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All Journal Journal of Economic, Bussines and Accounting (COSTING) 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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Efektivitas Pengawasan dan Kepatuhan Pelaporan Pertanggungjawaban Keuangan Dana Kapitasi JKN Puskesmas Moa, Januarius; Yuneti, Katharina; 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.v13i1.1286

Abstract

This study aims to evaluate the effectiveness of supervision conducted by the Sikka District Health Office regarding the financial accountability reporting compliance of JKN Capitation Funds at Community Health Centers, with a primary focus on understanding the implemented supervisory models and identifying factors that inhibit the effectiveness of oversight and reporting compliance. The research methodology employed is descriptive qualitative, utilizing data collection techniques such as in-depth interviews with key informants, direct observation, and document analysis of accountability reports. The findings reveal that the supervisory mechanisms established by the Health Office through quarterly evaluations and data reconciliation have operated systematically to minimize recording errors; however, the overall effectiveness is still hindered by low compliance at the Health Centers level regarding reporting timeliness. This non-compliance leads to obstructed comprehensive oversight, the risk of delayed capitation fund disbursements for subsequent periods, and an increased potential for audit findings by regulatory bodies. Consequently, this study suggests the necessity of enhancing supervisory capacity at the Health Centers level and strengthening preventive guidance functions by the District Health Office to ensure better financial accountability.
Analisis Proses Pencatatan dan Pelaporan Transaksi Harian Teller pada KSP Kopdit Tuke Jung Cabang Utama Blagin, Maria Sofiana; Herdi , Henrikus; 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.v13i1.1315

Abstract

This internship report aims to analyze the process of recording and reporting daily teller transactions at the Savings and Loan Cooperative (Koperasi Simpan Pinjam/KSP) Kopdit Tuke Jung. The study focuses on the role of tellers in recording daily financial transactions and preparing transaction reports as the basis for the presentation of cooperative financial statements. The method used is a qualitative descriptive approach with data collection techniques including observation, interviews, and documentation conducted during the internship period. The results of the analysis indicate that daily transaction recording at KSP Kopdit Tuke Jung has been carried out in a computerized manner using the Sikopdit application. Tellers record transactions based on transaction evidence, recap daily transactions, and prepare reports that are then submitted to the bookkeeping department and management. This process is in accordance with the accounting cycle theory, although there are still obstacles such as the potential for data input errors and system disruptions. Therefore, it is necessary to improve teller accuracy and optimize the accounting information system so that the process of recording and reporting daily transactions can run more effectively and accurately.
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.
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.
Evaluation of Regional Asset Management at the Financial and Asset Management Agency of Sikka Regency Elsari, Maria Nining; Lamawitak, Paulus Libu; Patty, Thadeus Fransesco Quelmo; Lewar, Maria Viviana Nurak
Neo Journal of economy and social humanities Vol 5 No 1 (2026): 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.v5i1.410

Abstract

This research aims to evaluate the implementation of regional asset administration (Barang Milik Daerah/BMD) at the Regional Financial and Asset Management Agency (BPKAD) of Sikka Regency. The study assesses the conformity of asset administration practices, including bookkeeping, inventory, and reporting, with applicable regulations, particularly the Regulation of the Minister of Home Affairs Number 19 of 2016 and Number 47 of 2021. This Research employs a qualitative descriptive method with a case study approach. Data were collected through direct observation, interviews with asset management officers, and analysis of documentation during the internship program. The results indicate that the implementation of BMD administration at BPKAD Sikka Regency generally follows established regulations, but its execution has not been optimal. Several obstacles were identified, including limited human resources, low mastery of information technology, and inadequate supporting facilities and infrastructure. These constraints have caused delays and inaccuracies in asset recording, inventory, and reporting processes. Therefore, efforts are needed to improve human resource capacity through continuous technical training, strengthen asset management information systems, and provide adequate facilities.
The Role of Cooperative Culture in Shaping the Saving Behavior of Members of the Kopdit Suru Pudi Koting Savings and Loan Cooperative Rada, Benedikta Merciana; Mitan, Wilhelmina; Lamawitak, Paulus Libu
Neo Journal of economy and social humanities Vol 5 No 1 (2026): 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.v5i1.413

Abstract

This study analyzes the influence of cooperative culture on members’ saving behavior at KSP Kopdit Suru Pudi Koting. The Research aims to describe the role of organizational values in shaping consistent saving habits and to identify the determinants of members’ intention to save. The analysis method used is a qualitative descriptive approach based on the Theory of Planned Behavior (TPB). The study's results show that a culture of cooperation and kinship functions as a dominant subjective norm, motivating members to save. However, the effectiveness of this behavior is limited by low behavioral control due to fluctuations in members’ income. Although the integration of the SIKOPDIT system and service quality has been optimal, it is necessary to strengthen education on cultural values to transform saving behavior from a mere administrative obligation into a sustainable internal awareness.
Co-Authors Aprilia, Archangela Girlani Aurelia, Pipiet Niken Blagin, Maria Sofiana da Silva, Yustina Olivia Dilliana, Siktania Maria Dince, Maria Nona Elsari, Maria Nining Goo, Emilianus Eo Kutu Henrikus Herdi, Henrikus Herdi , Henrikus Jaeng , Wihelmina M. Yulia Jaeng, Wihelmina M. Yulia Jawa, Sardiyanto Kedeng Katharina Yuneti Kenale, Merviyati Masi Korina, Theovila Maria Viviana Nurak Lewar Mitan, Wilhelmina Moa, Januarius Nona Serly, Veronika Pana, Kristianus Pati Sanga, Konstantinus Patty, Thadeus Fransesco Quelmo Rada, Benedikta Merciana Riky, Johanes Nong Ristanti, Andriani Sanga, Konstantinus Pati Setiawan, Husein Tri Temu, Tobias Joni