Journal Title : Jurnal Projemen UNIPA Initials : Projemen Frequency : January, May and September Print ISSN : 2354-7898 Online ISSN : 2686-1445 Editor in Chief : Imanuel Wellem, SE., MM DOI : 10.59603 Publisher : Universitas Nusa Nipa Maumere Jurnal Projemen UNIPA, managed by the Management Studies Program of Universitas Nusa Nipa Maumere which contains and publishes the results of studies and research in the field of management regularly published three times a year ( January, May and September). Jurnal projemen UNIPA is expected to improve the quality of Science and dissemination of knowledge in the field of management, especially Marketing Management, Financial Management, Human Resource Management and entrepreneurship management. Indexed by: Journal Sponsors and Partners:
PENGARUH KREDIT MACET TERHADAP KINERJA KEUANGAN PADA KSP KOPDIT HIRO HELING CABANG MAUMERE TAHUN 2020-2024
This study aims to examine the influence of non-performing loans (NPLs) on the financial performance of KSP Kopdit Hiro Heling, Maumere Branch, during the period 2020–2024. Non-performing loans are among the most critical issues faced by credit unions, as they can disrupt liquidity, reduce income, and negatively affect the distribution of the Remaining Operating Results (SHU). The research adopts a descriptive method with a qualitative approach. Data sources include both primary and secondary data. Primary data were collected through direct interviews with the General Manager and Manager of KSP Kopdit Hiro Heling, Maumere Branch, while secondary data consist of loan disbursement records and NPL statistics covering the 2020–2024 period. The findings reveal that the level of non-performing loans fluctuated throughout the study period, directly impacting the cooperative’s financial performance. These fluctuations affected liquidity and SHU, which also varied annually. An increase in NPLs led to a decline in SHU due to reduced interest income and rising uncollectible receivables, whereas a decrease in NPLs contributed to improved SHU and enhanced financial stability. Interviews further indicated that NPLs were influenced by members’ limited repayment capacity, misuse of loans, weak monitoring, and external factors such as the COVID-19 pandemic and members’ economic conditions. The study concludes that higher levels of NPLs increase the risk of declining financial performance and SHU. Therefore, KSP Kopdit Hiro Heling, Maumere Branch, must strengthen creditworthiness analysis, improve monitoring and member assistance, and enhance collection systems to mitigate NPLs and safeguard financial stability in the future.
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Peran Dinas Pemberdayaan Masyarakat Dan Desa Dalam Meningkatkan Akuntabilitas Dan Transparansi Pengelolahan Keuangan Desa Di Kabupaten Sikka
This activity aimed to determine the role of the Community and Village Empowerment Office (DPMD) in improving accountability and transparency of village financial management in Sikka Regency. This activity was conducted at the DPMD of Sikka Regency using data collection method through direct observation, interviews, and documentation studies during the implementation of the activity. The results activity show that DPMD has an important role in improving accountability and transparency in village financial management through the implementation of training, guidance and supervision, evaluation and reporting, as well as problem handling. In addition, utilization of the Village Financial System application (SISKEUDES) has become one of the strategic efforts to support information openness and financial accountability of village finances. Nevertheless, several obstacles still exist, such as the limited understanding of village officials regarding village financial management. Therefore, it is necessary to improve the quality of training and supervision on a continuous basis so that vilage financial management will operate effectively, transparently, and accountably.
PROFITABILITAS SEBAGAI DASAR PENILAIAN KINERJA KEUANGAN PADA KSP CREDIT UNION BAHTERA SEJAHTERA KEWAPANTE
Savings and Loan Cooperatives (KSP) play a strategic role as microfinance institutions that promote members' financial welfare through savings and loan services based on trust and togetherness. This study aims to analyze profitability as the basis for financial performance assessment of KSP Credit Union Bahtera Sejahtera Kewapante during the 2023–2025 period. The analysis focuses on three main profitability ratios—Return on Equity (ROE), Profit Margin (PM), and Assets Turnover (AT)—along with interpretation of performance trends, causal factors of fluctuations, and their implications for the cooperative's operational sustainability. The research employs a descriptive quantitative approach with data collection techniques through direct observation, documentation of financial statements for the last three years, and financial ratio analysis. Results indicate a significant decline in profitability performance: ROE decreased from 2.01% (2023) to -0.91% (2024) and slightly improved to -0.25% (2025); Profit Margin fell from 13.81% to -7.75% and -2.24%; while Assets Turnover showed a downward trend from 0.049 times to 0.039 times in 2025. All ratios remain far below ideal standards (ROE ≥10%, PM ≥20%, AT ≥1 time), indicating inefficiency in capital management, insufficient income to cover operational expenses, and low asset productivity. These conditions are caused by declining business income, rising operational costs, and weakening member economic activity. The findings confirm the critical need for optimizing productive loan disbursement, enhancing operational cost efficiency, and increasing active member participation as essential strategies to restore profitability and ensure the long-term sustainability of the cooperative.
STRATEGI PEMASARAN DIGITAL KOPERASI SIMPAN PINJAM DALAM UPAYA MENARIK NASABAH PADA CREDIT UNION BAHTERA SEJAHTERA KEWAPANTE
KSP Credit Union Bahtera Sejahtera is one of the cooperatives established to advance and improve the welfare of the community or its members in savings and loan activities. The main activities of KSP Credit Union Bahtera Sejahtera are to collect funds from its members in the form of savings and distribute them in the form of loans. This study aims to determine the digital marketing strategy of the savings and loan cooperative in an effort to attract customers at CU Bahtera Sejahtera Kewapante, to find out how the number of members has developed over the past three years, and to understand the role of KSP CU Bahtera Sejahtera Kewapante's management in increasing the number of members. This research uses a qualitative approach with data collection techniques through interviews, documentation, and observation. The results show that the marketing strategy of the savings and loan cooperative focuses on efforts to attract new members by introducing cooperative products directly to the community and through social media. Over the past three years, the number of members at KSP Credit Union Bahtera Sejahtera Kewapante has experienced stagnation or very slow growth. Management plays a very important role in maintaining the sustainability of the cooperative, improving members' welfare, and ensuring the cooperative remains relevant amid economic changes. KSP CU Bahtera Sejahtera faces various obstacles in increasing the number of members, such as lack of effective socialization and promotion, limited resources, negative perceptions of cooperatives, competition from other financial institutions, infrastructure limitations, and dependence on old members. These findings emphasize the importance of improving marketing strategies to increase member growth, enhancing service quality, and building good relationships with the community.
Penghapusan Kendaraan Dinas Rusak sebagai Solusi Mengurangi Biaya Pemeliharaan untuk Meningkatkan Efisiensi Pengelolaan BMD Pada Kantor BPKAD Kabupaten Sikka
The management of Regional Government Assets is an imprortant aspect in supporting the effectiveness and efficiency of local government administration. One of the problems frequently faced by local governments is the high maintenance cost of official vehicles that are damaged or no longer fit for use, which leads to budget inefficiency and prevents effective asset management. This research used a qualitative research method, with data collection techniques consisting of interviews, observation, and documentation studies. The results of the research indicated that the disposal of damaged official vehicles was carried out through aucation and destruction mechanisms following the provisions of applicable laws and regulations. The disposal of official vehicles has been proven to reduce maintenance cost burdens and improve the efficiency of regional asset management. Therefore, the disposal of damaged offical vehicles constitutes a strategic solution for achieving efficient and accountable management of regional government assets.
Evaluasi Penerapan Sistem Self Assessment Dalam Pemungutan Pajak Atas Barang dan Jasa Tertentu Atas Makanan dan / Atau Minuman (Pajak Restoran) Dalam Meningkatkan Pajak Daerah Di Kabupaten Sikka
This research aimed to evaluate the implemention of the self assessment system in the collection of taxes on certain goods and services no food and/or beverages (restaurant tax) in increasing local revenue in Sikka Regency. This research was based on the fact that the realization of restaurant tax revenue has not yet been optimal, which was caused by dishonesty amomg taxpayers in reporting their sales turnover. The research method used in techniques including interviews, observation, and document studies. The results of this research indicated that the evaluation of the implemention of the self assessment system in the collection of taxes on certain goods and services on food and/or beverages (restaurant tas) in creasing local revenue has been carried out following the provisions of the applicable regional regulations but has not yet been fully optimal. This was due to the challenges and constraints faced by the Regional Revenue Agency in collecting restaurant taxes. The challenges encountered include dishonesty among taxpayers in reporting their sales turnover, while the constraints include the low level of awareness and understanding of taxpayers regarding procedures for self-calculation, reporting, and payment. However, the Regional Revenur Agency has undertaken various efforts or strategies to increase restaurant tax revenue in Sikka Regency, such as conducting spot checks, implementing education and socialization programs, utilizing and installing technological tools such as M-Pos, and enforcing strict supervision to improve restaurant tax revenue targets and enchance local revenue in Sikka Regency, so that more optimal targets can be achievied
ANALISIS KINERJA KARYAWAN DENGAN MENGGUNAKAN PERFORMANCE ANALYSIS QUADRANT (PAQ) PADA PT. BANK NEGARA INDONESIA (PERSERO) Tbk KANTOR CABANG MAUMERE
This study aims to analyze employee performance and identify factors that need to be considered in efforts to improve employee performance at PT. Bank Negara Indonesia (Persero) Tbk Maumere Branch Office using the Performance Analysis Quadrant (PAQ) method. Data were collected through interviews and questionnaires. Interviews were used to obtain an overview of employee performance which was analyzed descriptively qualitatively, while questionnaires were used to measure aspects of employee knowledge and work attitudes which were then analyzed using PAQ. The results of the study indicate that in general employee performance is in the good category and has been in accordance with the company's operational standards, however there are still obstacles in the aspects of work quality and timeliness, especially during high workloads. PAQ mapping shows that most competency attributes are in Quadrant A (motivation) and Quadrant D (training), so that improving employee performance needs to be focused on strengthening work motivation, improving work processes and environments, and implementing ongoing training.
PERAN BAPPERIDA DALAM PERENCANAAN PENANGANAN RUMAH TIDAK LAYAK HUNI UNTUK PROGRAM STRATEGIS NASIONAL TIGA JUTA RUMAH DI KABUPATEN SIKKA
The success of this program is highly influenced by the quality of regional planning coordinated by the Regional Development Planning, Research, and Innovation Agency. This research aimed to identify and analyze the role of the Regional Development Planning, Research, and Innovation Agency in planning the handling of uninhabitable houses, understand the stages of the planning process, and determine the factors that influence its effectiveness. This research used a descriptive qualitative approach through observation, interviews, documentation, and literature study during the internship period in the Infrastructure and Regional Development Division. The results showed that the Regional Development Planning, Research, and Innovation Agency has carried out its functions as a facilitator, verifier, and evaluator by integrating the uninhabitable houses program into the Regional Medium-Term Development Plan, the Regional Government Work Plan, and the Strategic Plans of regional agencies. However, several obstacles were still encountered, including limited budget allocation, delays and inaccuracies in data, inadequate human resource capacity, and suboptimal coordination among stakeholders. Therefore, it was necessary to improve institutional capacity, strengthen information systems, and enhance cross-sectoral synergy so that the planning for handling uninhabitable houses can be implemented more effectively, accurately targeted, and sustainably.
EFEKTIVITAS KOORDINASI BAPPERIDA DALAM PENYELENGGARAAN KEBIJAKAN PAUD HOLISTIK INTEGRATIF
This research analyzed the effectiveness of the Regional Planning, research, and Innovatiom Agency in implementing the Holistic Integrative Early Choldhood Education Policy in Sikka Regency. This research used a descriptive qualitative approach through interviews and documentation. The findings indicated that the regional development planning, research, innovation agencys coordination was relatively effective, as reflected in structured communication, clear division of tasks, and the participation of regional government agencies. However, strengthening cross-sectoral coordination was still needed, particularly at the village level.
PERANAN SEKRETARIAT DALAM MEMAKSIMALKAN FUNGSI PELAYANAN ADMINISTRASI PERKANTORAN DI BIDANG SEKRETARIAT DINAS PERDAGANGAN PERINDUSTRIAN DAN KOPERASI UKM KABUPATEN SIKKA
This research aimed to analyze the role of the secretariat in maximizing office administrative service funtions within the secretariat division of the departement of trade, industry, and cooperatives and SMEs of sikka regency. This research used a qualitative approach with data colletion techniques including interviews, observations, and document studies. The key informant in this research was the head of the secretariat division. Data analysis was conducted interactively through the stages of data colletion, data reduction, data presentation, and conclusion drawing. The result showed that the secretriat has carried out office administrative functions systematically and in a structured manner, covering routine, technical, analytical, interpersonal, and managerial functions. The management of correspondence and archives has been implemented following the established procedures, although it remained largely manual and faced challenges such as delays in letter numbering and limited supporting facilities. The utilization of information technology through the srikandi application has proven to improve work efficiency, however, it still requires enhanced human resource competencies and stronger technological infrastructure support. In terms of analysis and reporting, the secretariat played an important role in preparing administrativereports and providing accurate data to support managerial decision-making. Furthermore, the secretariat also held a strategic role in fostering coordination, communication, and harmonious working relationships within the organization.
EFEKTIVITAS PROSES DAN SISTEM PENGAJUAN KLAIM JAMINAN HARI TUA (JHT) BAGI PENERIMA UPAH (PU) PADA BPJS KETENAGAKERJAAN CABANG SIKKA MAUMERE
The Old Age Security (JHT) program is a form of employment social protection that aims to ensure the continuity of workers’ welfare after they are no longer productive. The high volume of JHT claims, particularly for wage earners, requires an effective service process and system. This study aimed to analyze the effectiveness of the process and system for submitting JHT claims for wage earners at BPJS Ketenagakerjaan Sikka Maumere Branch, as well as to identify obstacles and improvement efforts undertaken. The research method used was descriptive qualitative, with data collection techniques through observation, documentation, and interviews during the internship period. The results of the study show that the JHT claim submission process has followed the applicable standard operating procedures (SOP), both through online services (Lapak Asik and the Jamsostek Mobile (JMO) application) and offline services. However, the effectiveness of the system still faces various obstacles, including discrepancies in participant data, limited digital literacy among participants, and technical constraints in the online system. Improvement efforts have been carried out through increased socialization, participant assistance, and optimization of digital systems. This study concludes that the effectiveness of the JHT claim process and system at BPJS Ketenagakerjaan Sikka Maumere Branch is fairly effective, but still requires continuous improvement to enhance service quality and participant satisfaction.
Analisis Sistem Informasi Akuntansi Kas Untuk Meningkatkan Efektivitas Pengendalian Internal Pada Perumda Air Minum Wair Pu’an
This study aimed to evaluate the implementation of the accounting information system for cash receipts and disbursements in supporting the effectiveness of internal control, with reference to the COSO framework components at the Regional Public Company Water Supply Wair Pu’an. The data used in this research included primary and secondary data. A qualitative descriptive method was employed, which describes or depicts the research objects based on observable facts. Dara collection methods included documentation and interviews with relevant stakeholders. The findings indicate that, overall, the accounting information system for cash receipts and disbursements at Perumda Water Supply Wair Pu’an is functioning effectively, as evidenced by the alignment of its internal control system with the COSO components.
EVALUASI EFEKTIVITAS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) DI SMKS YOHANES XXIII MAUMERE
This research aimed to evaluate the effectiveness of the management of School Operational Assistance Funds at SMKS Yohanes XXIII Maumere. The management of School Operational Assistance Funds is an important aspect in supporting the smooth implementation of the learning process and improving the quality of education. The research used a qualitative method with a descriptive approach. Data were collected through observation, interviews, and documentation. Data analysis was carried out through data reduction, data presentation, and conclusion drawing. The results indicated that the management of School Operational Assistance Funds at SMKS Yohanes XXIII Maumere has been implemented following the applicable technical guidelines and adheres to the principles of transparency, accountability, efficiency, and effectiveness. The School Operational Assistance Funds were utilized to support the eight national education standards, particularly in the development of facilities and infrastructure, process standards, and school operational financing. However, there were still challenges in the form of delays in fund disbursement, which affect the optimal implementation of school programs. Overall, the management of School Operational Assistance Funds at SMKS Yohanes XXIII Maumere can be categorized as effective. Nevertheless, improvements were needed in the aspects of planning and fund disbursement time management to ensure that the benefits of School Operational Assistance Funds can be maximized.
Analisis Penggelolaan Persediaan Untuk Peningkatan Efisiensi Biaya Produksi Air Mineral (Studi Kasus PT. Pintar Sumber Mineral)
This study aimed to analyse the mineral water inventory management practices and improve production cost efficiency at PT. Pintar Sumber Mineral. The research utilized a quantitative descriptive method, with data collected through interviews, documentation reviews, and literature studies. The findings demonstrated that the company had successfully and effectively implemented the Economic Order Quantity (EOQ) model. This effective implementation was evidenced by: The increase in the EOQ value corresponding with the growth in annual demand. The implementation of specific inventory management strategies that supported cost efficiency. While significant demand growth led to an increase in ordering and holding costs, the strategy of adjusting the EOQ model was able to optimally mitigate the impact of these rising costs. This study concluded that the application of the EOQ model had made a positive contribution to the company's operational efficiency.
Pengaruh Lokasi Dan Promosi Terhadap Keputusan Pembelian Tenun Ikat Pada Kelompok Wanita Penenun Mbolaso Di Kelurahan Hewuli, Kabupaten Sikka
This study examines purchasing decisions for ikat weaving at the Mbolaso Women Weavers Group Studio in Hewuli Village, Sikka Regency. The study aims to describe purchasing decisions, promotion, and location, and to analyze the influence of promotion and location on purchasing decisions partially and simultaneously. The study involved 70 consumers as samples selected using non-probability sampling. The researcher collected data through questionnaires and analyzed it using descriptive statistics and multiple linear regression with t-tests and F-tests. The results showed that promotion and location had a significant effect on purchasing decisions, both partially and simultaneously. The promotion and location variables explained 49.9% of the variation in purchasing decisions, while the rest was influenced by other factors outside the scope of this study.
Pengaruh Tingkat Pendidikan Dan Pengalaman Kerja Karyawan Terhadap Efektivitas Sistem Pengendalian Internal Pada KSP Kopdit Obor Mas Maumere
The research was conducted at KSP Kopdit Obor Mas Maumere. The purpose of this study is to examine the effect of employees’education level and work experience on the effectiveness of the internal control system. The research method used is a quantitative approach with multiple linear regression analysis techniques. The research result show that the Education Level variable does not have a significant effect on the Effectiveness of the Internal Control System, while the Work Experience variable has a positive and significant effect on the Effectiveness of the Internal Control System. Simultaneously, both independent variables have a significant effect on the Effectiveness of the Internal Control System. The coefficient of determination (R2) indicates that variations in the effectiveness of the internal control system can be explained by Education Level and Work Experience. These findings affirm that Work Experience plays is dominant role in enhancing the effektiveness of the intenal control system, whereas Education Level is not a key factor in the context of this study.
Pengaruh Kualitas Layanan, Citra Perusahaan Dan Penanganan Keluhan Terhadap Loyalitas Dengan Kepuasan Sebagai Intervening Pada Nasabah Bank NTT Cabang Maumere
This study aims to test and analyze the effect of service quality, corporate image and complaint handling on satisfaction. As well as to test and analyze Service Quality on Loyalty with Satisfaction as Intervening for Customers of Bank NTT Maumere Branch. This research is a type of explanatory research with a quantitative approach. The sample population is 220 customers of Bank NTT Maumere Branch. The sampling technique in this study was purposive sampling. The data analysis technique uses the Partial Least Square (PLS) approach with variance based SEM using PLS 4.01 smart tools. The results of the analysis can be concluded that Service Quality, Corporate Image and Complaint Handling have a significant effect on Customer Satisfaction of Bank NTT Maumere Branch; and Satisfaction has a significant effect on Customer Loyalty; and Service Quality, Corporate Image and Complaint Handling have a significant effect on Customer Loyalty through Customer Satisfaction of Bank NTT Maumere Branch.
Implementasi Pendidikan Kewirausahaan dan Bimbingan Teknis Pada Pertumbuhan Kredit Usaha Produktif di KSP CU Bathera Sejahtera Maumere
The Merdeka Belajar Kampus Merdeka (MBKM) program through internship activities provides opportunities for students to be directly involved in the professional world and community service. This study aims to analyze the role of entrepreneurship education and productive business mentoring implemented by KSP CU Bathera Sejahtera Maumere in improving the business capacity of its members. The research employed a descriptive qualitative approach, with data collected through observation, interviews, and documentation during the internship program. The results indicate that entrepreneurship education and productive business mentoring make a positive contribution to enhancing entrepreneurial knowledge, financial management, and business sustainability among cooperative members. Therefore, structured and continuous mentoring programs need to be further developed to strengthen the economic independence of cooperative members.
Partisipasi Masyarakat Dalam Pengembangan Ekowisata di Pantai Neblo, Desa Ipir, Kabupaten Sikka, Provinsi Nusa Tenggara Timur
This study aims to analyze local community participation in the development of ecotourism. The method used is descriptive qualitative based on document analysis, with data obtained through the review of village planning documents, tourism development reports, field observations, and informal interviews with local stakeholders. The results show that the community has begun to engage in tourism-related activities such as opening homestays, food stalls, and working as tour guides. However, this involvement is still limited by capacity, skills, and the lack of supporting facilities. Neblo Beach holds great potential to be developed as a nature- and culture-based ecotourism destination, but it currently lacks basic amenities such as toilets, trash bins, souvenir kiosks, and photo spots. Through a SWOT analysis, several strategies were identified to support the development of this area, including the participatory preparation of a master plan for amenity development, community training programs, and collaboration with academics and investors. In conclusion, the success of ecotourism development at Neblo Beach strongly depends on the synergy between the community, village government, and strategic partners in realizing sustainable tourism that provides direct benefits to the local population
Implementasi Sistem Informasi Berbasis Teknologi Dalam Pengelolaan Keuangan Untuk Meningkatkan Transparansi Pada Koperasi Simpan Pinjam Credit Union Bahtera Sejahtera
Technology-based information systems play an important role in financial management to enhance transparency. Financial transparency is a crucial factor for the sustainability of financial institutions and for building members’ trust. This study aims to analyze the implementation of a technology-based information system in financial management to improve transparency at the Credit Union Savings and Loan Cooperative Bahtera Sejahtera. This research employed a descriptive qualitative approach with data collection techniques including observation, interviews, and documentation. The results indicate that financial management at Credit Union Bahtera Sejahtera has been conducted online using the ESCETE application. Through this application, members are able to independently access financial data, while the financial reporting process is carried out transparently and can be accounted for. Furthermore, financial management is implemented through several stages, including planning and budgeting, recording and processing financial transactions, internal control, reporting and accountability, as well as the application of financial governance and compliance. The implementation of a technology-based information system has proven to enhance transparency, strengthen accountability, and support increased member trust in cooperative management.
Analisis Efektivitas Sistem Pengendalian Internal Terhadap Pengelolaan Kas Melalui Cash Opname
An internal control system is a system consisting of an organizational structure, plans, methods, and coordinated procedures that help safeguard company assets, improve operational effectiveness and efficiency, and support the implementation of regulations established by management.This study aims to analyze the effectiveness of the implementation of internal control systems in cash management through the cash opname mechanism at KSP Kopdit Tuke Jung Head Office Nelle. Data collection in this study used interview, observation, and documentation methods. This study uses a qualitative descriptive approach referring to the COSO (Committee of Sponsoring Organizations of the Treadway Commission) components, which consist of five components, namely control environment, risk assessment, control activities, information and communication, and monitoring. The research results show that the effectiveness of the internal control system in cash management through cash opname has been implemented but has not fully met the five components of the internal control system according to COSO. The elements that have not been fulfilled are control activities, information and communication, and monitoring. Nevertheless, some components of the internal control system implemented at KSP Kopdit Tuke Jung have been operating effectively.
Kontribusi Sistem Tanggung Renteng Dalam Membentuk Perilaku Anggota dan Mewujudkan Zero Bad Debt (Studi Kasus pada Kelompok Sudang Sogor Solot KSP Kopdit Sube Huter)
Savings and loan cooperatives play an important role in improving the economic welfare of their members. However, they frequently encounter the problem of non-performing loans (bad debt), which may threaten the institution’s financial stability. This study aims to examine the implementation of the joint liability system and and its contribution to shaping member’s behavior and achieving zero bad debt in the sudang sogor solot group at KSP Kopdit Sube Huter. A descriptive qualitative approach was employed using observation, interviews, and documentation collected during the internship period. The findings reveal that the joint liability system fosters discipline, responsibility, and solidarity among members through mutual supervision and shared accountability in loans and supports the achievement of zero bad debt. Therefore, the joint liability system serves not only as a financial risk management strategy but also as a social mechanism that strengthens member behavior and ensures the sustainability of the cooperative.
Analisis Penerapan Sistem Pengendalian Internal dalam Menjaga Keamanan Investasi Anggota KSP Kopdit Obor Mas Cabang Pasar Tingkat
This internship report analyzes the implementation of internal control systems in safeguarding member investments at KSP Kopdit Obor Mas Pasar Tingkat Branch. The study was conducted from August 1 to December 19, 2025, using observation, interview, and documentation methods. The internal control system analyzed refers to the COSO framework, which includes five main components: control environment, risk assessment, control activities, information and communication, and monitoring. The findings indicate that KSP Kopdit Obor Mas has implemented an internal control system to protect member assets and investments; however, weaknesses were identified in several aspects, such as cases of misappropriation of member savings by employees, highlighting the need for strengthening internal control policies. These findings emphasize the importance of an effective internal control system in maintaining member trust and the operational sustainability of credit cooperatives. This report provides improvement recommendations to enhance the effectiveness of the internal control system to minimize the risk of fund misappropriation and increase the security of member investments.
Evaluasi Peranan Layanan Kasir Terhadap Kinerja Koperasi Dan Kepuasan Anggota Pada Koperasi Simpan Pinjam Credit Union Bahtera Sejahtera
Cashier service plays a crucial role in cooperative operations as it is directly related to members’ financial transactions. Service quality contributes to member satisfaction and loyalty, which in turn affects cooperative performance. This study aims to evaluate the role of cashier services in cooperative performance and member satisfaction at the Koperasi Simpan Pinjam Credit Union Bahtera Sejahtera. A descriptive qualitative approach was employed using observation, interviews, and documentation as data collection techniques. The findings indicate that the cashier service system has generally been implemented well and is positively perceived by members. However, several constraints remain, particularly during peak service hours, including long waiting times caused by the limited number of cashier staff and overlapping responsibilities with customer service functions. These conditions reduce service responsiveness. Nevertheless, cashier services significantly contribute to enhancing member satisfaction and supporting cooperative performance through efficient financial transactions and increased member trust. Improvements in service efficiency and task allocation are therefore recommended to optimize cashier service quality.
Analisis Pengelolaan Keuangan Pendidikan dalam Meningkatkan Akuntabilitas dan Transparansi pada TK Panti Rini
This study examines the management of educational finances at TK Panti Rini with a focus on accountability and transparency. A descriptive qualitative approach was employed, utilizing observation, interviews, and documentation techniques. The results show that the financial management system at TK Panti Rini has implemented proportional mechanisms of planning, control, accountability, and transparency. Although the financial reporting has not fully adopted non-profit accounting standards such as ISAK 35, periodic supervision by the Foundation enhances monitoring and evaluation of fund management effectiveness. These findings indicate that the institution has applied accountability principles consistent with good governance practices.
Analisis Pengendalian Internal atas Sistem Penggajian ASN dalam Mengatasi Kelebihan dan Kekurangan Pembayaran Gaji
This study aims to analyze the implementation of the internal control system over the payroll system for Civil Servants (ASN) in addressing overpayments and underpayments at the Regional Financial and Asset Management Agency (RFAMA) of Sikka Regency. This study uses a qualitative descriptive approach with data collection techniques through observation, interviews, and documentation. The analysis is conducted based on the five components of the Government Internal Control System (GICS), namely control environment, risk assessment, control activities, information and communication, and monitoring. The results of the study indicate thet the implementation of internal controls has been carried out in accordance with regulation, but it is not yet fully optimal. Overpayments and underpayments still occur due to delays in updating personel data, input errors, and delays in issuing Decrees. Strengthening data validation, coordination between units, and regular monitoring are necessary to minimize the risk of payment errors and improve accountability and the quality of regional financial governance
Penerapan Akuntansi Pertanggungjawaban dalam Penilaian Kinerja pada KSP Kopdit Hiro Heling
Responsibility accounting is a management accounting system that emphasizes the distribution of authority and responsibility at each responsibility center to support the control and evaluation of organizational performance. There are five requirements for implementing responsibility accounting: organizational structure, budgeting, separation of controllable and uncontrollable costs, account code classification, and responsibility accounting reports. This study aims to understand the implementation of responsibility accounting in performance assessment at KSP Kopdit Hiro Heling. The method used in this study is qualitative descriptive, with data collection techniques through observation, interviews, and documentation. The results show that the implementation of responsibility accounting at KSP Kopdit Hiro Heling is still not effective based on the five indicators of responsibility accounting. This condition impacts the suboptimal performance assessment of responsibility centers.
Analisis Kinerja Keuangan KSP Kopdit Obor Mas Ditinjau dari Analisis Pearls dalam Kerangka Resource Base View
This study aims to analyze the financial performance of KSP Kopdit Obor Mas using the PEARLS method (Protection, Effective Financial Structure, Asset Quality, Rates of Return and Cost, Liquidity, Signs of Growth) and to examine its relevance within the Resource Based View (RBV) framework. The research employed a descriptive method with both qualitative and quantitative approaches. Data were collected through observation, interviews, documentation, and cooperative financial reports from the Annual Member Meeting (RAT) for the period 2022–2024. The results indicate that the Protection aspect is categorized as healthy, as the risk reserve ratio is sufficient to cover delinquent loans. The Rates of Return and Cost aspect also shows good performance due to stable operational cost efficiency. However, weaknesses were found in the Effective Financial Structure, Asset Quality, and Signs of Growth aspects, particularly in the declining membership growth. From the RBV perspective, the cooperative possesses valuable and rare resources in the form of strong risk management capability and operational efficiency, but it has not fully developed a strong capital structure and asset quality to achieve sustainable competitive advantage. Therefore, the cooperative should improve credit management, strengthen institutional capital, and enhance membership growth to maintain long-term financial sustainability.
Analisis Resiko Keterlambatan Pembayaran Pinjaman Anggota Terhadap Stabilitas Keuangan Pada KSP CU Bahtera Sejahtera
Delayed loan repayment by members is one of the main risks that can affect the financial stability of savings and loan cooperatives. This study aims to analyze the risk of delayed loan repayment by members and its implications for financial stability at KSP CU Bahtera Sejahtera. The study employed a descriptive qualitative approach with data collected through observation, interviews, and documentation. The data consisted of primary data obtained from cooperative management and staff, as well as secondary data in the form of financial reports and non-performing loan data for the period 2022–2024. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The findings indicate that delayed loan repayment is influenced by members’ repayment capacity, weaknesses in credit monitoring, and unstable economic conditions of members. These conditions have an impact on cash flow, liquidity, and the overall financial health of the cooperative. The study highlights the importance of applying prudential principles in credit provision, strengthening credit monitoring systems, and utilizing non-performing loan data as a basis for risk management to maintain sustainable financial stability
Analisis Strategi Penanganan Kredit Macet Berdasarkan Konsep Manajemen Risiko Kredit Pada KSP Kopdit Tuke Jung
Non perfoming Loans are one of the main risks faced by savings and loan cooperatives and can impacts the financial stability as well as the sustainability of the cooperativ, s operations. this study aims to analyze strategies for handing non-performing loans based on the concepts of credit risk manajement at KSP Kopdit Tuke Jung Deru Dede Branch. This reserch use a qualitative approach with data collection methods through observation, interviews, and documentation. The data analyzed include non-performing loan data for the period 2022-2024 as well as interview results with the cooperative management. The data analys technique is carried out qualitatively and descriptively by linking field finding to findings to the concept of credit risk manajement, which includes risk identification, measurement, and control. The research result indicate that the increase in non-performing loans is influenced by internal factors such as suboptimal credit supervision, as well as exernal factors such as a decline in income and weak manajerial capacity of member businesses. The strategies for handling non-perfoming loans implemented by KSP Kopdit Tuke Jung include rescheduling, reconditioning, and restructuring. The implemention of these strategies is considered quite effective in helping members fulfil their credit obligations and reducing the cooperative, s risk of losses. Although strengthening credit analysis and post-credit supervision is still needed. This study is expected to serve as an evaluation material and reference for credit unions in improving sustainable risk manajement.
Pengaruh E-Commerce dan Sistem Informasi Akuntansi dalam Pengambilan Keputusan untuk Berwirausaha” (Studi Empiris pada Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas Nusa Nipa Maumere)
This research aims to determine the influence of e-commerce and accounting information systems (AIS) on entrepreneurial decision making among accounting students at the economics and business faculty, Nusa Nipa University, Maumere. The type of research used is quantitative research. This research data method uses primary data which means the respondents' answers to the questionnaire statements distributed and then measured using a Likert scale. The total sample was 38 accounting student respondents. The data collection technique is by distributing questionnaires using Google Forms which have been tested for validity and reliability, multiple linear regression analysis tests, hypothesis testing via the t test and f test, as well as the coefficient of determination (R2). In processing the data using SPSS version 23. Based on the research results, E-Commerce has a positive and significant effect on Decision Making for Entrepreneurship, the Accounting Information System has a positive and significant effect on Decision Making for Entrepreneurship, E-Commerce and the Accounting Information System together have a positive effect on Decision Making for Entrepreneurship.
Analisis Modal Usaha Pedagang Pasar Tradisional dan Pengaruhnya Terhadap Pendapatan (Studi Empiris pada Pasar Alok Kabupaten Sikka)
This study was conducted at Alok Market, Sikka Regency. The objectives of this study werw to identify the sources and utilization of traders’ business capital and to determine the influence of business capital on the income of market traders. The type of research employed was quantitative research. The population of this study consisted of traders at Alok Market, Sikka Regency. The research sample was selected using purposive sampling, with a total of 30 respondents. Data collection techniques used in this study included structured interviews (numerically based) and direct observation. The data analysis techniques applied were descriptive quantitative analysis and simple linear regression analysis. The results of the study indicated that 50-70% of business capital was obtained from traders’ own capital, while 30-45% originated from loan capital. In terms of capital utilization, 89% of the capital was used for asset investment and 80% for operational cost requirements. The findings of this study also confirmed that business capital had a significant influence on the income of traditional market traders.
ANALISIS KEBUTUHAN DAN MINAT PENGGUNAAN PLATFORM PINJAMAN DAN PEMBAYARAN ONLINE PADA APLIKASI ESCETE DI KSP CREDIT UNION BAHTERA SEJAHTERA TEMPAT PELAYANAN KEWAPANTE
The rapid development of information technology has transformed the way financial institutions deliver services, including credit unions. To improve service quality and accessibility for its members, KSP Credit Union Bahtera Sejahtera introduced a digital platform through the ESCETE application, which enables members to conduct loan and payment transactions online. This study aims to analyze the needs and members’ interest in using the online loan and payment platform provided by the ESCETE application at KSP Credit Union Bahtera Sejahtera, Kewapante Service Office. The findings reveal that the ESCETE application significantly facilitates members in conducting financial transactions without visiting the service office. The platform also improves employees’ work efficiency and accelerates service delivery. Members demonstrate a relatively high level of interest in using the application due to its accessibility and time efficiency. However, several challenges remain, including limited digital literacy among some members and unstable internet connectivity. This study concludes that the ESCETE application plays an important role in supporting digital financial services in credit unions. Therefore, continuous socialization and user assistance are necessary to maximize the utilization of the application
Analisis Dampak Penerapan Standar Akuntansi dan teknologi Digital dalam Meningkatkan Kinerja Keuangan Pada KSP Kopdit Sube Huter
This study aims to analyze the impact of the implementation of accounting standards and digital technology in improving financial performance at the Savings and Loan cooperative KSP. Kopdit Sube Huter. The background of the study is based on the importance of accountable, transparent, and relevant financial reports as a basis for decision-making, especially in Savings and Loan cooperatives that manage member funds. The method used in this study is a qualitative descriptive method with a case study approach. Data were obtained through observation, interviews, and documentation during the internship at KSP. Kopdit Sube Huter. The results of the study indicate that the implementation of accounting standards although still using SAK ETAP and in the transition stage to SAK EP, is able to improve the order and comparability of financial reports. In addition, the use of digital technology through the SIKOPDIT system plays a role in increasing the efficiency of transaction recording, the accuracy of financial data, and the timeliness of financial report preparation. The impact of the implementation of accounting standards and digital technology is reflected in the improvement in the cooperative’s financial performance, as indicated by the growth in the number of members and the increase in Net Operating income (SHU) during the 2021-2024 period. Thus, the implementation of appropriate accounting standards and the synergistic use of digital technology have been proven to contribute positively to the financial performance of KSP. Kopdit Sube Huter.
Kredit Bermasalah dan Administrasi Pinjaman dalam Perspektif Asymmetric Information Theory Pada KSP Obor Mas Cabang Pasar Alok
This study aims to analyze loan administration practices and the causes of non-performing loans from the perspective of Asymmetric Information Theory at KSP Kopdit Obor Mas Pasar Alok Branch. This research employs a qualitative descriptive approach using observation, interviews, and documentation as data collection techniques. The results indicate that loan administration has not been optimally implemented, particularly in documentation completeness, creditworthiness analysis, and post-disbursement monitoring. From the asymmetric information perspective, adverse selection and moral hazard were identified as major contributors to non-performing loans. Limited borrower information, misuse of loan funds, and weak supervision were the dominant factors affecting credit quality. The study concludes that improving loan administration systems and strengthening monitoring mechanisms can reduce asymmetric information impacts and minimize non-performing loans in cooperatives.
EVALUASI KONTRIBUSI PAJAK AIR TANAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI KABUPATEN SIKKA
Abstract. Locally Generated Revenue (PAD) is an important indicator in assessing a region's fiscal independence. One source of PAD with potential for development is Groundwater Tax (PAT), particularly in areas with significant groundwater utilization. This study aims to evaluate the contribution of Groundwater Tax to Locally Generated Revenue (PAD) in Sikka Regency during the 2020–2024 period. The research method used is descriptive with quantitative and qualitative approaches. The data used are secondary data obtained from the Sikka Regency Regional Revenue Agency, including data on realized Groundwater Tax and PAD revenues, as well as primary data obtained through observations and interviews during the internship. Data analysis techniques were used to calculate the contribution of Groundwater Tax to.Total PAD and analyze its revenue development from year to year. The results show that the contribution of Groundwater Tax to Sikka Regency's PAD is still relatively small and fluctuates, although overall PAD realization is quite effective. This low contribution is influenced by several factors, including suboptimal taxpayer compliance, limited human resources, and the suboptimal implementation of the regional tax digitalization system. Therefore, strategic efforts are needed in the form of increasing supervision, taxpayer data collection, tax socialization, and optimization of the tax administration system to increase the contribution of Groundwater Tax to Sikka Regency's PAD in the future
Analisis Peran Pegelolaan Pinjaman Terhadap Pertumbuhan Koperasi Suru Pudi Koting Dan Peningkatan Kesejahteraan Anggota
Loan management is one of the important aspects of cooperative financial management because it plays a role in supporting the growth of the cooperative and improving member welfare. This study aims to analyze the role of loan management at Koperasi Suru Pudi Koting and its impact on member welfare. The research method used is qualitative descriptive. Data collection was conducted through observation, interviews, and documentation, while data analysis was carried out by relating field findings to theories of financial management, cooperative growth, and member welfare. The results of this study show that loan management at KSP Kopdit Suru Pudi Koting has been implemented through stages of loan feasibility assessment, establishment of loan procedures and policies, as well as supervision and loan collection. This loan management contributes to the growth of the cooperative, reflected in the increase in assets, business volume, and the remaining business results (SHU). In addition, loan management also has an impact on improving members' welfare through easier access to capital, increased income, and the quality of cooperative services.
Peran Akuntansi Manajemen Dalam Pengendalian Biaya Operasional Untuk Meningkatkan Kinerja Keuangan Pada Koperasi Simpan Pinjam Credit Union Bahtera Sejahtera Maumere
This internship program aims to find out the important role of management accountability in controlling operational costs to improve financial performance in savings and loan cooperatives of Bahtera Sejahtera Credit Union.The research method used is a descriptive qualitative approach with data collection techniques through observation,interviews,and documentation. The role of management accounting in controlling operational costs to improve financial performance in the Bahtera Sejahtera Maumere Credit Union savings and loan cooperative,it can be concluded that management accounting has a very important role in supporting management decision-making.Through the application of management accounting,cooperatives can plan,control,and evaluate operational costs more effectively and efficiently. Controlling operational costs through budgeting,cost analysis,and internal financial reporting can help management identify cost wastage and improve resource use efficiency.This has a positive impact on the financial performance of cooperatives,which is reflected in increased operational effectiveness and financial stability. Thus,the implementation of good management accounting in the Bahtera Sejahtera Maumere Credit Union savings and loan cooperative can be a strategic tool in improving financial performance and supporting the sustainability and growth of the cooperative can be a strategic tool in improving financial performance and supporting the sustainability and growth of the cooperative in the future
Efektivitas Pelaksanaan Festival Jelajah Maumere (FJM) Sebagai Media Promosi Wini Ronan (G) (Lumbung Benih) oleh Dinas Pariwisata Kabupaten Sikka
This study aims to determine the effectiveness of the Festival Jelajah Maumere as a medium for promoting Wini Ronan (G) by the Sikka Regency Tourism Office. The method used in this study is qualitative descriptive research. The subject of this study is the implementation of the Maumere Exploration Festival as a means of promoting tourism in the region. The research informants were selected purposively based on their involvement and knowledge of the festival activities, including officials or staff from the Sikka Regency Tourism Office, tourists, and community leaders. Data collection was conducted using several techniques, including interviews, observation, and documentation. The data were analyzed qualitatively through the following stages: data reduction, data presentation, and conclusion drawing. The results of the study demonstrate that the Festifal Jelajah Maumere has been effective in increasing tourist visits, generating interest in repeat visits, and having a positive impact on MSMEs, as evidenced by increased income and sales during the festival.
Analisis Risiko Kredit Bermasalah Dalam Perspektif Akuntansi Keuangan Pada KSP CU Bahtera Sejahtera Tempat Pelayanan Nita
This study aims to analyze the risk of non-performing loans from a financial accounting perspective at the Bahtera Sejahtera Credit Union where Nita works. This study was conducted at the Bahtera Sejahtera Credit Union where Nita works from August 1 to December 19, 2025, located in Nita Village, Nita District, Sikka Regency. Data was collected using interviews, observation, documentation, and literature study techniques. Data analysis techniques consisted of three steps, namely data reduction, data presentation, and conclusion drawing and verification. The results of this study indicate that non-performing credit risk is one of the main risks faced by KSP CU Bahtera Sejahtera Tempat Pelayanan Nita and has a significant effect on the cooperative's financial condition. This risk mainly arises due to delays and the inability of members to fulfill their loan payment obligations in accordance with the agreed terms. From a financial accounting perspective, non-performing credit risk management has been carried out through a measurement process based on loan collectability, recognition by forming a credit loss reserve, and presentation and disclosure as reflected in the financial statements and notes to the financial statements. The application of these accounting treatments aims to present financial information that is fair, transparent, and reliable to both internal and external parties of the cooperative. Non-performing credit risk has a direct impact on the decline in surplus (SHU) and has the potential to disrupt the liquidity of the cooperative. Therefore, credit risk control through loan feasibility analysis, payment monitoring, and the establishment of adequate loss reserves is essential to maintain the stability and sustainability of the cooperative's business. Thus, the application of appropriate financial accounting in managing credit risk is an important factor for KSP CU Bahtera Sejahtera Tempat Pelayanan Nita in improving financial performance and maintaining member trust.
Analisis Kinerja Account Officer dan Loan Officer Serta Dampaknya terhadap Perkembangan Simpanan dan Pinjaman pada KSP Kopdit Obor Mas Cabang Agrobisnis
This study analyzes the performance of Account Officer (AO) and Loan Officer (LO) on the development of savings and loans at Koperasi Simpan Pinjam (KSP) Kopdit Obor Mas, Agrobusiness Branch. The objective of this study is to describe the role of Account Officer (AO) and Loan Officer (LO) in fostering the growth of savings and loan disbursement, as well as to identify the determinant factors influencing the effectiveness of their performance. The analytical method employed is descriptive qualitative using observation, interviews, and documentation techniques. The results indicate that the role of Account Officer (AO) in marketing and mobilizing savings, as well as the role of Loan Officer (LO) in credit feasibility analysis, loan disbursement, and credit monitoring, functions as a dominant factor driving the growth of members’ savings and loans. However, the effectiveness of their performance is constrained by limited human resources and suboptimal credit supervision. Although the operational and service systems have been implemented in accordance with established procedures, strengthening competency and monitoring systems is necessary to transform the performance of Account Officer (AO) and Loan Officer (LO) into a more effective and sustainable contribution to the development of savings and loans.
PENINGKATAN INTEGRASI RISET DAN INOVASI DENGAN KEBIJAKAN PEMBANGUNAN DAERAH PADA BADAN PERENCANAAN PEMBANGUNAN, RISET DAN NOVASI DAERAH KABUPATEN SIKKA
The integration of research and innovation in regional development policy is an important aspect of realizing effective, adaptive, and evidence-based planning. However, in practice, the utilization of research results in the policy formulation process at the regional level has not been optimal, causing policies to be frequently formulated based on intuition, experience, or administrative considerations alone. This condition is also found at the Regional Development Planning, Research, and Innovation Agency (BAPPERIDA) of Sikka Regency, which has a strategic role in coordinating regional planning, research, and innovation. This study aimed to analyze the level of integration of research and innovation with regional development policies, identify inhibiting factors, and formulate strategies to enhance integration in a more effective and sustainable manner. The theoretical review of this study refers to the concepts of organizational integration, research as a basis for decision-making, public innovation, and the regional innovation system approach. The method used was a descriptive qualitative approach conducted through internship activities, with data collection techniques including observation, interviews, documentation, and literature review. Data were analyzed descriptively by comparing empirical conditions with the established conceptual framework. The results of the study show that integration has been implemented through the alignment of research with regional planning documents, facilitation of cross-sector collaboration among regional agencies and universities, and the utilization of several research outputs for policy formulation. Nevertheless, obstacles remain, including limitations in human resources, budget, research infrastructure, cross-sector coordination, and the suboptimal innovation culture. Therefore, strengthening regulations, improving institutional capacity, developing an innovation ecosystem, and integrating research data systems are required to ensure that development policies are more targeted and sustainable. Overall, the integration of research and innovation plays an important role in improving the quality of regional development governance in Sikka Regency.
OPTIMALISASI KINERJA PEGAWAI SEKRETARIAT DEWAN PERWAKILAN RAKYAT DALAM MENDUKUNG AKUNTABILITAS ANGGARAN DPRD KABUPATEN SIKKA
This internship report aimed to describe the results of the analysis of employee performance at the Secretariat of the DPRD of Sikka Regency, particularly in providing administrative support for the budgeting function and achieving organizational accountability. The internship was conducted for four months, from August 11 to December 12, 2025, and took place in the Budgeting and Oversight Division. Data collection methods used in preparing this report included participatory observation of bureaucratic activities, structured interviews with the Head of the Budgeting and Oversight Division, and review of internal documents such as the 2024 Performance Report (LAKIP). The analysis focused on identifying operational obstacles and formulating effective problem-solving strategies.The results of the analysis showed that although administrative governance had generally been implemented in accordance with procedures, significant constraints were still found, including limited human resource competencies, low levels of work discipline, and inadequate facilities and infrastructure. These issues affected delays in the completion of financial accountability reports (LPJ), which in turn influenced the credibility of budget accountability. As a solution, this report formulated optimization strategies through strengthening periodic technical guidance (Bimtek), increasing staff supervision, and improving the effectiveness of internal communication patterns. The implementation of these strategies is expected to ensure the creation of work efficiency and sustainable budget accountability within the Secretariat of the DPRD of Sikka Regency.
STRATEGI PEMASARAN DALAM MENINGKATKAN PENJUALAN KOMODITI DI KANTOR PERUM BULOG MAUMERE
The State Logistics Agency (Bulog) plays a strategic role in maintaining national food security by stabilizing the prices and availability of staple food commodities. Amidst increasingly fierce market competition and changing consumer behavior, the Maumere branch of Bulog faces challenges in increasing commercial commodity sales without neglecting its public function. This study aims to analyze the marketing strategy implemented by Bulog Maumere to increase food commodity sales, as well as identify obstacles and improvement efforts. Using a descriptive qualitative approach through observation, interviews, and documentation, the findings indicate that Bulog Maumere's marketing strategy integrates the 4Ps of the marketing mix—product, price, place, and promotion—through expanded distribution channels (RPK, traditional markets, government agencies), market operations (SPHP, the Affordable Food Movement), and collaboration with local partners. This strategy is effective in increasing sales volume and accelerating stock turnover, although it remains hampered by reliance on government assignments, lengthy bureaucratic procedures, and distribution delays. Key recommendations include strengthening commercial sales, optimizing digital marketing, and improving operational efficiency. The results of this study provide a practical contribution to the development of marketing strategies for public food institutions in the archipelago.
Model Pemberdayaan Anggota Koperasi Sebagai Upaya Pencegahan Kredit Bermasalah Pada Koperasi Simpan Pinjam Credit Union Bahtera Sejahtera Tempat Pelayanan Kewapante
This study aims to analyze the model of cooperative member empowerment at the Credit Union Savings and Loan Cooperative Bahtera Sejahtera, Kewapante Service Unit, with a focus on two main indicators: cooperative member empowerment and efforts to prevent non-performing loans. The research employed a descriptive qualitative approach, with data collected through observation, interviews, and documentation. The results of the study indicate that the management of the Credit Union Savings and Loan Cooperative Bahtera Sejahtera, Kewapante Service Unit, has implemented an empowerment model based on enhancing members’ capacities through various programs, including basic education, financial literacy training, specialized education, entrepreneurship education, refresher training, the formation of territorial groups and assisted member groups, as well as mentoring for business groups. Although there is not yet a formal theoretical framework or binding regulation governing the empowerment model implemented, the empowerment practices carried out by the cooperative have contributed to improving members’ capacities in managing their finances and businesses, particularly for members experiencing non-performing loans. This finding demonstrates that the cooperative member empowerment model implemented at the Credit Union Savings and Loan Cooperative Bahtera Sejahtera, Kewapante Service Unit, serves as a strategic instrument in preventing the occurrence of non-performing loans.
OPTIMALISASI PENERIMAAN PBB-P2 (PAJAK BUMI DAN BANGUNAN) MELALUI VERIFIKASI DAN VALIDASI DALAM MENINGKATKAN PAD (PENDAPATAN ASLI DAERAH) PADA BADAN PENDAPATAN DAERAH KABUPATEN SIKKA
Land and Building Tax for Rural and Urban Areas (PBB-P2) is one of the sources of Regional Original Revenue that has a strategic role in supporting regional development financing. However, the optimization of PBB-P2 revenue still faced various problems, especially related to the inaccuracy of tax object and subject data. This study aimed to analyze the optimization of PBB-P2 revenue through the implementation of verification and validation in increasing PAD at the regional Revenue Agency (BAPENDA) of Sikka Regency. The research method used was a qualitative approach with data collection techniques through interviews, observations, and documentation. The results showed that the implementation of verification and validation of PBB-P2 data was able to improve the accuracy of the tax database, refine the determination of the Tax Object Sales Value, and reduce data discrepancies between the system and field conditions. These efforts had a positive impact on increasing the realization of PBB-P2 revenue and its contribution to PAD of Sikka Regency. Nevertheless, the implementation of verification and validation still faced several obstacles, such as limited human resources, suboptimal utilization of information technology, and low awareness among some taxpayers. Therefore, strengthening the data collection system, increasing the capacity of apparatus, and enhancing inter-agency synergy were required to optimize PBB-P2 revenue sustainably.
EVALUASI EFEKTIVITAS PENGAMANAN ASET DAERAH BERUPA KENDARAAN DINAS PADA KANTOR BPKAD KABUPATEN SIKKA
This research aimed to evaluate the effectiveness of safeguarding regional assets in the form of official vehicles at the Regional Financial and Asset Management Agency (BPKAD) of Sikka Regency. Asset security is an essential component in the management of regional government assets to ensure orderly governance, physical security, and legal certainty regarding asset ownership. This study employs a qualitative approach, with data collected through interviews, observations, and documentation. Data analysis was conducted descriptively based on indicators of administrative security, physical security, legal security, as well as supervision and control. The results show that the security of official vehicle assets has been implemented through administrative recording, safekeeping of ownership documents, and monitoring of vehicle usage. However, its effectiveness is not yet optimal, as there are still official vehicles that have not been returned after the end of officials’ terms of office, along with weak enforcement of sanctions and limited periodic monitoring. Factors affecting the effectiveness of asset security include budget constraints, low user awareness, and suboptimal implementation of internal control systems. This study recommends strengthening supervision, conducting re-inventory of official vehicles, enforcing stricter sanctions, and improving coordination among regional government agencies to achieve more orderly, transparent, and accountable asset management
Evaluasi Penerimaan Retribusi Pariwisata dalam Meningkatkan Pendapatan Asli Daerah
The tourism sector is a startegic domain with significant pontential to augment Local Own-Source Revenue (PAD) through the collection of tourism levies. However, the realization of this potential is often impeded by various implementation challenges. This study aims to evaluate the effectiveness of tourism levy revenue in enhancing the PAD of Sikka Regency. Employinng a descriptive qualitative methodology, data were collected through observation, documentation, and in-depth interviews. The findings reveal that while the implementation of tourism levies is underpinned by a clear legal framework and orderly administrative mechanisms for collection, recording, and reporting, the revenue realization remains suboptimal. This is evidenced by the achievement of only 47% of the designated target. Kiosk fees at the Snack and Souvenir Center emerged as the primary revenue contributor, whereas other levies, such as parking and recreation venue fees, contributed nothing due to a critical lack of on-site management personnel. This condition indicates that deficiencies in management and supervision are the principal obstacles to optimizing tourism levy revenue. Therefore, concerted efforts are imperative, including restructuring the collection system, appointing dedicated field managers, and fostering collaboration with third parties. These measures are crucial to harness the full potential of tourism levies and substantially support the growth of Sikka Regency’s Local Own-Source Revenue.
EVALUASI SISTEM PEMOTONGAN GAJI DAN SAHAM DALAM PENGELOLAAN PINJAMAN ANGGOTA DI KOPERASI KARYAWAN “MAJU TERUS” SMKS YOHANES XXIII MAUMERE
Employee cooperatives play a strategic role as an economic buffer for teachers and school staff, particularly in providing access to safe, transparent, and equitable financial services. This study aims to evaluate the salary and share deduction system in managing member loans at the “Maju Terus” Employee Cooperative of SMKS Yohanes XXIII Maumere. The evaluation focuses on salary deduction procedures for active members, share deduction mechanisms for inactive members, handling of arrears, system effectiveness, obstacles encountered, causes of obstacles, and improvement efforts that have been made. The research method used is a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation studies. The study results show that the salary and share deduction system has been implemented in a structured and effective manner, successfully maintaining the non-performing loan rate below 2% for the past three years, as well as supporting cash flow stability and increasing cooperative revenue. However, the implementation of this system still faces obstacles such as late payment of salary deductions by the school treasurer, insufficient shares of inactive members to cover arrears, a manual recording system, and minimal outreach to new members. Improvement efforts that have been made include monthly coordination meetings, intensive outreach, transparency through membership books, quarterly reporting, and the implementation of moral sanctions. These findings confirm that the salary and share deduction system is not only a loan security tool, but also a concrete manifestation of cooperative values: kinship, collective responsibility, and economic justice.
Efektivitas Pengawasan dan Kepatuhan Pelaporan Pertanggungjawaban Keuangan Dana Kapitasi JKN Puskesmas
This study aims to evaluate the effectiveness of supervision conducted by the Sikka District Health Office regarding the financial accountability reporting compliance of JKN Capitation Funds at Community Health Centers, with a primary focus on understanding the implemented supervisory models and identifying factors that inhibit the effectiveness of oversight and reporting compliance. The research methodology employed is descriptive qualitative, utilizing data collection techniques such as in-depth interviews with key informants, direct observation, and document analysis of accountability reports. The findings reveal that the supervisory mechanisms established by the Health Office through quarterly evaluations and data reconciliation have operated systematically to minimize recording errors; however, the overall effectiveness is still hindered by low compliance at the Health Centers level regarding reporting timeliness. This non-compliance leads to obstructed comprehensive oversight, the risk of delayed capitation fund disbursements for subsequent periods, and an increased potential for audit findings by regulatory bodies. Consequently, this study suggests the necessity of enhancing supervisory capacity at the Health Centers level and strengthening preventive guidance functions by the District Health Office to ensure better financial accountability.
Implementasi Program Escete Dalam Transformasi Pelayanan Keuangan Ksp Credit Union Bahtera Sejahtera Ditinjau Dari Teori Instituisional
The development of digital technology in recent years has had a significant impact on almost all sectors, especially the financial sector. Digitalization is no longer an option but a fundamental necessity for financial institutions, including Savings and Loan Cooperatives (KSP), to remain competitive and capable of providing efficient, accurate, and high-quality services. The need for technology that can improve service processes, data management, and transactions has become increasingly urgent amid the growing complexity of cooperative members’ demands and the increasing competition among financial institutions.This study aims to analyze the transformation of financial services at KSP Credit Union Bahtera Sejahtera through the implementation of the Escete Program, an online-based digital system. Before 2019, this cooperative used the SIKOPDIT CS system which operated offline, resulting in difficulties in data synchronization and service efficiency. The method used in this study is a qualitative descriptive approach using the perspective of Institutional Theory to examine the motivations behind organizational change.The results of the study indicate that the transition from SIKOPDIT CS to the Escete Program is not merely a technical change but also a form of organizational adaptation to three institutional pressures: (1) Coercive Pressure arising from regulations requiring financial transparency; (2) Mimetic Pressure as an effort to emulate the success of banking digitalization; and (3) Normative Pressure to meet members’ expectations and the professionalism of human resources. The implementation of the Escete Program has proven to improve real-time data accuracy, accelerate services through Android integration, and transform the organizational work culture into a more modern and transparent one.