The system should be capable of automating the recording process of incoming and outgoing goods, sending notifications when stock reaches the minimum threshold, and generating reports to support inventory planning and control. Given this background, the central research question is: How can a digital inventory recording system be designed for MSMEs in Manado City? A digital-based accounting information system can assist businesses, particularly MSMEs, in presenting reliable information in an effective, efficient, affordable, and user-friendly manner. The Waterfall model is a traditional method used in information system development. This method follows a sequential and structured process, starting from requirement analysis, system design, implementation, testing, to maintenance and updates. The proposed digital inventory recording system can assist MSMEs in tracking stock accurately, efficiently, and in real time. Features such as notifications, automated reporting, and a simple interface make this system easy to use and well-suited for the needs of small businesses. Additionally, the system is designed to support future digital integration.
Implementasi Sistem Keuangan Digital untuk UMKM dan Koperasi di Kelurahan Sumompo Kecamatan Tuminting Maryadi, Dominikus Andreo; Lintong, Jerry Sonny; Walukow, Ivoletti Merlina
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.v4i4.1752

Abstract

Pengelolaan keuangan yang tertib merupakan salah satu tantangan utama bagi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM), termasuk di Kelurahan Sumompo, Kecamatan Tuminting, Kota Manado. Banyak UMKM belum memiliki catatan keuangan yang rapi, sehingga kesulitan melakukan evaluasi usaha maupun mengakses pembiayaan dari lembaga keuangan formal. Kegiatan pengabdian masyarakat ini bertujuan untuk memperkenalkan dan melatih penggunaan aplikasi SIAPIK (Sistem Aplikasi Pencatatan Informasi Keuangan) yang dikembangkan oleh Bank Indonesia sebagai solusi pencatatan keuangan digital. Metode pelaksanaan meliputi sosialisasi, pelatihan praktik, dan pendampingan awal kepada sekitar 15 pelaku UMKM dengan beragam jenis usaha. Hasil kegiatan menunjukkan bahwa peserta menyambut positif penggunaan aplikasi SIAPIK dan mampu mengoperasikan fitur dasar pencatatan transaksi. Kendati demikian, ditemukan tantangan dalam hal konsistensi pencatatan, mengingat sebagian pelaku usaha masih terbiasa dengan metode manual atau tidak rutin mencatat transaksi. Temuan ini menegaskan bahwa keberhasilan implementasi aplikasi digital tidak hanya ditentukan oleh ketersediaan teknologi, tetapi juga oleh kedisiplinan pengguna. Oleh karena itu, keberlanjutan program direncanakan melalui pendampingan berkala dan perluasan jangkauan peserta, sehingga aplikasi SIAPIK dapat benar-benar mendukung peningkatan literasi keuangan serta memperkuat daya saing UMKM di tingkat lokal.  
Co-Authors Alpindos Towouela Deisy Lusiana Destrina T A Siep Ginting, Wenny Anggeresia Grace Ropa Jerry Sonny Lintong Koagouw, Harty Unike Hana Lydia Loula L.L Walangitan Malonda, Elisabeth Deisy Maluw, Fandel Nasution, Siti Aisyah Pontorondo, Immanuel Christian Ratag, Johana Raykes Hinrich Tuerah Rombot, Raymond F Runtuwene, Treesje Lusje Sintia Nurani Korompis Siregar, Melinda Tangon, Joseph Nugraha Toweula, Alpindos Walukow, Ivoletti Merlina