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All Journal Journal of Management - Small and Medium Enterprises (SME's) Jurnal Akuntansi : Transparansi dan Akuntabilitas Jurnal Ekonomika dan Bisnis Jurnal Pengabdian kepada Masyarakat Nusantara Nusantara Science and Technology Proceedings JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Transekonomika : Akuntansi, Bisnis dan Keuangan International Journal of Humanities Education and Social Sciences Journal of Innovation Research and Knowledge Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Mahasiswa Manajemen dan Akuntansi Eduvest - Journal of Universal Studies Dharma Ekonomi Indo-Fintech Intellectuals: Journal of Economics and Business Ekonomi Keuangan Syariah dan Akuntansi Pajak Akuntansi dan Ekonomi Pajak: Perspektif Global
Oematan, Herly M
Nusa Cendana University, Indonesia
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Social Sciences Other

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PENGARUH BUDAYA ORGANISASI DAN TOTAL QUALITY MANAGEMENT TERHADAP KINERJA KERJA Cynthia Adam; Rolland E Fanggidae; Herly M Oematan
Journal of Management Small and Medium Enterprises (SMEs) Vol 8 No 1 (2019): Journal of Management - Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v8i1.1407

Abstract

In this developing era of globalization, every organization needs to talk about qualities, service andperformance, especially with the job that producing goods and service. The effort to keep andincrease quality must be based on the organization’s purpose to create inovation of new goods orservice with optimal value added and reduce production with more efficient work system. Thoseeffort will increase earnings of the organization and increase their work performance. The cultureorganization has so many influence to organization’s management quality and their workperformance. One of the way that has used to achieve and upgrade their quality with perfomancetotal quality management in their company. The purpose of this research are to figure out theinfluence of organization culture and total quality management against work performance.Thiskind of research is quantity research with a descriptive approach.Sample determination byinsidental method. Insidental sampling method form a sample determination technique by accidentor insidentally match with researcher that could use as as sample. This research’s result showingthat H1 has no significant effect (tcount = 0,254 < ttable = 2,034) because the employee hard to put adifference between the organization culture and total quality management, H2(tcount = 4,367 > ttable= 2,034) and Y has a significant effect(Fcount= 10.938 > Ftable= 3,28).The conclusion of this researchare the culture organization has no significant effect on work performance, total qualitymanagement has a positive significant effect on work performance, and culture organization andtotal quality management simultanously has a positive significant effect on work performance. Keywords: Culture Organization, Total Quality Management, Work Performance
PENGARUH PARTISIPASI, PENEKANAN ANGGARAN DAN ASIMETRI INFORMASI TERHADAP BUDGETARY SLACK Tamar I. M Bire Kire; Herly M. Oematan
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 7 No 2 (2019): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v7i2.1704

Abstract

This study aims to examine the effect of participation, budget emphasis, and information asymmetry on budgetary slack at the University of Nusa Cendana. The analysis technique used is multiple linear regression analysis which is partially tested. The population in this study were all work units at the University of Nusa Cendana. The selection of samples using purposive sampling method. The results of the study showed that partially participation and information asymmetry have a negative but not significant effect on budgetary slack at Nusa Cendana University. While budget emphasis has a significant positive effect on budgetary slack at Nusa Cendana University.
analisis pengendalian internal pada prosedur pemberian kredit investasi (studi pada PT. Bank Tabungan Negara Cabang KKupang) Elis Seubelan; Herly M. Oematan
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 9 No 2 (2021): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v9i2.5397

Abstract

This study aims to find out how the procedures for granting investment credit is and how to internal control the procedure for granting investment credit at PT. State Savings Bank Tbk Kupang Branch. The research approach used in this research is descriptive qualitative. The type of data used in this study is qualitative data, the data source used in this research is primary data, the data collection technique used is by conducting interviews with informants. The results showed that (1) PT. Bank Tabungan Negara Tbk Kupang Branch has carried out the procedure for granting investment credit in accordance with the procedure, starting from the socialization of credit from the authorities, followed by the submission of documents to meet the requirements, after that a credit analysis was carried out to determine the credibility of the debtor and finally the debtor was waiting for disbursement. on the credit application. (2) PT. The State Savings Bank Tbk Kupang Branch has carried out internal control on the procedure for granting investment credit properly in accordance with the five components of internal control, namely the control environment, risk assessment, control activities, information and communication and monitoring.
PENGARUH ARUS KAS DAN PERPUTARAN PIUTANG TERHADAP LIKUIDITAS PERUSAHAAN PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020 Wihelmina Indut; Herly M. Oematan; Yohanes Demu
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 9 No 2 (2021): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v9i2.5433

Abstract

This study aims to determine the effect of cash flow and receivables turnover either partially or simultaneously on the liquidity of food and beverage companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This type of research is quantitative research. The data used in this research is secondary data. The population in this study was 26 Food and Beverage companies listed on the Indonesia Stock Exchange. Sampling using purposive sampling, and the sample was obtained for this study as many as one third of food and beverage In Indonesia Stock Exchange period 2016 -2020. Data collection techniques in this research are literature study and documentation. The data analysis technique used in this study used multiple linear regression analysis, classical assumption test, and hypothesis testing. The results of this study are partially Cash Flow and Receivables Turnover have an effect on the liquidity of Food and Beverage Companies listed on the Indonesia Stock Exchange for the 2016-2020 period. Simultaneously, Cash Flow and Accounts Receivable Turnover affect the Liquidity of Food and Beverage Companies listed on the Indonesia Stock Exchange for the 2016-2020 period.
SISTEM PENGENDALIAN INTERNAL PEMERINTAH (SPIP) PERSEDIAAN ALAT KESEHATAN PADA RUMAH SAKIT UMUM DAERAH (RSUD) KOTA BAJAWA Erwinda Novelania Meo; Linda Lomi Ga; Herly M. Oematan
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 10 No 2 (2022): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v10i2.8726

Abstract

The supply of medical equipment is a factor that greatly effects the quality of service in a hospital. In order to be well coordinated, the implementation of activities, especially regarding the supply of medical devices in the hospital, requires a good and adequate control system to manage inventory so that there is no deviation or shortage of inventory and reliable information about inventory. Therefore, the purpose of this study was to determine the government’s internal control system (SPIP) for the supply of medical devices carried out by the Bajawa City Regional General Hospital. The research approach is descriptive qualitative, using qualitative and quantitative data types. To obtain the necessary data, the researchers used primary data and secondary data.The results of this study indicate that the internal control of inventory, especially the supply of medical equipment at the Bajawa City General Hospital, is quite effective. However, it is still necessary to evaluate and improve the recording system which is still done manually and it is necessary to add members or staffs who has adequate capabilities in the logistics section of the hospital.
Analisis Potensi Kebangkrutan Pada PT. Matahari Department Store Tbk Violet Permatasari Naimuti; Herly Mathelda Oematan; Sarlin Paleina Nawa Pau
Jurnal Ekonomika dan Bisnis Vol 9 No 2 (2022): Jurnal Ekonomika dan Bisnis UNISS
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/jeb.Vol9.Jeb2.169

Abstract

Penelitian ini bertujuan untuk menganalisis potensi kebangkrutan pada PT. Matahari Department Store Tbk. Pendekatan penelitian yang digunakan adalah deskriptif kuantitatif. Penelitian ini menggunakan data sekunder yaitu laporan keuangan PT. Matahari Department Store Tbk tahun 2017 sampai 2021 yang diperoleh dari website Bursa Efek Indonesia (BEI). Teknik pengumpulan data yaitu menggunakan teknik dokumentasi dan studi pustaka dengan teknik analisis data menggunakan model Springate (S-Score). Hasil penelitian menunjukkan bahwa pada tahun 2017, 2018 dan 2019 perusahaan berada pada kategori tidak berpotensi bangkrut. Pada tahun 2020, perusahaan berada pada kategori berpotensi bangkrut. Pada tahun 2021, perusahaan berada pada kategori tidak berpotensi bangkrut. Kesimpulan dari penelitian ini adalah PT. Matahari Department Store Tbk diprediksi tidak berpotensi bangkrut di masa mendatang karena memiliki nilai rata-rata S-Score yang lebih besar dari standar berdasarkan klasifikasi model Springate
The Effectiveness Of Internal Control And The Implementation Of Governance And Its Impact On The Performance Of Regional Head Anthon S.Y. Kerihi; Yohanes Demu; Herly M. Oematan
Eduvest - Journal of Universal Studies Vol. 1 No. 12 (2021): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1809.031 KB) | DOI: 10.59188/eduvest.v1i12.292

Abstract

Accurate regional financial management, transparency, and accountability are urgent needs in the framework of the implementation of clean and responsible local government in order to achieve good governance. Internal control is designed to provide adequate confidence about the achievement of three dimensions: effective and efficient, accountability reports and compliance with applicable provisions. This research aims to know and analyze: 1) the effect of the effectiveness of internal control on the performance of regional heads, 2) the influence of governance implementation on the performance of regional heads and 3) the effect of the effectiveness of internal control and the simultaneous implementation of governance on the performance of regional heads. This type of research is quantitative research. The sampling technique in this study is purposive sampling using a sample of 15 SKPD in Kupang Regency. OPD and each OPD selected 3 respondents (head of OPD, Finance section and Banwas) so that 45 respondents were obtained. The data collection techniques in this study used questionnaires. The data analysis technique in this study used multiple linear regression analysis. The data sources used are primary data and secondary data. The results of this study show that 1) the effectiveness of internal control affects the performance of regional heads in the Kupang Regency Government, 2) The implementation of government governance affects the performance of regional heads in the Kupang Regency Government, and 3) The effectiveness of internal control and the implementation of government governance affect simultaneously on the performance of the kupang regency government.
Tourism Development Strategy Based On Local Wisdom In Improving The Welfare Of Local Communities Herly M. Oematan; Maria Elerina Douk Tunti; Siprianus G. Tefa
Eduvest - Journal of Universal Studies Vol. 2 No. 1 (2022): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2211.015 KB) | DOI: 10.59188/eduvest.v2i1.295

Abstract

This study aims to formulate a tourism development strategy based on local wisdom in improving the welfare of local communities in the Districts of North Mollo, Central Mollo, South Mollo, and Fatumnasi, South Central Timor Regency, NTT Province. This research is a quantitative descriptive study using questionnaires, observation and documentation as data collection methods. The analytical tool is a SWOT analysis in order to find out internal and external factors that will be strengths and weaknesses as well as opportunities and threats in the development of tourism based on local wisdom. Research respondents consisted of visitors to tourism sites, village officials and local residents in the tourist areas of North Mollo, Central Mollo, South Mollo, and Fatumnasi. The results show that the sub-districts of North Mollo, Central Mollo, South Mollo, and Fatumnasi have internal and external tourism potential, namely local wisdom in the form of beautiful nature and fresh air as well as serving local agricultural products and local home industry products which are processed professionally through MSMEs. -MSMEs that have local characteristics that cannot be obtained by visitors in other areas. This is a differentiating factor with other tourist sites in NTT.
ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN ATAS PENGELOLAAN LIMBAH PADA DINAS KESEHATAN KOTA KUPANG Yohanes Calvin Nuwa; Minarni Anaci Dethan; Herly M. Oematan
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 11 No 1 (2023): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v11i1.10074

Abstract

This study is entitled "Analysis of the Application of Environmental Accounting for Waste Management in Kupang City Health Office". This study aims to determine the application of environmental accounting at the City of Kupang Health Office, as an effort to reduce the environmental impact caused by the operational activities of the health center and to know the environmental costs of the City of Kupang Health Office. This research is a descriptive qualitative research. The variables used in this study are environmental activities and environmental cost budgets. The results of this study are environmental activities carried out by health centers such as, waste water management using Waste Water Management Installation (IPAL) or infiltration channels that are channeled in the form of septic tank, medical waste using incinerator and non-medical waste in the storage area in a temporary landfill (TPS) and then transported to a landfill (TPA). While the Kupang City Health Office only acts as the management that controls or supervises, monitors or supervises every waste handling activity carried out by the puskesmas. The budget for waste management costs incurred by the Kupang City Health Office from 2017-2020, namely 1) prevention costs such as, third-party service expenditure for medical waste combustion costs and medical waste management training, 2) internal failure costs such as, transport waste management medical and medical junk transport official travel, and 3) environmental detection costs such as medical travel service supervision supervision of medical waste.
IMPLEMENTASI SISTEM KEUANGAN DAN PENDATAAN JEMAAT GMIT TALITAKUMI PASIR PANJANG Sarinah Joyce Margaret Rafael; Herly Mathelda Oematan; Yohanes Demu; Filipus Argentano Guntur Suryaputra; Andreas Christian Louk
JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Vol 4, No 1 (2023): JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/janaka.v4i1.309

Abstract

Dewasa ini, sebagian besar masyarakat semakin merasakan bahwa informasi merupakan salah satu kebutuhan yang sangat penting. Demikian juga dalam sebuah organisasi, baik organisasi yang bertujuan mencari laba maupun yang tidak mencari laba/organsasi nirlaba. Sistem informasi akuntansi berfungsi untuk mengumpulkan dan menyimpan data tentang aktivitas-aktivitas yang dilaksanakan organisasi, mengubah data tersebut menjadi informasi yang berguna bagi pihak manajemen dan membuat perencanaan serta menyediakan pengendalian yang memadai untuk menjaga aset-aset organsasi. GMIT Talitakumi Pasir Panjang (Gereja Talitakumi) merupakan salah satugereja di Nusa Tenggara Timur (NTT) dari 1600 gereja yang ada di wilayah NTT. Permasalahan yang dihadapi oleh GMIT  Talitakumi Pasir Panjang merupakan permasalahan yang hampir terjadi pada seluruh gereja yang ada di Kota Kupang. Transaksi kas merupakan aktivitas utama di dalam gereja namun sampai saat ini belum ada prosedur baku yang dibuat dan disahkan oleh mitra berkaitan dengan Aktivitas penerimaan dan pengeluaran kas. Kegiatan ini menggunakan pendekatan metode pelatihan dan pendampingan. Ilmu pengetahuan yang ditransfer dalam kegiatan ini adalah pengetahuan dan teknologi tentang akuntansi dasar dan aplikasi komputer. Untuk aplikasi keuangan dilakukan dengan mengidentifikasi pendapatan dan pengeluaran gereja untuk dapat dikembangkan menjadi kode akun. Tim melakukan presentasi terkait aplikasi keuangan gereja dan aplikasi absen gereja.  Penerapan aplikasi keuangan dan presensi jemaat sangat membantu GMIT Talitakumi dalam menjalankan kegiatan operasionalnya. Kata Kunci : Implementasi, Keuangan, Sistem, Pengabdian, Kupang
Co-Authors Abdian Tunu Adelheid Moi Siba Alycia Rika Fangidae Andreas Christian Louk Angelia Trisna Beka Angi, Yohana F. Angi, Yohana Febiani Anthon S.Y. Kerihi Anthon Simon Y. Kerihi Arthana, I Komang Christi Windya, Yemima Eka Cynthia Adam Dethan, Minarni A. Devi Natalia Tlonaen Elis Seubelan Erwinda Novelania Meo Fetomalae, Michael Anjelo Filipus Argentano Guntur Suryaputra Flaviana Maria Rosari Edison G. Tefa, Siprianus Junita Cestilia Nenabu Kehi, Kresensia Aprinia Linda Lomi Ga Mangu, Bonivasia Julita Minarni A. Dethan Minarni A. Dethan Minarni Anaci Dethan Muga, Maria P. L Oy, Maria Theresia Dhongo Praing, Yosua Dongga Landu Rafael, Sarinah Joyce Margaret Sarlin P. Nawa Pau Sarlin Paleina Nawa Pau Seran, Maria Marleni Mawar Tamar I. M Bire Kire Tunti, Maria Elerina Douk Violet Permatasari Naimuti Wihelmina Indut Yemima Eka Christi Windya Yohanes Calvin Nuwa Yohanes Demu