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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) Vivabio : Jurnal Pengabdian Multidisiplin Formosa Journal of Applied Sciences (FJAS) JAKPI Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat
Latjandu, Lady Diana
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Public Health Social Sciences

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Analisis perencanaan, penggunaan dan penatausahaan aset tetap pada Dinas Perindustrian dan Perdagangan Provinsi Sulawesi Utara Kastilong, Verentio Gregorius; Afandi, Dhullo; 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.378

Abstract

Fixed assets represent a crucial component of public sector resource management because they support the operational activities of government agencies in carrying out their duties and functions. This study analyzes the planning, utilization, and administration of fixed assets at the Department of Industry and Trade of North Sulawesi Province and evaluates their compliance with the applicable regulations. Using a qualitative descriptive approach through interviews and document analysis, the research assesses the implementation of fixed asset management practices. The findings show that the planning and utilization of fixed assets have been carried out in line with Minister of Home Affairs Regulation (Permendagri) No. 19 of 2016 as amended by Permendagri No. 7 of 2024. In addition, the administration of fixed assets—including recording, inventory, and reporting—conforms to Permendagri No. 47 of 2021. These results indicate that systematic planning, proper utilization, and accurate administration of fixed assets can enhance transparency, accountability, and efficiency in local government financial management.
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, Makassar, Indonesia

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.
Pengaruh biaya produksi, biaya kualitas, dan biaya pemasaran terhadap laba bersih pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia Tahun 2022-2023 Warbung, Kasih Michelly Kesya; Pontoh, Winston; Latjandu, Lady Diana
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.389

Abstract

This study aims to analyze the effect of production costs, quality costs, and marketing costs on net profit in food and beverage manufacturing companies listed on the Indonesia Stock Exchange during 2022–2023. The research is motivated by the need to understand how efficient cost management serves as a signal of corporate performance in the post-pandemic recovery period. Using a quantitative associative approach with multiple linear regression analysis, the study utilizes secondary data from audited annual financial statements of 116 firm-year observations. The results reveal that quality costs and marketing costs have a significant positive effect on net profit, while production costs show no significant effect. Simultaneously, all three cost variables significantly influence net profit. These findings indicate that strategic allocation of quality and marketing expenditures strengthens profitability and provides a positive signal to investors regarding the company’s financial performance. This study contributes to the cost management and signaling theory literature by empirically demonstrating the importance of efficient cost structure in enhancing firm profitability and market perception.
Penerapan metode full costing dalam menentukan harga pokok produksi pada Pabrik Tahu Langgeng Jaya Rohadi, Erika Ambarwati; Pusung, Rudy J.; Latjandu, Lady Diana
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.417

Abstract

Accurate determination of the cost of goods manufactured (COGM) is essential for ensuring competitive pricing and sustainable profitability, particularly for micro and small enterprises that commonly rely on informal cost records. However, many small-scale food producers still calculate production costs based on estimates that exclude indirect and fixed cost components, resulting in understated product costs and suboptimal pricing decisions. This study aims to analyze the application of the full costing method in determining COGM at Langgeng Jaya Tofu Factory and to compare it with the conventional approach used by the business. Using a qualitative case study, data were collected through interviews, direct observations, and documentation of cost components. The results reveal that the full costing method provides a more comprehensive and accurate representation of production costs by incorporating auxiliary materials and asset depreciation, which were previously omitted. The total annual production cost amounted to IDR851,718,660 for 28,800 boards of tofu, yielding a COGM of Rp29,573 per board—higher than the company’s prior estimate of IDR26,020. These findings indicate that neglecting fixed and indirect costs leads to cost distortions and unrealistic pricing. This study contributes to the literature by demonstrating the applicability and practical relevance of full costing for small traditional food manufacturers and provides evidence-based recommendations to enhance cost management and pricing accuracy in micro and small enterprises.
PELATIHAN DAN PEMBERDAYAAN SUMBER DAYA MANUSIA DALAM MENUNJANG KELURAHAN TONGKAINA SEBAGAI DESA WISATA KAMPOENG WISATA: Training and Empowerment of Human Resources to Support Tongkaina Village as A Tourist Village Tirayoh, Victorina Zusana; Taroreh, Rita Norce; Latjandu, Lady Diana
Vivabio: Jurnal Pengabdian Multidisiplin Vol. 7 No. 3 (2025): Vivabio: Jurnal Pengabdian Multidisiplin
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35799/vivabio.v7i3.65120

Abstract

The designation of Tongkaina Urban Village as a Tourism Village (Kampoeng Wisata) in Manado City, even being included in the Top 100 of the Indonesian Tourism Village Awards (ADWI), is a proud achievement. Tourism is a promising sector and can provide broad and sustainable development benefits for the community, thus requiring cooperation and collective work from various parties, not only tourism business actors and the government but also the community in general. The many attractions owned by Tongkaina Urban Village need to be supported by reliable human resources so that they can increase the number of visitors who come to travel. Through the existing community service team, community service activities have been carried out under the title Training and Empowerment of Human Resources in Supporting Tongkaina Urban Village as a Tourism Village (Kampoeng Wisata). Through this activity, it is hoped that tourism drivers will be born in the development of tourism in the village. To foster and develop Indonesian tourism and creative economy that is advanced, competitive, sustainable, and prioritizes local wisdom supported by the presence of reliable and competitive human resources. The methods carried out are counseling on entrepreneurship and knowledge of tourism business and its characteristics, training on the use of digitalization in improving tourism services and promotion, and mentoring. ABSTRAK Kelurahan Tongkaina ditetapkan sebagai Desa Wisata Kampoeng Wisata di Kota Manado, bahkan masuk 100 Anugerah Desa Wisata Indonesia (ADWI) merupakan prestasi yang membanggakan. Pariwisata merupakan sektor yang menjanjikan dan dapat memberikan manfaat pembangunan yang luas serta berkelanjutan bagi masyarakat sehingga membutuhkan kerja sama, kerja kolektif dari berbagai pihak, bukan hanya para pelaku usaha wisata dan pemerintah tetapi juga masyarakat pada umumnya. Banyaknya daya Tarik yang dimiliki kelurahan Tongkaina perlu di dukung dengan sumber daya manusia yang handal sehingga dapat meningkatkan jumlah pengunjung yang datang berwisata. Lewat tim pengabdian yang ada, telah dilaksanakan kegiatan pengabdian kepada masyarakat dengan judul Pelatihan dan Pemberdayaan Sumber Daya Manusia dalam menunjang kelurahan Tongkaina sebagai Desa Wisata Kampoeng Wisata. Melalui kegiatan ini diharapkan melahirkan para penggerak pariwisata dalam pengembangan pariwisata di desa. Menumbuhkembangkan pariwisata dan ekonomi kreatif Indonesia yang maju, berdaya saing, berkelanjutan, serta mengedepankan kearifan lokal yang ditopang dengan keberadaan SDM yang andal dan berdaya saing. Metode yang di lakukan yaitu, Penyuluhan tentang kewirausahaan dan pengetahuan bisnis pariwisata dan karateristikya, Pelatihan pemanfaatan digitalisasi dalam peningkatan pelayanan dan promosi pariwisata dan Pendampingan.
ANALISIS EFEKTIVITAS, LAJU PERTUMBUHAN, KONTRIBUSI PBB-P2, FORECASTING TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA MANADO Latjandu, Lady Diana; Tirayoh, Victorina Zusana; Mintalangi, Syermi S.E
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 2 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i2.6483

Abstract

Pajak Bumi dan Bangunan (PBB) adalah pungutan wajib atas kepemilikan tanah dan bangunan karena adanya keuntungan maupun kedudukan sosial ekonomi atas perorangan atau badan yang memiliki hak padanya ataupun mendapatkan manfaat dari tanah dan bangunan tersebut.Besarnya PBB adalah berdasarkan Nilai Jual Objek Pajak (NJOP). Fenomena yang terjadi di Kota Manado sejak tahun 2022 adalah terkejutnya warga ketika mengetahui kewajiban membayar Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) mengalami kenaikkan signifikan bahkan mencapai 300 persen.Tujuan dari penelitian ini adalah untuk mengetahui Efektivitas,Laju Pertumbuhan dan Kontribusi PBB-P2 terhadap Pendapatan Asli Daerah (PAD) di Kota Manado. Jenis penelitian ini adalah kualitatif deskriptif dengan metode analisis perhitungan rasio Efektivitas, Laju Pertumbuhan dan Kontribusi. Hasil penelitian menunjukan adanya kenaikan tarif PBB-P2 dari tahun 2022-2024 membuat kurangnya kontribusi masyarakat dalam membayar PBB-P2, sehingga menyebabkan penurunan tingkat efektivitas dan laju pertumbuhan PBB-P2, yang berdampak juga dalam penurunan tingkat penerimaan Pendapatan Asli Daerah Kota Manado.
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 Syermi S.E. Mintalangi Tagoe, Chika Olivia Taroreh, Rita Norce Tirayoh, Victorina Zusana Treesje Runtu Wangkar, Aneke Warbung, Kasih Michelly Kesya Watupongoh, Sharon Cornelia Winston Pontoh