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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 Penyajian Laporan Keuangan Pada Badan Usaha Milik Desa (BUMDes) (Studi Kasus Pada BUMDes Bersama Bangkit Mandiri Sejahtera Kecamatan Nita) Maria Nona Ivon; Wilhelmina Mitan; Fransiscus De Romario
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.v1i4.2043

Abstract

This study aims to analyze how the presentation of financial statements at Village-Owned Enterprises (BUMDes) Bersama Bangkit Mandiri Sejahtera, Nita District. By analyzing the financial statements made by BUMDes Bersama Bangkit Mandiri Sejahtera, Nita District, and adjusting to the statement of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). The research method used in this study is qualitative research with descriptive methods. Data collection is done through interviews, documentation and observation. The results of this study show that in the presentation of financial statements made by BUMDes Bersama Bangkit Mandiri Sejahtera has not fully implemented financial statements in accordance with SAK EMKM due to limited knowledge of BUMDes management and the absence of training from related parties.
Pengaruh Sistem Keuangan Desa (SISKEUDES) Terhadap Kinerja Pemerintah Desa Di Kecamatan Doreng Lastiana Felisitas; Wilhelmina Mitan; Fransiscus De Romario
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.v1i4.2051

Abstract

This research aims to find out whether the Village Financial System influences the Performance of the Village Government in Doreng District. This research uses a quantitative approach with descriptive and associative research. The population in this study was 30 people with the research sample using a saturated sample. The data used in this research is primary data. The data collection technique in this research uses a questionnaire. The data analysis techniques used in this research are descriptive statistical analysis, data quality test, classical assumption test, simple linear regression analysis, coefficient of determination, and t test using IBM SPSS Statistics 26. The results of the descriptive analysis show that the respondents' perceptions of the Village Financial System variable (X) is 90% with very good criteria. Meanwhile, the respondent's perception of the Village Government Performance variable (Y) was 86% in the very good category. The research results show that the Village Financial System variable has a significant value of 0.000 which is smaller than the α value (0.05), so Ha is accepted. Thus, the Village Financial System variable partially influences the performance of the Village Government in Doreng District.
Pemahaman dan Kepedulian dalam Penerapan Green Accounting pada UMKM Tempe di Kabupaten Sikka Claudensia Yuli Lolan; Wilhelmina Mitan; Yoseph Darius Purnama Rangga
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.v2i4.3343

Abstract

This research aims to determine understanding and concern in implementing green accounting in Tempe MSMEs in Sikka Regency. This research uses a qualitative descriptive method. The data collection techniques used were interviews and documentation. The data analysis technique, namely descriptive analysis, begins with the data reduction stage, data presentation and conclusion drawing or verification. The research results show that tempe MSMEs in Sikka Regency, consisting of the Super Jaya tempe factory, Sidu Moro tempe factory, Bintang Jaya tempe factory, Putra Fajar tempe factory, have an understanding and concern for the environmental impact of the business activities they carry out. A manifestation of the understanding of tempeh MSMEs in Sikka Regency regarding the environment is by charging environmental costs in the tempeh production process. The environmental costs charged include the costs of storage tanks, filters, labs, plastic, banana leaves and waste. However, tempe MSMEs do not yet have sufficient understanding to apply the green accounting concept as a whole to the presentation of financial reports. The manifestation of concern for tempeh MSMEs in Sikka Regency is through maintaining business continuity, business raw materials, business waste, organic and non-organic waste, environmentally friendly equipment, understanding environmental costs and being directly assisted by the Health Service and the Sikka Regency Environmental Service.
Pengaruh Sistem Informasi Akuntansi dan Penerapan SAK EMKM terhadap Keberhasilan UMKM : (Studi Kasus Kios Sembako di Kecamatan Alok Timur, Kabupaten Sikka) Yohana Aprilita Rosginem Kein; Wilhelmina Mitan; Fransiscus De Romario
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.v2i4.3345

Abstract

The aim of this research is to determine the influence of the Accounting Information System and the Implementation of SAK EMKM on the Success of MSMEs in East Alok District. This research uses a quantitative approach with the nature of explanatory research. The sampling technique used saturated samples with a sample size of 30 people. The data collection technique used a questionnaire distributed to 30 respondents and the data analysis technique used multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS) version 23. From the research results it was found that the variables Accounting Information System (X1) and Implementation of SAK EMKM (X2) influences the success of MSMEs (Y) with positive parameters, which means that the better or higher the level of implementation of the Accounting Information System and EMKM SAK, the higher the level of success of MSMEs. The influence of the Accounting Information System (X1) and the Implementation of SAK EMKM (X2) is 72.9% on the Success of MSMEs (Y) of the Basic Food Kiosk Business in East Alok District, while 27.1% is influenced by other factors outside the research variables.
Pengaruh Kompetensi Sumber Daya Manusia, Gaya Kepemimpinan dan Pemanfaatan Teknologi Informasi terhadap Kualitas Laporan Keuangan Gereja Paroki Wilayah Kota Maumere Mariano Riskynanta Moa Maro; Wilhelmina Mitan; Siktania Maria Dilliana
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.v2i4.3347

Abstract

The aim of this research is to determine the influence of human resource competence, leadership style and use of information technology on the quality of financial reports of Parish Churches in the Maumere City area. This research uses an associative quantitative approach. The population in this study was the Financial Council taken from 5 Parish Churches in Maumere City, namely 32 respondents. The sampling method used in this research was saturated sampling so that the number of samples obtained was 32 respondents. The data collection process was carried out by distributing questionnaires to respondents, where the research instrument used a Likert scale. The data analysis technique used in this research uses a multiple linear regression analysis model with the help of the IBM SPSS Statistics 26 program. The results of this research show that the variables of human resource competency, leadership style and the use of information technology partially and simultaneously have a significant effect on the quality of the Church's financial reports. Maumere City Parish.
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.
Analisis Penerapan Akuntansi Dalam Penyajian Laporan Keuangan Pada Perkumpulan Divisi Perempuan Tim Relawan Untuk Kemanusiaan (TRUK) Novita Anggraini; Wilhelmina Mitan; Pipiet Niken Aurelia
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 4 (2023): 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.v2i4.1432

Abstract

This study aims to determine the application of accounting in the presentation of financial reports at the Association of Women's Division Team Volunteers for Humanity (TRUK) based on financial accounting standards, namely ISAK 35. The method used in this research is descriptive qualitative with data sources in the form of primary data and secondary data. Data collection techniques in the form of observation, interviews and documentation using qualitative descriptive data analysis techniques. The results of the study show that the Association of Women's Division Team Volunteers for Humanity (TRUK) has presented financial statements consisting of a statement of financial position, profit and loss statement and cash report. Based on the financial accounting standards for non-profit entities in presenting financial statements, the Association of Women's Division Team Volunteers for Humanity (TRUK) has not presented financial statements based on ISAK 35 because it still uses the format for presentation of financial reports prepared by donating organizations.
Pengaruh Penerapan Sistem Keuangan Desa (SISKEUDES) dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan (Studi Kasus Pada Desa Nita dan Desa Lusitada) Petrus M. Pedro Wisang; Wilhelmina Mitan; Wihelmina M. Yulia Jaeng
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 4 (2023): 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.v2i4.1451

Abstract

This study aims to examine the effect of the implementation of the Village Financial System and Human Resource Competence on the Quality of Village Financial Reports case studies at the offices of Nita Village and Lusitada Village, Sikka Regency. The data source in this study was primary data using data collection techniques using questionnaires distributed to 32 respondents at the Nita Village Office and the Lusitada Village Office. The data analysis method used in this study is regression analysis. The results of the study show that the implementation of the Village Financial System does not affect the quality of financial reports, while the Competence of Human Resources influences the quality of Village financial reports.
Pengaruh Penerapan Sistem Keuangan Desa (SISKEUDES) Terhadap Pengelolaan Keuangan Desa di Kecamatan Nita Yuvensius Venerandus Nurak; Wilhelmina Mitan; Emilianus Eo Kutu Go’o
Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 1 No. 3 (2023): Agustus : Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v1i3.130

Abstract

This study aims to determine the effect of utilizing the village financial system on village financial management in Nita District. The method used in this study is a quantitative method with primary data sources in the form of questionnaires distributed to village officials using the Siskeudes application with a total of 32 respondents. The analytical method in this research is data quality test, classic assumption test, simple regression analysis, hypothesis testing and coefficient of determination. The results obtained in this study show that the village financial system (SISKEUDES) has no effect on village financial management in villages in Nita District. This shows that village financial management in villages in Nita District, Sikka Regency is largely not affected by the presence or absence of the Siskeudes application.
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.
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