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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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Analisis Efektivitas Peranan Strategis Dinas Koperasi dan UKM dalam Upaya Pelaksanaan Program Pengembangan UMKM di Kabupaten Sikka Maria Advensia Tia; Wilhelmina Mitan; 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.v1i4.493

Abstract

This research aims to determine the effectiveness analysis of the strategic role of the Department of Cooperatives and SMEs in implementing the UMKM development program in Sikka Regency. Data analysis uses Qualitative Analysis with the interview method. The results of this research show that, firstly, the strategic role carried out by the District Cooperatives and SMEs Service. Sikka is education and training which aims to increase the capacity and abilities of MSME players and facilitate the process of processing business legalization such as permits, MUI certificates, halal and so on. The two efforts that have been carried out by the Department of Cooperatives and SMEs include providing training to MSMEs, both technical training and training to increase the insight of MSME players. Third, efforts to implement the MSME development program carried out by the Sikka Regency Cooperative and SME Service have not been effective due to various obstacles, namely internal factors such as a lack of budget for coaching assistance, as well as external factors such as a low entrepreneurial spirit, the level of consumption of products produced by MSMEs also low, as well as low marketing of local products produced by MSMEs.
Pengaruh Internal Auditor dan Internal Control terhadap Pencapaian Prinsip Good University Governance di Universitas Nusa Nipa Ellygius Mario Pablo Tani; Yosefina Andia Dekrita; 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.v1i4.518

Abstract

This study aimed to determine the influence of Internal Auditors and Internal Control on achieving Good University Governance at Nusa Nipa University. The research employed an associative approach with a causal relationship and a quantitative method. The sampling technique used was Quota Sampling, where the sample was determined based on a predetermined quota. Data collection was carried out through the distribution of questionnaires to 45 respondents. Data analysis was conducted using multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS) software. The results of the study indicated that the significance value (sig) for the Internal Auditor variable (X1) was 0.000, which was less than the significance level of 0.05, and the Internal Control variable (X2) also had a sig value of 0.000, which was below the significance level of 0.05. The F-test results showed that the F value was 22.831 with a significance level of 0.000. Based on the F-test results, it was found that the independent variables collectively had a significant effect on the dependent variable, namely the achievement of Good University Governance. Thus, it was concluded that Internal Auditors and Internal Control significantly influenced the achievement of Good University Governance at Nusa Nipa University.
Pengaruh Akuntansi Keprilakuan terhadap Kinerja Karyawan di KSP Kopdit Pintu Air Rotat Maria Silviani Barek Atakiwang; Siktania Maria Dilliana; 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.v1i4.521

Abstract

The aim of this research is to find out whether behavioral accounting has an effect on employee performance at KSP Kopdit Pintu Air Rotat. The data used in this research uses primary data where primary data collection is carried out by distributing questionnaires to employees of KSP Kopdit Pintu Air Rotat. The sampling technique used in this research is probability sampling using the Simple Random Sampling Technique method, namely sampling is carried out randomly without paying attention to strata in the population so that the number of samples obtained in this research is 43 employees of the Main Branch of KSP Kopdit Pintu Air Rotat. The data collection process was carried out by distributing questionnaires to respondents. Where the research instrument uses a Likert scale. The data analysis method uses simple linear regression analysis with the help of the SPSS program. The results of this research show that behavioral accounting variables have a significant effect on employee performance at KSP Kopdit Pintu Air Rotat. This can be seen from the results of the partial test (t test) with a significant value of 0.001 ≤ 0.005. The results of this research are also supported by the results of descriptive analysis of variables, the average score of the behavioral accounting variable is 83.13%, while the average score of the employee performance variable is 79.41%.
Peranan KSP Kopdit Pintu Air dalam Pengembangan Usaha Mikro Kecil dan Menengah (UMKM) di Cabang Maumere Viktorius Densius Moa Mori; Henrikus Herdi; Paulus Libu Lamawitak
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 3 (2024): September : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v1i3.459

Abstract

The research aimed to analyze the role of KSP Kopdit Pintu Air in the development of Micro, Small, and Medium Enterprises in the Maumere Branch. The research method employed a qualitative descriptive analysis approach. The data collection methods included observation, interviewes, and documentation. The data sources used in this research were both primary and secondary data. The research involved 7 informants, including 3 employees of KSP Kopdit Pintu Air and 4 micro, small, and medium enterprise (UMKM) actors. The research’s results indicated that KSP Kopdit Pintu Air played a role in providing capital for micro, small, and medium enterprises. The also act as marketing facilitators, aiding members in promoting their business results. However, it’s important to note that KSP Kopdit Pintu Air did not offer entrepreneurship training, seminars, or workshops for their members. Additionally, the mentoring provided to member businesses was limited to monthly meetings for motivation, and the financial facilitators had not received training in financial management.
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 : (Studi Kasus Adat Perkawinan Masyarakat Desa Watugong) 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.
Implementation of the Principles of Good Corporate Governance Through Internal Control of Savings and Loan Activities at Ksp Kopdit Megu Lekuk Hubin Noventriana Klarisanti Da Luja; Mitan, Wilhelmina; Paulus Libu Lamawitak
Neo Journal of economy and social humanities Vol 3 No 4 (2024): Neo Journal of Economy and Social Humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v3i4.250

Abstract

This study aims to evaluate the implementation of the principles of Good Corporate Governance (GCG) through internal control of savings and loan activities at KSP Kopdit Megu Lekuk Hubin. The methods used include interviews, observations, and document analysis to collect data. The results of the study show that the application of GCG principles, which include transparency, accountability, independence, responsibility, and justice, plays an important role in improving cooperative financial management. Although some principles have been implemented well, there are obstacles in the aspects of transparency and responsibility that have not been maximized. The author recommends improving the information technology system and training for administrators and members to optimize internal control and support the success of savings and loan activities. This research is expected to contribute to the development of cooperatives and increase understanding of GCG among cooperative members.
Penyusunan Laporan Keuangan UMKM Berdasarkan Sak EMKM: Studi Kasus pada Mebel Kerajinan Jepara Mathilda Novania Da Lopez; Wilhelmina Mitan; Paulus Libu Lamawitak
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 3 (2025): September : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i3.1569

Abstract

This study aims to identify and analyze the preparation of financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in the Mebel Kerajinan Jepara business. A descriptive qualitative approach was employed using primary data obtained directly from business owners. Data collection techniques included in-depth interviews, observation of accounting records, and documentation of transaction evidence and records used in preparing financial statements. The data were analyzed descriptively to present systematic, factual, and accurate information about the actual accounting practices in the field. The findings reveal that the preparation of financial statements at Mebel Kerajinan Jepara has not yet fully complied with SAK EMKM. The business only keeps simple records of income and expenses in a notebook without producing complete financial statements such as the statement of financial position, income statement, and notes to the financial statements. The main constraints identified are the limited understanding of the business owners regarding the importance of accounting and the absence of human resources with accounting expertise. These findings highlight the need for assistance, training, and capacity building for business owners in the field of accounting to produce standardized financial reports, enhance business credibility, and support decision-making as well as access to financing. Thus, this study is expected to serve as a reference for local governments, educational institutions, and other related parties in providing accounting guidance to micro and small business actors.
PENGARUH MODAL USAHA, TENAGA KERJA, DAN HARGA JUAL, TERHADAP TINGKAT PENDAPATAN USAHA TENUN IKAT (Studi Empiris Pada Pelaku Usaha Tenun Ikat Di Kelurahan Nangalimang Kecamatan Alok Kabupaten Sikka) Margaretha Avitha Sarly; Wihelmina Mitan; Paulus Libu Lamawitak
Jurnal Projemen UNIPA Vol. 12 No. 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aimed to examine how business capital, labor, and selling price affect the income of ikat weaving enterprises, using a case study of weaving entrepreneurs in Nangalimang, Alok Sub-district, Sikka Regency. This research investigated causal linkages using a quantitative technique with an associative design. The population consisted of ikat weaving entrepreneurs in Nangalimang, and a sample of 40 respondents was chosen for data collection. The primary instrument was a questionnaire, and the responses were analysed using multiple linear regression with the Statistical Package for the Social Sciences (SPSS). The results indicated that enterprise income was significantly positively impacted by business capital, whereas labor and selling price did not exhibit any significant influence. However, when considered concurrently, firm capital, labor, and selling price had a major impact on income levels.
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