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All Journal Jurnal Bina Praja JMM (Jurnal Masyarakat Mandiri) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Magisma: Jurnal Ilmiah Ekonomi dan Bisnis To Maega: Jurnal Pengabdian Masyarakat PRIMA: Journal of Community Empowering and Services Agrica: Journal of Sustainable Dryland Agriculture ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING Jurnal Pengabdian kepada Masyarakat Nusantara Vivabio : Jurnal Pengabdian Multidisiplin Mitra Mahajana: Jurnal Pengabdian Masyarakat Prima Abdika: Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Jurnal Riset Ilmu Akuntansi E-JURNAL AKUNTANSI
Laurentius Dominicus Gadi Djou
Universitas Flores
Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Optimalisasi Potensi Pajak dan Retribusi Daerah dalam Rangka Meningkatkan Pendapatan Asli Daerah di Kabupaten Ende Sabra B. Wahab Thalib; Laurentius D. Gadi Djou; Ernesta Leha
E-Jurnal Akuntansi Vol 30 No 10 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i10.p18

Abstract

The purpose of this research is to analyze the contribution, effectiveness and efficiency of taxes and retribution on PAD. To analize public perceptions and constraints in the system of collecting taxes and retribution in Ende district. To formulate policy strategies in optimizing local tax and retribution revenues in Ende district. This research is a quantitative research and the sampling technique uses purposive sampling. The population used is all DPPKAD apparatus, related agencies, tax and retribution payers in Ende regency. The results showed that the contribution of taxes and retribution is at a moderate level and is quite good. Effectiveness of taxes and retributions are classified as less effective and very effective. Efficiency of taxes and retribution is in an efficient position. Meanwhile, the obstacles faced in the context of local taxes and retribution in Ende regency are the lack of a base for taxes and retribution managed by the regions. Keywords: PAD Optimalization; Tax; Retribution.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN NELAYAN DI KECAMATAN BORONG, KABUPATEN MANGGARAI TIMUR Enil, Yuliana; Djou, Laurentius Dominicus Gadi
Jurnal Riset Ilmu Akuntansi Vol. 3 No. 2 (2022): Volume 3 Nomor 2 Tahun 2022: September 2022
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v3i2.3848

Abstract

This study aims to determine what are the factors that influence the income of fishermen in Borong District, East Manggarai Regency. This type of research is quantitative research using hypothesis testing, with data collection techniques (1) observation, (2) questionnaires, (3) interviews, (4) documentation and (5) literature study. Data analysis techniques using the SPSS data processing formula using descriptive statistical formulas, instrument tests, classical assumption tests, multiple linear regression tests and hypothesis testing. The results of the study show that: (1) the first hypothesis is that capital influences and is significant on the income of fishermen in Borong District, East Manggarai Regency. This is evidenced by the coefficient value of the capital variable of 0.168 with tcount> ttable (2.737> 1.987) and a significant level of 0.008 <0.05. (2) the second hypothesis is that labor has an influence and is significant on the income of fishermen in Borong District, East Manggarai Regency. This is evidenced by the coefficient value of the labor variable of 0.189 with tcount> ttable (3.192> 1.987) and a significant level of 0.002 <0.05. (3) the third hypothesis is that experience influences and is significant on the income of fishermen in Borong District, East Manggarai Regency. This is evidenced by the experience variable coefficient value of 0.435 with tcount> ttable (4.986> 1.987) and a significant level of 0.000 <0.05.
PROSEDUR PENERIMAAN KAS PADA Mr. LAUNDRY DI KABUPATEN ENDE Roja, Edeltrudis; Djou, Laurentius Dominicus Gadi
Jurnal Riset Ilmu Akuntansi Vol. 3 No. 2 (2022): Volume 3 Nomor 2 Tahun 2022: September 2022
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v3i2.3859

Abstract

The formulation of the problem in this study is how is the procedure for cash receipts at Mr. Laundry in Ende Regency. The purpose of this study was to determine the procedure for cash receipts at Mr. Laundry in Ende Regency. The type of research used is descriptive qualitative. Based on the results of observations and interviews, as well as the analysis that has been described, as well as explanations in previous chapters, the authors draw the following conclusions: 1. The accounting system for cash receipts for Laundry services at Mr. Laundry is quite good. This can be seen from the existence of customer acceptance procedures starting from registration until the customer receives the goods from the laundry service. 2. The system and procedures for cash receipts for laundry services at Mr. Laundry are in accordance with the existing system. Clear separation of functions between the Receiving function, the cash receipt function carried out by the cashier and storage and recording and reporting functions carried out by the treasurer. 3. Accounting records have ensured that all transactions that occur are properly recorded and supported by supporting documents that have been authorized by the competent authorities. 4. The laundry service cash receipt system still has several weaknesses, namely in the registration section which still needs to improve service to customers from computerization, but it is necessary to make Data Flow Diagrams or Flowcharts in order to make it easier for users of accounting information.
ANALISIS PENERAPAN AKUNTANSI AKTIVITAS PENGEMBANGAN REAL ESTATE MENURUT PERNYATAAN STANDAR AKUNTANSI KEUANGAN NOMOR 44 PADA PT. DHANY KARYA PROPERTI DI NANGANESA KECAMATAN NDONA KABUPATEN ENDE Ngaga, Lusia Andriani; Djou, Laurentius Dominicus Gadi; Banda, Falentina Lucia
Jurnal Riset Ilmu Akuntansi Vol. 3 No. 1 (2022): Volume 3 Nomor 1 Tahun 2022: Maret 2022
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v3i1.3877

Abstract

The purpose of this study is to analyze the application of accounting for real estate activities according to PSAK No. 44 at PT. Dhany Karya Property. This research uses the observation method, namely by making direct observations at PT. Dhany Karya Properti to obtain data and information related to the preparation of this thesis and library research, data collection is done by reading company documents, books and scientific papers or literature related to the issues to be discussed in writing this thesis. The data analysis technique used is a quantitative descriptive analysis technique. The results of this study indicate that the notes to the financial statements of PT. Dhany Karya Properti in recognition of revenue accounting is still not in accordance with PSAK No.44. Revenue and expense acknowledgment in the reported financial statements is prepared using a cash basis where expenses and revenue do not meet in the same period. In addition, the balance sheet at PT. Dhany Karya Properti does not comply with generally accepted regulations by classifying estimated assets and liabilities according to current and non-current.. Kata kunci: Recognition, Revenue and Expenses
ANALISIS PENGAMANAN BARANG MILIK DAERAH ASET TETAP TANAH DALAM MENINGKATKAN TERTIB ADMINISTRASI PADA DINAS PEKERJAAN UMUM DAN PENATAAN RUANG KABUPATEN ENDE Lalo, Serliana Doy Bay; Djou, Laurentius D. Gadi; Soleiman, Iriany Dewi
Jurnal Riset Ilmu Akuntansi Vol. 5 No. 2 (2024): Volume 5 Nomor 2 Tahun 2024: September 2024
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v5i2.5916

Abstract

The problem formulated in this study is that the Public Works and Spatial Planning (PUPR) office of Ende Regency has not fully secured the property of the area of land fixed assets where there is still land that has not been made a certificate and land that has noot been made a boundary fence and has not taken care of land assets. This study aims to identify and describe the security of fixed assets in the form of land in improving administrative order at the Public Works and Public Housing Agency, Ende Regency. The method used is descriptive qualitative method with an inductive approach to describe the research object based on facts in the field. Bades on the results of the research conducted, the security of fixed assetd in the form of legal security and administrative security. The suggestion given by the researcher is to make a temporary certificate as a reserve for administrative purposes.
PENGARUH SISTEM INFORMASI KEUANGAN DAN MANAJEMAN SUMBER DAYA MANUSIA TERHADAP PENINGKATAN KINERJA PEGAWAI DI PUSKESMAS SE-KABUPATEN FLORES TIMUR Pure, Maria Novia; Djou, Laurentius D. Gadi; Banda, Falentina Lucia
Jurnal Riset Ilmu Akuntansi Vol. 5 No. 2 (2024): Volume 5 Nomor 2 Tahun 2024: September 2024
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v5i2.5919

Abstract

The purpose of this study was to find out that financial information systems and human resource management have an effect on improving employee performance at the Puskesmas. The population of this research is the head of the health center and the treasurer who works within the scope of the health center, East Flores Regency, a total of 63 people. The type of research used in this research is quantitative research. The data used is primary data using a questionnaire. Data were analyzed using multiple linear analysis which was managed through IBM SPSS Statistics ver 25. The test results show that: (1) the tcount value of the Financial Information System variable > ttable (2.640> 1.69236) and a significant level of 0.013 <0.05. These results accept the H1 hypothesis which states that the Financial Information System influences Employee Performance. (2) the tcount value of the Human Resource Management variable > ttable (21.786> 1.69236) and a significant level of 0.000 <0.05. These results accept the H2 hypothesis which states that human resource management influences employee performance.
Pengaruh Kepemimpinan Dan Motivasi Kerja Terhadap Kinerja Karyawan Dimediasi Oleh Organizational Citizenship Behaviour (Studi Pada Karyawan Hotel Aston Inn Pandanaran) Salsabilla, Salsabilla; Lukiastuti, Fitri; Djou, LD Gadi; Retnosary, Rieke
Magisma: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): MAGISMA:Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : Magister Manajemen STIE Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/magisma.v12i1.374

Abstract

This research aims to explain the mediating influence of organizational citizenship behavior (OCB) on the relationship between leadership and work motivation on the performance of Aston Inn Semarang hotel employees. This research uses a survey method, with employees as respondents. The population in this study was all employees at Aston Inn Semarang, totaling 50 people. The data used is primary data from distributing questionnaires to employees as respondents. The sampling technique used is saturated sampling, where the sample collection technique uses all members of the population. Data analysis using SmartPLS. The results of this research state that leadership and work motivation have a positive and significant effect on OCB, leadership and work motivation have a positive and significant effect on the performance of hotel employees. OCB has a positive and significant effect on hotel employee performance. OCB is able to mediate the relationship between leadership and hotel employee performance. OCB is unable to mediate the relationship between work motivation and hotel employee performance
The Mediation Role of the Village Fund Management System on the Relationship Between HR Advantages, Utilization of IT, and Village Government Performance Lukiastuti, Fitri; Iskanto; Djou, LD Gadi
Jurnal Bina Praja Vol 14 No 2 (2022)
Publisher : Research and Development Agency Ministry of Home Affairs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21787/jbp.14.2022.349-359

Abstract

The enactment of Law No. 6 of 2014 concerning Villages carries the views and new concepts of village governance policies nationally. The Village Law provides a good opportunity for villages to manage their administration and development to improve rural residents' welfare and quality of life. This research investigates the influence of HR advantages and IT utilization on village fund management system and village government performance and the influence of HR advantages and IT utilization on village government performance mediated by village fund management system. Respondents were 287 village officials in Tegal Regency. Data collection method using simple random sampling. The data analysis used is SEM-PLS analysis. The findings show that HR advantages do not influence the village fund management system, and IT utilization influences it. HR advantages influence village government performance, and IT utilization does not influence village government performance. Village fund management systems influence village government performance. The village fund management system cannot mediate the relationship between HR advantages and village government performance but can mediate the relationship between HR advantages and village government performance. The village government can implement the results of this study to effectively improve some policies related to HR advantages and IT utilization.
Pelaksanaan Program Kerja dalam Kegiatan KKN Mandiri Universitas Flores di Kelurahan Paupire Marselina, Apriana; Ismail, Nuraini; Djou, Laurentius Dominicus Gadi; Nona, Fitri Rohaini
Mitra Mahajana: Jurnal Pengabdian Masyarakat Vol. 3 No. 3 (2022): Volume 3 Nomor 3 Tahun 2022
Publisher : LPPM Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/mahajana.v3i3.1927

Abstract

The real work-study program (KKN) is one of the programs of the University of Flores as one of the implementations of the Tri Dharma of Higher Education, namely student service to the community to help and guide the community in utilizing resources that are expected to help develop the potential of the community. This program is carried out by aligning community service activities among lecturers and students and still bringing together the values of togetherness at the University of Flores. This program is expected to be a means to assist students in applying real and reliable knowledge so that it can provide value and benefits to society in developing their entrepreneurship. The implementation of KKN starts from 03 August to 03 September 2020 in the Paupire Family, Ende Tengah District, Ende Regency. Activities and work programs are carried out during the implementation of the Community Service Program in Paupire Village, Central Ende District, starting from Paupire Village to carry out Real Work Lectures (KKN) in that place. Planning a work program in the Paupire village, Central Ende District during the Community Service Program (03 August to 03 September 2020). Carry out activities and work programs related to the Entrepreneurship theme that have been planned during the KKN Mandiri. Doing community service with KKN students and village employees at the Paupire Urban Village Office. In general, the KKN activities carried out in Paupire Village, Central Ende District, went well because the community response was also good. Planning The implementation of the Mandiri KKN program and activities is expected to be of benefit to the community, especially Entrepreneurship activities in the Paupire sub-district, Ende Tengah Subdistrict, to use business capital properly, to optimize resources for production, and to make good use of marketing. 
LEARNING GUIDANCE USING THE ZOOM APPLICATION TO OVERCOME STUDENT LEARNING OBSTACLES AT SCHOOL Ture, Mariana Angela; Bili, Anastasia; Wao, Yosephina Payu; Dhajo, Florentina B; Djou, Laurentius Dominicus Gadi
Mitra Mahajana: Jurnal Pengabdian Masyarakat Vol. 6 No. 2 (2025): Volume 6 Nomor 2 Juli 2025
Publisher : LPPM Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/mahajana.v6i2.6230

Abstract

Education plays a crucial role in the development of individuals and the nation. The goal of national education is to form quality, faithful, and noble human beings. Information technology has changed the learning landscape, with the internet and interactive multimedia offering easy access and an engaging learning experience. However, challenges remain, such as the traditional lecture method that makes students passive and less motivated. This service explores the use of the Zoom application as a solution to improve the quality of learning at Kelimutu Ende Private Middle School. Zoom, as a video communication platform, enables virtual face-to-face interaction between teachers and students, facilitating effective distance learning. Through training and mentoring, teachers at Kelimutu Ende Private Middle School have utilised Zoom to deliver learning materials, use interactive features, and evaluate student understanding. The results show that the implementation of Zoom has increased students' enthusiasm and interest in learning. They feel more motivated and involved in the learning process. Teachers also feel the benefits in delivering material more clearly and interactively. Thus, the Zoom application has proven to be an effective tool in improving the quality of learning at Kelimutu Ende Private Middle School, helping to achieve national education goals.
Co-Authors Apriana Marselina Aschari Senjahari Rawe Aurelius Fredimento Baptista Aprilis Baptista Aprilis Benediktus Yoseph Bhae Bili, Anastasia Dhajo, Florentina B Enil, Yuliana Ernesta Leha Falentina Lucia Banda Ferdinandus Lidang Witi Fitri Lukiastuti IMACULATA FATIMA Iriany Dewi Soleiman Iskanto Kristin Yuniarti Kristono Yohanes Fowo Lalo, Serliana Doy Bay Lanamana, Willybrordus Maria Adelvin Londa Murdaningsih Murdaningsih Murdaningsih, Murdaningsih Ngaga, Lusia Andriani Nona, Fitri Rohaini Nuraini Ismail Paulinus Seda Pure, Maria Novia Retnosary, Rieke Roja, Edeltrudis Salsabilla, Salsabilla Sofyantoro, Fiqih Sri Wahyuni Theodore Y. K. Lulan Theodore Y. K. Lulan Ture, Mariana Angela Yohanes Pande Yosephina Payu Wao