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All Journal Jurnal Ekonomi Pembangunan Jurnal Mirai Management Jurnal PAJAR (Pendidikan dan Pengajaran) EDUKATIF : JURNAL ILMU PENDIDIKAN Media Bina Ilmiah Prima Magistra: Jurnal Ilmiah Kependidikan Jurnal Riset Ilmu Akuntansi
Falentina Lucia Banda
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences Other

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Pengaruh Lobe Of Money dan Machiavellian Terhadap Persepsi Mahasiswa Akuntansi Wunu, Stevania; Banda, Falentina Lucia; Thalib, Sabra B Wahab
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.v1i2.1180

Abstract

This study aims to determine first, how the variable Love of money affects the Ethical Perceptions of Accounting Students at the University of Flores. Second, to determine the influence of Machiavellian on the Ethical Perceptions of Accounting Students at the University of Flores. This research was conducted at the University of Flores Educational Institute, with a total population of 532 accounting students. Samples taken were 56 respondents. This study uses a quantitative approach. The method used in this research is to distribute questionnaires to students who have programmed business and professional ethics courses. In this research, several tests were used including instrument test, classical assumption test and hypothesis test. The results of this study indicate that (1) Love of money has a negative and significant effect on students' ethical perceptions. (2) Machiavellian also has a negative and significant effect on ethical perceptions of accounting students. (3) Love of money and Machiavellian together have a negative and significant effect. significant towards ethical perceptions.
PENGARUH PENGALAMAN, IDEALISME, DAN KOMITMEN PROFESIONAL TERHADAP SENSITIVITAS ETIKA AUDITOR Goo, Theresia Yunita Wea; Banda, Falentina Lucia
Jurnal Riset Ilmu Akuntansi Vol. 3 No. 2 (2022): Volume 3 Nomor 2 Tahun 2022: September 2022
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v3i2.3861

Abstract

The purpose of this study was to find out whether the auditor's experience, auditor idealism and auditor's professional commitment have a positive effect on the sensitivity of auditor ethics in the Inspectorate of Nagekeo Regency and Ende Regency. The population in this study were all employees at the Inspectorate Office of Nagekeo Regency, totaling 52 people and 45 people at the Inspectorate Office of Ende Regency. So that a total of 97 people. The sampling technique used purposive sampling method, namely employees who have functional duties, namely auditors at the Inspectorate of the Nagekeo Regency, totaling 17 people and 17 people at the Inspectorate of Ende Regency. So that the total respondent is 34 people. This type of research uses a quantitative approach. This study uses primary data, namely a questionnaire. Data were analyzed using multiple linear regression analysis which was processed through IMB SPSS Statistics ver 25. The results of this study indicate that: (1). Experience has a positive and significant effect on Ethical Sensitivity, this is evidenced by the test results which show the coefficient value of the auditor's experience variable is 0.639 with > (3.269>1.69726) and a significant level of 0.003 <0.05. (2). Idealism has a positive effect on Ethical Sensitivity, this is evidenced by the test results which show the coefficient value of the auditor's idealism variable of 0.307 with > (2.053 > 1.69726) and a significant level of 0.049 <0.05. (3). Professional commitment has a positive effect on the auditor's ethical sensitivity, this is evidenced by the test results showing the coefficient value of the professional commitment variable is 0.426 with > (2.745 > 169726) and a significant level of 0.010 <0.05. Simultaneously the variables of experience, idealism and professional commitment to the auditor's ethical sensitivity are 38.6% while the remaining 61.4% is influenced by other variables not included in the study.
ANALISIS PENERAPAN AKUNTANSI AKTIVITAS PENGEMBANGAN REAL ESTATE MENURUT PERNYATAAN STANDAR AKUNTANSI KEUANGAN NOMOR 44 PADA PT. DHANY KARYA PROPERTI DI NANGANESA KECAMATAN NDONA KABUPATEN ENDE Ngaga, Lusia Andriani; Djou, Laurentius Dominicus Gadi; Banda, Falentina Lucia
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.v3i1.3877

Abstract

The purpose of this study is to analyze the application of accounting for real estate activities according to PSAK No. 44 at PT. Dhany Karya Property. This research uses the observation method, namely by making direct observations at PT. Dhany Karya Properti to obtain data and information related to the preparation of this thesis and library research, data collection is done by reading company documents, books and scientific papers or literature related to the issues to be discussed in writing this thesis. The data analysis technique used is a quantitative descriptive analysis technique. The results of this study indicate that the notes to the financial statements of PT. Dhany Karya Properti in recognition of revenue accounting is still not in accordance with PSAK No.44. Revenue and expense acknowledgment in the reported financial statements is prepared using a cash basis where expenses and revenue do not meet in the same period. In addition, the balance sheet at PT. Dhany Karya Properti does not comply with generally accepted regulations by classifying estimated assets and liabilities according to current and non-current.. Kata kunci: Recognition, Revenue and Expenses
ANALISIS PERENCANAAN KEBUTUHAN BAHAN BAKU MEUBEL PADA CV. KARYA HARAPAN WATU CI’E DI KECAMATAN POCORANAKA TIMUR, KABUPATEN MANGGARAI TIMUR Wuleng, Filomena Wiwin Wai; Banda, Falentina Lucia; Soleiman, Iriany Dewi
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.v3i1.3882

Abstract

The formulation of this research is how is the planning of furniture production at CV. Karya Harapan Watu Ci'e?. The goal to be achieved in this study is to analyze furniture production planning at CV. by Harapan Watu Ci'e?. This research uses a type of qualitative research. The location of this research is at CV. Karya Harapan Watu Ci'e, East Manggarai Regency. Data collection techniques are Observation, Interview, Documentation Study, and Literature Study. Based on the results of research on the company CV. Harapan Watu Ci'e's work can be said to be not good because of the problem of insufficient supply of raw materials, when customer demand is soaring. This has been proven by CV. Karya Harapan Watu Ci'e experienced fluctuations. In 2019-2021 it has decreased. In addition, the system applied to CV. Harapan Watu Ci'e's work is still familial and conventional, carried out by subjective judgment without being based on precise calculations. Requests made by management are also subjective and based on experience in previous periods. Therefore, the company must look again at the raw material inventory planning to be produced, so that when producing it, it does not experience shortages and excesses.
PENGARUH PEMAHAMAN PENGELOLAAN KEUANGAN, SISTEM AKUNTANSI KEUANGAN DAERAH, TERHADAP KINERJA PEMERINTAH DAERAH KABUPATEN ENDE Mbejo, Maria Apriliana Anita; Banda, Falentina Lucia; Thalib, Sabra B Wahab
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.v4i1.3888

Abstract

The aim of this research is to determine the effect of understanding the financial management of the regional financial accounting system on the performance of the Ende Regency Regional Government. The population in this study was the Head of Section, Secretary and Treasurer for Finance, totaling 159. The sampling technique used purposive sampling, namely the Head of Section, Secretary and Treasurer for Finance in SKPD Ende Regency, totaling 60 people. This type of research uses the type of causality research. This study uses primary data, namely a questionnaire. Data were analyzed using multiple regression analysis which was processed through 1MB SPSS Statistikcever 25. The results of this study indicate that: (1) Understanding of financial management has a significant positive effect on the performance of the local government of Ende Regency. This can be shown by the coefficient value of the variable understanding of financial management of 0.202 with tcount > ttable (4.808> 2.202) and a significant level of understanding of financial management is 0.000 <0.05. (2) The regional financial accounting system has a significant positive effect on the performance of the local government of Ende Regency. This can be shown by the variable coefficient of the regional financial accounting system of 2.239 with tcount > ttable (2.239> 2.002) and the significant level of the regional financial accounting system is 0.029 <0.05. Simultaneously, the variable understanding of financial management and regional financial accounting systems on local government performance is 29.4 while the remaining 70.6% is influenced by other variables not included in the study.
ANALISIS ALOKASI BIAYA OVERHEAD PABRIK ATAS PENENTUAN HARGA POKOK PRODUKSI PADA TOTO ATE MEUBEL DI DESA TENDATOTO KECAMATAN WOLOWAE KABUPATEN NAGEKEO Noni, Agriana; Thalib, Sabra B Wahab; Banda, Falentina Lucia
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.v4i1.3894

Abstract

he purpose of this study was to determine the allocation of factory overhead costs in determining the cost of production at Toto Ate Furniture in Tendatoto Village, Wolawae District, Nagekeo Regency. The data analysis technique used is descriptive qualitative analysis of data collected, compiled, grouped and analyzed so that it can provide an actual picture of the allocation of factory overhead costs in determining the cost of production at Toto Ate Furniture in Tendatoto Village, Wolowae District, Nagekeo Regency. The results of this study indicate that (1) production costs at Toto Ate Meubel are not actual costs, which do not include distribution costs in calculating the cost of production. (2) There is a significant difference between the calculation of the cost of production that has been carried out by Toto Ate Meubel, and the calculation of the cost of production that should have been done. (3) BOP loading based on the direct labor cost method obtained a percentage of 49% of the total direct labor cost.
ANALISIS KINERJA KEUANGAN PADA KOPERASI SIMPAN PINJAM “WANITA KARYA LANGA” KECAMATAN BAJAWA KABUPATEN NGADA Ma’a, Petrasia Yunita; Soleiman, Iriany Dewi; Banda, Falentina Lucia
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.v4i1.3903

Abstract

The purpose of this study was to determine the financial performance of the Karya Langa Women's Savings and Loans Cooperative, Bajawa District, Ngada Regency in 2019-2021. This type of research is Descriptive Research. This research was conducted at the Karya Langa Women's Savings and Loans Cooperative, Bajawa District, Ngada Regency with the sample being the balance sheet report and remaining business results for 2019, 2020 and 2021. the results of the analysis in the balance sheet report and remaining operating results for 2019-2021 are: 1. The current ratio value from 2019 reached 227% with very good criteria, then in 2020 it reached 226% with very good criteria, and in 2021 it reached 159% with pretty good criteria. Thus the cooperative's liquidity for three years in terms of the current ratio can be declared healthy in meeting short-term debt and current assets owned by the cooperative. 2. The debt ratio in 2019 was 76.10% with unfavorable criteria; in 2020 it is 75.25% with not good criteria; and in 2021 it is 72.17% with unfavorable criteria. Thus the solvency of the cooperative for three years in terms of the debt ratio can be declared not yet solvable in fulfilling its debts. 3. The value of return on equity in 2019 was 6.77% with unfavorable criteria; in 2020 it is 1.26% with bad criteria and in 2021 it is 1.28% with bad criteria. Thus the profitability of cooperatives for the last three years has not been profitable in producing SHU.
PENGARUH KREDIT BERMASALAH, SIMPANAN ANGGOTA DAN JUMLAH ANGGOTA TERHADAP SISA HASIL USAHA (SHU) PADA KOPERASI SIMPAN PINJAM SINAR HARAPAN JEREBUU Ririn, Maria Oktavia Klaudia; Banda, Falentina Lucia; Londa, Yulita
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.v4i2.3910

Abstract

The purpose of this study is to determine the effect of non-performing loans, member savings and the number of members on the remaining operating results (SHU) in the Sinar Harapan Jerebuu Savings and Loans Cooperative. This type of research used is quantitative research. The data used is secondary data which is the financial report data of Savings and Loan Cooperatives The results showed that: 1) The number of non-performing loans has a negative effect on the amount of Remaining Business Results (SHU) in the Sinar Harapan Jerebuu Cooperative. This is evidenced by the value of tcount > ttable (-2.356 > 2.00324) and a significant level of 0.006 <0.05. This means that as the increasing number of non-performing loans, the total remaining business results (SHU) at the Sinar Harapan Jerebuu Savings and Loans Cooperative will increasingly experience an decrease in profits for the company in accordance with the reduced number of bad loans. 2) Total Member Savings has a positive effect on Total Remaining Results of Operations (SHU) at the Sinar Harapan Jerebuu Savings and Loans Cooperative. This is evidenced by the value of tcount > ttable (2.943 > 2.00324) and a significant level of 0.001 <0.05. This means that the number of members' savings increases, so the amount of remaining business results (SHU) at the Sinar Harapan Jerebuu Savings and Loans Cooperative is getting better and increasing or getting bigger. 3) The number of members has a positive effect on the amount of remaining business results (SHU) at the Sinar Harapan Jerebuu Savings and Loans Cooperative. This is evidenced by the value of tcount > ttable (2.389 > 2.00324) and a significant level of 0.020 <0.05. This means that the increase in the number of members means that the amount of remaining business results (SHU) received by the Sinar Harapan Jerebuu Savings and Loans Cooperative also increases in accordance with the increase in the number of members.
ANALISIS SUMBER DAN PENGGUNAAN MODAL KERJA PADA KOPERASI KREDIT JAYAKARTA ENDE Soka, Efrem Alfredo Ringgi; Banda, Falentina Lucia; Ismail, Nuraini
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.v4i2.3913

Abstract

The purpose of this study was to analyze the sources and uses of working capital at the Jayakarta Ende Cooperative Credit. The type of research used in this research is to use quantitative methods with data collection techniques (1) observation, (2) interviews, (3) documentation, (4) library research. The data analyzed is in the form of financial reports, namely the balance sheet of the Jayakarta Ende Credit Cooperative for 2018–2020. Financial report data were analyzed using analysis techniques of sources and use of working capital. The sources of working capital for the Jayakarta Ende Cooperative Credit in 2018 and 2019 consist of: Reducing the CS Program, Increasing Principal Savings, Compulsory Savings, Swakarsa Savings. And for 2019 and 2020 the sources of working capital consist of: Reduction in Buildings, Computers and Print, CS Program, Increase in Principal Savings, Compulsory Savings, Independent Savings, and Special Reserve Funds. While the use of working capital for the Jayakarta Ende Credit Cooperative in 2018 and 2019 consists of: building additions, building depreciation, computer and pint depreciation, CS program depreciation, and reserve funds. And for 2019 and 2020 the use of working capital consists of: Increased Depreciation of Buildings, Depreciation of Computers and Print, Depreciation of the CS Program, and Reduction in Reserve Funds.
EVALUASI PROSES PENYUSUNAN ANGGARAN BERBASIS KINERJA PADA DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU KABUPATEN NAGEKEO Nuba, Natalia Reinandi; Banda, Falentina Lucia; Soleiman, Iriany Dewi
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.v5i1.3916

Abstract

This research aims (1) to determine the process of preparing performance-based budgets at the One Stop Integrated Services and Investment Service in Nagekeo Regency. (2) to find out the evaluation of the performance-based budget preparation process at the Nagekeo Regency Investment and One-Stop Integrated Services Service. (3) to determine the obstacles and efforts to overcome problems in the performance-based budget preparation process at the Nagekeo Regency Investment and One-Stop Integrated Services Service. This research is descriptive research. Data was collected by observation, interviews, documentation and literature study using qualitative descriptive analysis techniques. The results of this research show that the process of preparing a performance-based budget at the Nagekeo Regency Investment and One-Stop Integrated Services Service uses main performance indicators that can be understood by all employees. The Department applies six dimensions regarding evaluation, namely: effectiveness, efficiency, adequacy, alignment, responsiveness and accuracy. In its implementation, there were obstacles, namely delays in preparing and changing regional income and expenditure budgets, cheapness in determining unit price standards, lack of accuracy in preparing budget disbursement plans and limited budgets. The efforts made are to always try to update prices at least twice a year to determine standard unit prices. Budget achievement targets and budget determination are carried out at the beginning or middle of the year so that program realization is carried out optimally, there is commitment and trust with third parties when carrying out procurement, efforts to meet community needs optimally and respond quickly if there are complaints submitted by the community.
Co-Authors AGUS PURWANTO Ana Maria Gadi Djou Apriana Marselina Due, Vinsensia Yovita Ernesta Leha Estherlina Sagajoka Febe Fenny Irawati Wanggai Goo, Theresia Yunita Wea Hamsa Doa Hermanus Reo Iriany Dewi Soleiman Konstantinus Denny Pareira Meke Laurentius Dominicus Gadi Djou lely Suryani Londa, Yulitа Maksimilianus Doi Ma’a, Petrasia Yunita Mbejo, Maria Apriliana Anita Minda, Fransiska Ngaga, Lusia Andriani Noni, Agriana Nuba, Natalia Reinandi Nuraini Ismail Philipus Nerius Supardi Pure, Maria Novia Ratu, Agustina Dagu Resi, Philipus Frederik Reyna Virginia Nona Ririn, Maria Oktavia Klaudia Sesilianus Fau Soka, Efrem Alfredo Ringgi Umа, Аmаliа Rejeki M Wuleng, Filomena Wiwin Wai Wunu, Stevania Yulita Londa