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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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Analisis Penerapan Akuntansi Keperilakuan dalam Pengukuran Kinerja Pegawai Bagian Keuangan di Koperasi Kredit Sangosay Cabang Maumere Oktavia Ririanti Dadi; Konstantinus Pati Sanga; Pipiet Niken Aurelia
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 3 No. 3 (2024): September : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v3i3.3228

Abstract

This research aims to determine the application of behavioral accounting in the Maumere branch of the Sangosay credit cooperative regarding 4 important things, namely attitudes, emotions, motivation and perception. To determine the impact of behavioral accounting on employee performance. This research uses a qualitative method with a case study approach. The data collection techniques used were observation, interviews and documentation. The data analysis technique used in this research is using an interactive analysis model. This interactive analysis begins with the stages of data reduction, data presentation, and conclusion/verification. The activities are carried out in an interactive form with the data collection process as a cyclical process. The results of the research show that the Maumere branch of the Sangosay credit cooperative has not fully implemented behavioral accounting with 4 important indicators, namely attitude, emotion, motivation and perception. The results of research on the impact of behavioral accounting highlight that employee absenteeism at the Sangosay credit cooperative is still very high, and indirectly slows down the savings and loan service process and affects team efficiency at the Maumere branch of the Sangosay credit cooperative.
Analisis Efektivitas Dan Efisiensi Anggaran Pendapatan Dan Belanja Daerah Pada Kantor Dinas Pariwisata Dan Kebudayaan Kabupaten Sikka Maria Paskalia Dua Vina; Henrikus Herdi; Pipiet Niken Aurelia
Student Scientific Creativity Journal Vol. 1 No. 5 (2023): September : Student Scientific Creativity Journal
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/sscj-amik.v1i5.2134

Abstract

This study aims to determine the effectiveness and efficiency of the Regional Revenue and Expenditure Budget at the Tourism and Culture Office of Sikka Regency in the 2019 – 2021 budget period. expenditure and income in each existing organization. The method used in this research is descriptive qualitative analysis. Data collection techniques in the form of Observation, Interview, and Documentation. The research results for the level of effectiveness of budget implementation in 2019-2021 are overall quite effective and the level of efficiency in 2019-2021 is overall inefficient, while the growth rate has also experienced increases and decreases. The Sikka Regency Tourism and Culture Office should pay attention to the situation and conditions, so that the budget that has been prepared can be realized properly.
Pengaruh Tingkat Pendidikan dan Motivasi Terhadap Kesadaran Membayar Retribusi Parkir: (Studi Kasus pada Pasar Tingkat Maumere, Kab Sikka, Nusa Tenggara Timur) Vincencio Sinar Da Gomez; Henrikus Herdi; Pipiet Niken Aurelia
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 4 (2024): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i4.519

Abstract

This research aimed to investigate the impact of education level and motivation on awareness of paying parking fees in the Pasar Tingkat Maumere parking area, Sikka Regency, East Nusa Tenggara.The research population comprised users of patking services,including both two-wheeled and four-wheeled vehicles,in the Pasar Tingkat Maumere parking area. The research employed a quantitative research approach, employing the survey method. The scope of the research included two independent variables (educational level and motivation) and one dependent variable (awareness of paying parking fees).The data sources consisted of both primary and secondary data.The data was collected by distributing 67 random sampling questionnaires.The data analysis technique used included descriptive statistics,multiple linear regression,data quality test, classical assumption test,and hypothesis test. The results of the research indicated that (1) Educational Level affected Awareness of Paying Parking Fees, (2)Motivation affected Awareness of Paying Parking Fees, and (3)both Education Level and Motivation had a simultaneous effect on Awareness of Paying Parking Fees.
Analisis Penerapan Akuntansi Biaya Lingkungan pada Industri Pabrik Tahu Super Jaya Christianus Tomy Saputra; Wilhelmina Mitan; Pipiet Niken Aurelia
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 3 (2024): September : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v1i3.463

Abstract

This research aims to determine the application of environmental cost accounting in the Super Jaya tofu factory industry. This research uses qualitative methods. In this research, the data sources used are primary data and secondary data. The data collection technique uses observation, interviews and documentation. By conducting direct interviews with the owners of the Super Jaya tofu factory industry. The data analysis technique uses data collection, data reduction, data presentation, conclusions and data verification. The research results obtained from the application of environmental cost accounting are still not effective because they have not prepared financial reports and have not implemented cost accounting in presenting financial reports because the costs traced are only general costs related to the tofu production process. Such as raw material costs, labor costs, general capital costs and special capital costs, while the costs for waste management are only labor costs for the filtering section and environmental cleaning equipment costs.
Pengaruh Citra Merek dan Harga Terhadap Keputusan Pembelian Produk Oriflame (Studi Kasus pada Pelanggan Nanette Brand Partner Oriflame di Kecamatan Kangae Teresia Avilla Yulfiana Relioni; Antonius Philippus Kurniawan; Pipiet Niken Aurelia
Nian Tana Sikka : Jurnal ilmiah Mahasiswa Vol. 1 No. 4 (2023): Nian Tana Sikka : Jurnal ilmiah Mahasiswa
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/niantanasikka.v1i4.181

Abstract

Latar belakang penelitian ini adalah penurunan tingkat penjualan dari berbagai macam produk oriflame. Penelitian ini bertujuan untuk: (1) mengetahui gambaran citra merek, harga, dan keputusan pembelian ; (2) menganalisis pengaruh citra merek dan harga terhadap keputusan pembelian baik secara parsial maupun secara simultan. Populasi dalam penelitian ini adalah Pelanggan Nanette Brand Partner Oriflame Di Kecamatan Kangae, jumlah sampel yang digunakan 60 orang. Karena penelitian ini dilakukan dengan Purposive Sampling adalah penentuan sampel dengan pertimbangan tertentu dengan kriteria yang telah ditentukan. Data dikumpulkan melalui quisioner dan dianalisis menggunakan metode deskriptif dan statistik inferensial yaitu regresi linier berganda. Pengujian hipotesis dilakukan melalui uji F dan Uji t. Hasil analisis deskriptif menunjukan bahwa variabel keputusan pembelian, citra merek dan harga dikategorikan baik. Hasil statistik uji t menunjukkan bahwa secara parsial variabel citra merek dan harga berpengaruh signifikan terhadap keputusan pembelian. Hasil statistik uji F menunjukkan bahwa secara simultan variabel citra merek dan harga berpengaruh signifikan terhadap keputusan pembelian. Hasil analisis determinasi menujukan kedua variabel bebas dalam penelitian ini mampu menjelaskan terhadap variasi naik turunnya keputusan pembelian produk oriflame pada pelanggan nanette brand partner oriflame di Kecamatan Kangae adalah 24,5%
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 %.
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