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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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PENERAPAN LAPORAN KEUANGAN PADA UMKM TOSERBA KELIMUTU WOLOWARU SESUAI STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH Jadul, Nur Ainun; Marselina, Apriana; Ismail, Nuraini
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.v3i1.3883

Abstract

This study aims to find out how the application of Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM) to the Kelimutu Department Store Business in Wolowaru District, Ende Regency is appropriate or not. The data collection technique used in this study is a qualitative descriptive method. The results of the study show that the Kelimutu Department Store in Wolowaru District, Ende Regency, has not implemented the recording of financial reports in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). In general, the recording and preparation of financial reports carried out by business owners is only in the form of simple financial reports regarding records of incoming and outgoing cash and the final balance. Business owners do not implement the preparation of financial reports starting from general journals, ledgers, trial balances, adjusting entries, trial balance after adjustments, to financial reports which include profit and loss reports, statements of financial position and notes to financial statements. Keywords:
ANALISIS SUMBER DAN PENGGUNAAN MODAL KERJA PADA KOPERASI KREDIT SANGOSAY CABANG PEMBANTU BAJAWA So’o, Getrudis; Ismail, Nuraini; Marselina, Apriana
Jurnal Riset Ilmu Akuntansi Vol. 4 No. 1 (2023): Volume 4 Nomor 1 Tahun 2023: Maret 2023
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v4i1.3900

Abstract

The purpose of this study was to analyze the sources and uses of working capital in the Sangosay Credit Cooperative, Bajawa Sub-Branch. The type of research used in this research is descriptive research with data collection techniques (1) observation, (2) interviews, (3) documentation, (4) literature study. The results of the study show that, (1) in 2019-2020 the sources of working capital consist of several items, namely increasing principal savings, mandatory savings and increasing SHU/net surplus. The use of working capital consists of several items, namely the increase in office equipment, accumulated depreciation of equipment and reduced reserve funds. (2) 2020-2021 sources of working capital consist of several items, namely increasing principal savings, mandatory savings and reducing SHU/net surplus. The use of working capital consists of several items, namely increasing office equipment, accumulated depreciation of equipment and reduced reserve funds.
ANALISIS SISTEM PENGENDALIAN INTERN DALAM PEMUNGUTAN RETRIBUSI TERMINAL ANGKUTAN SEBAGAI SUMBER PENDAPATAN ASLI DAERAH (PAD) DI KABUPATEN ENDE Mochdar, Kartika Saridewi; Marselina, Apriana; Ismail, Nuraini
Jurnal Riset Ilmu Akuntansi Vol. 4 No. 1 (2023): Volume 4 Nomor 1 Tahun 2023: Maret 2023
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v4i1.3906

Abstract

This study aims to determine how the implementation of the internal control system in collecting transportation terminal levies in Ende district as a source of local original income (PAD) has been running. The type of research used in this study is qualitative descriptive research. The location of the research was carried out at the office of the Transportation Office located on Jalan Ahmad Yani No.14 Ende Regency. The type of data used in this study is qualitative data obtained from the object under study using dokementation, observation, interview and literature study techniques. The qualitative data obtained are data on internal control in collecting regional levies in the form of explanations and descriptions obtained from the objects studied and written documents at the Ende Regency Transportation Office. In this study using primary data and secondary data. The design used to analyze this study is a descriptive method. The Internal Control System implemented by the Ende Regency Transportation Office in collecting terminal levies has not been in accordance with the government's internal control system Number 25 of 2018 because it does not use the existing/installed Control Evaluation and Revision of policies and procedures.
PENGARUH RETRIBUSI PASAR DAN RETRIBUSI SAMPAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN ENDE Mogi, Helena; Ismail, Nuraini; Marselina, Apriana
Jurnal Riset Ilmu Akuntansi Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023: September 2023
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v4i2.3909

Abstract

This study aims (1) to determine the effect of Garbage Retribution on Ende Regency Original Income. (2) to determine the effect of market levies on Ende regency local revenue. This research is a quantitative descriptive research. Data were collected by observation, interviews, documentation and literature study using multiple linear regression analysis techniques. The results of this study indicate that (1) market fees do not have a significant effect on local revenue at the Regional Revenue Agency of Ende Regency. The results of this study are different from previous research conducted by Hermawan (2021). (2) Garbage fees have no significant effect on local revenue at the Regional Revenue Agency of Ende Regency, this is evidenced by the results of tcount > ttable (2.478 <2.13185) with a significance level (0.244 > 0.05). The results of this study are different from previous research conducted by Hermawan (2021).
PENGARUH MODAL, LOKASI DAN JENIS DAGANGAN TERHADAP PENDAPATAN PEDAGANG PADA PASAR BORONG KABUPATEN MANGGARAI TIMUR Welda, Flaviani Yartini; Marselina, Apriana
Jurnal Riset Ilmu Akuntansi Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023: September 2023
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v4i2.3914

Abstract

The purpose of this study was to determine the effect of capital, location and type of merchandise on the income of traders in the Borong market, East Manggarai Regency. The population in this study were all traders in Pasar Borong, East Manggarai Regency, totaling 458 traders. The sampling technique used purposive sampling, namely a sampling technique in which the sampling method was determined using certain characteristics, totaling 82 traders. This type of research uses quantitative research. This study uses primary data, namely a questionnaire. Data were analyzed using multiple linear regression analysis which was processed using IBM SPSS Statistics ver 25. The results of this study indicate that: (1) Capital affects the income of traders, this is evidenced by the regression coefficient value of the capital variable of 0.214 with tcount > ttable (2.728 > 1.990) and a significant level of 0.008 <0.05. (2) Location affects the income of traders, this is evidenced by the value of the regression coefficient of the location variable of 0.188 with tcount > ttable (2.797 > 1.990) and a significant level of 0.006 <0.05. (3) The type of trade affects the income of traders, this is evidenced by the value of the regression coefficient of the type of trade variable of 0.314 with tcount > ttable (3.235 > 1.990) and a significant level of 0.002 <0.05. Simultaneously the variables of capital, location and type of merchandise affect the income of traders by 26.7% while the remaining 73.3% is influenced by other variables not explained in this study.
ANALISIS KINERJA ANGGARAN BELANJA MODAL DALAM LAPORAN REALISASI ANGGARAN (LRA) PADA KANTOR DINAS PEKERJAAN UMUM DAN PENATAAN RUANG KABUPATEN ENDE Wulandari, Atika; Marselina, Apriana; Ismail, Nuraini
Jurnal Riset Ilmu Akuntansi Vol. 5 No. 1 (2024): Volume 5 Nomor 1 Tahun 2024: Maret 2024
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v5i1.3917

Abstract

The purpose of this study: 1. To determine the Performance of the Capital Expenditure Budget seen from the Expenditure Variance Analysis. 2. To find out the performance of the Capital Expenditure Budget seen from Expenditure Growth Analysis. 3. To find out the Performance of the Capital Expenditure Budget seen from the Expenditure Efficiency Ratio. This type of research is descriptive qualitative. The location of this research was carried out at the Public Works and Spatial Planning Office (PUPR) which is located on Jalan Banteng No. 1 Ende District. The data sources used are secondary data and primary data. Data collection techniques namely: Observation, Interview, Documentation and Literature Study. From analysis of spending variance, analysis of spending growth and spending efficiency ratios. It can be explained that: 1. The performance of the Capital Expenditure Budget is seen from the Expenditure Variance Analysis For 2022 the performance has decreased, 2. The Performance of the Capital Expenditure Budget can be seen from the Growth of Shopping Despite the growth in defense nja has fluctuated and in 2021 the growth is negative. 3. Budget performance can be seen from the Expenditure Efficiency Ratio From 2018 – 2022 the realization of the capital expenditure budget does not exceed the capital expenditure budget, this shows that the Office of the Ende Regency Public Works and Spatial Planning has made savings on the budget.
PENGARUH KESADARAN WAJIB PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Gagu, Elfrida Mena; Londa, Yulita; Marselina, Apriana
Jurnal Riset Ilmu Akuntansi Vol. 5 No. 1 (2024): Volume 5 Nomor 1 Tahun 2024: Maret 2024
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v5i1.3919

Abstract

The aims of this study were: 1. To determine the effect of taxpayer awareness on motor vehicle tax compliance at the Borong Samsat Office, East Manggarai Regency. 2. To determine the effect of tax sanctions on motor vehicle taxpayer compliance at the Borong Samsat Office, East Manggarai Regency. This research uses causality research type. The location of this research is located at the Borong Samsat Office, Borong District, East Manggarai Regency. The calculation method uses multiple linear regression analysis methods. The results showed: 1. The t value of the variable Taxpayer Awareness (X1) was 0.881 > t table 1.985, with the regression coefficient value of the Taxpayer Awareness variable being 0.057. This means that the reduced Awareness of the Taxpayer that is owned will result in a decrease in the level of Taxpayer Compliance. 2. The t value of the variable Influence of tax sanctions is 3.321 > t table of 1.985 with the regression coefficient value of the tax sanctions variable is 0.207. This means that the more stringent the tax sanctions are, the more tax payer compliance will increase.
EVALUASI SISTEM AKUNTANSI PEMBELIAN TUNAI PADA TOKO ROXY SWALAYAN ENDE Ado, Basilius Padi; Marselina, Apriana; Ismail, Nuraini
Jurnal Riset Ilmu Akuntansi Vol. 5 No. 1 (2024): Volume 5 Nomor 1 Tahun 2024: Maret 2024
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v5i1.3924

Abstract

The cash sales accounting system is a unified unit of cash sales system elements and works together which includes functions related to documents and records used as well as internal controls governing cash sales activities. The cash sales accounting system implemented by the company will not run well if it is not balanced with a good internal control system. The purpose of this study was to determine the cash sales accounting system at Roxy Supermarkets Ende. The method used is descriptive qualitative method. Data collection techniques used are observation, interviews, documentation and literature study. The results showed that (1) Functions related to sales transactions were sales function, cash function, warehouse function, shipping function and accounting function. (2) The documents used by Roxy Supermarkets consist of cash sales invoices and proof of bank deposits in accordance with the theory put forward by Mulyadi. However, there are several documents such as cash register tapes, bills of lading, COD sales invoices, recapitulation of cost of goods sold, and proof of memorials that are not applied to Roxy Supermarkets. (3) Accounting records, namely sales journals, cash receipts journals, inventory card general journals, and warehouse cards, have not been applied to Roxy Supermarkets. (4) The cash sales accounting system procedure network used by Roxy Supermarkets consists of sales order procedures, cash receipt procedures, goods delivery procedures, and cash deposit procedures which are in accordance with Mulyadi's theory. However, there are several procedures for the cash sales system that are not implemented at Roxy Supermarkets, namely the procedure for recording cash sales, the procedure for recording cash receipts, and the procedure for recording the cost of goods sold.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PENGGUNAAN SISTEM INFORMASI AKUNTANSI BERBASIS E-COMMERCE PADA APLIKASI PENJUALAN ONLINE DENGAN MENGGUNAKAN TECHNOLOGY ACCEPTED MODEL (TAM) (Studi Kasus Pada Pengguna E-Commerce Di Jastip Erick Ende) Nasir, Mardiana Moh.; Sayang, Sabulon; Marselina, Apriana
Jurnal Riset Ilmu Akuntansi Vol. 5 No. 2 (2024): Volume 5 Nomor 2 Tahun 2024: September 2024
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v5i2.5918

Abstract

This study aims to determine the effect of Subjective Norms, Perceived Ease, Perceived Usefulness, and Complexity on Interest in Using E-commerce-Based Accounting Information Systems. This research is a type of quantitative research. The sampling technique used random sampling, amounting to 67 respondents. The dataanalysis technique used is descriptive statistics, data quality test, classical assumption test, multiple regression analysis and hypothesis testing. The results of this study indicate that: (1) Subjective Norm Variables do not have a significant positive effect on intention to use. This is evidenced by the regression coefficient value of the subjective norm variable of 0.142 with atcount value of 1.118 <1.99897 with a significant level of 0.268 >0.05. (2) Perceived ease of variable has a significant positive effect on intention to use. This is evidenced by the regression coefficient value of the perception of ease variable of 0.324 with atcount of 2.531 > 1.99897 with a significant level of 0.014 <0.05. (3) Perceived usefulness variable has a significant positive effect on intention to use. This is evidenced by the regression coefficient value of the perceived usefulness variable of 0.262 with atcount of 2.358 > 1.99897 with a significant level of 0.022 <0.05. (4) Complexity variable has no significant positive effect on intention to use. This is evidenced by the regression coefficient value of the complexity variable of 0.122 with atcount value of 0.919 <1.99897 with a significant level of 0.362 >0.05. Based on the results of the test for the coefficient of determination (R2) it shows that the percentage of the influence of the independent variables (subjective norms, perceived convenience, perceived usefulness and complexity) on the dependent variable (intention to use) is 39.8% while the remaining 60.2% is influenced by other variables that not included in this study.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE VARIABEL COSTING UNTUK MENENTUKAN HARGA JUAL PRODUK: Studi Kasus Pada CV Sumber Kasih Intan, Theresia Maldiana; Marselina, Apriana; Kapa, Sesilianus
Jurnal Riset Ilmu Akuntansi Vol. 6 No. 1 (2025): Volume 6 Nomor 1 Tahun 2025: Maret 2025
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v6i1.6211

Abstract

This study aims to determine the calculation of the cost production using the variabel costing method in determining the selling price at CS Sumber Kasih. This research is qualitative and quantitative research. Data collection techniques used are observation, interviews, documentation, literature study. The data analysis technique used in this research is descriptive analysis. This results of this study indicate that there are difference in the calculation of the production and selling price between CV Sumber Kasih companies and the variable costing method where the calculation using the variable costing method is higher than the company's method.
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