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:
Analisis Efektivitas Sistem Pembayaran SPP Secara Manual di SMA Negeri 1 Maumere Tahun 2025
SMA Negeri 1 Maumere as one of the secondary education institutions continues to show development through improving the curriculum, infrastructure, and extracurricular programs. However, the tuition payment system that is still carried out manually poses various challenges in managing school financial administration. This study aims to analyze the effectiveness of the manual tuition payment system using the SWOT approach to identify the strengths, weaknesses, opportunities, and threats that affect the process. The results of the analysis show that although manual systems have been in use for a long time and are easy for financial officers to understand, they are still vulnerable to recording errors, process delays, and the risk of inaccurate data accumulation. In addition, the study found that the evaluation of this manual system makes an important contribution to the development of management science, especially in understanding the dynamics of administrative control and decision-making processes. The findings of the study recommend the development of a technology-based tuition payment system, such as online payments or integrated applications, as a solution to improve the efficiency, accuracy, and quality of administrative services at SMA Negeri 1 Maumere..
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PENGARUH MODAL USAHA, TENAGA KERJA, DAN HARGA JUAL, TERHADAP TINGKAT PENDAPATAN USAHA TENUN IKAT (Studi Empiris Pada Pelaku Usaha Tenun Ikat Di Kelurahan Nangalimang Kecamatan Alok Kabupaten Sikka)
This research aimed to examine how business capital, labor, and selling price affect the income of ikat weaving enterprises, using a case study of weaving entrepreneurs in Nangalimang, Alok Sub-district, Sikka Regency. This research investigated causal linkages using a quantitative technique with an associative design. The population consisted of ikat weaving entrepreneurs in Nangalimang, and a sample of 40 respondents was chosen for data collection. The primary instrument was a questionnaire, and the responses were analysed using multiple linear regression with the Statistical Package for the Social Sciences (SPSS). The results indicated that enterprise income was significantly positively impacted by business capital, whereas labor and selling price did not exhibit any significant influence. However, when considered concurrently, firm capital, labor, and selling price had a major impact on income levels.
Analisis Pengelolaan APBDes Dalam Penanganan Darurat Bencana Erupsi Gunung Lewotobi (Studi Kasus Pada Pemerintahan Desa Boru)
This research aimed to determine how the Village Revenue and Expenditure Budget was managed in handling emergency caused by the vilcanic eruption in Boru Village, Wulanggitang Sub-district, East Flores Regency. The Lewotobi volcano eruption disaster that occurred at the end of December 2023 required the vullage government to make quick and appropriate budget adjustments. This research used a qualitative approach with the Miles and Huberman analysis method, which included data reduction, data presentation, and conclusion drawing. Data collection techniques were carried out through interviews, documentation, and observation. The results of the research showed that the Village Revenue and Expenditure Budget planning was carried out adaptively through a Spesial Village Meeting. The implementation of emergency funds was effective despite communication constraints, and administration and reporting were still carried out despite delays. The village government had formally accounted for its actions to the regional government and strove to build transparency with the community. This research supported the stewadship theory, in which village governments acted as trustees of the community in managing public finances. This research was also in line with several previous studies that emphasize the importance of accountability and participation in village fund management, especially in crisis situations.
ANALISIS PENENTUAN BIAYA PEMBUATAN AKTA JUAL BELI BERDASARKAN ASPEK AKUNTANSI KEPERILAKUAN ( Studi Kasus Pada Kantor Notaris Dan Pejabat Pembuatan Akta Tanah Gervatius Portasius Mude, S.H., M.H)
This study aimed to analyze the mechanism of determining the cost of drafting a Sale and Purchase Deed (AJB) based on behavioral accounting aspects at the office of Notary and Land Deed official (PPAT) gervatius Portasius Mude, S.H., M.H in Sikka Regency. The problems raised in this study included how the menchanism of AJB cost determination was carried out and how behavioral accounting aspects were applied in this practice. The study employed a qualitative descriptive approach with a case study method. Data were obtained throught interviews, observation, and documentation, then analiyzed using five behavioral accounting aspecst according to Suartana (2010), namaly : firm theory and managerial behavior, budgeting and planning, decision-making, control, and reporting. The results showed that the determination of AJB costs was not solely based on ATR/BPN regulations of 1%, but also considered the client's socio-economic flexibility. The mechanism of cost determination was conducted orally and through negotiation. Values such as ethics, professionalism, and service became important considerations in decision-making. The findings implied that managerial decisions in AJB cost determination were strongly influenced by individual behavior, leadership characteristics, and socio-contextual considerations.This study aligns with agency theory, which emphasizes the principal-agent relationship between clients and Notary/PPAT, as well as the importance of transparency and control in minimizing conflicts of interest
PENGARUH PENGUNGKAPAN AKUNTANSI LINGKUNGAN DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2021-2023)
This research aimed to examine the effect of environmental accounting disclosure and good corporate governance mechanisms on the financial performance of basic industry and chemical manufacturing companies listed on the Indonesia Stock Exchange for the period 2021-2023. This research used a quantitative causal approach with multiple linear regression data analysis to examine the relationship between environmental accounting disclosure and good corporate governance mechanisms (managerial ownership, institutional ownership, independent board of commissioners, and audit committee) on financial performance. The research data was obtained from secondary data in the form of financial reports and annual reports of the companies included in the sample. The results of this research indicated that, partially, environmental accounting disclosure did not have a significant effect on financial performance. Good corporate governance mechanisms, namely managerial ownership, institutional ownership, and independent boards of commissioners, did not have a significant effect on financial performance. Meanwhile, audit committees did not have a significant effect on financial performance. Simultaneously, environmental accounting disclosure and good corporate governance mechanisms had a significant effect on financial performance.
Pengaruh Gaya Kepemimpinan Dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud Pengelolaan Dana Desa (Studi Kasus di Desa Tana Duen, Kecamatan Kangae, Kabupaten Sikka)
This study aimed to determine the influence of leadership style and the internal control system on the prevention of fraud in village fund management in Tana Duen Village, Kangae District, Sikka Regency. The research employed a quantitative analysis technique with data obtained from primary sources through the distribution of questionnaires. The population consisted of all village officials and community members in Tana Duen Village, Kangae District, Sikka Regency. The sampling technique used was saturated sampling, with a total sample of 40 respondents. Data were analyzed using multiple linear regression with IBM SPSS Statistics 26. The Result showed that leadership style had a significant effect on the prevention of fraud in village fund management. The internal control system also had a significant effect on fraud prevention efforts. Furthermore, the combination of leadership style and internal control system significantly influenced the prevention of fraud in village fund management.
Pengaruh Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Melalui Kompetensi Sumber Daya Manusia (Studi Empiris Pada KSP Kopdit Obor Mas Cabang Utama Sikka)
This study aims to examine whether human resource competency mediates the influence of accounting information systems on the quality of financial reports at Obor Mas Credit Union, Sikka Main Branch. The study employs a quantitative approach using a survey method. The population consists of all employees at Obor Mas Credit Union, Sikka Main Branch, with a saturated sampling technique, resulting in a sample size of 41 respondents. The data used in this study are quantitative, collected through questionnaires completed by respondents using a Likert scale. Data analysis was conducted using the SPSS (Statistical Package for the Social Sciences) version 2025 software. The findings indicate that human resource competency mediates the relationship between accounting information systems and the quality of financial reports. The Sobel test results show a calculated t-value of 2.100841, which is greater than the critical t-value at a significance level of 0.05, namely 2.0195 (2.100841 > 2.0195).
Peningkatan Daya Saing UMKM Melalui Optimalisasi Penyusunan Laporan Keuangan di Magewair Production
This study aimed to analyze the enhancement of the competitiveness of the MSME Magewair Production through the optimization of financial statement preparation. As one of the key pillars of Indonesia’s economy, MSMEs often face challenges in financial management, particulary in preparing financial statements in accordance with accounting standards. The research employed a qualitative method with a case study approach, where data were collected through in-dept interviews with the management of Magewair Production and the analysis of existing financial statement documents. The results indicate that although Magewair Production has routinely carried out financial recording, the reports produced remain simple and have not complied with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The main constraints include a lack of accounting knowledge, limited technology, and insufficient training. Optimizing financial statement preparation can improve operational efficiency, access to funding, business growth, and the reputation and trust of stakeholders. This study recommends SAK EMKM training, the utilization of simple accounting technology, and guidance from government or academics to assist MSMEs such as Magewair Production in preparing better financial statements, thereby enhancing their competitiveness in the market.
Pengaruh Jumlah Aset, Jumlah Simpanan Dan Jumlah Anggota Terhadap Sisa Hasil Usaha (SHU) Pada Koperasi Simpan Pinjam (KSP) Suru Pudi Koting
This research aimed to analyze the influence of total assets, total savings, and the number of members on the Remaining Business Results of Suru Pudi Koting Credit Union in Sikka Regency. This research used a quantitative approach using secondary data from the credit unios's financial reports for the 2020-2024 period. The data analysis techniques used include the classical assumption tests, regression analysis, hypothesis testing, and the coefficient of determination. The results showed that total assets, total savings, and the number of members had no significant effect, either partially or simultaneously, on the Reamining Operating Results of Suru Pudi Koting Credit Unios.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KOLEKTIBILITAS KREDIT USAHA RAKYAT (KUR) MIKRO BRI (Studi Empiris Pada Debitur KUR Mikro BRI Unit Nita)
Credit collectibility is one of the indicators to assess a bank's performance. The debtor's ability to repay credit does not always run smoothly, which can affect credit collectibility. The purpose of this research is to determine the influence of business experience, business income, collateral value, number of dependents, and repayment period on the credit collectibility of people's business. This study uses a quantitative approach with an empirical study on debtors of the People's Business Credit (KUR) Micro at Bank BRI Unit Nita, employing area sampling techniques since the population is spread across a specific geographic area. The number of samples used is 34 KUR Micro debtors from BRI Unit Nita located in Nita Kloang Village. Data were collected through a questionnaire using a Likert scale and analyzed using multiple linear regression with the help of SPSS software. The results show that partially only the business experience variable has a significant influence.
Analisis Sistem dan Prosedur Akuntansi Pengelolaan Dana Desa dalam Meningkatkan Kinerja Pemerintahan Desa (Studi Kasus di Desa Munerana Kecamatan Hewokloang)
This Study aimed to Analisys the accounting system and Procedures for village fund management and their impact on improving village government performance. Village fund, sourced from the National Budget (APBN), play a crucial role in rural development and community empowerment. An effective and transparent accounting system is essential to ensure accountibility and efficiency in utilising these funds. This research employed a qualitative upproach, using a case study method, conducted in Munerana Village, Hewokloang Sub- District. The Analysis covered the stages of planning, implementation, administration, reporting, and accountability in village fund management. The findings indicated that the accounting system and procedures in Munerana Village complied with the Minister Of Home Affairs Regulation No. 20 of 2018. However, challenges such as limited community participation and resource constraints must be addressed to enhance service effectiveness. Strengthening the capacity of village officials and enhancing village information system are critical steps toward achieving better and more ustainable village government performance.
PENERAPAN SISTEM INFORMASI AKUNTANSI SEBAGAI UPAYA MENINGKATKAN KUALITAS LAPORAN KEUANGAN PADA PERUMDA AIR MINUM WAIR PU’AN KABUPATEN SIKKA
This research aimed to know and analyze the implementation of financial accounting information systems in improving the quality of financial statements at the Wair Pu'an Regional Drinking Water Public Company, Sikka Regency. Data were collected using observation, interview and documentation methods. This research used a qualitative descriptive method in which the researcher described and analyzed the implementation of financial accounting information systems. The results showed that the implementation of financial accounting information systems had already used SISKA Application but it had a lack of relevant time in presenting and inputting the financial statement.
PENGARUH GAYA HIDUP DAN PERSEPSI RISIKO TERHADAP KEPUTUSAN INVESTASI (Studi Empiris pada Fakultas Ekonomi dan Bisnis Universitas Nusa Nipa)
This study aimed to examine and analyze the influence of lifestyle on investment decisions, the influence of risk perception on investment decisions, as well as the influence of lifestyle and risk perception simultaneously on investment decisions among lecturers of the Faculty of Economics and Business, Nusa Nipa University. The research method employed was quantitative associative with a survey approach. Data were collected through questionnaires distributed to 55 lecturers as respondents. The independent variables in this study were lifestyle (X1) and risk perception (X), while the dependent variable was investment decision (Y). Data analysis used multiple lincar regression with the assistance of SPSS version 23. The results showed that: (1) Lifestyle had a positive and significant effect on investment decisions with a regression coefficient of 1.428 and a significance value of 0.000; (2) Risk perception also had a positive and significant effect on investment decisions with a regression coefficient of 0.199 and a significance value of 0.000; (3) Simultaneously, lifestyle and risk perception had a significant effect on investment decisions with an F-count value of 177.338 and a significance value of 0.000. The coefficient of determination (R) of 0.872 indicated that 87.2% of the variation in investment decisions could be explained by lifestyle and risk perception, while the remaining 12.8% was influenced by other factors beyond this study
ANALISIS PENGUNGKAPAN SUSTAINABILITY REPORT BERDASARKAN GRI STANDARDS PADA PT. BANK CENTRAL ASIA, TBK DAN PT. BANK MANDIRI (PERSERO), TBK (STUDI KASUS PADA BURSA EFEK INDONESIA)
This study aims to analyse the disclosure and compliance level of Sustainability Reporting based on the GRI Standards 2021 at PT. Bank Central Asia, Tbk and PT Bank Mandiri (Persero), Tbk for the 2023 period. The research employs a qualitative descriptive methodology Data collection methods unlized in this study include documentation analysis, literature review, and internet research. The data analysis techniques consist of content analysis and comparative methods. The findings indicate that both banks have disclosed sustainability information in accordance with the GRI Standards, albeit with varying degrees of completeness and detail PT Bank Mandiri (Persero), Tbk demonstrates a more comprehensive level of disclosure that is better aligned with GRI standards compared to PT. Bank Central Asia, Tbk, particularly in specific disclosures. Regarding compliance levels, PT. Bank Central Asia, Tbk achieved 100% compliance with general disclosures in its Sustainability Report, classified as "Fully Applied." while the overall compliance with specific disclosures reached 38%, categorized as "Limited Disclosure" Conversely, PT. Bank Mandiri (Persero), Tbk attained 100% compliance with general disclosures, also classified as "Fully Applied, and achieved 50% compliance with specific disclosures, categorized as "Partially Applied
PENGARUH FINANCIAL LITERACY, PENGETAHUAN LAPORAN KEUANGAN DAN PENDAPATAN TERHADAP PERILAKU PENGELOLAAN KEUANGAN PELAKU UMKM DI KECAMATAN MAUROLE KABUPATEN ENDE
This study aims to examine the influence of financial literacy, financial reporting knowledge, and income on the financial management behavior of MSMEs in Maurole District, Ende Regency. This study uses a causal quantitative approach with an associative research type. This study used a sample of 75 MSMEs in Maurole District who met the specified criteria. The data used are primary data obtained directly from respondents, namely Micro, Small, and Medium Enterprises (MSMEs), through the distribution of questionnaires that have been compiled based on research variable indicators. The analytical method used includes multiple linear regression analysis. The results of the analysis show that financial literacy has a significant effect on financial management behavior. In addition, financial reporting knowledge has a significant effect on financial management behavior. And income also has a significant effect on financial management behavior. In addition, Financial Literacy (X1), Financial Reporting Knowledge (X2), and Income (X3) together have a significant influence simultaneously on the financial management behavior of MSMEs (Y). Therefore, increasing financial literacy and knowledge must be accompanied by a good income management strategy. This is crucial to separate business finances from personal finances and to ensure greater focus on supporting business sustainability.
PENGARUH SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PADA KSP KOPDIT SANGOSAY DENGAN PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI
This study aimed to determine the influence of Accounting Information System on the quality of financial statements whit internal control as a moderating variable. This rescarch employed a quantitative descriptive method, whit data obtained through questionnaires and literatur riview. The findings indicate that the accounting information system variabel had a significan effect on the quality of financial statemens. Internal control also had a significan effect on the quality of financial statemens. Furthemore, the results showed that internal control moderated the relationship between accounting information system and the quality of financial statemens, meaning that internal control strengthened the effect of accounting information systems on the quality of financial statements. Accounting information system internal control together accounted for 89.9 percent of the variation in the quality of financial statements, while the remaining 10.1 percent was, influenced by other variables
PENGARUH KINERJA DAN KOMPETENSI KARYAWAN TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI (Studi Empiris pada KSP Kopdit Tuke Jung, Desa Nelle Wutung-Kecamatan Nelle-Kabupaten Sikka)
This study aims to examine the effect of employee performance and employee competence on the effectiveness of accounting information systems (AIS) at Koperasi Simpan Pinjam Tuke Jung. The research method applied is quantitative with a descriptive analysis approach. The data analysis techniques used include data quality tests, classical assumption tests, multiple linear regression analysis, hypothesis testing through t-test and F-test, as well as the coefficient of determination (R²). The sample of this study consisted of 40 employees of KSP Tuke Jung. The results indicate that employee performance has a positive and significant effect on the effectiveness of the accounting information system. Employee competence also has a positive and significant effect on the effectiveness of the accounting information system. Simultaneously, employee performance and competence have a positive and significant influence on the effectiveness of the accounting information system, as reflected in the coefficient of determination (R²), which shows the contribution of the independent variables to the dependent variable. Based on these findings, it can be concluded that improving employee performance and competence will enhance the effectiveness of the accounting information system implementation at KSP Tuke Jung.
Analisis Penerimaan Pajak Makan/Minum Dan Retribusi Sewa Tempat Umkm Pasar Senja Gelora Dalam Meningkakan Pendapatan Asli Daerah Kabupaten Sikka
This research aimed to determine the level of food/drink tax revenue and rent retribution in 2022–2024, as well as the government’s efforts to increase the regional gross income of Sikka Regency through the Micro, Small, and Medium Enterprises Sector in Pasar Senja Gelora. This research used a descriptive method with a qualitative approach. Data were collected through observation, interview, and documentation. The research results showed that the income from food/drink tax revenue and rent retribution had increased annually, making a positive contribution to regional gross income in Sikka Regency.The regional government tried to increase the income of this sector through direct socialization to the actors regarding the Sikka Regency Regional Regulation Number 5 of 2023 concerning Regional Taxes and Regional Retributions. This socialization aimed to raise awareness, improve understanding, and obey the regulations of tax revenue and rent retribution. Thus, this sector can be a significant income source for increasing the regional gross income of Sikka Regency.
PENGARUH PENERAPAN AKUNTANSI KEPERILAKUAN TERHADAP KINERJA KEUANGAN YAYASAN ST. GABRIEL MAUMERE
This research aimed to determine the effect of behavioral accounting implementation on the financial performance of the St. Gabriel Maumere Foundation. The data collection techniques used in this research were questionnaires and documentation. This research was quantitative research with an associative approach. The data analysis techniques used in this research were research instrument testing, classical assumption testing, simple regression analysis, hypothesis testing, and coefficient of determination (R2) testing. The results showed that there was a partial effect of the implementation of behavioral accounting on financial performance. This can be seen from the t-value, which was greater than the t-table value, namely 3,767 > 2,032, and the significance value was smaller than the alpha level used, which was 5% or 0.05, namely 0.00 <0.05, so H0 was rejected, which means that the implementation of behavioral accounting (X) had a significant effect on financial performance (Y).
Analisis Laporan Keuangan Usaha Mikro, Kecil, Menengah Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah Pada Pelaku Usaha Dagang Warung Di Angkringan Lestari
This research aimed to examine the presentation of financial statements at the Angkringan Lestari food stall and to evaluate the preparation of financial statements based on Financial Accounting Standards for Micro, Small, and Medium Entities for MSMEs (Micro, Small, and Medium Enterprises) operating at Angkringan Lestari. This research used a qualitative approach using the Miles and Huberman analysis method, which includes data reduction, data presentation, and conclusion drawing. Data were collected through observation, interviews, and documentation. The results showed that the financial recording system applied by the Angkringan Lestari MSME was very simple, limited to recording expenses, income, and debts. Consequently, the MSME faced challenges in preparing its financial statements, including the owner's limited understanding of Financial Accounting Standards for Micro, Small, and Medium Entities and the absence of dedicated staff responsible for financial statement preparation.
PENGARUH MODAL SENDIRI DAN MODAL PINJAMAN TERHADAP SISA HASIL USAHA DENGAN TOTAL ASET SEBAGAI VARIABEL MODERASI (Studi Empiris Pada KSP Kopdit Ikamala Larantuka)
This research investigated and elucidated the effects of equity capital and loan capital on net surplus, with total assets as a moderating variable at Ikamala Larantuka Credit Union. The study utilized an associative quantitative methodology and analyzed the financial statements of Ikamala Larantuka Credit Union as its population. The sampling technique implemented was purposive sampling, with primary data serving as the source for the research. Data collection methods comprised documentation and a literature review. The analysis was conducted using Moderated Regression Analysis (MRA) through the SPSS application. The findings revealed that equity capital negatively impacted net surplus, while loan capital did not exhibit any significant effect on net surplus. Furthermore, total assets moderated (enhanced) the effect of equity capital on net surplus and simultaneously moderated (diminished) the effect of loan capital on net surplus.
DAMPAK PENERAPAN KEBIJAKAN RESCHEDULING DALAM PENYELESAIAN KREDIT BERMASALAH PADA KSP KOPDIT PINTU AIR CABANG UTAMA ROTAT
ANALISIS BIAYA PRODUKSI DAN HARGA JUAL DALAM MENINGKATKAN LABA HOME INDUSTRY (STUDI KASUS PADA KELURAHAN NANGALIMANG)
This study aimend to examine the influence of environmental, environmental costs, and enviromental disclosure on profitability in pharmaceutical sub-sector manufacturing companies listed on the indonesia Stock Exchange (IDX). This research employed a quantitative method with purposive sampling techniques. The study used a sample of 11 companies that met the predetermined criteria. The source of data used in this research was secondary data obtained from documents accessed through the official website of the indonesia Stock Exchange (IDX) at www.idx.co.id. The analytical method applied was multiple linear regression analysis. The results indicated that environmental performance (X1) had a negative and significant relationship between PROPER and ROA, environmental costs (X2) had a negative and significant relationship with ROA, and environmental disclosure (X3) had a negative but insignificant relationship with ROA
ANALISIS SISTEM INFORMASI AKUNTANSI PEMBAYARAN BIAYA TAGIHAN AIR PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) KABUPATEN SIKKA (STUDI KASUS PERUSAHAAN DAERAH AIR MINUM (PDAM) CABANG TALIBURA)
This research aims to analyze the implementation of the accounting informationa system for water bill pyments at the Talibura Branch of the Regional Drinking Water Company (PDAM) in Sikka Regency, The research employs a qualitatife approach, utilizing literature review and observation methods. The findings indicate that the use of computerized system, such as SISKA, significantly enhances the speed of recording, reporting. And improving customer service. However, challenges related to system integration. User competence, and network disruptions need to be addressed to maximize the systems’s benefits. In conclusion, the implementation of the accounting information systems has had a positive impact on the financial management of the Talibura Branch of PDAM, but efforts are needed to further improve the systems optimal performance.
ANALISIS PROFITABILITAS DAN EFISIENSI OPERASIONAL PADA KSP KOPDIT SUBE HUTER
This study aims to analyze the profitability and operational efficiency of Sube Huter credit union. Profitability is measured by the Net Profit Margin (NPM) ratio, while operational efficiency is measured using the Operating Cost to Operating Income ratio and several other indicators related to operational costs. The data utilized in this research consist of secondary data from Sube Huter's credit union financial reports for the period 2020 to 2024. The analysis was conducted employing the financial ratio method to assess the cooperative's profitability and operational efficiency. The results indicate that the cooperative's profitability falls into the unhealthy category with a consistent NPM of 2%, while operational efficiency is categorized as less healthy with a Operating Costs to Operating Income value approaching 97-98%. The primary cause of low efficiency is high operational costs, particularly employee salary expenses that are not commensurate with revenue. However, the indicator of operating costs to total receivables still demonstrates healthy performance. This study recommends the implementation of more effective cost management, financial product development, and increased transaction volume to enhance the cooperative's profitability and operational efficiency.
Pengaruh Modal Usaha, Lokasi Usaha Dan Teknologi Informasi Terhadap Pendapatan Umkm Pada Kecamatan Alok
This research aimed to investigate the impact of business capital, business location, and information technology on the income of MSMEs. The data collection techniques used in this research were interviews, observation, documentation, and questionnaires. The type of research was quantitative research. The data analysis techniques used in this research were data quality testing, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The research results indicated that business capital (X') significantly affects MSME income (Y), business location (X²) significantly affects MSME income (Y), information technology (X') significantly affects MSME income (Y), and simultaneously, all three independent variables, namely business capital, business location, and information technology, significantly affect MSME income
Analisis Sistem Informasi Akuntansi PenjualanTunai Pada PT Garam Pintar Asia
This research animed to analyze the cash sales accounting information system at PT Garam Pintar Asia.The research method employed was descripitive qualitative since the data collected consisted of statements obtained by the resear cher. The data collection techniques used in this study were interviews, observations, and documentation.The sources of data consistend of both primary and secondary data. The result of this study indicated that the cash sales accounting information system implemented by PT Garam Pintar Asia was still not effective. This was evident in the absence of a clear separation of duties for functions related to cash sales, with the cashier concurrently handling cash and accounting functions. The documentation employed within the cash sales accounting information system did not conform to established accounting standards, as the company had yet to implement formal cash sales invoices and cash register receipts, relying instead on simple handwritten notes as evidence of payment. Furthermore, the company had not designed a cash sales flowchart and did not yet have a financial application to manage cash sales transactions.Instead, Microsoft Excel was used merely to record cash sales transactions, proofs of transactions, and sales reports.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2020–2023
Timeliness in the submission of financial statements is one of the key indicators of transparency in public companies. This study aims to analyze the effect of profitability, leverage, and firm size on the timeliness of financial statement submission in manufacturing companies within the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the period 2020–2023. The research sample consisted of 17 companies with a total of 51 observations, selected using purposive sampling. Data were analyzed using multiple linear regression. The results show that profitability (ROA) and firm size have a significant positive effect on the timeliness of financial reporting, while leverage (DER) has no significant effect. Simultaneously, profitability, leverage, and firm size have a significant effect, contributing 41.7% to the variation in financial reporting timeliness. This study supports the signaling theory, which states that companies with good performance tend to provide positive signals through compliance with timely reporting.
ANALISIS PENGAWASAN TATA KELOLA KOPERASI DALAM MENINGKATKAN AKUNTABILITAS PADA KSP KOPDIT PINTU AIR CABANG KEWAPANTE
This research aims to analyze the goverance oversight mechanisms employed to enhance accountabillity at Pintu Air Credit Union, Kewapante Branch. A qualitative descriptive analysis approach was utilized, incorporating observation, interviews, and documentation as primary data collection techniques. The data sources comprised both primary and secondary data. The study involved five key informants: the Manager of Pintu Air Credit Union, Kewapante Branch, the supervisor, the Committee Chairperson, the Committee Vice-Chairperson, and the Account Officer. The findings reveal that Pintu Air Credit Union, Kewapante Branch, has established a disciplined internal oversight andof reporting system that promotes transparency while minimizing confilicts interest. Accountability is evidenced through comprhensive transactionaudits and robust internal control mechanisms. Responsibility in Pintu Air Credit Union, Kewapante Branch is seen in the obligations of each employee, especially in the inspection process affter collection to ensure that all transctions are recored correctly. The independence of both internal and external audits faclitates effective risk management. Fairness is evident in the organization’s open recruitment processes and equitable competency developments programs.
PENGARUH KUALITAS PENGAWASAN INTERNAL DAN PEMAHAMAN AUDIT INTERNAL TERHADAP AKUNTABILITAS KEUANGAN (Studi Kasus KSP Kopdit Pintu Air)
This study aimed to examine the effect of internal supervision quality and internal audit understanding on financial accountability (a case study of KSP Kopdit Pintu Air). A quantitative rescarch method with an associative approach was employed, involving 50 employees of KSP Kopdit Pintu Air as respondents. Data were collected through questionnaires and analyzed using validity and reliability tests, descriptive statistics, classical assumption tests, multiple linear regression analysis, as well as partial (t-test) and simultaneous (F-test) hypothesis testing. The findings revealed that (1) internal supervision quality had a positive but insignificant effect on financial accountability, (2) internal audi understanding had a positive but insignificant effect on financial accountability, and (3) internal supervision quality and internal audit understanding jointly had no significant effect on financial accountability. The Adjusted R³ value of 0.010 indicated that the independent variables explained only 1% of the variance in financial accountability, while the remaining 99% was influenced by other factors outside the scope of this research model.
ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA KSP. KOPDIT GURU KELUBAGOLIT CABANG WAIWERANG
This research aimed to analyze financial statements to asses the financial performance of the credit union. The resurch used a quantitative approach using interviews and documentation techniques for data collection. The analysis method applied involves financial ratios, including liquidity ratio, proofitability ratio, and activity ratio. The result showed that the likuidity ratio calculations from 2022 to 2024 generally indicate good performance, with values ranging between 175%-200%. The solvency ratio calculations for the same period also demonstrated fairly good performance, with percentage above 80%. The profitability ratio calculation from 2022 to 2024 showed fairly good results, ranging between 50%-60%. Meanwhile, the activity ratio calculations from 2022 to 2024 revealed excellent performance, with values below 40%.
ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS DARI PENJUALAN TUNAI GUNA MENINGKATKAN PENGENDALIAN INTERNAL (Studi Kasus CV. Davion Kecamatan Alok Barat Kabupaten Sikka)
This study aims to analyze the accounting information system for cash receipts from cash sales, focusing on improving internal control at CV Davion. Employing a qualitative descriptive method, data was gathered through interviews, observations, and documentation. The findings indicate that the current accounting information system has several weaknesses, particularly concerning the segregation of duties. Overlapping responsibilities, reliance on manual processes, and the lack of formalized issues, it is essential to implement improvements such as organizational restructuring, clear segregation of roles, the adoption of a computererized system, and the introduction of systematically documented procedures. These enhancements are anticipated to strengthen the company’s internal control. Increase the reliability of financial information, streamline operational activivities, and facilitate more effeective managerial decision-making. Furthermore, the results of this study are expected to aid the company in developing a more robust internal control system and to serve as a reference for future research.
Analisis Pendekatan Sustainable Growth Rate Dalam Mengukur Kinerja Keuangan Ksp Kopdit Pintu Air Cabang Kewapante, Desa Wairkoja, Kecamatan Waigete, Kabupaten Sikka
This research aims to analyze the financial performance of the Koperasi KSP Kopdit Pintu Air Kewapante Branch using the Sustainable Growth Rate (SGR) approach. This type of research is quantitative, using financial report data from KSP Kopdit Pintu Air Kewapante for the period of 2020 to 2024. The data is analyzed by calculating the Retention Ratio (RR), Return on Equity (ROE), and the Sustainable Growth Rate (SGR) value each year. The results show that the highest SGR value was achieved in 2021 at 11.04%, while the lowest value occurred in 2023 at 0.70%. Generally, the SGR trend showed fluctuations, with a decreasing trend after 2021. This is attributed to the decline in profitability and the cooperative's ability to retain earnings. This finding indicates that although KSP Kopdit Pintu Air Kewapante Branch has a fairly good financial performance, the sustainability of its financial growth needs to be anticipated with more optimal management strategies. This study proves that the Sustainable Growth Rate approach can be used as a quantitative measuring tool to assess the financial performance of cooperatives and provide a basis for strategic decision-making.
ANALISIS PENGEMBANGAN UMKM DALAM MENINGKATKAN KESEJAHTERAAN MASYARAAKAT DI DESA KOTING B
Micro, Small, and Medium Enterprises (MSMEs) play an important role in enhancing community economic growth. Good economic growth serves as an indicator of the government’s success in implementing development programs. This research aimed to analyze the development of MSMEs, particularly in Koting B Village, focusing on two indicators, namely, business development, which covers health, education, employment, and housing. The research used a descriptive qualitative approach using observation, interviews, and documentation techniques. The findings revealed that MSMEs actors have undertaken various efforts to develop their businesses, such as obtaining capital loans, determining selling prices, and enhancing marketing activities. The existence of MSMEs helped communities meet additional family economic needs. The results also indicated that village government support need to be further optimized, particularly in terms of access to capital, human resources, and marketing through the utilization of digital platforms, to improve the competitiveness of MSMEs so they can continue to grow and make a significant contribution to national economic growth.
PENGARUH PENGETAHUAN AKUNTANSI, PENGALAMAN USAHA DAN MOTIVASI KERJA TERHADAP PERSEPSI PENGGUNAAN INFORMASI AKUNTANSI PADA PELAKU UMKM DI DESA NITA
This research aimed to determine whether accounting knowledge, business experience, and work motivation influence the perception of using accounting information among MSMEs actors in Nita Village. The method used was a quantitative method. The population in this research consisted of all MSMEs actors in Nita Village, totalling 80 people. The sample used in this research was determined by Slovin's formula with a 10% margin of enor, resulting in a sample size of 44 people. The sampling technique used in this research was Simple Random Sampling. The data used in this research were quantitative data obtained through respondents completing questionnaires using a Likert seale. Data processing in this research used the SPSS (Statistical Package for the Social Sciences) program, version 2025. The research results showed that accounting knowledge influences the perception of using accounting information among MSMEs actors in Nita Village, as indicated by a t-statistic value of 2.789, which was greater than the t-table value of 2.021, or 2.789 > 2.021. Business experience did not influence the perception of using accounting information among MSMEs actors in Nita Village, as indicated by a t-statistic value of 0.101, which was smaller than the t-table value of 0.920, or 0.101 <0.920. Work motivation did not influence the perception of using accounting information among MSMEs actors in Nita Village, as indicated by a t-statistic value of 2.318, which was greater than the t-table value of 0.021. or 2.318>0.021.
Penerapan Akuntansi Keluarga Dalam Pengelolaan Keuangan Rumah Tangga Pasangan Milenial (Studi Kasus di Desa Namangkewa, Kecamatan Kewapante, Kabupaten Sikka)
This research aimed to analyze the implementation of family accounting in household financial management among millennial couples. The focus of the research included family financial management, which was measured through the indicators of budgeting, recording, decision-making, and long-term financial planning, as well as financial management behavior. The method used was qualitative with a case study approach, through in-depth interviews with millennial couples as informants. The research findings showed that millennial couples had begun to apply family accounting, although it was still simple and mostly not formally documented. This practice is in line with positive accounting theory, which explains rational behavior in financial decision-making. In addition, the Japanese principle of Kakeibo was relevant as a practical approach because it emphasizes recording, awareness, and evaluation of expenditures. Therefore, it will be important in realizing household financial management that is more directed, healthy, and sustainable.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, SISTEM INFORMASI AKUNTANSI, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA KEUANGAN KOPERASI SIMPAN PINJAM KOPDIT OBOR MAS ( STUDI EMPIRIS PADA KSP KOPDIT OBOR MAS)
This research aimed to determine the influence of human resource competence, accounting information systems, and internal control systems on financial performance at Obor Mas Credit Union. The research used a quantitative approach with a population of 110 permanent employees of Obor Mas Credit Union, while the sample was determined to be 52 respondents using the Slovin formula. Data were obtained through questionnaires distributed to respondents and processed using multiple linear regression analysis with the aid of statistical software. The research results indicated that human resource competence, accounting information systems, and internal control systems, both partially and simultaneously, did not have a significant impact on cooperative financial performance. This finding confirmed that improved financial performance was not solely determined by these three internal factors but rather requires more comprehensive strategic planning and managerial policies. This research was expected to contribute theoretically to the development of accounting science and serve as a practical consideration for credit union managers in improving the effectiveness of financial management.
ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN TUNAI BAHAN BAKAR MINYAK (BBM) PADA SPBU 54.861.02 PT BOLAWOLON
This research was conducted at Public Fuel Filling Station (Stasiun Pengisian Bahan Bakar Umum/SPBU)54.861.02 PT Bolawolon with the objective of analyzing the accounting information system for cash sales of Fuel Oil (Bahan Bakar Minyak). This study employed a qualitative approach with a descriptive method. Data were collected through observation, interviews, and documentation. The findings revealed that task overlapping still occurred, as operators also performed sales, cash handling, and delivery functions, while the manager also undertook warehouse and accounting functions. In addition, the documentation used was still limited to fuel purchase recommendation letters, purchase receipts, and bank deposit slips. The accounting records were also incomplete, covering, only sales journals and cash receipts, while calculations continued to be performed manually. Although most cash sales procedures had been implemented, the recording of the cost of goods sold had not yet been carried out.
PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP STRATEGI TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2020-2024
This research aimen to examine the effect of firm size and profitability on tax avoidance strategies in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020-2024. The analytical method used was quantitative associative research, conducted to test causality and the influence of independent variables on the dependent variable, with IBM SSPS Statistics 26 as the analytical tool. The findings showed that firm size had a positive and significant effect on tax avoidance, and similarly, profitability was proven to have a positive and significant effect on tax avoidance. Simultaneously, both independent variables affected tax avoidance, with a significance value of 0,002 < 0,05. The Adjusted R2 value of 0,32 indicated that 3,2% of the variation in tax avoidance was explained by firm size and profitability, while the remaining 96,8% was influenced by other factors outside the research model. Based on this findings, it was recommended that manufacturing companies, particulary large firms with high profitability, should continue to implement tax efficiency strategies in accordance with statutory regulations (legal tax planning).
PENINGKATAN PENGETAHUAN DAN SIKAP PETERNAK BABI TERHADAP PENYAKIT AFRICAN SWINE FEVER (ASF) DI DESA WAIARA KECAMATAN KEWAPANTE KABUPATEN SIKKA
This study aims to improve farmers' knowledge and attitudes towards African Swine Fever (ASF). This study uses a qualitative descriptive method. The variables measured are the level of farmers' knowledge and attitudes towards ASF. Data analysis was performed using a paired sample t-test with the Statistical Product and Service Solution (SPSS) software version 25. The target of this study was 36 pig farmers, who were sampled using purposive sampling techniques with specific criteria that had been determined, supported by documentation. Pre-tests and post-tests were used to measure the level of knowledge and attitudes towards ASF. The results of the analysis showed an increase in knowledge from the low category by 25%, the medium category by 22.22%, and from the medium category to the high category by 47.22%, and from the high category to the very high category by 11.11%. There was an increase in attitude among 44.44% of farmers who were in the disagree category, 33.33% in the neutral category, an increase in the agree category among 58.33% of farmers, and 27.77% in the strongly agree category. The t-test results showed that the extension activities on ASF affected changes in farmers' knowledge and attitudes toward ASF. Factors influencing the increase were farmer characteristics based on age, education level, and farming experience.
ANALISIS EFEKTIVITAS PENYALURAN PINJAMAN PADA KSP. KOPDIT PINTU AIR CABANG KEWAPANTE
The purpose of this study is to analyze the effectiveness of loan distribution at KSP Kopdit Pintu Air Kewapante Branch. This study is a descriptive qualitative research using data collection techniques such as observation, interviews, and documentation. The data analysis techniques used are data collection, data reduction, data display, and conclusion drawing. The results of this study show that the effectiveness of loan distribution at KSP Kopdit Pintu Air Kewapante Branch can be seen from several aspects, including loan granting procedures, risk management, and its impact on members. KSP Kopdit Pintu Air Kewapante Branch has implemented good procedures in loan distribution, but there needs to be improvement in risk management and supervision of loans granted. This is important to ensure the sustainability of the cooperative and the welfare of its members. Loan distribution at KSP Kopdit Pintu Air Kewapante Branch can be said to be quite effective if the distribution procedures are followed properly, credit risks are managed appropriately, and the impact on members is positive. It is important to continue to conduct regular evaluations and improvements to ensure that loan distribution continues to provide optimal benefits for members and the cooperative.
Pengaruh Transparansi, Akuntabilitas Dan Responsibilitas Pengelolaan Keuangan Terhadap Kinerja Guru SMA Negeri 1 Nita
This research aimed to determine the effect of financial management transparency on the performance of teachers at SMA Negeri 1 Nita, the effect of financial management accountability on teacher performance, the effect of financial management responsibility on teacher performance, and the simultaneous effect of transparency, accountability, and responsibility in financial management on teacher performance at SMA Negeri 1 Nita. This research used a quantitative approach, with field data collected through questionnaires and documentation techniques. The research populations consist of 52 teachers of SMA Negeri 1 Nita. Data ware processed using SPSS analysis. The result showed that transparency, accountability, and responsibility had a significant effect on teacher performance, as well as a simultaneous influence of these factors on teacher performance.
PENGARUH MODAL USAHA DAN TINGKAT PENDIDIKAN TERHADAP PENINGKATAN PENDAPATAN UMKM DI KECAMATAN ALOK TIMUR KABUPATEN SIKKA
This research aimed to examine and analyze how business capital and education level affect the income level of MSMEs in East Alok Sub-district, Sikka Regency. The data collection techniques used in this study were observation, questionnaire, interview, and documentation methods. This research employed a quantitative method. The results of the analysis showed that (1) business capital has a positive effect on increasing the income of MSMEs in East Alok Sub-district, Sikka Regency, (2) education level has a positive effect on increasing the income of MSMEs in East Alok Sub-district, Sikka Regency, and (3) business capital and education level together have a positive effect on increasing the income of MSMEs.
Analisis Potensi Desa Sebagai Dasar Dalam Peningkatan Pendapatan Asli Desa (PADes) Pada Desa Nebe Kecamatan Talibura Kabupaten Sikka
This study aims to analyze how the processing of village potential in increasing the original income of the village in Nebe village, Talibura District, Sikka Regency. The research method used is qualitative descriptive with data collection techniques through interviews, observation and documentation. The results of the study show that the management of village potential in Nebe Village has not been running optimally, which has an impact on the lack of increase in Village Original Income (PADes). This can be deduced from four main aspects: namely: The decline in public participation in paying contributions is caused by a lack of transparency and accountability in fund management, Inadequate physical market conditions, such as leaky stalls, irregular aisles, and the lack of facilities such as toilets and parking areas, are the main causes of the decline in revenue from market levies, drinking water depot business units managed by BUMDes do not reach the annual revenue target and shows a downward trend from year to year, and there is a decrease in revenue from tax revenue sharing caused by low public awareness, administrative problems such as duplication of SPPT, and the number of residents from outside the area who are not recorded.
ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS SUMBANGAN PEMBINAAN PENDIDIKAN (SPP) SEBAGAI ALAT PENGENDALIAN INTERNAL PADA SD NEGERI WEGOKNATAR
This study was conducted at SD Negeri Wegoknatar with the aim of analyzing the accounting information system for cash receipts of Education Development Contributions (Sumbangan Pembinaan Pendidikan/SPP) as an internal control tool. The research employed a qualitative method with a description approach. Data were collected throught observations and interviews with informants regarding the recording system for cash receipts has been implemented but remains basic and manual, without utilizing modern information technology. Moreover, the system lacks a written Standard Operating Procedure (SOP), increasing the potential risk of fraud. Internal control was also found to be ineffective due to weaknesses in risk assesment, control activities, and external information reporting. Consequently, the transparency and accountability of SPP fund management at SD Negeri Wegoknatar remain limited
PENGARUH PERSEPSI KARYAWAN TERHADAP TATA KELOLA KEUANGAN PADA KSP KOPDIT PINTU AIR ROTAT
This research aimed to determine de influence of employee perception on financial governance at KSP Kopdit Pintu Air Rotat. This research used a descriptive quantitative method with a survey approach. The population consisted of all 69 permanent employees of KSP Kopdit Pintu Air Rotat, and the entire population was used as the sample through a saturated sampling techineque. Primari data were collected using a questionnaire and analyzed using descriptive statistics and simple linear regression. The results showed that employee perception has a positive and significant effect on financial governance, with a coefficient of 59.3%. This means that the more positive the employees’ perception, the better the cooprerative’s financial governance.
PENGARUH BESAR PINJAMAN, DAN JANGKA WAKTU PENGEMBALIAN TERHADAP KELANCARAN PENGEMBALIAN KREDIT DENGAN KARAKTERISTIK PEMINJAM SEBAGAI VARIABEL MODERASI (Studi kasus pada KSP Kopdit Pintu Air Cabang Lekebai)
This study aimed to determine the influence of loan amount, repayment period, and borrower characteristics as a moderating variable on the loan repayment performance at KSP Kopdit Pintu Air Lekebai Branch. The method used in this study was quantitative, employing both primary and secondary data sources. Data were collected through interviews, documentation, and questionnaires, and analyzed using descriptive statistical analysis. The population in this study consisted of cooperative members who were delinquent in loan repayment. The sample was determined using a non-probability sampling technique with saturated sampling. The result showed that the variable affecting the loan repayment performance at KSP Kopdit Pintu Air Lekebai Branch was the repayment period, while the loan amount and borrower characteristics as a moderating variable did not strengthen effect. Furthermore, borrower characteristics as a moderating variable did not stengthen or weaken the effect of loan amount and repayment period on loan repayment performance at KSP Kopdit Pintu Air Lekebai Branch.
Pengaruh Kompetensi Akuntansi dan Keterampilan Mengoperasikan Komputer Terhadap Hasil Belajar Komputer Akuntansi MYOB Siswa di SMK St. Gabriel Maumere
The purpose of this study is to determine the effect of accounting competence and computer operating skills on the learning outcomes of MYOB accounting computer subjects among students of SMK St. Gabriel Maumere. This research is a quantitative study using an associative strategy approach, in which the sampling technique applied is purposive sampling with a total sample of 59 respondents. The research data were collected by distributing questionnaires to the respondents. Data analysis was conducted using multiple linear regression analysis with the assistance of the Statistical Package for the Social Sciences (SPSS) Statistics 25 software. The results of this study indicate that, partially, accounting competence has a significant effect on the learning outcomes of MYOB accounting computer subjects, and computer operating skills also have a significant effect on these learning outcomes among students of SMK St. Gabriel Maumere. Meanwhile, simultaneously, accounting competence and computer operating skills together have a significant effect on the learning outcomes of MYOB accounting computer subjects among students of SMK St. Gabriel Maumere.
Analisis Pengelolaan Keuangan Entitas Nonlaba Pada Paroki Hati Tak Bernoda Santa Perawan Maria Tilang
This research aimed to analyze the financial management of a non-profit entity at the Parish of Hati Tak Bernoda Santa Perawan Maria Tilang and its compliance with ISAK 35. The research used a descriptive qualitative approach through interviews, observations, and documentation. The results indicated that the parish’s financial recording was carried out both manually and using the MYOB application; however, the reports produced were still basic and oriented toward profit-oriented business entities. The financial statements presented only include the statement of financial position and the income statement, while the cash flow statement, statement of changes in net assets, and notes to the financial statements have not been fully implemented. The main challenges faced were a limited understanding of non-profit accounting and adapting MYOB to comply with ISAK 35 standards.
Pemanfaatan Teknologi Android Dalam Meningkatkan Kualitas Wisata Sejarah Jejak Bung Karno Di Kabupaten Ende Melalui Metode User Centered Design
The purpose of this study is to analyze the potential and development strategies of the historical tourism site “Jejak Bung Karno” (The Footsteps of Bung Karno) in Ende Regency, as well as to design an Android-based digital media to enhance the overall visitor experience. Ende is recognized for its profound historical value as the place where the foundational ideas of Pancasila were first conceived, and it is home to several important sites such as the Bung Karno Exile House and the Pancasila Reflection Park. However, the management of this destination remains suboptimal, particularly in terms of promotion, the application of digital technology, and the delivery of engaging tourist information. The user interface design was developed using Figma software, while user experience testing was conducted through the User Experience Questionnaire (UEQ) involving 35 participants. The results indicate that the Attractiveness (2.027) and Perspicuity (3.804) aspects received “excellent” ratings, while Efficiency, Dependability, Stimulation, and Novelty were categorized as “above average.” These findings suggest that the application interface design aligns well with user needs and preferences. Furthermore, the study highlights that the implementation of Android-based technology contributes positively to the digitalization of historical tourism, broadens promotional reach, and strengthens the identity of “Ende Bumi Pancasila” as an educational and cultural tourism destination in the era of digital transformation.
Analisis Pengakuan, Pengukuran, Penyajian, Dan Pengungkapan Persediaan Bahan Baku (Studi Kasus Pabrik Super Jaya Kelurahan Wolomarang)
Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economy. However, most business actors have not fully implemented proper inventory accounting in accordance with standards. This study aims to analyze the recognition, measurement, presentation, and disclosure of raw material inventories at Pabrik Super Jaya and evaluate their compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). This research employed a qualitative descriptive method with primary data obtained through observation, interviews, and documentation. The results indicate that inventory recognition is still manual, using notebooks without formal evidence. Measurement is based on raw material costs, labor, and daily expenses, without formal methods such as FIFO or average. Financial reporting is limited to a simple income statement without detailed inventory or notes to financial statements. Disclosure is limited to physical quantities and nominal values. Thus, Pabrik Super Jaya’s inventory practices are not fully aligned with SAK EMKM standards
Analisis Dampak Program Permodalan Nasional Madani (PNM) Mekaar Dalam Perkembangan Usaha Mikro Pada Kelompok Pnm Cinta Karmel Indah
This research aimed to analyze the impact of the Permodalan Nasional Madani (PNM) Mekaar Program on the development of micro enterprises in the PNM Cintika Kamelin Indah Group in Alok Subdistrict, Sikka Regency. The research used a descriptive qualitative method with data collected through in-depth interviews, observation, and documentation. Based on Miles and Huberman’s data analysis technique, which involves data collection, data reduction, data presentation, and conclusion drawing. The results showed that the PNM Mekaar Program played an important role in supporting the growth of group members’ micro businesses through capital provision, the establishment of social networks, and the enhancement of member discipline and responsibility (through a joint liability system). Weekly meetings functioned as spaces for sharing business experiences and promoting products among members. Based on the results, the program generally had a positive impact on increasing income and the welfare of members’ families, improving business quality, and enhancing group solidarity. This research was expected to provide theoretical contributions regarding the effectiveness of microfinance programs in empowering small businesses, as well as practical input for PNM to improve its business mentoring strategies.
Pengaruh Lingkungan Kerja Dan Pemberdayaan Karyawan Terhadap Kinerja Karyawan Pada Universitas Nusa Nipa
This study aims to: (1) identify the description of Employee Performance, Work Environment, and Employee Empowerment; (2) analyze the effect of Work Environment and Employee Empowerment on Employee Performance, both partially and simultaneously. The population in this study consists of 78 employees of Nusa Nipa University. Since the population is limited, the research was conducted using a census or saturated sampling technique. Data were collected through questionnaires and analyzed using descriptive and inferential statistical methods, specifically multiple linear regression. Hypothesis testing was carried out using the F-test and t-test. The results of the descriptive analysis show that the Employee Performance variable falls into the “good” category, the Work Environment variable is in the “fairly good” category, and the Employee Empowerment variable is in the “good” category. The results of the t-test indicate that partially, the Work Environment variable has a positive and significant effect on Employee Performance. Likewise, the Employee Empowerment variable has a positive and significant effect on Employee Performance. The results of the F-test show that simultaneously, the Work Environment and Employee Empowerment variables have a significant effect on Employee Performance. The determination analysis results show that both independent variables in this study are able to explain 46.8% of the variation in Employee Performance at Nusa Nipa University.
ANALISIS HUBUNGAN RASIO KEUANGAN TERHADAP PERUBAHAN SHU PADA KOPERASI KREDIT TUKE JUNG
Tujuan penelitian ini adalah untuk mengetahui hubungan analisis Rasio Keuangan terhadap Perubahan SHU pada Koperasi Kredit Tuke Jung berdasarkan analisis Rasio Keuangan yaitu Rasio Likuiditas ditinjau dari Current Ratio, Rasio Profitabilitas ditinjau dari Return on Equity, Rasio Solvabilitas ditinjau dari Total Debt to Equity Ratio, dan Rasio Aktivitas ditinjau dari Receivable Turn Over. Metode penelitian yang digunakan adalah asosiatif kuantitatif. Analisis data yang digunakan adalah Analisis Rasio Keuangan, Analisis Perubahan SHU, dan Analisis Statistik yaitu menggunakan Korelasi Pruduct Moment. Data yang digunakan adalah laporan keuangan Koperasi Kredit Tuke Jung yaitu Neraca tahun 2014 – 2015 dan Laporan Laba Rugi tahun 2014 – 2015. Teknik pengumpulan data yang dilakukan adalah dengan metode dokumentasi. Hasil dari penelitian menunjukan bahwa : (1) Berdasarkan analisis rasio keuangan diperoleh hasil sebagai berikut : Current ratio sebesar 288%, Return on Equity sebesar 30 %, Total Debt to Equity Ratio sebesar 288 %, Receivable Turn Over sebesar 0,20 kali. (2) Berdasarkan analisis perubahan SHU memperoleh hasil yaitu perubahan SHU sebesar 4,18 %. (3) Sedangkan analisis statistik memperoleh hasil yaitu korelasi product moment sebesar 0,93 %, artinya tingkat hubungan antara analisis rasio keuangan dan perubahan SHU pada Koperasi Kredit Tuke Jung di kategorikan sangat kuat dan disebut sebagai korelasi sempurna atau hubungan linear sempurna dengan kemiringan (slope) negatif.