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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 Jurnal Pengabdian Masyarakat Nian Tana Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Management Dynamics: International Journal of Management and Digital Sciences
Yoseph Darius Purnama Rangga
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Pengaruh Sistem Pengendalian Internal dan Pengawasan Keuangan Daerah terhadap Keandalan Penyajian Laporan Keuangan Pemerintah Daerah (Studi Kasus pada Satuan Kerja Perangkat Daerah Kabupaten Sikka) Helena Adventy Gudipung; Konstantinus Pati; Yoseph Darius Purnama Rangga
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): Desember : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i4.889

Abstract

This research aimed to investigate the impact of the Internal Control System and Regional Financial Supervision on the Accuaracy of the Financial Reports of the Sikka Regency Regional Government. The research follows an associative approach with a causal relationship form and utilizes a quantitative method. The population and sample for this research include all Regional Apparatus Work Units (SKPD) in Sikka Regency. Data was collected through a questionnaire distributed to each SKPD, with a total of 72 respondents. The data analysis involved multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS). This research showed that the significance value of X1 is 0.004, which is lower than the significance level of 0.05 (0.004<0.05) with a t-value of 2.989. Similarly, the significance value of X2 is 0.000, also lower than the significance level of 0.05 (0.000<0.05) with a t-value of 4.365. Additionally, the F-test yields a significance vale of 0.000, which is less than the specified significance level of 0.05 (0.000<0.05) with an F-value of 36.690. Therefore, it can be concluded that both the Internal Control System and Regional Financial Supervision significantly impact the Reliability of Financial Report Presentation, both individually and simultaneously.
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

Abstract

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

Abstract

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

Abstract

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

Abstract

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

Abstract

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.
Analisis Penerimaan Retribusi Pasar Alok Dalam Meningkatkan Pendapatan Asli Daerah Kabupaten Sikka (Studi Kasus Pada Dinas Perdagangan, Koperasi Dan UKM) Kornelia Kristina; 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.v2i3.1197

Abstract

This study aims to analyze the level of growth, level of effectiveness and contribution of alok market retribution revenue in increasing the local revenue of Sikka Regency. The method used in this research is a quantitative method. Data collection techniques using observation, interviews and documentation. Data analysis techniques using growth rate analysis, effectiveness level analysis, and contribution analysis. The results of this study indicate that the growth rate of alok market retribution acceptance is classified as unsuccessful with an average of 1.51%, the level of effectiveness of alok market retribution acceptance is classified as less effective with an average of 65.46%, and the contribution of market retribution revenue alok in increasing Sikka regency's own-source revenue is classified in the criteria of very less contribution with an average of 0.05%.
Analisis Penerapan Akuntansi Pertanggungjawaban Dengan Anggaran Sebagai Alat Pengendalian Biaya Pada Pintar Asia Swalayan Maumere Rosa Maria Bawang; 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.v2i3.1198

Abstract

This study aims to determine the extent to which responsibility accounting is implemented at Pintar Asia Swalayan and to evaluate the efficiency of cost control at Pintar Asia Swalayan Maumere. The analytical method used in this study is descriptive method, with data analysis techniques in the form of an overview of the application of responsibility accounting which refers to the 5 conditions for implementing responsibility accounting according to Mulyadi's theory. The results obtained in this study indicate that Pintar Asia Swalayan Maumere has not fully implemented the requirements for implementing responsibility accounting because the cost budgeting process has not involved all units in the company and there is no separation of costs between controlled and uncontrollable costs. Cost control is also not fully efficient because there is still a difference between budgeted costs and actual costs.
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

Abstract

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

Abstract

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.
Co-Authors Aemelia Antonetha Bira Agustina Fausta Agustino Resen Wakhe Alfonsia Putri Getan Aloysia Roma Rebu Aloysia Wihelmina Iry Aloysius Aryanto Moa Panga Amelia Ardita Silviana Moy Anastasia Ina Boro Anastasia Nona Riasna Andreas Rengga Angelina Bare Tapun Cicilia Ayu Wulandari Nuwa Claudensia Yuli Lolan Elisabeth Conchita Naru Elisabeth Gare Ngole Elisabeth Susanti Elisabeth Vicha Evarista Maring Enjelina Hestia Du’a Ana Febronia Inexia Floriati Marcini Fransiscus De Romario Fransiska Amelya Agata Fransiska Anyelis Gabriela Florensia Bura Gabriela Triska Ta’a Gardianus Irwanto Rapa Gelo Lodo Gervasius Febriano Valentino Judi Helena Adventy Gudipung Henrikus Herdi Imanuel Wellem Julianto Edwar Baber Kasilda Yuni Saputry Khanlar Ilgar Ganiyev Konstantinus Pati Konstantinus Pati Sanga Kornelia Kristina Kurniawan Gheta, Antonius Philipus Lusia Rosita Lango Maria Afrilanti Dua Kasan Maria Ayulina Da Noa Maria Claudia Dhana Ndolu Maria Ednawati Woga Maria Konsita Ani Misa Maria Luciani Anryck Da Ona Maria Martina Mboko Maria Melania Maria Nona Dince Maria Nona Lence Maria Sisilia Skolatika Maria SIsilia Virly Radja Maria Yunita Heret Marlince Dipi Gapa Marselian Ernest Idayantri Woro Menge, Maria Helmiana Wea Merry Christanty Micael Josviranto Muhammad Syahrul Ramadhan Syabanda Niken Aurelia, Pipiet Nunsio Handrian Meylano Nurak, Yuliana Novia Paulus Mude Rikarda Bara Rosa Maria Bawang Rosalia Kasilda Rosalia Yuliani Sinthia Dafros Tawa Sonia Satriawaty Baragau SRI RAHAYU Theresia Deby Susanti Theresia Helfriati Theresia Yulyani Thresia Winarti Viktor Eko Transilvanus Wilhelmina Mitan Wilhelmus Mariano Zakarias Kolo Yoanistha Yuliani Eltantian Yohana Erlin Yohana Octaviana Oncu Lid Pagan Yohana P. A. A. L Yosefina Andia Dekrita