Vol. 4 No. 2 (2026): Jurnal Ekonomi, Kependidikan, Manajemen, dan Akuntansi

Articles

• The Influence of Accounting Software Usage and Digital Financial Application Utilization on the Operational Efficiency of MSMEs in Tompaso District

  Michelita Gratia Supit, James J. Manegkey, Adventinus K. Lambut

  1-8

  • pdf (Bahasa Indonesia)

• The Influence of E-Commerce Understanding and Accounting Information System Understanding on Entrepreneurial Intention Among Accounting Students at FEB UNIMA (Cohorts 2022–2025)

  Jenifer Q. Rumondor, Sjeddie R. Watung, Frida M. Sumual

  9-17

  • pdf (Bahasa Indonesia)

• The Influence of the Audit Opinion of the Audit Board of the Republic of Indonesia (BPK) on the Level of Corruption in the North Sulawesi Provincial Government

  B. Marshanda Sasela, Sjeddie R. Watung, Frida M. Sumual

  18-25

  • pdf (Bahasa Indonesia)

• Analysis of the Calculation and Withholding of Article 21 Income Tax on Employee Salaries at PT Dexa Medica, Manado Branch

  Cornelie P Rungkat, Royke I.J. Pangkey

  26-33

  • pdf (Bahasa Indonesia)

• Analysis of the Land and Building Tax Collection System and Procedures in Sonder District, Minahasa Regency

  Trivena J. Rorintulus, Jenny N. Kaligis, Andrew P. Marunduh

  34-41

  • pdf (Bahasa Indonesia)

• Analysis of the Calculation and Withholding of Article 21 Income Tax on Employee Salaries at the North Sulawesi Provincial Agriculture and Livestock Agency

  Brilly Josua Sarinda, Arie F. Kawulur, Lenny L. Evinita

  42-51

  • pdf (Bahasa Indonesia)

• The Influence of Local Taxes and Local User Charges on Locally-Generated Revenue of Regencies/Cities in Gorontalo Province (2018–2023 Period)

  Yohanis Walujan, James Manengkey

  52-61

  • pdf (Bahasa Indonesia)

• Analysis of Environmental Accounting Implementation in Waste Management at the Tomohon City Environmental Agency

  Revanli Cristian Mantiri, Frida M. Sumual

  62-70

  • pdf (Bahasa Indonesia)

• Implementation of SAK EMKM-Based Financial Reporting in the Preparation of Financial Statements for the Aneka Material Jaya Building Supply MSME in Tomohon City

  Cikita M. Manoppo, Jaqueline E.M. Tangkau, Andrew P. Marunduh

  71-79

  • pdf (Bahasa Indonesia)

• The Effect of Profit-Sharing Rates and the Financing-to-Deposit Ratio on the Volume of Profit-Sharing-Based Financing at Sharia Commercial Banks Listed on the Indonesia Stock Exchange (IDX) (2022–2025)

  Frenly Nayoan, Linda A.O Tanor

  80-88

  • pdf (Bahasa Indonesia)

• The Influence of Local Taxes and Revenue from the Management of Separated Regional Assets on the Locally-Generated Revenue (PAD) of Tomohon City (2015–2023)

  Joharsel A.N Kairupan, Jenny N. Kaligis

  89-97

  • pdf (Bahasa Indonesia)

• Analysis of Financial Management Effectiveness Among Copra Entrepreneurs (A Case Study in Pasalulu Village, Tabaru District, West Halmahera Regency)

  Riski Kamisi, Sjeddie R. Watung

  98-106

  • pdf (Bahasa Indonesia)

• The Effect of Green Accounting Implementation and Environmental Performance on the Firm Value of Manufacturing Companies Listed on the IDX in 2023

  Amordeo Ariel Sentinuwo

  107-115

  • pdf (Bahasa Indonesia)

• Analysis of the Implementation of SAK EMKM in the Preparation of MSME Financial Statements (A Case Study of Warung Makan Sinar Minahasa)

  Yulianus Uny

  116-123

  • pdf (Bahasa Indonesia)

• Analysis of the Accounting Information System at PT PNM (Persero), Langowan Unit

  Meifie Nelania Tendean

  124-130

  • pdf (Bahasa Indonesia)

• Analysis of the Petty Cash Accounting Information System at the Village Unit Cooperative (KUD) Wenang, Manado City

  Hiskia Lolowang

  131-140

  • pdf (Bahasa Indonesia)

• The Influence of Financial Ratios on the Financial Performance of Energy Sector Companies Listed on the Indonesia Stock Exchange (2020–2022)

  Niati Nanda Dalope, Nikolas F. Wuryaningrat, Miryam P. Lonto

  141-149

  • pdf (Bahasa Indonesia)

• Analysis of Article 25 Income Tax Accounting at CV Venus Kumersot Raya

  Erlita Boletimi, Arie F. Kawulur, James Manengkey

  150-157

  • pdf (Bahasa Indonesia)

• Analysis of the Implementation of SAK EMKM for Micro, Small, and Medium Enterprises (A Study of MSMEs in Sonder District)

  Princessha Baby Menajang, Aprili Bacilius

  158-164

  • pdf (Bahasa Indonesia)

• Analysis of the Calculation, Remittance, and Reporting of Article 23 Income Tax at PT Sinar Pure Foods Internasional

  Mecky Wurangian, Christie Nilam Parangeng

  165-172

  • pdf (Bahasa Indonesia)