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All Journal Jurnal Akuntansi : Transparansi dan Akuntabilitas Perspektif Akuntansi Jurnal Abdimas Musi Charitas Indo-Fintech Intellectuals: Journal of Economics and Business
Dethan, Minarni Anaci
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences Other

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APLIKASI PRESENSI JEMAAT BERBASIS DIGITAL PADA GEREJA SION OEPURA KUPANG Dethan, Minarni Anaci; OEmatan, Herly Maltelda; Windya, Yemima Eka Christi
Jurnal Abdimas Musi Charitas Vol. 8 No. 2 (2024): Jurnal Abdimas Musi Charitas Volume 8, Nomor 2, Desember 2024
Publisher : Universitas katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jamc.v8i2.1243

Abstract

As a non-profit religious institution, a church relies heavily on accurate and timely information to support its decision-making processes, including the recording of congregation attendance at each service. GMIT Sion Oepura, however, has traditionally depended on manual methods using a hand tally counter, which often leads to data inaccuracies and delays in disseminating information. Through this Community Service Program (Kegiatan Pengabdian kepada Masyarakat – PKM), a digital accounting information system utilizing Android-based smartphones was implemented to record congregation attendance in real time. This initiative improved data accuracy, streamlined administrative workflows, and facilitated more efficient dissemination of information to the congregation, thereby significantly enhancing the church’s overall transparency and accountability. Moreover, the positive feedback from both congregants and church administrators suggests that this innovation has substantial potential to be adopted in other church environments as a more effective, technology-driven organizational management model.
Faktor-Faktor yang Mempengaruhi Minat Mahasiswa Menjadi Akuntan Nabila, Alika Fiqria; Dethan, Minarni Anaci; Muga, Maria Prudensiana Leda
Perspektif Akuntansi Vol 8 No 1 (2025)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v8i1.p14-32

Abstract

This study aims to determine the influence of the work environment, financial rewards, personalities, and educational expenses on students' interest in a career as an accountant. Research has found that work environment, financial rewards and personalities have a positive effect on students’ interest in a career as an accountant. However, the result of previous research has been somewhat inconsistent because of different results. The subjects of this study were accounting students from Universities in Kupang City. This study uses a quantitative approach by distributing questionnaires through google form. The sample of this study was 100 respondents. Data analysis carried out is descriptive statistical analysis, data quality test multiple linear analysis and hypothesis testing using the IBM SPSS 26. The results of this study show that work environment, financial rewards, and educational expenses have a partial effect on students' interest in selecting a career as an accountant, while personalities do not affect students' interest in an accountant career. Other results show that work environment, financial rewards, personalities, and educational expenses simultaneously affect the students' interest in an accountant career with a determination coefficient value of 38.3%.
PENGARUH PENGENDALIAN INTERNAL DAN AUDIT INTERNAL TERHADAP PENCEGAHAN KECURANGAN (FRAUD) PADA KSP KOPDIT PINTU AIR CABANG MAUMERE Tantri, Theresa Diana Sonia; Dethan, Minarni Anaci; Tefa, Siprianus G
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 2 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i2.3039

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengendalian internal dan audit internal terhadap pencegahan kecurangan (fraud) pada Koperasi Simpan Pinjam (KSP) Kopdit Pintu Air cabang Maumere. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei, di mana kuesioner didistribusikan melalui Google Form kepada responden yang menjadi objek penelitian, yaitu KSP Kopdit Pintu Air cabang Maumere. Jumlah responden dalam penelitian ini sebanyak 47 orang. Teknik analisis data yang digunakan adalah analisis statistik deskriptif, uji kualitas data, uji asumsi klasik, uji hipotesis, dan analisis regresi linear berganda. Hasil Penelitian menunjukkan bahwa pengendalian internal berpengaruh terhadap pencegahan kecurangan, mengindikasikan bahwa peningkatan pengendalian internal justru diikuti dengan penurunan efektivitas pencegahan kecurangan, sedangkan audit internal menunjukkan pengaruh positif dan signifikan terhadap pencegahan kecurangan.  Hasil penelitian secara simultan menunjukkan bahwa pengendalian internal dan audit internal berpengaruh terhadap pencegahan kecurangan sebesar 44,7%, sedangkan sisanya 55,3% dipengaruh oleh variabel lain seperti sistem informasi akuntansi, moralitas individu dan budaya organisasi
ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN ATAS PENGELOLAAN LIMBAH PADA DINAS KESEHATAN KOTA KUPANG Nuwa, Yohanes Calvin; Dethan, Minarni Anaci; Oematan, Herly M.
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 11 No 1 (2023): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v11i1.10074

Abstract

This study is entitled "Analysis of the Application of Environmental Accounting for Waste Management in Kupang City Health Office". This study aims to determine the application of environmental accounting at the City of Kupang Health Office, as an effort to reduce the environmental impact caused by the operational activities of the health center and to know the environmental costs of the City of Kupang Health Office. This research is a descriptive qualitative research. The variables used in this study are environmental activities and environmental cost budgets. The results of this study are environmental activities carried out by health centers such as, waste water management using Waste Water Management Installation (IPAL) or infiltration channels that are channeled in the form of septic tank, medical waste using incinerator and non-medical waste in the storage area in a temporary landfill (TPS) and then transported to a landfill (TPA). While the Kupang City Health Office only acts as the management that controls or supervises, monitors or supervises every waste handling activity carried out by the puskesmas. The budget for waste management costs incurred by the Kupang City Health Office from 2017-2020, namely 1) prevention costs such as, third-party service expenditure for medical waste combustion costs and medical waste management training, 2) internal failure costs such as, transport waste management medical and medical junk transport official travel, and 3) environmental detection costs such as medical travel service supervision supervision of medical waste.
Co-Authors G. Tefa, Siprianus Muga, Maria Prudensiana Leda Nabila, Alika Fiqria Nuwa, Yohanes Calvin Oematan, Herly M OEmatan, Herly Maltelda Tantri, Theresa Diana Sonia Windya, Yemima Eka Christi