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All Journal Jurnal Mirai Management Journal of Economic, Bussines and Accounting (COSTING) Jurnal Penelitian Ekonomi Akuntansi (JENSI) Journal of Management and Bussines (JOMB) Populer: Jurnal Penelitian Mahasiswa Profit: Jurnal Manajemen, Bisnis dan Akuntansi Neo Journal of economy and social humanities Jurnal Mutiara Ilmu Akuntansi Jurnal Penelitian Ekonomi Manajemen dan Bisnis Trending: Jurnal Manajemen dan Ekonomi Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Accounting UNIPA Jurnal Projemen UNIPA Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak
Paulus Libu Lamawitak
Universitas Nusa Nipa
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Pemetaan Potensi Pajak Daerah di Kabupaten Sikka Tahun Anggaran 2020-2021 Fransiska Irmawanti Usnaat; Henrikus Herdi; Paulus Libu Lamawitak
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.v2i3.1237

Abstract

The formulation of the problem in this research is how does the mapping of local tax potential in Sikka Regency based on leading sources, potential sources, developing sources, and underdeveloped sources? This research aimed to determine the mapping of local tax potential in Sikka Regency based on leading, potential, developing, and underdeveloped sources. Research methods used in data collection were interviews and documentation. The data analysis technique was quantitative descriptive analysis using Klassen Typology analysis. The results of the research concluded that of the ten sources of local tax revenue in Sikka Regency included in quadrant I (leading sources) there were no sources of local tax revenue included in the leading sources because the ten sources of local tax revenue lack of potential revenue and the ability to manage high potential. Quadrant II (developing sources) were entertainment tax and billboard tax, where the government has high revenue potential but had the ability to manage low potential. Quadrant III ( potential sources) were road lighting tax, rual-urban land and building tax, and acquisition duty on land building where the government had low potential but had a high capacity to manage. Those included in quadrant IV (underdeveloped sources) were hotel tax, restaurant tax, parking tax, groundwater tax, and non-meltallic mineral and rock tax. That five sources were lack potential revenue and the ability to manage high potential.
Pengaruh Penggunaan Informasi Akuntansi Terhadap Keberhasilan Usaha Mikro Kecil Menengah (Studi Pada UMKM di Kecamatan Alok Kabupaten Sikka) Emanuel Darwis Yoseph Mite; Maria Nona Dince; Paulus Libu Lamawitak
Jurnal Riset Akuntansi Vol. 1 No. 4 (2023): November : JURNAL RISET AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i4.843

Abstract

This study aims to determine the effect of using accounting information on the success of micro, small and medium enterprises in Alok District, Sikka Regency. The method used in this study is a quantitative method with primary data sources in the form of questionnaires which were distributed to MSME actors in Alok District with a total of 30 respondents. The analytical method in this study is the research instrument test, classical assumption test, simple regression analysis and hypothesis testing. The results obtained in this study show that the use of accounting information influences the success of micro, small and medium enterprises in Alok District, Sikka Regency. This shows that the use of good and accurate accounting information will have a positive impact on the success of a business.
Peranan Koperasi Simpan Pinjam Kopdit Sube Huter Nita Dalam Mendukung Permodalan Usaha Mikro Kecil Dan Menengah Di Kecamatan Nita Benediktus Ricky Moan; Wihelmina Mitan; Paulus Libu Lamawitak
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 3 (2023): 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.v1i3.760

Abstract

The aim of this study was to identify and explain the role of the Sube Huter Kopdit Savings and Loans Cooperative in supporting micro, small and medium enterprises in Nita District. This study uses a qualitative descriptive analysis approach. Qualitative data types. Sources of data used in this study are primary data and secondary data. Data collection techniques were carried out by means of observation, interviews and documentation. The number of informants in this study were 7 people consisting of 1 KSP Kopdit Sube Huter employee and 6 MSME actors. The results showed that KSP Kopdit Sube Huter has a role in supporting capital for micro, small and medium enterprises as a means of providing funds and financial facilitators, but KSP Kopdit Sube Huter has not carried out marketing as a marketing facilitator.
Peranan Audit Operasional Dalam Menunjang Efektivitas Penjualan Pada PT. Intan Pariwara Maumere Bernadeta Yosefin; Yosefina Andia Dekrita; Paulus Libu Lamawitak
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 3 No. 2 (2024): Mei : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v3i2.3534

Abstract

This research aims to determine the role of operational audits in supporting sales effectiveness at PT. Intan Pariwara Maumere. The research method used is descriptive qualitative. The data sources used in this research are primary data and secondary data. Data collection techniques used in this research were observation, interviews and documentation. Data analysis techniques in this research include data reduction, data presentation, and verification. The research results show that the audit carried out at PT. Intan Pariwara Maumere is in accordance with the operational audit stage which consists of the preliminary audit stage, in-depth audit stage and audit reporting stage. The strategy carried out by PT. Intan Pariwara Maumere to achieve sales targets, namely through promotions to agencies, distributing brochures and placing pamphlets as promotional media. Based on the results of data analysis, it can be concluded that sales at PT. Intan Pariwara Maumere is not yet effective, because it has not reached the sales target set by the company, namely 80% per year. The results obtained from the role of operational audit at PT. Intan Pariwara Maumere is in the ineffective category, which can be seen from sales targets and realization that have not reached the targets set by the company, and operational audits are not carried out regularly
Pengaruh Aspek Keprilakuan Terhadap Sistem Informasi Akuntansi Pada Kantor Perumda Air Minum Wair Pu’an Kabupaten Sikka Maria Avelina Mistika Dua Bura; Siktania Maria Dilliana; Paulus Libu Lamawitak
Trending: Jurnal Manajemen dan Ekonomi Vol. 2 No. 4 (2024): Oktober : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v2i4.3206

Abstract

The research aims to determine the influence of behavioral aspects on the accounting information system at the Wair Pu'an Drinking Water Perumda Office, Sikka Regency. The type of research used is a quantitative approach, the data obtained is primary data, data collection techniques include observation, interviews, documentation, questionnaires and literature study. The data analysis method uses the SPSS version 26 program. The research results show simultaneously that the variables of attitude, motivation, perception and emotion have a significant effect on the accounting information system. Furthermore, partially the attitude, motivation and emotion variables have a significant effect on the accounting information system, while the perception variable has no significant effect on the accounting information system. As much as 59.7 percent of accounting information system variables are explained by independent variables (attitude, motivation, perception and emotion) in the research, the remaining 40.3 percent is explained by other variables that are not in this research.
Faktor-Faktor yang Mempengaruhi Pemahaman Pelaku UMKM dalam Menyusun Laporan Keuangan Berdasarkan SAK EMKM di Kelurahan Kota Uneng Apolonia Septiana Embu; Henrikus Herdi; Paulus Libu Lamawitak
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : 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.v2i3.813

Abstract

The aim of this research is to determine the influence of educational background, socialization of SAK EMKM and business scale on the understanding of MSME actors in Uneng City Subdistrict in preparing financial reports based on SAK EMKM. Effective socialization of SAK EMKM is an important key in improving the quality of MSME financial reports. The data used in this research is primary data, where primary data collection was carried out by distributing questionnaires to MSME owners and the data analysis technique used used a Likert scale. The population in this research is MSMEs which only operate in the trade sector in Uneng City Village, Sikka Regency, as many as 176 MSME actors and the sampling technique uses the Slovin formula, namely 64 respondents. The data analysis method uses multiple linear regression analysis with the help of the SPSS Statistics version 22 program. The results of this research state that the variables of educational background, socialization of SAK EMKM and business scale partially and simultaneously have a significant effect on the understanding of MSME actors in preparing financial reports based on SAK EMKM.
Peran Badan Pengawas Koperasi Dalam Pengelolaan Koperasi Sebagai Upaya Meningkatkan Sistem Pengendalian Internal (Studi Kasus Pada KSP Kopdit Suru Pudi Koting) Maria Ernestina Da Rato; Wilhelmina Mitan; Paulus Libu Lamawitak
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.v1i1.1149

Abstract

Penulisan ini bertujuan untuk mengetahui peran badan pengawas koperasi dalam pengelolaan koperasi sebagai upaya meningkatkan sistem pengendalian internal pada KSP Kopdit Suru Pudi Koting. Pengumpulan data yang digunakan dalam penulisan ini menggunakan metode wawancara dan observasi. Jenis penulisan ini menggunakan analisis deskritif kualitatif. Hasil penulisan ini menunjukan bahwa peran badan pengawas koperasi dalam meningkatkan sistem pengendalian internal pada KSP Kopdit Suru Pudi Koting pengawas harus memperhatikan beberapa hal yaitu melakukan pemetaan risiko dan melakukan penilaian terhadap seluruh aktivitas pengendalian yang dilakukan manajemen untuk dapat mndeteksi permasalahan yang muncul ataupun yang sudah terjadi. Sehingga sistem pengendalian internal dapat berjalan secara efektif.
Analisis Peranan Koperasi Simpan Pinjam Dalam Upaya Pengembangan UMKM Pada KSP Kopdit Ikamala Maria Yomianti Poling; Henrikus Herdi; Paulus Libu Lamawitak
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 2 (2023): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i2.1153

Abstract

Penelitian ini bertujuan untuk mengetahui dan menjelaskan peranan koperasi simpan pinjam dalam upaya pengembangan UMKM pada KSP Kopdit Ikamala. Penelitian ini menggunakam pendekatan analisis deskriptif kualitatif. Teknik pengambilan data dilakukan dengan cara observasi, wawancara dan dokumentasi. Jumlah informan penelitian ini adalah 5 orang yang terdiri dari 2 orang pegawai KSP Kopdit Ikamala dan 3 orang pengusaha UMKM Bina’an KSP Kopdit Ikamala. Hasil penelitian menunjukan bahwa KSP Kopdit Ikamala memiliki peran dalam pengembangan UMKM sebagai penyedia modal usaha, penyimpan uang selain Bank, memenuhi permodalan UMKM dan memberdayakan ekonomi masyarakat namun dalam perkembangan UMKM, KSP Kopdit Ikamala masih rendah kemampuan SDM-Nya, lemahnya tata kelola, dan belum optimalnya pembinaan dari pemerintah sehingga perlunya perhatian karena belum ada mekanisme pengawasan terhadap aktivitas KSP seperti halnya pada Bank yang dilakukan oleh BI.
Akuntansi Belis dalam Adat Perkawinan Masyarakat Kabupaten Sikka Renata Ritarosana Dua Pona; Wilhelmina Mitan; Paulus Libu Lamawitak
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.v2i4.3350

Abstract

This research aims to describe the identification, measurement, presentation and disclosure of belis accounting in the marriage customs of the Watugong Village community. This research data was obtained from interviews, observations, documentation and literature studies regarding the stages of belis in the marriage customs of the Watugong village community. This research produces data that can be used as information and consideration in making decisions regarding accounting. The results of this research: identification in Accounting is said to be relevant because in the buying process economic transactions can be identified; This research shows the process of measuring belis, measured using fair value, which is in accordance with the market price set at that time; The researcher presents a journal description and a summary of profits or losses from both parties, which can be used as reference material for future purchasing processes, documentary evidence and economic considerations.
Analisis Penerapan Sistem Informasi Akuntansi untuk Meningkatkan Efisiensi dan Keamanan Keuangan UMKM (Cafe Rindu Lokaria) Sisilia Anyel Faridawati; Henrikus Herdi; Paulus Libu Lamawitak
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 4 (2024): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i4.443

Abstract

The research aimed to analyze how the implementation of the Accounting Information System (AIS) can improve financial efficiency and security at Rindu Lokaria Cafe which currently still manages finances manually. The method used in this research involved qualitative analysis through interviews and direct observation of the financial process at Rindu Lokaria Cafe. This research found that the lack of understanding and implementation of AIS at Rindu Lokaria Cafe led to inaccuracies in recording transactions, difficulties in inventory management, and high risks to financial data security. The results of this research stated that effective AIS implementation as proven to provide several significant benefits, including reduced errors in recording, increased operational efficiency, and better protection of financial data. AIS can hel Rindu Lokaria Cafe improve its financial performance and minimize the risks associated with manual management. This research suggest that Rindi Lokaria Cafe and other MSMEs in Indonesia consider implementing AIS as a strategic step to improve their financial efficiency and security, which will support their business growth and sustainability.
Co-Authors Angela Margaretha Theresia Weni Apolonia Septiana Embu Benediktus Ricky Moan Bernadeta Yosefin Ellygius Mario Pablo Tani Emanuel Darwis Yoseph Mite Emilianus Eo Kutu Goo Fransiska Irmawanti Usnaat Henrikus Herdi Henrikus Herdi, Henrikus Maat Pono Magdalena Silaswati Samosir Margaretha Avitha Sarly Maria Advensia Tia Maria Avelina Mistika Dua Bura Maria Ernestina Da Rato Maria Florida Sumiyati Maria Nona Dince Maria Nona Dince Maria Silviani Barek Atakiwang Maria Yomianti Poling Matheus Yandris Mathilda Novania Da Lopez Maximilianus Merang Tukan Mitan, Wilhelmina Muhammad Sobarsyah Niken Aurelia, Pipiet Noventriana Klarisanti Da Luja Rahman Laba Renata Ritarosana Dua Pona Siktania Maria Dilliana Sisilia Anyel Faridawati Valentin Romualda Gaudiosa Bella Adur Veronika Ursula Kego Viktorius Densius Moa Mori Wihelmina Mitan Wilhelmina Mitan Wilhelmina Mitan Wilhelmina Mitan Yohanes Roberto Yosefina Andia Dekrita Yosefina Andia Dekrita