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All Journal Jurnal Master Pariwisata (JUMPA) Jurnal PAJAR (Pendidikan dan Pengajaran) SEIKO : Journal of Management & Business Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI Jurnal Kesehatan Masyarakat dan Lingkungan Hidup ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING Mitra Mahajana: Jurnal Pengabdian Masyarakat JURNAL PENGABDIAN KEPADA MASYARAKAT CAHAYA MANDALIKA (ABDIMANDALIKA) Jurnal Sosiologi Dialektika Sosial Jurnal Riset Ilmu Akuntansi
Apriana Marselina
Program Studi Akutansi, Fakultas Ekonomi, Universitas Flores
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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ANALISIS PENGGUNAAN MODAL KERJA : (Studi Kasus pada Perusahaan UD. Afimans Ende) Azi, Hendriana Owa; Sayang, Sabulon; Marselina, Apriana
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 1 (2020): Volume 1 Nomor 1 Tahun 2020: September 2020
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i1.1017

Abstract

This study aims to determine the use of working capital and working capital turnover by the UD company. Afimans Ende, during 2016 - 2018. This type of research used in this study is a quantitative descriptive qualitative research. The type of data used in this study is documentary data obtained through official documents owned by the UD company. Afimans Ende in the form of financial statements (balance sheet and income statement) in 2016 - 2018. The data source used is secondary data. Data collection techniques used in this study are the analysis of the efficiency of the use of working capital (return on working capital) and the analysis of working capital turnover using the activity ratio consisting of cash turnover, accounts receivable turnover, inventory turnover and working capital turnover. The results showed that based on the calculation of the efficiency of the use of working capital (return on working capital) UD. Afimans Ende during 2016 - 2018 is efficient because the annual rate of return on working capital is greater than 100%. While the results of calculations carried out using the activity ratio in 2016 - 2018 are less efficient because the results of the calculation of cash turnover, accounts receivable turnover and inventory turnover show turnover results below the standard measurement of the efficiency of working capital use. And working capital turnover is said to be very efficient because the results of its turnover are above the standard measurement of the efficiency of working capital use. Suggestions provided include UD. Afimans Ende needs to conduct operational analysis in determining spending in the form of cash, minimizing credit sales that will cause accounts receivable and increasing sales of existing inventory in the warehouse so that there is no accumulation of inventory in the warehouse which will incur maintenance and maintenance costs.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERUBAHAN LABA PADA PDAM KABUPATEN SIKKA Simo, Maria Herlina; Sayang, Sabulon; Marselina, Apriana
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 1 (2020): Volume 1 Nomor 1 Tahun 2020: September 2020
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i1.1019

Abstract

The purpose of this study is to analyze the factors that influence changes in profits in the regional water company (PDAM) Sikka regency. The factors studied are ROA (Return On Assets) and BOPO (Operational Costs on Operatig Income). The population used in this study is the vinacial statements in the Regional Draking Water Company (PDAM) of Sikka Regency, the sample In this study is the report of changes in profit or loss from 2015-2017 in the Regional Draking Water Company (PDAM) of Sikka Regency. The useful analytical tecthnique Is multiple lineal regression with a confidence level of 5%. Hipothesis testing using t-statistics to test the effect partially and f-statistics to test the effects simultaneously (together) where tested using SPSS Version 25 for windows. Based on the results of data analysis shows: (1) ROA (Return On Assets) partially significant effect on changes in erarnings with a tcount of 4417 with a significant level of 0.000<0.05, then the tecount table (4147>2035), (2) BOPO (Operational Costs on Operatig Income) partially significant effect on changes in erarnings with a tcount of 4547 and a significant level of 0,000<0.05, then thitunh label (4547>2035), (3) ROA (Return On Assets) and BOPO (Operational Costs on Operatig Income) partially influential and significant to changes in earnings with frinung value>Fubel (11,390>3.28) and a significant level of 0,000<0.0.
PENGARUH PERSEPSI KEMUDAHAN SISTEM DAN PERSEPSI KENYAMANAN TERHADAP SIKAP POSISTIF NASABAH BANK BNI CABANG ENDE DALAM MENGGUNAKAN LAYANAN MOBILE Soo, Maria Yulita Arima; Marselina, Apriana; Kapa, Sesilianus
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 1 (2020): Volume 1 Nomor 1 Tahun 2020: September 2020
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i1.1020

Abstract

This study aims to determine: (1) the effect of perceptions of the ease of the system on the positive attitude of customers in using mobile banking BNI Ende Branch Bank. (2) the effect of perceived comfort on the positive attitude of customers in using BNI BNI Bank Ende mobile banking. (3) the effect of perceived ease of system and perceived comfort together on the positive attitude of customers in using BNI BNI Bank Ende Branch mobile banking. The population in this study are customers of Bank BNI Ende Branch who use mobile banking or at least know information about the service. The sample selection uses a purposive sampling method. The number of research samples were 90 respondents of Bank BNI Branch Ende. The method used is a quantitative research method. This study uses primary data, questionnaires and secondary data, articles and journals. In this study using descriptive statistics, data quality tests, classic assumption tests, multiple regression analysis, and hypothesis testing and analyzed using the SPSS 24 application. The results showed that the effect of perceived ease of system significantly influenced customers 'positive attitudes in using mobile banking, perceived comfort significantly influenced customers' positive attitudes in using mobile banking, perceived ease of system and perceived convenience both influenced customer positive attitudes in using mobile banking.
ANALISIS SISTEM PENGENDALIAN INTERN DALAM PEMBERIAN KREDIT PADA PT. BANK PERKREDITAN RAKYAT – BINA USAHA DANA DI LARANTUKA Aliandu, Bernadus; Londa, Yulita; Marselina, Apriana
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 2 (2021): Volume 1 Nomor 2 Tahun 2021: Maret 2021
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i2.1126

Abstract

The Larantuka Dana Bina-Usaha Bank Credit Business Bank is one of the banks experiencing problems with inadequate internal control caused by a dual task between credit analysis and debt collecto / remedial, which results in problem loans. The purpose of this study was to determine internal control in granting credit to PT. Bank Perkreditan Rakyat-Bina Usaha Dana Larantuka analysis of the data used is a qualitative descriptive method. The results of this study indicate that PT. Bank Perkreditan Rakyat-Bina Usaha Dana Larantuka does not conduct regular monitoring of debtor businesses, especially those outside the city / region. In the organizational structure there is no debt collector / remidial so, the part of the credit analyst still doubles the task of becoming a debt collector / remidial. The steps taken by the bank to conduct regular monitoring of the debtor's business, there should be a debt collector / remidial so that there are no duplicate tasks performed by the credit analyst.
Pengaruh Partisipasi Penyusunan Anggaran, Komitmen Organisasi dan Motivasi Terhadap Kinerja Manajeial Pada Bank NTT Cabang Ende Tajudin, Baharia; Sayang, Sabulon; Marselina, Apriana
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 2 (2021): Volume 1 Nomor 2 Tahun 2021: Maret 2021
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i2.1239

Abstract

This study aims to determine the effect of each variable, namely budgeting, organizational commitment, and motivation on managerial performance at Bank NTT Ende Branch. The population in this study were branch managers, deputy leaders, heads of cash, head of units, deputy chief of cash, deputy head of units and section leaders at the Ende Branch NTT Bank involved in the process of budget participation totaling 30 people. The sample in this study used the census method because the entire population was sampled. For the independent variable (X) in this study are budgeting participation (X1), Organizational Commitment (X2), Work motivation (X3). For the dependent variable (Y) in this study is Managerial Performance. The method used is quantitative research methods. This study uses primary data, namely questionnaires and secondary data, namely articles and journals. In this study using descriptive statistics, data quality test, classic assumption test, multiple regression analysis, and hypothetical test and analyzed using SPSS 24 application. The results showed that the effect of budgeting participation had a significant effect on managerial performance, organizational commitment had a significant effect on managerial performance, motivation had a significant effect on managerial performance.
Efektivitas Pemungutan Pajak Hotel dan Kontribusinya Terhadap Pendapatan Asli Daerah Kabupaten Ngada : Studi Kasus Pada Unit Pelaksana Teknis Pendapatan, Pengelola Keuangan dan Aset Daerah Kabupaten Ngada Lengu, Maria Goreti; Reo, Hermanus; Marselina, Apriana
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 2 (2021): Volume 1 Nomor 2 Tahun 2021: Maret 2021
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i2.1242

Abstract

This study aims to determine the effectiveness of hotel tax revenues and hotel tax contributions to local revenue. This type of descriptive qualitative research.The results showed that the effectiveness of the hotel tax on the UPT Revenue, Financial Management and Regional Assets of Ngada Regency from 2014-2018 fluctuated with quite effective and effective categories. This can be seen in the level of effectiveness in 2014 of 85.27% with a fairly effective category. Meanwhile, in 2015 the effectiveness of hotel tax decreased by 80.00% with quite effective category. In 2016 the level of effectiveness increased to 85.41% in the quite effective category. In 2017 the effectiveness level also increased to 99.01% in the effective category and in 2018 the effectiveness level decreased to 93.43% in the effective category. The hotel tax contribution to the UPT of Regional Original Revenue, financial management and Regional Assets of Ngada Regency from 2014 to 2018 was still below 10% or very less contributed according to the contribution criteria table.
ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN GURU HONORER PEMERINTAH KABUPATEN ENDE: Studi Kasus Pada Dinas Pendidikan dan Kebudayaan Kabupaten Ende Apriani, Chyntya; Thalib, Sabra B W; Marselina, Apriana
Jurnal Riset Ilmu Akuntansi Vol. 2 No. 1 (2021): Volume 2 Nomor 1 Tahun 2021: September 2021
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v2i1.2144

Abstract

This study uses a qualitative approach method, to describe the accounting information system of the honorary teachers payroll. And also the source of the used data is primary data. The data will be analyzed by descriptive analysis method. Based on the data analysis, it is concluded that the Government in regulating its operational activities has implemented an accounting information system and internal control over the payroll system using SIMDA and SIPD applications. All document data, namely SPP, SPPM, are inputted toto the Regional Financial and Asset Management Office of Ende Regency. However, in its implementation there are still run into delays in paying salaries. The cause of the late disbursement of the regional revenue and expenditure budget for the 2021 fiscal year is due to a change in the system. Initially the APBD disbursement system used the Regional Management Information System (SIMDA) to the Regional Government Information System (SIPD), then there was a transition to the use of new applications in the budget disbursement process in which the budget post for honorary staff was returned to their respective fields where the honorary staff/honorary teachers work, In addition, the payment process uses Inventory Money (UP) or Change Money(GU) depending on the availability of funds at the time of disbursement of Inventory Money.
ANALISIS SISTEM DAN PROSEDUR PEMBERIAN KREDIT DENGAN JAMINAN BPKB MOTOR PADA PT. NUSANTARA SURYA SAKTI CABANG ENDE Haba, Cindy S D; Marselina, Apriana; Kapa, Sesilianus
Jurnal Riset Ilmu Akuntansi Vol. 2 No. 1 (2021): Volume 2 Nomor 1 Tahun 2021: September 2021
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v2i1.2145

Abstract

PT. The Nusantara Surya Sakti branch, Ende, is engaged in two business fields, namely trading, and services. which includes Nusa Surya Cipta (NSC) which is engaged in financing and cash guaranteed by BPKB Motor and Nusantara Surya Sakti (NSS) which serves the purchase of motorbikes and motorbikes. In the field of cash financing with BPKB Motor (Honda, Yamaha, or Kawazaki) guarantees. The purpose of this study was to analyze the system and procedures for granting credit with a motorcycle BPKB guarantee at PT Nusantara Sakti Branch Ende in accordance with the Standard Operating Procedure (SOP). The method used by the author in this research is descriptive qualitative, which is an article that describes the actual situation regarding the System and Procedure of Credit Provision with the BPKB Guarantee Agency. Nusantara Surya Sakti Ende Branch. The results of this study are systems and procedures for granting credit with a motorcycle BPKB guarantee at PT. Nusantara Surya Sakti Branch Ende which researchers found is part of the procedure for granting credit with collateral. BPKB has complied with Standard Operating Procedures (SOP), but credit is still lacking, even though there is still a shortage of credit. The system used often experiences network errors/interferences, human errors are caused by employees who experience fatigue and lack of concentration. The analysis has applied 5C (Character, Capacity, Capital, Collateral, Condition) especially Capacity (ability) and Condition (economic condition)
PENGARUH PERSEPSI PENGUSAHA MIKRO KECIL DAN MENENGAH ATAS INFORMASI AKUNTANSI TERHADAP KEBERHASILAN PERUSAHAAN: Studi Empiris Pada Usaha Mikro Kecil dan Menengah Di Kecamatan Nangapanda Kabupaten Ende Siga, Faustina G; Soleiman, Iriany D; Marselina, Apriana
Jurnal Riset Ilmu Akuntansi Vol. 2 No. 1 (2021): Volume 2 Nomor 1 Tahun 2021: September 2021
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v2i1.2146

Abstract

The purpose of this study was to determine the effect of the perception of Micro, Small and Medium Enterprises on accounting information on the success of the company. Collecting data in this study using a survey questionnaire. Questionnaires were distributed to MSME owners who were involved in preparing the Financial Statements. The questionnaires that were divided were 30 and were re-filled completely and could be processed. The data collected was processed using the SSPS program. The statistical method used to test the hypothesis is descriptive analysis.The results showed that the entrepreneur's perception, accounting knowledge and experience in using accounting information had a positive effect on the success of the company. It is proven by the coefficient value of the entrepreneur's perception variable of 0.297 with tcount > ttable (2.459> 2.021) and a significant level of 0.018 <0.05. the regression coefficient value of the accounting knowledge variable is 0.300 with tcount > ttable (2.593>2.021) and a significant level of 0.013<0.05. the regression coefficient value of the entrepreneur
PENGARUH TINGKAT SUKU BUNGA, JANGKA WAKTU DAN PENYALURAN KREDIT TERHADAP KREDIT MACET PADA PT.BANK TABUNGAN PENSIUNAN NASIONAL KCP ENDE Isa, Hafifah Sufina; Ismail, Nuraini; Marselina, Apriana
Jurnal Riset Ilmu Akuntansi Vol. 3 No. 1 (2022): Volume 3 Nomor 1 Tahun 2022: Maret 2022
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v3i1.3879

Abstract

The purpose of this study to determine the effect of interest rates, term and lending to bad loans at PT. National Pension Savings Bank KCP.Ende. Collecting data using a questionnaire survey and the sample is customers who make loans to PT. BTPN. The data collected was processed using the SPSS program. The results of the study show that: (1) Interest Rates have an effect on Bad Loans, this is evidenced by the coefficient value of the interest rate variable of 0.221 with tcount > ttable (2.208 > 1.98667) and a significant level of 0.030 <0.05. (2) Term has an effect on Bad Loans, this is evidenced by the coefficient value of the Term variable of 0.222 with tcount > ttable (2.423 > 1.98667) and a significant level of 0.017 <0.05. (3) Credit Distribution has an effect on Bad Loans, this is evidenced by the coefficient value of the Credit Distribution variable of 0.133 with tcount > ttable (2.139 > 1.98667) and a significant level of 0.035 < 0.05.
Co-Authors Ado, Basilius Padi Aliandu, Bernadus Ana Silfiani Rahmawati Apriani, Chyntya Azi, Hendriana Owa Daniel Wolo Elsensiana Bupu Loda Emesta Leha Ernesta Leha Falentina Lucia Banda Gagu, Elfrida Mena Haba, Cindy S D Hamsa Doa Helena R. Parera Hermanus Reo Ida Ayu Putu Sri Widnyani Intan, Theresia Maldiana Iriany Dewi Soleiman Isa, Hafifah Sufina Jadul, Nur Ainun Jeradu, Vincent Laurentius Dominicus Gadi Djou Lengu, Maria Goreti mansyur abdul hamid Maria Kristina Ota Mochdar, Kartika Saridewi Mogi, Helena Nai, Nobertus Nuwa Nasir, Mardiana Moh. Nona, Fitri Rohaini Nuraini Ismail Ope, Martha Goreti Rosalina Parera Sabulon Sayang Sesilianus Fau Siga, Faustina G Simo, Maria Herlina Soleiman, Iriany D Soo, Maria Yulita Arima So’o, Getrudis Sueng, Flora Maria Goreti Tajudin, Baharia Welda, Flaviani Yartini Weni, Elisabeth Yelita wulandari, atika Yulita Londa