Tujuan utama Jmav adalah menyediakan wadah publikasi ilmiah bagi Khusus Mahasiswa, untuk berbagi temuan riset terkini serta mendorong pengembangan ilmu akuntansi vokasi di Indonesia. Jurnal ini terbit tiga kali dalam setahun (Februari, Juni, dan Oktober)
Jurusan Akuntansi - Politeknik Negeri Manado
ANALISIS SISTEM INFORMASI AKUNTANSI PENGELOLAAN KAS PADA PT. BOSOWA BERLIAN MOTOR MANADO
This research aims to analyze the suitability of implementing a cash management accounting information system based on Mulyadi's theory and COSO. This is to ensure that the company's vision, mission, and objectives are fully realized and to support the effectiveness of the internal control system. The study employs a descriptive qualitative method, utilizing both primary and secondary data sources. Data collection techniques included interviews, observation, and documentation. Research findings indicate that the implementation of the cash management accounting information system at PT Bosowa Berlian Motor Manado is not yet fully compliant. Several areas were identified as needing improvement to ensure that the relevant elements align with standard accounting information system practices. Broadly, the issues stem from a lack of human resources, human error, and a sub-optimal application system. In conclusion, the company needs to address these inconsistencies to optimize its activities. Recommendations include expanding recruitment, improving inter-party coordination, emphasizing work meticulousness to minimize errors, and the importance of gathering employee input so that central IT can refine the sub-optimal system.
Copyright (c) 2025 Estivania Napitupulu, Fanesa I. M. Syaefudin, Decire D. Wagiu (Author)
ANALISIS KEPATUHAN PERHITUNGAN DAN PELAPORAN PPh PASAL 21 TAHUN 2024 PADA POLDA SULUT BIDANG KEUANGAN
This study aims to analyze compliance in the calculation and reporting of Article 21 Income Tax (PPh 21) in 2024 at the Financial Division of the North Sulawesi Regional Police (Polda Sulut). The background highlights the importance of tax compliance as a primary state revenue source and the obligation of government institutions to fulfill tax regulations. The key issue identified is non-compliance in reporting Monthly Tax Returns (SPT Masa PPh 21), despite accurate calculations and timely tax payments. A descriptive qualitative method with a comparative approach was employed, involving in-depth interviews with Financial Division staff, document analysis (salary lists, tax deduction proofs), and a review of regulations such as Government Regulation No. 58 of 2023 and Minister of Finance Regulation No. 168 of 2023. Data analysis included reduction, presentation, and conclusion drawing. Findings reveal that PPh 21 calculations complied with the Average Effective Rate (TER) under Regulation No. 58/2023, but no SPT Masa reports were submitted throughout 2024, indicating a lack of understanding of reporting obligations. The study concludes that while Polda Sulut adhered to calculation and payment requirements, it failed in timely reporting. Recommendations include enhancing training on tax reporting duties and adopting electronic systems like e-Filing to ensure full compliance.
Tax compliance, Article 21 Income Tax, Average Effective Rate (TER), SPT reporting, North Sulawesi Regional Police.
Copyright (c) 2025 Shindi Fatikasari Doodoh, Anita Ludia Vivian Wauran, Andreas Randy Wangarry (Author)
ANALISIS SISTEM AKUNTANSI PIUTANG PADA PT. PLN (PERSERO) UNIT LAYANAN PELANGGAN MANADO UTARA
This study analyzes the accounts receivable accounting system for postpaid electricity sales at PT PLN (Persero) ULP Manado Utara. The main objective is to evaluate the existing system, focusing on functions, documents, accounting records, procedures and internal control systems. This research uses a qualitative method with a descriptive approach, utilizing direct observation and in-depth interviews with relevant employees at PT PLN (Persero) ULP Manado Utara will collect primary data. Secondary data is collected from journals and books. The results show that the postpaid receivables system is generally in line with accounting theory, with functions (Electric Energy Transactions, Billing, Customer Service & Administration, Internal Audit), documents (invoices, billing letters, doubtful accounts), accounting records (ACMT, Executive Information System) and procedures (recording, billing, follow-up) mostly in place and appropriate. There are challenges, however, especially regarding segregation of duties in the billing department, which handles multiple roles from meter reading to billing and disconnection. The study concludes that while the system is generally effective, improvements are needed in the distribution of tasks and the use of flowcharts to increase clarity and minimize the potential for errors, ultimately strengthening financial stability and operational efficiency.
Keywords: Accounting System, Receivables, Postpaid Electricity
Copyright (c) 2025 Nichenzy Salomitha Nongko, Revleen M. Kaparang, Lusye C. Kumaat (Author)
ANALISIS SISTEM AKUNTANSI PENGELUARAN KAS PADA PT. PLN (PERSERO) UNIT LAYANAN PELANGGAN MANADO UTARA
This study aims to analyze the petty cash accounting system and internal controls at PT PLN (Persero) North Manado Customer Service Unit (ULP). The primary focus of the study is to assess the effectiveness and efficiency of the petty cash system in supporting the company's operational activities and to identify weaknesses in internal controls. The method used is a qualitative descriptive approach, with data collection techniques through interviews, direct observation, and documentation studies to obtain an in-depth and comprehensive overview of the petty cash accounting system. The results indicate that the company has implemented a petty cash system utilizing documents such as notes, invoices, receipts, and transfer slips as the basis for recording. However, several weaknesses exist that impact the effectiveness of internal controls, including the lack of a clear separation of duties between the departments handling cash disbursements and recording, and the lack of a flowchart that illustrates the overall process. This situation opens up opportunities for recording errors and irregularities, and reduces transparency and accountability in petty cash management. Therefore, this study recommends improvements to the system, such as a stricter separation of duties and the creation of a flowchart to clarify the workflow. With these steps, it is hoped that the cash disbursement accounting system at PT PLN ULP Manado Utara will become more effective, efficient, and accountable.
Accounting System, Cash Disbursement, Petty Cash, Internal Control
Copyright (c) 2025 Feibiola Palit, Wenny A. Ginting, Harty U. H. L. Koagouw (Author)
ANALISIS PENGARUH AKUNTANSI MANAJEMEN DALAM PENGAMBILAN KEPUTUSAN MANAJERIAL PADA PT. SMA
This study is motivated by the crucial role of management accounting in supporting managerial decision-making processes, particularly in mining service companies such as PT. SMA. Management accounting provides relevant financial and non-financial information as the foundation for decision-making, especially when facing complex operational challenges and the need for cost, time, and resource efficiency. The purpose of this study is to analyze the extent to which management accounting information such as differential cost data and vendor evaluation reports is utilized in managerial decision-making processes, particularly in vendor selection. The research employs a descriptive qualitative method with data collection techniques including interviews, observations, and documentation related to procurement activities and the company’s information system. The results show that although PT. SMA has implemented the Oracle ERP system to support information management, issues such as delays in data transmission from project sites to the head office persist. As a result, management still relies on manual reports and management accounting information when making critical decisions, especially in terms of cost efficiency, timely procurement, and appropriate vendor selection. Based on the findings, it can be concluded that management accounting plays a significant role in enhancing the effectiveness of managerial decisions. To support faster and more accurate decision-making, the company is advised to strengthen the integration of its ERP system and improve the speed and accuracy of data transmission from operational units.
Copyright (c) 2025 Melani Lengkey, Merry Ligia Sael, Treesje Amelia Langi (Author)
ANALISIS PENERAPAN PAJAK PERTAMBAHAN NILAI (PPN) ATAS JASA PENGIRIMAN BARANG PADA PT. POS INDONESIA KCU MANADO
The purpose of this research is to analyze the application of Value Added Tax (PPN) on PT. Pos Indonesia Manado Main Branch Office. As one type of indirect tax, Value Added Tax is levied on every added value of goods or services in their circulation from producers to consumers. Value Added Tax, serves as a very important source of state revenue in financing government spending, including infrastructure development, education, health, and social subsidies.This research was carried out at PT. Pos Indonesia Manado Main Branch Office. This research uses a qualitative method, which is to outline, explain the implementation of Value Added Tax starting from collection, recording and reporting. Data collection techniques are carried out with observation data, interviews and documentation. The research results show that the implementation of Value Added Tax on goods and services at PT Pos Indonesia KCU Manado has gone well, it just that there are problems related to the accuracy of the classification of goods delivery services as tax objects. At PT. Pos Indonesia KCU Manado also showed that the imposition of tariffs is in accordance with the Taxation Law, namely Law No. 7 of 2021 Concerning Tax Harmonization (UU HPP). The rate charged is 11%, the treatment of Value Added Tax rates is in accordance with the applicable rules
Copyright (c) 2025 Lesly Fanny Manampiring, Kiet Tumiwa, Jolly Turangan (Author)
PERANCANGAN SISTEM AKUNTANSI PENJUALAN TUNAI PADA USAHA MEUBEL UNTUK MENINGKATKAN EFISIENSI PENGELOLAAN KEUANGAN (Studi Kasus Meubel Rosa)
This study is motivated by the lack of a structured cash sales accounting system Meubel Rosa. Transaction recording is still done manually and poorly documented, causing difficulties for the owner in obtaining accurate financial information and preparing reports according to standards. This condition results in inefficient financial management and decision-making. The study aims to analyze the sales transaction recording process at Meubel Rosa to identify obstacles in the current manual system. The manual system is inefficient because it is separate and not integrated, making it prone to errors, slow data processing, and difficulties in timely report preparation. The research uses a descriptive method with a qualitative approach. Data were collected through interviews, observations, and direct documentation.The researcher designed documents such as sales invoices, receipts, and delivery notes, and developed procedures for daily, weekly, and monthly cash transaction recording and reporting. The results indicate that the existing accounting system needs improvement, especially in transaction recording, receivables monitoring, and inventory management. Therefore, a digital sales accounting system was designed to automate recording, accelerate report preparation, and enhance the accuracy and efficiency of financial data management.
Copyright (c) 2025 Elsaday Putri Mongkau, Yelly S. Paendong, Anneke Marine Kaunang (Author)
ANALISIS PERLAKUAN AKUNTANSI PIUTANG PADA PT. PEGADAIAN KANWIL V MANADO BERDASARKAN PSAK 71
Accounting is at the core of a company's financial management, where receivables—the right to collect outstanding payments—play a crucial role. At PT. Pegadaian Regional Office V Manado, recording receivables from collateral auction results is highly important due to the high risks involved. If uncollectible receivables increase, the Allowance for Impairment Losses (CKPN) will expand, directly reducing net profit. Therefore, this research will analyze the accounting treatment of receivables at Pegadaian to ensure its conformity with Financial Accounting Standards (SAK) to maintain transparency and accountability. This research adopts a descriptive qualitative approach to deeply examine the management, accounting treatment, and policies regarding receivables at PT. Pegadaian Regional Office V Manado. Data was collected through direct observation and experience, focusing on understanding the meaning and phenomena related to receivables without involving numerical measurements, in line with qualitative methodology. Accurate receivable management is crucial for corporate transparency and decision-making. After analyzing the recording of customer receivables at PT. Pegadaian Regional Office V Manado, this research concludes that their accounting treatment of receivables is in accordance with PSAK 71: Financial Instruments, from recognition and measurement to presentation and disclosure in the financial statements. Based on the analysis of the accounting treatment of receivables at Pegadaian Regional Office V Manado, it is recommended that the company remains consistent in applying SAK to facilitate the recognition, measurement, presentation, and disclosure of receivables. Additionally, excellent customer service should be a top priority to reduce the risk of uncollectible receivables. By implementing these recommendations, PT. Pegadaian Regional Office V Manado is expected to optimize its receivable management, thereby enhancing its overall financial efficiency, effectiveness, and accountability.
Keywords: Receivables Accounting Treatment, PSAK 71, Pegadaian.
Copyright (c) 2025 Patricia Angellika Imanuela Supit, Merry Sael, Treesje Langi (Author)
ANALISIS PENERAPAN APLIKASI EPRA (EVALUASI DAN PENGAWASAN REALISASI ANGGARAN) DALAM PENYUSUNAN LAPORAN KEUANGAN DI KANTOR INSPEKTORAT DAERAH KOTA MANADO
This study aims to examine how the EPRA application is implemented in the preparation of financial reports at the Regional Inspectorate Office of Manado City. EPRA is a web-based digital system developed to facilitate the monitoring, evaluation, and reporting of budget realization in a systematic, accurate, and transparent manner, particularly in the preparation of local government financial statements. The research was conducted at the Regional Inspectorate Office of Manado City using a descriptive qualitative approach, with both primary and secondary data sources. Data collection techniques included interviews, observations, and documentation related to the use of the EPRA application in the financial reporting process. The result of the study indicate that the implementation of the EPRA application has had a significant impact on improving the quality of financial reporting. This is evidenced by easier access to information, improved timeliness of reporting, and enhanced accuracy and accountability in budget recording. However, several challenges still hinder system optimization, such as limited technical skills among staff and occasional technical disruptions in the application. The researcher recommends that to achieve more optimal results, efforts should be made to enhance users technical capacity through ongoing training, as well as conduct regular system maintenance and upgrades to support the smooth operation of the application.
Analysis, EPRA Application, Financial Reports
Copyright (c) 2025 Angelica F. Lalendim , Raykes H. Tuerah, SE., MSA, Belthasar T. Siahaan, SE., MSI (Author)
ANALISIS PERLAKUAN AKUNTANSI PERPAJAKAN TERHADAP PAJAK PERTAMBAHAN NILAI (STUDI KASUS CV. CHARISMA)
This research is motivated by the importance of understanding and implementing the proper accounting treatment of Value Added Tax (VAT) in accordance with applicable tax regulations. CV Charisma, as a Taxable Entrepreneur (PKP), has the obligation to calculate, record, remit, and report VAT as regulated under Law Number 42 of 2009 and amended by Law Number 7 of 2021.The objective of this study is to analyze how VAT accounting is implemented at CV Charisma and to what extent the company complies with current tax regulations. This research uses a descriptive qualitative method with a case study approach. The data sources consist of both primary and secondary data, obtained through interviews, observations, and documentation of tax invoices, accounting journals, and VAT reports for the tax period of March–April 2025.The research findings indicate that CV Charisma has generally fulfilled its VAT obligations adequately. However, an error was found in the journal entry for VAT payment in April 2025, where the incorrect account was debited, which could affect the accuracy of the financial statements. This highlights the importance of accuracy in accounting for taxation purposes.The study concludes that regular evaluations of VAT accounting treatment are necessary to improve the accuracy of records and ensure compliance with applicable regulations. The researcher recommends that the company conduct regular training for finance staff, improve its journal recording procedures, and utilize integrated accounting systems to minimize errors that could lead to administrative tax sanctions.
Perlakuan Akuntansi Pajak Pertambahan Nilai (PPN)
Copyright (c) 2025 Agnes Chalis Ignatia Mekel, Johanes Herbert Tene, Ivoletti Merlina Walukow (Author)
DESAIN LAPORAN KEUANGAN BERBASIS APLIKASI PADA STASIUN PENGISIAN DAN PENGANGKUTAN BULK ELPIJI PT. USAHA SETIA SEJATI
This study aims to design an application-based financial reporting system using Microsoft Excel at the Liquefied Petroleum Gas (LPG) Bulk Filling and Transport Station of PT. Usaha Setia Sejati. The application is designed to automatically generate financial reports to facilitate the company’s financial reporting for business continuity. The research was conducted at the LPG Bulk Filling and Transport Station of PT. Usaha Setia Sejati. The main problem addressed is the absence of a structured financial recording and reporting system in accordance with applicable accounting standards in the company. This study uses a qualitative descriptive research method with primary and secondary data sources. Data collection techniques include interviews, observations, and documentation. The results show that the designed financial report system helps the company manage financial data more systematically and structured. The generated financial reports include the income statement, statement of changes in equity, balance sheet, and notes to the financial statements, enabling the company to meet financial information needs and facilitate decision-making and financial supervision. The author recommends that the company consider using the financial report application design created by the researcher to improve systematic financial management in accordance with the applicable accounting standards.
Application-based financial report design, Microsoft excel, LPG Bulk Filling and Transport Station
Copyright (c) 2025 Theresa Agnes Novia Sahelangi, Joseph N. Tangon, Ivoletti M. Walukow (Author)
ANALISIS PERAN KONSULTAN PAJAK DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK (STUDY KASUS PADA KANTOR KONSULTAN PAJAK HR T-CONSULTING MANADO)
This study aims to analyze of the role of tax consultants in improving taxpayer compliance (a case study at HR T-Consulting tax consultant office in Manado). Taxpayer compliance is a critical element in maximizing state revenue; however, administrative violations are still frequently found, leading to the imposition of penalties. In this context, tax consultants serve as advisors who provide education, consultation, and technical assistance to help taxpayers fulfill their tax obligations properly. The study employs a qualitative descriptive method, with data collected through observation, interviews, and documentation. The results indicate that HR T-Consulting has effectively fulfilled its role by preparing proper documentation, offering administrative guidance, and actively communicating with the Tax Office (KPP). The data shows a decrease in the number of sanctioned companies from six in 2024 to four in 2025. This suggests that the involvement of tax consultants positively impacts taxpayer compliance. Furthermore, the research highlights that the success of penalty reduction applications depends not only on the consultant’s competence but also on the taxpayer’s good faith and commitment. Therefore, effective collaboration between tax consultants and taxpayers is a key factor in achieving long-term compliance.
Copyright (c) 2025 Rifka Tumanan, Johanes Tene, Jeane Lasut (Author)
DESAIN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN EMKM BERBASIS APLIKASI PADA DESTINASI WISATA PULAU SARA KABUPATEN KEPULAUAN TALAUD
This research was conducted at Pulau Sara Tourism Destination, which previously did not have a proper financial recording system in accordance with applicable accounting standards. Financial records were unorganized, making financial management difficult. The purpose of this study is to prepare financial statements in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) using Microsoft Excel. This study uses a descriptive method with a case study approach. Data were collected through interviews, observation, and documentation during January 2025. The financial reports prepared include a general journal, ledger, trial balance, income statement, statement of financial position, and notes to financial statements. The results show that the application of SAK EMKM through Excel-based financial reports improves the regularity of transaction recording, provides relevant and reliable financial information, and facilitates business decision-making. This system is expected to be an effective tool in financial management for tourism businesses.
Financial Statements, SAK EMKM, Microsoft Excel, Tourism Destination, Financial Management
Copyright (c) 2025 Imelda S.S. Lalompoh, Stevie Kaligis, Raykes Henrich Tuerah (Author)
ANALISIS PERLAKUAN AKUNTANSI PENDAPATAN DAN BIAYA KONSTRUKSI PADA PT. SEDERHANA KARYA JAYA BERDASARKAN PSAK NOMOR 115
The aim of this study is to analyze the accounting treatment of construction revenue and costs applied by PT. Sederhana Karya, and to evaluate its compliance with Financial Accounting Standards (PSAK) Number 115. This research is based on the recognition that revenue in the construction industry requires accounting treatment in accordance with PSAK No. 115. PT. Sederhana Karya Jaya currently uses two methods: the percentage of completion method and the completed contract method. The purpose of this study is to evaluate the conformity of these practices with the provisions of PSAK No. 115. The descriptive qualitative method was used. Qualitative analysis is used for data analysis, with data collection methods including interviews, observation, and documentation. The analysis process involves collecting primary and secondary data and drawing conclusions based on the findings. The main findings of this study indicate that PT. Sederhana Karya Jaya employs a dual accounting policy to recognize revenue. The company uses the percentage of completion method for significant long-term projects and the completed contract method for short-term projects. Though the terminology is a legacy of previous standards, these practices are consistent with the core principles of PSAK No. 115: recognizing revenue over time and at a point in time. The results of this study indicate that PT. Sederhana Karya Jaya's accounting treatment of revenue substantially aligns with PSAK No. 115. However, to improve clarity for external parties, the company should explicitly ensure consistency with PSAK No. 115 using accounting policy terminology. The company should also communicate the impact of profit volatility arising from the Completed Contract Method to stakeholders.
Revenue Accounting, Construction Costs, PSAK No. 115, PT. Sederhana Karya Jaya
Copyright (c) 2025 Windi Kiding Allo, Wenny A. Ginting, Treesje L. Runtuwene (Author)
ANALISIS PSAK 71 TERHADAP KREDIT MACET KUR PADA PT. PEGADAIAN UPC PANIKI MANADO
This study aims to examine the application of accounting standards to non-performing loan transactions in the People’s Business Credit (KUR) program at PT Pegadaian UPC Paniki Manado. The study adopts a qualitative approach with data collected through observation, interviews, and documentation. Using a qualitative descriptive method with a case study approach, data were obtained from transaction records, interviews with relevant parties, and analysis of accounting and financial reports. The Expected Credit Loss (ECL) calculation applies the three main components of PSAK 71: Probability of Default (PD), Loss Given Default (LGD), and Exposure at Default (EAD).The research focuses on the increasing loan default rate among KUR borrowers during the 2024–2025 period. Only 60% of borrowers made payments regularly, while 40% experienced delays, placing them in the default category. This creates a significant financial risk that requires recognition and measurement in line with PSAK 71, which emphasizes forward-looking credit loss estimation rather than incurred loss recognition.The findings reveal that while the recording of KUR disbursement and repayment follows accounting procedures, credit loss recognition has not fully complied with PSAK 71. Loss reserves (CKPN) are not consistently established, and write-offs occur only after internal approval. Consequently, the application of accounting standards for credit losses should be improved to ensure financial statements present fair and accurate information.
PSAK 71, Expected Credit Loss, Impairment, Loan Default, People’s Business Credit (KUR)
Copyright (c) 2025 Andreina Henjelita Elika Paendong, Jeffry Otniel Rengku, Nixon Sondakh (Author)
ANALISIS PERBANDINGAN ANGGARAN DAN REALISASI BIAYA OPERASIONAL SERTA IMPLIKASINYA TERHADAP EFISIENSI KINERJA PT. ANGKASA PURA SUPORT CABANG MANADO
Abstract The objective of this study is to analyze the comparison between budgeted and actual operating costs and to evaluate their implications for performance efficiency at PT Angkasa Pura Support Manado Branch. The research focuses on assessing the extent to which the alignment between budget and realization influences cost efficiency and supports optimal performance across various work units. The findings indicate that in 2022, the company recorded an efficiency level of 0.85%, which decreased to 0.29% in 2023, and improved to 0.71% in 2024. The main factors contributing to these fluctuations were the post- pandemic adjustments in operational activities and improvements in technical operations. Recommendations from this study include: allocating contingency budgets for future uncertainties, preparing budgets based on historical data and actual operational needs, conducting periodic evaluations of budget realization, and strengthening coordination among work units. These efforts are expected to enhance sustainable operational efficiency and responsiveness to the company’s dynamic environment.
Operating Cost Budget, Performance Efficiency, Budget and Actual Comparison.
Copyright (c) 2025 Amanda Felicita Fortuna Kalesaran, Roslina H.S.D Limpeleh, Beltashar T. Siahaan (Author)
ANALISIS PIUTANG TERHADAP EFEKTIVITAS PENAGIHAN DAN DAMPAK PADA ARUS KAS DI PT. ANGKASA PURA SUPORT CABANG MANADO
This study aims to analyze accounts receivable in relation to collection effectiveness and its impact on cash flow at PT. Angkasa Pura Suport, Manado Branch. The focus of this study is to evaluate how the annual increase in receivables affects the smooth collection process and the company's cash stability in carrying out its operational activities. Data was obtained through interviews, direct observation, and documentation of the company's financial statements for the period 2022–2024. The analysis was conducted by examining receivables ratios such as the Receivables Turnover Ratio, Average Aging of Receivables, Delinquency Ratio, and Collection Ratio, as well as observing cash flow from operational activities. The results indicate that collection effectiveness is not optimal. There has been an increase in receivables from year to year, including delinquent and bad debts, which contributes to disrupted cash inflow. Recommendations for the company include conducting regular and structured collections, reevaluating credit terms to customers, and strengthening the receivables recording and reporting system.
Accounts Receivable, Collection Effectiveness, Cash Flow.
Copyright (c) 2025 Syalomita Mongkareng, Pantji Sintje Alouw, Sicilia Panelewen (Author)
ANALISIS PENGELOLAAN PIUTANG TERHADAP LIKUIDITAS PERUSAHAAN PADA PT. PLN (PERSERO) ULP TOMOHON
This study aims to analyze the impact of accounts receivable management on company liquidity at PT. PLN (Persero) ULP Tomohon. Proper accounts receivable management is considered capable of facilitating cash inflow and supporting the company's ability to meet its short-term obligations. The method used is a qualitative approach. Data were collected through interviews and field observations. The results of the study indicate that accounts receivable management has been carried out systematically and is quite well organized. The collection process is assisted by a digital system and internal procedures, but challenges remain in the form of late payments from customers. This has a direct impact on delayed cash inflow and affects the company's liquidity. Based on these findings, it is recommended that PT. PLN (Persero) ULP Tomohon improve customer understanding of payment obligations, conduct regular evaluations of problem receivables, and expand prepayment policies to avoid spikes in receivables.
Analysis, Accounts Receivable Management, Liquidity
Copyright (c) 2025 Pingkan Valeria Margaretha Katiandagho, Loula Luzy Lenny Walangitan, Merry Ligia Sael (Author)
ANALISIS PENGGUNAAN APLIKASI DEALER MANAGEMENT SYSTEM (DMS) DALAM PROSES PENGINPUTAN FAKTUR PENJUALAN KENDARAAN BERMOTOR PADA PT. KUMALA CEMERLANG ABADI MANADO
This study aims to analyze the use of the Dealer Management System (DMS) application in the motor vehicle sales invoice input process at PT. Kumala Cemerlang Abadi Manado. The Dealer Management System (DMS) is an integrated system that plays a crucial role in supporting vehicle sales operations, including issuing invoices as the primary document of vehicle ownership. However, in practice, various obstacles and constraints remain, such as network disruptions and system errors. This research uses qualitative methods with data collection techniques through observation, interviews, and documentation. The data analysis used is descriptive. The results indicate that PT. Kumala Cemerlang Abadi Manado's overall ineffectiveness in inputting motor vehicle sales invoices using the Dealer Management System (DMS) application is lacking. This system relies heavily on network stability and server performance, as well as a lack of human resources. When disruptions occur, the invoice input process is hampered, resulting in delays in vehicle delivery to customers, vehicle registration (STNK) and vehicle registration (BPKB) issuance, and decreased work productivity. Based on the results of this study, the author recommends that the company provide a more robust network infrastructure, further enhance human resources, add features that integrate the DMS application with tax and financial payment processes, and conduct regular user evaluations and training to optimize the use of the Dealer Management System (DMS) application within the company. Thus, it is hoped that the motor vehicle sales invoice input process at PT. Kumala Cemerlang Abadi Manado can be more effective and efficient, supporting future operational activities.
Analysis, System, Dealer Management System (DMS), Motor Vehicle Sales Invoice.
Copyright (c) 2025 Tesalonika Syalomita Alkassa, Esrie A.N. Limpeleh, Shane A. Pangemanan (Author)
ANALISIS SISTEM AKUNTANSI DALAM PEMBAYARAN KLAIM JAMINAN HARI TUA PADA KANTOR BPJS KETENAGAKERJAAN CABANG MANADO
This study aims to analyze the accounting system and cash disbursement mechanism in the payment of Old Age Security (Jaminan Hari Tua/JHT) claims at the Manado Branch of BPJS Ketenagakerjaan. The JHT claim is a social protection program that provides cash benefits to participants who meet specific requirements. The payment process involves several stages, including application, verification, and fund disbursement, which require an accounting system that is both effective and efficient. This research uses a qualitative approach. Data were collected through in-depth interviews with relevant staff, direct field observations, and documentation studies of existing procedures and accounting records. The analysis was conducted by comparing current practices with applicable accounting standards and operational procedures. The results show that the accounting system for JHT claim payments at the Manado Branch of BPJS Ketenagakerjaan generally follows established procedures. However, several challenges remain in its implementation. These include delays in the verification process, lack of coordination between departments, and incomplete documentation submitted by participants. Nevertheless, the existing internal control system has proven to be relatively effective in maintaining accountability and transparency in the claim payment process. Based on these findings, it is recommended to improve interdepartmental coordination, conduct regular training for staff, implement real-time transparency and digital data management, strengthen internal controls through digital audits and verification, provide clear communication to participants regarding claim requirements and procedures, and enhance digital access and direct claim limits. These efforts are expected to make the JHT claim payment process more efficient and aligned with high standards of accountability.
Accounting System, Cash Disbursement, JHT Claims, BPJS Ketenagakerjaan, Internal Control
Copyright (c) 2025 Mauren Michelle Tabitha Paparang, Sintia Nurani Korompis, Johanne Kristoffel Santie (Author)
ANALISIS MEKANISME PAJAK PENGHASILAN PASAL 23 ATAS JASA FREIGHT FORWARDING PADA PT. POS INDONESIA KCU MANADO
This study examines in-depth the practice of withholding Income Tax (PPh) Article 23 applied to freight forwarding services within PT. Pos Indonesia's Manado Main Branch Office. The primary objective of this study is to identify the mechanisms used by the company to implement this tax provision and to examine its level of compliance with applicable Indonesian tax laws and regulations. The research approach chosen was a qualitative case study design, where data was obtained through a series of in-depth interviews with relevant parties, direct field observations, and a thorough review of supporting documents.The analysis shows that PT. Pos Indonesia, Manado Branch Office, has essentially fulfilled its obligation to withhold Income Tax Article 23 correctly, including in determining the 2% rate of the gross value of services, the calculation process, and the submission of tax reports. This compliance refers to the provisions of Law Number 36 of 2008, as amended by Law Number 7 of 2021. However, this study uncovered several obstacles in its implementation, particularly related to administrative aspects and operational technical limitations. Based on these findings, this study recommends several corrective measures. First, human resource capacity building is needed through specialized training focused on clarifying the criteria for freight forwarding services as subject to Article 23 Income Tax. Second, companies are advised to modernize their tax administration systems by optimizing the use of information technology, including maximizing the use of the e-Bupot application. These steps are expected to increase the efficiency of the tax deduction process and ensure timely and accurate reporting.
Tax Accounting, Income Tax Article 23, Freight forwarding
Copyright (c) 2025 Romavia Wanly Liud, Fanesa Isalia Minanda Syaefudin, Jeane Christine Lasut (Author)
ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PERSEDIAAN BARANG JADI PADA PT. SINAR PURE FOODS INTERNATIONAL
This study aims to analyze the effectiveness of the internal control system over finished goods inventory based on the five components of internal control according to COSO (Committee of Sponsoring Organizations of the Treadway Commission). The formulation of the problem in this study is whether the internal control system over finished goods inventory at PT Sinar Pure Foods International has been running effectively in accordance with the COSO framework. The study was conducted at PT Sinar Pure Foods International, a manufacturing company engaged in the field of fish canning. The method used was qualitative with a descriptive case study approach. Data collection techniques included interviews, observations, and documentation to obtain in-depth information regarding the implementation of internal control over finished goods inventory. The results of the study indicate that internal control at PT Sinar Pure Foods International has mostly been running well and in accordance with several COSO components. The findings of this study identified weaknesses in the form of dual duties for the finished goods supervisor and the lack of formal documentation of the audit committee. The company is advised to improve its organizational structure, separate the functions of receiving, storing, supervising and recording, and improve periodic monitoring to strengthen the effectiveness of internal control.
Internal Control System, Finished Goods Inventory, COSO, Dual Duties, Audit Committee
Copyright (c) 2025 Grace Julinet Timbuleng, Lusye C Kumaat, Opa Mustopa (Author)
ANALISIS EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL ATAS PERSEDIAAN BARANG DAGANG PADA PT. NENGGAPRATAMA INTERNUSANTARA
Abstrak This study aims to analyze the effectiveness of the internal control system for merchandise inventory at PT. Nenggapratama Internusantara. COSO, as a critical component of the internal control system, serves to ensure the accuracy and reliability of merchandise inventory and prevent loss or damage.This research was conducted at PT. Nenggapratama Internusantara. The method used in this study was qualitative, utilizing COSO components and utilizing primary and secondary data sources. Data collection was conducted through observation, interviews, and documentation.The problem encountered was in ordering goods. When customers ordered goods, they incorrectly stated the part number or location of the part on the vehicle. This resulted in an automatic deduction from the system when the goods were released. Therefore, internal controls are essential to prevent this risk.The results of this study indicate that the implementation of the internal control system at PT. Nenggapratama Internusantar has been running effectively overall. This is evident in the existence of clear policies and employee understanding and compliance with these policies. A well-organized internal control system can improve operations and ensure that revenue is managed effectively, ultimately having a positive impact on merchandise inventory. The implementation of COSO (committee of sponsoring organizations) components in internal control helps reduce risks related to inventory.The author provides recommendations related to training for the warehouse and part shop sections periodically to improve accuracy and precision in reading and processing parts numbers, compiling written job descriptions so that employees can better understand their respective responsibilities, the company needs to improve storage shelves so that goods are stored neatly and safely, PT. Nenggapratama Internusantar must pay attention to employee performance and must provide sanctions for employees who do not carry out their duties properly.
Copyright (c) 2025 Putri Wulan Akay, Yelly Paendong, Maykel A Tampenawas (Author)
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PENJUALAN TERHADAP EFEKTIVITAS PENYAJIAN LAPORAN KEUANGAN PADA PT. PERTAMINA GEOTHERMAL ENERGY AREA LAHENDONG
This study aims to analyze the implementation of the Sales Accounting Information System (AIS) and its effect on the effectiveness of financial reporting at PT Pertamina Geothermal Energy, Lahendong Area. The main issues addressed include the uneven implementation of the SAP-based ERP system, particularly in operational units that still use manual recording, as well as weak internal controls. This research employs a descriptive qualitative approach with a case study method through observation, interviews, and document analysis.The results indicate that although the company has implemented an integrated AIS, several obstacles remain, such as delays in recording, non-automated validation processes, and a lack of task segregation, which increases the risk of errors and fraud. Financial statements are prepared periodically and reflect good performance, but they are not fully real-time due to manual processes and limited system integration. The study concludes that the effectiveness of the financial reporting system still has room for improvement. Therefore, it is recommended that the company accelerate comprehensive digitalization, strengthen internal controls, and enhance human resource competencies in managing digital systems to support accurate, efficient, and audit-ready financial reporting.
Copyright (c) 2025 Wulan Charina Pijoh, Jerry Sonny Lintong, Lidya Maramis (Author)
EVALUASI SISTEM INFORMASI AKUNTANSI PENJUALAN PADA PT. TRIDJAYA MOTOR DIVISI MOTOR HONDA
This research aims to evaluate the accounting information system for cash sales implemented at PT Tridjaya Motor, Honda Motorcycle Division. The accounting information system plays a crucial role in supporting operational activities and producing reliable financial reports. This study uses a descriptive qualitative approach through direct observation, in-depth interviews with related personnel, and documentation of the sales process.The findings indicate that the company’s accounting information system for cash sales includes essential elements such as input, process, output, data storage, and internal control. However, several weaknesses were identified, including the lack of full integration between the sales and accounting systems, manual data entry which increases the risk of recording errors, insufficient access control that does not fully adhere to the principle of task segregation, and limited audit trail documentation. The findings indicate that the company’s accounting information system for cash sales includes essential elements such as input, process, output, data storage, and internal control. However, several weaknesses were identified, including the lack of full integration between the sales and accounting systems, manual data entry which increases the risk of recording errors, insufficient access control that does not fully adhere to the principle of task segregation, and limited audit trail documentation.Although the system has improved operational efficiency and reporting, enhancements are needed in terms of process automation, user access restrictions, and system integration. These improvements would enable the accounting information system for cash sales at PT Tridjaya Motor to better support accurate financial recording and managerial decision-making.
Copyright (c) 2025 Sindi Supriyatna, Joseph Nugraha Tangon, Loula Walangitan (Author)
ANALISIS TAX REVIEW PAJAK PENGHASILAN PASAL 21 PADA PT. KARYA SULAWESI UTARA
In order to prevent future penalties, this study attempts to examine how PT. Karya Sulawesi Utara is implementing its income tax Article 21 tax duties. It will show whether the business has complied with its tax obligations in line with the relevant laws by employing a tax review technique.The research was conducted at PT Karya Sulawesi Utara using qualitative methods with primary and secondary data sources involving interviews, observations, and documentation of payslip documents, deduction reports, deposits, and tax reporting of permanent employees during the year 2024.The analysis results indicate that the company has implemented the Tax Expenditure Report (TER) in accordance with applicable regulations, but there are still minor errors found in reporting and calculations that could potentially lead to tax risks. Tax reviews have proven to be an important evaluation tool in identifying discrepancies and enhancing tax compliance. By carrying out tax reviews regularly, the company can minimize potential tax sanctions and ensure that its tax obligations are in accordance with Law Number 36 of 2008 and Government Regulation Number 58 of 2023.Researchers advise companies to use the actual PTKP based on the employee's status, and to further improve compliance in paying taxes to ensure they are submitted before the predetermined deadline.
Copyright (c) 2025 Keydi Tangian, Pantji Sintje Alouw, Jufri Rompas (Author)
ANALISIS SISTEM PENGENDALIAN INTERNAL TERHADAP SISTEM AKUNTANSI LELANG PT. PEGADAIAN UPC PANIKI MANADO
This research is motivated by the importance of implementing an effective internal control system within the accounting information system, particularly in the auction process at PT Pegadaian Unit Pelayanan Cabang Paniki Manado. The accounting information system plays a crucial role in maintaining the accuracy of financial reporting, ensuring operational efficiency, and enhancing customer trust. The objective of this study is to analyze the implementation of the internal control system in the auction accounting information system at PT Pegadaian UPC Paniki Manado. This research applies a qualitative method with a descriptive approach and utilizes primary data sources. Data were collected through direct observation, interviews, and documentation. The findings show that the internal control system has been adequately implemented in terms of organizational structure, task execution, and the quality of human resources. However, weaknesses still exist in the authorization and recording systems, especially regarding the communication of auction surplus funds to customers. These shortcomings reflect ineffective communication, which may result in decreased customer satisfaction and potential errors in financial records. The study recommends that the company increase briefing hours in accordance with standard operational procedures, rotate employees to optimize the auction process, enhance the use of information technology, and conduct regular training to improve human resource competencies. Through these improvements, the company is expected to strengthen transparency, improve accuracy, and build greater customer trust in the auction process.
Copyright (c) 2025 Bulan Ramona Hadi, Opa Mustopa, Andreuw Pantow (Author)
ANALISIS PERLAKUAN AKUNTANSI ATAS PERSEDIAAN BAHAN BAKU PADA PT. ROYAL COCONUT AIRMADIDI
This study aims to examine the accounting treatment of raw material inventory applied by PT Royal Coconut Airmadidi and to assess its conformity with the provisions outlined in the Indonesian Financial Accounting Standards (PSAK) No. 202. Raw material inventory plays a vital role in the preparation of financial statements, thus its management must comply with applicable accounting standards to ensure the reliability and credibility of the information presented. This research employs a descriptive qualitative approach. Data were collected through direct observation, interviews with relevant company personnel, and the analysis of supporting documents related to inventory management. The research focuses on the processes of recording, recognition, and valuation of inventory conducted by the company. The findings indicate that PT Royal Coconut Airmadidi uses a perpetual inventory recording system and applies the FIFO (First In, First Out) method in managing its coconut-based raw materials. In general, the recognition and measurement practices align with PSAK No. 202, where inventory is recognized upon receipt in the warehouse and subsequently recorded in both the income statement and the balance sheet. However, inaccuracies were identified in the recording process due to calculation errors found in the inventory cards. This suggests that although the accounting principles are generally well implemented, technical weaknesses in recording still exist, potentially affecting the accuracy of financial reporting. Therefore, the company is advised to enhance its internal monitoring and accuracy in inventory documentation to ensure the production of more reliable financial reports.
Accounting Treatment, Raw Material Inventory, PSAK No. 202
Copyright (c) 2025 Renata Isabella Taalempungan, Anita Ludia Vivian Wauran, Harty Unike Hana Lydia Koagouw (Author)
ANALISIS PENERAPAN PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE (GCG) PADA PT. INDOTRUCK UTAMA CABANG MANADO
This research aims to analyze the implementation of Good Corporate Governance (GCG) principles at PT Indotruck Utama Manado branch and to determine the suitability of these principles within the company. The successful implementation of GCG principles in companies operating in the heavy equipment distribution and services sector relies on prioritizing transparency, accountability, responsibility, independence, and fairness in all operational aspects. Companies must continuously optimize the efficiency and effectiveness of their operations to maintain global competitiveness. The study was conducted at PT Indotruck Utama Manado branch, employing a qualitative descriptive approach using primary and secondary data sources. Data collection techniques included interviews, observations, and documentation. Data analysis involved three stages: data reduction, data collection & presentation, and drawing conclusions and suggestions. Based on the research findings, it can be concluded that PT Indotruck Utama Manado branch has implemented GCG principles. However, there are still areas that require improvement to ensure all involved elements align with the prevailing GCG provisions. This is particularly evident in the aspect of Transparency, specifically regarding limitations in information disclosure within the company's internal systems. In conclusion, the company must address the inconsistencies in Transparency to enhance the effectiveness of all operational activities. Recommendations for the company include improving information disclosure and performance evaluation systems, expanding Corporate Social Responsibility (CSR) initiatives, increasing independence in decision-making, upholding the principle of fairness, and enhancing employee meticulousness.
Good Corporate Governance, Transparency, Accountability, Responsibility, Independency, Fairness
Copyright (c) 2025 Dwi Nurchasana, Treesje Amelia Langi, Roslina Herlina Silvana Detty Limpeleh (Author)
ANALISIS PERAN KONSULTAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MELAKSANAKAN KEWAJIBAN PERPAJAKAN PADA KONSULTAN PAJAK HR T-CONSULTING MANADO
This study aims to analize the role of tax consultants in improving taxpayer compliance in fulfulling tax obligationsat HR T-Consulting Manado. The background pf this research stems from the low level of compliance among taxpayer, due to limited understanding of tax regulations, the complexity of the reporting system, and dynamic regulatory changes. In this cintext, tax consultants are considered strategic actors who bridge knowledge gaps and provide both technical and strategic assistance to clients. This research employs a descriptive qualitative approach using interviews, observations, and documentation. The findings reveal that tax consultants perform three main roles: educational, administrative, and strategic through tax planning. These roles contribute positively to taxpayer compliance, both formally and intrinsically. Despite encountering several obstacles such as document delays, system disruptions, and regulatory changes, HR T-Consulting manages to overcome these challenges through proactive communication, digital technology utilization, and contigency strategis. Overall, the role of tax consultants in proven to be trasformative in fostering compliant, adaptive, and sustainable taxpayer behavior. The author suggest conducting regular educational programs and regulatory briefings to ensure clients remain informed about changes in tax regulations, as well as designing a more structured and adaptive internal standard operating procedure (SOP) to enticipate document delays and technical disruptions.
Tax Consultants, Taxpayer Compliance, Tax
Copyright (c) 2025 Saskia Nava Tengor, Esrie A. N. Limpeleh, Grace Ropa (Author)