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All Journal JAF- Journal of Accounting and Finance Jurnal Ekobis : Ekonomi Bisnis & Manajemen Jurnal Akuntansi Journal of Management - Small and Medium Enterprises (SME's)
Amtiran, Paulina Y
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Economics, Econometrics & Finance Social Sciences

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AKUNTABILITAS PENGELOLAAN KEUANGAN DESA DI DESA TESBATAN II KECAMATAN AMARASI KABUPATEN KUPANG Viktorinus Sera; Paulina Y Amtiran; Nikson Tameno
JAF (Journal of Accounting and Finance) Vol 2 No 1 (2018): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v2i1.2141

Abstract

Penelitian ini bertujuan untuk melakukan analisis dan mengetahui Akuntabilitas pemerintah desa dalam pengelolaan Keuangan Desa di Desa Tesbatan II Kecamatan Amarasi Kabupaten Kupang. Penelitian ini menggunakan metode kualitatif dengan pendekatan wawancara dan dokumentasi pada 15 orang informan sebagai informan kunci yang dipercaya mengetahui tentang pengelolaan keuangan desa mulai dari tahap perencanaan pembangunan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban. Berdasarkan hasil penelitian ditemukan bahwa pengelolaan keuangan desa belum menerapkan asas transparan, akuntabel, partisipan, dan taat serta disiplin anggaran.
PERSEPSI NASABAH TERHADAP PELAYANAN FRONTLINER (STUDI KASUS PADA BPR TLM) Eldalivia Y Sooai; Paulina Y Amtiran; Rolland E Fanggidae
JAF (Journal of Accounting and Finance) Vol 2 No 2 (2018): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v2i2.2142

Abstract

The objective of the study about “Persepsi Nasabah Terhadap Pelayanan Frontliner (Studi Kasus Pada BPR TLM)” is to determine the effect of custumer perceptions based on attitude, motivation, and past experience on frontline service in BPR TLM. This study is using quantitative descriptive approach. This study is using primary data in the form of questionnaire distributed to 100 customers who made transaction at BPR TLM and also using accidental sampling method. The result of the questionnaire regarding frontliner services wer anayzed by multiple linear regression. The result shows that customer perceptions based on attitude, motivation and past experience have significant possitive effect on frontliner services on BPR TLM. This is caused fronliner services is in line with customer’s expectations, which is shown by officer fronliner attitude who are friendly and can serve customer’s needs well. The comfort waitng room and fashion style of the officer make the customers feel that frontliner services in BPR TLM is good.
PENGARUH BAURAN PEMASARAN TERHADAP NIAT BERLANGGANAN KEMBALI PADA HARIAN UMUM TIMOR EXPRESS DI KOTA KUPANG Markus Agustinus Foes; Antonio E.L. Nyoko; Paulina Y. Amtiran
Journal of Management Small and Medium Enterprises (SMEs) Vol 6 No 1 (2018): 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.v6i1.1226

Abstract

This study aims to analyze the influence of the Marketing Mix (Product, Price, Distribution andPromotion) on the Reguler Repurchase Intention. The method used in this study is a quantitativemethod that was done through data collection, interpretation of data and conclusion of results. Datacollection technique in this study is questionnaires with respondents as many as 70 people who arereguler customers of Daily Timor Express Kupang. This research uses Multiple Linear RegressionAnalysis. The result shows that the Product has a positive and insignificant effect on the RegulerRepurchase Intention, the Price has a positive and significant influence on the Reguler RepurchaseIntention, the Distribution has a positive and insignificant influence on the Reguler RepurchaseIntention, while the the Promotion has a positive and insignificant influence on the RegulerRepurchase Intention. The simultaneous test results in this study revealed that all Marketing Mixvariables affect the Reguler Repurchase Intention.Keyword : Reguler Repurchase Intention, Pricing, Product, Distribution Promotion, MarketingMix
ANALISIS TITIK IMPAS VOLUME PRODUKSI PRODUK BATAKO DI RIBAS BATAKO KABUPATEN KUPANG Bastianus Jawa; Paulina Y Amtiran; Wehelmina M Ndoen
Journal of Management Small and Medium Enterprises (SMEs) Vol 12 No 2 (2020): 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.v12i2.2690

Abstract

This research was conducted at the Batako Ribas Batako in Kupang Regency. The purpose of this study was to determine the break-even point of production volume in a unit of brick products. The data used in this study are primary data which are production data for 2015-2019. The method used in this research is quantitative descriptive. The data analysis technique used in this study in this study is the break-even analysis. The results of this study are that brak-even analysis is still affective in increasing production volume because of the results of research and discussion found that increasing production volume can also increase revenue and profits for the company. The conclusion of this study is the Break-Even Point shown that the highest of batako products is in 2017, because in that year the production costs incurred were lower than the last two years. While the hignest profit rate is occurred in 2018 because the volume of the production is increased and the selling price is also increased. Keywords: Analysis, Profit, Production, Break Even Point, Production Volume
PENGELOLAAN KEUANGAN NEGARA Paulina Y Amtiran; Aldarine Molidya
Journal of Management Small and Medium Enterprises (SMEs) Vol 12 No 2 (2020): 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.v12i2.2693

Abstract

According to Law Number 17 of 2003 concerning State Finance, the President as the Head of Government holds the power to manage state finances as part of government power and power over the management of state finances is used to achieve state goals. However, to assist the Head of Government's duties, this power is delegated to the Minister of Finance, the Minister / head of the institution as the Budget User / Property User of the state ministries / institutions he leads and to the governor / regent / mayor as the head of the regional government.Financial management stages consist of planning, implementation, administration, reporting, accountability and supervision. Everything has been regulated in Law No.17 of 2003 on State Finance. In Law Number 17 of 2003 concerning State Finance, particularly articles 1 and 2, it is explained that what is meant by State Finance is all the rights and obligations of the state that can be valued in money, as well as everything in the form of money or in the form of goods that can be made state property related to the implementation of these rights and obligations. Keywords: Management Of State Finances, Rights And Obligations
ANALISIS TINGKAT KESEHATAN KOPERASI PADA KOPERASI SIMPAN PINJAM KOPDIT BENEFACTOR DI KOTA KUPANG Odilya F. Wetina; Christien C Foenay; Paulina Y Amtiran
Jurnal Ekobis : Ekonomi Bisnis & Manajemen Vol 11, No 1 (2021): Jurnal Ekobis: Ekonomi Bisnis dan Manajemen
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/j.e.v11i1.250

Abstract

ABSTRAKTujuan penelitian ini adalah untuk menganalisis tingkat kesehatan dan mengetahui faktor-faktor yang mempengaruhi tingkat kesehatan Koperasi Simpan Pinjam (KSP) Koperasi Kredit Benefactor. Penelitian ini menggunakan pendekatan metode deskriptif kuantitatif. Teknik analisis data yang digunakan untuk menganalisis kesehatan koperasi digunakan tujuh variabel yaitu aspek permodalan, kualitas aktiva produktif, manajemen, efisiensi, likuiditas, pertumbuhan dan kemandirian serta aspek jati diri koperasi. Hasil penelitian menunjukkan aspek kualitas aktiva produktif, aspek manajemen, aspek efisiensi dan aspek jati diri koperasi KSP Kopdit Benefactor pada tahun 2016-2018 berada pada predikat sehat. Aspek kemandirian dan pertumbuhan pada tahun 2016 berada pada predikat cukup sehat sementara pada tahun 2017 dan 2018 berada pada predikat kurang sehat. Selanjutnya aspek permodalan pada tahun 2016-2018 berada pada predikat tidak sehat. Hasil penelitian ini dapat memberikan masukan bagi koperasi terutama simpan pinjam agar lebih memperhatikan kebijakan-kebijakan dalam pengelolaan keuangan agar dapat meningkatkan kinerjanya serta meningkatkan pelayanan kepada anggota, sehingga anggota lebih berpatisipasi dalam kegiatan koperasi.
Pengaruh Struktur Modal, Struktur Kekayaan dan Struktur Keuangan Terhadap Profitabilitas Nurul A. Nursyam; Paulina Y. Amtiran; Reyner F. Makatita
JURNAL AKUNTANSI Vol 9, No 2 (2020): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v9i2.114

Abstract

Penelitian ini bertujuan untuk mengetahui struktur modal (Debt to Assets Ratio), struktur kekayaan, dan struktur keuangan (Debt to Equity Ratio) secara parsial berpengaruh atau tidak terhadap profitabilitas (Return on Assets) studi kasus PT. ASDP Indonesia Ferry (Persero) Cabang Kupang. Penelitian ini merupakan penelitian kuantitatif. Teknik pengumpulan data yang digunakan dalam penelitian ini yaitu observasi, wawancara, dan dokumentasi. Teknik analisis data menggunakan analisis perbandingan dengan cara membandingkan laporan keuangan tiap periode dari tahun 2014-2019. Hasil penelitian ini menunjukkan bahwa secara parsial struktur modal (Debt to Assets Ratio), struktur kekayaan, dan struktur keuangan (Debt to Equity Ratio) berpengaruh terhadap profitabilitas (Return on Assets).  
Co-Authors Aldarine Molidya Antonio E.L. Nyoko Bastianus Jawa Eldalivia Y Sooai Foenay, Christien C. Markus Agustinus Foes Ndoen, Wehelmina M. Nurul A. Nursyam Odilya F. Wetina Tameno, Nikson Viktorinus Sera