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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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PENGARUH FINANCIAL LITERACY, PENGETAHUAN LAPORAN KEUANGAN DAN PENDAPATAN TERHADAP PERILAKU PENGELOLAAN KEUANGAN PELAKU UMKM DI KECAMATAN MAUROLE KABUPATEN ENDE Ferdinanda Camelia; Andreas Rengga; Katharina Yuneti
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 influence of financial literacy, financial reporting knowledge, and income on the financial management behavior of MSMEs in Maurole District, Ende Regency. This study uses a causal quantitative approach with an associative research type. This study used a sample of 75 MSMEs in Maurole District who met the specified criteria. The data used are primary data obtained directly from respondents, namely Micro, Small, and Medium Enterprises (MSMEs), through the distribution of questionnaires that have been compiled based on research variable indicators. The analytical method used includes multiple linear regression analysis. The results of the analysis show that financial literacy has a significant effect on financial management behavior. In addition, financial reporting knowledge has a significant effect on financial management behavior. And income also has a significant effect on financial management behavior. In addition, Financial Literacy (X1), Financial Reporting Knowledge (X2), and Income (X3) together have a significant influence simultaneously on the financial management behavior of MSMEs (Y). Therefore, increasing financial literacy and knowledge must be accompanied by a good income management strategy. This is crucial to separate business finances from personal finances and to ensure greater focus on supporting business sustainability.
PENGARUH MODAL USAHA DAN TINGKAT PENDIDIKAN TERHADAP PENINGKATAN PENDAPATAN UMKM DI KECAMATAN ALOK TIMUR KABUPATEN SIKKA Cismawati, Maria Mensiana; Herdi, Henrikus; Yuneti, Katharina
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 | DOI: 10.59603/projemen.v12i3.1112

Abstract

This research aimed to examine and analyze how business capital and education level affect the income level of MSMEs in East Alok Sub-district, Sikka Regency. The data collection techniques used in this study were observation, questionnaire, interview, and documentation methods. This research employed a quantitative method. The results of the analysis showed that (1) business capital has a positive effect on increasing the income of MSMEs in East Alok Sub-district, Sikka Regency, (2) education level has a positive effect on increasing the income of MSMEs in East Alok Sub-district, Sikka Regency, and (3) business capital and education level together have a positive effect on increasing the income of MSMEs.
PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP STRATEGI TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2020-2024 Margareth Tefbana, Adelce; Andia Dekrita, Yosefina; Yuneti, Katharina
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 | DOI: 10.59603/projemen.v12i3.1094

Abstract

This research aimen to examine the effect of firm size and profitability on tax avoidance strategies in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020-2024. The analytical method used was quantitative associative research, conducted to test causality and the influence of independent variables on the dependent variable, with IBM SSPS Statistics 26 as the analytical tool. The findings showed that firm size had a positive and significant effect on tax avoidance, and similarly, profitability was proven to have a positive and significant effect on tax avoidance. Simultaneously, both independent variables affected tax avoidance, with a significance value of 0,002 < 0,05. The Adjusted R2 value of 0,32 indicated that 3,2% of the variation in tax avoidance was explained by firm size and profitability, while the remaining 96,8% was influenced by other factors outside the research model. Based on this findings, it was recommended that manufacturing companies, particulary large firms with high profitability, should continue to implement tax efficiency strategies in accordance with statutory regulations (legal tax planning).
PENGARUH MODAL SENDIRI DAN MODAL PINJAMAN TERHADAP SISA HASIL USAHA DENGAN TOTAL ASET SEBAGAI VARIABEL MODERASI (Studi Empiris Pada KSP Kopdit Ikamala Larantuka) Riska Afrilia, Maria; Mitan, Wilhelmina; Yuneti, Katharina
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 | DOI: 10.59603/projemen.v12i3.1059

Abstract

This research investigated and elucidated the effects of equity capital and loan capital on net surplus, with total assets as a moderating variable at Ikamala Larantuka Credit Union. The study utilized an associative quantitative methodology and analyzed the financial statements of Ikamala Larantuka Credit Union as its population. The sampling technique implemented was purposive sampling, with primary data serving as the source for the research. Data collection methods comprised documentation and a literature review. The analysis was conducted using Moderated Regression Analysis (MRA) through the SPSS application. The findings revealed that equity capital negatively impacted net surplus, while loan capital did not exhibit any significant effect on net surplus. Furthermore, total assets moderated (enhanced) the effect of equity capital on net surplus and simultaneously moderated (diminished) the effect of loan capital on net surplus.
PENGARUH PERSEPSI KARYAWAN TERHADAP TATA KELOLA KEUANGAN PADA KSP KOPDIT PINTU AIR ROTAT Yorina Sari, Imakulata; Rengga, Andreas; 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 research aimed to determine de influence of employee perception on financial governance at KSP Kopdit Pintu Air Rotat. This research used a descriptive quantitative method with a survey approach. The population consisted of all 69 permanent employees of KSP Kopdit Pintu Air Rotat, and the entire population was used as the sample through a saturated sampling techineque. Primari data were collected using a questionnaire and analyzed using descriptive statistics and simple linear regression. The results showed that employee perception has a positive and significant effect on financial governance, with a coefficient of 59.3%. This means that the more positive the employees’ perception, the better the cooprerative’s financial governance.
PENGARUH BESAR PINJAMAN, DAN JANGKA WAKTU PENGEMBALIAN TERHADAP KELANCARAN PENGEMBALIAN KREDIT DENGAN KARAKTERISTIK PEMINJAM SEBAGAI VARIABEL MODERASI (Studi kasus pada KSP Kopdit Pintu Air Cabang Lekebai) Claudia Bara, Jeane; Mitan, Wilhelmina; 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 determine the influence of loan amount, repayment period, and borrower characteristics as a moderating variable on the loan repayment performance at KSP Kopdit Pintu Air Lekebai Branch. The method used in this study was quantitative, employing both primary and secondary data sources. Data were collected through interviews, documentation, and questionnaires, and analyzed using descriptive statistical analysis. The population in this study consisted of cooperative members who were delinquent in loan repayment. The sample was determined using a non-probability sampling technique with saturated sampling. The result showed that the variable affecting the loan repayment performance at KSP Kopdit Pintu Air Lekebai Branch was the repayment period, while the loan amount and borrower characteristics as a moderating variable did not strengthen effect. Furthermore, borrower characteristics as a moderating variable did not stengthen or weaken the effect of loan amount and repayment period on loan repayment performance at KSP Kopdit Pintu Air Lekebai Branch.
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