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All Journal Journal of Information System, Applied, Management, Accounting and Research Jurnal Abdi Masyarakat Indonesia CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia
Runtuwene, Treesje Lusje
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Public Health Social Sciences

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ANALISIS SISTEM AKUNTANSI PENGELOLAAN PAJAK HOTEL PADA BADAN PENDAPATAN DAERAH KOTA MANADO Syaefudin, Fanesa Isalia Minanda; Pongajow, Jacqlin Pongajow; Maramis, Lidya Anggiline; Paendong, Yelly Sjenny; Sumendap, Pricilia Christina; Runtuwene, Treesje Lusje; Wowor, Pingkan Elni
Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 2 (2025): JISAMAR (March-May 2025)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v9i2.1822

Abstract

The city of Manado as a business and tourism center in North Sulawesi has great potential in collecting hotel taxes. Hotel tax is one source of Regional Original Income (PAD). However, there are still several problems with the collection mechanism. So this affects the implementation of hotel tax revenues which is not optimal. This research aims to find out whether the hotel tax management accounting system at the Manado City Regional Revenue Agency is in accordance with Regional Regulation No. 2 of 2011. The research method used is qualitative with a descriptive approach. Data collection techniques through observation, interviews and documentation. The research results show that the hotel tax management system is good, but there are still several weaknesses that affect the effectiveness of tax revenue in Manado City.
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.
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
Co-Authors Deisy Lusiana Fanesa Isalia Minanda Syaefudin, Fanesa Isalia Minanda Ginting, Wenny Anggresia Korompis, Sintia Nuraini Lidya Anggiline Maramis Loula L.L Walangitan Maryadi, Dominikus Andreo Paendong, Yelly Sjenny Pangemanan, Shane Anneke Pingkan Elni Wowor, Pingkan Elni Pongajow, Jacqlin Pongajow Pontorondo, Immanuel Christian Sumendap, Pricilia Christina Trito, Belthasar Siahaan Wangarry, Andreas Randy