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All Journal Jurnal Riset Terapan Akuntansi Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Abdi Masyarakat Indonesia
Wangarry, Andreas Randy
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Public Health Social Sciences Other

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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 Perlakuan Akuntansi Pajak Pertambahan Nilai Pada PT Hasjrat Abadi Cabang Manado Ma'Arif, Patrick; Wangarry, Andreas Randy; Pangemanan, Shane A.; Tangon, Joseph N.
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.v5i03.1371

Abstract

PT Hasjrat Abadi Manado Branch is a private company in Manado, and operates in the general trading sector. PT Hasjrat Abadi Manado Branch opened a branch in the city of Manado to serve the needs of the community, especially four-wheeled vehicles with the "TOYOTA" brand. The aim of the research is to determine the accounting treatment for Value Added Tax (VAT) at PT. Hasjrat Abadi Manado Branch in accordance with Law Number 7 of 2021. The research method used is a qualitative method, this method is considered relevant because it focuses on uncovering a phenomenon regarding the object under study. The data collection techniques used were interviews, observation and documentation. For the data sources used, primary data is a type of data collected directly from the main source. This research examines the treatment of Value Added Tax (VAT) at PT Hasjrat Abadi Manado Branch through the implementation of the Self Assessment System. This system gives taxpayers the authority to independently calculate, deposit and report the tax owed, which requires high accuracy and compliance. This study explains the mechanism for recording Input VAT and Output VAT, as well as the steps for reporting and remitting VAT that have been carried out by companies. The analysis shows that accurate and timely recording is critical to minimizing the risk of sanctions from tax authorities and ensuring compliance with applicable regulations. Apart from that, this research also identifies the challenges faced by companies in implementing the Self Assessment System, such as the need for an in-depth understanding of tax regulations and potential audit risks. However, this system also provides flexibility and efficiency in managing corporate taxes. The results of this research emphasize the importance of a strong accounting system and adequate knowledge about taxation to support the effective implementation of the Self Assessment System in companies.
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.
Determinan Minat Masyarakat Melakukan Investasi Online di Masa Pandemi Covid-19 (Studi Empiris Dari Cina dan Indonesia) Nasution, Siti Aisyah; Siahaan, Belthasar Trito; Wangarry, Andreas Randy; Syaefudin, Fanesa Isalia Minanda
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 2 No. 3 (2022): Article Research Volume 2 Issue 3, November 2022
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v2i3.1820

Abstract

Pandemi COVID-19 telah memukul berbagai sektor, termasuk pasar saham dimana banyak orang ragu untuk berinvestasi saham. Banyak industri terkena dampak Covid-19 dimana sejak Maret 2020 Indeks Harga Saham Gabungan (IHSG) Bursa Efek Indonesia mengalami penurunan karena banyak investor menjual saham yang dimilikinya, tetapi sejak minggu ketiga Mei 2020 hingga awal Juni 2020 telah menunjukkan kenaikan yang mengindikasikan perdagangan saham mulai menunjukkan perbaikan. Penelitian ini bertujuan untuk menganalisis saham-saham sektor apa saja yang masih mampu bertahan di masa pandemi COVID-19, dengan menggunakan data volume perdagangan saham, Indeks Harga Saham Gabungan (IHSG), nilai kapitalisasi pasar mingguan dan bulanan dengan sampel 20 saham - saham tertinggi berdasarkan volume penjualan dan nilai transaksi di bursa saham Indonesia periode bulan Maret 2020 sampai dengan Juni 2020 yang diperoleh dari laporan mingguan Otoritas Jasa Keuangan (OJK) dan Laporan Bulanan Bursa Efek Indonesia (BEI). Hasil penelitian menunjukkan bahwa di masa pandemi COVID-19, para investor tetap dapat memperoleh keuntungan dalam berinvestasi saham apabila setiap keputusan yang dilakukan investor tersebut di dukung oleh perhitungan yang matang. Investor harus cermat dalam memilih sektor apa saja yang akan dituju. Investor perlu melakukan analisis fundamental agar tidak salah dalam menempatkan dana, dan melakukan diversifikasi saham untuk mengurangi risiko kerugian yang terlalu besar dalam berinvestasi. Jikas situasi kembali normal maka semua sektor akan bangkit kembali dengan penyesuaian – penyesuaian mengikuti protokol new normal. Saham-saham sektor industri konsumer, sektor telekomunikasi seperti data, tower dan sektor kesehatan seperti farmasi dan rumah sakit merupakan saham-saham yang dapat menjadi pilihan investor di masa pandemi COVID-19.
Co-Authors Fanesa Isalia Minanda Syaefudin, Fanesa Isalia Minanda Ginting, Wenny Anggresia Korompis, Sintia Nuraini Lidya Anggiline Maramis Ma'Arif, Patrick Mandosa, Safira Amalinda Mustopa, Opa Nasution, Siti Aisyah Paendong, Yelly Sjenny Pangemanan, Shane A. Pangemanan, Shane Anneke Pingkan Elni Wowor, Pingkan Elni Runtuwene, Treesje Lusje Sumendap, Pricilia Christina Tangon, Joseph Nugraha Trito, Belthasar Siahaan Wagiu, Decire Dumingkan