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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Akuntansi Universitas Muhammadiyah Kupang Journal of Economy, Accounting and Management Science (JEAMS) Jurnal Inovasi Akuntansi Jurnal Bisnis Dan Manajemen: Bisman Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Reinamah, Clara Margilina
Politeknik Negeri Kupang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Materials Science & Nanotechnology Social Sciences Other

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COLLABORATING ACTIVITY BASED COSTING AND ECONOMIC VALUE ADDED TO DETERMINE SHAREHOLDERS’ VALUE AT PT. GUDANG GARAM, Tbk Clara Margilina Reinamah
Jurnal Akuntansi Universitas Muhammadiyah Kupang Vol. 7 No. 2 (2020): JURNAL AKUNTANSI (JA)
Publisher : PROGRAM STUDI AKUNTANSI - UNIVERSITAS MUHAMMADIYAH KUPANG

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

Abstract

The increasing number of private companies establishment nowadays, indirectly make the burden of the management become heavier, because they should not only focus on achieving production cost efficiency, but also be able to maintain the trusty of the shareholders by showing an attractive profit figures everyyear. Implicitly, this profit figure is the management accountability proof on the capital invested by the shareholders. Thus, the management needs a tool that can be used to control the use of production and capital costs. The collaboration of Activity Based Costing and Economic Value Added is the appropriatesolution in controlling both cost and capital. This journal will show the implementation of this tool to achieve efficiency in the production cost and also the cost of capital to maintain the shareholders’ value in the Hand Rolled Department of PT. Gudang Garam, Tbk. The research methodology uses qualitative and quantitative approaches to the case study method. The data used for problem solving resulted by interviews, observation and documentation study in the company. The analysis technique of this research is to analyze financial data and make a comparison according to the theory of the problems identification. Therefore, it can be concluded that ABC-EVA collaborated system can make the invisible cost become more visible and more manageable in order to result more accurate and reliable product cost.
ANALISIS PENERAPAN ASPEK AKUNTANSI KEPERILAKUAN TERHADAP KINERJA PEGAWAI PADA DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU PROVINSI NUSA TENGGARA TIMUR Tiara Heranty Luiza Mooy; Clara Margilina Reinamah
JAKA - Jurnal Jurusan Akuntasi Vol 8 No 2 (2023): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32511/jaka.v8i2.1181

Abstract

Behavioral accounting considers the relationship between human behavior towards accounting and the information it generates affecting human behavior. Employee factors in behaving in the work environment are required to have good work quality. The phenomenon in the DPMPTSP of NTT Province, as based on the field reality, shows that there are still indications indicating that employee discipline at work is not well implemented, resulting in an impact on employee performance that still shows indications of ineffectiveness in both work quality and time. Based on the above explanation, this research is conducted with the aim of determining the application of behavioral accounting aspects on the performance of employees at DPMPTSP of NTT Province. This research is located at DPMPTSP of NTT Province using a qualitative descriptive method, and data collection is carried out through observation, interviews, and documentation to draw conclusions expected to address the research questions and provide results. The results of the implementation of behavioral accounting at DPMPTSP of NTT Province are quite good based on budgeting and behavior aspects. In terms of the performance of the finance department, everything has been systematic and clearly measured in detail at the Investment and Integrated Service One-Stop Office of NTT Province. The application of behavioral accounting in measuring employee performance plays a good role in creating a conducive work situation and implementing a good and healthy company governance system.
Analysis of Goods and Services Procurement System at The Central Statistical Agency of East Nusa Tenggara Province Reinamah, Clara Margilina
Bisman - Jurnal Bisnis & Manajemen Vol 7 No 1 (2022): Juni
Publisher : P3M- Politeknik Negeri Kupang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32511/bisman.v7i1.934

Abstract

The research was intended to identify the system of goods and services procurement at the Central Statistical Agency of East Nusa Tenggara Province. It is a qualitative descriptive study. Data collection uses methods of interviews, document studies and literature studies. The type of data used was qualitative that resulted from interview. The data-analysis technique used is qualitative descriptive, which describes a statistical central system for supplying goods and services. Research shows that the system for procurement of goods and services to the central statistics of East Nusa Tenggara Province, based on President Rule Number 16, 2018: (1) Efficient (2) Effective (3) Transparent (4) Open (5) Competitive (6) Fair/non-discrimination (7) Accountable. Identify needs correctly to ensure that the procurement of goods/services is in accordance with the needs of BPS NTT Province and HPS (Self Estimated Price) compiled based on the expertise of reliable sources of information.
Formulation of Green Economy Based Business Strategy for Micro, Small and Medium Enterprises in Kupang City Clara Margilina Reinamah; Deasy Susana Ratokoni Ndaparoka; Fransiskus Marlon Reu
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 6 No. 2 (2025): March
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (708.281 KB) | DOI: 10.55173/jeams.v6i2.31

Abstract

population will result in an increase in the volume of waste where if the waste is not managed properly it can cause various disturbances. This is the reason for the object of research on Micro, Small and Medium Enterprises (MSMEs), because MSMEs are the largest type of business in Indonesia and are also in direct contact with natural resources. The majority of MSMEs in Kupang City are engaged in the field of ikat weaving which uses fabric dyes, thus producing production waste in the form of liquid waste and other forms. The increase in the number of MSMEs can be a threat to increasing the potential for environmental pollution if the waste produced is not managed properly. Therefore, the concept of green economy is further analyzed to become the basis for implementing business activities, namely as a business strategy. Researchers used a sample of 30 fostered Ikat Weaving MSMEs in Kupang City, then simulated the formulation of business strategies with a green economy approach which showed that the ideal business strategy implemented by Ikat Weaving MSMEs in Kupang City is in zone 4 with a weighted average value of the EFE Matrix of 2.0 - 2.5. The results of the IE matrix mapping show that Kupang City MSMEs use a growth and build strategy, which consists of an intensive strategy or an integrative strategy.
Pengaruh Penerapan Green Accounting terhadap Profitabilitas Pada Perusahaan Sektor Pertambangan Reinamah, Clara Margilina; Faley, Hisner Glori; Sihombing, Liston
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 1 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i1.11545

Abstract

This study aims to analyze the effect of green accounting on the profitability of mining companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. Green accounting in this study is proxied through the Corporate Performance Rating Program in Environmental Management (PROPER) rating. Data were analyzed using simple linear regression on 60 observation samples from 12 mining companies. The results of the study indicate that the implementation of green accounting as measured by the PROPER rating does not have a significant effect on the profitability of mining companies. This indicates that the company's environmental performance, as assessed by PROPER, has not been a determining factor in increasing the profitability of mining companies in Indonesia during the study period. This study implies that even though companies have made efforts to manage the environment in accordance with regulations, this is not necessarily positively correlated with increasing company profits.
Analisis Balance Scorecard Terhadap Kinerja Perusahaan di Rumah Sakit ST. Carolus Borromeus Kota Kupang Oktariyana, Made Denny; Munawar, Munawar; Reinamah, Clara Margilina
Jurnal Ilmiah Akuntansi & Bisnis Vol 10 No 1 (2025)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v10i1.6712

Abstract

Balanced Scorecard (BSC) merupakan alat manajemen strategis yang digunakan untuk memperbaiki sistem pengukuran kinerja dengan pendekatan yang komprehensif melalui empat perspektif utama: keuangan, pelanggan, proses bisnis internal, serta pembelajaran dan pertumbuhan. Penelitian ini bertujuan untuk mengevaluasi kinerja perusahaan menggunakan pendekatan BSC dengan mengukur indikator spesifik pada masing-masing perspektif. Perspektif keuangan dianalisis melalui Profit Margin dan Return on Investment (ROI), sementara perspektif proses bisnis internal dievaluasi menggunakan rasio BOR, AvLOS, BTO, TOI, dan NDR. Perspektif pembelajaran dan pertumbuhan dianalisis melalui data retensi dan pelatihan karyawan, serta kepuasan pegawai yang diuji menggunakan analisis statistik dengan uji validitas dan reliabilitas. Hasil analisis menunjukkan bahwa perusahaan berhasil memenuhi 9 dari 11 indikator yang ditetapkan, menunjukkan bahwa kinerja secara keseluruhan tergolong baik. Temuan juga mengindikasikan bahwa kepuasan pelanggan memiliki peran krusial dalam memengaruhi keberlanjutan dan profitabilitas perusahaan melalui dorongan peningkatan layanan dan pengembangan sumber daya manusia.
Co-Authors Deasy Susana Ratokoni Ndaparoka Faley, Hisner Glori Made Denny Oktariyana Munawar Munawar Reu, Fransiskus Marlon Sihombing, Liston Tiara Heranty Luiza Mooy