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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 Community Development Journal: Jurnal Pengabdian Masyarakat 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 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 Projemen UNIPA Nian Tana Sikka: Jurnal Ilmiah Mahasiswa Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Accounting Unipa Jurnal Akuntan Publik
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 Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Analisis Penerapan Akuntansi Dalam Penyajian Laporan Keuangan Pada Perkumpulan Divisi Perempuan Tim Relawan Untuk Kemanusiaan (TRUK) Novita Anggraini; Wilhelmina Mitan; Pipiet Niken Aurelia
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 4 (2023): Oktober: Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v2i4.1432

Abstract

This study aims to determine the application of accounting in the presentation of financial reports at the Association of Women's Division Team Volunteers for Humanity (TRUK) based on financial accounting standards, namely ISAK 35. The method used in this research is descriptive qualitative with data sources in the form of primary data and secondary data. Data collection techniques in the form of observation, interviews and documentation using qualitative descriptive data analysis techniques. The results of the study show that the Association of Women's Division Team Volunteers for Humanity (TRUK) has presented financial statements consisting of a statement of financial position, profit and loss statement and cash report. Based on the financial accounting standards for non-profit entities in presenting financial statements, the Association of Women's Division Team Volunteers for Humanity (TRUK) has not presented financial statements based on ISAK 35 because it still uses the format for presentation of financial reports prepared by donating organizations.
ANALISIS PEMAHAMAN PERSEPSI ANGGOTA DALAM MENINGKATKAN KEBIJAKAN RELAKSASI KREDIT PADA KSP KOPDIT OBOR MAS CABANG PASAR TINGKAT MAUMERE Laurensiana Patrisia Daseko; Wilhelmina Mitan; Pipiet Niken Aurelia
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 3 (2025): COSTING : Journal of Economic, Bussines 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/costing.v8i3.14229

Abstract

Laporan  ini  memberi tahu dampak kebijakan relaksasi kredit pada persepsi individu, terutama dalam konteks teori motivasi. Ini menyoroti bagaimana individu termotivasi untuk memenuhi kebutuhan mereka, mulai dari kebutuhan dasar hingga aktualisasi diri. Penelitian menunjukkan bahwa persepsi positif atau negatif mengenai relaksasi kredit dipengaruhi oleh seberapa baik kebijakan ini memenuhi kebutuhan individu. Jika anggota merasa bahwa relaksasi kredit akan bermanfaat, mereka cenderung mengembangkan pandangan positif; sebaliknya, jika mereka merasa kurang beruntung, persepsi negatif dapat muncul. Studi ini menggunakan metode kualitatif dengan teknik wawancara, observasi, dan analisis dokumen. Temuan menunjukkan bahwa memahami dinamika ini sangat penting bagi pembuat kebijakan untuk merancang kebijakan kredit yang efektif yang selaras dengan kebutuhan masyarakat, sehingga mendorong pertumbuhan ekonomi dan meningkatkan kesejahteraan individu secara keseluruhan.
Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional dan Kecerdasan Spiritual Terhadap Sikap Etis Mahasiswa Akuntansi : Studi Empiris Pada Mahasiswa Prodi Akuntansi Universitas Nusa Nipa Ambrosiana Srivici Eken; Pipiet Niken Aurelia; Fransiscus De Romario
Jurnal CUAN Universitas Nusa Nipa Maumere Vol 2 No 3 (2024): September: Jurnal Kewirausahaan dan Manajemen Bisnis CUAN
Publisher : Program Studi Kewirausahaan Universitas Nusa Nipa Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/cuan.v2i3.62

Abstract

This research aims to investigate the impact of intellectual intelligence, emotional intelligence and spiritual intelligence on the ethical attitudes of accounting students at Nusa Nipa University using quantitative methods. The research will focus on students enrolled in the accounting program from the 2020-2022 intake, with a total of 426 participants. The sample for this research comprised 81 accounting students who were the the subjects of the research. The findings indicate that intellectual intelligence(x1) and spiritual intelligence (x2) positively influence the ethical attitudes (y) of accounting Students At Nusa Nipa Univercity. However, emotional intelligence (x2) does not have an impact on the ethical attitudes (y) of accounting students at Nusa Nipa Univercity.
Pengaruh Motivasi Ekonomi, Motivasi Karir dan Biaya Pendidikan Terhadap Minat Mahasiswa Akuntansi Mengikuti Pendidikan Profesi Akuntansi Maria Ednawati Woga; Pipiet Niken Aurelia; Yoseph Darius Purnama Rangga
Jurnal CUAN Universitas Nusa Nipa Maumere Vol 2 No 3 (2024): September: Jurnal Kewirausahaan dan Manajemen Bisnis CUAN
Publisher : Program Studi Kewirausahaan Universitas Nusa Nipa Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/cuan.v2i3.64

Abstract

The purpose of this research is to determine the influence of economic motivation, career motivation and educational costs on accounting students' interest in taking professional accounting education. This research uses an associative approach with a causal relationship and uses a quantitative approach. The sample was determined randomly by dividing the population into several subclasses with a sample size of 84 people. The results of this research indicate that economic motivation has no effect on accounting students' interest in pursuing professional accounting education. Career motivation influences accounting students' interest in participating in professional accounting education. Education costs do not influence accounting students' interest in participating in accounting professional education. It can be concluded that simultaneously Economic Motivation, Career Motivation and Education Costs have a significant effect on Accounting Students' Interest in Taking Accounting Professional Education
Analisis Efisiensi Penggunaan Modal Kerja dalam Meningkatkan Sisa Hasil Usaha KSP Kopdit Pintu Air Rotat Anastasia Nona Rista, Maria; Rengga, Andreas; Niken Aurelia, Pipiet
Jurnal CUAN Universitas Nusa Nipa Maumere Vol 2 No 1 (2024): Jurnal Kewirausahaan dan Manajemen Bisnis CUAN
Publisher : Program Studi Kewirausahaan Universitas Nusa Nipa Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/cuan.v2i1.111

Abstract

Penelitian ini bertujuan untuk mengetahui Efisiensi Penggunaan Modal Kerja untuk Meningkatkan Sisa hasil usaha Di KSP Kopdit Pintu Air rotat. Populasi dalam penelitian ini adalah laporan keuangan KSP Kopdit Pintu Air rotat, sampel penelitian ini adalah Laporan Keuangan KSP Kopdit Pintu Air rotat tahun 2018-2022. Teknik pengumpulan data dilakukan dengan dokumentasi dan wawancara. Teknik analisis data menggunakan rasio likuiditas dengan perhitungan current ratio, rasio aktivitas dengan perhitungan perputaran modal kerja, dan rasio profitabilitas dengan perhitungan Return On Assets (ROA). Hasil analisis data dari penilaian masing-masing rasio dapat disimpulkan bahwa rasio likuiditas dengan menggunakan perhitungan current ratio KSP Kopdit Pintu rotat Pada periode 2018 dan 2019 mengalami peningkatan dengan standar pengukuran efisiensi penggunaan modal kerja yaitu dalam kriteria baik. Pada tahun 2020 mengalami penurunan dengan standar efisiensi penggunaan modal kerja dapat dikriteria Baik. Rasio aktivitas dengan menggunakan perhitungan perputaran modal kerja mengalami peningkatan dan dikatakan sangat baik dalam standar pengukuran efisiensi penggunaan modal kerja dengan kriteria yang sangat baik. Rasio profitabilitas dengan menggunakan ROA diperoleh hasil yang berfluktuatif selama periode 2018-2022 dan secara rata-rata dikatakan sangat efisien dalam standar pengukuran efisiensi penggunan modal kerja berpengaruh signifikan terhadap kinerja karyawan. Hasil analisis determinasi menujukan kedua variabel bebas dalam penelitian ini mampu menjelaskan terhadap variasi naik turunnya kinerja karyawan KSP kopdit Obor Mas Maumere sebesar 42,2 %.
Pengaruh Penerapan Digital Marketing terhadap Tingkat Pendapatan UMKM Tenun Ikat di Kabupaten Sikka Mariani Sarah Colson Mbadhi Tani; Pipiet Niken Aurelia; Henrikus Herdi
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 4 (2024): Profit : Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v3i4.2543

Abstract

This research aims to analyze the effect of implementing digital marketing on the income level of ikat weaving MSMEs in Sikka Regency. The method used in this research is a quantitative method. The population in this research is MSME actors in the Sikka Regency area with a sample size of 70 ikat weaving actors. The sampling technique used a saturated sample technique with a sample size of 70 respondents. In this research, the type of data used is primary data. The data collection procedure uses a questionnaire which is measured using a Likert scale. The data analysis technique used in this research uses a simple linear analysis method with descriptive statistical tests, data quality tests, classical assumption tests, hypothesis tests and R2 coefficient of determination tests. The research results show that: (1) digital marketing (x) has a significant effect on income levels (y).
Pengaruh Harga Dan Kualitas Produk Terhadap Keputusan Pembelian Pada Pakaian Rombengan Di Pasar Alok Maumere Dian Indrayani; Antonius Philipus Kurniawan; Pipiet Niken Aurelia
Jurnal Projemen UNIPA Vol 10 No 4 (2023): December : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v10i4.216

Abstract

Penelitian ini dilatar belakangi oleh permasalahan keputusan pembelian pakaian rombengan di Pasar Alok Maumere. Penelitian ini bertujuan untuk: (1) mengetahui gambaran harga, kualitas produk dan keputusan pembelian pada Pakaian Rombengan di Pasar Alok; (2) menganalisis tentang harga dan kualitas produk terhadap keputusan pembelian pakaian rombengan di pasar alok baik secara parsial maupun simultan. populasi dalam penelitian ini adalah seluruh masyarakat di kota maumere. Karena populasinya tak terhingga maka penelitian ini menggunakan metode purposive sampling. Data dikumpulkan melaui kuisoner dan analisis menggunakan metode deskriptif dan statistik inferensial yaitu regresi linear berganda. Pengujian hipotesis dilakukan melaui uji f dan t. Hasil analisis deskriptif menunjukkan bahwa variabel keputusan pembelian pakaian rombengan, harga dan kualitas produk dikategorikan baik. Hasil statistic uji t menunjukkan bahwa secara parsial variabel harga dan kualitas produk berpengaruh signifikan terhadap keputusan pembelian pada pakaian rombengan. Hasil uji f menunjukkan bahwa secara simultan semua variabel bebas berpengaruh signifikan terhadap keputusan pembelian pada pakaian rombengan. Hasil analisis determinasi menunjukkan kedua variabel bebas dalam penelitian ini mampu menjelaskan terhadap variasi naik turunnya keputusan pembelian pada pakaian rombengan.
Pengaruh Kualitas Pelayanan Dan Promosi Terhadap Kepuasan Pelanggan (Studi Kasus Di PT. Borwita Citra Prima Maumere) Marianus Vicy Adastian; Yoseph D. Purnama Rangga; Pipiet Niken Aurelia
Jurnal Manajemen Riset Inovasi Vol. 1 No. 4 (2023): Oktober : Jurnal Manajemen Riset Inovasi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/mri.v1i4.1812

Abstract

This research background is that customer satisfaction has not been maximized at PT. Borwita Citra Prima Maumere. This research was conducted to (1) find out how the description of service quality and promotion on customer satisfaction at PT. Borwita Citra Prima Maumere; (2) find out whether there is an influence of sevice quality and protionj on customer satisfaction at PT Borwita Citra Prima Maumere. The population in this research was all customers who currently utilized products from PT Borwita Citra Prima Maumere as many as 3178 customers. By using the Slovin formula, the sample in this study was 100 people. Data were collected by distributing questionnaires and analyzed using descriptive statistical methods and inferential statisticks, namely simple linear regression. Hypothesis testing was done through the t-test. The study’s findings demonstrated that service quality (X1) and promotion (X2) simultaneously influenced consumer satisfaction (Y) where the value of F-count > F-table, 83.486 > 3.09 then H0 was rejected. It can be concluded that both independent variables, service quality and promotion variables, had a significant influence on customer satisfaction.
ANALISIS PENENTUAN BIAYA PEMBUATAN AKTA JUAL BELI BERDASARKAN ASPEK AKUNTANSI KEPERILAKUAN ( Studi Kasus Pada Kantor Notaris Dan Pejabat Pembuatan Akta Tanah Gervatius Portasius Mude, S.H., M.H) Fransiska Natalia Desita; Pipiet Niken Aurelia; Wihelmina Maryetha Yulia Jaeng
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

Abstract

This study aimed to analyze the mechanism of determining the cost of drafting a Sale and Purchase Deed (AJB) based on behavioral accounting aspects at the office of Notary and Land Deed official (PPAT) gervatius Portasius Mude, S.H., M.H in Sikka Regency. The problems raised in this study included how the menchanism of AJB cost determination was carried out and how behavioral accounting aspects were applied in this practice. The study employed a qualitative descriptive approach with a case study method. Data were obtained throught interviews, observation, and documentation, then analiyzed using five behavioral accounting aspecst according to Suartana (2010), namaly : firm theory and managerial behavior, budgeting and planning, decision-making, control, and reporting. The results showed that the determination of AJB costs was not solely based on ATR/BPN regulations of 1%, but also considered the client's socio-economic flexibility. The mechanism of cost determination was conducted orally and through negotiation. Values such as ethics, professionalism, and service became important considerations in decision-making. The findings implied that managerial decisions in AJB cost determination were strongly influenced by individual behavior, leadership characteristics, and socio-contextual considerations.This study aligns with agency theory, which emphasizes the principal-agent relationship between clients and Notary/PPAT, as well as the importance of transparency and control in minimizing conflicts of interest
PENGARUH KINERJA DAN KOMPETENSI KARYAWAN TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI (Studi Empiris pada KSP Kopdit Tuke Jung, Desa Nelle Wutung-Kecamatan Nelle-Kabupaten Sikka) Theresia Deby Susanti; Pipiet Niken Aurelia; Yoseph Darius Purnama Rangga
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

Abstract

This study aims to examine the effect of employee performance and employee competence on the effectiveness of accounting information systems (AIS) at Koperasi Simpan Pinjam Tuke Jung. The research method applied is quantitative with a descriptive analysis approach. The data analysis techniques used include data quality tests, classical assumption tests, multiple linear regression analysis, hypothesis testing through t-test and F-test, as well as the coefficient of determination (R²). The sample of this study consisted of 40 employees of KSP Tuke Jung. The results indicate that employee performance has a positive and significant effect on the effectiveness of the accounting information system. Employee competence also has a positive and significant effect on the effectiveness of the accounting information system. Simultaneously, employee performance and competence have a positive and significant influence on the effectiveness of the accounting information system, as reflected in the coefficient of determination (R²), which shows the contribution of the independent variables to the dependent variable. Based on these findings, it can be concluded that improving employee performance and competence will enhance the effectiveness of the accounting information system implementation at KSP Tuke Jung.
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 De Romario, Fransiscus 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 Fridaputri, Katharina 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 Mario Aprialis, Louis Martha Edellya Masdiana, Fransiska Mirieldin Sisilia Nurak, Patrisia Mitan, Wihelmina Mitan, Wilhelmina Nona Dince, Maria Nona Faustin, Theresia Novita Anggraini Nurak, Yuliana Novia Oktavia Maria Sa Oktavia Ririanti Dadi Pare, Klemensia Paskalia Irvanti Ema Lewar Patty, Thadeus Fransesco Quelmo Paulus Libu Lamawitak Philipus Kurniawan, Antonius Priska Toyo, Febriana Redempta Cesaria Evacristam, Theressa Rengga, Andreas Saktania Maria Dilliana Siktania Maria Dilliana Te, Anjelianti Tedolsia Karmelia Guru, Maria Teresia Avilla Yulfiana Relioni Theodora Heldayana Ine Weni Theresia Deby Susanti Theressa Cesaria Redempta Evacristami Todang, Mauretshia Putri 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 Yustina Olivia Da Silva