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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Inovasi Kebijakan Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Science Information System and Technology
Helda Marlin Ala
Universitas Kristen Artha Wacana
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Public Health

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PENGARUH BELANJA LANGSUNG SEKTOR PENDIDIKAN, KESEHATAN, INFRASTRUKTUR, DAN PERTANIAN TERHADAP IPM (Studi Kasus Pada Kabupaten/Kota Propinsi NTT) Helda Marlin Ala
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 18, No 2 (2015)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (104.83 KB) | DOI: 10.35591/wahana.v18i2.109

Abstract

This study aims to examine the effect of direct expenditures of education sector, health sector infrastructure and agriculture on the human development index (HDI) is often used as successfulness indicator of the development in a nation or a region. This research is motivated that the direct expenditure of education sector, health sector, infrastructure, and agriculture are important components of the human development index (HDI). The population of this study were the entire area of the district / city in the province of East Nusa Tenggara. The data in this study were secondary data obtained from the Secretariat of the Provincial Finance Bureaue of East Nusa Tenggara and Central Bureau of Statistics of East Nusa Tenggara Province. A total data of 60 observations were used for analysis tool used to test hypotheses is multiple linear regresion. Results of this study show that the direct expenditures of education sector and infrasructure sector have significant positive effects on the human development index. This study, however, does not find evidence that expenditures of health and agriculture sector affect human development index. Keywords : Direct expenditure, education sector expenditure, direct health expenditure, direct infrastructure, direct agriculture, human development index
ANALISIS PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL, TERHADAP ETIKA AKUNTANSI Helda Marlin Ala
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 21, No 1 (2018)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (591.181 KB) | DOI: 10.35591/wahana.v21i1.138

Abstract

This study aims to analyze the influence of intelligence quotient of accounting ethics in accounting students sector public econimic faculty at the UKAW Kupang, the emotional quotient  of spiritual  quotient of accounting ethics in accounting students sector public econimic faculty at the UKAW Kupang, the influence of spiritual  quotient of accounting ethics in accounting students sector public econimic faculty at the UKAW Kupang, and the influence of intelligence quotient, emotional quotient, and spiritual quotient simultaneosly on the accounting ethics in accounting students sector public econimic faculty at the UKAW Kupang. The focus variables of research are intelligence quotient, spiritual  quotient, spiritual  quotient as independentvariables about accounting ethics as a bound variable.The results of this study can be seen that intelligence quotient and emotional quotient does significantly impact to accounting ethics, and spiritual  quotient does significantly impact the accounting ethics. Keywords: Intelligence Quotient, Emotional Quotient, Spiritual  Quotient, and Accounting Ethics.
Penerapan Pencatatan Keuangan Berbasis SAK ETAP dengan Pendekatan Analisis SWOT pada UMKM di Kota Kupang Helda Marlin Ala; Boy Supriana Efendi
Jurnal Inovasi Kebijakan Vol 4 No 1 (2019): Jurnal Inovasi Kebijakan
Publisher : Badan Penelitian dan Pengembangan Daerah Kota Kupang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37182/jik.v4i1.31

Abstract

This research aims to determine the financial recording process based on SAK ETAP for the development of Micro, Small and Medium Enterprises (MSMEs) in Kupang City. The method used in this research is a qualitative approach, and the subject of this research is the MSME Business Owner in Kupang City. The data analysis technique used is qualitative analysis, which is done by collecting triangulation data, and the SWOT analysis technique is used in the systematic identification of various factors and the formulation of the SAK ETAP-based financial recording process in a company. The findings of this research indicate that the accounting process that starts from the recording process, balance sheet, income statement, statement of changes in equity, and cash flow statement in order to support the use of financial statements based on SAK ETAP cannot be carried out properly as a strength of an MSME in providing financial information for evaluating performance and measuring MSME profit and loss for one period.
Interaksi Pertimbangan Etika Dan Perilaku Penyusun Anggaran Terhadap Senjangan Anggaran Pemerintah Daerah Helda Marlin Ala; Mesri Welhelmina Nisriani Manafe
Jurnal Inovasi Kebijakan Vol 5 No 2 (2020): Jurnal Inovasi Kebijakan
Publisher : Badan Penelitian dan Pengembangan Daerah Kota Kupang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37182/jik.v5i2.48

Abstract

This study aims to examine the impact of the interaction between budget compilers' behavior and ethical considerations on budgetary slack in the Regional Apparatus Organization (OPD) within the Kupang City Government. The test was carried out using multiple linear regression analysis to test the effect of partial, simultaneous and interaction between variables through a quasi-experimental design. The research results began with the classical assumption test, which showed significant results for all tests. The partial test of the independent variable of budget compiler behavior (X1) and ethical considerations (X2) shows support at the significance level <0.05. Simultaneous test shows the effect at the level of 0.000<0.05, which means that simultaneously the variables X1 and X2 have an effect on variable Y with a R2 value of 41%. The results of the interaction test show that the moderating variable causes the hypothesis 4 to be unsupported at the significance level >0.05. The results of this study are expected to contribute to local governments in the budget planning and implementation process by considering the trends in budgetary slack that may be made by budget compilers with considerations of ethics and internalized norms and behavior when preparing the budget.
Penerapan Metode Activity-Based Costing (ABC) dalam Mengukur Biaya Produksi dan Meningkatkan Efisiensi Operasional Lucky Mahesa Yahya; Helda Marlin Ala; Loso Judijanto; Irma Hakim; Asdi Asdi
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i2.8246

Abstract

The ABC method emerged as a response to the weaknesses of traditional methods, such as the production volume-based costing method. The purpose of this study was to analyze the Application of the Activity-Based Costing (ABC) Method in Measuring Production Costs and Improving Operational Efficiency. The research method used is a literature study or Library Research with a qualitative approach. The literature used is literature from research results or reviews presented in national and international scientific articles that are related to accounting. All articles used are sourced from the electronic literacy data search engine Mendeley and Google scholar. Based on the literature review of several articles on the results and discussion, the conclusions that can be drawn are: The application of the Activity-Based Costing (ABC) method has a significant impact on measuring production costs and increasing the company's operational efficiency. Keywords: Activity-Based Costing; Production Cost; Operational Efficiency
Evolution and Dynamics of Technology Based Accounting Information: A Bibliometric Study Herny Constantia Fanggidae; Helda Marlin Ala
West Science Information System and Technology Vol. 2 No. 01 (2024): West Science Information System and Technology
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsist.v2i01.816

Abstract

This bibliometric study delves into the evolution and dynamics of technology-based accounting information systems (AIS), exploring the intersection of technological advancements and accounting practices. The integration of technology in accounting has catalyzed significant transformations, reshaping how financial data is managed, analyzed, and reported. Through a comprehensive analysis of 780 publications spanning from 1977 to 2024, this research uncovers key trends, influential works, and emerging themes in the field of technology-based AIS. Utilizing bibliometric techniques such as co-citation analysis and network visualization, the study provides insights into the collaborative landscape, thematic clusters, and temporal trends within the domain of technology-based AIS research. The findings shed light on the evolution of AIS research, highlighting the increasing relevance of emerging technologies such as artificial intelligence and blockchain, while also identifying potential areas for future investigation.
Co-Authors Asdi Asdi Boy Supriana Efendi Herny Constantia Fanggidae Irma Hakim Loso Judijanto Lucky Mahesa Yahya Mesri Welhelmina Nisriani Manafe