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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 International Journal of Economics (IJEC) Jurnal Riset Akuntansi Jurnal Riset Ilmu Akuntansi
Yulita Londa
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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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Journal : Jurnal Riset Ilmu Akuntansi

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PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA LAPORAN KEUANGAN KSU GAHARU ENDE Ai, Stefania Nofembi; Londa, Yulita
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.v3i2.3849

Abstract

SAK ETAP is a financial accounting standard that is used as a guideline in the preparation of reports for entities that do not have public accountability such as MSMEs and cooperatives. This study aims to find out whether KSU Gaharu Ende has applied the Financial Accounting Standards of Entities Without Public Accountability (SAK ETAP) to its financial statements. The type of research in this study is qualitative research. The data collection method from this study was obtained from observations, interviews, documentation studies as well as literature studies. Based on the results of the research conducted, the results were obtained that KSU Gaharu has applied the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) in the preparation of its report. However, this application has not fully occurred because the financial statements made by KSU Gaharu are only in the form of balance sheets, income statements (remaining results of business), statements of changes in equity, statements of cash flows without making notes on the statements. In addition, in the financial statements of KSU Gaharu, the presentation of current assets has not been based on the order of liquidity and the purchase of equipment is recorded as costs.
PENGARUH HARGA JUAL DAN BIAYA PROMOSI TERHADAP VOLUME PENJUALAN MOTOR YAMAHA FINO GRANDE Mare, Yuliana; Londa, Yulita; Kapa, Sesilianus
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.v3i1.3881

Abstract

PENGARUH SKALA USAHA, UMUR USAHA, BUDAYA ORGANISASI DAN PELATIHAN PENYUSUNAN LAPORAN KEUANGAN TERHADAP IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABITAS PUBLIK (SAK ETAP) Titu, Yovita; Soleiman, Iriany Dewi; Londa, Yulita
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.v3i1.3884

Abstract

The purpose of this study was to determine the effect of Business Scale, Age of Business, Organizational Culture and Financial Reporting Training on the Implementation of Financial Accounting Standards for Entities Without Public Accountability (Sak Etap) (Empirical Study on Cooperatives in Ende Regency). Based on the purposive technique, this study used a sample of 36 respondents. The type of research used is quantitative. This study uses primary data, namely questionnaires. Data were analyzed using multiple linear regression analysis which processing through IBM SPSS Statistics ver 25. The results of this study indicate that: (1) Business Scale has an effect on the implementation of SAK ETAP. This is evidenced by the regression coefficient value of the Business Scale variable of 0.449 with tcount > ttable (2.205 > 2.040) and a significant level of 0.035 <0.05. (2) Age of Business affects the Implementation of SAK ETAP. This is evidenced by the regression coefficient value of the Age of Business variable of 0.885 with tcount > ttable (3.076 > 2.040) and a significant level of 0.004 <0.05. (3) Organizational Culture influences the implementation of SAK ETAP. This is evidenced by the regression coefficient value of the Organizational Culture variable of 0.765 with tcount > ttable (4.690>2.040) and a significant level of 0.000<0.05. (4) Financial Report Preparation Training has an effect on the Implementation of SAK ETAP. This is evidenced by the regression coefficient value of the Financial Statement Preparation Training variable of 0.560 with tcount > ttable (5.809>2.040) and a significant level of 0.000 <0.05. Simultaneously, the variable of SAK ETAP implementation is influenced by the variables of Business Scale, Age of Business, Organizational Culture, and Training on Financial Reporting by 59.8%. While the remaining 40.2% is explained by other variables outside the model.
ANALISIS EFEKTIVITAS PENERIMAAN RETRIBUSI PENGUJIAN KENDARAAN BERMOTOR PADA DINAS PERHUBUNGAN KABUPATEN ENDE Gena, Sofia; Londa, Yulita; Thalib, Sabra B Wahab
Jurnal Riset Ilmu Akuntansi Vol. 4 No. 1 (2023): Volume 4 Nomor 1 Tahun 2023: Maret 2023
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v4i1.3905

Abstract

The aims of this study are, (1) to determine the effectiveness of receiving motorized vehicle testing fees (2) to determine the factors that influence the effectiveness of receiving motorized vehicle testing fees. The type of research used in this research is descriptive. Data obtained by means of observation, interviews, documentation. The data analysis technique used is quantitative descriptive, namely calculating the level of effectiveness of acceptance of motorized vehicle testing fees in Ende Regency from 2019-2021. The results of this study show that the effectiveness of receiving motor vehicle testing fees in Ende Regency in 2019 was 77.33%; in 2020 at 26.13%; and in 2021 it will be 4.28. Thus the effectiveness of receiving motor vehicle testing fees in Ende Regency, during 2019-2021 is not effective because the effectiveness rate is less than 100%. This shows that the performance of the Regional Government of Ende Regency, especially the Department of Transportation during 2019-2021, was not good in carrying out their duties, while the factors that affect the effectiveness of receiving motorized vehicle testing fees are, (10) lack of socialization of government officials from the Department of Transportation to the public about the importance of vehicle testing motorized vehicles; (2) weaknesses in supervision from government officials in ordering vehicles; (3) human resources in terms of expert testing staff; (4) lack of supporting facilities; (5) lack of public awareness and knowledge; (5) the existence of a covid-19 outbreak 19 which requires people not to gather.
PENGARUH PARTISIPASI MASYARAKAT, KOMPETENSI SUMBER DAYA MANUSIA DAN PENGAWASAN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA Watu, Dionisia; Londa, Yulita; Sayang, Sabulon
Jurnal Riset Ilmu Akuntansi Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023: September 2023
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v4i2.3908

Abstract

The aims of this research are 1. To find out the effect of community participation on the accountability of managing village funds in Golewa District, Ngada Regency. 2. To determine the effect of human resource competence on the accountability of managing village funds in Golewa District, Ngada Regency. 3. To find out the effect of supervision on the accountability of managing village funds in Golewa District, Ngada Regency. This type of research uses causality research, the research was conducted in villages throughout Golewa District, Ngada Regency, the research data obtained will be analyzed with the help of the SPSS (Statistical Package for the Social Sciences) software application. Based on the results of the study, data was obtained that: The results of testing the community participation variable showed a regression coefficient value of 0.304. The tcount value of the community participation variable > ttable (2.047 > 2.02439) and a significant level of 0.048 <0.05. The results of testing the human resource competency variable show a regression coefficient value of 0.277. The tcount value of the human resource competence variable > ttable (2.184> 2.02439) and a significant level of 0.035 <0.05. The results of testing the community participation variable showed a regression coefficient value of 0.743. The tcount value of the community participation variable > ttable (3.262> 2.02439) and a significant level of 0.002 <0.05.
PENGARUH KREDIT BERMASALAH, SIMPANAN ANGGOTA DAN JUMLAH ANGGOTA TERHADAP SISA HASIL USAHA (SHU) PADA KOPERASI SIMPAN PINJAM SINAR HARAPAN JEREBUU Ririn, Maria Oktavia Klaudia; Banda, Falentina Lucia; Londa, Yulita
Jurnal Riset Ilmu Akuntansi Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023: September 2023
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v4i2.3910

Abstract

The purpose of this study is to determine the effect of non-performing loans, member savings and the number of members on the remaining operating results (SHU) in the Sinar Harapan Jerebuu Savings and Loans Cooperative. This type of research used is quantitative research. The data used is secondary data which is the financial report data of Savings and Loan Cooperatives The results showed that: 1) The number of non-performing loans has a negative effect on the amount of Remaining Business Results (SHU) in the Sinar Harapan Jerebuu Cooperative. This is evidenced by the value of tcount > ttable (-2.356 > 2.00324) and a significant level of 0.006 <0.05. This means that as the increasing number of non-performing loans, the total remaining business results (SHU) at the Sinar Harapan Jerebuu Savings and Loans Cooperative will increasingly experience an decrease in profits for the company in accordance with the reduced number of bad loans. 2) Total Member Savings has a positive effect on Total Remaining Results of Operations (SHU) at the Sinar Harapan Jerebuu Savings and Loans Cooperative. This is evidenced by the value of tcount > ttable (2.943 > 2.00324) and a significant level of 0.001 <0.05. This means that the number of members' savings increases, so the amount of remaining business results (SHU) at the Sinar Harapan Jerebuu Savings and Loans Cooperative is getting better and increasing or getting bigger. 3) The number of members has a positive effect on the amount of remaining business results (SHU) at the Sinar Harapan Jerebuu Savings and Loans Cooperative. This is evidenced by the value of tcount > ttable (2.389 > 2.00324) and a significant level of 0.020 <0.05. This means that the increase in the number of members means that the amount of remaining business results (SHU) received by the Sinar Harapan Jerebuu Savings and Loans Cooperative also increases in accordance with the increase in the number of members.
PENGARUH KESADARAN WAJIB PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Gagu, Elfrida Mena; Londa, Yulita; Marselina, Apriana
Jurnal Riset Ilmu Akuntansi Vol. 5 No. 1 (2024): Volume 5 Nomor 1 Tahun 2024: Maret 2024
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v5i1.3919

Abstract

The aims of this study were: 1. To determine the effect of taxpayer awareness on motor vehicle tax compliance at the Borong Samsat Office, East Manggarai Regency. 2. To determine the effect of tax sanctions on motor vehicle taxpayer compliance at the Borong Samsat Office, East Manggarai Regency. This research uses causality research type. The location of this research is located at the Borong Samsat Office, Borong District, East Manggarai Regency. The calculation method uses multiple linear regression analysis methods. The results showed: 1. The t value of the variable Taxpayer Awareness (X1) was 0.881 > t table 1.985, with the regression coefficient value of the Taxpayer Awareness variable being 0.057. This means that the reduced Awareness of the Taxpayer that is owned will result in a decrease in the level of Taxpayer Compliance. 2. The t value of the variable Influence of tax sanctions is 3.321 > t table of 1.985 with the regression coefficient value of the tax sanctions variable is 0.207. This means that the more stringent the tax sanctions are, the more tax payer compliance will increase.
EVALUASI SISTEM DAN PROSEDUR PEMBERIAN KREDIT PADA KOPERASI SIMPAN PINJAM (KSP) KOPDIT MAWAR MOE RUTENG Sueng, Flora Maria Goreti; Londa, Yulita; Marselina, Apriana
Jurnal Riset Ilmu Akuntansi Vol. 6 No. 1 (2025): Volume 6 Nomor 1 Tahun 2025: Maret 2025
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v6i1.6166

Abstract

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 Gagu, Elfrida Mena Gena, Sofia Hedwig Hendra Tegu Rani I Nengah Suarmanayasa Ida Ayu Putu Sri Widnyani Ika Suhartanti Darmo 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 Minda, Fransiska Nazu, Ernesta Noor, Laili Savitri 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