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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Ilmiah Edunomika (JIE)
samadara, selfesina
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Journal : Jurnal Maneksi (Management Ekonomi Dan Akuntansi)

 1 
Model Penyajian Laporan Keuangan Berdasarkan Interpretasi Standar Akuntansi Keuangan Nomor 335 (ISAK 335) Pada Gereja Masehi Injili Di Timor Sir, Jennie S.; Samadara, Selfesina; Tuati, Nonce F.
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2941

Abstract

This research aims to provide a practical solution to the problem of financial transparency and accountability of the Gereja Masehi Injili in Timor (GMIT) by developing a model for presenting church financial reports based on ISAK 335. This research employs qualitative methods, utilizing a case study approach. The research results indicate that GMIT prepares financial reports in a simple form, consisting of reports on cash receipts and cash disbursements, following the format established by the GMIT Synod. Furthermore, this research provides a model for presenting structured and detailed financial reports based on ISAK 335. The practical implications expected from this research are changes in the format and structure of presenting GMIT's financial reports, making them more comprehensive and accurate for users, particularly GMIT congregations. Keywords: church; financial statements; ISAK 335
Dampak Penerapan Anggaran Berbasis Kinerja Terhadap Akuntabilitas Kinerja Instansi Pemerintah Kabupaten Nagekeo-Flores Samadara, Selfesina; Sir, Jennie S.; Poeh, Imelda M.
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2948

Abstract

This study aims to determine the Impact of performance-based budgeting on Government Agencies' performance accountability in the Nagekeo-Flores Regency. The implementation of this performance-based budget utilizes four variables: budget planning (X1), budget implementation (X2), budget accountability (X3), and performance evaluation (X4). The Y variable is Performance Accountability. The study uses primary data. The population in this study consists of the budget and accounting sub-sections of the Financial and Regional Asset Management Agency of Nagekeo-Flores Regency. The analysis method used in this study is multiple linear regression. Based on the hypothesis test result in this study, the influence of budget implementation, consisting of budget planning, budget implementation, and budget accountability reporting, has a positive and significant effect, and performance evaluation has a negative and significant impact on the performance accountability of Nagekeo Regency Government agencies. Keywords: Budget, Performance, Accountability
Strategi Pengembangan Digitalisasi UMKM Di Kecamatan Amarasi Kabupaten Kupang Siahaan, Moni; Samadara, Selfesina; Bire, Amran Rohi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2952

Abstract

The industrial revolution requires individuals to think critically and creatively, implemented through entrepreneurship in the form of micro, small, and medium enterprises (MSMEs), which have become one of the promising business potentials and opportunities. MSMEs are the largest economic actors in the Indonesian economy and play a significant role in building and growing the economy, especially in Indonesia. In facing competition, many business actors use various strategies to develop their trading businesses. One creative strategy to face competition is the strategy of digitalization development. This research aims to identify and analyze the digitalization development strategies and the priority strategies that can be used by MSMEs located in Amarasi District. The research method used is descriptive analysis. The population in this study consists of 24 MSMEs with various characteristics. The sample for this research uses purposive sampling by establishing criteria, resulting in 8 MSMEs. The analysis technique used is SWOT analysis. The outcomes of this research are: 1) Digitalization Development Strategies for MSMEs in Amarasi District, Kupang Regency 2) Publication in a National Accredited Journal Sinta. Keywords: Strategy, business, development, digitalization, MSMEs
Co-Authors Bire, Amran Rohi Mooy, Febriyanti K N. P. Gah, Tiffany Poeh, Imelda M. Poeh, Melda Mariana Siahaan, Moni Sir, Jennie S. Tuati, Nonce F.