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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

PERSEPSI MAHASISWA TENTANG DESAIN IMPLEMENTASI PROGRAM MERDEKA BELAJAR KAMPUS MERDEKA Leha, Ernesta; Nona, Reyna Virginia; Banda, Falentina Lucia; Meke, Konstantinus Denny Pareira; Suryani, Lely; Supardi, Philipus Nerius; Djou, Ana Maria Gadi
Prima Magistra: Jurnal Ilmiah Kependidikan Vol. 5 No. 1 (2024): Volume 5 Nomor 1 Tahun 2024
Publisher : Program Studi PGSD Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jpm.v5i1.3549

Abstract

The Independent Learning of the Independent Campus Policy has a goal to improve the competence of graduates, both soft skills and hard skills. Students are expected to be better prepared to meet the needs of the times and become graduates who can become future leaders of the nation with superior personalities. Experiential learning programs with flexible pathways are expected to facilitate students to develop their potential according to their talents and potential. To realize the implementation design of the Independent Learning Campus Learning Curriculum that is per the needs of the job market, the University of Flores conducted a Student Perception Survey about the Independent Learning Implementation Design for the Independent Campus at the University of Flores. The perception study conducted at the University of Flores involved the study of student perceptions of the University of Flores on MBKM Policy Implementation Design involved 4212 students from all faculties and study programs using the Survey Method. The results show that in general, students at the University of Flores are quite aware of the existence of the MBKM Policy and are willing to be involved in the MBKM program that will be run by their respective study programs.
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.
PEMAHAMAN DAN KESIAPAN MAHASISWA PROGRAM STUDI AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS FLORES TENTANG MERDEKA BELAJARKAMPUS MERDEKA (MBKM) Hamsa Doa; Falentina Lucia Banda; Apriana Marselina
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.v6i2.8698

Abstract

Kebijakan Merdeka Belajar Kampus Merdeka (MBKM) bertujuan untuk meningkatkan kompetensi lulusan, baik soft skills maupun hard skills, agarlebih siap dan relevan dengan kebutuhan zaman, menyiapkan lulusan sebagai pemimpin masa depan bangsa yang unggul dan berkepribadian. Artikelini membahas tentang sebuah penelitian yang bertujuan mengetahui pemahaman dan kesiapan mahasiswa program studi Akuntansi Fakultas EkonomiUniversitas Flores tentang Merdeka Belajar Kampus Merdeka (MBKM). Penelitian ini mengacu kepada deskriptif kuantitatif. Metode penelitian inimenggunakan metode survey yaitu mahasiswa mengisi kuesioner di SPDA Dikti . Hasil analisis penelitian ini menunjukkan bahwa; 53% mahasiswamengetahui sedikit tentang MBKM, 24.69% mahasiswa mengetahui kebijakan MBKM dari media sosial, 49,08% mahasiswa memilih kegiatanmagang/praktek kerja, 46.42% program studi akuntansi sudah memiliki dokumen kurikulum, pedoman dan operasional MBKM, 77.91% mahasiswasudah siap mengikuti program MBKM, 52.35% mahasiswa khawatir mengeluarkan biaya, 74% mahasiswa prodi akuntansi tertarik dengan programMBKM. Lebih jelasnya, mahasiswa program studi Akuntansi masih sedikit memahami tentang Merdeka Belajar Kampus Merdeka (MBKM) dankesiapan mahasiswa program studi akuntansi sudah siap untuk mengikuti program kegiatan Merdeka Belajar Kampus Merdeka (MBKM).