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All Journal Jurnal Mirai Management ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING Mitra Mahajana: Jurnal Pengabdian Masyarakat Media Bina Ilmiah Jurnal Riset Akuntansi Jurnal Riset Ilmu Akuntansi
Yulita Londa
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Public Health Social Sciences Other

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Implementasi Direct Costing Method Sebagai Alat Untuk Menghitung harga pokok produksi perusahaan Manufacture (Studi Kasus Industri Flores VCO Nangaba Kabupaten Ende) Yasintha Gowa; Sabra B. Wahab Thalib; Yulita Londa
ANALISIS Vol. 10 No. 1 (2020): ANALISIS VOL. 10 NO. 1 EDISI MARET 2020
Publisher : FAKULTAS EKONOMI UNIVERSITAS FLORES

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (200.992 KB) | DOI: 10.37478/als.v10i1.326

Abstract

Small and Medium Enterprises (SMEs) is a form of community small business and is one of the home industry businesses that has experienced rapid development. Most SMEs still use simple or conventional cost accounting methods in calculating the cost of production while the business world is currently experiencing increasingly rapid development so it must require a current report that is quite accurate and reliable. Direct costing is a method of determining the cost of production that only takes into account variable production costs or which directly affects production volume. Direct costing is often called variable costing and marginal costing. This study aims to determine the implementation of the direct costing method in Nangaba VCO SMEs in addition to knowing the classification of costs in calculating the cost of production using the direct costing method. This type of research is qualitative. Analysis of the data used is a qualitative descriptive analysis which is an analysis that describes or provides an overview of how to determine the cost of goods using variable costing or direct costing in the Nangaba Ende VCO industry. The results of this study indicate that there are differences in the calculation of the cost of production and the net profit made by the company much lower when compared to using the calculation by the direct costing method.
Analisis Efisiensi Dan Efektivitas Penggunaan Anggaran Pemeliharaan Jembatan Pada Dinas Pekerjaan Umum Kabupaten Ende Katarina Meo; Yulita Londa; Nuraini Ismail
ANALISIS Vol. 10 No. 2 (2020): ANALISIS VOL. 10 No. 2 EDISI SEPTEMBER 2020
Publisher : FAKULTAS EKONOMI UNIVERSITAS FLORES

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/als.v10i2.693

Abstract

The purpose of this study is to analyze the efficiency and effectiveness of the use of the bridge maintenance budget for the public works service of Ende district from 2015-2017. The data analysis used is quantitative analysis by calculating the efficiency and effectiveness of the bridge maintenance budget. The research has the character of explaining matters relating to hypothesis testing and in its descriptive nature it also contains descriptions used in the research, namely by collecting data. The data collected in this study are the bridge construction budget data from 2015-2017 which were obtained from the Public Works Office of Ende Regency and data regarding the physical realization and realization of the district bridge construction budget in Ende Regency at the Public Works Office. The results of this study indicate that the budget and physical realization greatly influence the efficiency and effectiveness of bridge construction.
PENGABDIAN KKN-MANDIRI TEMATIK KELURAHAN ONEKORE KABUPATEN ENDE Yulita Londa; Yulita Tanda; Yohanes F Senda; Yanuaris B Gabe; Sirilus Sandy Banda; Kristian E Turu More; Hedwig Hendra Tegu Rani
Mitra Mahajana: Jurnal Pengabdian Masyarakat Vol. 2 No. 1 (2021): Volume 2 Nomor 1 Tahun 2021
Publisher : LPPM Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/mahajana.v2i1.785

Abstract

The general theme of the 2020 Community Service Program is “Community Empowerment”. Meanwhile, the special theme is "Entrepreneurship". The implementation time starts from August 3 to September 3, 2020, in Onekore Village, Ende Tengah District, Ende Regency. On the program. With this special theme, the main activity carried out is supporting entrepreneurship in Onekore Village. The purpose of implementing this activity is that students are expected to gain learning experience through direct involvement in the community in finding, formulating, solving, and overcoming problems in the field. In this KKN activity, the problems found were the lack of utilization of existing garden products, namely bananas. So far, it is consumed by boiling or eating it without further processing. Olso besides, we also found woven products from weaving that were difficult to market. Students socialize and practice entrepreneurship as an effort to solve problems faced by weaving craftsmen. Efforts made to help the household economy include making flower pots and making wallets made from woven fabrics. Supporting activities during the Community Service Program are assisting with the administration of the Village, community service, building a gate for the Indonesian Independence Day, making sample gardens, socializing COVID-19 and, health service for the elderly.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KOMITMEN ORGANISASI DAN MOTIVASI KERJA TERHADAP KINERJA MANAJERIAL: (Studi Pada Desa Se Kecamatan Mauponggo Kabupaten Nagekeo) Maria Dionesia Meo Kale; Yulita Londa; Sesilianus Kapa
Media Bina Ilmiah Vol. 17 No. 5: Desember 2022
Publisher : LPSDI Bina Patria

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.931 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui apakah pengaruh partisipasi penyusunan anggaran , komitmen organisasi dan motivasi kerja terhadap kinerja manajerial pada desa se- Kecamatan Mauponggo Kabupaten Nagekeo. Jenis penelitian yang digunakan adalah penelitian kuantitatif, dengan teknik pengumpulan data (1) wawancara, (2) observasi dan (3) kuesioner. Teknik analisis data menggunakan rumus olah data SPSS menggunakan rumus statistik deskriptif, uji kualitas data, uji asumsi klasik, analisis regresi berganda dan uji hipotesis.Hasil penelitian menunjukan bahwa: (1) hipotesis pertama yakni partisipasi penyusunan anggaran berpengaruh dan signifikan terhadap kinerja manajerial Desa Se-Kecamatan Mauponggo Kabupaten Nagekeo. Hal ini dibuktikan dengan nilai koefisien variabel partipasi penyusunan anggaran sebesar 0,269 dengan thitung > ttabel (2,371 >2,00324) dan tingkat signifikan 0,021<0,05. (2) Hipotesis kedua yakni komitmen organisasi berpengaruh dan signinifikan terhadap kinerja manajerial Desa Se-Kecamatan Mauponggo Kabupaten Nagekeo. Hal ini dibuktikan dengan nilai koefisien variabel komitmen organisasi sebesar 0,278 dengan thitung > ttabel (2,519 >2,00324 ) dan tingkat signifikan 0,015 <0,05. (3) Hipotesis ketiga yakni motivasi kerja berpengaruh dan signifikan terhadap kinerja manjerial Desa Se-Kecamatan Mauponggo Kabupaten Nagekeo. Hal ini dibuktikan dengan nilai koefisien variabel motivasi kerja 0,168 dengan thitung > ttabel (2,156 >2,00324) dan tingkat signifikan 0,035<0,05.
PENGARUH PENGALAMAN KERJA, TEKANAN ANGGARAN WAKTU, AKUNTABILITAS DAN KOMPLEKSITAS AUDIT TERHADAP KUALITAS AUDIT (Studi Kasus Pada Inspektorat Kabupaten Ende Dan Inspektorat Kabupaten Nagekeo) Florentinus Ngera; Yulita Londa; Sabra B. Wahab Thalib
Media Bina Ilmiah Vol. 17 No. 5: Desember 2022
Publisher : LPSDI Bina Patria

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.691 KB) | DOI: 10.33578/mbi.v17i5.210

Abstract

Tujuan penelitian untuk mengetahui pengaruh Pengaruh Pengalaman Kerja, Tekanan Anggaran Waktu, Akuntabilitas, dan Kompleksitas Audit Terhadap Kualitas Audit pada Inspektorat Kabupaten Ende dan Nagekeo. Populasi berjumlah 78 orang dan sampel 34 orang. Jenis penelitian kuantitatif ini menggunakan data primer dan dianlisis menggunakan analisis regresi berganda. Hasil penelitian ini menunjukan bahwa: (1) Pengelaman kerja (X1) berpengaruh terhadap kualitas audit dengan nilai t hitung > t tabel (2,146 > 2,04523) dan tingkat signifikan 0,040 < 0,05. (2) Tekanan Anggaran Waktu (X2) berpengaruh terhadap kualitas audit, dengan nilai t hitung > t tabel (2,167 > 2,04523) dan tingkat signifikan 0,039 < 0,05. (3) Akuntabilitas (X3) berpengaruh terhadap kualitas audit, dengan nilai t hitung > t tabel (4,149 > 2,04523) dan tingkat signifikan 0,000 < 0,05. (4) Kompleksitas Audit (X4) berpengaruh terhadap kualitas audit, dengan nilai t hitung > t tabel (2,351 > 2,04523) dan tingkat signifikan 0,026 < 0,05. Secara simultan variabel Pengalaman Kerja, Tekanan Anggaran Waktu, Akuntabilitas, dan Kompleksitas Audit berpengaruh terhadap Kualitas Audit sebesar sebesar 62,5%. Sedangkan sisanya 37,5% dipengaruhi oleh variabel lain yang tidak dimasukan dalam penelitian.
PENGARUH INDEPENDENSI DAN TIME PRESSURE TERHADAP KUALITAS AUDIT DENGAN PENGALAMAN AUDIT SEBAGAI PEMODERASI: (Studi Kasus Pada Inspektorat Kabupaten Ende Dan Inspektorat Kabupaten Nagekeo) Yulita Londa; Falentina Lucia Banda
Media Bina Ilmiah Vol. 17 No. 6: Januari 2023
Publisher : LPSDI Bina Patria

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33578/mbi.v17i6.248

Abstract

Tujuan penelitian untuk mengetahui pengaruh Pengaruh Independensi, Audit, Time Pressure Terhadap Kualitas Audit dengan Pengalama Audit sebagai pemoderasi pada Inspektorat Kabupaten Ende dan Nagekeo. Populasi berjumlah 78 orang dan sampel 34 orang. Jenis penelitian kuantitatif ini menggunakan data primer dan dianlisis menggunakan analisis regresi berganda dan MRA. Hasil penelitian ini menunjukan bahwa: (1) Independensi (X1) berpengaruh terhadap kualitas audit dengan nilai t hitung > t tabel (2,924 > 2,0395) dan tingkat signifikan 0,006 < 0,05. (2) Time pressure (X2) tidak berpengaruh terhadap kualitas audit, dengan nilai t hitung ˂ t tabel (1,050 > 2,0395) dan tingkat signifikan 0,302 >0,05. (3) Pengalaman (M) memperkuat pengaruh independendi terhadap kualitas audit, dengan t hitung > t tabel (4,129 > 2,0395) dan tingkat signifikan 0,000 < 0,05. (4) Pengalaman Audit memperkuat pengaruh Time Pressure terhadap kualitas audit. Hal ini dapat ditujukkan oleh nilai koefisien variabel sebesar 0,427 dengan t hitung > t tabel (4,919 > 2,0395) dan tingkat signifikan 0,000 < 0,05. Nilai adjusted R square sebesar 0,174 (17,4%) yang berarti bahwa variabel kualitas audit dipengaruhi oleh variabel independensi, Sedangkan sisanya 37,5% dipengaruhi oleh variabel lain yang tidak dimasukan dalam penelitian, namun setelah berinteraksi dengan variable pengalaman adjusted R2 meningkat menjadi 0,45 (45%) berarti bahwa pengalaman audit memperkuat pengaruh independensi terhadap kualitas audit. Selanjutnya adjusted R2 untuk variable time pressure sebesar 0,018 (1,8%). Setelah berinteraksi dengan variable pengalaman, adjusted R2 meningkat menjadi 0,410 (41%) itu berarti bahwa pengalaman audit memperkuat pengaruh time pressure terhadap kualitas audit
Analisis Faktor – Faktor Penyebab Kredit Macet Pada Koperasi Pra Kema Sa Kita Onekore (Studi Kasus Koperasi Pra Kema Sa Kita Onekore Ende) Yulita Londa; Nuraini Ismail; Falentina Lucia Banda; Fransiska Minda
Jurnal Mirai Management Vol 8, No 3 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i3.5671

Abstract

The аims of this reseаrch аre: 1. To find out the fаctors thаt cаuse bаd credit in the Prа Kemа Sа Kitа Onekore coorperаtive. 2. To find out the efforts mаde to overcome bаd credit аt the Prа Kemа Sа Kitа Onekore coorperаtive. This type of reseаrch is descriptive reseаrch.The locаtion of this reseаrch аt jаlаn Hаyаm wuruk, Onekore Villаge, Centrаl Ende District, Ende Regency, Eаst Nusа Tenggаrа. The dаtа collection techinique in this reseаrch is by using observаtion, intervieuws, and dokumentаtion аnd literаture study. The results of the аnаlysis show thаt; fаctors thаt cаuse bаd credit аt the Prа Kemа Sа Kitа Onekore coorporаtive consist of two fаctors, nаmely internаl, Fаctors such аs ; weаk credit policy, weаk credit аnаlysis аnd weаk credit monitoring system. 2. Externаl fаctors which include: unstаble sources of income/decline in the customer’s economy, bаd fаith by debitor in cаrrying out his responsibilities, fаilure of the debtor’s business (bаnkuptcy), need fаctors, аnd debtors’ experiecing disаster. The resolution cаrried out is : 1. The cooperаtive will contаct the customer first viа telephone, the cooperаtive will visit the custumer’s house to conduct а diаlogue between the creditor аnd the debtor, 3. The cooperаtive will provide wаrning letters.
Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) Dalam Penyajian Laporan Keuangan KSP Kopdit Bahtera Ende Yulita Londa
Jurnal Riset Akuntansi Vol. 2 No. 4 (2024): November : JURNAL RISET AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v3i1.2926

Abstract

The aim of the study was to determine the Application of Financial Accounting Standards for Entities Without Public Accountability in presenting the Financial Statements of KSP Kopdit Bahtera Ende. This type of research is descriptive research. The research location was carried out at KSP Kopdit Bahtera Ende, Jl. Prof.W.Z.John, Paupire Village, Ende, East Nusa Tenggara. Data collection techniques in this study are by using: Observation, Interview, Documentation, and Literature Study The application of SAK ETAP in the financial reports of KSP Kopdit Bahtera has generally implemented SAK ETAP and is in accordance with the rules and provisions of SAK ETAP, only one component of the financial report is missing, namely the Notes to the Financial Report. This is proven by the financial report as of 31 December 2023 presented by KSP Kopdit Bahtera.
PENGARUH LABA BERSIH, ARUS KAS OPERASI TERHADAP KEBIJAKAN DEVIDEN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Benge, Fransiska; Djou, Laurentius D Gadi; Londa, Yulita
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 1 (2020): Volume 1 Nomor 1 Tahun 2020: September 2020
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i1.975

Abstract

The research objectives (1) determine the effect of Net Income on Dividend Policy (2) to determine the effect of Operating Cash Flow on Dividend Policy (3) to determine the effect of Net Income and Operating Cash Flow on Dividend Policy. The research sample is 45 manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2016 period. Classic assumption test: normality test, autocorrelation test, multicolonierity test and heteroscedasticity test. The data analysis technique used simple regression analysis techniques and multiple regression analysis. The results of the study: (1) Partially Net Profit has a negative effect on Dividend Policy (2) Operational Cash Flow has a negative effect partially and on Dividend Policy (3) Net Income and Operating Cash Flow simultaneously have a negative effect on Dividend Policy.
ANALISIS PENERAPAN METODE PENYUSUTAN AKTIVA TETAP DALAM PENENTUAN LABA PADA PT. TELAGA ENDE Sombo, Yosephina Mentalin; Londa , Yulita; Kapa , Sesilianus
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 1 (2020): Volume 1 Nomor 1 Tahun 2020: September 2020
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i1.1009

Abstract

The application of the method for each type of fixed assets in accordance with PSAK No. 16 will increase profits in the company. This study aims to determine the application of the method of depreciation of fixed assets at PT. Ende Lake. The application of the depreciation method for fixed assets at PT. Telaga Ende using the straight line method yields a profit of 0.015951% compared to using the multiple declining balance method and the straight-line depreciation method is 0.007838% higher than the number of years. Suggestion, to increase profit on the depreciation of fixed assets at PT. Telaga Ende companies should use the depreciation method for each type of fixed assets in accordance with PSAK No. 16.
Co-Authors Ai, Stefania Nofembi Aliandu, Bernadus Ambo, Haswindi M D Apriana Marselina Banda, Falentina L Baptista, Selviana Risska Benge, Fransiska Djou, Laurentius D Gadi Falentina Lucia Banda Florentinus Ngera Fransiska Minda Gagu, Elfrida Mena Gena, Sofia Hedwig Hendra Tegu Rani Ida Ayu Putu Sri Widnyani Iriany Dewi Soleiman Kapa , Sesilianus Katarina Meo Kristian E Turu More Leda, Maria Hariati Lomi, Yohana Audivista Mare, Yuliana Maria Dionesia Meo Kale Maria Hermelinda Bate Nazu, Ernesta Nuraini Ismail Nuraini Ismail Ririn, Maria Oktavia Klaudia Sabu, Katarina S Sabulon Sayang Santy Permata Sari Sesilianus Fau Sirilus Sandy Banda Soleiman, D Sombo, Yosephina Mentalin Sueng, Flora Maria Goreti Titu, Yovita Watu, Dionisia Wende, Tilza Juliza S A Wuga, Maria Cresensiana Yanuaris B Gabe Yasintha Gowa Yohanes F Senda Yulita Tanda