Article Per Year (5 Year)
p-Index From 2020 - 2025
2.013
P-Index
This Author published in this journals
All Journal Akuntansi'45 Gema Wisata Gemilang: Jurnal Manajemen dan Akuntansi Journal of Creative Student Research Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Ekonomi Manajemen Akuntansi Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Akuntansi Jurnal Accounting UNIPA Jurnal Projemen UNIPA
Emilianus Eo Kutu Goo
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Transportation

Published : 13 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 13 Documents
Search

 1   2 
Pengaruh Earning Power dan Laba Operasi Terhadap Praktek Manajemen Laba Pada Perusahaan Sektor Barang Konsumsi Subsektor Farmasi di Bursa Efek Indonesia Periode 2018-2021 Maria Beatrix Susanti Tapo; Wilhelmina Mitan; Emilianus Eo Kutu Goo
Jurnal Accounting UNIPA Vol 2, No 1 (2023): Jurnal Accounting UNIPA
Publisher : Program Studi Akuntansi Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.2221/accounting.v2i1.49

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Earning Power dan laba operasi terhadap praktek manajemen laba pada perusahaan sektor barang konsumsi subsektor farmasi di Bursa Efek Indonesia periode 2018-2021. Rancangan penelitian yang digunakan adalah penelitian eksplanatori pendekatan kasual. Populasi dalam penelitian ini adalah perusahaan sektor barang konsumsi subsektor farmasi yang terdaftar di Bursa Efek Indonesia periode 2018-2021. Sampel penelitian ini diseleksi dengan menggunakan metode purposive sampling. Dari 11 perusahaan yang terdaftar, hanya 8 perusahaan yang memenuhi kriteria sampel penelitian yang sudah ditetapkan. Data penelitian diperoleh dari studi pustaka dan studi dokumentasi. Metode analisis data yang digunakan adalah regresi linear berganda dengan menggunakan IBM SPSS Statistics 26. Hasil penelitian  menunjukan bahwa variabel Earning Power dan laba operasi secara simultan tidak berpengaruh terhadap praktek manajemen laba. Hasil penelitian secara parsial menunjukan bahwa variabel Earning Power tidak berpengaruh terhadap praktek manajemen laba dan variabel laba operasi tidak berpengaruh terhadap praktek manajemen laba.
EVALUASI SILPA PADA KEGIATAN FISIK INFRASTRUKTUR DI DESA NELLE URUNG KABUPATEN SIKKA Agnes Dua Ona; Henrikus Herdi; Emilianus Eo Kutu Goo
Jurnal Accounting UNIPA Vol 2, No 1 (2023): Jurnal Accounting UNIPA
Publisher : Program Studi Akuntansi Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.2221/accounting.v2i1.55

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor penyebab terjadinya SiLPA pada kegiatan fisik infrastruktur dan optimalisasi SiLPA pada tahun berikutnya.Rancangan Penelitian yang digunakan adalah Penelitian Kombinasi yaitu Penelitian Kuantitatif dan Kualitatif.Jenis Data Kuantitatif dan Kualitatif.Sumber data yang digunakan adalah data primer dan data sekunder. Teknik pengumpulan datanyadengan caraobservasi, wawancara dan dokumentasi. Teknik analisa data yaitu Analisis Kuantitatif dan Kualitatif. Hasil Penelitian ini menunjukan bahwa faktor-faktor penyebab terjadinya SiLPA pada pembangunan fisik infrastruktur di Desa Nelle Urung yaitu efisiensi anggaran atau penghematan belanja, efektifitas pendapatan, pelaksanaan kegiatan yang kurang matang, kegiatan tahun sebelumnya tidak dilaksanakan, sumber anggaran pendapatan transfer yang masuk pada akhir tahun dan kegiatan pembangunan yang seharusnya terjadi tepat waktu diharuskan ditunda karena pertimbangan beberapa hal, sedangkan optimalisasi SiLPA pada tahun berikutnya digunakan untuk menutupi defisit anggaran tahun berikutnya, dan untuk membayar kembali proyek atau kegiatan yang belum terealisasi pada tahun anggaran sebelumnya.
Analisis Penerapan Akuntansi Keuangan Berdasarkan Standar Yang Berlaku Dalam Penyajian Laporan Keuangan (Studi Kasus Pada KSP Kopdit Suru Pudi Koting) Maksima Toyo; Wilhelmina Mitan; Emilianus Eo Kutu Goo
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 1 No. 4 (2023): October : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v1i4.704

Abstract

This study aims to determine the application of financial accounting based on applicable standards in the presentation of financial statements at the Suru Pudi Koting Cooperative. This study used descriptive qualitative method. Data collection techniques used are interviews and documentation. The data analysis technique, namely qualitative data analysis, begins with the data reduction stage, data presentation and conclusion drawing and verification. The results of the study show that the Suru Pudi Koting cooperative has implemented SAK ETAP, but there are still some errors in the presentation of the balance sheet and calculation of operating results. The financial reports presented by the cooperative are not complete because they only apply 2 main reports, namely balance sheets and reports on calculation of operating results, while cash flow reports, changes in equity and notes on financial statements have not been implemented.
Analisis Penerapan Sistem Informasi Akuntansi Penjualan Dalam Menunjang Efektivitas Pengendalian Internal Pada CV Agung Mandiri Motor Elisabeth Sherly Noveli Simon; Maria Nona Dince; Emilianus Eo Kutu Goo
Jurnal Riset Akuntansi Vol. 1 No. 4 (2023): November : JURNAL RISET AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i4.895

Abstract

The formulation of the problem in this research is whether the implementation of the sales accounting information system is appropriate in supporting internal control at CV. Agung Mandiri Motor? This research aims to determine the application of the sales accounting information system in supporting the effectiveness of internal control at CV. Agung Mandiri Motor. This research was carried out at CV. Agung Mandiri Motor using qualitative methods. There are two sources of data in this research, namely primary data and secondary data. The data collection techniques used were documentation, interviews and observation. The data analysis technique used is by comparing the results of field findings with the cash and credit sales accounting information system theory at CV.Agung Mandiri Motor. The results of this research indicate that the sales accounting information system implemented by CV. Agung Mandiri Motor is not yet fully suitable to support the effectiveness of internal control.
Pengaruh Faktor Keperilakuan Organisasi Terhadap Kegunaan Sistem Akuntansi Keuangan Daerah (Studi Kasus Pada Kantor Badan Pengelola Keuangan Dan Aset Daerah Kabupaten Sikka) Aloysius Theofilus Indrianto Max Pare; Maria Nona Dince; Emilianus Eo Kutu Goo
Jurnal Riset Akuntansi Vol. 1 No. 4 (2023): November : JURNAL RISET AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i4.896

Abstract

This research aims to test and analyze the effect of training, explaining the objectives and support of superiors on the usefulness of regional financial accounting systems. This type of research is quantitative research. The population in this study were civil servants at the Sikka Regency BPKAD office, with a sampling technique using saturated samples so that the number of samples in this study was 51 people. The data used in the research are primary data and secondary data using data collection methods, namely questionnaires. Data management in this research is multiple linear regression analysis using the SPSS software program. The results of this study indicate that training (X1), clarity of objectives (X2) and support from superiors (X3) partially influence the regional financial accounting system (Y) and also training (X1), clarity of objectives (X2) and support from superiors (X3 ) have a simultaneous effect on the regional financial accounting system (Y)
Analisis Strategi Keunggulan Bersaing Usaha Penjahit Rumahan dengan Pendekatan Analisis SWOT : Studi Kasus pada Usaha Jahit Ibu Mersi di Desa Habi Theresia Novita Maristela; Wilhelmina Mitan; Emilianus Eo Kutu Goo
Gemawisata: Jurnal Ilmiah Pariwisata Vol. 20 No. 2 (2024): Jurnal Ilmiah Pariwisata
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemawisata.v20i2.340

Abstract

This research aimed to analyze the competitive advantage strategy applied by Mrs. Mersi as a sewing business actor and the strategies carried out based on the SWOT analysis approach in Mrs. Mersi’s home tailoring business in Habi Village. This research data was obtained from interviews, observations, distributing questionnaires, and documentation. The findings of this research indicated that the Competitive Advantage Strategy applied by Mrs. Mersi consisted of low sewing rates, diverse products produced, and the ability to meet customer needs following the budget. Meanwhile, based on the SWOT analysis, the value (X,Y) = (0,3, -0,4). So Mrs. Mersi’s sewing business was included in quadrant II (Positive, Negative) which included a Diversification Strategy. Thus the strategy that needs to be pursued by Mrs. Mersi is to expand the sewing room or make a special room for sewing, improve more modern / sophisticated equipment, and do promotions.
Analisis Pengendalian Internal Atas Persediaan Obat pada Dinas Kesehatan Kabupaten Sikka Antonius Narang Eong; Maria Nona Dince; Emilianus Eo Kutu Goo; Marselus Don Bosko
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 2 No. 4 (2024): Oktober : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v2i4.2937

Abstract

This study aims to analyze internal control over drug inventory at the Sikka District Health Office. The method used in this study is a qualitative descriptive method, the sample in this study is the Pharmacist section at the Sikka District Health Office. The data collection method in this study is interviews and documentation which are then analyzed using the Miles and Huberman theory and adjusted to the existing data. The results of this study indicate that at the Sikka District Health Office, the use of SOPs for controlling drug inventory shows a commitment to creating a healthy control environment. The Sikka District Health Office has emphasized the importance of creating Standard Operating Procedures (SOPs) for all stages of drug inventory control from planning to recording and reporting. This shows a commitment to ensuring that the drug inventory management process is carried out in a structured and efficient manner, with detailed SOPs for each step. In the field of Supervision, Monitoring of drugs in relation to the internal control system at the Sikka District Health Office is carried out through monthly stock opname by checking the conformity between stock cards, physical goods, and reporting. This process reflects an effort to regularly monitor and evaluate the condition of drug inventory. The Sikka District Health Office can identify any discrepancies or inconsistencies that may indicate problems in inventory management. This step allows them to immediately take necessary corrective actions, such as further investigation or inventory adjustments, to ensure that drug inventory remains well-managed and accurate.
Peran Badan Anggaran dan Pengawasan dalam Pembahasan Sistem Perubahan Anggaran Karolina Mustika Elan Dua; Emilianus Eo Kutu Goo; Nunsio Handrian Meylano
Jurnal Ekonomi Manajemen Akuntansi Vol. 30 No. 2 (2024): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/ema.v30i2.121

Abstract

This research aims to find out the role of the budget and supervisory body in discussing the budget change system. To identify problems, this research uses qualitative research. Data collection techniques use interviews, observation and document study. It can be concluded that Budget changes are the process of adjusting previously approved budget allocations due to changes in conditions, priority needs, or realization of income and expenditure that is not in accordance with the initial plan. The budget change system refers to the mechanism that regulates how the government or organization implements the plan that regulates how the government or organization implements the agreed budget plan. Agreed budget. This process aims to align the budget with actual conditions, such as changes in economic assumptions, the reality of spending and revenues, or urgent needs.
Pengaruh Total Assets Turn Over Terhadap Return On Assets Pada KSP Kopdit Pintu Air Emilianus Eo Kutu Goo
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2437

Abstract

Assets are wealth owned by a company. Therefore, good asset management is very necessary so that the results obtained by the company each period will be maximized. This research aims to determine the effect of Total Assets Turn Over on Return On Assets at KSP Kopdit Pintu Air. The type of research used in this research is quantitative descriptive research. The population of this research is KSP Kopdit Pintu Air while the sample used in this research is the financial report of KSP Kopdit Pintu Air from 2016 - 2020. The data collection method in this research was carried out by literature study and documentation. The data analysis technique used is simple linear regression analysis. Meanwhile, research data processing uses the help of the IBM SPSS Statistics 23 application. Based on the results of data processing and analysis that has been carried out, the results show that Total Asset Turn Over (TATO) has a significant influence on Return On Assets (ROA).
Pengaruh Partisipasi Anggaran Dan Akuntansi Pertanggungjawaban Terhadap Kinerja Manajerial Pada KSP. Kopdit Hiro Heling Maria Venselina Nona Yeni; Henrikus Herdi; Emilianus Eo Kutu Goo
Journal of Creative Student Research Vol. 1 No. 5 (2023): Oktober : Journal of Creative Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jcsrpolitama.v1i5.2507

Abstract

This research aims to determine the effect of budget participation and responsibility accounting on managerial performance at KSP. Chief of Staff Hiro Heling. The type of research used in this research is quantitative associative research. The population in this study were all KSP employees. Kopdit Hiro Heling, with a sampling technique using a saturated sample so that the number of samples in this study amounted to 45 people. The data used in this study is primary data with data collection methods, namely questionnaires. Methods of data analysis using multiple linear regression analysis. The results showed that partially budgetary participation variables had an effect on managerial performance variables, responsibility accounting variables had an effect on managerial performance variables and budgetary participation and accountability accounting variables had an effect on managerial performance.
Co-Authors Agnes Dua Ona Aloysius Theofilus Indrianto Max Pare Antonius Narang Eong Elisabeth Luju Elisabeth Sherly Noveli Simon Fransiskus Steven Henrikus Herdi Karolina Mustika Elan Dua Maksima Toyo Maria Agustina Rau Maria Beatrix Susanti Tapo Maria Nona Dince Maria Venselina Nona Yeni Marselus Don Bosko Nunsio Handrian Meylano Theresia Novita Maristela Thereza Indariani Peni Ndo Wihelmina Mitan Wilhelmina Mitan