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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 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 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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Peran Akuntansi Manajemen Dalam Pengendalian Biaya Operasional Untuk Meningkatkan Kinerja Keuangan Pada Koperasi Simpan Pinjam Credit Union Bahtera Sejahtera Maumere Fridaputri, Katharina; Niken Aurelia, Pipiet; De Romario, Fransiscus
Jurnal Projemen UNIPA Vol 13 No 1 (2026): Januari: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v13i1.1268

Abstract

This internship program aims to find out the important role of management accountability in controlling operational costs to improve financial performance in savings and loan cooperatives of Bahtera Sejahtera Credit Union.The research method used is a descriptive qualitative approach with data collection techniques through observation,interviews,and documentation. The role of management accounting in controlling operational costs to improve financial performance in the Bahtera Sejahtera Maumere Credit Union savings and loan cooperative,it can be concluded that management accounting has a very important role in supporting management decision-making.Through the application of management accounting,cooperatives can plan,control,and evaluate operational costs more effectively and efficiently. Controlling operational costs through budgeting,cost analysis,and internal financial reporting can help management identify cost wastage and improve resource use efficiency.This has a positive impact on the financial performance of cooperatives,which is reflected in increased operational effectiveness and financial stability. Thus,the implementation of good management accounting in the Bahtera Sejahtera Maumere Credit Union savings and loan cooperative can be a strategic tool in improving financial performance and supporting the sustainability and growth of the cooperative can be a strategic tool in improving financial performance and supporting the sustainability and growth of the cooperative in the future
Pengaruh Biaya Distribusi terhadap Peningkatan Volume Penjualan: Studi Kasus pada Perusahaan Industri Manufaktur Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022 Maria Octavia Gale; Henrikus Herdi; Pipiet Niken Aurelia
Jurnal Akuntan Publik Vol. 2 No. 3 (2024): September: Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

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 : Studi Kasus pada PT. Citra Niaga Logistik Cabang Maumere Maria Ivonista; Maria Nona Dince; Pipiet Niken Aurelia
Jurnal Akuntan Publik Vol. 2 No. 3 (2024): September: Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

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.
PENINGKATAN KAPASITAS IBU-IBU PERAJIN TENUN IKAT “ NONA DARI”MELALUI EDUKASI BIAYA PRODUKSI DAN PEMASARAN DIGITAL BERBASIS MEDIA SOSIAL, SUMBER PENDANAAN MANDIRI Yustina Olivia Da Silva; Pipiet Niken Aurelia; Wilhelmina Mitan
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 6 (2025): Vol. 6 No. 6 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i6.54033

Abstract

Pengabdian ini bertujuan untuk mengembangkan dan memperkuat kapasitas kelompok ibu-ibu perajin tenun ikat nona daruk dalam hal produksi dan pemasaran serta digital marketing. Program pengabdian masyarakat ini meliputi dua fokus utama: pertama, Pemberian materi edukasi biaya produksi dan pemasaran digital berbasis media sosial, kedua Melakukan Diskusi dan Tanya Jawab terkait edukasi biaya produksi dan pemasaran digital berbasis media sosial serta pendampingan digital marketing untuk memperluas jangkauan pasar dan meningkatkan penjualan produk. Hasil evaluasi menunjukkan bahwa pelatihan ini memberi dampak positif pad apengelolaan biaya produksi dan kemampuan pemasaran online mitra, meskipun terdapat tantangan dalam penerapan teknologi digital yang memerlukan pendampingan lebih lanjut. Program ini memberikan kontribusi terhadap peningkatan efisiensi usaha, penguatan daya saing, serta kesejahteraan ekonomi kelompok ibu-ibu perajin tenun ikat nona daruk. Berdasarkan temuan tersebut, disarankan untuk melanjutkan pendampingan dan pelatihan lanjutan untuk mengoptimalkan hasil yang telah dicapai.
Application of Good Corporate Governance Principles to the Quality of Financial Statements Thadeus Fransesco Quelmo Patty; Pipiet Niken Aurelia; Siktania Maria Diliana
Neo Journal of economy and social humanities Vol 2 No 2 (2023): Neo Journal of Economy and Social Humanities, June 2023
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v2i2.105

Abstract

This study aims to determine the effect of the application of good corporate governance principles on the quality of financial statements of the Wair Pu'an Drinking Water Regional Public Company, Sikka Regency. The data collection technique in this study used questionnaires distributed by 64 employees which were then processed using the SPSS 25 program. The analytical method for testing hypotheses is multiple linear regression analysis. The results of the statistical test t (partial) show that Transparency (X1) has a significant effect on the quality of financial statements (Y), Accountability (X2) has a significant effect on the quality of financial statements (Y), Accountability (X3) has a significant effect on the quality of financial statements (Y), independence (X4) has an insignificant effect on the quality of financial statements (Y), fairness (X5) has an insignificant effect on the quality of financial statements (Y). Based on statistical test F (simultaneous) shows that Transparency (X1), Accountability (X2), Accountability (X3), Independence (X4), and Fairness (X5) have a significant effect on the Quality of Financial Statements.
Analysis of the Implementation of Internal Control in the Presentation of Financial Statements Based on SAK ETAP at KSP Kopdit Tuke Jung Emilia Evivivania; Henrikus Herdi; Pipiet Niken Aurelia; Maria Viviana Nurak Lewar
Neo Journal of economy and social humanities Vol 4 No 3 (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.v4i3.227

Abstract

This study aims to determine the application of internal control in the presentation of financial statements based on SAK ETAP at KSP Kopdit Tuke Jung. This type of research uses a qualitative descriptive approach. Data analysis is carried out by organizing data, describing it into units, synthesizing, organizing it into patterns, choosing which ones are important and what will be learned, and making conclusions that can be told to others—the application of internal control in the presentation of financial statements based on SAK ETAP on KSP. Kopdit Tuke Jung has not been implemented properly. Analysis of the implementation of internal control in the presentation of financial statements based on SAK ETAP conducted on KSP. Kopdit Tuke Jung related to the control environment, risk interpretation, control activities, information and communication, and monitoring are quite effective. However, there are still some weaknesses, especially in the aspect of mastering the technical mastery of financial reporting according to SAK ETAP.
Optimizing Financial Governance in Improving the Performance of the Plelu Meluk Wolokoli Kopdit Savings and Loan Cooperative Patrisius Woi; Konstantinus Patti Sanga; Pipiet Niken Aurelia
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.v3i3.238

Abstract

This study aims to find out the optimization of financial governance in improving the performance of credit cooperatives in KSP Plelu Meluk Wolokoli. This research focuses on how the internal and external factors of savings and loan cooperatives are managed in cooperative institutions that are closely related to cooperative members. This study uses a qualitative descriptive method. An interview was conducted with the management of KSP Kopdit Plelu Meluk Wolokoli. The results of the study show that KSP Kopdit Plelu Meluk Wolokoli is considered not optimal in realizing the annual budget planned through mutual agreement. KSP Kopdit Plelu Meluk Wolokoli is considered not optimal in financial audit because the implementation of financial audit (KSP Supervisor Kopdit Plelu Meluk Wolokli) the audit is not as routine and not by the rules set. KSP Kopdit Plelu Meluk is also considered not optimal in managing assets and residual business results (SHU).
PENGARUH KUALITAS PELAYANAN DAN KUALITAS PRODUK TERHADAP LOYALITAS PELANGGAN PADA PERCETAKAN DIGITAL KARUNIA PRINTING DI MAUMERE Ameliansa Mahardika Batmaro; Antonius Phillipus K.Gheta; Pipiet Niken Aurelia
Jurnal Projemen UNIPA Vol 13 No 2 (2026): Mei: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The background of this research is the fluctuation in the number of customers at Karunia Printing Digital Services in Maumere throughout 2025, as well as the existence of customer complaints regarding service quality and product quality. These issues indicate that customer loyalty has not yet been fully optimized. This research aimed to determine the influence of service quality and product quality on customer loyalty at Karunia Printing Digital Services in Maumere. This research used a quantitative approach using a survey method. The population of this research consisted of all customers of Karunia Printing Digital Services in Maumere. Data were collected through questionnaires, observations, interviews, and documentation. The data analysis techniques included descriptive analysis, validity testing, reliability testing, multiple linear regression analysis, t-test, F-test, and coefficient of determination (R²) using SPSS software. The results of the research indicated that service quality had a positive and significant effect on customer loyalty. Product quality also had a positive and significant effect on customer loyalty. Furthermore, service quality and product quality simultaneously had a positive and significant effect on customer loyalty at Karunia Printing Digital Services in Maumere. These findings suggested that the better the service quality and product quality provided, the higher the level of customer loyalty. Keywords: Service Quality, Product Quality, Customer Loyalty
Co-Authors Adriana Alesandra Da Cunha Agustina Albina Nona Wanti Albina Nona Wanti, Agustina Alfrida Dolorosa, Maria Ambrosiana Srivici Eken Ameliansa Mahardika Batmaro Anastasia Nona Rista, Maria Andia Dekrita, Yosefina Antonius Philippus Kurniawan Antonius Philipus Kurniawan Antonius Phillipus K.Gheta 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 Emilia Evivivania 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 Konstantinus Patti Sanga Kresnawati Yofriani, Maria Laurensiana Patrisia Daseko 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 Maria Viviana Nurak Lewar Mariani Sarah Colson Mbadhi Tani Marianus Noralarai Marianus Vicy Adastian Martha Edellya Masdiana, Fransiska 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 Patrisius Woi 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 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