Vol. 3 No. 1 (2025): Jurnal Ekonomi, Kependidikan, Manajemen, dan Akuntansi

Articles

• COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE OF CONVENTIONAL BANKS AND INDONESIAN SYARIAH BANKS REGISTERED WITH THE FINANCIAL SERVICES AUTHORITY (OJK) FOR THE PERIOD 2019-2022

  Geovani Amelia Tumbal, Nikolas F. Wuryaningrat, Miryam P. Lontoh

  1-8

  • pdf (Bahasa Indonesia)

• THE EFFECT OF TRAINING, WORK EXPERIENCE AND ACCOUNTING KNOWLEDGE ON THE EFFECTIVENESS OF ACCOUNTING INFORMATION SYSTEM AT PT. PLN ULP TONDANO

  Ade Putri Laumba, Johny Manaroinsong, Andrew P. Marunduh

  9-17

  • pdf (Bahasa Indonesia)

• ANALYSIS OF ACCOUNTING SYSTEM OF PNS PAYROLL AT DEPARTMENT OF POPULATION AND CIVIL REGISTRATION OF MINAHASA REGENCY

  Chavellino Karundeng, Frida M. Sumual, Aprili Bacilius

  18-22

  • pdf (Bahasa Indonesia)

• THE INFLUENCE OF ACCOUNTING KNOWLEDGE, EDUCATION LEVEL AND ACCOUNTING TRAINING ON THE USE OF ACCOUNTING INFORMATION IN UMKM IN TOMOHON CITY

  Widi Rotikan, Jaqueline Tangkau, James Manengkey

  23-32

  • pdf (Bahasa Indonesia)

• ANALYSIS OF TAXPAYER COMPLIANCE IN MICRO, SMALL AND MEDIUM ENTERPRISES (MSMEs) IN TENGA VILLAGE, TENGA DISTRICT

  Vina Tesalonika Omega Jacob, Rocyke I.J. Pangkey, Olifia Y. Tala

  33-42

  • pdf (Bahasa Indonesia)

• IMPLEMENTATION OF ISAK 335 IN THE FINANCIAL REPORT OF NON-PROFIT ORGANIZATIONS (CASE STUDY: SEMOK PENGGAK SD GMIM II MADIDIR URE BITUNG CITY)

  Arliani, Arie F. Kawulur, Michael Miran

  43-50

  • pdf (Bahasa Indonesia)

• THE EFFECT OF BUSINESS SIZE, OWNER'S PERCEPTION AND LENGTH OF BUSINESS ON THE UNDERSTANDING OF UMKM ACTORS IN PREPARING FINANCIAL REPORTS BASED ON SAK-EMKM IN TONDANO BARAT DISTRICT

  Yepta Stepanus Sitepu, Tinneke E.M. Sumual, James Manengkey

  51-59

  • pdf (Bahasa Indonesia)

• THE EFFECT OF SELF ASSESSMENT SYSTEM, TAX SANCTIONS AND TAX MODERNIZATION ON TAXPAYER COMPLIANCE AT KP2KP TONDANO (Tax Service, Counseling and Consultation Office)

  Fabio Johanis Nelwan, Meidy S.S. Kantohe, Michael Miran

  60-69

  • pdf (Bahasa Indonesia)

• IMPLEMENTATION OF PSAK NO. 71 ON RECEIVABLES ON NON-PERFORMING LOANS IN SARUNTA WAYA MULTIPURPOSE COOPERATIVE (KSU)

  Ni Wayan Juniasih, Andrew P. Marunduh

  70-78

  • pdf (Bahasa Indonesia)

• EVALUATION OF THE IMPLEMENTATION OF ELECTRONIC DATA PROCESSING SYSTEM IN INTERNAL CONTROL OF INVENTORY OF CV. ANUGERAH MULIA TOMOHON

  Rivenda I. I. Supit, Yance Tawas, James Manengkey

  79-88

  • pdf (Bahasa Indonesia)

• THE EFFECT OF TAX PLANNING AND DEFERRED TAX EXPENSE ON PROFIT MANAGEMENT IN LQ-45 COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) IN THE 2020-2023 PERIOD

  Natalia Shintia Tumbel, Rocyke I.J. Pangkey, Olifia Yodiawati Tala

  89-101

  • pdf (Bahasa Indonesia)

• ANALYSIS OF THE IMPLEMENTATION OF TAX ACCOUNTING PPH ARTICLE 23 AT PT POS INDONESIA (PERSERO) MANADO BRANCH

  Inggrid Husain, Linda A. O. Tanor, Aprili Bacilius

  102-112

  • pdf (Bahasa Indonesia)

• The Influence of Accounting Understanding and Utilization of Information Technology on the Implementation of EMKM SAK (Case Study on UMKM in West Tondano District)

  Godfearing E. H. Sumarauw, Jaqueline E.M. Tangkau, Andrew P. Marunduh

  113-123

  • pdf (Bahasa Indonesia)

• ANALYSIS OF FINANCIAL REPORT PREPARATION IN MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMEs) AT BANG PING PHOTOGRAPHY

  Welsi Tandi Pau, Sjeddie R. Watung, James Manengkey

  124-133

  • pdf (Bahasa Indonesia)

• Analysis of Accountability and Transparency in Management of School Operational Assistance (BOS) Funds

  Samuel Panjaitan, Cecilia Lelly Kewo, Florence O. Moroki

  134-141

  • pdf (Bahasa Indonesia)

• IMPLEMENTATION OF ISAK NO. 35 ON THE FINANCIAL REPORT OF GMIM PETRA KINILOW CHURCH

  Cinthya T. Ch. Fehr, Cecilia L. Kewo

  142-152

  • pdf (Bahasa Indonesia)

• THE EFFECT OF ROTATION AND AUDIT COMMITTEE ON AUDIT QUALITY (STUDY OF FOOD AND BEVERAGE COMPANIES LISTED ON THE IDX 2020-2023)

  Jeily Vio Mancari, Frida M. Sumual, Jaqueline E.M Tangkau

  153-165

  • pdf (Bahasa Indonesia)

• ANALYSIS OF TAX ACCOUNTING IMPLEMENTATION AT PT. SUZUKI FINANCE MANADO BRANCH

  Vallerio D. Tompunu, Jaqueline E. M. Tangkau, Miryam P. Lonto

  166-176

  • pdf (Bahasa Indonesia)

• ANALYSIS OF PRODUCTION COST DETERMINATION TO DETERMINE THE SELLING PRICE OF THE TONDANO TOFU FACTORY UMKM

  Julkipli Iskandar, Jenny N. Kaligis, Cristofer Sumiok

  177-188

  • pdf (Bahasa Indonesia)

• Analysis of Non-Profit Accounting Financial Reports Based on PSAK No. 45 at the MT-s Plus Tarbiyah Tondano Foundation

  Jean Riane Rompas, Linda A.O Tanor, Aprili Bacilius

  189-201

  • pdf (Bahasa Indonesia)