Vol. 3 No. 4 (2025): Jurnal Ekonomi, Kependidikan, Manajemen, dan Akuntansi

Articles

• THE EFFECT OF TAX JUSTICE AND TAX UNDERSTANDING ON TAX EVASION AT MANADO KPP

  Putri Swandari Mandak, Frida M. Sumual, Aprili Bacilius

  1-11

  • pdf (Bahasa Indonesia)

• IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS FOR MICRO, SMALL, AND MEDIUM ENTERPRISES AT THE 1000 NURHIDAYAH COFFEE SME IN TANA TORAJA REGENCY

  Dionisia Mivenia, James Manengkey, Florence O. Moroki

  12-20

  • pdf (Bahasa Indonesia)

• THE INFLUENCE OF THE IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS AND ACCOUNTING INFORMATION SYSTEMS ON THE FINANCIAL PERFORMANCE OF THE SOUTH MINAHASA REGENCY GOVERNMENT

  Rahel Ronga, Frida M. Sumual, Olifia Yodiawati Tala

  21-31

  • pdf (Bahasa Indonesia)

• THE EFFECT OF RELIGIOSITY, LOVE OF MONEY AND TAX KNOWLEDGE ON TAXPAYER COMPLIANCE OF MSMES IN WEST HALMAHERA REGENCY

  Nadya Mangente, Joubert M. Dame, Pebisitona M. Purba

  32-40

  • pdf (Bahasa Indonesia)

• IMPLEMENTATION OF BLOCKCHAIN ​​TECHNOLOGY IN IMPROVING TRANSPARENCY AND RELIABILITY OF FINANCIAL REPORTING

  Stevanelia G. Gara, Frida M. Sumual, Octavia D. M. Tuegeh

  41-48

  • pdf (Bahasa Indonesia)

• ANALYSIS OF CALCULATION AND REPORTING OF INCOME TAX (PPh) ARTICLE 23 AT PT.PLN NUSANTARA POWER UPDK MINAHASA

  Aprilia Trifena Tambingon, Jaqueline E.M. Tangkau, Andrew P. Marunduh

  49-58

  • pdf (Bahasa Indonesia)

• The Influence of Transfer Pricing and Debt Costs on Tax Avoidance in Manufacturing Companies in the Food and Beverage Subsector Listed on the IDX in 2021-2024

  Hilda Tetehuka, Lenny L. Evinita, Octavia D. M. Tuegeh

  59-67

  • pdf (Bahasa Indonesia)

• ANALYSIS OF THE IMPLEMENTATION OF THE LAND AND BUILDING TAX COLLECTION SYSTEM AND PROCEDURES FOR RURAL AND URBAN AREAS IN TOMOHON CITY

  Ravael R. A. Boseke, Olviane O. Sumampouw

  68-77

  • pdf (Bahasa Indonesia)

• ANALYSIS OF THE IMPLEMENTATION OF ACTIVITY BASED COSTING (ABC) SYSTEM AT IKM CENTER MOM MIYUKI

  Jelia Jelli, Tinneke E.M. Sumual, Linda A.O Tanor

  78-86

  • pdf (Bahasa Indonesia)

• IMPLEMENTATION OF ACCOUNTING STANDARDS FOR MICRO, SMALL, AND MEDIUM ENTITIES (SAK EMKM) IN MSMEs IN MINAHASA REGENCY (STUDY OF MSME LINKA PHOTOCOPY & DIGITAL PRINTING TATAARAN PATAR)

  Nikita Fanesa Engkol, Jenny N. Kaligis, Jaqueline E.M. Tangkau

  87-95

  • pdf (Bahasa Indonesia)

• THE EFFECT OF TAX EXTENSIFICATION, INTENSIFICATION, AND TAX SANCTIONS ON RURAL AND URBAN LAND AND BUILDING TAX REVENUE (EMPIRICAL STUDY OF MAESA UNIMA VILLAGE)

  Winda Lomo, Johny Manaroinsong, Jaqueline E.M. Tangkau

  96-106

  • pdf (Bahasa Indonesia)

• THE EFFECT OF GREEN ACCOUNTING ON ENVIRONMENTAL PERFORMANCE IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2020-2024

  Greistiani, Tinneke E.M. Sumual, Lenny Leorina Evinita

  107-117

  • pdf (Bahasa Indonesia)

• THE IMPACT OF UNDERSTANDING ACCOUNTING, TAXATION, AND DIGITALIZATION OF TAX SERVICES ON TAXPAYER COMPLIANCE OF MSMES (A STUDY OF MSMES IN WAWALINTOUAN VILLAGE)

  Helmina Sitanggang, Sjeddie R. Watung, Jaqueline E.M. Tangkau

  118-127

  • pdf (Bahasa Indonesia)

• ANALYSIS OF THE IMPLEMENTATION OF FINANCIAL REPORT PREPARATION BASED ON EMKM SAK FOR MSMES IN IMPROVING COMPETITIVENESS (CASE STUDY OF MSMES IN SINSINGON VILLAGE, BOLAANG MONGONDOW REGENCY)

  Yeremias Momongan, Tinneke E.M. Sumual, Octavia D. M. Tuegeh

  128-137

  • pdf (Bahasa Indonesia)

• ANALYSIS OF PEOPLE'S BUSINESS CREDIT IN THE DEVELOPMENT OF MICRO, SMALL, AND MEDIUM ENTERPRISES (CASE STUDY OF POIGAR VILLAGE)

  Novditya Mirah, Johny Manaroinsong, Florence O. Moroki

  138-146

  • pdf (Bahasa Indonesia)

• THE EFFECT OF TAX SANCTIONS AND TAXPAYER AWARENESS ON RESTAURANT TAXPAYER COMPLIANCE IN TOMOHON CITY

  Cornelia L. P Pandeirot, Cecilia L. Kewo, Hisky R. Kawulur

  147-155

  • pdf (Bahasa Indonesia)

• THE EFFECT OF EMPLOYEE COMPETENCE AND INTERNAL CONTROL SYSTEM ON FINANCIAL PERFORMANCE AT PT PEGADAIAN TOMOHON BRANCH

  Sherina A. Mantik, Cecilia L. Kewo, Hisky R. Kawulur

  156-165

  • pdf (Bahasa Indonesia)

• THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEMS AND EMPLOYEE WORK QUALITY ON THE EFFECTIVENESS OF INTERNAL CONTROL OF ELECTRICITY SALES AT PT. PLN ULP TONDANO (Persero)

  Meylani Claudia Kaawoan, Jaqueline E.M. Tangkau, Ananta Dian Pratiwi

  166-175

  • pdf (Bahasa Indonesia)

• THE EFFECT OF TAX KNOWLEDGE AND TAX SANCTIONS ON TAXPAYER COMPLIANCE OF MSMES IN MINAHASA REGENCY

  Meilyn Y. Mokoagouw, Florence O. Moroki

  176-185

  • pdf (Bahasa Indonesia)

• THE INFLUENCE OF VILLAGE APPARATUS COMPETENCE AND COMMUNITY PARTICIPATION ON THE ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT IN LOLAH VILLAGE

  Andre Abraham Moningka, James Manengkey, Florence O. Moroki

  186-193

  • pdf (Bahasa Indonesia)