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Analisis Penerapan Sistem Pengendalian Internal Dalam Mengelola Dana Desa (Studi Kasus Pada Desa Wolokoli Kecamatan Bola Kabupaten Sikka) Maria Luciani Anryck Da Ona; Henrikus Herdi; Yoseph Darius Purnama Rangga
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.2044

This study aims to analyze how the implementation of the internal control system in managing village funds in Wolokoli Village, Bola District, Sikka Regency based on Government Regulation Number 60 of 2008 and Domestic Manteri Regulation Number 20 of 2018.This research is qualitative research with descriptive analysis method.This research data was obtained from observations and direct interviews with related parties regarding the implementation of the internal control system in managing village funds in Wolokoli Village as well as documentation by providing information about the general description of Wolokoli Village, Vision and Mission of Wolokoli Village, Wolokoli Village Organizational Structure, Wolokoli Village Financial Statements and other documents related to research.The results showed that in Wolokoli Village in the process of managing village funds in theory has referred to the Manteri Regulation in the State Number 20 of 2018, but in practice there are still programs that have not been running or have not been realized because they are still constrained in the quality of human resources, so that the management of village funds in Wolokoli Village has not been fully independent.In addition, in the implementation of the internal control system in Wolokoli Village, there are also still several points that have not been implemented properly so that it seems not transparent.

Pemahaman dan Kepedulian dalam Penerapan Green Accounting pada UMKM Tempe di Kabupaten Sikka Claudensia Yuli Lolan; Wilhelmina Mitan; Yoseph Darius Purnama Rangga
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 4 (2024): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i4.3343

This research aims to determine understanding and concern in implementing green accounting in Tempe MSMEs in Sikka Regency. This research uses a qualitative descriptive method. The data collection techniques used were interviews and documentation. The data analysis technique, namely descriptive analysis, begins with the data reduction stage, data presentation and conclusion drawing or verification. The research results show that tempe MSMEs in Sikka Regency, consisting of the Super Jaya tempe factory, Sidu Moro tempe factory, Bintang Jaya tempe factory, Putra Fajar tempe factory, have an understanding and concern for the environmental impact of the business activities they carry out. A manifestation of the understanding of tempeh MSMEs in Sikka Regency regarding the environment is by charging environmental costs in the tempeh production process. The environmental costs charged include the costs of storage tanks, filters, labs, plastic, banana leaves and waste. However, tempe MSMEs do not yet have sufficient understanding to apply the green accounting concept as a whole to the presentation of financial reports. The manifestation of concern for tempeh MSMEs in Sikka Regency is through maintaining business continuity, business raw materials, business waste, organic and non-organic waste, environmentally friendly equipment, understanding environmental costs and being directly assisted by the Health Service and the Sikka Regency Environmental Service.

EDUKASI BAHAYA MEROKOK PADA TINGKAT PENGETAHUAN MASYARAKAT DI DUSUN LEWOMUDAT DESA WAIPAAR Yoseph Darius Purnama Rangga; Gardianus Irwanto Rapa; Yohana P. A. A. L; Gelo Lodo; Theresia Helfriati; Elisabeth Gare Ngole; Maria Konsita Ani Misa; Menge, Maria Helmiana Wea; Rosalia Kasilda
PAKDEMAS : Jurnal Pengabdian Kepada Masyarakat Vol 4 No 1 (2024): Desember
Publisher : Fakultas Pertanian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/pakdemas.v4i1.272

Smoking behavior is an activity or smoking activity that starts from burning, smoking until exhaling it out to cause cigarette smoke which is measured through perceptions and activities towards smoking. Cigarette smoke contains three of the most dangerous chemicals, namely tar, nicotine, and carbon monoxide. This activity aims to increase knowledge of the dangers of smoking in the house and the dangers of smoking for health and the economy. The purpose of this community service activity is to provide education or counseling about the dangers of smoking at home and the dangers of smoking for health and the economy, so that there is an increase in knowledge in the community of Lewomudat Hamlet, Waipaar Village, Talibura District. The method used in community service activities is counseling through three stages, namely the preparation, implementation, and evaluation monitoring stages. This activity was carried out on July 05, 2024 involving 20 people. The results obtained show that there is a significant difference between the level of community knowledge before and after being given educational material or counseling.

ANALISIS FAKTOR PENYEBAB DAN DAMPAK PERNIKAHAN DINI DI DESA WAIPAAR, KECAMATAN TALIBURA Yoseph Darius Purnama Rangga; Elisabeth Vicha Evarista Maring; Theresia Yulyani; Fransiska Anyelis; Aloysius Aryanto Moa Panga; Aloysia Wihelmina Iry; Muhammad Syahrul Ramadhan Syabanda; Gabriela Triska Ta’a; Elisabeth Susanti
PAKDEMAS : Jurnal Pengabdian Kepada Masyarakat Vol 4 No 1 (2024): Desember
Publisher : Fakultas Pertanian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/pakdemas.v4i1.273

A wedding is a marriage vow ceremony carried out by two people with the intention of building a household which is formalized according to custom, religion and law. The aim of this research is to determine the number of couples who marry at an early age in Waipaar Village. The method in this research is quantitative research using observation and interview data collection techniques. The sample from this study consisted of 100 couples consisting of 50 couples who married young. The implementation method is in the form of community service activities using educational strategies. Interview results from 10 couples representing 50 couples said that their parents were not able to afford education so they made the decision to marry at an early age, because they thought that marrying at an early age could ease the burden on their parents. And also encouraging them to have their own home after marriage is to live more independently and can bring comfort and a sense of calm.

Strategi Peningkatan Kinerja Karyawan Melalui Pelayanan Anggota Pada KSP Kopdit Sube Huter Yohana Octaviana Oncu Lid Pagan; Wilhelmina Mitan; Yoseph Darius Purnama Rangga
Jurnal Mutiara Ilmu Akuntansi Vol. 1 No. 1 (2023): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i1.1146

Penelitian ini bertujuan untuk mengetahui bagaimana strategi peningkatan kinerja karyawan pada KSP Kopdit Sube Huter. Strategi peningkatan kinerja karyawan adalah cara atau metode yang digunakan koperasi untuk memaksimalkan tingkat keberhasilan karyawan dalam melaksanakan tugas serta kemampuan untuk mencapai tujuan yang telah ditetapkan. Kinerja karyawan dinyatakan baik dan sukses jika tujuan yang diinginkan koperasi dapat tercapai dengan baik. Metode analisis yang digunakan dalam penulisan ini adalah analisis deskriptif kualitatif yang berusaha menjelaskan sedetail mungkin objek serta masalah berdasarkan hasil pengamatan penulis, hasil wawancara, dan dokumentasi yang penulis peroleh berupa Laporan RAT (Rapat Anggota Tahunan) KSP. Kopdit Sube Huter dan Buku Peraturan Perusahaan KSP. Kopdit Sube Huter Tahun 2020 – 2022. Adapun dari hasil kajian ini menunjukan bahwa KSP. Kopdit Sube Huter telah menerapkan empat (4) strategi dalam meningkatkan kinerja karyawannya yaitu; Pendidikan dan Pelatihan, Perekrutan karyawan melalui tahapan seleksi, Penegakan Aturan dan Kebijakan bagi Karyawan, dan Penilaian Kinerja Karyawan.

Analisis Penerapan Sistem Pengendalian Internal Dalam Mengelola Dana Desa (Studi Kasus Pada Desa Wolokoli Kecamatan Bola Kabupaten Sikka) Maria Luciani Anryck Da Ona; Henrikus Herdi; Yoseph Darius Purnama Rangga
Jurnal Mutiara Ilmu Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.2044

This study aims to analyze how the implementation of the internal control system in managing village funds in Wolokoli Village, Bola District, Sikka Regency based on Government Regulation Number 60 of 2008 and Domestic Manteri Regulation Number 20 of 2018.This research is qualitative research with descriptive analysis method.This research data was obtained from observations and direct interviews with related parties regarding the implementation of the internal control system in managing village funds in Wolokoli Village as well as documentation by providing information about the general description of Wolokoli Village, Vision and Mission of Wolokoli Village, Wolokoli Village Organizational Structure, Wolokoli Village Financial Statements and other documents related to research.The results showed that in Wolokoli Village in the process of managing village funds in theory has referred to the Manteri Regulation in the State Number 20 of 2018, but in practice there are still programs that have not been running or have not been realized because they are still constrained in the quality of human resources, so that the management of village funds in Wolokoli Village has not been fully independent.In addition, in the implementation of the internal control system in Wolokoli Village, there are also still several points that have not been implemented properly so that it seems not transparent.

Pemahaman dan Kepedulian dalam Penerapan Green Accounting pada UMKM Tempe di Kabupaten Sikka Claudensia Yuli Lolan; Wilhelmina Mitan; Yoseph Darius Purnama Rangga
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 4 (2024): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i4.3343

This research aims to determine understanding and concern in implementing green accounting in Tempe MSMEs in Sikka Regency. This research uses a qualitative descriptive method. The data collection techniques used were interviews and documentation. The data analysis technique, namely descriptive analysis, begins with the data reduction stage, data presentation and conclusion drawing or verification. The research results show that tempe MSMEs in Sikka Regency, consisting of the Super Jaya tempe factory, Sidu Moro tempe factory, Bintang Jaya tempe factory, Putra Fajar tempe factory, have an understanding and concern for the environmental impact of the business activities they carry out. A manifestation of the understanding of tempeh MSMEs in Sikka Regency regarding the environment is by charging environmental costs in the tempeh production process. The environmental costs charged include the costs of storage tanks, filters, labs, plastic, banana leaves and waste. However, tempe MSMEs do not yet have sufficient understanding to apply the green accounting concept as a whole to the presentation of financial reports. The manifestation of concern for tempeh MSMEs in Sikka Regency is through maintaining business continuity, business raw materials, business waste, organic and non-organic waste, environmentally friendly equipment, understanding environmental costs and being directly assisted by the Health Service and the Sikka Regency Environmental Service.

Analisis Pengelolaan Dan Realiasi Anggaran Dana Bantuan Operasional Sekolah (BOS) Pada SMPK Pancasila Lekebai Gabriela Florensia Bura; Maria Nona Dince; Yoseph Darius Purnama Rangga
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.v1i5.2496

This study aims to determine and analyze the management and realization of the Shcool Operational Assistance (BOS) fund budget at SMPK Pancasila Lekebai. This study uses a type of qualitative research, where the data is obtained from direct observations to several informants interviewed and then analyzed the data acquisition and then drawn conclusions from the result of the interview, as well as other supporting documents related to the management and realization of the BOS fund budget. Data collection techniques are used through interview observation and documentation. Data analysis techniues are used through several stages, namely data collection, data reduction, data presentation, and conclusion withdrawal/verification. The results showed that the management and realization of the BOS fund budget at SMPK Pancasila Lekebai was in accordance with Juknis. Starting with the preparation of RKAS, the implementation of use in accourdance with the components listed in the Juknis and shcool needs, until an accountability report is made. However, there is an obstacle that occurs in the lack of shcool committee supervision on reporting the use of BOS funds which is considered normal.

Pengaruh Motivasi Ekonomi, Motivasi Karir dan Biaya Pendidikan Terhadap Minat Mahasiswa Akuntansi Mengikuti Pendidikan Profesi Akuntansi Maria Ednawati Woga; Pipiet Niken Aurelia; Yoseph Darius Purnama Rangga
Jurnal CUAN Universitas Nusa Nipa Maumere Vol 2 No 3 (2024): September: Jurnal Kewirausahaan dan Manajemen Bisnis CUAN
Publisher : Program Studi Kewirausahaan Universitas Nusa Nipa Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/cuan.v2i3.64

The purpose of this research is to determine the influence of economic motivation, career motivation and educational costs on accounting students' interest in taking professional accounting education. This research uses an associative approach with a causal relationship and uses a quantitative approach. The sample was determined randomly by dividing the population into several subclasses with a sample size of 84 people. The results of this research indicate that economic motivation has no effect on accounting students' interest in pursuing professional accounting education. Career motivation influences accounting students' interest in participating in professional accounting education. Education costs do not influence accounting students' interest in participating in accounting professional education. It can be concluded that simultaneously Economic Motivation, Career Motivation and Education Costs have a significant effect on Accounting Students' Interest in Taking Accounting Professional Education

Philosophical Study of the Local Wisdom of “Guni Gelo” as Restorative Justice in Customary Law in Kangae District, Sikka Regency, NTT Province Micael Josviranto; Yoseph Darius Purnama Rangga; Agustino Resen Wakhe
Journal of Law, Politic and Humanities Vol. 5 No. 1 (2024): (JLPH) Journal of Law, Politic and Humanities
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v5i1.883

The Issue of law is one that directly touches human life. One of the legal systems closely tied to humans since ancient times is customary law, which has developed orally. In Kangae District, Sikka Regency, there is a customary law term known as "Guni Gelo," which represents the local wisdom of the community. The aim of this study is to examine the philosophical values of the local wisdom "Guni Gelo" to ensure that it is properly implemented in accordance with the customary law that applies to the Sikka Regency community, specifically in Kangae District. The research methodology included several stages: initial observations, preparation of research instruments, instrument validation, data collection, verification of the validity of the collected data, and data analysis. The customary law of Guni Gelo is one of the local wisdom traditions in Kangae District, Sikka Regency, East Nusa Tenggara (NTT), which holds deep philosophical significance for its people. The philosophical value identified from the research results is the recognition of the inherent value of humanity itself.

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