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All Journal AKRUAL: Jurnal Akuntansi Jurnal Kewarganegaraan JURNAL UMBANUA Jurnal Pengabdian pada Masyarakat JWM (JURNAL WAWASAN MANAJEMEN) JPEMAS : Jurnal Pengabdian Kepada Masyarakat

Putong, Ivonne Helena

Politeknik Negeri Manado

Author-ID : 5415270

Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Mechanical Engineering Social Sciences Transportation Other

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Articles

PENINGKATAN DAYA SAING INDUSTRI KREATIF UNGGULAN SULAWESI UTARA MENGHADAPI MASYARAKAT EKONOMI ASEAN (MEA) Ivonne Helena Putong
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 9 No. 2 (2021)
Publisher : Universitas Lambung Mangkurat

In 2015, Indonesia entered a new economic era in the Southeast Asian Region, namely the introduction to the Asean Economic Community (AEC). The role of the creative industry that is so large and significant must be maintained to be able to compete in the implementation of the AEC. This study aims to identify and recommend strategies for the creative and leading industries of North Sulawesi Province to improve competitiveness in the face of the AEC. To formulate alternative strategies to increase industrial competitiveness using SWOT analysis. Some creative industry players become informants through in-depth interviews. The list of questions consists of two parts. The first part deals with historical information on the establishment of a business. The second part is 26 question items that refer to the Diamond Model (DM). The results of the SWOT analysis, the pottery industry and the stage home industry are in quadrant I. It means that the company is implementing an SO strategy. The SO strategy is to utilize the company's internal strengths to attract external profits. In general, organizations will implement WO, ST or WT strategies to achieve situations where they can implement SO strategies. The existence of the ASEAN free market is a threat and also an opportunity that must be exploited. Human resources are a major factor in the creative industry. The results found a crisis of skilled and professional labor in the pottery industry and stilt houses. Most of the existing workforce is self-taught because it is a hereditary industry. Specifically for the stage home industry, attention needs to be paid to the continuity of wood raw materials and the licensing is simplified.

Analisis Sistem Pengendalian Internal pada Organisasi Nirlaba Pantji Sintje Alouw; Roosye Awuy; Harty U.H.L. Koagouw; Antonius Adolf Tandi; Ivonne Helena Putong
Jurnal Kewarganegaraan Vol 6 No 3 (2022): October 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Abstrak Sebagai organisasi nirlaba, gereja menjalankan organisasinya berdasarkan pelayanan kepada jemaat tanpa memikirkan keuntungan. Gereja mengandalkan pendanaannya dari sumbangan jemaat dan donatur. Kepercayaan donatur akan tercapainya visi, misi dan tujuan organisasi dapat dicapai dengan adanya pengendalian internal yang baik. Gereja GMIM Lotta merupakan anggota dari Sinode GMIM juga dituntut untuk menjalankan pengendalian internal yang baik. Tujuan penelitian ini untuk menganalisis penerapan sistem pengendalian internal pada jemaat GMIM Lotta. Metode penelitian yang digunakan adalah deskriptif kualitatif berdasarkan wawancara dengan pihak yang terlibat dalam pengelola keuangan, dokumentasi struktur organisasi, dokumen dan laporan yang digunakan juga membaca aturan tata kelola keuangan dari sinode. Penerapan sistem pengendalian internal di gereja belum berjalan dengan baik. Terdapat beberapa kendala. Untuk mengatasi kendala yang ada perlu peningkatan pengetahuan dan keterampilan melalui pelatihan/pendidikan guna meningkatkan kompetensi. Buku Pedoman Pelayanan Pengawasan dan Tata Kelola Perbendaharaan disusun tahun 2018 sehingga perlu dilakukan pembaharuan/revisi sesuai dengan perkembangan. Kata Kunci: Pengendalian internal, gereja Abstract As a non-profit organization, the church runs its organization based on service to the congregation without the idea of profit. A church relies on donations from congregations and donors for its funding. Donors' trust in achieving the vision, mission and goals of the organization can be achieved with good internal control. The Lotta GMIM Church is a member of the GMIM Synod that is expected to have good internal control. The purpose of this research was to analyze the implementation of the internal control system in the GMIM Lotta congregation. The research method used is descriptive qualitative-based on interviews with parties involved in financial management, documentation of organizational structure, documents and reports used as well as reading the rules of financial governance from the synod. The implementation of the internal control system in the church has not performed well. There are several obstacles. To overcome those obstacles, the system's skills needs to be improved through training/education in order to improve competence. The Treasury Supervision and Governance Service Manual was compiled in 2018 so that improvements/revisions need to be made in accordance with developments. Keywords: Internal control, church

Implementasi ISAK No. 35 Atas Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba (Studi Kasus pada GMIM Bethesda Tatelu) Gracia Joylisti Turangan; Ivonne Helena Putong; Joseph Nugraha Tangon
Jurnal Kewarganegaraan Vol 6 No 2 (2022): September 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

AbstrakGereja Masehi Injili di Minahasa (GMIM) merupakan salah satu entitas berorientasi nonlaba. GMIM adalah bagian dari denominasi gereja yang beragama Kristen Protestan dan anggota Persatuan Gereja Indonesia (PGI). GMIM di dalamnya terdapat Badan Pekerja Majelis Jemaat (BPMJ) yang menyusun rencana-rencana dan realisasi kegiatan gereja termasuk kegiatan akuntansi yang menyajikan laporan keuangan gereja. Penelitian ini bertujuan untuk mengimplementasikan Interpretasi Standar Akuntansi Keuangan (ISAK) No. 35 atas Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba pada GMIM Bethesda Tatelu. Metode penelitian yang digunakan adalah kualitatif deskriptif. Hasil penelitian menunjukkan bahwa penyajian laporan keuangan di Jemaat GMIM Bethesda Tatelu disusun berdasarkan buku Pedoman Pelayanan Pengawasan dan Pengelolaan Perbendaharaan GMIM berupa pendapatan, belanja dan realisasi anggaran. Hal ini berarti, penyajian laporan keuangan Jemaat GMIM Bethesda Tatelu belum mengimplementasikanÂ ISAK No. 35 tentang penyajian laporan keuangan entitas berorientasi nonlaba.Kata Kunci: ISAK 35, Entitas Nonlaba, GerejaÂ AbstractÂ The Evangelical Christian Church in Minahasa (GMIM) is a non-profit oriented entity. GMIM is part of a Protestant Christian church denomination and a member of the Indonesian Church Association (PGI). GMIM includes the Congregational Council Working Body (BPMJ) which prepares plans and realization of church activities, including accounting activities that present church financial reports. This study aims to implement the Interpretation of Financial Accounting Standards (ISAK) No. 35 on the Presentation of Financial Statements of Non-profit Oriented Entities at GMIM Bethesda Tatelu. The research method used is descriptive qualitative. The results showed that the presentation of financial statements in the Bethesda Tatelu GMIM Congregation was prepared based on the GMIM Treasury Supervision and Management Service Manual in the form of income, expenditure and budget realization. This means that the presentation of the financial statements of the Bethesda Tatelu GMIM Congregation has not implemented ISAK No. 35 concerning the presentation of financial statements of non-profit oriented entities. Keywords: ISAK 35, Non-profit Entity, Church

PPM-M Pelatihan Audit Laporan Keuangan Gereja Berbasis Teknologi Informasi Pada Jemaat Gmim Getsemani Sumompo, Kecamatan Tuminting, Kota Manado Sulawesi Utara Joseph Nugraha Tangon; Ivonne H Putong; Brenda Lintong; Kheren Aguw; Ayssian Palit; Sintia Tumbel
JURNAL UMBANUA Vol 2 No 2 (2022): JURNAL UMBANUA POLITEKNIK NEGERI MANADO
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat Politeknik Negeri Manado

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Masalah utama yang dihadapi mitra dalam mengelola keuangan gereja yaitu pengelola keuangan gereja belum mampu menyusun laporan keuangan dan pencatatan aktvitas keuangan gereja. Pengabdian Pada Masyarakat Mahasiswa (PPM-M) ini bertujuan untuk meningkatkan optimalisasi pengelolaan keuangan gereja berbasis teknologi informasi di Jemaat GMIM Getsemani Sumompo, Kelurahan Sumompo, Kecamatan Tuminting, Manado. Salah satu bentuk peningkatan pengelolaan keuangan gereja yaitu dengan mengoptimalkan pelaporan keuangan. Metode kegiatan pengabdian masyarakat mahasiswa ini menggunakan metode ceramah, diskusi, dan tanya jawab. Kegiatan dilakukan melalui beberapa tahap, meliputi pengetahuan audit pengelolaan laporan keuangan gereja, sosialisasi pentingnya peran laporan keuangan gereja bagi masyarakat, penyuluhan cara audit pengelolaan keuangan gereja berbasis teknologi informasi menggunakan aplikasi excel. Dari hasil dan luaran yang dicapai pada bab sebelumnya dapat diambil kesimpulan bahwa pengelola keuangan Gereja GMIM Getsemani Sumompo telah dapat memahami proses penyusunan laporan keuangan yang sederhana mulai dari pencatatan transaksi sampai pada laporan keuangan. Namun masih perlu pendampingan sampai benar-benar dapat menyusun laporan keuangan sesuai standar yang diminta

Web-Based Non-Profit Organization Accounting Information System Reconstruction Ivonne Helena Putong; Antonius Manginsela; Joseph Nugraha Tangon
AKRUAL: JURNAL AKUNTANSI Vol 14 No 2 (2023): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v14n2.p276-287

Abstract One of the largest non-profit organizations in North Sulawesi is the Minahasa Evangelical Christian Church (GMIM). Although it’s not business-oriented, church administrators are required to make financial reports as an accountability to the congregation and donors. There are several obstacles in financial management. Financial management is held by the treasurer assisted by church employees who do not always have an accounting education background. Working as a treasurer not as a full-time employee but setting aside time from routine activities to manage church finances. So far, financial administration and reporting have been made manually using Microsoft Excel. As a result, processing time becomes longer, requires a lot of energy and has the potential for errors to occur. This collaborative research aims to provide a solution by reconstructing the church's accounting information system and then making it in one application. The church's accounting system uses a cash basis, so this study covers the cash receipts and disbursements system. This research is included in the type of research and development (research and development), namely a research approach to produce a new product. The church accounting information system is designed to follow the applicable rules, namely the 2021 GMIM Synod Church Administration and the GMIM Treasury Supervision and Governance Service Guidelines that 1,049 GMIM Congregants must obey. The results of the reconstruction are made in the Indah GMIM application to make it easier for users to generate church financial reports. Faster processing time, reports more precise. Decision making is faster because reports are usually done waiting for free time from managers because they still use the manual method with Ms. Excel, but with the INDAH application it can be done anytime and anywhere

Pelatihan Dasar Perpajakan Bagi Guru-Guru di SMPN 1 Kota Tomohon Ivonne H. Putong; Grace Ropa; Mirjam Tenda; Sintje Alouw; Harty U.H.L. Koagouw; Antonius Manginsela; Lala Gu’a; Keydi Tangian
JPEMAS : Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2023): JPEMAS : Jurnal Pengabdian Kepada Masyarakat
Publisher : Yayasan Pendidikan Tanggui Baimbaian

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Penerimaan pajak merupakan penyumbang terbesar dalam pembiayaan negara. Pendapatan negara setiap tahun bertumpu kepada jumlah pajak yang dibayar oleh wajib pajak hampir mencapai 80%. Sisanya sebesar 20% berasal dari Penerimaan Negara Bukan Pajak (PNBP). Oleh karena itu, ke depan optimalisasi penerimaan negara yang bersumber dari perpajakan harus terus dioptimalkan dari tahun ke tahun. Tarif pajak di Indonesia untuk wajib pajak badan adalah 22%. Tarif pajak yang lebih rendah tidak diimbangi dengan tax ratio. Tax ratio adalah perbandingan antara penerimaan pajak dengan Produk Domestik Bruto (PDB) dalam masa yang sama. Jika dibandingkan dengan negara maju, tax ratio di Indonesia masih rendah. Rata-rata negara maju mempunyai tax ratio sebesar 24% dan untuk negara berkembang angka tax rationya berkisar di 16 – 18%. Indonesia selama sepuluh tahun terakhir tax rationya sebesar 11%. Angka tax ratio mencerminkan tingkat kepatuhan pajak yang masih rendah pada masyarakat di Indonesia. Berdasarkan penelitian, salah satu alasan rendahnya kepatuhan pajak di Indonesia karena minimnya pengetahuan perpajakan dari wajib pajak. Sebagian besar tenaga pendidik di sekolah ini berstatus PNS dan sebagian lagi berstatus tenaga honorer. Jumlah tenaga pendidik yaitu 59 orang dan dibantu oleh 3 orang tenaga administrasi sekolah. Sekolah ini belum mengajarkan mata pelajaran pajak. Berdasarkan wawancara dengan beberapa guru, pengetahuan perpajakan masih sangat minim. Solusi yang ditawarkan oleh tim pengabdi yaitu dengan membuat pelatihan dan pendampingan perpajakan bagi para guru di SMPN 1 Tomohon. Pembawa materi pelatihan adalah mahasiswa prodi D4 Akuntansi Perpajakan bersama dosen pendamping. Video kegiatan dapat diakses di https://www.youtube.com/watch?v=WHKQO20ssj4.

Co-Authors Antonius Adolf Tandi Antonius Manginsela Antonius Manginsela Ayssian Palit Brenda Lintong Grace Ropa Gracia Joylisti Turangan Harty U.H.L. Koagouw Harty U.H.L. Koagouw Joseph Nugraha Tangon Keydi Tangian Kheren Aguw Lala Gu’a Mirjam Tenda Pantji Sintje Alouw Roosye Awuy Sintia Tumbel Sintje Alouw

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