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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.
Analisis SWOT Untuk Pengembangan Strategi Bisnis UMKM Oleh-Oleh Berbasis Tenun Ikat di Toko Jayabaru Maumere Emilianus Eo Kutu Goo; Noventus Sodi; Theresia Yunita; Chatarina Elvinda; Maria Novita Sari; Barnabas Kevin Keli; Petrus Viktorius Nong Viki Keitimu
Jurnal Kemitraan Masyarakat Vol. 2 No. 4 (2025): Desember : Jurnal Kemitraan Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/jkm.v2i4.2644

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in Indonesia's economic development, particularly in developing products based on local wisdom. Toko Jayabaru is an MSME that markets Maumere's signature souvenirs made from traditional ikat woven fabric, facing various challenges and opportunities amid business and tourism dynamics. This study aims to identify internal and external factors affecting Toko Jayabaru's performance and formulate appropriate business development strategies through SWOT analysis. The research employs a qualitative descriptive approach with data collection through in-depth interviews with the owner and management of Toko Jayabaru. Data analysis uses the SWOT framework (Strengths, Weaknesses, Opportunities, Threats) to identify the business's strategic position and formulate alternative development strategies. Toko Jayabaru's main strengths lie in strong local cultural identity, authentic product quality, and adequate business experience. Weaknesses include limited digital marketing, restricted production capacity, and lack of derivative product variations. Opportunities encompass Flores tourism sector growth, increasing interest in local products, and potential strategic collaborations. Main threats are competition from similar products, influx of imitation products, and dependence on tourism sector fluctuations. Recommended development strategies include strengthening branding through storytelling, diversifying woven derivative products, optimizing digital marketing, strategic collaboration with tourism stakeholders, enhancing human resource capacity, and implementing customer loyalty programs. Implementation of these strategies is expected to increase MSME competitiveness while preserving Maumere's local culture.
Strategi Pengembangan Usaha Biliar Melalui Pendekatan Analisis SWOT di Kota Uneng, Kabupaten Sikka Emilianus Eo Kutu Goo; Maria Fransiska Angelina; Maria Meliani; Maria Paulina Novitasari; Oktavia Jaslina Rini; Maria Oktavia Alexandria
Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal Vol. 3 No. 1 (2026): Januari: Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/masyarakatmandiri.v3i1.2725

Abstract

This study aims to formulate development strategies for a billiard business in Kota Uneng, Sikka Regency, using the SWOT analysis approach. The activity was carried out through field observations, interviews with the business owner, SWOT training sessions, and guided preparation of the strategic matrix. The analysis indicates several strengths, including a strategic location, adequate facilities, and affordable service prices. However, weaknesses were also identified, such as limited capital, insufficient promotional activities, and suboptimal operational management. Opportunities arise from the growing interest in recreational activities and the potential for collaboration with local community groups. Meanwhile, threats include competition from similar businesses and shifts in entertainment preferences. Based on these findings, SO, WO, ST, and WT strategies were formulated to be implemented gradually to enhance competitiveness and ensure business sustainability. These strategies provide a practical guide for improving service quality and strengthening the market position of the billiard enterprise.
Analisis Kekuatan, Kelemahan, Peluang, dan Ancaman Usaha Bengkel Karel Wairhubing, Kabupaten Sikka Theresia Yunivita Ertilia; Emilianus Eo Kutu Goo; Veronika Toa; Benediktius Te Basa; Yohanes Kristo Doke; Margareta Valencia Custodi; Denisco Vanstefen Naga Costa
Pemberdayaan Masyarakat : Jurnal Aksi Sosial Vol. 2 No. 4 (2025): Desember: Pemberdayaan Masyarakat : Jurnal Aksi Sosial
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/aksisosial.v2i4.2832

Abstract

This study aims to analyze the internal and external conditions of Karel Workshop in Wairhubing, Sikka Regency, using a SWOT approach (Strengths, Weaknesses, Opportunities, and Threats) as a basis for formulating business development strategies. The research employed a qualitative descriptive method with data collected through in-depth interviews with the owner, employees, and customers, as well as secondary data from documents and official statistics. The findings indicate that Karel Workshop possesses several strengths, including meticulous service quality, strong interpersonal relationships with customers, and mechanic skills acquired through self-learning. However, the workshop also faces weaknesses such as limited equipment, the absence of a structured management system, and a lack of digital promotion. Opportunities that can be utilized include high public interest in motorcycle modification, potential motorcycle painting services, a strategic location, and possible partnerships with spare-part suppliers. Meanwhile, the main threats include rising spare-part prices, competition among workshops, and occupational safety risks. Overall, the study recommends strengthening digital promotion, improving business management, enhancing workshop facilities, and implementing safety standards to support the sustainable development of Karel Workshop.
Analisis Strategi Pengembangan Industri Coklat Lokal COSIK Berbasis Kakao Kabupaten Sikka Anastasia Krisyanti; Emilianus Eo Kutu Goo; Patricius Santio L.S.Botu; Maria Fitriana Dewi Damayanti; Maria Rosadalima; Mikhael Anjelo
Jurnal Pelayanan Masyarakat Vol. 2 No. 4 (2025): Desember:Jurnal Pelayanan Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/jpm.v2i4.2805

Abstract

This study aims to describe the production process, business strategy, and product offerings of the COSIK chocolate factory located in Maumere, Sikka Regency, East Nusa Tenggara. The COSIK chocolate factory utilizes local raw materials, such as cocoa beans, obtained directly from local farmers, and implements a processing process without the use of chemical preservatives. This approach not only increases the added value of local products but also supports community economic empowerment through partnerships with cocoa farmers in the region. Furthermore, the use of simple yet modern technology enables a hygienic production process that meets quality standards. The results show that the COSIK chocolate factory contributes to improving the quality of local cocoa, developing innovative products based on natural ingredients, and strengthening the region's identity as a producer of quality chocolate. Thus, COSIK serves not only as a production unit but also as a sustainable business model that integrates environmental, social, and economic aspects in a food processing industry based on local resources.
Analisis Strategi dan Potensi Usaha Kuliner Bubur Ayam: Studi Kasus: Usaha "Kaka Celin" di Maumere Emilianus Eo Kutu Goo; Imelda Ndiki; Serafin Constatia Enjelita; Magdalena Grengan; Gabriela Christina; Christina Yovani Heret
Dinamika Publik: Jurnal Manajemen dan Administrasi Bisnis Vol. 4 No. 1 (2026): Jurnal Manajemen dan Administrasi Bisnis
Publisher : Politeknik Kampar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59061/dinamikapublik.v4i1.1297

Abstract

This study aims to analyze business strategies, operational processes, and challenges in running a chicken porridge culinary business in Maumere, focusing on the case of the “Kaka Celin” Chicken Porridge business. The research employs a qualitative approach using direct interviews with the business owner located at Kimang Buleng Street No. 3, Maumere. The collected data were analyzed descriptively to provide an overview of the implementation of strategic management practices in a small-scale culinary enterprise. The findings indicate that the success of the “Kaka Celin” business is influenced by several key factors, including its strategic location in front of a school and along a public traffic route, the uniqueness of its product in the form of chicken porridge served without broth, which is relatively uncommon in Maumere, and the use of social media as a promotional tool to reach a wider customer base. In terms of operations, the business sells an average of 70–90 portions of chicken porridge per day, generating an estimated daily net profit ranging from IDR 400,000 to IDR 500,000 from various menu combinations. The main challenge faced by the business is the need for strict time discipline, particularly the routine of waking up in the early morning hours to prepare production. Overall, this business demonstrates strong potential for sustainable development if the implemented strategies are managed consistently and effectively.
Analisis SWOT pada Usaha Jeanette Thrift Maumere Emilianus Eo Kutu Goo; Maria Fraisceis Canserina Anggun Parera; Angela Felisitas Ina Ritan; Yosefa Yuliatrix; Anamaria Ellyria D’Nisa; Sakarias Leanaldi; Vinsensius Alfarodino Keytimu
MASMAN Master Manajemen Vol. 3 No. 4 (2025): Master Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/masman.v3i4.1172

Abstract

The purchase of secondhand goods, known as thrifting, involves acquiring and reselling pre-owned clothing at low cost. Originating from Western practices during the Great Depression in the United States, this activity is no longer solely about financial considerations it is also an effort to protect the ecosystem by reducing fashion waste and addressing the adverse impacts of fast fashion, such as pollution and unethical labor practices. In Indonesia, thrifting has expanded rapidly since the 2010s, supported by the creative industry, online access, and platforms like Shopee and Tokopedia. It contributes 10% to the nation’s creative economy (BPS 2022), with export value reaching Rp 100 trillion. This phenomenon has gained traction among young generations such as millennials and Gen Z, often aligning with local cultural traditions. In Maumere, a small city in East Nusa Tenggara with limited access to international fashion, thrifting has emerged as a primary option for students. Stores offer t-shirts, blouses, and dresses priced between Rp 20,000 and Rp 50,000, which suits their modest financial circumstances. Jeanette’s (Aunt Cindy’s) business focuses on top garments like crop t-shirts and crop blouses, leveraging online marketing through TikTok, Instagram, and Facebook to compensate for the store’s less-than-ideal location. This study employs a qualitative approach with direct interviews with Jeanette, using SWOT analysis for evaluation. Strengths: Affordable pricing and alignment with current fashion trends enhance customer loyalty. Weaknesses: Delayed inventory arrivals, "PHP" behavior (holding items without purchase), ineffective management, and limited product options. Opportunities: Adoption of digital technology and fashion trends. Challenges: Domestic competitors and low-priced imported goods. This study provides strategic guidance for small businesses in remote areas to adapt to the digital era.
Co-Authors Afdal Sayhudin Agnes Dua Ona Aloysius Theofilus Indrianto Max Pare Anamaria Ellyria D’Nisa Anastasia Krisyanti Angela Felisitas Ina Ritan Antonius Narang Eong Asdianti Asdianti Barnabas Kevin Keli Benediktius Te Basa Carolina Yunyta Duminggu Chatarina Elvinda Christina Yovani Heret Denisco Vanstefen Naga Costa Elisabet Luju Elisabeth Luju Elisabeth Sherly Noveli Simon Etmunda Felicyta R. Djati Fransiskus Steven Gabriela Christina Gita Yolanda Henrikus Herdi Imelda Atnasia Lambertini Imelda Ndiki Karolina Mustika Elan Dua Krispina Kara Kristiana Reinaldis Aek Magdalena Grengan Maksima Toyo Margareta Valencia Custodi Maria Agustina Rau Maria Beatrix Susanti Tapo Maria Fitriana Dewi Damayanti Maria Fraisceis Canserina Anggun Parera Maria Fransiska Angelina Maria Meliani Maria Modesta Missi Mone Maria Nona Dince Maria Novita Sari Maria Oktavia Alexandria Maria Paulina Novitasari Maria Reagni Gustiani Sambi Maria Rosa Oktaviani Toji Maria Rosadalima Maria Silvana M. Carcia Maria Venselina Nona Yeni Maria Yati Sonia Bria Marselus Don Bosko Mikhael Anjelo Nelci Elvida Klega Noventus Sodi Nunsio Handrian Meylano Oktavia Jaslina Rini Patricius Santio L.S.Botu Petrus Viktorius Nong Viki Keitimu Sahrul Hidayat Sakarias Leanaldi Serafin Constatia Enjelita Theresia Novita Maristela Theresia Yunita Theresia Yunivita Ertilia Thereza Indariani Peni Ndo Veronika Toa Vinsensius Alfarodino Keytimu Wihelmina Mitan Wilhelmina Mitan Yohanes Kristo Doke Yosefa Yuliatrix Yosefina Andia Dekrita Yusliani Julein Wole Yustina Olivia Da Silva