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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.
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

Abstract

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

Abstract

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

Abstract

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.
Pengaruh Motivasi Kerja Terhadap Kinerja Perawat Di Puskesmas Wolofeo Thresia Winarti; Yoseph Darius Purnama Rangga
Jurnal Projemen UNIPA Vol. 12 No. 2 (2025): Mei: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

This study entitled "The effect of work motivation and infrastructure on the performance of nurses at Wolofeo Community Health Center. This study aims to determine whether motivation and work infrastructure affect the performance of nurses at the Wolofeo Community Health Center. The population in this study were all nurses who worked at the Wolofeo Health Center, totaling 60 nurses. This study uses a quantitative research approach. The results of statistical tests show that the tcount with a significant value is 0.330. The significance value is greater than the alpha level used 5% (0.05), tcount <ttable 0.982 <2.002, then the decision is to accept the alternative hypothesis (Ha) and reject the null hypothesis (Ho), that partially the motivation variable (X1) is not significant effect on the nurse performance variable (Y).
Peran Program Belajar Sore Mahasiswa KKN Universitas Nusa Nipa terhadap Peningkatan Motivasi dan Kualitas Belajar Anak Desa Mbengu Yoseph Darius Purnama Rangga; Agustina Fausta; Maria Yunita Heret; Angelina Bare Tapun; Maria Melania; Enjelina Hestia Du’a Ana; Sonia Satriawaty Baragau; Anastasia Nona Riasna
SAFARI :Jurnal Pengabdian Masyarakat Indonesia Vol. 5 No. 4 (2025): Oktober : SAFARI :Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/safari.v5i4.3202

Abstract

The afternoon tutoring program organized by the students of the Community Service Program (KKN) from Nusa Nipa University in Mbengu Village represents a community engagement effort aimed at improving the quality of primary education in rural areas. The background of this activity lies in the low learning motivation and the limited basic literacy and numeracy skills (reading, writing, and arithmetic) still experienced by many elementary school students, both in lower and upper grades. This condition poses a challenge to the teaching and learning process, thereby requiring innovation and structured academic assistance. The main objective of this program is not only to strengthen students’ academic skills but also to foster motivation, independence, and self-confidence in learning. The implementation method consisted of three stages: preparation, execution, and evaluation. The program was conducted at the Holy Cross Parish of Mauloo on July 6, 12, 23, and 28, 2025, with a frequency of once per week. During the activities, KKN students divided participants into small groups based on their level of ability. Each group received assistance in reading, writing, arithmetic, completing school assignments, and engaging with supplementary materials. These were delivered through interactive approaches such as discussions, question-and-answer sessions, and educational games designed to make learning enjoyable and meaningful. The results demonstrated significant improvements in students’ learning motivation, attendance discipline, active participation, and willingness to ask questions. Overall, the program proved effective in enhancing both the motivation and the quality of learning among elementary school students. Moreover, this activity can serve as a relevant alternative learning strategy that may be applied in rural areas through collaboration between university students, local communities, and schools.
Pengaruh Biaya Tenaga Kerja dan Biaya Pakan terhadap Pendapatan Usaha Peternakan Ayam Broiler di Kabupaten Sikka Rikarda Bara; Wilhelmina Mitan; Yoseph Darius Purnama Rangga
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 4 (2025): 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.v3i4.4160

Abstract

This study aims to examine and analyze the effect of labor costs and feed costs on the income of broiler chicken farming businesses in Sikka Regency. The background of this research is based on the fact that labor costs and feed costs are the largest expense components in broiler chicken farming, thus it is necessary to investigate their contribution to farmers’ income. This research applies a quantitative approach with a causal design to identify cause-and-effect relationships between variables. The population of the study consisted of 78 broiler chicken farming businesses in Sikka Regency, with the purposive sampling technique applied to determine the sample. Data were collected through documentation techniques within the observation period of 2022–2024. Data analysis was conducted using multiple linear regression with the aid of the Statistical Package for the Social Sciences (SPSS) software. The results show that partially, labor costs have a significant effect on business income, indicating that the more efficient the management of labor, the higher the income generated. Feed costs also have a significant effect on business income, as feed is the main factor determining the growth quality of broiler chickens. Simultaneously, labor costs and feed costs significantly influence the income of broiler chicken farming businesses in Sikka Regency. These findings emphasize the importance of cost efficiency in the management of broiler chicken farming businesses to increase income and strengthen the competitiveness of local farmers amid the increasingly competitive poultry industry.
PENERAPAN SISTEM INFORMASI AKUNTANSI SEBAGAI UPAYA MENINGKATKAN KUALITAS LAPORAN KEUANGAN PADA PERUMDA AIR MINUM WAIR PU’AN KABUPATEN SIKKA Fransiska Amelya Agata; Maria Nona Dince; Yoseph Darius Purnama Rangga
Jurnal Projemen UNIPA Vol. 12 No. 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

This research aimed to know and analyze the implementation of financial accounting information systems in improving the quality of financial statements at the Wair Pu'an Regional Drinking Water Public Company, Sikka Regency. Data were collected using observation, interview and documentation methods. This research used a qualitative descriptive method in which the researcher described and analyzed the implementation of financial accounting information systems. The results showed that the implementation of financial accounting information systems had already used SISKA Application but it had a lack of relevant time in presenting and inputting the financial statement.
PENGARUH GAYA HIDUP DAN PERSEPSI RISIKO TERHADAP KEPUTUSAN INVESTASI (Studi Empiris pada Fakultas Ekonomi dan Bisnis Universitas Nusa Nipa) Aemelia Antonetha Bira; Andreas Rengga; Yoseph Darius Purnama Rangga
Jurnal Projemen UNIPA Vol. 12 No. 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

This study aimed to examine and analyze the influence of lifestyle on investment decisions, the influence of risk perception on investment decisions, as well as the influence of lifestyle and risk perception simultaneously on investment decisions among lecturers of the Faculty of Economics and Business, Nusa Nipa University. The research method employed was quantitative associative with a survey approach. Data were collected through questionnaires distributed to 55 lecturers as respondents. The independent variables in this study were lifestyle (X1) and risk perception (X), while the dependent variable was investment decision (Y). Data analysis used multiple lincar regression with the assistance of SPSS version 23. The results showed that: (1) Lifestyle had a positive and significant effect on investment decisions with a regression coefficient of 1.428 and a significance value of 0.000; (2) Risk perception also had a positive and significant effect on investment decisions with a regression coefficient of 0.199 and a significance value of 0.000; (3) Simultaneously, lifestyle and risk perception had a significant effect on investment decisions with an F-count value of 177.338 and a significance value of 0.000. The coefficient of determination (R) of 0.872 indicated that 87.2% of the variation in investment decisions could be explained by lifestyle and risk perception, while the remaining 12.8% was influenced by other factors beyond this study
PENGARUH KINERJA DAN KOMPETENSI KARYAWAN TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI (Studi Empiris pada KSP Kopdit Tuke Jung, Desa Nelle Wutung-Kecamatan Nelle-Kabupaten Sikka) Theresia Deby Susanti; Pipiet Niken Aurelia; Yoseph Darius Purnama Rangga
Jurnal Projemen UNIPA Vol. 12 No. 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

This study aims to examine the effect of employee performance and employee competence on the effectiveness of accounting information systems (AIS) at Koperasi Simpan Pinjam Tuke Jung. The research method applied is quantitative with a descriptive analysis approach. The data analysis techniques used include data quality tests, classical assumption tests, multiple linear regression analysis, hypothesis testing through t-test and F-test, as well as the coefficient of determination (R²). The sample of this study consisted of 40 employees of KSP Tuke Jung. The results indicate that employee performance has a positive and significant effect on the effectiveness of the accounting information system. Employee competence also has a positive and significant effect on the effectiveness of the accounting information system. Simultaneously, employee performance and competence have a positive and significant influence on the effectiveness of the accounting information system, as reflected in the coefficient of determination (R²), which shows the contribution of the independent variables to the dependent variable. Based on these findings, it can be concluded that improving employee performance and competence will enhance the effectiveness of the accounting information system implementation at KSP Tuke Jung.