Vol. 4 No. 1 (2026): Jurnal Ekonomi, Kependidikan, Manajemen, dan Akuntansi

Articles

• ANALYSIS OF THE PREPARATION OF FINANCIAL REPORTS OF COCONUT SHAKE MICRO-ENTERPRISES BASED ON INDONESIAN SAK FOR EMKM

  Lovely D. E. Tumatar, Florence O. Moroki

  1-9

  • pdf (Bahasa Indonesia)

• THE INFLUENCE OF FINANCIAL LITERACY AND ACCOUNTING INFORMATION SYSTEMS ON THE FINANCIAL PERFORMANCE OF MSMEs IN TOMOHON CITY

  Litania P. Karuh, Jaqueline E.M. Tangkau, James Manengkey

  10-19

  • pdf (Bahasa Indonesia)

• THE ROLE OF INTERNAL AUDITORS IN PREVENTING FRAUD IN LOCAL GOVERNMENT

  Christina A. Papilaya, Linda A. O. Tanor, Lenny L. Evinita

  20-28

  • pdf (Bahasa Indonesia)

• FACTORS INFLUENCING STOCK RETURNS IN MANUFACTURING COMPANIES IN THE FOOD & BEVERAGE SUB-SECTOR ON THE INDONESIA STOCK EXCHANGE

  Shani Fiona Alicia Kapoh, Linda A.O Tanor, James Manengkey

  29-39

  • pdf (Bahasa Indonesia)

• ANALYSIS OF INCOME TAX ARTICLE 21 OF MARISA STATE KINDERGARTEN

  Kezia Putri Ferina Langitan, Frida M. Sumual, Aprili Bacilius

  40-49

  • pdf (Bahasa Indonesia)

• THE IMPACT OF RISK MANAGEMENT IMPLEMENTATION ON THE FINANCIAL PERFORMANCE OF THE BANKING INDUSTRY

  Christania M. Hansun, Frida M. Sumual, Ananta Dian Pratiwi

  50-57

  • pdf (Bahasa Indonesia)

• THE EFFECT OF SERVICES, CONSULTATION, AND SUPERVISION OF REPRESENTATIVE ACCOUNTS ON TAXPAYER COMPLIANCE

  Amelia Syahrani Yusri, James Manengkey

  58-65

  • pdf (Bahasa Indonesia)

• ANALYSIS OF FINANCIAL REPORT PREPARATION BASED ON EMKM SAK AT GIFT CAKE BAKERY

  Novita Monalisa Uguy, Aprili Bacilius

  66-76

  • pdf (Bahasa Indonesia)

• ANALYSIS OF THE IMPLEMENTATION OF GOLD PAWN ACCOUNTING (RAHN) AT PT. PEGADAIAN (PERSERO) TOMOHON BRANCH

  Siti Fauziah Al Haq Musa, Frida M. Sumual, Hisky R. Kawulur

  77-87

  • pdf (Bahasa Indonesia)

• THE INFLUENCE OF VILLAGE FUND MANAGEMENT APPARATUS COMPETENCE, COMMUNITY PARTICIPATION AND INTERNAL CONTROL SYSTEM ON ALLOCATION MANAGEMENT ACCOUNTABILITY

  Syaripudin Hasan, Florence O. Moroki, Andrew P. Marunduh

  88-96

  • pdf (Bahasa Indonesia)

• FINANCIAL MANAGEMENT ANALYSIS TO IMPROVE MSME PERFORMANCE AT UD MIRACLE SARONGSONG

  Gerald Kasi, Florence O. Moroki, James Manengkey

  97-105

  • pdf (Bahasa Indonesia)

• The Influence of Service Quality and Tax Sanctions on MSME Taxpayer Compliance in Loce Village, West Halmahera Regency

  Selti Elkana, Sri P. Siswanto, Andrew P. Marunduh

  106-115

  • pdf (Bahasa Indonesia)

• THE EFFECT OF TAX KNOWLEDGE, TAXPAYER AWARENESS AND INCOME LEVEL ON TAXPAYER NON-COMPLIANCE IN PAYING RURAL AND URBAN LAND AND BUILDING TAX (PBB-P2) IN WAWALINTOUAN VILLAGE

  Tiara Anisa Bachmid, Frida M. Sumual, Olifia Yodiawati Tala

  116-124

  • pdf (Bahasa Indonesia)

• Analysis of Village Treasurer's Understanding of Taxes on Village Finances in Loce Village, East Sahu District, West Halmahera Regency

  Anastasia Samehe, Robert Winerungan, Cecilia Lelly Kewo

  125-131

  • pdf (Bahasa Indonesia)

• THE EFFECT OF INTERNAL CONTROL ON FRAUD PREVENTION AT THE BPK RI REPRESENTATIVE OFFICE OF NORTH SULAWESI PROVINCE

  Arsenal J.S. Sumanti, Meidy S.S. Kantohe, Andrew P. Marunduh

  132-140

  • pdf (Bahasa Indonesia)

• THE EFFECT OF TAX RATES, INCOME LEVEL, AND TAXPAYER AWARENESS ON TAXPAYER COMPLIANCE OF MSMES IN WEST AMURANG DISTRICT

  Erika J. Alelo, Florence O. Moroki

  141-151

  • pdf (Bahasa Indonesia)

• THE INFLUENCE OF THE EXPERTISE AUDIT COMMITTEE ON TAX AVOIDANCE (A STUDY OF MANUFACTURING COMPANIES IN THE FOOD AND BEVERAGE SUB-SECTOR LISTED ON THE IDX 2022-2024)

  Delia Lumantow, Nova Ch. Mamuaya, Jaqueline E.M. Tangkau

  152-1`62

  • pdf (Bahasa Indonesia)

• INCOME TAX IMPOSITION ON ENTREPRENEURS IN ONLINE TRADING TRANSACTIONS (E-COMMERCE) A STUDY OF VAPE ENTREPRENEURS IN ONLINE TRANSACTIONS IN TONDANO CITY

  Claudio Rolando Gerungan, Sjeddie Watung, Michael Miran

  163-169

  • pdf (Bahasa Indonesia)

• ANALYSIS OF INTERNAL CONTROL OF RECEIVABLES AND FOLLOW-UP MECHANISM FOR DOUBTIVE RECEIVABLES AT PT PLN PERSERO ULP KAWANGKOAN

  Figo Sumual, Arie F. Kawulur, Jaqueline E.M. Tangkau

  170-175

  • pdf (Bahasa Indonesia)

• THE EFFECT OF PRESENTATION AND ACCESSIBILITY OF FINANCIAL REPORTS ON FINANCIAL MANAGEMENT ACCOUNTABILITY AT (BKAD) SOUTH MINAHASA

  Erika Trivosa Mokalu, Florence O. Moroki, Aprili Bacilius

  176-183

  • pdf (Bahasa Indonesia)