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All Journal Jurnal Akuntansi dan Pajak Community Development Journal: Jurnal Pengabdian Masyarakat Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Kewirausahaan dan Manajemen Bisnis CUAN Jurnal Riset Akuntansi Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Jurnal Projemen UNIPA
Katharina Yuneti
Universitas Nusa Nipa
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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DETERMINANTS OF SUCCESSFUL IMPLEMENTATION OF E-GOVERNMENT SYSTEM Katharina Yuneti; Dodik Ariyanto; A.A.N.B Dwirandra; I Gde Ary Wirajaya
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.3529

Abstract

To determine the effect of the determinants of the success of the implementation of the Local Government Information System using the DeLone and McLean model is the purpose of this study. Questionnaires were distributed to obtain data. Purposive sampling method with a total sample of 80 sample. Path analysis using Partial Least Square is a data analysis technique used. It is proven in the research, namely that the belief system of information quality affects the system use, while service quality, social factors and system quality, has no effect on system use. The results also show that system trust, information quality, social factors affect system user satisfaction, while service quality and system quality have no effect on user satisfaction. Then, it also proves that user satisfaction and system use affect individual performance. The success of this system is measured based on user satisfaction with and as a result of the application of the system and individual efforts, so that the implementation of the Local Government Information System in all regions of the Regional Apparatus Organization in Kupang Regency is quite successful.
SOSIALISASI PEMBUKUAN SEDERHANA DAN PENGETAHUAN PERPAJAKAN BAGI SISWA DI SMAK FRATERAN MAUMERE Wihelmina Maryetha Yulia Jaeng; Katharina Yuneti; Valeria Eldyn Gula; Yoseph D.Purnama Rangga
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

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Abstract

Pencatatan atas semua transaksi keuangan yang telah terjadi dan melakukan taksiran atas hasil pencatatan yang telah dilakukan tersebut yang bertujuan untuk mengumpulkan informasi dan data yang berkaitan dengan laporan keuangan. Pembukuan sederhana yang baik dan sistematis akan memiliki banyak manfaat yaitu dapat memberikan informasi keadaan keuangan usaha untuk membantu pemilik dan pihak berkepentingan untuk melihat kondisi dan potensi suatu usaha serta dapat memberikan informasi yang relevan. Output dari proses akuntansi adalah laporan keuangan. Laporan keuangan inilah yang digunakan pengguna sebagai bahan informasi dan pengambilan keputusan. Pemberian edukasi pajak sejak dini merupakan salah satu upaya untuk meningkatkan kepatuhan wajib pajak. Dengan adanya sosialisasi ini Siswa kelas XII IPS A pada SMAK Frateran Maumere agar dapat memahami siklus akuntansi dan pengetahuan serta pemahaman akan peraturan perpajakan adalah proses dimana wajib pajak mengetahui tentang perpajakan dan mengaplikasikan pengetahuan itu untuk membayar pajak. Hasil pemaparan pada sosialisasi tersebut, terdapat beberapa siswa kelas XII IPS A di SMAK Frateran Maumere yang berminat untuk belajar lebih lanjut mengenai pembukuan sederhana dan perpajakan.
Dampak Kualitas Laporan Keuangan Desa dalam Penggunaan Aplikasi Sistem Keuangan Desa dan Sistem Pengendalian Internal Maria Grasella Tunya; Valeria Eldyn Gula; Katharina Yuneti
Jurnal Riset Akuntansi Vol. 2 No. 3 (2024): August : 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.v2i3.2213

Abstract

This research aims to examine the impact of using village financial system applications and internal control systems on the quality of village financial reports. The research method used is quantitative with a survey approach. Data was collected using a questionnaire, and analysis was carried out using Multiple Linear Regression Analysis. The research results show that the use of village financial system applications has a positive impact on the quality of village financial reports, the internal control system also has a positive effect on the quality of village financial reports, and these two factors together have a positive and significant impact on the quality of village financial reports. Based on these findings, it is recommended that the village government in Sikka Regency improve training and ensure that village officials really understand the training material well and accurately.
Analisis Rasio Likuiditas dan Profitabilitas Untuk Menilai Kinerja Keuangan Koperasi (Studi Kasus Pada KSP Kopdit Pintu Air Tahun 2019–2021) Valeria Eldyn Gula; Katharina Yuneti
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 1 No. 4 (2023): Juli : Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v1i4.149

Abstract

Financial ratio analysis is the basis for assessing the performance of cooperatives in managing their funding sources in a certain period. An analysis of KSP Kopdit Pintu Air's financial performance is carried out in relation to the importance of assessing the company's financial performance so that it becomes an evaluation of the company's future development. In particular, researchers assess the company's financial performance based on the ratio of liquidity and profitability.The research method used is a quantitative method with a descriptive format. The results of the calculation of the ratio are then compared with the standard Regulation of the Minister of Cooperatives and SMEs of the Republic of Indonesia No.06/Per/M.KUKM/V/2006 concerning Guidelines for the Assessment of Achievement Cooperatives. The results of the study show that the financial performance of KSP Kopdit Pintu Air for 2019-2021, when viewed from the aspects of liquidity and profitability, is generally still below the standards of the Minister of Cooperatives and SMEs of the Republic of Indonesia No.06/Per/M.KUKM/V/2006. KSP Kopdit Pintu Air should make improvements to assets and KSP Kopdit Pintu Air should also reduce and reduce the amount of current debt and further increase the current assets of the cooperative.
Pengaruh Kompetensi Aparat Desa dan Penggunaan Aplikasi Sistem Keuangan Desa terhadap Kualitas Laporan Keuangan Desa Katharina Yuneti; Valeria Eldyn Gula; Wihelmina Maryetha Yulia Jaeng
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 1 (2024): Januari : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i1.2139

Abstract

This research describes testing the influence of employee competency and use of village financial system applications on the quality of village financial reports. The research method used is quantitative with a survey approach. The data used in this research is a questionnaire. Data analysis using Multiple Linear Regression Analysis. The research results show that employee competency influences the quality of village financial reports, while the use of village financial system applications does not influence the quality of village financial reports and the internal control system has a positive influence on the quality of village financial reports. Based on the results of this research, the village government in Sikka Regency needs to improve various training and ensure that village officials understand the training material provided properly and correctly.
Analisis Rasio Solvabilitas, Likuiditas, dan Rentabilitas Tahun 2021-2023 Pada PT. Perusahaan Listrik Negara (PERSERO) Wihelmina Maryetha Yulia Jaeng; Katharina Yuneti
Jurnal Projemen UNIPA Vol. 11 No. 3 (2024): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

PT Perusahaan Listrik Negara (Persero) (PLN) is one of Indonesia's largest state-owned enterprises (SOEs) responsible for providing electrical energy to the public and industries. This study aims to analyze the financial performance of PT PLN (Persero) during the 2021-2023 period through financial ratios, including solvency, liquidity, and profitability ratios. The data used is sourced from the annual reports of PT PLN (Persero) and analyzed using a quantitative descriptive approach. The results show a positive trend in the company's financial performance. The solvency ratio, as indicated by the debt to equity ratio, decreased from 42.71% in 2021 to 39.01% in 2023, reflecting the company's efforts to reduce debt levels. Liquidity ratios, including the current ratio and cash ratio, demonstrated significant improvements, indicating the company's enhanced ability to meet its short-term obligations. Profitability ratios such as return on equity (ROE) and return on assets (ROA) also increased, reflecting the efficiency of asset management and effective investment strategies. This study concludes that PT PLN (Persero) showed improved financial performance during the study period. For better financial sustainability, it is recommended that the company prioritize the use of retained earnings and equity capital to reduce reliance on debt and optimize asset management to support financial growth.
Penerapan Akuntansi Lingkungan dalam Pengolahan Limbah Botol Plastik di SDI Lisabheto Theresa Yuliana Jaeng; Katharina Yuneti; Wihelmina Maryetha Yulia Jaeng
Jurnal Riset Akuntansi Vol. 3 No. 2 (2025): 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.v3i2.3144

Abstract

Global environmental issues demand early awareness, including in environmental accounting. This study aims to improve SDI Lisabetho students' understanding of environmental accounting concepts and desires through community education and mediation. An interactive approach is applied by practicing processing plastic bottle waste into plant pots, providing direct experience of the importance of protecting the environment. The results of the study showed an increase in students' awareness of the environmental impacts of economic activities and the role of individuals in desires. In addition, students better understand how accounting reporting can include social and environmental aspects. The implications of this study emphasize the importance of integrating environmental accounting education into the elementary school curriculum to form a generation that cares about the environment and has a deep understanding of environmental accounting. Thus, it is hoped that students can adopt environmentally friendly habits, contribute to maintaining a balance between the economy, society, and ecology, and have critical awareness of the long-term impacts of economic activities on the environment. Introducing environmental accounting from an early age can also be a strategic step in creating a more responsible and sustainable society in the future.
Pengaruh Kepemilikan Institusional, Capital Intensity, Dan Sales Growth Terhadap Tax Avoidance Pada Industri Barang Konsumsi Di BEI Periode 2017- 2023 Gula, Valeria Eldyn; Maria Grasella Tunya; Katharina Yuneti
Jurnal Projemen UNIPA Vol. 12 No. 2 (2025): Mei: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v12i2.986

Abstract

This study aims to examine the effect of each variable—Institutional Ownership, Capital Intensity, and Sales Growth—on Tax Avoidance in the Consumer Goods Industry listed on the Indonesia Stock Exchange. The data source for this research is the Indonesia Stock Exchange, covering the period from 2017 to 2023. Hypothesis testing was conducted using Panel Data Regression analysis with the Random Effect model. The results of this study indicate that there is no significant effect of Sales Growth on Tax Avoidance, whereas Institutional Ownership and Capital Intensity have a significant effect on Tax Avoidance.
Analisis Penerapan Akuntansi Pertanggungjawaban Dengan Anggaran Sebagai Alat Pengendalian Biaya (Studi Kasus Pada Kantor Desa Bloro Kecamatan Nita) Nega, Yelita; Dince , Maria Nona; Yuneti, Katharina
Jurnal CUAN Universitas Nusa Nipa Maumere Vol 3 No 3 (2025): 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.v3i3.142

Abstract

This research aimed to determine the extent of acountability accounting implementation at the Bloro Village office, Nita Sub-district. This research used a qualitative approach, utilizing methodes of interviews, documentation, and observation to examine the requirements for implementing accounting with budgeting as a cost control tool carried out in Bloro Village, Nita Sub-distric, which involved the village head and financial treasuurer. the results obatined in this researrch showed that Bloro Village has not fully implemented accountability accounting because the process of preparing the budget did not involve all village officials, the prepations was stil based on estimates, and there was no clear spearation between controllable and unccontrollable costs. cost contol was alos quite efficient, even though there was still a difference between the budgeted cost and the actual costs.
Peningkatan Daya Saing UMKM Melalui Optimalisasi Penyusunan Laporan Keuangan di Magewair Production Bruno, Andreas; Sanga, Konstantinus Pati; Yuneti, Katharina
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 analyze the enhancement of the competitiveness of the MSME Magewair Production through the optimization of financial statement preparation. As one of the key pillars of Indonesia’s economy, MSMEs often face challenges in financial management, particulary in preparing financial statements in accordance with accounting standards. The research employed a qualitative method with a case study approach, where data were collected through in-dept interviews with the management of Magewair Production and the analysis of existing financial statement documents. The results indicate that although Magewair Production has routinely carried out financial recording, the reports produced remain simple and have not complied with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The main constraints include a lack of accounting knowledge, limited technology, and insufficient training. Optimizing financial statement preparation can improve operational efficiency, access to funding, business growth, and the reputation and trust of stakeholders. This study recommends SAK EMKM training, the utilization of simple accounting technology, and guidance from government or academics to assist MSMEs such as Magewair Production in preparing better financial statements, thereby enhancing their competitiveness in the market.
Co-Authors Anak Agung Ngurah Bagus Dwirandra Andia Dekrita, Yosefina Andreas Rengga Bruno, Andreas Cismawati, Maria Mensiana Claudia Bara, Jeane Dince , Maria Nona DODIK ARIYANTO Ferdinanda Camelia Gula, Valeria Eldyn Henrikus Herdi, Henrikus I Gde Ary Wirajaya Margareth Tefbana, Adelce Maria Grasella Tunya Mitan, Wilhelmina Nega, Yelita Rengga, Andreas Riska Afrilia, Maria Sanga, Konstantinus Pati Theresa Yuliana Jaeng Valeria Eldyn Gula Wihelmina Maryetha Yulia Jaeng Yorina Sari, Imakulata Yoseph D.Purnama Rangga