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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 AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN ALOKASI DANA DESA DALAM PEMBANGUNAN DI DESA : Studi Kasus di Desa Lewobunga Kecamatan Adonara Timur Kabupaten Flores Timur Weni, Elisabeth Yelita; Ismail, Nuraini; Marselina, Apriana
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.v6i1.6163

Abstract

Village Financial Management is a whole activity that includes planning, implementing, administering, reporting and accountability of village finances. The goal to be achieved in this study is to analyze the Accountability and Transparency of managing village fund allocations in Lewobunga Village, East Adonara District, East Flores Regency. The research method used is descriptive qualitative using data collection techniques of observation, interviews, documentation and literature study. The results of the study showed that Accountability and Transparency in Lewobunga Village were largely not in accordance with Permendagri No. 20 of 2018. The planning stage lacked cooperation between the village government and village communities and the results of discussing plans to use Village Fund Allocations were not informed to the public. The implementation stage of the government's performance has not been carried out properly because the community did not receive information regarding the allocation of village funds. the reporting stage is late in submitting the final report on the realization of the implementation of activities and the budget. the accountability stage lacks clarity, openness and convenience for the public to be able to access information about budget details.
EVALUASI SISTEM DAN PROSEDUR PEMBERIAN KREDIT PADA KOPERASI SIMPAN PINJAM (KSP) KOPDIT MAWAR MOE RUTENG Sueng, Flora Maria Goreti; Londa, Yulita; Marselina, Apriana
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.v6i1.6166

Abstract

PENGARUH E-COMMERCE, SELF EFFICACY DAN PENGGUNAAN SISTEM INFORMASI AKUNTANSI DALAM PENGAMBILAN KEPUTUSAN UNTUK BERWIRAUSAHA: Studi Kasus Pada Mahasiswa Program Studi Akuntansi Fakultas Ekonomi Universitas Flores Ope, Martha Goreti; Ismail, Nuraini; Marselina, Apriana
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.v6i1.6187

Abstract

This study aims to example whether there is an influence of E-Commerce, Self Afficacy and the Use of Accounting Information Systems in Making Decisions for Entrepreneurs (case study on accounting student at the faculty of economics, Universitas Flores). This research is a quantitative research. This study uses data collection techniques with questionnaires. This study used non-probability sampling with a purposive sampling technique with a total sample of 104 people, and used SPSS 25 as a research data processor. The results showed thet the E-Commerce variabel had a significant effect on the decision making for entrepreneurship for Accounting students at the Faculty of Economics, Universitas of Flores. This is evidenced by the regression coefficient value of the E-Commerce variable of 0,508 with t count>t table (4,092>1,983) with a significant level of 0,000<0,05, the Self Efficacy variable has a significant effect on Decision Making for Entrepreneurial Accounting Students at the Faculty of Economics, University of Flores. Hal this is evidenced by the value of the regression coefficient of the Self Efficacy variable of 0,393 with t count>t table (2,484>1,983) with a significant level of 0,015<0,05 and the variable use af accounting information systems has a significant effect on Decision Making for Entrepreneurial Accounting Students at the Faculty of Economics, University of Flores. This is evidenced by the regression coefficient value of the variables use of accounting information systems of 0,139 with t count>t table (1,527<1,983) with a significant level of 0,130>0,05.
Akuntansi Belis Dalam Perkawinan Adat Kampung Wolotopo Ismail, Nuraini; Marselina, Apriana; Nai, Nobertus Nuwa
SEIKO : Journal of Management & Business Vol 5, No 2 (2022): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v7i1.7264

Abstract

Penelitian ini bertujuan untuk mengidentifikasi, mengukur dan mengkomunikasikan belis pada adat perkawinan masyarakat kampung adat Wolotopo. Belis adalah mahar yang digunakan dalam perkawinan adat di kampung adat Wolotopo. Metode penelitian ini menggunakan analisis kualitatif dari hasil wawancara, observasi serta studi literatur dari proses belis. Lokasi penelitian ini di Kampung Adat Wolotopo, Kecamatan Ndona Kabupaten Ende.Sumber data yang digunakan dalam penelitian ini ialah data primer yang diperoleh dari hasil wawancara dan data sekunder yang diperoleh dari buku – buku yang berkaitan dengan judul penelitian. Penelitian ini menghasilkan data yang dapat menjadi bahan informasi dan bahan pertimbangan tentang belis dalam akuntansi antara lain: (1) Pengidentifikasian dalam belis dikatakan sudah relevan karena transaksi ekonomi dapat di idenfikasi menjadi sumber pengukuran dan pengkomunikasian dalam akuntansi. (2) Penelitian menunjukan proses pengukuran belis, diukur dengan menggunakan nilai wajar “fair value” yaitu sesuai dengan harga pasar yang ditetapkan pada saat itu. Sehingga pada proses pengakuan, nilai belis dicatat pada tahapan belis itu terjadi. (3) Pada pengkomunikasian belis peneliti memberikan gambaran jurnal dan laporan keuangan yang dapat di gunakan dalam peristiwa belis, artinya ini menjadi bahan acuan dalam peristiwa belis selanjutnya sebagai bukti dokumentasi dan pertimbangan dalam ekonomi. Kata Kunci: belis; pencatatan; pengkomunikasian; pengukuran; akuntansi; perkawinan.
Pelaksanaan Program Kerja dalam Kegiatan KKN Mandiri Universitas Flores di Kelurahan Paupire Marselina, Apriana; Ismail, Nuraini; Djou, Laurentius Dominicus Gadi; Nona, Fitri Rohaini
Mitra Mahajana: Jurnal Pengabdian Masyarakat Vol. 3 No. 3 (2022): Volume 3 Nomor 3 Tahun 2022
Publisher : LPPM Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/mahajana.v3i3.1927

Abstract

The real work-study program (KKN) is one of the programs of the University of Flores as one of the implementations of the Tri Dharma of Higher Education, namely student service to the community to help and guide the community in utilizing resources that are expected to help develop the potential of the community. This program is carried out by aligning community service activities among lecturers and students and still bringing together the values of togetherness at the University of Flores. This program is expected to be a means to assist students in applying real and reliable knowledge so that it can provide value and benefits to society in developing their entrepreneurship. The implementation of KKN starts from 03 August to 03 September 2020 in the Paupire Family, Ende Tengah District, Ende Regency. Activities and work programs are carried out during the implementation of the Community Service Program in Paupire Village, Central Ende District, starting from Paupire Village to carry out Real Work Lectures (KKN) in that place. Planning a work program in the Paupire village, Central Ende District during the Community Service Program (03 August to 03 September 2020). Carry out activities and work programs related to the Entrepreneurship theme that have been planned during the KKN Mandiri. Doing community service with KKN students and village employees at the Paupire Urban Village Office. In general, the KKN activities carried out in Paupire Village, Central Ende District, went well because the community response was also good. Planning The implementation of the Mandiri KKN program and activities is expected to be of benefit to the community, especially Entrepreneurship activities in the Paupire sub-district, Ende Tengah Subdistrict, to use business capital properly, to optimize resources for production, and to make good use of marketing. 
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