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Pengaruh Struktur Modal dan Profitabilitas terhadap Nilai Perusahaan Manufaktur Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Maria Tali Keytimu; Antonius Philipus Kurniawan; Elisabet Luju
Jurnal CUAN Universitas Nusa Nipa Maumere Vol 2 No 3 (2024): September: Jurnal Kewirausahaan dan Manajemen Bisnis CUAN
Publisher : Program Studi Kewirausahaan Universitas Nusa Nipa Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/cuan.v2i3.82

This research was conducted to examine the effect of capital structure and profitability on the value of food and beverage manufacturing companies listed on the Indonesia Stock Exchange.The population in this study was 12 and the research sample was 4 manufacturing companies the sampling technique in this study was purposive. Data analysis using classical assumption test with normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. Correlation analysis and conduct multiple linear regression analysis hypothesis test. F statistical test and Tstatistical test. Descriptive analysis results : 1. DER showed that every RP 1 liability could be fulfilled with RP 0.8634596 total equaity 2. ROA obtained an average of 0.76771 of total assets 3. PBV had an average of RP 0.414877 of the total share price. The statistical results of the t-test showed that the capital structure (XI does not have a significant impact on the company’s value (Y). The results of the determination analysis (RZ) show that the capital structure and profitability variables can explain the variation in the rise and fall of the value of food and beverage manufacturing companies listed on the indonesia stock Exchange by 56%.

Pengaruh Struktur Modal dan Profitabilitas terhadap Nilai Perusahaan Manufaktur Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Maria Tali Keytimu; Antonius Philipus Kurniawan; Elisabet Luju
Jurnal CUAN Universitas Nusa Nipa Maumere Vol 2 No 2 (2024): Juni : Jurnal Kewirausahaan dan Manajemen Bisnis CUAN
Publisher : Program Studi Kewirausahaan Universitas Nusa Nipa Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/cuan.v2i2.87

This research was conducted to examine the effect of capital structure and profitability on the value of food and beverage manufacturing companies listed on the Indonesia Stock Exchange.The population in this study was 12 and the research sample was 4 manufacturing companies the sampling technique in this study was purposive. Data analysis using classical assumption test with normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. Correlation analysis and conduct multiple linear regression analysis hypothesis test. F statistical test and Tstatistical test. Descriptive analysis results : 1. DER showed that every RP 1 liability could be fulfilled with RP 0.8634596 total equaity 2. ROA obtained an average of 0.76771 of total assets 3. PBV had an average of RP 0.414877 of the total share price. The statistical results of the t-test showed that the capital structure (XI does not have a significant impact on the company’s value (Y). The results of the determination analysis (RZ) show that the capital structure and profitability variables can explain the variation in the rise and fall of the value of food and beverage manufacturing companies listed on the indonesia stock Exchange by 56%.

Analisis Efektifitas Dan Efisiensi Penggunaan Anggaran Pada Paroki Roh Kudus Nelle Keuskupan Maumere Maria Viviana Nurak Lewar; Tobias Joni Temu; Elisabet Luju; Yohanes Chrisantus Servrianus Moan Jawa
Jurnal Projemen UNIPA Vol 12 No 2 (2025): Mei: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v12i2.987

The research titled "Analysis of the Effectiveness and Efficiency of the Use of the Parish Budget of the Holy Spirit Nelle" aims to analyze the level of effectiveness and efficiency in the use of the budget at the Holy Spirit Nelle Parish during a specific reporting period. The analysis is conducted by comparing the activity targets and budget with the actual realization. The results show that the average effectiveness of activities is only 45.95%, indicating that most activities have not been optimally achieved. Meanwhile, the efficiency of budget utilization is recorded at 29.48%, which shows a low level of spending compared to the allocated funds. These findings indicate a gap between the planning and implementation of parish programs. Some programs have not been realized at all despite having a budget allocated. Therefore, improvements are needed in program planning, adjustments in budget allocations according to implementation capacity, as well as strengthening the monitoring and evaluation system to enhance accountability and financial performance of the parish moving forward.

Analisis Rasio Keuangan untuk Menilai Kinerja Keuangan pada Credit Union Bahtera Sejahtera Maumere Maria Ernista Sika; Andreas Rengga; Elisabet Luju
Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis Vol. 1 No. 2 (2024): Desember : Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/prosemnasimkb.v1i2.146

The background of this research was the importance of assesing the financial performance of cooeratives as an evaluation for the company’s future development. This research aimed to determine the condition of the financial performance pf the Bahtera Sejahtera Credit Union based on the indicators of Liquidity Ratio, Solvency Ratio, and Profitability Ratio. The populatiom and samples in this research were the data from the financial statements of the Bahtera Sejahtera Credit Union from 2017-2021. The research type was descriptive with a quantitative approach. The findings showed that the financial performance of the Bahtera Sejahtera Maumere Credit Union in 2017-2021 according to the Regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia No.06/per/M.KUKM/V/2006 for the Liquidity Ratio (Current Ratio) was at bad criteria with an average yield of 121.00% based on the the standards set, namely <125%->135%. The Solvency Ratio (Total Debt To Total Assets) was in the unfavorable criteria with an average value of 76.37% based on the established standard of 60%-80%, and (Total Debt To Equity) was in the bad criteria with results the average was 328.03% based on the established standard of >200%, while the profitability ratio (Return On Assets) is in the unfavorable criteria with an average value of 1.20% based on established standard of 1%-3%, and (Return On Equity) were in the unfavorable criteria with an average value of 5.24% based on established standard of 3%-<9%.

Pengaruh Sektor Pariwisata Terhadap Pendapatan Asli daerah (PAD) di Kabupaten Sikka Obiyanto Driantama Kause; Petrus Da Silva; Elisabet Luju
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 2 No. 3 (2023): September : Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v2i3.2122

Based on the formulation of the problem above, the researcher aims to determine the level of contribution of the tourism sector to regional own-source revenue (PAD) in Sikka regency. The population in this study was the Regional Revenue Agency (BAPENDA) and Tourism Department. The sample in this study was data on the target and realization of regional own-source revenue (PAD), as well as data on the target and realization of the tourism sector (hotel tax, restaurant tax and entertainment tax) in the Sikka Regency budget and expenditure relazation report (APBD) for fiscal year 2018-2022 and data on tourist visits in Sikka Regency for fiscal year 2018-2022. The t test results revealed that the hotel tax variabel (X1) and the entertainment tax variable (X2) had an insignificant effect on regional own-source revenue (Y) while the restaurant tax (X3) had a significant influence on regional original revenue (Y). The F test results showed that the hotel tax variable (X1), entertainment tax variable (X2), and restaurant tax (X3) had an insignificant influence on regional own-source revenue (Y). The results of the coefficient of determination of the correlation coefficient value (r) of 0.842, this value occurred between the coefficient interval 0.80-1.00, hence the level of relationship between the independent variables with regional own-source revenue (Y) was interpreted as “very strong”.

Analisis Efektivitas Dan Kontribusi Pajak Penerangan Jalan Dalam Meningkatkan Pendapatan Asli Daerah Di Kabupaten Sikka Tahun 2018-2022 Hermanus Yosep Kader; Petrus Da Silva; Elisabet Luju
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 2 No. 3 (2023): September : Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v2i3.2126

This research was grounded on the issue of poor realization of local revenue in Sikka regency despite being supported by street lighting tax. Therefore, this study aimed to (1) determine the level of effectiveness of the street lighting tax. (2) to determine the level of contribution of street lighting in an effort to increase local revenue. The population in this study was the Regional Revenue Agency (BAPENDA) of Sikka regency. Data were collected through documentation and analysed using effectiveness analysis and contribution analysis methods. The result of this study indicated that the level of effectiveness of street lighting tax in 2018-2022 fluctuated with an average of 106,06% where these results fall into the highly effective category. In 2018-2020, the level of effectiveness revenue was in the highly effective category. Meanwhile, in 2021 and 2022, the level of effectiveness of street lighting tax was in the effective category. The contribution of street lighting tax in increasing regional own-source (PAD) in 2018-2022 fluctuated and was included in the very less category with an average percentage of 7.89%.

EFEKTIVITAS PROSES DAN SISTEM PENGAJUAN KLAIM JAMINAN HARI TUA (JHT) BAGI PENERIMA UPAH (PU) PADA BPJS KETENAGAKERJAAN CABANG SIKKA MAUMERE Fransiskus Jetrison Renaldo Dura Fono; Andreas Rengga; Elisabet Luju
Jurnal Projemen UNIPA Vol 13 No 1 (2026): Januari: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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The Old Age Security (JHT) program is a form of employment social protection that aims to ensure the continuity of workers’ welfare after they are no longer productive. The high volume of JHT claims, particularly for wage earners, requires an effective service process and system. This study aimed to analyze the effectiveness of the process and system for submitting JHT claims for wage earners at BPJS Ketenagakerjaan Sikka Maumere Branch, as well as to identify obstacles and improvement efforts undertaken. The research method used was descriptive qualitative, with data collection techniques through observation, documentation, and interviews during the internship period. The results of the study show that the JHT claim submission process has followed the applicable standard operating procedures (SOP), both through online services (Lapak Asik and the Jamsostek Mobile (JMO) application) and offline services. However, the effectiveness of the system still faces various obstacles, including discrepancies in participant data, limited digital literacy among participants, and technical constraints in the online system. Improvement efforts have been carried out through increased socialization, participant assistance, and optimization of digital systems. This study concludes that the effectiveness of the JHT claim process and system at BPJS Ketenagakerjaan Sikka Maumere Branch is fairly effective, but still requires continuous improvement to enhance service quality and participant satisfaction.

STRATEGI PEMASARAN DIGITAL KOPERASI SIMPAN PINJAM DALAM UPAYA MENARIK NASABAH PADA CREDIT UNION BAHTERA SEJAHTERA KEWAPANTE Maria Febiana Kimang; Yustina Olivia da Silva; Elisabet Luju
Jurnal Projemen UNIPA Vol 13 No 1 (2026): Januari: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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KSP Credit Union Bahtera Sejahtera is one of the cooperatives established to advance and improve the welfare of the community or its members in savings and loan activities. The main activities of KSP Credit Union Bahtera Sejahtera are to collect funds from its members in the form of savings and distribute them in the form of loans. This study aims to determine the digital marketing strategy of the savings and loan cooperative in an effort to attract customers at CU Bahtera Sejahtera Kewapante, to find out how the number of members has developed over the past three years, and to understand the role of KSP CU Bahtera Sejahtera Kewapante's management in increasing the number of members. This research uses a qualitative approach with data collection techniques through interviews, documentation, and observation. The results show that the marketing strategy of the savings and loan cooperative focuses on efforts to attract new members by introducing cooperative products directly to the community and through social media. Over the past three years, the number of members at KSP Credit Union Bahtera Sejahtera Kewapante has experienced stagnation or very slow growth. Management plays a very important role in maintaining the sustainability of the cooperative, improving members' welfare, and ensuring the cooperative remains relevant amid economic changes. KSP CU Bahtera Sejahtera faces various obstacles in increasing the number of members, such as lack of effective socialization and promotion, limited resources, negative perceptions of cooperatives, competition from other financial institutions, infrastructure limitations, and dependence on old members. These findings emphasize the importance of improving marketing strategies to increase member growth, enhancing service quality, and building good relationships with the community.

OPTIMALISASI PENERIMAAN PBB-P2 (PAJAK BUMI DAN BANGUNAN) MELALUI VERIFIKASI DAN VALIDASI DALAM MENINGKATKAN PAD (PENDAPATAN ASLI DAERAH) PADA BADAN PENDAPATAN DAERAH KABUPATEN SIKKA Maria Yuliana Mi; Andreas Rengga; Elisabet Luju
Jurnal Projemen UNIPA Vol 13 No 1 (2026): Januari: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Land and Building Tax for Rural and Urban Areas (PBB-P2) is one of the sources of Regional Original Revenue that has a strategic role in supporting regional development financing. However, the optimization of PBB-P2 revenue still faced various problems, especially related to the inaccuracy of tax object and subject data. This study aimed to analyze the optimization of PBB-P2 revenue through the implementation of verification and validation in increasing PAD at the regional Revenue Agency (BAPENDA) of Sikka Regency. The research method used was a qualitative approach with data collection techniques through interviews, observations, and documentation. The results showed that the implementation of verification and validation of PBB-P2 data was able to improve the accuracy of the tax database, refine the determination of the Tax Object Sales Value, and reduce data discrepancies between the system and field conditions. These efforts had a positive impact on increasing the realization of PBB-P2 revenue and its contribution to PAD of Sikka Regency. Nevertheless, the implementation of verification and validation still faced several obstacles, such as limited human resources, suboptimal utilization of information technology, and low awareness among some taxpayers. Therefore, strengthening the data collection system, increasing the capacity of apparatus, and enhancing inter-agency synergy were required to optimize PBB-P2 revenue sustainably.

PENGARUH KREDIT MACET TERHADAP KINERJA KEUANGAN PADA KSP KOPDIT HIRO HELING CABANG MAUMERE TAHUN 2020-2024 Imelda Atnasia Lambertini; Emilianus Eo Kutu Goo; Elisabet Luju
Jurnal Projemen UNIPA Vol 13 No 1 (2026): Januari: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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This study aims to examine the influence of non-performing loans (NPLs) on the financial performance of KSP Kopdit Hiro Heling, Maumere Branch, during the period 2020–2024. Non-performing loans are among the most critical issues faced by credit unions, as they can disrupt liquidity, reduce income, and negatively affect the distribution of the Remaining Operating Results (SHU). The research adopts a descriptive method with a qualitative approach. Data sources include both primary and secondary data. Primary data were collected through direct interviews with the General Manager and Manager of KSP Kopdit Hiro Heling, Maumere Branch, while secondary data consist of loan disbursement records and NPL statistics covering the 2020–2024 period. The findings reveal that the level of non-performing loans fluctuated throughout the study period, directly impacting the cooperative’s financial performance. These fluctuations affected liquidity and SHU, which also varied annually. An increase in NPLs led to a decline in SHU due to reduced interest income and rising uncollectible receivables, whereas a decrease in NPLs contributed to improved SHU and enhanced financial stability. Interviews further indicated that NPLs were influenced by members’ limited repayment capacity, misuse of loans, weak monitoring, and external factors such as the COVID-19 pandemic and members’ economic conditions. The study concludes that higher levels of NPLs increase the risk of declining financial performance and SHU. Therefore, KSP Kopdit Hiro Heling, Maumere Branch, must strengthen creditworthiness analysis, improve monitoring and member assistance, and enhance collection systems to mitigate NPLs and safeguard financial stability in the future.

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