Article Per Year (5 Year)
p-Index From 2021 - 2026
6.602
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Wahana Pendidikan Journal Of Business, Finance, and Economics (JBFE) Gema Wisata Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Mutiara Ilmu Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Student Scientific Creativity Journal Experimental Student Experiences Dharma Ekonomi Trending: Jurnal Manajemen dan Ekonomi Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Accounting UNIPA Jurnal Mahasiswa Kreatif Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Projemen UNIPA Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Akuntansi dan Ekonomi Pajak: Perspektif Global
Wilhelmina Mitan
Universitas Nusa Nipa Maumere
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 55 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 55 Documents
Search

 1   2   3   4   5 
Pengaruh Corporate Social Responsibility Terhadap Kinerja Inovasi UMKM Di Kecamatan Alok Timur Maria Kristina Liu Wea; Wilhelmina Mitan; Pipit Niken Aurelia
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.v1i4.837

Abstract

This research aims to determine the influence of corporate social responsibility on the innovation performance of MSMEs in East Alok District. The method used in this research is a quantitative method. The population in this study were MSME actors in the Alok Timur District with a total of 1,548 MSME actors. The sampling technique used simple random sampling technique with a total sample of 94 respondents. In this study the types of data used are primary data and secondary data. The data collection procedure uses a questionnaire that is measured by a Likert scale. The data analysis technique used in this research uses a simple linear analysis method with descriptive statistical tests, data quality tests, classical assumption tests, and hypothesis tests. The research results show that partially corporate social responsibility has a positive effect on the innovation performance of MSMEs in East Alok District.
Analisis Perlakuan Akuntansi Aset Tetap Berdasarkan SAK-ETAP Pada Puskopdit Swadaya Utama Anastasia Relyani Laru; Wilhelmina Mitan; Konstantinus Pati Sanga
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.v1i4.868

Abstract

The aim of this research is to determine and analyze the accounting treatment of fixed assets based on SAK-ETAP at Puskopdit Swadaya Utama 2020-2021. The research method used is descriptive qualitative. The data sources used in this research are primary data and secondary data. Data collection techniques in this research used observation, interviews and documentation methods. The data analysis technique used is qualitative analysis, namely data collection and analysis, data reduction, data presentation, and verification or drawing conclusions. The results of this research show that the classification of fixed assets, acquisition and recognition of fixed assets, measurement of fixed assets, depreciation of fixed assets, and presentation of fixed assets in the balance sheet are in accordance with SAK-ETAP. Meanwhile, the termination and disposal of fixed assets is not in accordance with SAK-ETAP.
Analisis Sistem Informasi Akuntansi Berdasarkan ISAK 35 Pada Organisasi Nonlaba (Studi Kasus Pada Paroki Hati Yesus Yang Mahakudus Ili) Brigitha Laura; Wilhelmina Mitan; Siktania Maria Dilliana
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.v1i3.642

Abstract

This study aims to determine the application of information systems for the Parish of the Most Holy Ili Heart of Jesus based on the applicable Interpretation of Financial Accounting Standards (ISAK) 35. The design of this study is descriptive qualitative with data collection techniques in the form of observation, documentation and interviews. The type of data in this study is a type of qualitative data with primary data sources and secondary data sources. Data analysis in this study was in the form of data collection, data reduction, data display and verification. The results of this study indicate that the accounting information system applied to Ili's Sacred Heart of Jesus Parish has met several accounting information system indicators, namely human resources, equipment, forms and records. However, procedures and reports are still not in accordance with the accounting information system indicators. The accounting information system at Ili's Most Holy Heart of Jesus Parish also has not produced complete financial reports, only in the form of profit and loss statements and balance sheets and is not in accordance with the provisions of the ISAK 35 standard.
Analisis Penerapan Akuntansi Perpajakan pada Koperasi Simpan Pinjam Ikamala Larantuka Aloysia Roma Rebu; Wilhelmina Mitan; Yoseph Darius Purnama Rangga
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): 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.v2i3.2406

Abstract

This research aims to determine the application of tax accounting at the Ikamala Larantuka Cooperative. This research uses a qualitative method with a qualitative descriptive and quantitative descriptive approach. The data collection techniques used are observation, interviews and documentation. The data analysis technique, namely qualitative data analysis, begins with the data reduction stage, data presentation and drawing conclusions and verification as well as analyzing financial report data with fiscal reconciliation in accordance with tax regulations and legislation. The research results show that the Ikamala Larantuka cooperative has implemented tax accounting, but several errors were still found in paying income tax (PPh) which was not in accordance with Minister of Finance Regulation No. 242/PMK.03/2014 concerning procedures for paying and remitting taxes and the financial reports presented by cooperatives are not in accordance with applicable tax laws and regulations due to differences in calculations in commercial financial reports and fiscal financial reports where there are differences in recognition of income and costs according to Income Tax Law Regulation Number 36 of 2008.
Pengaruh Kecerdasan Emosional dan Kecerdasan Spiritual dengan Kecerdasan Intelektual sebagai Variabel Moderasi terhadap Perilaku Etis Mahasiswa Akuntansi : (Studi Empiris pada Mahasiswa Program Studi Akuntansi Universitas Nusa Nipa) Victoria Adriyani Bota; Wilhelmina Mitan; Emilianus Eo K. Goo
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.v2i4.3189

Abstract

This research aims to analyze the influence of emotional intelligence and spiritual intelligence with intellectual intelligence as a moderating variable on the ethical behavior of accounting students. This type of research is quantitative research with an associative approach. The sampling technique uses purposive sampling, a type of Stratified random sampling method, where sampling is carried out and determined using certain consideration techniques and criteria with a sample size of 72 people. The data collection technique used a questionnaire (google form) which was distributed to 72 respondents. Data analysis used multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS) version 26. The results of this study indicate that partially emotional intelligence and spiritual intelligence have a significant effect on the ethical behavior of accounting students. Meanwhile, from the MRA test results, intellectual intelligence cannot moderate the influence of emotional intelligence or spiritual intelligence on the ethical behavior of accounting students.
Analisis Pengaruh Aspek Sikap, Persepsi, Dan Emosi Terhadap Penerapan Sistem Akuntansi Persediaan Pada PT. Mitra Usaha Flores Merry Christanty; Wilhelmina Mitan; Yoseph Darius Purnama Rangga
Jurnal Mahasiswa Kreatif Vol. 1 No. 5 (2023): September : Jurnal Mahasiswa Kreatif
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jmk-widyakarya.v1i5.1241

Abstract

This study aims to determine the effect of attitudes, perceptions, and emotions on the implementation of the inventory accounting system that is run at PT. Flores Business Partners is a company that trades goods. The research population was all employees of PT. Flores Business Partners are 90 people. Meanwhile, the research sample was 55 respondents obtained from purposive sampling technique. Data collection in this research used primary data in the form of a questionnaire. The method of multiple linear regression analysis using SSPS 26. This study shows the results that the attitude aspect does not affect the application of the inventory accounting system. This is because the attitude of employees is classified as good so that they do the job according to the procedures set by the company. Meanwhile, aspects of perception and emotion influence the implementation of the accounting accounting system.
Analisis Strategi Keunggulan Bersaing Usaha Penjahit Rumahan dengan Pendekatan Analisis SWOT : Studi Kasus pada Usaha Jahit Ibu Mersi di Desa Habi Theresia Novita Maristela; Wilhelmina Mitan; Emilianus Eo Kutu Goo
Gemawisata: Jurnal Ilmiah Pariwisata Vol. 20 No. 2 (2024): Jurnal Ilmiah Pariwisata
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemawisata.v20i2.340

Abstract

This research aimed to analyze the competitive advantage strategy applied by Mrs. Mersi as a sewing business actor and the strategies carried out based on the SWOT analysis approach in Mrs. Mersi’s home tailoring business in Habi Village. This research data was obtained from interviews, observations, distributing questionnaires, and documentation. The findings of this research indicated that the Competitive Advantage Strategy applied by Mrs. Mersi consisted of low sewing rates, diverse products produced, and the ability to meet customer needs following the budget. Meanwhile, based on the SWOT analysis, the value (X,Y) = (0,3, -0,4). So Mrs. Mersi’s sewing business was included in quadrant II (Positive, Negative) which included a Diversification Strategy. Thus the strategy that needs to be pursued by Mrs. Mersi is to expand the sewing room or make a special room for sewing, improve more modern / sophisticated equipment, and do promotions.
Pengaruh Pendidikan Etika Bisnis dan Religiusitas terhadap Persepsi Etis Mahasiswa Akuntansi: (Studi Empiris pada Universitas Nusa Nipa Maumere) Sisilia Anggreachi Teras; Andreas Rengga; Wilhelmina Mitan
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 4 (2024): Oktober : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i4.3175

Abstract

The research aimed to investigate how Business Ethics Education and Religiosity affect the ethical perception of Accounting Students at Nusa Nipa University, Maumere. The research follows an associative approach with a causal relationship form and utilizes a quantitative approach. The sampling technique used Probability sampling type Random sampling, with a sample size of 76 respondents. Data the Social Sciences (SPSS) version 23. The results of this research indicated that: (1) Business Ethics Education had a positive influence on the Ethical Perception of Accounting Students. (2) Religiosity had a positive influence on the Ethical Perception of Accounting Students. (3) Business Ethics Education and Religiosity had a Simultaneous influence on the Ethical Perception of Accounting Students at Nusa Nipa University, Maumere.
Strategi Peningkatan Kinerja Karyawan Melalui Pelayanan Anggota Pada KSP Kopdit Sube Huter Yohana Octaviana Oncu Lid Pagan; Wilhelmina Mitan; Yoseph Darius Purnama Rangga
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.v1i1.1146

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana strategi peningkatan kinerja karyawan pada KSP Kopdit Sube Huter. Strategi peningkatan kinerja karyawan adalah cara atau metode yang digunakan koperasi untuk memaksimalkan tingkat keberhasilan karyawan dalam melaksanakan tugas serta kemampuan untuk mencapai tujuan yang telah ditetapkan. Kinerja karyawan dinyatakan baik dan sukses jika tujuan yang diinginkan koperasi dapat tercapai dengan baik. Metode analisis yang digunakan dalam penulisan ini adalah analisis deskriptif kualitatif yang berusaha menjelaskan sedetail mungkin objek serta masalah berdasarkan hasil pengamatan penulis, hasil wawancara, dan dokumentasi yang penulis peroleh berupa Laporan RAT (Rapat Anggota Tahunan) KSP. Kopdit Sube Huter dan Buku Peraturan Perusahaan KSP. Kopdit Sube Huter Tahun 2020 – 2022. Adapun dari hasil kajian ini menunjukan bahwa KSP. Kopdit Sube Huter telah menerapkan empat (4) strategi dalam meningkatkan kinerja karyawannya yaitu; Pendidikan dan Pelatihan, Perekrutan karyawan melalui tahapan seleksi, Penegakan Aturan dan Kebijakan bagi Karyawan, dan Penilaian Kinerja Karyawan.
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.
Co-Authors Aloysia Roma Rebu Anastasia Relyani Laru Andreas Rengga Arisandi Arisandi Arnoldus Arianto Brigitha Laura Christianus Tomy Saputra Claudensia Yuli Lolan Elisabeth Emarlin Ruda Emilianus Eo K. Goo Emilianus Eo Kutu Goo Emilianus Eo Kutu Go’o EmilianusEo Kutu Goo Evaldiana Adelia Fransiscus De Romario Henrikus Herdi, Henrikus Konstantinus Pati Sanga Krispina Kara Kristina Febiyanti Nona Cindri Lastiana Felisitas Lusia Rechylia Luga Maksima Toyo Maria Adinda Nona Febi Maria Advensia Tia Maria Agustina Rau Maria Alfonsa Maria Beatrix Susanti Tapo Maria Ernestina Da Rato Maria Goreti Towe Punang Maria Kristina Liu Wea Maria Nona Ivon Maria Yovita Hasri Mariano Riskynanta Moa Maro Mathilda Novania Da Lopez Merry Christanty Michi Natasa Wea Niken Aurelia, Pipiet Novita Anggraini Paskalia Irvanti Ema Lewar Paulus Libu Lamawitak Petrus M. Pedro Wisang Pipit Neken Aurelia Pipit Niken Aurelia Renata Ritarosana Dua Pona Rikarda Bara Robertho Tomy Meyer Saputripuspita Victoria Siktania Maria Diliana Siktania Maria Dilliana Sisilia Anggreachi Teras Theresia Novita Maristela Veronika Ursula Kego Victoria Adriyani Bota Wihelmina M. Yulia Jaeng Wihelmina Maryetha Yulia Jaeng Yasinta Intan Sakera Yohana Aprilita Rosginem Kein Yohana Octaviana Oncu Lid Pagan Yoseph D. Purnama Rangga Yoseph Darius P.Rangga Yoseph Darius Purnama Rangga Yoseph Darius Purnama Rangga Yuvensius Venerandus Nurak