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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

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

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.

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

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.

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

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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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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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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

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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.

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 | DOI: 10.55904/cocreation.v1i3.520

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.

ANALISIS PERILAKU MANAJERIAL DALAM MENGELOLA RISIKO SILANG PINJAM DENGAN PENDEKATAN THEORY OF PLANNED BEHAVIOR : STUDI KASUS KSP PUSKOPDIT SWADAYA UTAMA Aprilia, Archangela Girlani; Sanga, Konstantinus Pati; Lamawitak, Paulus Libu
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/bhmyfw83

Dalam era yang semakin kompleks, pengelolaan risiko menjadi aspek krusial bagi lembaga keuangan seperti Koperasi Simpan Pinjam (KSP). Laporan ini bertujuan menganalisis perilaku manajerial dalam mengelola risiko silang pinjam di KSP Puskopdit Swadaya Utama dengan pendekatan Theory of Planned Behavior, menggunakan metode deskriptif kualitatif. Teknik pengumpulan data meliputi observasi, wawancara, dan dokumentasi, dengan data primer dari wawancara manajemen dan data sekunder mengenai kredit macet periode 2019-2023. Hasil laporan magang menunjukkan bahwa manajemen KSP Puskopdit berperan sebagai fasilitator yang menerapkan prinsip kehati-hatian dan transparansi, serta prinsip 5C dalam pemberian pinjaman. Meskipun menghadapi risiko seperti kredit macet dan likuiditas, manajemen berhasil mengelola risiko melalui edukasi dan monitoring. Perilaku manajerial yang proaktif dan disiplin keuangan tercermin dalam hubungan baik dengan anggota, yang diperkuat oleh transparansi dan komunikasi efektif.

Implementasi Program Escete Dalam Transformasi Pelayanan Keuangan Ksp Credit Union Bahtera Sejahtera Ditinjau Dari Teori Instituisional Nona Serly, Veronika; Pati Sanga, Konstantinus; Lamawitak, Paulus Libu
Jurnal Projemen UNIPA Vol 13 No 1 (2026): Januari: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v13i1.1285

The development of digital technology in recent years has had a significant impact on almost all sectors, especially the financial sector. Digitalization is no longer an option but a fundamental necessity for financial institutions, including Savings and Loan Cooperatives (KSP), to remain competitive and capable of providing efficient, accurate, and high-quality services. The need for technology that can improve service processes, data management, and transactions has become increasingly urgent amid the growing complexity of cooperative members’ demands and the increasing competition among financial institutions.This study aims to analyze the transformation of financial services at KSP Credit Union Bahtera Sejahtera through the implementation of the Escete Program, an online-based digital system. Before 2019, this cooperative used the SIKOPDIT CS system which operated offline, resulting in difficulties in data synchronization and service efficiency. The method used in this study is a qualitative descriptive approach using the perspective of Institutional Theory to examine the motivations behind organizational change.The results of the study indicate that the transition from SIKOPDIT CS to the Escete Program is not merely a technical change but also a form of organizational adaptation to three institutional pressures: (1) Coercive Pressure arising from regulations requiring financial transparency; (2) Mimetic Pressure as an effort to emulate the success of banking digitalization; and (3) Normative Pressure to meet members’ expectations and the professionalism of human resources. The implementation of the Escete Program has proven to improve real-time data accuracy, accelerate services through Android integration, and transform the organizational work culture into a more modern and transparent one.

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