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All Journal JURNAL PENDIDIKAN TAMBUSAI Management Studies and Entrepreneurship Journal (MSEJ) BUDGETING : Journal of Business, Management and Accounting Jurnal Riset Manajemen dan Akuntansi (JURIMA) Neo Journal of economy and social humanities Jurnal Kewirausahaan dan Manajemen Bisnis CUAN Jurnal Projemen UNIPA
Dince, Maria Nona
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Partisipasi Pengguna, Kemampuan Teknik Personal, Program Pelatihan dan Pendidikan dan Dukungan Manajemen Puncak terhadap Kinerja Sistem Informasi Akuntansi Padacredit Union (CU) Bahtera Sejahtera Sanga, Konstantinus Pati; Dince, Maria Nona
Jurnal Pendidikan Tambusai Vol. 6 No. 2 (2022): Agustus 2022
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v6i2.3892

Abstract

Tujuan penelitian ini untuk mengetahui adanya pengaruh atau hubungan variabel partisipasi pengguna, kemampuan teknik personal, program pendidikan & pelatihan, dan dukungan manajemen puncak terhadap kinerja sistem informasi akuntansi pada Credit Union Bahtera Sejahtera. Sampel dalam penelitian ini adalah manajer, karyawan, kepala Tempat Pelayanan (TP), pengurus dan pengawas pada kantor pusat maupun kantor cabang yang memakai atau menggunakan sistem informasi akuntansi sebanyak 36 orang. Teknik pengumpulan data menggunakan kuesioner yang diukur menggunakan skala likert. Metode yang digunakan adalah metode analisis deskriptif dan asosiatif dengan pendekatan kuantitatif. Hasil penelitian menunjukan bahwa partisipasi pengguna dan program pendidikan dan pelatihan berpengaruh secara parsial terhadap kinerja sistem informasi akuntansi sedangkan kemampuan teknik personal dan dukungan manajemen puncak tidak berpengaruh secara parsial terhadap kinerja sistem informasi akuntansi. Secara simultan partisipasi pengguna, kemampuan teknik personal, program pendidikan & pelatihan, dan dukungan manajemen puncak berpengaruh terhadap kinerja sistem informasi akuntansi.
EVALUASI PENERAPAN SISTEM PENGENDALIANINTERNAL PERSEDIAAN BARANG DAGANG DENGAN COSO FRAMEWORK PADA PINTU AIR SWALAYAN MAUMERE Sengari, Maria K. Nini; Dince, Maria Nona; Rangga, Yoseph Darius P.
Jurnal Riset Manajemen dan Akuntansi Vol. 3 No. 2 (2023): Agustus: Jurnal Riset Manajemen dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v3i2.2175

Abstract

This study aims to find out whether the implementation of internal control of merchandise inventory at the Self-Service Water Gate (PAS) is in accordance with the COSO Framework (The Committee Of Sponsoring Organization Of Treadway Commission). The type of research used is a type of descriptive research, the type of data used is primary data and secondary data. Data were obtained by observation, interviews and documentation. This research is a research that uses a qualitative descriptive approach. The analysis step is by reducing data, presenting data, and drawing conclusions. The results showed that the application of internal control of merchandise inventory by Maumere Swalayan Water Gate which is in accordance with COSO theory is, control environment, risk assessment, control activities and information and communication. Meanwhile, what is not in accordance with the COSO theory is monitoring.
Penerapan Pajak Bunga Deposito Berjangka pada Pusat Koperasi Kredit Swadaya Utama Sania, Sania; Dince, Maria Nona; Rengga, Andreas
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

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Abstract

Credit cooperatives are also referred to as savings and loan cooperatives, savings and loan cooperatives are non-bank financial institutions in charge of providing services, in the form of deposits and other savings, income from stock and securities transactions in the form of loans and money storage for members. Based on Article 4 paragraph (2) of Law of the Republic of Indonesia Number 7 of 1983, and now Article 4 paragraph 2 of Law Number 36 of 2008. In its regulations, it is determined that on other income on the stock exchange, income from the transfer of property in the form of land and / or buildings and certain other income, the imposition of taxes is regulated by Government Regulations. The research method used is the Comparative Quantitative method. The results and conclusions of this study are that this study investigates the application of term deposit interest tax at the Main Self-Help Credit Cooperative Center. Inpractice, the Main Self-Help Credit Cooperative Center does not apply Final Income Tax Article 4 Paragraph 2 to Time Deposits at a rate of 10% but applies Article 23 Income Tax at a rate of 15%, this is due to the application of the interest tax rate on time deposits in the deposit depository cooperative is a legal entity not an individual. Keywords : Income Tax article 4 (2) on deposit interest, Savings and Loans Cooperative, Time Deposit,
Analisis Sistem Pengendalian Intern dalam Menunjang Efektivitas Prosedur Pemberian Kredit pada KSP Kopdit Hiro Heling Cabang Utama Silviana, Maria; Dince, Maria Nona; Rengga, Andreas
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i2.9273

Abstract

This reaseach aims to determine the implementation of internal control system in supporting the effectiveness of the credit granting system at KSP Kopdit Hiro Helingmain branch.Data collection used in this research used interview and observation methods.This type of research used qualitative descriptive analysis techniques by comparing the internal control system thas been implemented at KSP Kopdit Hiro Heling with the internal control system according to COSO Framework (2011).The results of this research indicate that the implementation of an internal control system to support the effectiveness of kredit granting procedures at KSP Kopdit Hiro Heling main branch and according to the COSO Framework (2011) has beeb implemented but there is still an internal control component,namely the control environment in inadequate because the organizational structure does not yet special staff at SPI (internal supervisory unit) Keywords : Credit Granting Procedure, Intenal control system.
Analisis Pengendalian Internal Atas Persediaan Obat Pada Dinas Kesehatan Kabupaten Sikka Dince, Maria Nona; Tokan, Maria Goreti Mao
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5123

Abstract

Penelitian ini bertujuan untuk menganalisis pengendalian internal terhadap persediaan obat pada Dinas Kesehatan Kabupaten Sikka. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif, sampel dalam penelitian ini adalah bagian Apoteker pada Dinas Kesehatan Kabupaten Sikka. Metode pengumpulan data dalam penelitian ini adalah wawancara dan dokumentasi yang kemudian di analisis menggunakan teori Miles dan Huberman dan disesuaikan dengan data yang ada. Hasil penelitian ini menunjukan bahwa pada Dinas Kesehatan Kabupaten Sikka, atas persediaan obat dalam bidang lingkungan pengendalian.Dalam konteks Dinas Kesehatan kabupaten Sikka, penggunaan SOP untuk pengendalian persediaan obat-obatan menunjukkan komitmen terhadap penciptaan lingkungan pengendalian yang sehat.Dinas Kesehatan kabaputen Sikka telah menegaskan pentingnya pembuatan Standar Operasional Prosedur (SOP) untuk semua tahap pengendalian persediaan obat-obatan dari perencanaan hingga pencatatan pelaporan. Ini menunjukkan komitmen untuk memastikan proses manajemen persediaan obat-obatan dilakukan secara terstruktur dan efisien, dengan SOP yang terinci untuk setiap langkah.Dalam bidang Pengawasan, Pemantauan obat-obatan dalam kaitan dengan system pengendalian internal pada Dinas Kesehatan Kabupaten Sikka dilakukan melalui stok opname bulanan dengan memeriksa kesesuaian antara kartu stok, fisik barang, dan pelaporan. Proses ini mencerminkan upaya untuk secara teratur mengawasi dan mengevaluasi keadaan persediaan obat-obatan. Dinas Kesehatan Kabupaten Sikka dapat mengidentifikasi adanya perbedaan atau ketidakcocokan yang mungkin mengindikasikan masalah dalam pengelolaan persediaan. Langkah ini memungkinkan mereka untuk segera mengambil tindakan korektif yang diperlukan, seperti penyelidikan lebih lanjut atau penyesuaian inventaris, untuk memastikan bahwa persediaan obat-obatan tetap terkelola dengan baik dan akurat
Analisis Penerapan Full Costing Dalam Penentuan Harga Pokok Produksi ( HPP) Pada Usaha Mikro Kecil Dan Menengah (Studi Kasus Pada Usaha Jahit Pertiwi Di Pasar Tingkat Maumere) Korina, Theovila; Dince, Maria Nona; Lamawitak, Paulus Libu
Jurnal CUAN Universitas Nusa Nipa Maumere Vol 3 No 3 (2025): Jurnal Kewirausahaan dan Manajemen Bisnis CUAN
Publisher : Program Studi Kewirausahaan Universitas Nusa Nipa Indonesia

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Abstract

This study aimed to analyze the application of the full costing method in determining the cost of production at Pertiwi Tailoring Bussiness In Pasar Tingkat Maumere. The research employed a descriptive method with a quantitative approach, in which data were collacted through interviews, observations, and documentation. The result showed that the calculation of cost of production carried out so far was still simple because it only included raw material costs and direct labor, without taking into account factory overhead costs, both fixed and variable. This resulted in a selling price determination that often did not reflect the actual production cost. By applying the full costing method, the calculation of the cost of production became more accurate since it included raw materials, direct labor, and all factory overhead costs. The appication of this method provided more complete and accurate cost information, so it could serve as a basis for setting appropriate selling prices, maintaining competitiveness, and ensuring that the business earned fair and sustainable profits.
Pengaruh Modal Usaha, Lokasi Usaha Dan Teknologi Informasi Terhadap Pendapatan Umkm Pada Kecamatan Alok Herodian, Alvita Virgine; Dince, Maria Nona; Da Silva, Yustina Olivia
Jurnal Projemen UNIPA Vol. 12 No. 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

This research aimed to investigate the impact of business capital, business location, and information technology on the income of MSMEs. The data collection techniques used in this research were interviews, observation, documentation, and questionnaires. The type of research was quantitative research. The data analysis techniques used in this research were data quality testing, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The research results indicated that business capital (X') significantly affects MSME income (Y), business location (X²) significantly affects MSME income (Y), information technology (X') significantly affects MSME income (Y), and simultaneously, all three independent variables, namely business capital, business location, and information technology, significantly affect MSME income
Analisis Sistem Informasi Akuntansi PenjualanTunai Pada PT Garam Pintar Asia Bhoko, Maria Aloysia; Dince, Maria Nona; Lamawitak , Paulus Libu
Jurnal Projemen UNIPA Vol. 12 No. 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

This research animed to analyze the cash sales accounting information system at PT Garam Pintar Asia.The research method employed was descripitive qualitative since the data collected consisted of statements obtained by the resear cher. The data collection techniques used in this study were interviews, observations, and documentation.The sources of data consistend of both primary and secondary data. The result of this study indicated that the cash sales accounting information system implemented by PT Garam Pintar Asia was still not effective. This was evident in the absence of a clear separation of duties for functions related to cash sales, with the cashier concurrently handling cash and accounting functions. The documentation employed within the cash sales accounting information system did not conform to established accounting standards, as the company had yet to implement formal cash sales invoices and cash register receipts, relying instead on simple handwritten notes as evidence of payment. Furthermore, the company had not designed a cash sales flowchart and did not yet have a financial application to manage cash sales transactions.Instead, Microsoft Excel was used merely to record cash sales transactions, proofs of transactions, and sales reports.
ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS DARI PENJUALAN TUNAI GUNA MENINGKATKAN PENGENDALIAN INTERNAL (Studi Kasus CV. Davion Kecamatan Alok Barat Kabupaten Sikka) Sunga, Maria Faustin Silvana; Dince, Maria Nona; Lamawitak , Paulus Libu
Jurnal Projemen UNIPA Vol. 12 No. 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v12i3.1078

Abstract

This study aims to analyze the accounting information system for cash receipts from cash sales, focusing on improving internal control at CV Davion. Employing a qualitative descriptive method, data was gathered through interviews, observations, and documentation. The findings indicate that the current accounting information system has several weaknesses, particularly concerning the segregation of duties. Overlapping responsibilities, reliance on manual processes, and the lack of formalized issues, it is essential to implement improvements such as organizational restructuring, clear segregation of roles, the adoption of a computererized system, and the introduction of systematically documented procedures. These enhancements are anticipated to strengthen the company’s internal control. Increase the reliability of financial information, streamline operational activivities, and facilitate more effeective managerial decision-making. Furthermore, the results of this study are expected to aid the company in developing a more robust internal control system and to serve as a reference for future research.
ANALISIS SISTEM INFORMASI AKUNTANSI PEMBAYARAN BIAYA TAGIHAN AIR PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) KABUPATEN SIKKA (STUDI KASUS PERUSAHAAN DAERAH AIR MINUM (PDAM) CABANG TALIBURA) Gondeliva, Maria; Dince, Maria Nona; Aurelia, Pipiet Niken
Jurnal Projemen UNIPA Vol. 12 No. 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

This research aims to analyze the implementation of the accounting informationa system for water bill pyments at the Talibura Branch of the Regional Drinking Water Company (PDAM) in Sikka Regency, The research employs a qualitatife approach, utilizing literature review and observation methods. The findings indicate that the use of computerized system, such as SISKA, significantly enhances the speed of recording, reporting. And improving customer service. However, challenges related to system integration. User competence, and network disruptions need to be addressed to maximize the systems’s benefits. In conclusion, the implementation of the accounting information systems has had a positive impact on the financial management of the Talibura Branch of PDAM, but efforts are needed to further improve the systems optimal performance.
Co-Authors Aurelia, Pipiet Niken Bhoko, Maria Aloysia da Silva, Yustina Olivia Gondeliva, Maria Herodian, Alvita Virgine Korina, Theovila Lamawitak , Paulus Libu Lamawitak, Paulus Libu Plewan, Aleksander Paskalinus Rangga, Yoseph Darius P. Rengga, Andreas Romario , Fransiscus De Sanga, Konstantinus Pati Sania, Sania Sengari, Maria K. Nini Silviana, Maria Sunga, Maria Faustin Silvana Tokan, Maria Goreti Mao