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All Journal JURNAL PENDIDIKAN TAMBUSAI Jurnal Review Pendidikan dan Pengajaran (JRPP) Management Studies and Entrepreneurship Journal (MSEJ) BUDGETING : Journal of Business, Management and Accounting Jurnal Abdi Masyarakat Indonesia 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
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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ANALISIS PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PENGENDALIAN ANGGARAN DANA BANTUAN SOSIAL PADA KANTOR DINAS SOSIAL KABUPATEN SIKKA Mao Tokan, Maria Goreti; Dince, Maria Nona
Jurnal Review Pendidikan dan Pengajaran Vol. 6 No. 3 (2023): Volume 6 No. 3 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v6i3.23944

Abstract

Akuntansi Pertanggungjawaban merupakan sistem akuntansi yang digunakan oleh perusahaan untuk mengevaluasi kinerja pusat pertanggungjawaban dan memudahkan pengendalian atas hasil dan biaya yang menjadi tanggungjawab pimpinan atau kepala yang bersangkutan.Pada penerapan akuntansi pertanggungjawaban terdapat beberapa syarat-syarat yakni, adanya struktur organisasi, anggaran, pemisahan biaya terkendali dan tidak terkendali, pengklasifikasian kode akun, dan laporan akuntansi pertanggungjawaban.Adapun Penelitian ini bertujuan untuk mengetahui penerapan akuntansi pertanggungjawaban dalam pengendalian anggaran pada Kantor Dinas Sosial sudah sesuai atau belum.Penulis melakukan penelitian dengan metode deskriptif kualitatif.Metode ini dilakukan untuk penerapan akuntansi pertanggungjawaban dalam pengendalian biaya pada Kantor Dinas Sosial Kabupaten Sikka.Data yang diperoleh dalam bentuk wawancara dan dokumentasi file-file yang diberikan langsung dari Kantor Dinas Sosial. Dari hasil penelitian yang disimpulkan bahwa penerapan akuntansi pertanggungjawaban dalam pengendalian anggaran dana bantuan sosial pada Kantor Dinas Sosial Kabupaten Sikka masih belum efektif melihat dari lima indikator akuntansi pertanggungjawaban yang dilakukan.
Pemberdayaan Kelompok Tenun Ikat Mbola So melalui Social Media Marketing untuk Meningkatkan Kemandirian Ekonomi di Desa Hewuli Kabupaten Sikka Propinsi NTT Mustafa, Intan; Dince, Maria Nona; Retu, Markus Kristian
Jurnal Abdi Masyarakat Indonesia Vol 6 No 2 (2026): JAMSI - Maret 2026
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jamsi.2191

Abstract

Tenun ikat Mbola So di Desa Hewuli, Kabupaten Sikka, Nusa Tenggara Timur merupakan salah satu warisan budaya dengan keunikan pewarna alam yang memiliki nilai ekonomi tinggi. Namun, keterbatasan akses pemasaran membuat produk ini kurang dikenal luas dan berdampak pada rendahnya kemandirian ekonomi kelompok penenun. Kegiatan PKM ini dilaksanakan dengan tujuan memberdayakan kelompok tenun melalui pemanfaatan social media marketing sebagai strategi pemasaran modern. Metode yang digunakan meliputi pelatihan pemanfaatan media sosial, pembuatan akun bisnis, praktik pembuatan konten berbasis storytelling informatif dan persuasif, serta pendampingan manajemen digital branding. Pada aspek kemampuan merancang pemasaran melalui media sosial sebelum dilakukan sosialisasi hanya sekitar 12% diantara mereka yang memiliki pengetahuan yang baik terkait pemanfaatan media sosial sebagai alat pemasaran digital, namun setelah pelaksanaan kegiatan sosialisasi dan pelatihan terjadi peningkatan 100% pemahaman kelompok Tenun Ikat Mbola So terkait pemahaman tentang media sosial, pemanfaatan media sosial dalam pemasaran digital dan juga pengetahuan tentang manajemen koperasi simpan pinjam, dan juga terdapat peningkatan produksi sarung dari 1-2 sarung dan setelah mendapatkan bantuan alat meningkat menjadi 5 – 6 sarung.
The Influence of Accounting Information System Usage and Human Resource Quality on the Performance of Micro and Small Enterprises in Tana Duen Village Plewan, Aleksander Paskalinus; Dince, Maria Nona; Romario , Fransiscus De; Tokan, Maria Goreti Mao
Neo Journal of economy and social humanities Vol 4 No 4 (2025): Neo Journal of Economy and Social Humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v4i4.357

Abstract

Based on the research conducted, the topic studied was the influence of the use of Accounting Information Systems (AIS) and the quality of Human Resources (HR) on the performance of Micro and Small Enterprises (MSEs) in Tana Duen Village. The purpose of this study is to analyse whether these two factors have a significant effect on improving MSE performance. The method employed is a quantitative approach using multiple linear regression analysis, where data were collected through questionnaires distributed to MSE actors in the village. The research results indicate that although the use of Accounting Information Systems (AIS) does not have a significant effect on the performance of Micro, Small, and Medium Enterprises (MSMEs), the quality of human resources has a considerable impact, with entrepreneurs who possess good skills and take responsibility demonstrating better performance. Furthermore, this study also found that the combined use of AIS and human resource quality has a significant impact on the performance of MSMEs. The contribution of this research provides valuable insights for the development of MSMEs in Indonesia, particularly regarding the importance of enhancing human resource capacity and optimising the use of accounting technology to improve performance.
Analysis of the Implementation of an Internal Control System Based on the Committee of Sponsoring Organizations of the Treadway Commission Framework in the Preparation of Financial Statements of KSP Kopdit Hiro Heling Manise, Theresia Vitriana; Dince, Maria Nona; Da Rato, Elisabeth Yessi; Loru, Trifonia Sumelan
Neo Journal of economy and social humanities Vol 5 No 1 (2026): Neo Journal of Economy and Social Humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v5i1.411

Abstract

This study aims to analyze the implementation of an internal control system based on the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework in the preparation of financial statements at KSP Kopdit Hiro Heling Cooperative. This Research employs a qualitative approach using a case study method, in which data were collected through interviews, observations, and documentation. The results indicate that the implementation of the COSO-based internal control system at KSP Kopdit Hiro Heling has not been fully effective. Several components, including the control environment, risk assessment, control activities, and monitoring, still exhibit weaknesses, while the information and communication component has been implemented relatively well. These weaknesses contribute to cash discrepancies, lack of transparency, and potential unreliability in financial reporting. Therefore, strengthening the internal control system through improving human resource competence, organizational structure, and supervisory functions is necessary to ensure that cooperative financial statements are accurate, transparent, and accountable.
Co-Authors Aurelia, Pipiet Niken Bhoko, Maria Aloysia Da Rato, Elisabeth Yessi da Silva, Yustina Olivia Gondeliva, Maria Herodian, Alvita Virgine Intan Mustafa Korina, Theovila Lamawitak , Paulus Libu Lamawitak, Paulus Libu Loru, Trifonia Sumelan Manise, Theresia Vitriana Mao Tokan, Maria Goreti Plewan, Aleksander Paskalinus Rangga, Yoseph Darius P. Rengga, Andreas RETU, MARKUS KRISTIAN Romario , Fransiscus De Sanga, Konstantinus Pati Sania, Sania Sengari, Maria K. Nini Silviana, Maria Sunga, Maria Faustin Silvana Tokan, Maria Goreti Mao