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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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Pengaruh E-Commerce dan Sistem Informasi Akuntansi dalam Pengambilan Keputusan untuk Berwirausaha” (Studi Empiris pada Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas Nusa Nipa Maumere) Nurak, Yuliana Novia; Pipiet Niken Aurelia; Yoseph Darius Purnama Rangga
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.v13i1.1247

Abstract

This research aims to determine the influence of e-commerce and accounting information systems (AIS) on entrepreneurial decision making among accounting students at the economics and business faculty, Nusa Nipa University, Maumere. The type of research used is quantitative research. This research data method uses primary data which means the respondents' answers to the questionnaire statements distributed and then measured using a Likert scale. The total sample was 38 accounting student respondents. The data collection technique is by distributing questionnaires using Google Forms which have been tested for validity and reliability, multiple linear regression analysis tests, hypothesis testing via the t test and f test, as well as the coefficient of determination (R2). In processing the data using SPSS version 23. Based on the research results, E-Commerce has a positive and significant effect on Decision Making for Entrepreneurship, the Accounting Information System has a positive and significant effect on Decision Making for Entrepreneurship, E-Commerce and the Accounting Information System together have a positive effect on Decision Making for Entrepreneurship.
HARGA DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN MOTOR BEKAS PENGARUH DI SHOWROOM BRYAN PASTER KILO DUA MAUMERE Mario Aprialis, Louis; Philipus Kurniawan, Antonius; Niken Aurelia, Pipiet
Accounting UNIPA - Jurnal Akuntansi Vol 4 No 3 (2025): Jurnal Accounting Unipa
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan BisnisUniversitas Nusa Nipa

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

Abstract

Penelitian ini bertujuan:Untuk mengetahui Pengaruh Harga dan Kualitas Produk Motor Bekas Terhadap Keputusan Pembelian Konsumen di Showroom Bryan Paster Kilo Dua Maumere.Untuk mengetahui sejauh mana Harga dan Kualitas Produk Motor Bekas Mempengaruhi minat beli konsumen di Showroom Bryan Paster Kilo Dua Maumere.Untuk mengetahui strategi yang diterapkan oleh Showroom Bryan Paster Kilo Dua Maumere untuk meningkatkan Keputusan Pembelian Berdasarkan Harga dan Kualitas produk. Populasi dalam penelitian ini adalah seluruh pelanggan yang membeli sepeda motor bekas di Showroom Bryan Paster Kilo Dua Maumere yang berjumlah 203 pelanggan. Dalam penelitian, penggunaan sampel dimaksudkan untuk mempermudah proses pengumpulan data, analisis, serta pengambilan kesimpulan yang dapat digeneralisasi ke populasi. Untuk menentukan sampel yang akan dijadikan responden dalam penelitian ini menggunakan rumus Slovin. Data yang dikumpulkan melalui kuesioner dan dianalisis menggunakan metode Deskriptif dan statistik inferensial yaitu regresi lineras berganda.Pengujian hipotesis dilakukan melalui uji t dan uji f. Hasil analisis deskriptif menunjukan bahwa variabel harga dan kualitas produk terhadap keputusan pembelian dikategorikan cukup baik.Hasil statistik uji t menunjukan bahwa secara parsial variabel Haga berpengaruh tidak signifikan terhadap variabel keputusan pembelian.Hasil statistik uji f menunjukan bahwa secara simultan semua variabel bebas berpengaruh signifikan terhadap keputusan pembelian. Hasil analisis determinasi menuju kedua variabel bebas dalam penelitian ini mampu menjelaskan besarnya kontribusi variabel Harga dan Kualitas Produk Terhadap Keputusan Pembelian Motor Bekas di Showroom Bryan Paster Kilo Dua Maumere adalah 23,7%.
Analisis Risiko Kredit Bermasalah Dalam Perspektif Akuntansi Keuangan Pada KSP CU Bahtera Sejahtera Tempat Pelayanan Nita Todang, Mauretshia Putri; Niken Aurelia, Pipiet; Maria Dilliana, Siktania
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.v13i1.1250

Abstract

This study aims to analyze the risk of non-performing loans from a financial accounting perspective at the Bahtera Sejahtera Credit Union where Nita works. This study was conducted at the Bahtera Sejahtera Credit Union where Nita works from August 1 to December 19, 2025, located in Nita Village, Nita District, Sikka Regency. Data was collected using interviews, observation, documentation, and literature study techniques. Data analysis techniques consisted of three steps, namely data reduction, data presentation, and conclusion drawing and verification. The results of this study indicate that non-performing credit risk is one of the main risks faced by KSP CU Bahtera Sejahtera Tempat Pelayanan Nita and has a significant effect on the cooperative's financial condition. This risk mainly arises due to delays and the inability of members to fulfill their loan payment obligations in accordance with the agreed terms. From a financial accounting perspective, non-performing credit risk management has been carried out through a measurement process based on loan collectability, recognition by forming a credit loss reserve, and presentation and disclosure as reflected in the financial statements and notes to the financial statements. The application of these accounting treatments aims to present financial information that is fair, transparent, and reliable to both internal and external parties of the cooperative. Non-performing credit risk has a direct impact on the decline in surplus (SHU) and has the potential to disrupt the liquidity of the cooperative. Therefore, credit risk control through loan feasibility analysis, payment monitoring, and the establishment of adequate loss reserves is essential to maintain the stability and sustainability of the cooperative's business. Thus, the application of appropriate financial accounting in managing credit risk is an important factor for KSP CU Bahtera Sejahtera Tempat Pelayanan Nita in improving financial performance and maintaining member trust.
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.
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