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All Journal OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi International Journal of Economics, Management, Business, and Social Science Journal of Economics Research and Policy Studies Journal of Accounting and Digital Finance Neo Journal of economy and social humanities JER
Patty, Thadeus Fransesco Quelmo
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Improving the Economic Welfare of Members through Productive Loan Services at KSP Kopdit Guru Kelubagolit Jawa, Sardiyanto Kedeng; Herdi, Henrikus; Lamawitak, Paulus Libu; Patty, Thadeus Fransesco Quelmo
Neo Journal of economy and social humanities Vol 3 No 3 (2024): 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.v3i3.222

Abstract

This study aims to determine the level of economic welfare of members through productive loan services of KSP Kopdit Kelubagolit.  The qualitative data used in this study were obtained through interviews and observations, the qualitative research method is used to research the natural condition of the object. This research focuses on how the internal and external factors of savings and loan cooperatives are managed, namely the management of cooperative institutions and members closely related to MSMEs. This interview was conducted with 1 manager, 1 General Manager, and 3 members of productive borrowers. The results of the study show that activities in the fields of finance, credit, loan surveys, and administrative management support each other to ensure smooth transactions, data accuracy, and transparency in member loan management. Productive loan service mechanism at KSP. Kopdit Guru Kelubagolit is designed to ensure that loans are used effectively in productive activities by evaluating the business feasibility and ability of members, which is also prioritized for members with a history of current loans. Productive loans at KSP. Kopdit Guru Kelubagolit has a significant role in increasing members' income by expanding their business and improving product quality. In addition, it also significantly improves the economic welfare of members through increased income, better expenditure management, increased access to education, health, and better housing.
POSITIVE AND NORMATIVE ACCOUNTING THEORY: Definition and Development Patty, Thadeus Fransesco Quelmo; Lamawitak, Paulus Libu; Goo, Emilianus Eo Kutu; Herdi, Henrikus
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 1 No. 2 (2021): May 2021
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v1i2.24

Abstract

This study aims to explain the definition rather than accounting theory, in this case, it is more focused on normative accounting theory and positive accounting theory. The author uses various sources, both from previous research journals and from articles on the internet. The conclusion of this research is that theory is often used as the basis for an action or practice. The development of accounting theory was initiated by the writings of Patton and Littleton (1940) entitled An Introduction to Corporate Accounting Standards. The result of normative accounting theory is a statement or proposition that requires or requires in accounting practice, normative accounting theory focuses on prescriptions (norms) and is not intended for theory development. While positive accounting theory seeks to explain and predict phenomena related to accounting. By using an approach that comes from positivism, empirical accounting research is developed to support and justify various accounting methods or practices in the real world. There are four periods of accounting theory, starting with the Pre-Theory period from 1492-1800. Then continued with the Pragmatic accounting period (general scientific period) from 1800-1955. The period 1956-1970 is labeled the 'normative period'. The last is the period of positive accounting theory from 1970 to the present.
ANALISIS PENERAPAN AKUNTANSI KOPERASI SIMPAN PINJAM MENURUT SAK ETAP PADA KOPERASI SURU PUDI KOTING Priska Toyo, Febriana; Niken Aurelia, Pipiet; Patty, Thadeus Fransesco Quelmo
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 8 No 2 (2024): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/oikos.v8i2.11305

Abstract

This research is against the background of the problem of Analysis of the Application of Accounting for Savings and Loans Cooperatives According to SAK ETAP at the Suru Pudi Koting Cooperative. This study aims to determine the application of accounting based on Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) at the Suru Pudi Koting Cooperative. This study used a qualitative descriptive method. Data was obtained through interviews and documentation. Key informants are managers and finance staff of the Suru Pudi Koting Cooperative. Data is obtained using data collection, data reduction, data presentation, and conclusion drawing or data verification. The results of this study show that the Suru Pudi Koting Cooperative does not fully implement entity financial accounting standards without public accountability (SAK ETAP). This can be concluded by: 1) the financial statements that have been presented by the Suru Pudi Koting Cooperative only consist of a balance sheet and a report on the calculation of operating results. 2) Suru Pudi Koting Cooperative does not prepare statements on changes in equity, cash flow statements, and notes to financial statements.
Analysis of the Utilization of Village Funds in the Field of Community Empowerment to Improve the Welfare of the Adabang Village Community Wada, Anselma Vitusia Ajeng; Sanga, Konstantinus Pati; Da Silva, Petrus; Patty, Thadeus Fransesco Quelmo
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.v4i4.362

Abstract

This study aims to analyze the use of village funds in the field of community empowerment to improve community welfare in Adabang Village, Titehena District, East Flores Regency. The research adopts a qualitative descriptive method involving observation, interviews, and documentation. Informants include the Village Head, village officials, BPD members, and the community. Findings indicate that the use of village funds has focused on empowerment activities such as agricultural support, food security, and the development of early childhood education centers. The study also highlights issues such as limited community participation, weak administrative capacity, and lack of sustainability awareness. Nevertheless, the programs have contributed to improving social and economic welfare, reflecting public financial management principles of transparency, accountability, and participation.
Financial Ratio Analysis of the Regional Government of East Nusa Tenggara Province Patty, Thadeus Fransesco Quelmo
Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i2.2122

Abstract

This study aims to analyze the financial ratios of the Nusa Tenggara Timur Provincial Government, including financial independence, effectiveness, efficiency, and regional revenue growth ratios. The method used is a quantitative, descriptive design, collecting secondary data from the NTT Provincial Government Financial Reports for the period 2020–2024. The results of the study indicate that although financial independence and revenue effectiveness ratios have increased, this province remains highly dependent on central government transfers. The efficiency ratio shows fairly good budget management, but further improvements are still needed. This study provides recommendations to increase local revenue and manage the budget more efficiently.
Analisis penerapan standar akuntansi pemerintah dalam penyusunan laporan keuangan Ndate , Benediktus Mbake L; Herdi, Henrikus; Patty, Thadeus Fransesco Quelmo; Ice, Magdalena Nona
Journal of Accounting and Digital Finance Vol. 5 No. 3 (2025): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v5i3.2435

Abstract

This study aims to discuss the preparation and implementation of accounting standards, as well as the characteristics of financial reports, at the Population Control and Family Planning, Women's Empowerment, and Child Protection Office of Sikka Regency. Data were obtained through interviews with the Head of the Office, the Treasurer, the Central and Regional Financial Analysts, and the Planners. The results indicate that the accounting process has been carried out systematically, from transaction recording to reporting, involving coordination among various units within the Regional Government Organisation. However, several obstacles, such as technical issues with the Regional Government Information System application and a lack of training for human resources in managing accrual-based Government Accounting Systems, affect the quality of financial reports. Nevertheless, with training and system updates, government accounting standards provide significant benefits, such as supporting the integration of financial processes, reducing repetitive work, expediting fund disbursement, and improving the quality of reports. This system also enables real-time monitoring, accelerates audits, and supports data-driven decision-making. However, design improvements and enhanced user capacity are still needed.
Analisis tata kelola BUMDes Sahabat Kita dalam meningkatkan pendapatan asli Desa Solo Radha , Oktavianey; Rengga, Andreas; Patty, Thadeus Fransesco Quelmo; Rato, Elisabeth Yessi Da
Journal of Economics Research and Policy Studies Vol. 5 No. 3 (2025): Journal of Economics Research and Policy Studies
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jerps.v5i3.2438

Abstract

This study aims to analyze the governance of the Sahabat Kita Village-Owned Enterprise (BUMDes) as an instrument to increase the Village Original Revenue (PADes) in Solo Village, Nagekeo Regency. This study employs a qualitative approach, using data collection methods including in-depth interviews, observation, and documentation. The study involves the village head, BUMDes management, and village community members as informants. The data analysis technique employed is interactive analysis, as described by Miles and Huberman, which involves four stages: data collection, data reduction, data presentation, and conclusion. The research results indicate that, although the Village-Owned Enterprise (BUMDes) has managed five business units, weaknesses remain in planning, policies, and financial transparency, which hinder the optimization of village revenue. Several key success indicators, including promotions and sales of goods through social media, have improved; however, the main challenges lie in managerial aspects and regulatory compliance, which have not been fully achieved. These findings provide recommendations for village governments to strengthen their organizational capacity and improve transparency in managing BUMDes, thereby supporting increased Village Original Revenue.
Co-Authors Da Silva, Petrus Goo, Emilianus Eo Kutu Henrikus Herdi, Henrikus Ice, Magdalena Nona Jawa, Sardiyanto Kedeng Lamawitak, Paulus Libu Ndate , Benediktus Mbake L Niken Aurelia, Pipiet Priska Toyo, Febriana Radha , Oktavianey Rato, Elisabeth Yessi Da Rengga, Andreas Sanga, Konstantinus Pati Wada, Anselma Vitusia Ajeng