Article Per Year (5 Year)
p-Index From 2021 - 2026
4.727
P-Index
This Author published in this journals
All Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) BUDGETING : Journal of Business, Management and Accounting Tangible Journal Jurnal Ekonomi Neo Journal of economy and social humanities Jurnal Kewirausahaan dan Manajemen Bisnis CUAN Jurnal Projemen UNIPA Jurnal Accounting Unipa
Mitan, Wilhelmina
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Neuroscience Social Sciences Other

Published : 34 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 34 Documents
Search

 1   2   3   4 
ANALISIS SISTEM PENCATATAN AKUNTANSI BERBASIS DIGITAL PADA UMKM DI KOTA MAUMERE (Studi Komparasi Pada Online Shop DaskinBeauty dan Habib Store) Ayu Made Anjeli Merion, Sang; Mitan, Wilhelmina; Eo Kutu Goo, Emilianus
Accounting UNIPA - Jurnal Akuntansi Vol 4 No 4 (2025): Jurnal Accounting Unipa
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan BisnisUniversitas Nusa Nipa

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

Abstract

Daskin Beauty dan Habib Store merupakan UMKM di Kota Maumere yang bergerak di bidang kecantikan,susu dan herbal. Dalam pencatatan akuntansi DaskinBeauty dan Habib Store masih menggunakan pencatatan sederhana menggunakan metode manual dengan media buku sebagai pencatatan akuntansi mereka. Penelitian ini bertujuan untuk mengetahui dan menganalisis penerapan sistem pencatatan akuntansi berbasis digital pada UMKM DaskinBeauty dan Habib Store menggunakan aplikasi Buku Warung. Penelitian ini menggunakan mix method dengan pendekatan deskriptif kualitatif dan deskriptif kuantitatif. Teknik pengumpulan data yang digunakan adalah observasi, wawancara dan dokumentasi. Hasil Penelitian menunjukan bahwa setelah menggunakan aplikasi Buku Warung UMKM DaskinBeauty dan Habib Store mengalami peningkatan dalam efesiensi dan akurasi dalam proses pencatatan transaksi keuangan. Proses pencatatan menjadi lebih cepat dan lebih mudah dilakukan serta laporan keuangangan dapat dilakukan secara real-time.
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.
Implementation of the Principles of Good Corporate Governance Through Internal Control of Savings and Loan Activities at Ksp Kopdit Megu Lekuk Hubin Noventriana Klarisanti Da Luja; Mitan, Wilhelmina; Paulus Libu Lamawitak
Neo Journal of economy and social humanities Vol 3 No 4 (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.v3i4.250

Abstract

This study aims to evaluate the implementation of the principles of Good Corporate Governance (GCG) through internal control of savings and loan activities at KSP Kopdit Megu Lekuk Hubin. The methods used include interviews, observations, and document analysis to collect data. The results of the study show that the application of GCG principles, which include transparency, accountability, independence, responsibility, and justice, plays an important role in improving cooperative financial management. Although some principles have been implemented well, there are obstacles in the aspects of transparency and responsibility that have not been maximized. The author recommends improving the information technology system and training for administrators and members to optimize internal control and support the success of savings and loan activities. This research is expected to contribute to the development of cooperatives and increase understanding of GCG among cooperative members.
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 Aurelia, Pipiet Niken Ayu Made Anjeli Merion, Sang Beatrix Susanti Tapo, Maria Binsasi, Raymundus C. Rini Safriana Lero, Maria Chatrine, Maria Marthina Claudia Bara, Jeane Da Gomez, Veronika Chantika Darius Purnama Rangga, Yoseph De Romario, Fransiscus Dekrita, Yosefina Andia Diliana, Siktania Maria Dua Kleruk, Maria Yuniwati dua, Dominika Eo Kutu Goo, Emilianus Faulalia Ayusta, Maria Florida Sumiyati, Maria Goo, Emilianus Eo K. Goreti Towe Punang, Maria Henrikus Herdi, Henrikus Jangong, Floribertus Katharina Yuneti Lam, Nurtiana Lamawitak, Paulus Libu Libu Lamawitak, Paulus Linerdis Soo, Maria Loar, Theresia Maria Dua Loe, Elisabeth Agustina M. Yulia Jaeng, Wihelmina Maharani, Christiani Dimarcia Sri Malika, Maisya Maria Dilliana, Siktania Mario Charwayu Delang Putra, Yohanis Masdiana, Fransiska Merici Mbagha, Angela Niken Aurelia, Pipiet Noeng, Amanda Yecci Nona Dince, Maria Nona Faustin, Theresia Noventriana Klarisanti Da Luja Pana, Kristianus Pati Sanga, Konstantinus Patricia Lue, Maria Paulus Libu Lamawitak Philipus Kurniawan, Antonius Rada, Benedikta Merciana Ramlah, ST. Rangga, Yoseph Darius Purnama Riska Afrilia, Maria Romario, Fransiscus De Sanga, Konstantinus Pati Trisanti Wie Pau, Mery Yaninsi Nona, Elisabeth Yosef Alfian, Apriliano