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All Journal Jurnal Mirai Management Jurnal Akuntansi dan Pajak Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Jurnal Kewirausahaan dan Manajemen Bisnis CUAN Jurnal Accounting UNIPA Jurnal Akuntan Publik Mutiara: Jurnal Penelitian dan Karya Ilmiah
Yosefina Andia Dekrita
Universitas Nusa Nipa
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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ANALISIS FAKTOR YANG MEMPENGARUHI EFISIIENSI RUMAH SAKIT (STUDI PADA RUMAH SAKIT BLUD DI PROVINSI NUSA TENGGARA TIMUR) Yosefina Andia Dekrita; Rahman Laba; Muhammad Sobarsyah; Maat Pono; Paulus Libu Lamawitak
Jurnal Mirai Management Vol 5, No 1 (2020)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (313.702 KB) | DOI: 10.37531/mirai.v5i1.588

Abstract

Penelitian ini bertujuan untuk mengeksplorasi hubungan langsung dan tidak langsung antara cash holding, cash conversion cycle dan net working capital terhadap efficiency melalui debt dan mengeksploitasinya ke dalam model konseptual baru yang didasarkan pada teori utama yaitu agency theory, trade-off theory, pecking order theory dan Modigliani and Miller Theory. Data yang digunakan adalah Neraca dan Realisasi Laporan Pendapatan dan Biaya tahun 2014-2018. Analisa data menggunakan statistik deskriptif dan regresi linier berganda, pengujian hipotesis (uji T dan uji F) dan analisis regresi moderasi. Hasil penelitian menunjukkan bahwa cash holding tidak berpengaruh terhadap efficiency sedangkan cash conversion cycle memiliki pengaruh positif terhadap efficiency dan net working capital memiliki pengaruh negatif pada efficiency. Namun secara bersamaan menunjukkan bahwa cash holding, cash conversion cycle dan net working capital berpengaruh positif yang signifikan terhadap efficiency. Dengan analisis regresi moderasi dapat disimpulkan bahwa net working capital yang diuji dalam model ini memiliki pengaruh yang signifikan terhadap debt sedangkan variabel cash holding dan cash conversion cycle tidak memiliki pengaruh yang signifikan terhadap efficiency. Dengan Analisis Regresi Moderasi dapat disimpulkan bahwa net working capital yang diuji dalam model ini memiliki pengaruh signifikan terhadap efficiency sedangkan variabel cash holding dan cash conversion cycle tidak memiliki pengaruh signifikan terhadap efficiency. Hal Ini berarti bahwa variabel debt dapat dikatakan sebagai variabel moderasi antara net working capital dan efficiency. Keywords - Cash Holding, Cash Conversion Cycle, Net Working Capital, Debt, Efficiency
PENGARUH MODERNISASI SISTEM ADMINISTRASI DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK PADA BADAN PENDAPATAN DAERAH KABUPATEN SIKKA Floriati Marcini; Yosefina Andia Dekrita; Yoseph Darius Purnama Rangga
Jurnal Accounting UNIPA Vol 2, No 1 (2023): Jurnal Accounting UNIPA
Publisher : Program Studi Akuntansi Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (899.067 KB) | DOI: 10.2221/accounting.v2i1.41

Abstract

Penelitian ini bertujuan untuk menguji pengaruh modernisasi sistem administrasi dan pengetahuan perpajakan terhadap kepatuhan wajib pajak pada Badan Pendapatan Daerah Kabupaten Sikka. Hal ini dilatarbelakangi oleh rendahnya presentase kepatuhan pajak yang di sebabkan oleh wajib pajak yang masih kesulitan dalam penggunaan sistem administrasi pajak yang modern dan pengetahuan tentang perpajakan yang masih minim. Penelitian ini menggunakan pendekatan kuantitatif. Teknik pengambilan sampel dilakukan dengan menggunakan Rumus Slovin dengan jumlah 100 responden. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah kuesioner dengan menggunakan pengukuran skala Likert. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa modernisasi sistem administrasi dan pengetahuan perpajakan berpengaruh terhadap kepatuhan wajib pajak pada Badan Pendapatan Daerah Kabupaten Sikka. Saran dalam penelitian ini yaitu Badan Pendapatan Daerah Kabupaten Sikka harus fokus dalam upaya sosialisasi terkait perkembangan sistem administrasi, agar wajib pajak memiliki pemahaman yang baik akan sistem perpajakan yang berkembang secara modern dan meningkatkan sarana dan prasarana menyangkut layanan sistem jaringan atau aplikasi pembayaran onilne.
Analisis Penerapan Kebijakan Rescheduling Sebagai Upaya Penyelesaian Kredit Bermasalah Pada Koperasi Kopdit Pintu Air Cabang Bola Maria Yerista Mindiyati; Yosefina Andia Dekrita; Fransiscus De Romario
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.1038

Abstract

Branch Watergate Cooperative This study aims to determine the Application of Rescheduling Policy as an Effort to Resolve Non-Performing Loans at the Bola Branch Watergate Cooperative. The data collection techniques used were observation, interviews and documentation. The data analysis technique used is qualitative analysis, namely data collection and analysis, data reduction, data presentation, and verification or conclusions. The results of this study show that the causes of non-performing loans are: internal factors include: Less selective cooperatives in the analysis of credit, Lack of survey processes and the existence of family relationships. . External factors include mental factors, economic factors seen from the low income of members, member errors in calculating and not understanding well the business made so that they experience failure in managing the business, members are tempted by 3 times the share loan, and lack of communication. The implementation of rescheduling policy as an effort to resolve non-performing loans has gone well and meets the criteria. The rescheduling process was successful because most members were able to pay off the loan.
Analisis Kinerja Keuangan Pada Perusahaan Daerah Air Minum Ina Gelekat Kabupaten Flores Timur Melania Bare Hurint; Yosefina Andia Dekrita; Maria Silvana Mariabel Carcia
Jurnal CUAN Universitas Nusa Nipa Maumere Vol 1 No 3 (2023): September : Jurnal Kewirausahaan dan Manajemen Bisnis
Publisher : Program Studi Kewirausahaan Universitas Nusa Nipa Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/cuan.v1i3.36

Abstract

This research aimed to determine and assess the financial performance of Ina Gelekat Regional Water Supply in East Flores Regency in 2018-2022 besed on financial ratio measurement tools that refer to the Decree of the Minister of Home Affairs Number 47 of 1999. The type of data was quantitative data. Data collection methods were casrried out by literauture review, direct observation, and interview. Data analysis techniques used financial performance analysis with ten financial ratios based on the Decree of the Minister of home Affairs Number 47 of 1999, regarding guidelines for assessing the financial performance of the Municipal Water Works of East Flores Regency in 2018-2022 following the Decree of the Minister of Home Affairs Number 47 of 1999. The results showed that in 2018 it produceced the “ Excellent” category with a financial performance value of 51.33, in 2019 it produced the “Excellent” category with a financial performance value of 51.33, in 2020 it produced the “ Excellent” category with a financial performance value of 56.67, in 2021 it produced the “ Exellent” cetegory with a financial performance value of 63.33, and in 2022 it produced “ Exellent” category with a financial performance value of 61.67.
Pengaruh Partisipasi Anggota Terhadap Peningkatan Sisa Hasil Usaha (SHU) Pada Koperasi Simpan Pinjam (KSP) Credit Union Bahtera Sejahtera Maumere Maria Vionsiana Blogon; Yosefina Andia Dekrita; Cicilia Ayu Wulandari Nuwa
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol 2 No 3 (2023): September : Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v2i3.2117

Abstract

The research background was the low residual business results in the saving and loan cooperative of Bahtera Sejahtera Maumere Credit Union. The aims of this study were (1) to find out the description of member participation and remaining results of operation in the Savings and Loan Cooperative of Bahtera Sejahtera Maumere Credit Union; (2) to determine the influence of member participation and Remaining Results of Operation in the Savings and Loan Cooperative of Bahtera Sejahtera Maumere Credit Union. The population in this study is financial report data at the Saving and Loan Cooperative of Bahtera Sejahtera Maumere Credit Union. The sample in this research were financial statements data from 2017-2021. The research method employed simple linear regression analysis using quantitative data. Hypothesis testing was done through the t-test. The results obtained indicated that member participation did not influence the remaining results of operation. this condition occurs due to do average member did not actively make deposits, particularly the 26% obligatory savings. Another factor was the large operating expenses at Savings and Loan Cooperative of Bahtera Sejahtera Maumere Credit Union as a cause of increasing in member participation that not significantly contributed to the acquisition remaining results of operation.
Analisis Efisiensi Penggunaan Modal Kerja Untuk Meningkatkan Profitabilitas Di KSP Kopdit Pintu Air Cabang Kewapante Maria Silvia Hape; Yosefina Andia Dekrita; Elisabet Luju
Mutiara : Jurnal Penelitian dan Karya Ilmiah Vol. 1 No. 5 (2023): Oktober: Mutiara : Jurnal Penelitian dan Karya Ilmiah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mutiara.v1i5.477

Abstract

This research was carried out to determine the efficiency of the use of working capital to increase profitability at Pintu Air Credit Union of Kewapante Branch. The population in this research were the financial statements of Pintu Air Credit Union of Kewapante Branch, while the sample of this study were the financial statements of Pintu Air Credit Union of Kewapante Branch in 2017 to 2021. In collecting data, documentation and interviews were two techniques used by the researcher. The data analysis teachnique used were the liquidity ratio with the calculation of the current ratio, the activity ratio with the calculation of working capital turnover, and the profitability ratio with the calculation of Return on Assets (ROA). The results of data analysis from the assessment of each ratio showed that the liquidity ratio using the calculation of the current ratio of Pintu Air Credit Union of Kewapante Branch in the 2017 and 2018 periods decreased with the standard measurement of the efficiency of the use of working capital, which was in good criteria. In 2019 to 2021 the results had increased with the standard of efficient use of working capital categorized as very good. The activity ratio using the calculation of working capital turnover had decreasd and was considered poor in the standard of measuring the efficiency of using working capital with poor criteria. The profitability ratio using ROA obtained fluctuating results from 2017 to 2021 and on average was said to be quite efficient in the standard of measuring the efficiency of using working capital.
Analisis Common Size Untuk Menilai Kinerja Keuangan Perusahaan PT. Telekomunikasi Indonesia Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2018-2022 Maria Septiani Elisa Sugo; Yosefina Andia Dekrita; Maria Silvana Mariabel Carcia
Mutiara : Jurnal Penelitian dan Karya Ilmiah Vol. 1 No. 5 (2023): Oktober: Mutiara : Jurnal Penelitian dan Karya Ilmiah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mutiara.v1i5.480

Abstract

This research aimed to (1) discover financial performance by using common size analysis at PT. Telekomunikasi Indonesia is listed on the Indonesia Stock Exchange (IDX) for 2018-2022 in terms of the balance report, (2) understand how the financial performance is using common size analysis at PT. Telekomunikasi Indonesia is listed on the Indonesia Stock Exchange (IDX) for 2018-2022 in terms of profit and loss. This research type was descriptive research with a quantitative approach. The method employed in this research was common size analysis. The data used in this research was secondary data frome PT. Telekomunikasi Indonesia financial report documents from 2018-2022. The research findings of the financial performance assesed from the balance sheet for the asset component with the less-healthy categorization, the liability component with the less-healthy categorization, and the equity component with the unhealthy categorization. For financial, in terms of the income statement, it revealed that the income statement was in the unhealthy category.
Analisa Perbandingan Neraca Untuk Mengukur Kinerja Keuangan Di Kopdit Tuke Ler Cabang Hewokloang Elisabeth Osi Nofrita Dua Hanes; Yosefina Andia Dekrita; Maria Silvana Mariabel Carcia
Mutiara : Jurnal Penelitian dan Karya Ilmiah Vol. 1 No. 5 (2023): Oktober: Mutiara : Jurnal Penelitian dan Karya Ilmiah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mutiara.v1i5.481

Abstract

This research aimed to determine the financial performance at Tuke Ler Hewokloang Credit Union using the horizontal (dynamic) analysis method; namely percentages and ratios. The sample in this research was the balance sheet report of Tuke Ler Hewokloang Credit Union for 2017-2021. The type of data was quantitative data. Data collection was carried out through documentation and interview methods. The data sources used primary and secondary data, primary data in the form of the credit union's history and secondary data in the form of balance sheet reports of Tuke Ler Hewokloang Credit Union. The results showed that the financial performance of Tuke Ler Hewokloang Credit Union in the 2017-2021 period used the percentage and ratio method was comparison based on the rupiah, percentage and ratio showed that total current assets, fixed assets, total assets, equity and capital, and total debt in 2017-2021 tended to increase. It means that the financial performance of Tuke Ler Hewokloang Credit Union on the elements of current assets, fixed assets, total assets, equity capital, and total debt were in good condition and total liabilities in 2017-2021 tended to decrease. It means that the financial performance of Tuke Ler Hewokloang Credit Union on the element of total equity capital was in poor condition.
Peningkatan Kapasitas Perencanaan Pada Badan Perencanaan dan Penelitian dan Pengembangan (Bapelitbang) dalam Upaya Penanggulangan Kemiskinan Ekstrem di Kabupaten Sikka Robertus Yan Rino; Yosefina Andia Dekrita; Yustina Da Silva
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9474

Abstract

Kemiskinan ekstrem merupakan sebuah permasalahan bangsa yang mendesak dan memerlukan langkah-langkah penanganan dan pendekatan yang sistematik, terpadu dan menyeluruh. tujuan dari laporan magang ini adalah untuk mengetahui dan mengeksplorasi Kapasitas Perencanaan Pada Badan Perencanaan Dan Penelitian dan Pengembangan Dalam Upaya Penanggulangan Kemiskinan Ekstrem di Kabupaten Sikka. Kegiatan magang kerja ini dilaksanakan di Kantor Badan Perencanaan dan Penelitian dan Pengembangan Kabupaten Sikka di Jalan Mawar Kelurahan Madawat, Kecamatan Alok Timur, Kabupaten Sikka. Kemiskinan ekstrem merupakan masalah yang kompleks dan multidimensi. Penyebabnya tidak hanya terbatas pada pendapatan, tetapi juga akses terhadap sumber ekonomi, pemenuhan kebutuhan sumber gizi seimbang dan hidup sehat, akses informasi tentang pendidikan, akses infrastruktur dan transportasi, diskriminasi gender, lansia dan penyandang disabilitas.
ANALISIS PERENCANAAN LABA DENGAN PENERAPAN TITIK IMPAS PADA PERUMDA AIR WAIR PU’AN KABUPATEN SIKKA Elisabeth Yessi Da Rato; Yosefina Andia Dekrita; Kristiana Reinildis Aek
Jurnal Akuntansi dan Pajak Vol 25, No 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.14839

Abstract

The background of this research is the low income of Wair Pu'an Regional Water Supply, Sikka Regency for five years, starting from 2018 to 2022. This study aimed to determine profit planning with the BEP approach at Wair Pu'an Regional Water Supply, Sikka Regency. The data sources in this study were primary data in the form of direct interviews with Wair Pu'an Regional Water Supply, Sikka Regency, secondary data in the form of Balance Sheet and Income Statement and employee salary data at Wair Pu'an Regional Water Supply, Sikka Regency. The data was analyzed using BEP analysis. The results of the BEP calculation showed that to break even the company had to make a profit in 2018 of IDR 28,527,998.221, in 2019 of IDR 39,285,460,544.37, in 2020 of IDR 42,097,758.69, in 2021 of IDR 45,177,242,941.55, in 2022 of IDR 41,120,058,831.337. This was inversely proportional to what was experienced by Wair Pu'an Regional Water Supply, Sikka Regency, which always got revenue below the BEP. From the results of the analysis it was known that Wair Pu'an Regional Water Supply, Sikka Regency had not been able to reach the BEP, which directly indicated that the company was experiencing a loss or deficit.
Co-Authors Angelina Lale Buu Cicilia Ayu Wulandari Nuwa Elisabet Luju Elisabeth Osi Nofrita Dua Hanes Elisabeth Yessi Da Rato Floriati Marcini Fransiscus De Romario Kristiana Reinildis Aek Maat Pono Maria Septiani Elisa Sugo Maria Silvana Mariabel Carcia Maria Silvia Hape Maria Vionsiana Blogon Maria Yerista Mindiyati Melania Bare Hurint Muhammad Sobarsyah Paulus Libu Lamawitak Rahman Laba Robertus Yan Rino Yoseph Darius Purnama Rangga Yoseph Darius Purnama Rangga Yustina Da Silva