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All Journal Journal of Economic, Bussines and Accounting (COSTING) OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi EDUKATIF : JURNAL ILMU PENDIDIKAN Gema Wiralodra Journal of Management and Bussines (JOMB) Jurnal Ilmiah Wahana Pendidikan Gemilang: Jurnal Manajemen dan Akuntansi Populer: Jurnal Penelitian Mahasiswa Profit: Jurnal Manajemen, Bisnis dan Akuntansi Neo Journal of economy and social humanities Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Student Scientific Creativity Journal Jurnal Manajemen Riset Inovasi Jurnal Kewirausahaan dan Manajemen Bisnis CUAN Trending: Jurnal Manajemen dan Ekonomi Jurnal Ilmiah Dan Karya Mahasiswa Jurnal Accounting UNIPA Jurnal Akuntan Publik Jurnal Projemen UNIPA Nian Tana Sikka: Jurnal Ilmiah Mahasiswa Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Accounting Unipa
Niken Aurelia, Pipiet
Universitas Nusa Nipa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Pengaruh Kompetensi Sumber Daya Manusia dan Sistem Pengendalian Interen terhadap Kualitas Laporan Keuangan Maria Alfrida Dolorosa; Henrikus Herdi; Pipiet Niken Aurelia
Jurnal Accounting UNIPA Vol 2, No 1 (2023): Jurnal Accounting UNIPA
Publisher : Program Studi Akuntansi Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.2221/accounting.v2i1.50

Abstract

Tujuan penelitian ini merupakan jenis penelitian bersifat kuantitatif dengan tujuan untuk mengetahui pengaruh kompetensi sumber daya manusia dan sistem pengendaian interen terhadap kualitas laporan keuangan pada BPKAD Kabupaten Sikka. Sampel ini diambil dari 30 orang di kantor BPKAD Kabupaten Sikka. Jenis data yang digunakan dalam penelitian ini adalah kuantitatif yang diperoleh dari kuesioner yang dibagikan dan  berhubungan dengan masalah yang diteliti. Pengumpulan data yang dilakukan dengan pembagian kuesioner. Dalam penelitian ini sumber data yang digunakan dalam pengumpulan data mencangkup data primer. Instrumen penelitian yang digunakan dalam penelitian ini adalah menggunakan metode skala Likert. Berdasarkan hasil penelitian data dengan menggunakan perhitungan statistik melalui aplikasi SPSS mengenai pengaruh kompetensi sumber daya manusia dan sistem pengendalian interen terhadap kualitas laporan keuangan pada BPKAD Kabupaten Sikka yang telah dibahas pada bab sebelumnya, maka penulis menarik kesimpulan penting yaitu kompetensi sumber daya manusia berpengaruh signifikan terhadap kualitas laporan keuangan semakin baik kompetensi sumber daya manusia dalam membuat laporan keuangan maka semakin baik kualitas laporan keuangan yang dihasilkan dan semakin baik pengendalian interen semakin baik pula kualitas laporan keuangan yang dihasilkan.
Peranan Koperasi Sangosay Dalam Pengembangan Sektor Usaha Mikro Kecil Dan Menengah (UMKM) Di Cabang Maumere Clara Rosmyati Tia; Wilhelmina Mitan; Pipiet Niken Aurelia
Trending: Jurnal Manajemen dan Ekonomi Vol. 1 No. 4 (2023): Oktober : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v1i4.1489

Abstract

This study aims to analyze the Role of the Sangosay Credit Cooperative in the Development of the Micro, Small and Medium Enterprises (MSMEs) Sector in the Maumere Branch. The method used in this study is descriptive qualitative with primary data and secondary data as data sources. Data collection techniques in the form of observation, interviews, and documentation using descriptive qualitative data analysis techniques. The results of the study show that the Maumere Branch Sangosay Credit Cooperative does not only act as a financial institution to assist Micro, Small and Medium Enterprises (MSMEs) in obtaining business capital but also as a money depository institution and as a facilitator. The role as a facilitator includes management facilitators in terms of providing socialization and assistance to MSME players, but the Sangosay Credit Cooperative has not yet carried out its role as a marketing facilitator and financial facilitator.
Analisis Kinerja Keuangan Desa Ditinjau dari Pendapatan dan Belanja Desa pada Desa Reroroja Kecamatan Magepanda Kabupaten Sikka Valentin Romualda Gaudiosa Bella Adur; Pipiet Niken Aurelia; Paulus Libu Lamawitak
Journal of Management and Bussines (JOMB) Vol 5 No 2 (2023): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v5i2.8146

Abstract

This research aims to determine the financial performance of Reroroja Village, Magepanda District, Sikka Regency. The method used in this research is a quantitative descriptive research method. The data used is the Realization Report of the Village Revenue and Expenditure Budget (APBdes) of Reroroja Village for the 2017-2021 Fiscal Year. The results of the research show that 1) the Reroroja Village Revenue Effectiveness Ratio from the 2017 Fiscal Year to the 2021 Fiscal Year is very effective with an average effectiveness of 100.01%. These results indicate that the performance of the Reroroja village government is very good; 2) The Efficiency Ratio of Village Expenditures compared to Reroroja Village Revenue from the 2017 Fiscal Year to the 2021 Fiscal Year is less efficient with an average efficiency of 99.59%, meaning that the financial performance of the Reroroja village government is not good. 3) The Income Growth Ratio of Reroroja village is very low with a growth ratio of 11.08%; Likewise, the average growth in Reroroja village expenditure is very low with a growth ratio of 10.33%. Keywords: Effectiveness Ratio, Efficiency Ratio, Growth Ratio
Pengaruh Pemberian Kredit Terhadap Pendapatan Usah Kecil Dan Menengah Di Koperasi Simpan Pinjam Pintu Air Cabang Lekebai Oktavia Maria Sa; Henrikus Herdi; Pipiet Niken Aurelia
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 4 (2023): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v3i4.867

Abstract

This research was conducted with the aim of examining the effect of granting credit on the income of small and medium enterprises in the Lekebai branch of the Lekebai Savings and Loans Cooperative. In this study, the total population taken was 90 people and for sampling using the slovin formula, the number of samples taken was 45 people. The research method used is a quantitative method. Data collection techniques used are interviews, questionnaires, documentation. While the data analysis used is data quality test, normality test, simple linear regressive analysis, hypothesis testing (t test), coefficient of determination test, heteroscedasticity test, the analytical tool used is IBM SPSS statistic V.26. Based on the results of the study, it was obtained that the provision of credit to the income of small and medium enterprises through the t test with the value obtained from the value of t count <t table, then Ho is accepted and Ha is rejected and it can be concluded that granting credit has no effect on the income of small and medium enterprises.
Analisis Pengukuran Kinerja Koperasi Dengan Menggunakan Metode Analitycal Hierarchy Process Pada Koperasi San Dominggo Hokeng Paskalia Irvanti Ema Lewar; Wilhelmina Mitan; Pipiet Niken Aurelia
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 4 (2023): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v3i4.871

Abstract

This study aims to measure the performance of the San Dominggo Hokeng cooperative using the Analytical Hierarchy Process method which includes financial and non-financial dimensions. The type of research used in this research is descriptive quantitative research. Data collection techniques using observation techniques, interviews, documentation, and literature study. Sources of data from this study are primary data and secondary data. The data analysis technique in this study is to use the formula and analysis of the Analytical Hierarchy Process. The results of this study indicate that the performance of the San Dominggo Cooperative in the financial dimension has the highest weighted result with a value of 0.6226. Meanwhile, the non-financial dimension has a weight with a value of 0.3774. The results of this study indicate that the performance of the San Dominggo cooperative is in good condition. This happens because cooperatives have paid attention to and implemented indicators from financial and non-financial dimensions. Even so, there are several indicators that need to be considered because of decreased performance to maintain the performance of the San Dominggo cooperative in the future.
Analisis Penerapan Sistem Informasi Akuntansi Penjualan Kredit Pada Graha Insan Surya (GIS) Maumere Desiderata Bengan Hulun; Maria Nona Dince; Pipiet Niken Aurelia
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 4 (2023): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v3i4.879

Abstract

This study aims to analyze the application of accounting information systems to credit sales at Graha Insan Surya (GIS) Maumere. The analysis method used in this research is qualitative method. In this study the types of data used are primary data and secondary data. Data collection in the form of documentation, observation and interviews with related parties regarding the Accounting Information System for credit sales. The results of the research obtained from the credit sales accounting information system at Graha Insan Surya (GIS) Maumere are still not effective where there are still multiple functions, namely the retail supervisor is held concurrently by cashier 1, in documents there are only requirement sheets and notes but some documents are not used in credit sales but are in accordance with company needs such as Bill of Lading, Packing Slip, Warehouse Copy, Sales Order Follow-up Copy, Cross-index file copy, Costumer copies, Account Receivable Copy, Analysis Copy, and Sales person copy. For records, there are only sales journals that are recorded manually in the Microsoft Office Excel application, flowcharts that have not been made, and an internal control system that has not run smoothly.
Analisis Kinerja Keuangan Dengan Menggunakan Metode Value For Money Pada Badan Pengelola Keuangan Dan Aset Daerah Kabupaten Sikka Adriana Alesandra Da Cunha; Henrikus Herdi; Pipiet Niken Aurelia
Populer: Jurnal Penelitian Mahasiswa Vol. 2 No. 3 (2023): September : Jurnal Penelitian Mahasiswa
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/populer.v2i3.1195

Abstract

This study aims to determine and analyze financial performance using the value for money method of the Sikka Regency Regional Financial and Asset Management Agency. This type of research is descriptive quantitative. The data used is secondary data. Data collection techniques using literature and documentation. The data analysis used is quantitative analysis using the value for money method based on three elements, namely economy, efficiency and effectiveness. The results of the study show that the financial performance of the Sikka Regency Regional Financial and Asset Management Agency for the 2019-2021 fiscal year, when viewed from an economic level, is categorized as economical because the economic ratio level is less than 100%. Judging from the level of efficiency, the 2019-2021 fiscal year is categorized as efficient because the efficiency ratio is less than 100%. In terms of the level of effectiveness for the 2019 and 2021 fiscal years, they are categorized as ineffective because the effectiveness ratio is less than 100% and 2020 is categorized as effective because the effectiveness ratio is more than 100%.
Pengaruh Biaya Distribusi Terhadap Peningkatan Volume Penjualan: (Studi Kasus Pada Perusahaan Industri Manufaktur Sektor Makanan Dan Minuman Yang Terdaftar Dibursa Efek Indonesia Tahun 2020-2022) Maria Octavia Gale; Henrikus Herdi; Pipiet Niken Aurelia
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.1041

Abstract

This study aims to determine the effect of distribution costs on increasing sales volume in food and beverage sector manufacturing industry companies listed on the IDX in 2020-2022. This research uses quantitative methods, this research was carried out on Food and Beverage Sector Manufacturing Industry Companies Listed on the IDX, and data taken for three years starting from 2020-2022 and the calculation uses data per semester consisting of Distribution Costs and Sales Volume. Data collection is carried out by documentation method. The population in this study is all Financial Statements of Food Sector Manufacturing Companies and Minimums Listed on the IDX from 2020-2022 totaling 78 Financial Statements Where the sample processed is part of the total population in the Income Financial Statements per semester in the 2020-2022 period which amounts to 24 Income Financial Statements. The data analysis carried out was by descriptive statistics and simple linear regression analysis while for significant testing using the t test. The results showed that: Distribution costs have a significant effect on sales volume in Food and Beverage Sector Manufacturing Industry Companies Listed on the IDX.
Pengaruh Efektivitas Pengendalian Internal Terhadap Kinerja Karyawan Maria Ivonista; Maria Nona Dince; Pipiet Niken Aurelia
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.1047

Abstract

This study aimed to determine the effect of the control environment, risk assessment process, control activities, information and communication, and monitoring on employee performance at PT. Citra Niaga Logistik Maumere branch. The research design used is descriptive quantitative associative. The population in this study were 30 employess of PT. Citra Niaga Logistik Maumere branch. Since the population is limited, this research was conducted by census or saturated sampling. Data were collected through questionnaires and analysed using descriptive and inferential statistical methods, that is multiple linear regression. Hypothesis testing was done through t test and f test. The t test results showed that partially, the control environment variables, risk assessment process, monitoring activities, information and communication, and monitoring have no significant effect on employee performance. In addition, the results of the F test showed that simultaneously, the variables of the control environment, risk assessment process, monitoring activities, information and communication, and monitoring have no significant effect on employee performance.
Analisis Strategi Pemasaran Usaha Garam terhadap Tingkat Pendapatan Petani Garam: (Studi Kasus di Kampung Garam Kelurahan Kota Uneng) Intan Vidya Wati; Pipiet Niken Aurelia; Henrikus Herdi
Trending: Jurnal Manajemen dan Ekonomi Vol. 2 No. 4 (2024): Oktober : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v2i4.3224

Abstract

The aim of this research is to determine and analyze the marketing strategies of salt farmers which consist of product, price, promotion and distribution strategies. The research location is in Garam Village, Uneng City Village, Alok District, Sikka Regency. Data collection techniques were carried out by direct observation, interviews and documentation. Data analysis was carried out descriptively-qualitatively. The analysis results from the product strategy side show that 1). The raw material for making salt is abundant sea water, 2). The quality of traditional salt farmers' salt products is considered very far from good quality, 3). Farmers do not create and own trademarks. From the price strategy side it appears that 1). The determinants of price policy are the middlemen and follow market prices, 2). Cash payment system at the time of transaction or by deferring in advance or being paid by the buyer. From the promotional model side, it can be seen that 1). Farmers do not have promotional tools, 2). The farmers feel that there has never been any party or anyone to help promote their production to the general public, and in terms of distribution strategy it has been found that 1), the dominant farmers sell their salt production to middlemen, and 2). Some are sold in traditional markets.
Co-Authors Adriana Alesandra Da Cunha Agustina Albina Nona Wanti Albina Nona Wanti, Agustina Alfrida Dolorosa, Maria Ambrosiana Srivici Eken Anastasia Nona Rista, Maria Andia Dekrita, Yosefina Antonius Philippus Kurniawan Antonius Philipus Kurniawan Aristo, Wilhelmus Astriana Pagan, Floriance Christianus Tomy Saputra Clara Rosmyati Tia Desiderata Bengan Hulun Dian Indrayani Dua Pagan, Selviana Edellya, Martha Elisabet Luju Florata Sinta, Veronika Fransiscus De Romario Fransiska Jaro, Jeinita Fransiska Natalia Desita Fransiskus De Romario Gani, Ardianus Helibertha Sumiyati Henrikus Herdi Henrikus Herdi Henrikus Herdi, Henrikus Intan Vidya Wati Jeinita Fransiska Jaro Karina Beku, Wilberta Konstantinus Pati Sanga Kresnawati Yofriani, Maria Laurensiana Patrisia Daseko Libu Lamawitak, Paulus Maria Alfrida Dolorosa Maria Dilliana, Siktania Maria Ednawati Woga Maria Ivonista Maria Ivonista Maria Nona Dince Maria Nona Dince Maria Octavia Gale Maria Octavia Gale Maria Paskalia Dua Vina Maria Santika Wahyuni Mongshi Mariani Sarah Colson Mbadhi Tani Marianus Noralarai Marianus Vicy Adastian Martha Edellya Masdiana, Fransiska Mirieldin Sisilia Nurak, Patrisia Mitan, Wihelmina Mitan, Wilhelmina Nona Dince, Maria Nona Faustin, Theresia Novita Anggraini Oktavia Maria Sa Oktavia Ririanti Dadi Pare, Klemensia Paskalia Irvanti Ema Lewar Patty, Thadeus Fransesco Quelmo Paulus Libu Lamawitak Priska Toyo, Febriana Redempta Cesaria Evacristam, Theressa Rengga, Andreas Saktania Maria Dilliana Siktania Maria Diliana Siktania Maria Dilliana Te, Anjelianti Tedolsia Karmelia Guru, Maria Teresia Avilla Yulfiana Relioni Thadeus Fransesco Quelmo Patty Theodora Heldayana Ine Weni Theresia Deby Susanti Theressa Cesaria Redempta Evacristami Valentin Romualda Gaudiosa Bella Adur Vincencio Sinar Da Gomez Vinsensius Ama Muda Wihelmina Maryetha Yulia Jaeng Wihelmina Mitan Wilhelmina Mitan Wilhelmina Mitan Yasinta Sere, Orista Yoseph D. Purnama Rangga Yoseph Darius Purnama Rangga yustina Yustina