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All Journal Jurnal Akuntansi : Transparansi dan Akuntabilitas Yumary: Jurnal Pengabdian kepada Masyarakat Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis INJURITY: Journal of Interdisciplinary Studies GLORY Jurnal Ekonomi dan Ilmu Sosial Indo-Fintech Intellectuals: Journal of Economics and Business
Demu, Yohanes
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Public Health Social Sciences Other

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An Analisis Pengendalian Internal Atas Pemungutan Pajak Daerah Pada Badan Pendapatan Daerah Kabupaten Lembata: Indonesia Adelia, Fransiska Romana; Demu, Yohanes; Muga, Maria P. L
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 3 (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.v5i3.3966

Abstract

Penelitianini bertujuan untuk menganalisa Sistem Pengendalian Internal Pemungutan Pajak pada Badan Pendapatan Daerah Kabupaten Lembata apakah sudah dilaksanakan dengan baik atau belum, kemudian melihat apa saja yang menjadi hambatannya. Jenis data yang digunakan pada penelitian ini yaitu data primer dan data sekunder, data primer adalah data yang dikumpulkan melalui wawancara dengan objek sedangkan data sekunder adalah data yang berupa dokumen-dokumen yang penulis peroleh dari pihak yang bersangkutan yang ada hubungannya dengan masalah yang diteliti. Jenis penelitian yang digunakan pada penelitian ini adalah penelitian kualitatif dengan metode deskriptif. Dari hasil penelitian ini menunjukkan bahwa sistem pengendalian internal di kantor Badan Pendapatan Daerah Kabupaten Lembata sudah berjalan dengan baik namun masih belum sepenuhnya efektif berdasarkan 5 unsur pengendalian yang dikemukakan oleh COSO.
PENGELOLAAN DANA DESA DALAM BIDANG PEMBERDAYAAN (STUDI KASUS DESA NEKBAUN, KECAMATAN AMARASI BARAT, KABUPATEN KUPANG) Kerihi, Anthon Simon Y.; Demu, Yohanes; Tkela, Melianus E.
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.v11i1.10253

Abstract

This study aims to identify and explain how the village fund management in 2021 in the field of empowerment. This will certainly be adjusted based on the Minister of Home Affairs Regulation No. 113 of 2014 concerning Village Financial Management. This research uses qualitative method with interview technique and field documentation on 14 informants as key informants who are trusted to know about village financial management starting from the planning, budgeting, implementation, administration, reporting and accountability stages. The results of the study found that the existence of programs that had not been implemented or carried out well such as BUMDES and Taman Eden due to village fund management in the field of empowerment had not applied the principles of transparency, accountability, participants, and obedience and budget discipline in a good and correct manner. This is caused by several things including; lack of understanding from village officials regarding village fund management, especially in the area of empowerment, lack of level of community participation also in program implementation, lack of supervision from the district or provincial level also causes village governments to neglect in carrying out their duties and responsibilities, lack of training and socialization as one of the obstacles in the village fund management process, on the other hand, there are individuals who want to take advantage of funds sourced from the APBN, and the latter is a classic problem found in almost every village. Human power is less qualified due to the small number of people who have tertiary education.
ANALYSIS OF COOPERATIVE PERFORMANCE MEASUREMENT USING THE BALANCED SCORECARD APPROACH (Case Study at KSP Kopdit Harmoni Jaya, Kupang City Cahyani, Ade Putra Juni; A. Dethan, Minarni; Demu, Yohanes
Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Vol 6, No 3 (2025): Social Sciences, Education and Humanities
Publisher : Universitas Dharmawangsa Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/ijsseh.v6i3.7932

Abstract

This study examines the application of the Balanced Scorecard method at Kopdit Harmoni Jaya Cooperative in Kupang City. The objective of the research is to measure and evaluate the performance of KSP Kopdit Harmoni Jaya during the period 2022–2024 using the Balanced Scorecard approach. The data were obtained from the Annual Members' Meeting (RAT) reports for 2022–2024 and further confirmed through interviews. This research employs a mixed-methods approach with a case study strategy. The findings indicate that the cooperative's performance in the financial perspective during 2022–2024 scored relatively low based on the assessment indicators specified in the Regulation of the Deputy for Supervision of the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 06/Per/Dep.6/IV/2016, whereas the non-financial perspectives, including member satisfaction, operational efficiency, and human resource development, showed positive results. Furthermore, this study produces a strategic map that is expected to serve as a reference for the cooperative's future strategic development.
Co-Authors A. Dethan, Minarni Adelia, Fransiska Romana Angi, Yohana F. Angi, Yohana Febiani Arthana, I Komang Baky, Jovanka Fanya Cahyani, Ade Putra Juni de Rozari, Petrus E. Dethan, Minarni A Filipus Argentano Guntur Suryaputra Hallan, Markus A K B Hanas, Mardi Marsalina Kapaora, Jose Fernando Kellen, Pius Bumi Kerihi, Anthon S Y Kerihi, Anthon Simon Y. Magung, Cindy Magdalena Mansula, Renanta Linggar Muga, Maria P. L Muga, Maria P. L. Muga, Maria Prudensiana Leda Ndoen, Inkka Victorya Novi Theresia Kiak Sereh, Anderson Ben Oni Tkela, Melianus E.