Article Per Year (5 Year)
p-Index From 2021 - 2026
3.441
P-Index
This Author published in this journals
All Journal Psikopedagogia JURNAL EDUCATION AND DEVELOPMENT Jurnal Ilmiah Aquinas Action Research Literate (ARL) FAGURU: Jurnal Ilmiah Mahasiswa Keguruan Jurnal Riset Ilmu Akuntansi
Sesilianus Fau
Universitas Nias Raya
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

Published : 29 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 29 Documents
Search

 1   2   3 
PENGARUH PERSEPSI KEMUDAHAN SISTEM DAN PERSEPSI KENYAMANAN TERHADAP SIKAP POSISTIF NASABAH BANK BNI CABANG ENDE DALAM MENGGUNAKAN LAYANAN MOBILE Soo, Maria Yulita Arima; Marselina, Apriana; 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.v1i1.1020

Abstract

This study aims to determine: (1) the effect of perceptions of the ease of the system on the positive attitude of customers in using mobile banking BNI Ende Branch Bank. (2) the effect of perceived comfort on the positive attitude of customers in using BNI BNI Bank Ende mobile banking. (3) the effect of perceived ease of system and perceived comfort together on the positive attitude of customers in using BNI BNI Bank Ende Branch mobile banking. The population in this study are customers of Bank BNI Ende Branch who use mobile banking or at least know information about the service. The sample selection uses a purposive sampling method. The number of research samples were 90 respondents of Bank BNI Branch Ende. The method used is a quantitative research method. This study uses primary data, questionnaires and secondary data, articles and journals. In this study using descriptive statistics, data quality tests, classic assumption tests, multiple regression analysis, and hypothesis testing and analyzed using the SPSS 24 application. The results showed that the effect of perceived ease of system significantly influenced customers 'positive attitudes in using mobile banking, perceived comfort significantly influenced customers' positive attitudes in using mobile banking, perceived ease of system and perceived convenience both influenced customer positive attitudes in using mobile banking.
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEPATUHAN PEMILIK KOS DALAM MEMBAYAR PAJAK RUMAH KOS: Studi Kasus Pada Pemilik Usaha Kos-Kosan di Kota Kupang Dhano, Elisabeth D; Banda, Falentina L; Kapa, Sesilianus
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 2 (2021): Volume 1 Nomor 2 Tahun 2021: Maret 2021
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i2.1138

Abstract

This study aims to determine the effect of taxpayer awareness, taxpayer knowledge, tax sanctions and tax service services on tax compliance. This research was conducted in the city of Kupang, descriptive statistical research method through a quantitative approach. The population in this study are taxpayers who carry out business activities for boarding houses in Kupang City. Sampling is in accordance with the provisions of the sample from a certain population that is the easiest to reach or obtain, for example the one closest to the place where the researcher is domiciled. The results of this study prove that a) Taxpayer awareness has no effect on tax compliance of boarding house owners in the city of Kupang. It is proven by a significance value of 0.841 > from a value of 0.05, b) Taxpayer knowledge has an effect on tax compliance of boarding house owners in the city of Kupang. It is proven by a significance value of 0.000 < from the value of sig 0.05, c) Tax sanctions have no effect on tax compliance of boarding house owners in the city of Kupang. It is proven by a significance value of 0.430 > from the value of sig 0.05 and d) Fiscal Services does not affect the tax compliance of boarding house owners in the city of Kupang. It is proven by a significance value of 0.430 > from the value of sig 0.05.  
PENGARUH PEMBERIAN KREDIT GADAI KCA TERHADAP PENDAPATAN SEWA MODAL DI PT PEGADAIAN CABANG WOLOWONA KABUPATEN ENDE Fedo, Ermelinda; Djou, Laurentius D Gadi; Kapa, Sesilianus
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 2 (2021): Volume 1 Nomor 2 Tahun 2021: Maret 2021
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i2.1154

Abstract

The problems that occur are what is the level of KCA pawning credit, how is the level of capital lease income and how much influence does KCA pawning credit give to capital lease income at PT Pegadaian, Wolowona branch. This study aims to determine the level of KCA pawning credit at PT Pegadaian, Wolowona branch, the level of capital rental income at PT Pegadaian, Wolowona branch, and the effect of KCA pawning credit on rental income at PT Pegadaian, Wolowona branch. The method in this study uses simple linear regression analysis, t test, and the coefficient of reduction to determine the effect of KCA pawning credit on capital rental income at PT Pegadaian, Wolowona branch, Ende district. The data sources are primary data and secondary data. Data collection techniques in this study were observation, interviews, and documentation. Based on the test results using simple linear analysis, t test, and determinant coefficient, it shows that the provision of mortgage loans has a significant effect on capital rental income at PT Pegadaian, Wolowona branch, Ende district.
PENGARUH SISTEM INFORMASI AKUNTANSI, TINGKAT KEPUASAN KERJA, BUDAYA ORGANISASI, DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN: Studi Kasus Pada KSP Kopdit Obor Mas Cabang Ende Hardiyanti, Andi; Kapa, Sesilianus; Ismail, Nuraini
Jurnal Riset Ilmu Akuntansi Vol. 1 No. 2 (2021): Volume 1 Nomor 2 Tahun 2021: Maret 2021
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v1i2.1178

Abstract

This study aims to determine the effect of accounting information systems, level of job satisfaction, organizational culture, and work discipline on employee performance at KSP Kopdit Obor Mas Branch Ende. The data collection method used a questionnaire distributed to employees. The questionnaires that were divided were 33 and were filled out completely and can be processed. The data is processed using the SPSS program. The data analysis technique used was multiple linear regression analysis. The results of this study indicate (1) The accounting information system has a significant effect on employee performance, the regression coefficient value is 0.369 with a value of tcount > ttable (3.401 > 1.70113) a significant level of 0.002 <0.05. (2) The level of job satisfaction has a significant effect on employee performance, the regression coefficient value is 0.243 with a value of tcount > ttable (2.686 > 1.70113) a significant level of 0.008 <0.05. (3) Organizational culture has a significant effect on employee performance, the regression coefficient value is 0.436 with a value of tcount > ttable (5.784 > 1.70113) with a significant level of 0.000 <0.05. (4) Work discipline has a significant effect on employee performance, the regression coefficient value of the Work Discipline variable is 0.185 with a value of tcount > ttable (2,969 > 1.70113) and a significant level of 0.012 < 0.05.
PENGARUH KOMPETENSI APARATUR, PARTISIPASI MASYARAKAT, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA : Studi Kasus Desa Di Kecamatan Wewaria Kabupaten Ende Valentinus, Alexander; Ismail, Nuraini; Kapa, Sesilianus
Jurnal Riset Ilmu Akuntansi Vol. 2 No. 1 (2021): Volume 2 Nomor 1 Tahun 2021: September 2021
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v2i1.2143

Abstract

This research was conducted in a village in Wewaris District. Thepurpose of this study was to analyze the effect of apparatus competence, community participation and the use of information technology on management and village accountability ( a case study in the village of Wewaria District, Ende Regency). This type of research is a quantitative study with a sample of 50 respondents or village fund managers. The data of this study were collected through questionnaires, processed and analyzed using multiple regression analysis. The method used in determining the sample in this study was the purposive sampling technique. Pearson Correlation validity test and reliability test using Cronbach`s Alpha To test the hypothesis using the coefficient of determination test that has been adjusted to the F test, t test. The results of this research data indicate that the competence of the apparatus has a effect on the accountability of village fund management. Community participation has an effect on the accountability of village fund management. The use of information technology hasana effect on the accountability of village fund management.
ANALISIS SISTEM DAN PROSEDUR PEMBERIAN KREDIT DENGAN JAMINAN BPKB MOTOR PADA PT. NUSANTARA SURYA SAKTI CABANG ENDE Haba, Cindy S D; Marselina, Apriana; Kapa, Sesilianus
Jurnal Riset Ilmu Akuntansi Vol. 2 No. 1 (2021): Volume 2 Nomor 1 Tahun 2021: September 2021
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v2i1.2145

Abstract

PT. The Nusantara Surya Sakti branch, Ende, is engaged in two business fields, namely trading, and services. which includes Nusa Surya Cipta (NSC) which is engaged in financing and cash guaranteed by BPKB Motor and Nusantara Surya Sakti (NSS) which serves the purchase of motorbikes and motorbikes. In the field of cash financing with BPKB Motor (Honda, Yamaha, or Kawazaki) guarantees. The purpose of this study was to analyze the system and procedures for granting credit with a motorcycle BPKB guarantee at PT Nusantara Sakti Branch Ende in accordance with the Standard Operating Procedure (SOP). The method used by the author in this research is descriptive qualitative, which is an article that describes the actual situation regarding the System and Procedure of Credit Provision with the BPKB Guarantee Agency. Nusantara Surya Sakti Ende Branch. The results of this study are systems and procedures for granting credit with a motorcycle BPKB guarantee at PT. Nusantara Surya Sakti Branch Ende which researchers found is part of the procedure for granting credit with collateral. BPKB has complied with Standard Operating Procedures (SOP), but credit is still lacking, even though there is still a shortage of credit. The system used often experiences network errors/interferences, human errors are caused by employees who experience fatigue and lack of concentration. The analysis has applied 5C (Character, Capacity, Capital, Collateral, Condition) especially Capacity (ability) and Condition (economic condition)
ANALISIS REALISASI ANGGARAN PENDAPATAN DANBELANJA DAERAH KABUPATEN NAGEKEO TAHUN ANGGARAN 2015-2019 Diwa, Asterius; Djou, Laurentius D G; Kapa, Sesilianus
Jurnal Riset Ilmu Akuntansi Vol. 2 No. 1 (2021): Volume 2 Nomor 1 Tahun 2021: September 2021
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v2i1.2149

Abstract

The purpose of this study was to determine (1) the realization of the regional revenue budget of Nagekeo Regency when viewed using Income Variance Analysis, Income Growth Analysis, Degree of Decentralization, and Effectiveness Ratio of Regional Original Revenue (2) the realization of the regional budget for Nagekeo Regency when viewed using the Analysis of Expenditure Variance, Analysis of Shopping Harmony, and Expenditure Efficiency Ratio. (3) the suitability of the presentation of the Nagekeo Regency budget realization report against PP No. 71 of 2010. Type research that is used is the study of quantitative. Analysis of the data that is used is quantitative descriptive analysis to calculate the value of revenue performance area and analyzes the performance of shopping areas. The results of this study indicate that (1) Regional Revenue Financial Performance. Results of Performance Financial Revenue Region, in general, can be said to be good, although the variance of income is less good and the level of dependence on the central government is still high. (2) Regional Expenditure Financial Performance. Results of Performance Financial Expenditure Region, in general, can be said to be good, but in harmony shopping yet there is a balance between spending Operations withShopping Capital. (3) The suitability of the presentation of the Nagekeo Regency Budget Realization Report against PP. 71 of 2010.
PENGARUH SPPT, PENGETAHUAN DAN KESADARAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI DESA RIARAJA KECAMATAN ENDE Bedhu, Maria Risna Anggo Ri; Kapa, Sesilianus
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.v3i2.3860

Abstract

The purpose of this study was to determine the effect of SPPT, knowledge and awareness of taxpayer compliance in paying land and building taxes. This type of research is quantitative. The population in this study is land and building tax payers who are registered at the Riaraja Village Office, Ende District until 2022 totaling 127. The sample technique uses purposive sampling. The number of samples in this study were 56 taxpayers. This study uses primary data, namely a questionnaire. Data were analyzed using multiple regression analysis which was processed through IMB SPSS Statistics ver 24. The results of this study indicate that: (1) SPPT has an effect on compliance with paying land and building taxes. The test results show that the variable coefficient value of tax returns is 0.190 with tcount > ttable (2.296 > 2.00665) and a significant level of 0.026 <0.05. (2) Knowledge of taxpayers influences compliance with paying land and building taxes. The test results show a variable coefficient value of 0.161 with tcount > ttable (2.296 > 2.00665) and a significant level of 0.035 <0.05. (3) Taxpayer awareness influences compliance in paying land and building taxes. The test results show a variable coefficient value of 0.342 with tcount > ttable (3.229 > 2.00665) and a significant level of 0.002 <0.05. Simultaneously or simultaneously, the variables of tax returns payable, taxpayer knowledge and taxpayer awareness have a significant effect on compliance with paying land and building taxes by 37.6%. While the remaining 62.4% is influenced by other variables not included in the study.
PENGARUH TINGKAT PENDIDIKAN, KUALITAS PELATIHAN, PENGALAMAN KERJA APARATUR DESA DAN FASILITAS KANTOR TERHADAP PEMAHAMAN LAPORAN KEUANGAN (Studi Empiris Pada Desa-Desa Sekecamatan Boawae Kabupaten Nagekeo) Tato, Nofriani; Sayang, Sabulon; 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.v3i1.3876

Abstract

The formulation of the problem in this study is: 1. Does the level of education affect the understanding of village financial reports in the Boawae sub-district, Nagekeo district?, 2. Does the quality of training affect the understanding of village financial reports in the Boawae sub-district, Nagekeo district?, 3. What is the work experience of village officials? effect on the understanding of village financial reports in Boawae sub-district, Nagekeo district?. 4. Do village office facilities affect the understanding of village financial reports in the Boawae sub-district, Nagekeo Regency?. This type of research used by the author is quantitative with a survey method. The sampling technique in this study used purposive sampling. With the number of respondents as many as 42 people. Based on test results. 1. The level of education influences the understanding of financial reports with tcount > ttable (2.767 > 2.026). 2. Training has an effect on understanding financial reports with tcount > ttable (2.652 > 2.026). 3. Work experience influences the understanding of financial reports with tcount > ttable (3.023 > 2.026). 4. Office facilities affect the understanding of financial reports with tcount > ttable (2.923 > 2.026).
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

Co-Authors AGUS PURWANTO Apriana Marselina Banda, Falentina L Baspuri Luahambowo Baziduhu Laia Bedhu, Maria Risna Anggo Ri Bestari Laia Deze, Beteranda Maria Yasinta Dhano, Elisabeth D Dhiomang, Maria Evelin Sunga Dhiu, Aurelia Diwa, Asterius Djou, Laurentius D G Djou, Laurentius D Gadi DUHA, AGUSTINUS Duha, Maria Magdalena Falentina Lucia Banda Fau, Yohanna Theresia Venty Fedo, Ermelinda Gori, Yuwinda Haba, Cindy S D Hardiyanti, Andi Harefa, Darmawan Hulu, Fatolosa Intan, Theresia Maldiana Kaminudin Telaumbanua Laia, Elianus Lase, ndah Permata Sari Londa, Yulitа M. Ramli Mare, Yuliana Nur Hidayah Nuraini Ismail Ringgi, Yovita Sabulon Sayang Soo, Maria Yulita Arima Sri Florina Laurence Zagoto Ta , Valeria Rofina Tafonao, Liati Tato, Nofriani Telaumbanua, Tatema Tobias Timba Tutut Chusniyah Valentinus, Alexander Wende, Tilza Juliza S A Yulita Londa Ziraluo, Merdina