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All Journal Dinasti International Journal of Education Management and Social Science International Journal of Economics, Management, Business, and Social Science Jurnal Riset Manajemen dan Akuntansi (JURIMA) Neo Journal of economy and social humanities Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Jurnal Kewirausahaan dan Manajemen Bisnis CUAN Jurnal Projemen UNIPA
Lamawitak, Paulus Libu
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA APBDES: Studi Kasus Desa Adabang Kecamatan Titehena Kabupaten Flores Timur Kenale, Merviyati Masi; Herdi, Henrikus; Lamawitak, Paulus Libu
Jurnal Riset Manajemen dan Akuntansi Vol. 3 No. 3 (2023): Desember: Jurnal Riset Manajemen dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v3i3.2436

Abstract

This study aims to analyze financial ratios to assess village government performance through the 2020, 2021, and 2022 APBDes. The financial ratios used in this study are 5 ratios, namely the Village Independence Ratio, Harmony Ratio, Growth Ratio, Effectiveness Ratio and Efficiency Ratio . This study uses a Quantitative Descriptive method. The research data was obtained from the results of interviews, and documentation in the form of the 2020-2022 APBDes Realization Report. The results of the study show that the performance of the Adabang Village government from the aspect of the ratio of independence and the ratio of harmony is still very lacking. The growth rate of Adabang village is quite good and the level of effectiveness of Adabang village is already effective, while from the level of efficiency Adabang village is still not efficient.
Pengaruh audit internal dan efektifitas pengendalian internal terhadap deteksi fraud pada perumda air minum wair pu’an Kabupaten Sikka Aurelia, Pipiet Niken; Dilliana, Siktania Maria; Lamawitak, Paulus Libu; Sanga, Konstantinus Pati
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 1 No. 3 (2022): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (322.798 KB) | DOI: 10.55904/cocreation.v1i3.520

Abstract

This study aims to determine the effect of internal audit and the effectiveness of internal control on fraud detection at PERUMDA Air Minum Wair Pu'an, Sikka Regency. The data collection technique in this study used a questionnaire survey distributed to 33 employees which were then processed using the SPSS program. The analysis method used to test the hypothesis is multiple linear regression analysis. The results of the t statistical test (partial) show that internal audit (X1) has no significant effect on fraud detection (Y) and the effectiveness of internal control (X2) has a significant effect on fraud detection (Y). And based on the F statistical test (simultaneous) shows that internal audit (XI) and Internal Control Effectiveness (X2) together have a significant effect on fraud detection (Y). It can be concluded that internal control in PERUMDA Air Minum Wair Pu'an, Sikka Regency greatly affects the level of fraud in the company, the more effective the internal control system implemented in an entity, the lower the tendency of fraud that may occur.
Improving the Economic Welfare of Members through Productive Loan Services at KSP Kopdit Guru Kelubagolit Jawa, Sardiyanto Kedeng; Herdi, Henrikus; Lamawitak, Paulus Libu; Patty, Thadeus Fransesco Quelmo
Neo Journal of economy and social humanities Vol 3 No 3 (2024): Neo Journal of economy and social humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v3i3.222

Abstract

This study aims to determine the level of economic welfare of members through productive loan services of KSP Kopdit Kelubagolit.  The qualitative data used in this study were obtained through interviews and observations, the qualitative research method is used to research the natural condition of the object. This research focuses on how the internal and external factors of savings and loan cooperatives are managed, namely the management of cooperative institutions and members closely related to MSMEs. This interview was conducted with 1 manager, 1 General Manager, and 3 members of productive borrowers. The results of the study show that activities in the fields of finance, credit, loan surveys, and administrative management support each other to ensure smooth transactions, data accuracy, and transparency in member loan management. Productive loan service mechanism at KSP. Kopdit Guru Kelubagolit is designed to ensure that loans are used effectively in productive activities by evaluating the business feasibility and ability of members, which is also prioritized for members with a history of current loans. Productive loans at KSP. Kopdit Guru Kelubagolit has a significant role in increasing members' income by expanding their business and improving product quality. In addition, it also significantly improves the economic welfare of members through increased income, better expenditure management, increased access to education, health, and better housing.
POSITIVE AND NORMATIVE ACCOUNTING THEORY: Definition and Development Patty, Thadeus Fransesco Quelmo; Lamawitak, Paulus Libu; Goo, Emilianus Eo Kutu; Herdi, Henrikus
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 1 No. 2 (2021): May 2021
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v1i2.24

Abstract

This study aims to explain the definition rather than accounting theory, in this case, it is more focused on normative accounting theory and positive accounting theory. The author uses various sources, both from previous research journals and from articles on the internet. The conclusion of this research is that theory is often used as the basis for an action or practice. The development of accounting theory was initiated by the writings of Patton and Littleton (1940) entitled An Introduction to Corporate Accounting Standards. The result of normative accounting theory is a statement or proposition that requires or requires in accounting practice, normative accounting theory focuses on prescriptions (norms) and is not intended for theory development. While positive accounting theory seeks to explain and predict phenomena related to accounting. By using an approach that comes from positivism, empirical accounting research is developed to support and justify various accounting methods or practices in the real world. There are four periods of accounting theory, starting with the Pre-Theory period from 1492-1800. Then continued with the Pragmatic accounting period (general scientific period) from 1800-1955. The period 1956-1970 is labeled the 'normative period'. The last is the period of positive accounting theory from 1970 to the present.
Knowledge Management-Based Efforts To Improve MSME Performance (Credit Union Intervention for MSME Actors in Sikka Regency) Da Silva, Yustina Olivia; Temu, Tobias Joni; Lamawitak, Paulus Libu
Dinasti International Journal of Education Management And Social Science Vol. 5 No. 4 (2024): Dinasti International Journal of Education Management and Social Science (April
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v5i4.2454

Abstract

This study aims to analyze the benefits of developing Knowledge Management strategies in an effort to improve the performance of MSMEs. Another aspect that receives attention in this paper is the role of credit cooperatives and the government as a catalyst for a joint movement to improve and strengthen the role of MSMEs in the regional economy. The method used is descriptive-qualitative with a literature study approach. The author tries to explore various sources related to the material of this writing. From the results of the literature study, it was found that the implementation of knowledge management needs support from credit cooperatives and local governments. The cooperative is a joint forum for MSME players to help each other in reducing various costs in the MSME business process. Meanwhile, the government is an important entity in ensuring the implementation of various government programs for the empowerment of cooperatives and MSMEs and ensuring that the implementation of various regulations relating to MSMEs is carried out carefully and on target.
Analisis Penerapan Full Costing Dalam Penentuan Harga Pokok Produksi ( HPP) Pada Usaha Mikro Kecil Dan Menengah (Studi Kasus Pada Usaha Jahit Pertiwi Di Pasar Tingkat Maumere) Korina, Theovila; Dince, Maria Nona; Lamawitak, Paulus Libu
Jurnal CUAN Universitas Nusa Nipa Maumere Vol 3 No 3 (2025): Jurnal Kewirausahaan dan Manajemen Bisnis CUAN
Publisher : Program Studi Kewirausahaan Universitas Nusa Nipa Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to analyze the application of the full costing method in determining the cost of production at Pertiwi Tailoring Bussiness In Pasar Tingkat Maumere. The research employed a descriptive method with a quantitative approach, in which data were collacted through interviews, observations, and documentation. The result showed that the calculation of cost of production carried out so far was still simple because it only included raw material costs and direct labor, without taking into account factory overhead costs, both fixed and variable. This resulted in a selling price determination that often did not reflect the actual production cost. By applying the full costing method, the calculation of the cost of production became more accurate since it included raw materials, direct labor, and all factory overhead costs. The appication of this method provided more complete and accurate cost information, so it could serve as a basis for setting appropriate selling prices, maintaining competitiveness, and ensuring that the business earned fair and sustainable profits.
Analisis Potensi Desa Sebagai Dasar Dalam Peningkatan Pendapatan Asli Desa (PADes) Pada Desa Nebe Kecamatan Talibura Kabupaten Sikka Riky, Johanes Nong; Sanga, Konstantinus Pati; Lamawitak, Paulus Libu
Jurnal Projemen UNIPA Vol. 12 No. 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

This study aims to analyze how the processing of village potential in increasing the original income of the village in Nebe village, Talibura District, Sikka Regency. The research method used is qualitative descriptive with data collection techniques through interviews, observation and documentation. The results of the study show that the management of village potential in Nebe Village has not been running optimally, which has an impact on the lack of increase in Village Original Income (PADes). This can be deduced from four main aspects: namely: The decline in public participation in paying contributions is caused by a lack of transparency and accountability in fund management, Inadequate physical market conditions, such as leaky stalls, irregular aisles, and the lack of facilities such as toilets and parking areas, are the main causes of the decline in revenue from market levies, drinking water depot business units managed by BUMDes do not reach the annual revenue target and shows a downward trend from year to year, and there is a decrease in revenue from tax revenue sharing caused by low public awareness, administrative problems such as duplication of SPPT, and the number of residents from outside the area who are not recorded.
ANALISIS PENERIMAAN PAJAK MAKAN/MINUM DAN RETRIBUSI SEWA TEMPAT UMKM PASAR SENJA GELORA DALAM MENINGKAKAN PENDAPATAN ASLI DAERAH KABUPATEN SIKKA Ristanti, Andriani; Jaeng, Wihelmina M. Yulia; Lamawitak, Paulus Libu
Jurnal Projemen UNIPA Vol. 12 No. 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

This research aimed to determine the level of food/drink tax revenue and rent retribution in 2022–2024, as well as the government’s efforts to increase the regional gross income of Sikka Regency through the Micro, Small, and Medium Enterprises Sector in Pasar Senja Gelora. This research used a descriptive method with a qualitative approach. Data were collected through observation, interview, and documentation. The research results showed that the income from food/drink tax revenue and rent retribution had increased annually, making a positive contribution to regional gross income in Sikka Regency.The regional government tried to increase the income of this sector through direct socialization to the actors regarding the Sikka Regency Regional Regulation Number 5 of 2023 concerning Regional Taxes and Regional Retributions. This socialization aimed to raise awareness, improve understanding, and obey the regulations of tax revenue and rent retribution. Thus, this sector can be a significant income source for increasing the regional gross income of Sikka Regency.
ANALISIS LAPORAN KEUANGAN USAHA MIKRO, KECIL, MENENGAH BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL MENENGAH PADA PELAKU USAHA DAGANG WARUNG DI ANGKRINGAN LESTARI Setiawan, Husein Tri; Jaeng , Wihelmina M. Yulia; Lamawitak, Paulus Libu
Jurnal Projemen UNIPA Vol. 12 No. 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aimed to examine the presentation of financial statements at the Angkringan Lestari food stall and to evaluate the preparation of financial statements based on Financial Accounting Standards for Micro, Small, and Medium Entities for MSMEs (Micro, Small, and Medium Enterprises) operating at Angkringan Lestari. This research used a qualitative approach using the Miles and Huberman analysis method, which includes data reduction, data presentation, and conclusion drawing. Data were collected through observation, interviews, and documentation. The results showed that the financial recording system applied by the Angkringan Lestari MSME was very simple, limited to recording expenses, income, and debts. Consequently, the MSME faced challenges in preparing its financial statements, including the owner's limited understanding of Financial Accounting Standards for Micro, Small, and Medium Entities and the absence of dedicated staff responsible for financial statement preparation.
The Influence of Digital Economy Development on the Income of Micro, Small, and Medium Enterprises in East Alok District Pana, Kristianus; Mitan, Wilhelmina; Lamawitak, Paulus Libu
Neo Journal of economy and social humanities Vol 3 No 2 (2024): Neo Journal of Economy and Social Humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v3i2.209

Abstract

This study aims to determine the influence of digital economy development on the income of Micro, Small, and Medium Enterprises in East Alok District, Sikka Regency. This research explores data sourced from Micro, Small, and Medium Enterprises (MSMEs) in Sikka Regency because Sikka Regency has many office facilities, schools, and shops, and is a center for culinary tourism in East Alok District. In this research, the author uses quantitative research. The population in this study is MSMEs in East Alok District, Sikka Regency which totals 1,548 MSMEs. In this study, the size of the sample was determined using the Slovin formula so that the number of samples to be used as samples in this study was 94 MSME Units. The purposive sampling technique is used to determine the type of sample to be used in this study. The results of the study show that the Digital Economy affects the income of MSME actors in Alok District, Sikka Regency. By leveraging digital technology, individuals and organizations can improve efficiency, reach more customers, and develop new, sustainable revenue streams.
Co-Authors Aurelia, Pipiet Niken da Silva, Yustina Olivia Dilliana, Siktania Maria Dince, Maria Nona Goo, Emilianus Eo Kutu Henrikus Herdi, Henrikus Jaeng , Wihelmina M. Yulia Jaeng, Wihelmina M. Yulia Jawa, Sardiyanto Kedeng Kenale, Merviyati Masi Korina, Theovila Mitan, Wilhelmina Pana, Kristianus Patty, Thadeus Fransesco Quelmo Riky, Johanes Nong Ristanti, Andriani Sanga, Konstantinus Pati Setiawan, Husein Tri Temu, Tobias Joni