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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis PAKDEMAS : Jurnal Pengabdian Kepada Masyarakat Journal of Law, Poliitic and Humanities Safari : Jurnal Pengabdian Masyarakat Indonesia Populer: Jurnal Penelitian Mahasiswa Journal of Creative Student Research Jurnal Mutiara Ilmu Akuntansi Jurnal Kewirausahaan dan Manajemen Bisnis CUAN Jurnal Riset Ekonomi dan Akuntansi Jurnal Accounting UNIPA Jurnal Akuntan Publik Jurnal Mahasiswa Kreatif Jurnal Projemen UNIPA Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Management Dynamics: International Journal of Management and Digital Sciences
Yoseph Darius Purnama Rangga
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ANALISIS SUMBER DAN PENGGUNAAN KAS DAN DAMPAKNYA TERHADAP LIKUIDITAS PADA PERUSAHAAN UMUM BULOG KANTOR CABANG MAUMERE PERIODE 2017-2019 Cicilia Ayu Wulandari Nuwa; yoseph darius purnama rangga; Imanuel Wellem; Kasilda Yuni Saputry
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2021): JULI: Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v14i1.350

Abstract

The purposes of this research were to analyze the sources of cash, to analyze the application of cash, to analyze the liquidity level, and to analyze the effect of source and application of cash on liquidity at the National Logistical Supply Agency of Maumere Branch Office. The results of analysis showed that in the period of 2017-2018, the sources of cash weretaken from the decrease of accounts receivable, inventory of indirect material, the increase of accumulation depreciation of building and machinery, the decrease of sales revenue bank,the increased of account payable, the increase of accrued expense, the increase of regional division connection, the increase of capital, the decrease of cash. The application of cash in 2017-2018 covered the increase of down payment, merchandise inventory and tax payable. In the period of 2018-2019, the sources of cash were taken from the increase of down payment, the increase of accumulation depreciation of building and machinery, the increase of procurement payable and tax payable, the increase of accrued expense, the increaseof regional division connection. The application of cash in the period of 2018-2019 covered the increase of accounts recerivable, the increase of merchandise inventory and inventory of indirect material, the increase of prepaid expenses, the increase of sales revenue bank, the decrease of account payable, the decrease of profit or loss accumulation, and the increase of cash.Based on the results of this research, it can be conclueded that if the cash of National Logistica Supply Agency increased, the liquidity level would also increase, meanwhile if the cash of National Logistic Supply Agency descreases, the liquidity level will also decrease. Keywords: Source of Cash, Application of Cash, Liquidity
RENTABILITAS EKONOMI DITINJAU DARI ASPEK PERPUTARAN KAS DAN PERPUTARAN PIUTANG (STUDI KASUS PADA KOPERASI KREDIT TUKE LER HEWOKLOANG, MAUMERE) Viktor Eko Transilvanus; yoseph darius purnama rangga; Antonius Philipus Kurniawan Gheta; Cicilia Ayu Wulandari Nuwa
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2021): JULI: Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v14i1.351

Abstract

ABSTRACT This study is aims to determine the effect of the level of (1) cash turnover against economic rentability, (2) the accounts receivable turnover against economic rentability, (3) cash turnover and accounts receivable turnover for economic rentability. Subjects in this study is a credit cooperative Tuke Ler Hewokloang and its object is cash turnover, accounts receivable turnover and economical rentability. The type of date in this study were collected quntitative data with documentation techniques and analyzed using multiple linier regression analysis. The Result of this study showed (1) the level of cash turnover does not affect the economic rentability, (2) the level of accounts receivable turnover ratehas an effect and not significant to economic rentability, (3) the level of cash turnover and accounts receivable turnover rates affect and significant the economic rentability in Credit Cooperative Tuke LerHewokloang. Keyword: cash turnover, receivable turnover, economic rentability.
PENGARUH MODERNISASI SISTEM ADMINISTRASI DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK PADA BADAN PENDAPATAN DAERAH KABUPATEN SIKKA Floriati Marcini; Yosefina Andia Dekrita; Yoseph Darius Purnama Rangga
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 | Full PDF (899.067 KB) | DOI: 10.2221/accounting.v2i1.41

Abstract

Penelitian ini bertujuan untuk menguji pengaruh modernisasi sistem administrasi dan pengetahuan perpajakan terhadap kepatuhan wajib pajak pada Badan Pendapatan Daerah Kabupaten Sikka. Hal ini dilatarbelakangi oleh rendahnya presentase kepatuhan pajak yang di sebabkan oleh wajib pajak yang masih kesulitan dalam penggunaan sistem administrasi pajak yang modern dan pengetahuan tentang perpajakan yang masih minim. Penelitian ini menggunakan pendekatan kuantitatif. Teknik pengambilan sampel dilakukan dengan menggunakan Rumus Slovin dengan jumlah 100 responden. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah kuesioner dengan menggunakan pengukuran skala Likert. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa modernisasi sistem administrasi dan pengetahuan perpajakan berpengaruh terhadap kepatuhan wajib pajak pada Badan Pendapatan Daerah Kabupaten Sikka. Saran dalam penelitian ini yaitu Badan Pendapatan Daerah Kabupaten Sikka harus fokus dalam upaya sosialisasi terkait perkembangan sistem administrasi, agar wajib pajak memiliki pemahaman yang baik akan sistem perpajakan yang berkembang secara modern dan meningkatkan sarana dan prasarana menyangkut layanan sistem jaringan atau aplikasi pembayaran onilne.
PENGARUH KINERJA PEGAWAI DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (Studi kasus pada Badan Pengelola Keuangan dan Aset Daerah Kabupaten Sikka) Fransiscus De Romario; Yoseph Darius Purnama Rangga; Yohana Erlin
Jurnal Accounting UNIPA Vol 1, No 2 (2022): Jurnal Accounting UNIPA
Publisher : Program Studi Akuntansi Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.067 KB) | DOI: 10.2221/accounting.v1i2.25

Abstract

This study aims to improve performance in agencies and further develop knowledge and test the effect of employee performance and the use of information technology on the timeliness of financial reporting. This type of research is descriptive and quantitative research. The population in this study is the number of all employees divided into several divisions with a total of 50 employees. The sampling technique using the Saturated Sampling technique with the number of samples used was 37 respondents taken based on the returned questionnaire. Data collection was carried out using a questionnaire measured with a Likert Scale. The analysis methods used are Multiple Linear Regression Analysis, T Hypothesis Test, F Hypothesis Test and Coefficient of Determination. The results showed that employee performance has a significant effect on the timeliness of financial reporting. The use of information technology has a significant effect on the timeliness of financial reporting. For related agencies, in order to improve performance in agencies and further develop the use of information technology so that financial management and reporting can be even better. Keywords : Employee Performance, Utilization of Information Technology, Timeliness of Financial  eporting.
Analisis Faktor-Faktor Yang Mempengaruhi Pendapatan Pedagang Di Pasar Alok Maumere Maria Martina Mboko; Henrikus Herdi; Yoseph Darius Purnama Rangga
Populer: Jurnal Penelitian Mahasiswa Vol. 2 No. 3 (2023): September : Jurnal Penelitian Mahasiswa
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/populer.v2i3.1194

Abstract

The purpose of this research is to identify and analyze the factors that affect the income of traders in Alok Maumere Market. The analytical method used in this study is an associative-specific method with a quantitative approach. The sample in this study were 84 respondents. The data used are primary data and secondary data. Retrieval of data using observation, interviews, and questionnaires. While the data analysis technique is a multiple linear regression analysis technique. The results of this study indicate that capital has no effect on the income of traders in the Alok Maumere Market. While working hours have a positive and significant effect on the income of traders at the Alok Maumere Market. So it can be concluded that both positive and significant business capital and working hours have an effect on the income of traders at the Alok Maumere Market.
Analisis Penerapan Akuntansi Perpajakan pada Koperasi Simpan Pinjam Ikamala Larantuka Aloysia Roma Rebu; Wilhelmina Mitan; Yoseph Darius Purnama Rangga
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i3.2406

Abstract

This research aims to determine the application of tax accounting at the Ikamala Larantuka Cooperative. This research uses a qualitative method with a qualitative descriptive and quantitative descriptive approach. The data collection techniques used are observation, interviews and documentation. The data analysis technique, namely qualitative data analysis, begins with the data reduction stage, data presentation and drawing conclusions and verification as well as analyzing financial report data with fiscal reconciliation in accordance with tax regulations and legislation. The research results show that the Ikamala Larantuka cooperative has implemented tax accounting, but several errors were still found in paying income tax (PPh) which was not in accordance with Minister of Finance Regulation No. 242/PMK.03/2014 concerning procedures for paying and remitting taxes and the financial reports presented by cooperatives are not in accordance with applicable tax laws and regulations due to differences in calculations in commercial financial reports and fiscal financial reports where there are differences in recognition of income and costs according to Income Tax Law Regulation Number 36 of 2008.
Pengaruh Simpanan Saham terhadap Ketahanan Lembaga pada KSP Kopdit Guru Kelubagolit Adonara Anastasia Ina Boro; Konstantinus Pati Sanga; Yoseph Darius Purnama Rangga
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): December: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i4.2476

Abstract

The aim of this research is to examine and analyze the effect of stock savings on the resilience of the KSP Kopdit Guru Kelubagolit Adonara institution. This research is a type of quantitative research with an associative approach. The data used in this research is financial report data consisting of the number of shares deposits and remaining business results of KSP Kopdit Guru Kelubagolit Adonara for the 2014 – 2023 financial year. The data analysis method used in this research is simple linear regression analysis. The results of this research show that the sig. (p-value) of the stock savings coefficient is 0.001 < 0.05, with a calculated t value of 5.029 > t table 1.81246. This shows that stock savings have a significant effect on Remaining Business Results, with a regression coefficient for Stock Savings of 0.168, which shows that every increase in Stock Savings will increase SHU by IDR 0.168. This means that there is a positive relationship between Share Savings and SHU, where an increase in Share Savings will lead to an increase in the cooperative's financial performance as measured through SHU.
Pengaruh Faktor Keperilakuan Organisasi Terhadap Sistem Akuntansi Keuangan Daerah Pada Badan Pengelola Keuangan Dan Aset Daerah Kabupaten Sikka Marlince Dipi Gapa; Henrikus Herdi; Yoseph Darius Purnama Rangga
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.1036

Abstract

This study aims to determine and examine the influence of organizational behavior factors on the implementation of the regional financial accounting system. This type of research is descriptive and quantitative research. The population in this study was the total number of employees divided into several divisions with a total of 51 employees. The sampling technique used was to use saturated sampling with the number of samples used was as many as 41 respondents taken based on questionnaires that returned. Data collection was carried out using questionnaires measured with Likert scales. The analysis methods used are Multiple Linear Regression Analysis, T Hypothesis Test, F Hypothesis Test and Coefficient of Determination. The results of this study show that superior support and training do not affect the implementation of the regional financial accounting system while the clarity of objectives has a positive effect on the implementation of the regional financial accounting system.
Pengaruh Kualitas Produk dan Harga Terhadap Kepuasan Konsumen Di Cafe Rindu Lokaria Yoanistha Yuliani Eltantian; Yoseph Darius Purnama Rangga; Nunsio Handrian Meylano
Jurnal Projemen UNIPA Vol. 10 No. 3 (2023): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v10i3.153

Abstract

Penelitian ini bertujuan untuk: (1) mengetahui pengaruh kualitas produk terhadap kepuasan konsumen di Cafe Rindu Lokaria (2) mengetahui pengaruh harga terhadap kepuasan konsumen di Cafe Rindu Lokaria (3) Untuk mengetahui pengaruh kualitas produk dan harga terhadap kepuasan konsumen di Cafe Rindu Lokaria. Jenis penelitian ini menggunakan penelitian kuantitatif dengan pendekatan asosiatif. Pada penelitian ini, ukuran sampel diambil dengan menggunakan rumus Slovin berjumlah 100 responden yang berasal dari konsumen Cafe Rindu Lokaria. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan statistik inferensial yaitu regresi linier berganda. Pengujian hipotesis dilakukan melalui uji F dan Uji t. Hasil penelitian ini menunjukkan bahwa: (1) kualitas produk berpengaruh secara parsial dan signifikan terhadap kepuasan konsumen dengan nilai t hitung sebesar 3.533 > 1.98472, (2) harga berpengaruh secara parsial dan signifikan terhadap kepuasan konsumen Cafe Rindu Lokaria dengan t hitung sebesar 8.225 > 1.98472 (3) kualitas produk dan harga berpengaruh secara simultan dan signifikan terhadap terhadap kepuasan konsumen Cafe Rindu Lokaria dengan nilai F tabel sebesar 116.938 > 3.09.
Analisis Pengaruh Aspek Sikap, Persepsi, Dan Emosi Terhadap Penerapan Sistem Akuntansi Persediaan Pada PT. Mitra Usaha Flores Merry Christanty; Wilhelmina Mitan; Yoseph Darius Purnama Rangga
Jurnal Mahasiswa Kreatif Vol. 1 No. 5 (2023): September : Jurnal Mahasiswa Kreatif
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jmk-widyakarya.v1i5.1241

Abstract

This study aims to determine the effect of attitudes, perceptions, and emotions on the implementation of the inventory accounting system that is run at PT. Flores Business Partners is a company that trades goods. The research population was all employees of PT. Flores Business Partners are 90 people. Meanwhile, the research sample was 55 respondents obtained from purposive sampling technique. Data collection in this research used primary data in the form of a questionnaire. The method of multiple linear regression analysis using SSPS 26. This study shows the results that the attitude aspect does not affect the application of the inventory accounting system. This is because the attitude of employees is classified as good so that they do the job according to the procedures set by the company. Meanwhile, aspects of perception and emotion influence the implementation of the accounting accounting system.
Co-Authors Aemelia Antonetha Bira Agustina Fausta Agustino Resen Wakhe Aloysia Roma Rebu Aloysia Wihelmina Iry Aloysius Aryanto Moa Panga Anastasia Ina Boro Anastasia Nona Riasna Andreas Rengga Angelina Bare Tapun Cicilia Ayu Wulandari Nuwa Claudensia Yuli Lolan Elisabeth Gare Ngole Elisabeth Susanti Elisabeth Vicha Evarista Maring Enjelina Hestia Du’a Ana Floriati Marcini Fransiscus De Romario Fransiska Amelya Agata Fransiska Anyelis Gabriela Florensia Bura Gabriela Triska Ta’a Gardianus Irwanto Rapa Gelo Lodo Helena Adventy Gudipung Henrikus Herdi Imanuel Wellem Kasilda Yuni Saputry Khanlar Ilgar Ganiyev Konstantinus Pati Konstantinus Pati Sanga Kornelia Kristina Kurniawan Gheta, Antonius Philipus Maria Ednawati Woga Maria Konsita Ani Misa Maria Luciani Anryck Da Ona Maria Martina Mboko Maria Melania Maria Nona Dince Maria Yunita Heret Marlince Dipi Gapa Menge, Maria Helmiana Wea Merry Christanty Micael Josviranto Muhammad Syahrul Ramadhan Syabanda Niken Aurelia, Pipiet Nunsio Handrian Meylano Rikarda Bara Rosa Maria Bawang Rosalia Kasilda Sonia Satriawaty Baragau SRI RAHAYU Theresia Deby Susanti Theresia Helfriati Theresia Yulyani Thresia Winarti Viktor Eko Transilvanus Wilhelmina Mitan Yoanistha Yuliani Eltantian Yohana Erlin Yohana Octaviana Oncu Lid Pagan Yohana P. A. A. L Yosefina Andia Dekrita