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All Journal Jurnal Mirai Management Jurnal Akuntansi dan Pajak Journal of Economic, Bussines and Accounting (COSTING) Media Mahardhika Journal Of Business, Finance, and Economics (JBFE) Neo Journal of economy and social humanities Jurnal Kewirausahaan dan Manajemen Bisnis CUAN Jurnal Accounting UNIPA Mutiara: Jurnal Penelitian dan Karya Ilmiah Jurnal Simki Economic
Yosefina Andia Dekrita
Universitas Nusa Nipa
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Evaluation of the Effectiveness of the Internal Control System at KSP Kopdit Tuke Jung Nele Ni Putu Ayu Wedani; Yosefina Andia Dekrita; Henrikus Herdi
Neo Journal of economy and social humanities Vol 4 No 1 (2025): Neo Journal of Economy and Social Humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v4i1.257

Abstract

This study aims to evaluate the effectiveness of the internal control system applied to the Kopdit Tuke Jung Nelle Savings and Loan Cooperative (KSP). A sound internal control system is essential to ensure the achievement of organizational goals, including asset protection, reliability of financial statements, and compliance with applicable regulations and regulations. The evaluation was carried out using the COSO (Committee of Sponsoring Organizations of the Treadway Commission) framework, which includes five main components: control environment, risk assessment, control activities, information and communication, and monitoring. Data was collected through interviews with management, observation of operational processes, and analysis of documents related to policies and procedures. The results of the evaluation show that although most of the components of the internal control system are running well, there are still some weaknesses in terms of monitoring and supervision of policy implementation. Therefore, it is recommended that KSP Kopdit Tuke Jung Nelle strengthen the monitoring and training mechanism for all employees to improve the effectiveness of the overall internal control system.
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 (2025): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS Indonesia

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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.
PENGARUH WHISTLEBLOWING SYSTEM DAN BUDAYA ORGANISASI TERHADAP PENCEGAHAN FRAUD PADA PERUSAAHAN DAERAH AIR MINUM WAIR PU’AN Margaretha Ririn Novitasari; Yosefina Andia Dekrita; Thadeus Fransesco Quelmo Patty
Media Mahardhika Vol. 24 No. 3 (2026): May 2026
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v24i3.1493

Abstract

This study examines the effect of the Whistleblowing System and Organizational Culture on Fraud Prevention at the Wair Pu'an Regional Water Supply Company. Fraud prevention is critical in public service organizations, as fraudulent practices undermine institutional performance, public trust, and accountability in managing public resources. Thus, implementing an effective whistleblowing system and fostering a strong organizational culture are considered essential to minimize fraud risks. A quantitative associative approach was employed, with the entire population of 80 employees used as the sample through saturated sampling. Data were collected via questionnaires and analyzed using descriptive statistics and multiple linear regression. Prior to hypothesis testing, validity, reliability, and classical assumption tests including normality, multicollinearity, and heteroscedasticity were conducted. The results demonstrate that both the Whistleblowing System and Organizational Culture have a positive and significant effect on Fraud Prevention, both partially and simultaneously. The t-test confirms that each variable independently contributes significantly, while the F-test validates their combined explanatory power. The coefficient of determination indicates that both variables account for 38.9% of the variance in fraud prevention, with the remaining 61.1% influenced by external factors not included in the model. These findings suggest that strengthening whistleblowing mechanisms and cultivating an integrity-based organizational culture are effective strategies for enhancing fraud prevention in regional public companies. The study implies that organizations should invest in transparent reporting systems and ethical culture development to reduce fraudulent behavior and improve overall governance.
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 Fransiska Fortunata Rebong Henrikus Herdi Kristiana Reinildis Aek Maat Pono Margaretha Ririn Novitasari Maria Septiani Elisa Sugo Maria Silvana Mariabel Carcia Maria Silvia Hape Maria Vionsiana Blogon Maria Yerista Mindiyati Melania Bare Hurint Muhammad Sobarsyah Ni Putu Ayu Wedani Paulus Libu Lamawitak Rahman Laba Robertus Yan Rino Thadeus Fransesco Quelmo Patty Yan Yanitza Salvanos Yoseph Darius Purnama Rangga Yoseph Darius Purnama Rangga Yustina Da Silva