Article Per Year (5 Year)
p-Index From 2020 - 2025
3.662
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi : Transparansi dan Akuntabilitas JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Gemilang: Jurnal Manajemen dan Akuntansi Profit: Jurnal Manajemen, Bisnis dan Akuntansi Eduvest - Journal of Universal Studies Jurnal Riset Akuntansi Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Akuntansi: Jurnal Riset Ilmu Akuntansi Ekonomi Keuangan Syariah dan Akuntansi Pajak Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Akuntansi dan Ekonomi Pajak: Perspektif Global
Yohanes Demu
Universitas Nusa Cendana
Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Mathematics Neuroscience Social Sciences Other

Published : 20 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 20 Documents
Search

 1   2 
PENGARUH KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL MAHASISWA AKUNTANSI TERHADAP TINGKAT PEMAHAMAN AKUNTANSI PADA PROGRAM STUDI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNDANA Alenaria M. C Jondo; Yohanes Demu
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.v7i2.1701

Abstract

This research was conducted at the Accounting Department of Nusa Cendana University, located on Adisucipto Street Penfui, Kupang. The purpose of this study was to determine the effect of student's emotional and spiritual intelligence on the level of accounting understanding partially and simultaneously. The sampling technique was purposive sampling and got 46 samples. The analysis technique is by multiple linear regressions. The results of the research partially showed that emotional intelligence and spiritual intelligence had a positive and significant effect toward the level of accounting understanding. This result simultaneously showed that emotional and spiritual intelligence had an effect on the level of understanding of accounting with a determination coefficient of 52% while 48% was influenced by other factors.
PERLAKUAN AKUNTANSI ASET BERSEJARAH DALAM LAPORAN KEUANGAN STUDI PADA MUSEUM DAERAH NUSA TENGGARA TIMUR Martini S. Dira Tome; Yohanes Demu
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 8 No 1 (2020): JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v8i1.2362

Abstract

Historic assets are interpreted as a legacy of the past that has its own uniqueness and has artistic, cultural and historical values that deserve to be preserved and preserved, and utilized for science, cultural, environmental, and historical interests. This study aims to analyze the accounting treatment in the financial statements of historic assets in the NTT Regional Museum. The research method used in this study is descriptive qualitative. Data obtained through interviews, observation, and documentation, as well as secondary data relating to this study.The results of this study indicate that in terms of recognition, the NTT Regional Museum will recognize collections/findings as historic assets based on considerations from conservators. Whereas in accounting practice, there is no assessment method agreed upon in the assessment of historical assets, as well as the NTT Province Cultural Service as the agency in charge of the NTT Regional Museum, in accordance with Government Regulation No. 71 of 2010 concerning Government Accounting Standards(SAP), not fulfilling the standard No. 07, because it has not made the presentation and disclosure of historic assets in the notes to the financial statements (CaLK). Keywords: Heritage assets, recognition, valuation, disclosure.
ANALISIS PERENCANAAN PAJAK MELALUI REVALUASI ASET TETAP PADA PT DESTINASI TIRTA NUSANTARA TBK Yohanes Demu; Ignasia Bunga Andrada
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 9 No 1 (2021): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v9i1.3958

Abstract

ABSTRACT This study aims to determine the application of tax planning through fixed asset revaluation at PT Destinasi Tirta Nusantara Tbk. The research approach used is descriptive quantitative. The type of data used is quantitative data and qualitative data. Quantitative data includes data on fixed assets of the company, the annual financial statements of PT Destinasi Tirta Nusantara Tbk for 2016 and the qualitative data used is the company profile in the 2018 annual report of PT Destinasi Tirta Nusantara Tbk with secondary data sources taken through the official website of the Indonesia Stock Exchange. The analysis technique used is descriptive. The results of this study indicate that the application of tax planning through fixed asset revaluation has an impact on the increasing tax expense that must be paid by companies as corporate taxpayers. When companies pay final income tax on fixed asset revaluation, the amount of tax expense that must be paid by the company increases. This is due to revaluation that is only carried out on fixed assets on land where the fixed assets cannot be depreciated. PT Destinasi Tirta Nusantara Tbk needs to consider not only revaluing land fixed assets. PT Destinasi Tirta Nusantara Tbk can carry out revaluation of fixed assets other than land, which can be depreciated, such as buildings and infrastructures, furniture and fixtures, and vehicles. Keywords: Tax Planning, Fixed Asset Revaluation, Fixed Assets
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.
MANAJEMEN ASET BADAN USAHA MILIK DESA DI DESA PLEDO KECAMATAN WITIHAMA KABUPATEN FLORES TIMUR Bernafus Adito MG; Yohanes Demu; Maria P. L. Muga
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 10 No 1 (2022): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v10i1.8681

Abstract

Asset management is a component that must be implemented properly so that an organization or institution can run effectively and efficiently in increasing its revenue. This study was conducted on Village Owned Enterprises (BUMDes) in Pledo Village, Witihama District, East Flores Regency, about how to apply the asset management. The purpose of this study is to describe the storms in which asset management is applied to the Pledo Village Medical and Education Agency in accordance with the theory by Siregar which include several important aspects, namely asset inventory, legal audit, asset valuation, asset optimization, monitoring and control. The type of the research used in this study was qualitative research (Descriptive) with observation technique, interviews and documentation or pict the picture. Based on the results of the study, it can be concluded that asset management of Pledo Village has not yet going well. This is because there is still a lack of competence or insight from human resources regarding good asset management, then the absence of a single audit process that has been carried out, and the absence of required retaliation related to an asset management information system capable of accommodating all activites carried out by BUMDes Pledo.
PENGARUH LABA KOTOR, LABA OPERASI DAN LABA BERSIH DALAM MEMPREDIKSI ARUS KAS DI MASA MENDATANG (STUDI EMPIRIS PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2019) Maria Arnita Herawati Garum; Yohanes Demu; Maria Indriyani Hewe Tiwu
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 10 No 1 (2022): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v10i1.8683

Abstract

This study was conducted with the aim of explaining the effect of gross profit, operating profit and net profit in predicting future cash flows in mining companies listed on Indonesia Stock Exchange in 2017-2019. The population in this study were 49 mining companies listed on the Indonesia Stock Exchange in 2017-2019. The sampling technique in this study used purposive sampling so that the sample in this study was 13 mining companies on the Indonesia StockExchange in 2017-2019. The data analysis technique uses panel data regression with the Eviews 9 program. The results of data analysis in this study show that gross profit partially has no effect on predicting future cash in predicting future cash flows, operating profit partially has an effect on predicting future cash flows, net income partially influential in predicting future cash flows. Meanwhile, the result of the study also shows that simultaneously gross profit, operating profit and net income have an influence in predicting future cash flows.
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.
Risk Management Analysis Based on ISO 13000 at NC University Minarni Anaci Dethan; Yohanes Demu; Sarinah Joyce Margaret Rafael
Eduvest - Journal of Universal Studies Vol. 2 No. 2 (2022): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2449.824 KB) | DOI: 10.59188/eduvest.v2i2.360

Abstract

In order to improve organizational governance, universities are required to carry out risk management. This study aims to help NC University to identify, analyze, evaluate and treat risks systematically. This research is a qualitative research. The data were analyzed descriptively based on the ISO 31000:2018 risk management framework, namely a risk assessment which includes identification, analysis and evaluation of risks as well as risk treatment. The result of this research is that there are risks that have been identified based on three categories, namely strategic risk, operational risk, and financial risk. In addition, there are several risk treatment actions taken.
PENGELOLAAN DANA DESA DALAM BIDANG PEMBERDAYAAN (STUDI KASUS DESA NEKBAUN, KECAMATAN AMARASI BARAT, KABUPATEN KUPANG) Anthon Simon Y. Kerihi; Yohanes Demu; Melianus E. Tkela
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.v11i1.10253

Abstract

This study aims to identify and explain how the village fund management in 2021 in the field of empowerment. This will certainly be adjusted based on the Minister of Home Affairs Regulation No. 113 of 2014 concerning Village Financial Management. This research uses qualitative method with interview technique and field documentation on 14 informants as key informants who are trusted to know about village financial management starting from the planning, budgeting, implementation, administration, reporting and accountability stages. The results of the study found that the existence of programs that had not been implemented or carried out well such as BUMDES and Taman Eden due to village fund management in the field of empowerment had not applied the principles of transparency, accountability, participants, and obedience and budget discipline in a good and correct manner. This is caused by several things including; lack of understanding from village officials regarding village fund management, especially in the area of empowerment, lack of level of community participation also in program implementation, lack of supervision from the district or provincial level also causes village governments to neglect in carrying out their duties and responsibilities, lack of training and socialization as one of the obstacles in the village fund management process, on the other hand, there are individuals who want to take advantage of funds sourced from the APBN, and the latter is a classic problem found in almost every village. Human power is less qualified due to the small number of people who have tertiary education.
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 Abdon Lodowik Tasesab Alberth Alfredo Koy Alenaria M. C Jondo Andreas Christian Louk Angelita Maryumi Lun Angi, Yohana Febiani Anthon S.Y. Kerihi Anthon Simon Y. Kerihi Bernafus Adito MG de Rozari, Petrus E. Elizabeth Santje Suzana Prastiwi Rihi Eugenius Krisensio Lobang Tang Fatima Putriani Magalhaes Filipus Argentano Guntur Suryaputra G. Tefa, Siprianus Ignasia Bunga Andrada Lidya Even Jelista Dima Maria Arnita Herawati Garum Maria Magdalena Data Maria Marsela Nasrani Maria P. L. Muga Maria P. L. Muga Maria Prudensiana L. Muga Martini S. Dira Tome Melianus E. Tkela Minarni A. Dethan Minarni Anaci Dethan Oematan, Herly M Petrus E. De Rosari Rafael, Sarinah Joyce Margaret Sarlin Paulina Nawa Pau Sesilia Anggraeini Sili Tiwu, Maria Indriyani Hewe Wihelmina Indut Yohana Talo