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All Journal Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) DEVELOPMENT : Journal of Community Engagement INCOME: Indonesian Journal of Community Service and Engagement Jurnal Ekonomi, Manajemen, Akuntansi
Fanesa I. M. Syaefudin
Politeknik Negeri Manado
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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IMPLEMENTASI PENCATATAN KEUANGAN DIGITAL SEBAGAI UPAYA MENINGKATKAN AKUNTABILITAS UMKM KULINER DI MANADO Raykes Tuerah; Andreuw K. Pantow; Christony Maradesa; Yelly Paendong; Lidya A Maramis; Fanesa I. M. Syaefudin; Wenny A. Ginting; Sintia N. Korompis; Olifia Y. Tala Tala
DEVELOPMENT: Journal of Community Engagement Vol. 5 No. 1 (2026): Maret
Publisher : LPPM STAI Muhammadiyah Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46773/1wb21938

Abstract

Culinary Micro, Small, and Medium Enterprises (MSMEs) in Manado City play an important role in supporting local economic growth. However, many business actors still face challenges in financial management, particularly in transaction recording, which is often conducted manually and lacks proper structure. This condition results in low accuracy of financial information and limited ability to evaluate business performance. This community service program aims to strengthen the financial governance of culinary MSMEs through the implementation of digital financial recording using the Si Apik application and Microsoft Excel. The program employed a descriptive qualitative approach with a participatory mentoring model consisting of three stages: financial digitalization socialization, technical training on application usage, and intensive mentoring in implementing digital financial recording. Data were collected through observation, informal interviews, and documentation during the program. The results indicate an improvement in participants’ understanding of systematic financial recording and enhanced skills in using digital tools to record business transactions. The partners were also able to prepare periodic income statements and cash flow reports and began separating personal and business finances. The digitalization of financial recording improved data accuracy, reporting efficiency, and transparency in business financial management.
Pengaruh NPL, NIM, dan CAR terhadap Profitabilitas Perusahaan Perbankan Go Public (Studi Kasus pada Periode Covid-19 dan Setelahnya) Andreas Randy Wangarry; Fanesa I. M. Syaefudin; Joseph N. Tangon; Riski W. Prakoso
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 12 (2026): 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.v5i12.2359

Abstract

This study aims to analyze the effect of Non-Performing Loan (NPL), Net Interest Margin (NIM), and Capital Adequacy Ratio (CAR) on Return on Assets (ROA) in state-owned banks listed on the Indonesia Stock Exchange during the 2020–2024 period. Profitability, as measured by ROA, is an important indicator in assessing a bank’s ability to generate profit from its total assets. Internal factors such as credit quality, the ability to generate net interest income, and capital adequacy are considered to influence banking profitability. This research employed a quantitative method with an associative approach. The population in this study consisted of all state-owned banks listed on the Indonesia Stock Exchange, with a sample of four state-owned banks, namely Bank Rakyat Indonesia (BRI), Bank Negara Indonesia (BNI), Bank Mandiri, and Bank Tabungan Negara (BTN), selected using purposive sampling technique. The data used were secondary data in the form of annual financial statements for the 2020–2024 period obtained from each company’s annual reports. Data analysis techniques used multiple linear regression analysis with the assistance of SPSS software, including descriptive statistical analysis, classical assumption tests, t-test, and F-test. The results showed that partially, NPL has a negative and significant effect on ROA, NIM has a positive and significant effect on ROA, and CAR has a positive and significant effect on ROA. Simultaneously, NPL, NIM, and CAR have a significant effect on ROA in state-owned banks during the 2020–2024 period. Based on the research findings, state-owned banks are expected to maintain credit quality, improve net interest income, and preserve adequate capital levels in order to optimize company profitability.
Analisis Efektivitas Pengendalian Aset Tetap Dalam Mendukung Proses Bisnis PT Jasa Raharja Sulawesi Utara Vella Shelviyanti; Kiet Tumiwa; Fanesa I. M. Syaefudin
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 6: September 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i6.20234

Abstract

Efektivitas pengendalian aset tetap merupakan salah satu faktor penting dalam menjaga keberlangsungan kegiatan dan kelancaran operasional dan mendukung tujuan pencapaian bisnis perusahaan. Penelitian ini bertujuan untuk menganalisis efektivitas pengendalian aset tetap dalam mendukung proses bisnis PT Jasa Raharja Sulawesi Utara. Penelitian akan menggunakan pendekatan deskriptif kualitatif menggunakan teknik pengumpulan data secara langsung melalui observasi, wawancara, dan dokumentasi. Analisis dilakukan berdasarkan lima komponen yang telah diterapkan oleh Committee of Sponsoring Organizations of the Treadway Commision (COSO) untuk menilai sejauh mana penerapan sistem pengendalian internal pada pengelolaan aset tetap milik perusahaan. Hasil penelitian telah menunjukkan bahwa pengendalian aset tetap telah diterapkan secara efektif melalui pengelolaan yang sistematis dan terstruktur, pemisahan tanggung jawab yang jelas, pengendalian risiko, penyediaan sarana informasi yang memadai, serta kegiatan pemantauan yang berkesinambungan. Penerapan tersebut berkontribusi dalam meningkatkan pemanfaatan aset, menjaga keandalan informasi, meminimalkan potensi risiko, serta mendukung kelancaran operasional dan proses bisnis perusahaan. Penelitian ini telah menunjukkan bahwa pengendalian aset tetap yang efektif menjadi unsur yang sangat penting dalam mewujudkan tata yang baik serta dapat mendukung pencapaian tujuan organisasi secara berkelanjutan. Temuan penilitian ini diharapkan dapat menjadi referensi bagi bagaimana pengembangan dalam pengelolaan aset tetap pada perusahaan yang sejenis.
Penerapan Aplikasi Akuntansi Berbasis Web SI APIK dalam Penyusunan Laporan Keuangan pada UMKM Rumah Makan di Kota Manado Fanesa I. M. Syaefudin; Ivonne H. Putong; Jacqualine Greety Wenas; Andreas Randy Wangarry
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.v4i4.1726

Abstract

UMKM (Micro, Small and Medium Enterprises) have a very important role in the Indonesian economy, including in the city of Manado. One of the main challenges faced by UMKM players is limited knowledge in preparing good and correct financial reports. This often causes difficulties in business management, decision making, and access to funding sources. Therefore, outreach and assistance activities in preparing financial reports are very important. This research aims to provide understanding and skills in preparing financial reports to UMKM, especially Brave Cafe’s owner in Manado City. Socialization activities are carried out with an approach that is easy to understand and relevant to their business needs. Apart from that, direct assistance is provided to business owners to prepare financial reports based on SAK EMKM for UMKM. The results of this activity show that there is an increase in understanding of UMKM players in preparing more systematic and accurate financial reports. Banjer Fruit Kios, which previously had difficulty managing financial reports, can now create reports that help monitor the financial condition of their business. This assistance also has a positive impact in improving business performance and opens up opportunities to obtain financing assistance from financial institutions.
Co-Authors Andreas Randy Wangarry Andreuw Kristian Pantow Christony Maradesa Ivonne H. Putong Jacqualine Greety Wenas Joseph N. Tangon Kiet Tumiwa Lidya A Maramis Raykes Hinrich Tuerah Riski W. Prakoso Sintia N. Korompis Tala, Olifia Vella Shelviyanti Wenny A. Ginting Yelly Paendong