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All Journal INCOME: Indonesian Journal of Community Service and Engagement Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Moneter : Jurnal Ekonomi dan Keuangan
Ivoletti Merlina Walukow
Politeknik Negeri Manado
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Redefining Local Budget Efficiency through Green Accounting Freke Jimmi Johanis; Hedy Desiree Rumambi; Ivoletti Merlina Walukow; Stevie Kaligis; Jolly Lucky Raymond Turangan; Andreuw Kristian Pantow
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 8 No. 2 (2026): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v8i2.005

Abstract

Purpose: This study investigates the contribution of green accounting to the efficiency of budget improvement at the North Minahasa Regency Finance and Asset Agency following Government Instruction Number 1 of 2025.Method: This was a descriptive qualitative study.Results: The results showed that the efficiency rate of budgets achieved a figure of 64.38%, which is categorized as efficient; wherein, this was supported by strategies such as the implementation of document digitization and also reduction in office supply use.Novelty: This research is unique in its application of green accounting in local government budget management. Contribution:  This research adds to the literature by showing that green accounting practices can increase budget efficiency in local government institutions. Abstrak : Mendefinisikan Ulang Efisiensi Anggaran Lokal melalui Akuntansi Hijau Tujuan: Penelitian ini mengkaji praktik akuntansi hijau berkontribusi meningkatkan efisiensi anggaran di Badan Keuangan dan Aset Kabupaten Minahasa Utara setelah diterbitkannya Instruksi Presiden Nomor 1/2025.Metode: Studi ini menggunakan pendekatan deskriptif kualitatif.Hasil: Hasil menunjukkan tingkat efisiensi anggaran sebesar 64,38%, yang dianggap efisien, didorong oleh strategi termasuk penerapan digitalisasi dokumen dan pengurangan penggunaan perlengkapan kantor.Kebaruan: Keunikan penelitian ini terletak pada penerapan akuntansi hijau dalam pengelolaan anggaran pemerintah daerah.Kontribusi:  Penelitian ini berkontribusi pada literatur dengan menunjukkan bagaimana praktik akuntansi hijau dapat meningkatkan efisiensi anggaran pada instansi pemerintah daerah.
Analisis Penerapan Pajak Pertambahan Nilai (PPN) atas Penjualan Sepeda Motor pada PT Daya Adicipta Wisesa Jeylsa Miranda Tumandung; Jerry Sonny Lintong; Ivoletti Merlina Walukow
Moneter : Jurnal Ekonomi dan Keuangan Vol. 4 No. 4 (2026): Oktober : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v4i4.2660

Abstract

Value Added Tax (VAT) is one of the largest sources of state revenue collected on the consumption of taxable goods within the customs area. The enactment of Law Number 7 of 2021 on the Harmonization of Tax Regulations and Minister of Finance Regulation Number 131 of 2024, which introduced the "Other Value" tax base (11/12 of the selling price), requires companies to continuously adjust their tax administration. This study aims to analyze the determination of the Tax Base (DPP) and the calculation of VAT on motorcycle sales at PT Daya Adicipta Wisesa, and to assess their conformity with applicable tax regulations. This research uses a descriptive method with a qualitative approach supported by quantitative data drawn from sales invoices, collected through semi-structured interviews with the company’s Tax Staff and documentation. The findings show that the company determines the DPP from the selling price less discounts and applies an effective rate of 11%, consistent with the Other Value mechanism under PMK 131/2024. A sample invoice for two units of Honda Vario 125 CBS confirms that VAT of Rp3,747,178 was imposed on a DPP of Rp34,065,258. The company has not yet established a specific written Standard Operating Procedure, and the classification of motorcycle variants against potential Luxury Goods Sales Tax (PPnBM) needs further review. The study implies that the company’s VAT practice is compliant, and recommends the preparation of a written procedure to strengthen tax governance.
Pengembangan Standar Operasional Prosedur (SOP) Kas Kecil untuk Meningkatkan Transparansi dan Akuntabilitas Keuangan di Jemaat GMIM Getsemani Sumompo Wilayah Manado Utara Dua Jerry Sonny Lintong; Ivoletti Merlina Walukow; Treesje A. C. Langi; Yelly Sj. Paendong; Jeffry Otniel Rengku
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.v4i4.1751

Abstract

This community service activity was conducted at the GMIM Getsemani Sumompo Congregation in response to the lack of a written Standard Operating Procedure (SOP) for managing the congregation's petty cash. Unsystematically documented daily operational fund management risks recording errors and weak accountability. Through a participatory approach, this activity involved financial managers, with the following stages: problem identification, outreach, SOP development, testing, and evaluation. Observations and interviews revealed that petty cash record keeping was not yet standardized. A draft SOP was developed through a Focus Group Discussion (FGD) and covered several key components: fund requests, approvals, disbursements, recording, replenishment, and reporting. Pre- and post-tests showed a 29% increase in financial managers' understanding. The two-month trial resulted in an 85% procedural compliance rate, exceeding the established target. This activity successfully produced an SOP document that can be effectively implemented and serves as a model for transparent and accountable petty cash management for other congregations within the Minahasa Evangelical Christian Church Synod. Keywords: Petty Cash SOP; accountability; church; internal control
Implementasi Sistem Keuangan Digital untuk UMKM dan Koperasi di Kelurahan Sumompo Kecamatan Tuminting Dominikus Andreo Maryadi; Jerry Sonny Lintong; Ivoletti Merlina Walukow
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.v4i4.1752

Abstract

Pengelolaan keuangan yang tertib merupakan salah satu tantangan utama bagi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM), termasuk di Kelurahan Sumompo, Kecamatan Tuminting, Kota Manado. Banyak UMKM belum memiliki catatan keuangan yang rapi, sehingga kesulitan melakukan evaluasi usaha maupun mengakses pembiayaan dari lembaga keuangan formal. Kegiatan pengabdian masyarakat ini bertujuan untuk memperkenalkan dan melatih penggunaan aplikasi SIAPIK (Sistem Aplikasi Pencatatan Informasi Keuangan) yang dikembangkan oleh Bank Indonesia sebagai solusi pencatatan keuangan digital. Metode pelaksanaan meliputi sosialisasi, pelatihan praktik, dan pendampingan awal kepada sekitar 15 pelaku UMKM dengan beragam jenis usaha. Hasil kegiatan menunjukkan bahwa peserta menyambut positif penggunaan aplikasi SIAPIK dan mampu mengoperasikan fitur dasar pencatatan transaksi. Kendati demikian, ditemukan tantangan dalam hal konsistensi pencatatan, mengingat sebagian pelaku usaha masih terbiasa dengan metode manual atau tidak rutin mencatat transaksi. Temuan ini menegaskan bahwa keberhasilan implementasi aplikasi digital tidak hanya ditentukan oleh ketersediaan teknologi, tetapi juga oleh kedisiplinan pengguna. Oleh karena itu, keberlanjutan program direncanakan melalui pendampingan berkala dan perluasan jangkauan peserta, sehingga aplikasi SIAPIK dapat benar-benar mendukung peningkatan literasi keuangan serta memperkuat daya saing UMKM di tingkat lokal.  
Co-Authors Andreuw Kristian Pantow Freke Jimmi Johanis Hedy Desiree Rumambi Jeffry Otniel Rengku Jerry Sonny Lintong Jerry Sonny Lintong Jeylsa Miranda Tumandung Jolly Lucky Raymond Turangan Maryadi, Dominikus Andreo Stevie Kaligis Treesje A. C. Langi Yelly Sj. Paendong