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All Journal Jurnal Akuntansi : Transparansi dan Akuntabilitas Journal Of Business, Finance, and Economics (JBFE) Jurnal Teknologi dan Manajemen Industri Terapan MULTIPLE: Journal of Global and Multidisciplinary Akuntansi: Jurnal Riset Ilmu Akuntansi Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi
Pius Bumi Kellen
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Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH JUMLAH SIMPANAN DAN JUMLAH PINJAMAN ANGGOTA TERHADAP SISA HASIL USAHA PADA KOPERASI KREDIT HANDAYANI BAJAWA Yorni Mbulu; Pius Bumi Kellen; Leony Magdalena Ndoen; Bei Marselinus
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.v7i2.1706

Abstract

This study entitled '' The Influence of Total Deposits And Total Member Loans To The Residual Return On Credit Cooperation Handayani Bajawa '' increase in the remaining results of operations depends on the aspect of the volume of business runs sufficient cooperative namely the availability of sufficient capital either from savings or loan members. To achieve all that, it must be supported by the participation of members. The purpose of this study is to determine the effect of the amount of stock saving, the amount of loan members to the rest of the business results on Credit Handayani Bajawa cooperative. Data collection technique is done by studying report- lapora Annual Members Meeting (RAT). The analysis method used is model test, multiple linear analysis, multi ple correlation analysis, simultaneous test, partial test. The results show that there is a very strong relationship between the amount of saha deposit, the amount of loan to the rest of the business result. Thus, in order to increase the rest of the business results, the handyman Credit Koperasi Handayani Bajawa need to pay attention to these two variables namely the amount of stock saving and lending amount.
Penatausahaan Aset Tetap Dalam Rangka Peningkatan Kualitas Laporan Keuangan Pada Pemerintah Daerah Kabupaten Kupang Kevin Elice Luji; Petrus Emanuel de Rozari; William Djani; Pius Bumi Kellen
MULTIPLE: Journal of Global and Multidisciplinary Vol. 2 No. 7 (2024): Juli
Publisher : Institute of Educational, Research, and Community Service

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui proses penatausahaan aset tetap di Kabupaten Kupang serta faktor pendukung dan penghambat dalam proses penatausahaan aset tetap sehingga pemerintah Kabupaten Kupang dapat meningkatkan kualitas laporan keuangan. Pengumpulan data dilakukan dengan observasi, wawancara dan dokumentasi. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif kualitatif dengan uji keabsahan data yaitu uji kredibilitas data, transferability, dan dependability. Hasil penelitian ini menunjukan bahwa penatausahaan aset tetap di Pemerintah Kabupaten Kupang telah dilaksanakan sesuai dengan prinsip yang berlaku. Manajemen aset yaitu inventarisasi aset, legal audit, penilaian aset dan pengendalian serta pengawasan telah dilakukan secara baik sesuai dengan peraturan yang berlaku walaupun masih terdapat permasalahan dan kelalaian dari aparatur pada satuan kerja. Sumber Daya Manusia dan bukti kepemilikan aset tetap yang kurang cukup masih merupakan kendala utama, sehingga masih perlu dilakukan perbaikan secara terus menerus. Untuk meningkatkan kualitas laporan keuangan makan diperlukan bimbingan teknis, penelusuran aset tetap, rekonsiliasi aset tetap, terus melakukan tindak lanjut temuan BPK yang belum diselesaikan, serta melakukan sinkronisasi data aset tetap pada aplikasi SIMDA BMD dan LKPD.
Pengaruh Kinerja Keuangan Terhadap Return Saham Pada Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2018-2022 Elis Juliyanti Mausali; Pius Bumi Kellen; Siprianus G. Tefa
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 2 No. 5 (2024): September : MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v2i5.809

Abstract

Stock returns are the results obtained from stock investments. Financial performance is said to have a big influence on stock returns, therefore it is necessary to pay attention to information and carry out an analysis of the condition of the company's financial statements using financial ratios. The aim of this research is to determine the influence of Liquidity, Leverage, Activity and Profitability on stock returns both partially and simultaneously. The company population in this study was 15 companies and 65 samples, using secondary data and purposive sampling techniques with the results of annual financial reports of manufacturing companies in various industrial sectors listed on the BEI for the 2018-2022 period. Data analysis in this research uses descriptive analysis, classical assumption tests consisting of data normality tests, multicollinearity tests, autocorrelation tests and heteroscedasticity tests, multiple regression tests and hypothesis tests consisting of t tests, F tests and coefficient of determination tests. Based on the results of this research, it shows that liquidity and leverage have a significant effect on stock returns. Activity and profitability have no effect on stock returns. And Liquidity, Leverage, Activity and Profitability simultaneously have a significant effect on stock returns.
Peran Bank Indonesia Terhadap Binaan Usaha Mikro Kecil dan Menengah di Kota Kupang Laurensia Murin Boro; Pius Bumi Kellen; Fransina W.Ballo
Journal Of Business, Finance, and Economics (JBFE) Vol 5 No 2 (2024): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v5i2.5741

Abstract

Bank Indonesia is a Central Bank that stabilizes the value of the rupiah against an asset and has an important role in supporting Micro, Small and Medium Enterprises (MSMEs). Some of the coaching activities carried out by Bank Indonesia are: providing training to MSMEs, increasing access to financing, increasing competitiveness, and partnerships with financial institutions. The purpose of this study is to find out the role of Bank Indonesia in the development of MSMEs, and to identify and further analyze the role of BI for the development of MSMEs around the city of Kupang. This research is a qualitative descriptive research, data collected through interviews, and documentation. This study focuses on the role of Bank Indonesia in fostering MSMEs in Kupang City by looking at how the implementation of working capital product financing based on performance and increasing turnover and profits and how it affects MSME actors and the impact on MSMEs themselves. The results of the study show that with the guidance from Bank Indonesia for MSMEs in Kupang City has a positive impact both in terms of increasing turnover and the facilities provided by Bank Indonesia to MSME actors where before getting the Foster, MSME actors have difficulty in arranging routine transactions and developing their various products, besides that MSME actors also have difficulties in keeping up with market developments, especially for business actors who are just starting their business. However, after getting Coaching and Financing, business actors began to be able to compete and follow market developments.
Analisis Harga Pokok Produksi engan Pendekatan Full Costing untuk Penentuan Harga Jual pada Pabrik Tahu Pink Jaya Hasmadana G.F. Kedah; Pius Bumi Kellen; Siprianus G. Tefa
Akuntansi Vol. 3 No. 4 (2024): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i4.2362

Abstract

This study aims to determine the cost of production calculated using the Full Costing method to determine the selling price. The approach in this study is a quantitative descriptive approach. This type of research is a case study research. The object of research is the Pink Jaya Tofu Factory located in Kupang City. Data collection methods in this study are observation, interviews and documentation. The data analysis technique used is quantitative descriptive with the Full costing approach. The calculation results show that the calculation of the cost of production using the Full costing approach gets higher results compared to the company's method. The difference in the cost of production is caused because the cost of production calculated by the company has not included all cost elements incurred in producing tofu such as factory overhead costs, depreciation costs and non-production costs while the Full Costing approach has charged all production costs, both fixed and variable, to the product, in addition to production costs, the Full costing method also charges non-production costs. As a result, there is a difference in the cost of production produced, from the difference in the cost of production the selling price produced is also different.
Pengaruh Efektivitas Kerja, Kompetensi Pegawai, Lingkungan Kerja, Dan Budaya Organisasi Terhadap Kualitas Pelayanan Akreditasi Perguruan Tinggi Swasta Pada Lembaga Layanan Pendidikan Tinggi Wilayah XV Yohanes Maurits Reing; Aloysius Liliweri; Pius Bumi Kellen
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 4 No. 2 (2025): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v4i2.1300

Abstract

Penelitian ini merupakan penelitian kuantitatif  dengan pendekatan survei. Penelitian ini bertujuan untuk mengetahui pengaruh variabel bebas yaitu efektivitas kerja, kompetensi pegawai, lingkungan kerja dan budaya organisasi terhadap variabel terikat yaitu kualitas pelayanan. Penelitian ini bertujuan untuk mengetahui pengaruh efektivitas kerja, kompetensi pegawai, lingkungan kerja dan budaya organisasi terhadap kualitas pelayanan pada Lembaga Layanan Pendidikan Tinggi Wilayah XV. Penelitian ini menggunakan pendekatan kuantitatif, yang berarti semua data diwujudkan dalam angka dan analisisnya berdasarkan analisis statistik Sugiyono (2016). Penelitian ini dilakukan pada pada Kantor Lembaga Layanan Pendidikan Tinggi Wilayah XV, dan dilakukan dalam kurun waktu dua bulan yaitu bulan Maret dan April 2025.  Dalam penelitian ini populasinya adalah pegawai ASN dan PPNPN pada Lembaga Layanan Pendidikan Tinggi Wilayah XV.  Sampel dalam penelitian ini adalah pegawai ASN dan PPNPN pada Lembaga Layanan Pendidikan Tinggi Wilayah XV. Data yang digunakan dalam penelitian ini merupakan data primer yang didaptkan melalui metode kuisioner. Data-data yang didapatkan tersebut, dinalisi dengan SEM-PLS 4.0.
Co-Authors Bei Marselinus de Rozari, Petrus E. Elis Juliyanti Mausali Fransina W.Ballo G. Tefa, Siprianus Hasmadana G.F. Kedah Kevin Elice Luji Laurensia Murin Boro Leony Magdalena Ndoen Liliweri, Aloysius William Djani Yohanes Maurits Reing Yorni Mbulu