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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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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.
ANALISIS PERHITUNGAN HARGA POKOK PRODUK MEUBEL MENGGUNAKAN METODE VARIABLE COSTING DALAM MENENTUKAN HARGA JUAL PADA UD. JATI FLORES Umа, Аmаliа Rejeki M; Thalib, Sabra B Wahab; Banda, Falentina Lucia
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.v5i1.3918

Abstract

This research aims to determine the calculation of the cost of furniture products in determining the selling price at UD Jati Flores. To find out the difference in calculating the cost of production according to UD Jati Flores and using the variable costing method. The data collection techniques used were observation, interviews, documentation and literature study. The data analysis technique used in this research is quantitative data analysis. The results of the research show that there is a difference in the calculation of the product cost and selling price between UD Jati Flores and the variable costing method, where the calculation using the variable costing method is higher than the company method.
PENGARUH SISTEM INFORMASI KEUANGAN DAN MANAJEMAN SUMBER DAYA MANUSIA TERHADAP PENINGKATAN KINERJA PEGAWAI DI PUSKESMAS SE-KABUPATEN FLORES TIMUR Pure, Maria Novia; Djou, Laurentius D. Gadi; Banda, Falentina Lucia
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.v5i2.5919

Abstract

The purpose of this study was to find out that financial information systems and human resource management have an effect on improving employee performance at the Puskesmas. The population of this research is the head of the health center and the treasurer who works within the scope of the health center, East Flores Regency, a total of 63 people. The type of research used in this research is quantitative research. The data used is primary data using a questionnaire. Data were analyzed using multiple linear analysis which was managed through IBM SPSS Statistics ver 25. The test results show that: (1) the tcount value of the Financial Information System variable > ttable (2.640> 1.69236) and a significant level of 0.013 <0.05. These results accept the H1 hypothesis which states that the Financial Information System influences Employee Performance. (2) the tcount value of the Human Resource Management variable > ttable (21.786> 1.69236) and a significant level of 0.000 <0.05. These results accept the H2 hypothesis which states that human resource management influences employee performance.
ANALISIS RASIO LIKUIDITAS, SOLVABILITAS, DAN RENTABILITAS SEBAGAI ALAT UKUR KINERJA KEUANGAN : Studi kasus pada Koperasi Kredit Bahtera Ende Periode 2020-2022 Due, Vinsensia Yovita; Banda, Falentina Lucia; Londa, Yulitа
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.v6i1.6214

Abstract

Analisis Faktor – Faktor Penyebab Kredit Macet Pada Koperasi Pra Kema Sa Kita Onekore (Studi Kasus Koperasi Pra Kema Sa Kita Onekore Ende) Londa, Yulita; Ismail, Nuraini; Banda, Falentina Lucia; Minda, Fransiska
Jurnal Mirai Management Vol 8, No 3 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i3.5671

Abstract

The аims of this reseаrch аre: 1. To find out the fаctors thаt cаuse bаd credit in the Prа Kemа Sа Kitа Onekore coorperаtive. 2. To find out the efforts mаde to overcome bаd credit аt the Prа Kemа Sа Kitа Onekore coorperаtive. This type of reseаrch is descriptive reseаrch.The locаtion of this reseаrch аt jаlаn Hаyаm wuruk, Onekore Villаge, Centrаl Ende District, Ende Regency, Eаst Nusа Tenggаrа. The dаtа collection techinique in this reseаrch is by using observаtion, intervieuws, and dokumentаtion аnd literаture study. The results of the аnаlysis show thаt; fаctors thаt cаuse bаd credit аt the Prа Kemа Sа Kitа Onekore coorporаtive consist of two fаctors, nаmely internаl, Fаctors such аs ; weаk credit policy, weаk credit аnаlysis аnd weаk credit monitoring system. 2. Externаl fаctors which include: unstаble sources of income/decline in the customer’s economy, bаd fаith by debitor in cаrrying out his responsibilities, fаilure of the debtor’s business (bаnkuptcy), need fаctors, аnd debtors’ experiecing disаster. The resolution cаrried out is : 1. The cooperаtive will contаct the customer first viа telephone, the cooperаtive will visit the custumer’s house to conduct а diаlogue between the creditor аnd the debtor, 3. The cooperаtive will provide wаrning letters.
PEMAHAMAN MAHASISWA SASTRA INGGRIS TENTANG PROGRAM MERDEKA BELAJAR- KAMPUS MERDEKA Falentina Lucia Banda; Hamsa Doa2; Febe F.I. Wanggai; Maksimilianus Doi
Jurnal PAJAR (Pendidikan dan Pengajaran) Vol. 6 No. 2 (2022): March
Publisher : Laboratorium Program Studi Pendidikan Guru Sekolah Dasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33578/pjr.v6i2.8704

Abstract

Artikel ini membahas tentang kesiapan mahasiswa dalam implementasi MBKM. Tujuan penelitian ini adalah mengetahui pemahaman mahasiswa Program Studi Sastra Inggris Universitas Flores tentang Merdeka Belajar–Kampus Merdeka. Penelitian dilakukan dengan melakukan survei kepada 112 mahasiswa. Mahasiswa mengisi kuesioner melalui aplikasi SPADA Dikti, kemudian data dideskripsikan dengan metode deskriptif kuantitatif. Hasil penelitian menunjukkan pemahaman mahasiswa tentang MBKM belum merata, hal ini disebabkan sosialisasi dari program studi dan fakultas belum dilakukan secara baik. Mahasiswa mendapat pengetahuan tentang MBKM melalui media sosial. Kegiatan di luar program studi yang paling banyak diminati oleh mahasiswa adalah kegiatan kewirausahaan sebesar 46.70% dan kesiapan mahasiswa untuk ikut dalam kegiatan MBKM sebesar 66.10% serta kekhawatiran akan mengeluarkan biaya sebesar 58%. Hasil survei menunjukkan bahwa MBKM bermanfaat meningkatkan soft skill. Sebesar 58.8% mahasiswa tertarik mempelajari panduan MBKM dan kurikulum yang memfasilitasi MBKM serta akan merekomendasikan MBKM kepada mahasiswa lain dan koleganya dalam kategori sedang. Sosialisasi perlu dilakukan kepada mahasiswa secara berjenjang agar pemahaman MBKM dapat secara utuh dipahami, sehingga akan berdampak pada peningkatan kualitas atau kompetensi diri.
Co-Authors AGUS PURWANTO Ana Maria Gadi Djou Apriana Marselina Baptista, Selviana Risska Dhano, Elisabeth D Due, Vinsensia Yovita Ernesta Leha Estherlina Sagajoka Febe F.I. Wanggai Febe Fenny Irawati Wanggai Goo, Theresia Yunita Wea Hamsa Doa Hamsa Doa2 Hermanus Reo Iriany Dewi Soleiman Kapa , Sesilianus Konstantinus Denny Pareira Meke Laurentius Dominicus Gadi Djou Leda, Maria Hariati lely Suryani Londa, Yulitа Maksimilianus Doi Ma’a, Petrasia Yunita Mbejo, Maria Apriliana Anita Minda, Fransiska Ngaga, Lusia Andriani Nio, Elvisius T 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 Wangge, Maria Fransiska H Wuleng, Filomena Wiwin Wai Wunu, Stevania Yulita Londa