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<![CDATA[PENGARUH EFEKTIVITAS SISTEM INFORMASI AKUNTANSI, KESESUAIAN TUGAS DAN KEAHLIAN PEMAKAI TERHADAP KINERJA KARYAWAN : (Studi Kasus Pada Kantor Dinas Pertanian Kabupaten Nagekeo) ]]>
<![CDATA[Nazu, Ernesta]]>;
<![CDATA[Thalib, Sabra B Wahab]]>;
<![CDATA[Londa, Yulita]]>
<![CDATA[ Jurnal Riset Ilmu Akuntansi Vol. 1 No. 1 (2020): Volume 1 Nomor 1 Tahun 2020: September 2020 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Flores ]]>
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DOI: 10.37478/jria.v1i1.1018
<![CDATA[This research was conducted with the aim of analyzing the effect of the effectiveness of accounting information systems, the suitability of the tasks and user expertise on the performance of the employees of the Agriculture Office of Nagekeo Regency. This study uses a quantitative approach. With a population of 122 people. where researchers took samples of simple random sampling (simple) with a number of 55 respondents who use accounting information systems. Data collection techniques used in this study were to use a questionnaire that was measured through a 5-point Likert scale. Data testing technique is done by multiple regression analysis which is processed by the SPSS program. The results of this study indicate that the effectiveness of accounting information systems has a positive and significant effect on employee performance, which is indicated by the regressive coefficient of the variable effectiveness of the accounting information system by 0.392 with a valuethitung3,118>2,012and a significant level of 0.003 <0.05. task suitability has a negative effect on employee performance seen from the regression coefficient value of job suitability equal to-0,082with valuet hitung 0,443<2,012and a significant level of 0.660> 0.05 and user expertise has a positive and significant effect on employee performance seen from the regression coefficient of the user expertise variabe value of 0.653 with a valuet hitung3,181>2,012and a significant level of 0.002 <0.05.]]>
<![CDATA[ANALISIS SISTEM PENGENDALIAN INTERN DALAM PEMBERIAN KREDIT PADA PT. BANK PERKREDITAN RAKYAT – BINA USAHA DANA DI LARANTUKA ]]>
<![CDATA[Aliandu, Bernadus]]>;
<![CDATA[Londa, Yulita]]>;
<![CDATA[Marselina, Apriana]]>
<![CDATA[ Jurnal Riset Ilmu Akuntansi Vol. 1 No. 2 (2021): Volume 1 Nomor 2 Tahun 2021: Maret 2021 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Flores ]]>
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DOI: 10.37478/jria.v1i2.1126
<![CDATA[The Larantuka Dana Bina-Usaha Bank Credit Business Bank is one of the banks experiencing problems with inadequate internal control caused by a dual task between credit analysis and debt collecto / remedial, which results in problem loans. The purpose of this study was to determine internal control in granting credit to PT. Bank Perkreditan Rakyat-Bina Usaha Dana Larantuka analysis of the data used is a qualitative descriptive method. The results of this study indicate that PT. Bank Perkreditan Rakyat-Bina Usaha Dana Larantuka does not conduct regular monitoring of debtor businesses, especially those outside the city / region. In the organizational structure there is no debt collector / remidial so, the part of the credit analyst still doubles the task of becoming a debt collector / remidial. The steps taken by the bank to conduct regular monitoring of the debtor's business, there should be a debt collector / remidial so that there are no duplicate tasks performed by the credit analyst.]]>
<![CDATA[Pengaruh Penerimaan Retribusi dan Tarif Wisata Air Panas Mengeruda Soa Terhadap Retribusi Daerah Kabupaten Ngada ]]>
<![CDATA[Wuga, Maria Cresensiana]]>;
<![CDATA[Londa, Yulita]]>;
<![CDATA[Ismail, Nuraini]]>
<![CDATA[ Jurnal Riset Ilmu Akuntansi Vol. 1 No. 2 (2021): Volume 1 Nomor 2 Tahun 2021: Maret 2021 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Flores ]]>
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DOI: 10.37478/jria.v1i2.1240
<![CDATA[This study aims to determine the partial and simultaneous effect of Receipts and Travel Tariffs on Regional Levies in Ngada Regency. The population in this study are regional levies, tourist levies and tourist tariffs. The samples are budget reports and realization of regional levies, budget reports and realization of tourism levies and tourist tariffs. The research variables consist of regional levies (Y) and retribution receipts (X1) and tourist tariffs (X2). Data analysis using Multiple Linear Regression. The results showed that partially the variable retribution and acceptance of tourism retribution did not have a positive effect on regional levies and simultaneously the variables of tourism retribution and receipt of regional levies had a positive effect on regional levies. Based on the results obtained, it is hoped that it can be used as input in order to increase regional levies from the tourism sector, especially Mengeruda Soa Hot Springs Tourism and it is hoped that the Regional Government will explore sources of income from tourism. The sector is still largely unknown.]]>
<![CDATA[Pengaruh Komitmen Profesional Terhadap Whistleblowing Intention: Locus Of Control Sebagai Variabel Moderating : Studi Persepsi Mahasiswa Akuntansi Universitas Flores ]]>
<![CDATA[Baptista, Selviana Risska]]>;
<![CDATA[Banda, Falentina L]]>;
<![CDATA[Londa, Yulita]]>
<![CDATA[ Jurnal Riset Ilmu Akuntansi Vol. 1 No. 2 (2021): Volume 1 Nomor 2 Tahun 2021: Maret 2021 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Flores ]]>
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DOI: 10.37478/jria.v1i2.1243
<![CDATA[The purpose of this study was to determine the level of influence of professional commitment on whistleblowing intention, with locus of control as the moderating variable. The population in this study were all students in the accounting study program. Based on the purposive sampling method, this study used a sample of 72 respondents and the sample was semester VIII, X and XII students with the criteria of having passed the ethics and business profession courses, auditing 1 and 2. The dependent variable (Y) of this study is Whistleblowing intention. The independent variable (X1) is professional commitment and the moderating variable (X2) is locus of control. The method used is quantitative research methods. This study uses primary data, namely a questionnaire. Data were analyzed using simple regression analysis and moderating regression analysis which was managed through IBM SPSS Statistic ver 14 software. The results showed that professional commitment has an effect on Whistleblowing Intention with a significance value of 0.000 less than 0.05. However, locus of control did not moderate the relationship between professional commitment and Whistleblowing Intention with a significance value of 0.163 greater than 0.05.]]>
<![CDATA[Evaluasi Penerapan Standar Akuntansi Pemerintah Berbasis Akrual Dalam Penyajian Laporan Keuangan DIPA DITJEN BIMAS KRISTEN Pada Kantor Kementrian Agama Kabupaten Ende ]]>
<![CDATA[Lomi, Yohana Audivista]]>;
<![CDATA[Londa, Yulita]]>;
<![CDATA[Thalib, Sabra B]]>
<![CDATA[ Jurnal Riset Ilmu Akuntansi Vol. 1 No. 2 (2021): Volume 1 Nomor 2 Tahun 2021: Maret 2021 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Flores ]]>
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DOI: 10.37478/jria.v1i2.1266
<![CDATA[The purpose of this study was conducted to determine the application of accrual-based government accounting standards in the presentation of financial reports at the Ministry of Religion Office of Ende Regency, especially in DIPA DITJEN BIMAS KRISTEN. The method in this research uses descriptive qualitative research, to determine the application of accrual-based government accounting in the Ministry of Religion Office of Ende Regency, especially in DIPA DITJEN Bimas Kristen. Data sources are primary data and secondary data. Data collection techniques in this study were observation, interviews, and documentation. From the results of the research conducted, in the DIPA DITJEN Bimas Kristen Office of the Ministry of Religion, Ende Regency, it is known that accrual-based government accounting standards have been understood in theory but to implement them in the field is still very complex because it requires Human Resources who really understand how SAP works itself.]]>
<![CDATA[Analisis Pengendalian Intern Piutang Usaha Pada PT. ANI Unit Percetakan Arnoldus Ende ]]>
<![CDATA[Leda, Maria Hariati]]>;
<![CDATA[Londa, Yulita]]>;
<![CDATA[Banda, Falentina L]]>
<![CDATA[ Jurnal Riset Ilmu Akuntansi Vol. 1 No. 2 (2021): Volume 1 Nomor 2 Tahun 2021: Maret 2021 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Flores ]]>
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DOI: 10.37478/jria.v1i2.1267
<![CDATA[This research is to analyze the Accounts Receivable Internal Control at PT. ANI Arnoldus Ende Printing Unit. The research method used is descriptive qualitative research methods. Sources of data in this study are using primary and secondary data. The results achieved in this study are to show that the company's internal control for trade receivables actually exists, but it does not function properly which can be seen in the inefficient internal control procedures for providing accounts receivable. During the initial process, the internal control procedure for giving accounts receivable, which checks customer credit data, should have been carried out by the sales department. At the stage of delivery of ordered goods or finished goods it should be done by the shipping department, but at PT. ANI Arnoldus Printing unit is carried out by the Production Department. Approval of accounts receivable is carried out by company managers, but in the organizational structure there is an internal control team (budget), where in this study the main tasks and functions of the internal supervisory team (budget) are not visible.]]>
<![CDATA[ANALISIS SISTEM PENGENDALIAN INTERN UNTUK PERSEDIAAN BARANG DAGANG PADA CV. PANCARAN JAYA ABADI BORONG ]]>
<![CDATA[Sabu, Katarina S]]>;
<![CDATA[Thalib, Sabra B W]]>;
<![CDATA[Londa, Yulita]]>
<![CDATA[ Jurnal Riset Ilmu Akuntansi Vol. 2 No. 1 (2021): Volume 2 Nomor 1 Tahun 2021: September 2021 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Flores ]]>
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DOI: 10.37478/jria.v2i1.2151
<![CDATA[Effective and efficient control is needed by an organization or company because with the existence of an internal control system, it is hoped that everything that has been set can be implemented properly in order to avoid errors or fraud. Inventories are very important for trading companies because they are goods that are held for sale or used in the normal activities of the company. This study aims to determine how the implementation of an internal control system for inventory of merchandise at CV. Pancaran Jaya Abadi Borong, thus, getting a clear picture of the internal control for an inventory of merchandise that has been implemented. This research is a type of qualitative research. The data used are primary data and secondary data. Data collection techniques were carried out through interviews and documentation. The results showed that the internal control system for merchandise inventory at CV. Pancaran Jaya Abadi Borong is not in accordance with a good inventory accounting system so in carrying out activities there are double duty functions and errors in recording inventory. It is recommended that there should be a separation of task functions and special supervision of employees so that they can carry out their duties in accordance with the responsibilities of each function.]]>
<![CDATA[PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA LAPORAN KEUANGAN KSU GAHARU ENDE ]]>
<![CDATA[Ai, Stefania Nofembi]]>;
<![CDATA[Londa, Yulita]]>
<![CDATA[ Jurnal Riset Ilmu Akuntansi Vol. 3 No. 2 (2022): Volume 3 Nomor 2 Tahun 2022: September 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Flores ]]>
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DOI: 10.37478/jria.v3i2.3849
<![CDATA[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.]]>
<![CDATA[PENGARUH SKALA USAHA, UMUR USAHA, BUDAYA ORGANISASI DAN PELATIHAN PENYUSUNAN LAPORAN KEUANGAN TERHADAP IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABITAS PUBLIK (SAK ETAP) ]]>
<![CDATA[Titu, Yovita]]>;
<![CDATA[Soleiman, Iriany Dewi]]>;
<![CDATA[Londa, Yulita]]>
<![CDATA[ Jurnal Riset Ilmu Akuntansi Vol. 3 No. 1 (2022): Volume 3 Nomor 1 Tahun 2022: Maret 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Flores ]]>
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DOI: 10.37478/jria.v3i1.3884
<![CDATA[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.]]>
