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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN JURNAL LPPM BIDANG EKOSOSBUDKUM Hasanuddin Economics and Business Review Jurnal Ipteks Akuntansi Bagi Masyarakat JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Formosa Journal of Applied Sciences (FJAS) Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat
Latjandu, Lady Diana
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Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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Analisis kinerja keuangan menggunakan metode economic value added dan market value added pada perusahaan sub sektor perdagangan ritel barang primer yang terdaftar di Bursa Efek Indonesia Ramopolii, Gemma Milani; Runtu, Treesje; Latjandu, Lady Diana
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.232

Abstract

Financial performance analysis is a method of verifying that a company has properly and correctly applied the principles of financial implementation. This study will determine the financial performance of primary goods retail trade sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period using the economic value added and market value added methods. This research is qualitative descriptive. The research was conducted on retail trading companies of primary goods listed on the IDX during the research period and has published financial statements during the research period. The data was obtained by the documentation method. The results of the research from the five primary goods retail trading companies studied showed a volatile but positive EVA result (EVA>0), while MVA results were consistently positive (MVA>0). Only DAYA and RANC companies in 2019 and MIDI companies in 2023 had a negative MVA (MVA<0).
Analisis Perbandingan ANALISIS PERBANDINGAN EFEKTIVITAS DAN KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) PADA SELURUH KABUPATEN DI WILAYAH MINAHASA Suwetja, I Gede; Tirayoh, Victorina Zusana; Latjandu, Lady Diana
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 11 No 3 (2024): JMBI UNSRAT Volume 11 Nomor 3
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v11i3.58912

Abstract

Abstract. Regional Tax is a mandatory contribution to the region that is owed by an individual or entity that is coercive based on the law by not getting direct compensation and is used for regional purposes for the maximum prosperity of the people. Regional Original Revenue (PAD) is the revenue obtained by the region from sources within its own territory which is collected based on regional regulations in accordance with applicable laws and regulations. The Minahasa region is located in North Sulawesi Province which consists of Minahasa Regency, South Minahasa Regency, North Minahasa Regency, and Southeast Minahasa Regency. The purpose of this study is to compare the effectiveness and contribution of regional taxes to PAD in 4 districts in the Minahasa area in 2019-2023. Minahasa Regency and Southeast Minahasa Regency have been effective and even very effective in their regional tax revenues, while South Minahasa Regency is quite effective in 2021 and North Minahasa is still less effective in 2020 and quite effective in 2021. Meanwhile, the level of regional tax contribution to local revenue in North Minahasa Regency is very good compared to Minahasa Regency, South Minahasa Regency, and Southeast Minahasa.
Analisis cost volume profit (CVP) untuk perencanaan laba pada PT. Hasjrat Abadi Manado Silangen, Novia Astrid; Saerang, David Paul Elia; Latjandu, Lady Diana
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.261

Abstract

Analysis is a tool that helps managers make business decisions regarding production volume, sales, costs, and profits within a company. This study aims to demonstrate the expected sales profit for 2023 based on the company's planning by analysing and determining the profit planning using cost volume profit at PT. Hasjrat Abadi Manado. The research findings show that the contribution margin and contribution margin ratio for 2023 are IDR 221,208,800,000, with a contribution margin ratio of 98.97%. The company's break-even point in terms of rupiah is IDR 1.090.997.603,280 and in units, it is 362 units. The Margin of Safety obtained is IDR 222.328.802.397 with a ratio of 99.51%. The company's profit target for 2023 is 45% of sales, which is IDR 100,538,910,000. This shows that the company has achieved its profit target, but it is important to maintain financial stability and continue to grow moving forward.
Public Sector Accounting and Organizational Performance: Study in Indonesian Health Care Industry Elim, Inggriani; Wangkar, Aneke; Runtu, Treesje; Latjandu, Lady Diana
Hasanuddin Economics and Business Review VOLUME 5 NUMBER 3, 2022
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v5i3.3410

Abstract

The implementation of public sector accounting is a crucial factor in improving the performance of public sector organizations. One of the organizations that implement public sector accounting is the health care industry. Purpose of this study to analyze public sector accounting effect on organizational performance in the health care industry. This research is quantitative research conducted at a health institution in Manado City. Respondents who participated were 100 participants from regional hospitals and health centers in Manado City, Indonesia. Data analysis is assisted by path analysis. The research findings reveal the relationship of public sector accounting to the performance of public sector organizations and the relationship mediated by accounting information systems. Several limitations and suggestions were revealed in this study.
Evaluasi sistem informasi akuntansi pengadaan persediaan obat pada Rumah Sakit Umum Daerah Liun Kendage Tahuna Sentinuwo, Theresya Anandhea Blessy; Budiarso, Novi; Latjandu, Lady Diana
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.246

Abstract

Liun Kendage Tahuna Regional General Hospital is a type C hospital owned by the Sangihe Islands Regency Government. This research aims to find out whether the accounting information system for the procurement of drug supplies at the Liun Kendage Tahuna Regional General Hospital is running well or not and to find out the causes of the shortage of drug supplies at the Liun Kendage Tahuna Regional General Hospital. This type of research uses qualitative research with data collection methods, namely observation, interviews and documentation. The results of this research are that the accounting information system for the procurement of drug supplies at the Liun Kendage Tahuna Regional General Hospital has not been implemented properly in accordance with the Presidential Regulation Number 12 of 2021. Where the warehouse function and the function of receiving goods are carried out by the same unit, namely in the hospital pharmacy warehouse, requests for price quotations from suppliers are not made using a letter of request for quotation, and the format of the goods requisition is the same as the format for a doctor's drug prescription. The lack of drug supplies in hospitals is caused by the level of drug use which is quite high, the functions and documents used are not appropriate, the recording system is not optimal, the drug storage warehouse does not meet standards, and drug delivery takes quite a long time.
Penerapan metode cost plus pricing berbasis full costing dalam penentuan harga jual jual pada Pabrik Tahu Triple S Artika, Riska; Alexander, Stanly W.; Latjandu, Lady Diana
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.296

Abstract

Cost-plus pricing is a method for determining the selling price by adding the total production cost incurred during the manufacturing process and applying a markup percentage, which is calculated based on the company's return on investment. The selling price plays a crucial role in ensuring a company's sustainability. This study aims to analyze the determination of product selling prices using the cost-plus pricing method by calculating the cost of production through the full costing method at the Triple S Tofu Factory in Kleak, Manado Village. This research employs a qualitative approach. The findings indicate that the selling prices set by the company are higher than those calculated using the cost-plus pricing method. The company's selling price for small tofu is IDR 300 and for large tofu is IDR 400, whereas the selling price determined using the cost-plus pricing method is IDR 400 for small tofu and IDR 506 for large tofu.
Analisis penerapan good corporate governance dalam meningkatkan kinerja karyawan di PT Pos Indonesia Kantor Cabang Utama Manado Manggopa, Dian Ayu Merdekawati; Walandouw, Stanley Kho; Latjandu, Lady Diana
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.308

Abstract

Good Corporate Governance is a set of principles that guarantee a company is run in a transparent, accountable, responsive, independent, and fair manner. Implementing Good Corporate Governance has a significant impact on various aspects of the organization, including employee performance. This research aims to analyse the relationship between the application of Good Corporate Governance and the improvement of employee performance. The study employs a qualitative method with a descriptive approach. Transparency in information and communication encourages employees to understand their roles, while accountability and result-based performance measurements create clear responsibilities. Accountability for tasks and the existence of reward and sanction systems maintain work discipline. Independence in decision-making and task completion provides employees with the freedom to innovate, while fair and objective treatment in career development motivates employees to contribute their best.
Evaluasi penerapan PSAK No. 23 tentang pendapatan di Iloly Optical Manado Paut, Marlina Elisabet; Pusung, Rudy Johanis; Latjandu, Lady Diana
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.309

Abstract

PSAK No. 23 is a Financial Accounting Standards Statement (PSAK) that regulates the recognition and measurement of revenue in financial statements. This study aims to analyze how the application of PSAK No. 23 on revenue in Iloly Optical Manado. The research method used is descriptive qualitative with interview, observation, and documentation techniques. The results of the study indicate that Iloly Optical Manado has carried out in accordance with PSAK No. 23. However, the disclosure of financial statement presentation is not in accordance with PSAK No. 23. The company's revenue recognition method uses an accrual basis, revenue is measured at fair value.
Analisis kinerja keuangan perusahaan rokok yang terdaftar di Bursa Efek Indonesia Dien, Nita Teresia; Alexander, Stanly W.; Latjandu, Lady Diana
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.321

Abstract

Financial performance indicates how a company is doing over a given period. It encompasses how money is raised and distributed. This is measured using indicators such as capital adequacy, liquidity and profitability. This study will analyse the financial performance of companies in the cigarette sub-sector listed on the Indonesia Stock Exchange between 2020 and 2022. The Du Pont System Analysis will be used for this purpose. The research is qualitative, taking a descriptive approach with quantitative data. The study clearly shows that PT Gudang Garam Tbk's financial performance is still below par, as measured by its NPM value of 4.46% and ROI of 6.39%. These figures are below the industry average, indicating the need for improvements. However, the TATO value of 1.42 is effective because it is above the industry average. PT HM Sampoerna Tbk has an NPM of 7.40%, an ROI of 11.70%, and a TATO of 1.92. This demonstrates that the company is performing effectively. This is assessed against the average industry standard, which is above average for cigarette companies. PT Indonesian Tabacco Tbk is undoubtedly less effective. This is evident from the fact that the company's NPM, ROI and TATO values are all below the industry average. PT Wismilak Inti Makmur Tbk's NPM of 7.29%, ROI of 10.51%, and TATO of 1.46 times the industry average prove that the company is effective. These values clearly exceed the industry average.
Analisis penerapan Peraturan Pemerintah Nomor 55 dalam upaya meningkatkan kepatuhan wajib pajak UMKM di Kantor Pelayanan Pajak Pratama Bitung Dalope, Chicilia Afrilin Chaya; Kalangi, Lintje; Latjandu, Lady Diana
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.345

Abstract

Government Regulation (PP) No. 55 of 2022 aims to simplify taxation for Micro, Small, and Medium Enterprises (MSMEs) by providing incentives such as tax exemptions for businesses with an annual turnover of less than IDR 500 million, and by implementing a final income tax (PPh) rate of 0.5% for MSMEs with a turnover of up to IDR 4.8 billion. While this policy has led to an increase in MSME taxpayer registrations, the level of tax reporting compliance remains low due to limited understanding and inadequate socialization. This study analyzes the implementation of PP No. 55 of 2022 at the Bitung Primary Tax Office (KPP Pratama Bitung), with the objective of evaluating its effectiveness and identifying the challenges in enhancing MSME tax compliance. A qualitative descriptive approach was employed, using interviews and documentation as data collection methods. The findings indicate that the regulation has been socialized by the tax office and has positively influenced taxpayer compliance, particularly in terms of registration and reporting. However, challenges persist, especially with respect to timely submission of annual tax returns (SPT). To improve compliance, further efforts are required in the form of intensified socialization and the provision of targeted mentoring programs for MSMEs.
Co-Authors Amin, Nabilah N.R. Andini Setia Ningrum Artika, Riska Dalope, Chicilia Afrilin Chaya David Paul Elia Saerang Dhullo Afandi Dien, Nita Teresia Hendrik Gamaliel I Gede Suwetja Inggriani Elim Jessy D. L. Warongan, Jessy D. L. Kastilong, Verentio Gregorius Korompis, Claudia Wanda Melati Lidia Mawikere Lintje Kalangi Ludong, Jurgen Gabriel Erick Lumenta, Melinda Manggopa, Dian Ayu Merdekawati Novi Budiarso Nukak, Ignasia Tesalonika Palullungan, Junita Paut, Marlina Elisabet Pusung, Rudy Johanis Rachman, Indah Nur Ainy Ramopolii, Gemma Milani Rohadi, Erika Ambarwati Rudy J. Pusung Sentinuwo, Theresya Anandhea Blessy Silangen, Novia Astrid Sonny Pangerapan, Sonny Stanley Kho Walandouw Stanly W. Alexander Tagoe, Chika Olivia Tirayoh, Victorina Zusana Treesje Runtu Wangkar, Aneke Warbung, Kasih Michelly Kesya Watupongoh, Sharon Cornelia Winston Pontoh