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All Journal The Indonesian Accounting Review Scientific Journal of Reflection : Economic, Accounting, Management and Business Journal on Education Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Darma Agung Ekopem: Jurnal Ekonomi Pembangunan Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Jurnal Ekonomi dan Bisnis Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi Jurnal Akuntansi Kontemporer
Leopold Melkiano Triangga Dawu
Universitas Katolik Widya Mandira
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences

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GREEN ACCOUNTING IN PRACTICE: COMPARATIVE COST ANALYSIS OF MANAGEMENT AT A KUPANG HOSPITAL Manehat, Beatrix Yunarti; Sonbay, Yolinda Yanti; Dawu, Leopold Melkiano Triangga; Wutun , Maria Bernadethe Mawarni Gelu; Hermanus , Chantika Elisabeth
Jurnal Akuntansi Kontemporer Vol. 17 No. 3 (2025): Jurnal Akuntansi Kontemporer
Publisher : Widya Mandala Surabaya Catholic University

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Abstract

Research Purposes. This study evaluates the comparative costs of using incinerators and third-party services in medical waste management at Hospital X. Research Methods The research employs a qualitative approach through interviews, observations, and document analysis. Research Results and Findings The findings reveal that since the incinerator malfunctioned in 2020, Hospital X has lost up to IDR 22.5 billion in revenue over five years and has incurred costs ranging from IDR 359.6 million to IDR 539.4 million for third-party services. Without an operational incinerator, waste management costs have increased, and revenue losses have persisted. Therefore, investment in repairing or procuring an incinerator is recommended to enhance waste management efficiency and ensure the hospital's financial sustainability. The implications of these findings reveal that dependence on third-party waste management leads to substantial cost burdens and long-term revenue loss. A strategic implication is the need for hospitals to reinvest in incinerator facilities to enhance cost efficiency, support sustainable waste policies, and ensure regulatory compliance.
Revealing the SIDA culture in Manggarai on an accrualbased accounting perspective Dawu, Leopold Melkiano Triangga; Baso, Susana Purnamasari; Moi, Maria Odriana Veronica
The Indonesian Accounting Review Vol. 12 No. 2 (2022): July - December 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v12i2.2836

Abstract

From the point of view of accounting science, the culture of giving donations that causes a form of payment and occurs in community groups can refer to the recognition of transactions called the basis of accounting. The culture of paying between families in community groups has affected the structure of society itself. This study aims to examine the "SIDA" tradition that occurs in Manggarai from an accounting point of view. Manggarai is one of the districts in East Nusa Tenggara, which also has a culture of payment obligations called Sida. This study uses qualitative methods through observation and in-depth interviews with community groups in Manggarai. The culture of sida in this study is sidalaki (donations for wedding events), sidamata (gifts for death events), and sidapenti (donations for thanksgiving events). The results show that the culture of sida, Sidalaki (wedding ceremony donations), sidamata (death event donations), and sidapenti (thanksgiving event donations) in Manggarai, implies accrual-based accounting or accrual basis in the process, namely recognition of obligations, income from the sida.
Analisis Penatausahaan Aset Tetap di Dinas PUPR Kota Kupang Tahun Anggaran 2019-2021 Kolin, Patricia; Dawu, Leopold
Ekopem: Jurnal Ekonomi Pembangunan Vol. 6 No. 2 (2024): Ekopem: Jurnal Ekonomi Pembangunan
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/jep.v6i2.6813

Abstract

Penelitian ini bertujuan untuk mengetahui kesesuaian penatausahaan aset tetap di Dinas Pekerjaan Umum dan Penataan Ruang Kota Kupang dengan PERMENDAGRI No. 19 Tahun 2016. Penelitian ini menggunakan metode deskriptif kualitatif. Teknik pengumpulan data yang digunakan dalam pengumpulan data adalah wawancara dan dokumentasi. Teknik analisis data yang digunakan adalah teknik analisis data model Miles dan Huberman yang terdiri dari pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa penatausahaan aset tetap di Dinas Pekerjaan Umum dan Penataan Ruang (PUPR) Kota Kupang belum sepenuhnya sesuai dengan PERMENDAGRI No. 19 Tahun 2016, hal ini dikarenakan beberapa masalah, yaitu: pada tahapan pembukuan, Kartu Inventaris Barang (KIB) yang dimiliki Dinas PUPR Kota Kupang tidak lengkap dan data-data aset tetap dalam Kartu Inventaris Barang (KIB) tidak lengkap. Pada tahapan inventarisasi, dokumen inventarisasi berupa buku inventaris yang dimiliki oleh Dinas PUPR Kota Kupang tidak lengkap. This research aims to determine the suitability of the administration of fixed assets in the Kupang City Public Works and Spatial Planning Department with PERMENDAGRI No. 19 of 2016. This research uses qualitative descriptive methods. The data collection techniques used in data collection are interviews and documentation. The data analysis technique used is the Miles and Huberman model data analysis technique which consists of data collection, data reduction, data presentation, and drawing conclusions. The research results show that the administration of fixed assets in the Kupang City Public Works and Spatial Planning (PUPR) Department is not fully in accordance with PERMENDAGRI No. 19 of 2016, this is due to several problems, namely: at the bookkeeping stage, the Goods Inventory Card (KIB) owned by the Kupang City PUPR Service is incomplete and the fixed asset data in the Goods Inventory Card (KIB) is incomplete. At the inventory stage, the inventory documents in the form of an inventory book owned by the Kupang City PUPR Service were incomplete.
PELATIHAN PEMBUKUAN SINGLE-ENTRY BOOKKEEPING UNTUK UMKM DI PERBATASAN MOTAMASIN (INDONESIA-TIMOR LESTE) Dawu, Leopold Melkiano Triangga; Sonbay, Yolinda Yanti; Manehat, Beatrix Yunarti; Bibiana, Rere Paulina; Seran, Adiutrix Maria Irayanti; Suninono, Alfonsus Rodriques; Jesus, Monica Perera De; Meo, Albertina
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Volume 6 No. 1 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i1.43185

Abstract

Pengabdian dilakukan di Pos Lintas Batas Negara (PLBN) Motamasin, perbatasan Indonesia dan Timor Leste. Pelatihan diberikan kepada 50 pelaku UMKM yang berada pada area PLBN dengan variasi usaha seperti warung makan kecil, toko kelontong, usaha pembudidayan sayuran, dan peternak kecil. Pelatihan dilakukan menggunakan 3 cara yakni ceramah, diskusi dan praktik langsung. Tahapan pemberian pelatihan adalah Pengenalan Dasar Akuntansi, single-entry bookkeeping dan pentingnya pencatatan Keuangan, Penyusunan Buku Kas, Pengelolaan Arus Kas (Cash Flow serta Praktik Langsung Pencatatan Transaksi dan Penyusunan Laporan Keuangan (Laporan Kas)  Sederhana berbasis single-entry bookkeeping.  Dalam pelatihan materi dan praktik yang diberikan adalah pencatatan keuangan UMKM membantu UMKM mengetahui minimal pemasukan dan pengeluaran dalam satu periode serta membantu dalam pengambilan keputusan untuk kemajuan usaha. Pencatatan dengan single-entry sangat sederhana, dimana setelah mengumpulkan bukti, para pelaku UMKM bisa melakukan pencatatan pada format buku kas yang tersedia. Format buku kas berisi tanggal, keterangan, pengeluaran, pemasukan dan saldo akhir. Para pelaku UMKM juga diberikan pengetahuan untuk mengidentifikasi apakah transaksi terkategori dalam penjualan, pembelian untuk memudahkan pencatatan. Hasilnya pelaku UMKM mengungkapkan pemahamannya terhadap proses pencatatan keuangan berbasis single-entry bookkeeping dan berkomitmen untuk melakukan pencatatan sederhana pada tiap usahan yang mereka jalankan demi kesehjateraan secara ekonomi. Pelaku UMKM adalah tonggak perubahan maka pengetahuan pelaku UMKM akan pencatatan akuntansi akan mendorong pertumbuhan ekonomi perbatasan yang sehat.
Co-Authors Adiutrix Maria Irayanti Seran Alfonsus Rodriques Suninono Antonius Y. W Timuneno Baso, Susana Purnamasari Beatrix Yunarti Manehat Hermanus , Chantika Elisabeth Jagu, Desidaria Ayuhandini Jaimun, Elfrida Trivonia Jaja, Aurelius Mikael Lengi Jena, Marie Teresa Avilla Manbait Jesus, Monica Perera De Karma, Aprilia Kenas, Familia Fernanda Kolin, Patricia Kristina Wada Betu Loe, Maria Gracelinda Malaikosa, Merlyn Salomi Malut, Maria Goreti Manane, Desmon Redikson Maria Odriana Veronica Moi Maria Odriana Veronica Mooi Maria Odriana Veronika Moi Meo, Albertina Nufninu, Penina Rekong, Karolina Rere Paulina Bibiana Riwu, Elda Selfiana Goetha Seran, Adiutrix Maria Irayanti Seran, Maria Bernadette Esy Sofia, Maria Ananias Suninono, Alfonsus Rodriques Susana Purnamasari Baso Tanenofunan, Theresia Taseseb, Jilienre Ans Wutun , Maria Bernadethe Mawarni Gelu Yolinda Yanti Sonbay