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Analisis Penyajian Laporan Keuangan Pada Paroki Katedral St. Yoseph Maumere Berdasarkan Isak 35 Thereza Indariani Peni Ndo; Wihelmina Mitan; Emilianus Eo Kutu Goo
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.v2i4.1418

Abstract

This study aims to determine the presentation of existing financial reports and also to know the presentation of financial reports at St.Yoseph Maumere Cathedral Parish based on ISAK 35. The method used is a type of qualitative research. The research data was obtained from the financial reports of St.Yoseph Maumere Cathedral Parish. Sources of data using primary data and secondary data collected by researchers using interviews, observation and documentation. In data analysis techniques, it has gone through the process of data collection, data reduction, data presentation and drawing conclusions. The research stages used the pre-field stage, the field work stage, the data analysis stage, and the report writing stage. The results of this study indicate that St.Yoseph Maumere Cathedral Parish has implemented the presentation of financial statements in the form of cash in and cash out. The presentation of financial reports based on the interpretation of accounting standards according to ISAK 35 at St.Yoseph Maumere Cathedral Parish has not been implemented due to a lack of knowledge and ability to apply an accounting system according to ISAK 35.
Penguatan Partisipasi Masyarakat dalam Meningkatkan Kepemilikan Akta Kelahiran pada Dinas Kependudukan dan Pencatatan Sipil Kabupaten Sikka Fransiskus Steven; Elisabeth Luju; Emilianus Eo Kutu Goo
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i2.2052

Abstract

This reseach aims to find out how strengthen community participation in increasing ownership of birth certificates at the Sikka Regency Population and Civil Resgistration Services. To identify problems, this research uses qualitative research. This data collection techniques use observation, interviews, and documentation. It can be concluded that the factors that influence the deline in community participation are caused by community awareness, lack of community knowledge, living environment, and limited access. Efforts to increase community participation include providing outreach, improving services programs, and collaborating with community leaders and educational institutions such as kindergartens
PENGARUH PENGUNGKAPAN AKUNTANSI LINGKUNGAN DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2021-2023) Maria Agustina Rau; Wilhelmina Mitan; Emilianus Eo Kutu Goo
Jurnal Projemen UNIPA Vol. 12 No. 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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

Abstract

This research aimed to examine the effect of environmental accounting disclosure and good corporate governance mechanisms on the financial performance of basic industry and chemical manufacturing companies listed on the Indonesia Stock Exchange for the period 2021-2023. This research used a quantitative causal approach with multiple linear regression data analysis to examine the relationship between environmental accounting disclosure and good corporate governance mechanisms (managerial ownership, institutional ownership, independent board of commissioners, and audit committee) on financial performance. The research data was obtained from secondary data in the form of financial reports and annual reports of the companies included in the sample. The results of this research indicated that, partially, environmental accounting disclosure did not have a significant effect on financial performance. Good corporate governance mechanisms, namely managerial ownership, institutional ownership, and independent boards of commissioners, did not have a significant effect on financial performance. Meanwhile, audit committees did not have a significant effect on financial performance. Simultaneously, environmental accounting disclosure and good corporate governance mechanisms had a significant effect on financial performance.
Implementasi Spiritualitas Manajemen Keuangan dalam Pengelolaan Keuangan Biara Kongregasi PIJ Wairklau Maumere Krispina Kara; Wilhelmina Mitan; Emilianus Eo Kutu Goo
Dharma Ekonomi Vol. 32 No. 2 (2025): November: DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v32i2.351

Abstract

This research is a case study describing the implementation of spirituality in financial management at the Wairklau Congregation Monastery of PIJ Maumere. The objective is to evaluate the application of the values of simplicity, transparency, and responsibility in financial management. The research utilized qualitative methods with an ethnographic approach, incorporating interviews, observations, and document reviews. The findings show that spirituality in financial management is effectively implemented in accordance with the established guidelines. Managers carry out their duties as a form of service, without expecting compensation, demonstrating a strong sense of spiritual commitment. One of the main challenges identified is maintaining effective communication within the team. This emphasizes the significance of managers who internalize spiritual values, enabling them to serve with integrity, responsibility, and accountability. Furthermore, it highlights the role of spirituality in fostering ethical behavior in financial practices. This research underscores the need for ongoing training and internalization of these values to enhance financial management effectiveness in religious institutions.
Impact of Virtual Reality-Based Training Programs on Employee Skill Development and Job Satisfaction in Technology Industries Emilianus Eo Kutu Goo; Novi Yanti; Elmira Haci Yusifova
Management Dynamics: International Journal of Management and Digital Sciences Vol. 1 No. 3 (2024): July: International Journal of Management and Digital Sciences
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/managementdynamics.v1i3.446

Abstract

The rapid advancements in technology have increased the demand for more efficient and effective training programs, especially in the technology sector. This study explores the impact of Virtual Reality (VR)-based training programs on employee skill development and job satisfaction, comparing them to traditional training methods. A controlled group experiment was conducted with employees from various departments such as IT, software development, and customer service. Participants were randomly assigned to either a VR-based training program or a traditional training program. Data was collected using pre- and post-training surveys to measure changes in employee skills and job satisfaction, as well as interviews to gather qualitative insights into employee experiences. The results revealed that VR training significantly enhanced employee engagement, skill acquisition, and overall job satisfaction. VR-based training allowed employees to engage in practical, hands-on tasks in a controlled, immersive environment, leading to higher motivation and a greater sense of accomplishment. In comparison, traditional training methods did not yield the same level of improvement in engagement or skill development. The study also identified several challenges associated with implementing VR training, including high initial costs, technical limitations, and the learning curve for employees adapting to VR environments. Despite these challenges, the findings suggest that VR training offers substantial benefits in enhancing employee competencies and job satisfaction. The study concludes with recommendations for integrating VR into employee development strategies, especially in technology industries, and proposes further research to explore the long-term impacts and scalability of VR training across different industries.