Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
P-Index
This Author published in this journals
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

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Jurnal Inovasi Kebijakan

 1 
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.
Co-Authors Asdi Asdi Boy Supriana Efendi Herny Constantia Fanggidae Irma Hakim Loso Judijanto Lucky Mahesa Yahya Mesri Welhelmina Nisriani Manafe