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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

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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.
Analisis Penerapan Akuntansi Biaya Lingkungan pada Industri Pabrik Tahu Super Jaya Christianus Tomy Saputra; Wilhelmina Mitan; Pipiet Niken Aurelia
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.v1i3.463

Abstract

This research aims to determine the application of environmental cost accounting in the Super Jaya tofu factory industry. This research uses qualitative methods. In this research, the data sources used are primary data and secondary data. The data collection technique uses observation, interviews and documentation. By conducting direct interviews with the owners of the Super Jaya tofu factory industry. The data analysis technique uses data collection, data reduction, data presentation, conclusions and data verification. The research results obtained from the application of environmental cost accounting are still not effective because they have not prepared financial reports and have not implemented cost accounting in presenting financial reports because the costs traced are only general costs related to the tofu production process. Such as raw material costs, labor costs, general capital costs and special capital costs, while the costs for waste management are only labor costs for the filtering section and environmental cleaning equipment costs.
Pengaruh Keterampilan, Potensi dan Relasi Sosial Usaha Penjahit Pakaian (Taylor) terhadap Peningkatan Pendapatan Keluarga di Kecamatan Nita Maria Alfonsa; Wilhelmina Mitan; Siktania Maria Diliana
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): December: 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.v2i4.2694

Abstract

This research aims to examine the influence of skills, potential and social relations in the clothing tailoring business (Taylor) on increasing family income in Nita District. This research uses an associative approach with a form of causal relationship and uses a quantitative approach. The population and sample used in this research were clothing tailor business owners in Nita District. The data collection technique used a questionnaire distributed to every tailor in Nita District, a total of 30 respondents, where data analysis used multiple linear regression using the Statistical Package for the Social Sciences (SPSS). The results of this research show that partially skills have no effect on increasing family income, potential has an effect on increasing family income and social relations have no effect on increasing family income, and simultaneously potential skills and social relations have an effect on increasing family income.
Penerapan Akuntansi dalam Rumah Tangga : Studi Fenomenologi pada Ibu-ibu Rumah Tangga di Desa Maulo’o Kecamatan Paga Kabupaten Sikka Maria Adinda Nona Febi; Wilhelmina Mitan; Fransiscus De Romario
Journal Of Business, Finance, and Economics (JBFE) Vol 5 No 2 (2024): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v5i2.5682

Abstract

This study aims to examine the role of accounting in the Maulo'o Village community and how accounting is applied in households regarding four important things, namely budgeting, recording, decision making and long-term planning. This study uses a qualitative method with a phenomenological study approach. The results of the study indicate that the application of accounting in households plays a very important role in people's lives. The important role of accounting and the benefits of accounting in household life are useful for stabilizing household finances, controlling expenses and prioritizing primary needs and preventing families from debt activities. The application of accounting in the decision-making practices of eight housewife informants in Maulo'o Village always discusses with her husband in making decisions and also prioritizes primary needs such as children's education costs and does not forget to always save for future needs.
Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi, dan Tingkat Kesiapan UMKM terhadap Implementasi Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah dengan Lama Usaha Sebagai Variabel Moderasi : (Studi pada Kelurahan Waioti) Saputripuspita Victoria; Konstantinus Pati Sanga; Wilhelmina Mitan
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 4 (2024): November: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i4.496

Abstract

This study aimed to analyze the influence of education level, accounting understanding, and MSME readiness on the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM), with business age as a moderating variable. The study employed a quantitative method. The population comprised MSME actors in Waioti Village, totaling 44 individuals. Sampling was conducted using a saturated sampling technique, resulting in 44 respondents. The data used in this study were primary data, collected through questionnaires measured on a Likert scale. Data analysis utilized multiple linear regression and moderated regression analysis, along with descriptive statistics, data quality tests, classical assumption tests, and hypothesis testing. The results indicated that: (1) Education level did not influence the implementation of SAK EMKM, (2) Accounting understanding significantly influenced the implementation of SAK EMKM, (3) Readiness did not affect the implementation of SAK EMKM. (4) Business age influenced the implementation of SAK EMKM, (5) Business age did not moderate the effect of education level on the implementation of SAK EMKM, (6) Business age negatively moderated the effect of accounting understanding on the implementation of SAK EMKM. (7) Business age did not moderate the effect of MSME readiness on the implementation of SAK EMKM.
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.
Implementasi Restrukturisasi Dalam Upaya Penanganan Kredit Macet Pada KSP Kopdit Suru Pudi Koting Arisandi Arisandi; Wilhelmina Mitan; Siktania Maria Diliana
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.v1i1.1152

Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi kredit macet dan untuk mengetahui implementasi restrukturisasi kredit macet pada KSP Kopdit Suru Pudi. Untuk mengidentifikasi permasalahan penelitian ini menggunakan penelitian kualitatif. Adapun teknik pengumpulan data menggunakan observasi, wawancara,dan dokumentasi. Dapat disimpulkan bahwa faktor-faktor kredit macet disebabkan oleh kondisi eksternal yang membuat anggota tidak dapat menyelesaikan kewajibannya seperti kurangnya pengetahuan anggota terhadap kewajibannya, tidak memiliki itikad baik, anggota ganda, faktor ekonomi dan penyalahgunaan tujuan pinjaman. Sedangkan dalam penanganannya dengan ketentuan restrukturisasi menggunakan Rescheduling (Penjadwalan Kembali) dan Penggabungan Pinjaman.
Pengaruh Literasi Keuangan Dan Mindset Entrepreneur Terhadap Kinerja UMKM Di Pasar Alok Maumere Arnoldus Arianto; Wilhelmina Mitan; EmilianusEo Kutu Goo
Jurnal Mutiara Ilmu Akuntansi Vol. 1 No. 4 (2023): 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.v1i4.2040

Abstract

This study aimed to determine the effect of financial literacy and entrepreneurial mindset on the performance of Micro, Small, and Medium Enterprises ( MSMEs). This research employed a quantitative approach. The population in this study was 630 MSME players in the Alok market, Maumere. The sample was selected using the solvin formula resulting in 87 respondents. The data used in this study was primary data. The data were collected using questionnaires distributed to MSME players in the Alok market. The data were analyzed using descriptive statistical analysis, data qality test, multiple linear regression analysis, t-test, F test with the assisst of IBM SPSS, coefficient of determination. The results of this study indicated that partially and simultaneously financial literacy and entrepreneurial mindset had no effect on the performance of MSMEs in the Alok market, Maumere.
Pengaruh Fraud Diamond Terhadap Kecenderungan Kecurangan Laporan Keuangan Yang Terdaftar di BEI Tahun 2019-2021 : (Studi Kasus pada Perusahaan Manufaktur Sub Sektor Industri Barang Konsumsi) Michi Natasa Wea; Wilhelmina Mitan; Siktania Maria Diliana
Jurnal Mutiara Ilmu Akuntansi Vol. 1 No. 4 (2023): 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.v1i4.2041

Abstract

This research aims to determine the effect of fraud diamonds on the tendency for fraudulent financial reports in Manufacturing Companies in the Consumer Goods Industry Sub-Sector listed on the IDX in 2019-2021. This research was conducted using the associative causal method. The sample selection in this study used a purposive sampling method, with the sample criteria being the financial reports of 10 companies in the Consumer Goods Industry Sub-Sector Manufacturing Company registered on the IDX in 2019-2021. This research data was obtained from literature and documentation studies, data analysis techniques were obtained from IBM SPSS statistics version 26. Data analysis used in this research is, descriptive statistics, classical assumption tests using normality tests, autocorrelation tests, multicollinearity tests and heteroscedasticity tests, analysis multiple linear regression, hypothesis testing using partial test (t), simultaneous test (f) and coefficient of determination test (R2). The results of the research partially show that external pressure and ineffective supervision have proven to have a positive effect on financial report fraud. Meanwhile, the financial target variables, change of auditor, change of director were proven to have no positive effect on financial statement fraud. The variables pressure, opportunity, rationalization and ability simultaneously have a significant effect on financial statement fraud at a significant level of 5%. In this research, the fraud variable is explained by independent variables by 31.3%, the remaining 68.7% is explained by other external factors which are not in this study.
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