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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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Pengaruh Biaya Tenaga Kerja dan Biaya Pakan terhadap Pendapatan Usaha Peternakan Ayam Broiler di Kabupaten Sikka Rikarda Bara; Wilhelmina Mitan; Yoseph Darius Purnama Rangga
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 4 (2025): 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.v3i4.4160

Abstract

This study aims to examine and analyze the effect of labor costs and feed costs on the income of broiler chicken farming businesses in Sikka Regency. The background of this research is based on the fact that labor costs and feed costs are the largest expense components in broiler chicken farming, thus it is necessary to investigate their contribution to farmers’ income. This research applies a quantitative approach with a causal design to identify cause-and-effect relationships between variables. The population of the study consisted of 78 broiler chicken farming businesses in Sikka Regency, with the purposive sampling technique applied to determine the sample. Data were collected through documentation techniques within the observation period of 2022–2024. Data analysis was conducted using multiple linear regression with the aid of the Statistical Package for the Social Sciences (SPSS) software. The results show that partially, labor costs have a significant effect on business income, indicating that the more efficient the management of labor, the higher the income generated. Feed costs also have a significant effect on business income, as feed is the main factor determining the growth quality of broiler chickens. Simultaneously, labor costs and feed costs significantly influence the income of broiler chicken farming businesses in Sikka Regency. These findings emphasize the importance of cost efficiency in the management of broiler chicken farming businesses to increase income and strengthen the competitiveness of local farmers amid the increasingly competitive poultry industry.
PENGARUH PENGUNGKAPAN AKUNTANSI LINGKUNGAN DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2021-2023) Maria Agustina Rau; Wilhelmina Mitan; Emilianus Eo Kutu Goo
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 examine the effect of environmental accounting disclosure and good corporate governance mechanisms on the financial performance of basic industry and chemical manufacturing companies listed on the Indonesia Stock Exchange for the period 2021-2023. This research used a quantitative causal approach with multiple linear regression data analysis to examine the relationship between environmental accounting disclosure and good corporate governance mechanisms (managerial ownership, institutional ownership, independent board of commissioners, and audit committee) on financial performance. The research data was obtained from secondary data in the form of financial reports and annual reports of the companies included in the sample. The results of this research indicated that, partially, environmental accounting disclosure did not have a significant effect on financial performance. Good corporate governance mechanisms, namely managerial ownership, institutional ownership, and independent boards of commissioners, did not have a significant effect on financial performance. Meanwhile, audit committees did not have a significant effect on financial performance. Simultaneously, environmental accounting disclosure and good corporate governance mechanisms had a significant effect on financial performance.
ANALISIS PENGUNGKAPAN SUSTAINABILITY REPORT BERDASARKAN GRI STANDARDS PADA PT. BANK CENTRAL ASIA, TBK DAN PT. BANK MANDIRI (PERSERO), TBK (STUDI KASUS PADA BURSA EFEK INDONESIA) Lusia Rechylia Luga; Wilhelmina Mitan; Wihelmina Maryetha Yulia Jaeng
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 analyse the disclosure and compliance level of Sustainability Reporting based on the GRI Standards 2021 at PT. Bank Central Asia, Tbk and PT Bank Mandiri (Persero), Tbk for the 2023 period. The research employs a qualitative descriptive methodology Data collection methods unlized in this study include documentation analysis, literature review, and internet research. The data analysis techniques consist of content analysis and comparative methods. The findings indicate that both banks have disclosed sustainability information in accordance with the GRI Standards, albeit with varying degrees of completeness and detail PT Bank Mandiri (Persero), Tbk demonstrates a more comprehensive level of disclosure that is better aligned with GRI standards compared to PT. Bank Central Asia, Tbk, particularly in specific disclosures. Regarding compliance levels, PT. Bank Central Asia, Tbk achieved 100% compliance with general disclosures in its Sustainability Report, classified as "Fully Applied." while the overall compliance with specific disclosures reached 38%, categorized as "Limited Disclosure" Conversely, PT. Bank Mandiri (Persero), Tbk attained 100% compliance with general disclosures, also classified as "Fully Applied, and achieved 50% compliance with specific disclosures, categorized as "Partially Applied
Restructuring Analysis of Troubled Loan Handling Through Rescheduling at KSP Kopdit Obor Mas, Pasar Level Branch Yasinta Intan Sakera; Wilhelmina Mitan; Yoseph D. Purnama Rangga
Experimental Student Experiences Vol. 2 No. 1 (2023): Maret
Publisher : LPPM Institut Studi Islam Sunan Doe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.456 KB) | DOI: 10.58330/ese.v1i3.176

Abstract

This study aims to determine the settlement of non-performing loans based on the credit restructuring method through rescheduling. The collection of data used in this paper uses interviews and documentation. This type of data uses a qualitative descriptive analysis. From the results of observations it was concluded that the credit restructuring policy at KSP Kopdit Obor Mas in an effort to save credit through rescheduling had positive results because it did not burden members or cooperatives and had an impact on reducing problem loans / NPL (Non Performing Loans). The SOP for the Credit Collection and Rescue Policy Pattern contains a Default Credit Collection Framework, in which the final settlement of problem loans is based on the decision of the management meeting which can be in the form of Credit Restructuring, Credit Switching, Collateral Sales, or Charge Off.
Implementasi Spiritualitas Manajemen Keuangan dalam Pengelolaan Keuangan Biara Kongregasi PIJ Wairklau Maumere Krispina Kara; Wilhelmina Mitan; Emilianus Eo Kutu Goo
Dharma Ekonomi Vol. 32 No. 2 (2025): November: DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v32i2.351

Abstract

This research is a case study describing the implementation of spirituality in financial management at the Wairklau Congregation Monastery of PIJ Maumere. The objective is to evaluate the application of the values of simplicity, transparency, and responsibility in financial management. The research utilized qualitative methods with an ethnographic approach, incorporating interviews, observations, and document reviews. The findings show that spirituality in financial management is effectively implemented in accordance with the established guidelines. Managers carry out their duties as a form of service, without expecting compensation, demonstrating a strong sense of spiritual commitment. One of the main challenges identified is maintaining effective communication within the team. This emphasizes the significance of managers who internalize spiritual values, enabling them to serve with integrity, responsibility, and accountability. Furthermore, it highlights the role of spirituality in fostering ethical behavior in financial practices. This research underscores the need for ongoing training and internalization of these values to enhance financial management effectiveness in religious institutions.
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