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All Journal Jurnal Mirai Management ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING Jurnal Scientia JURNAL PENGABDIAN KEPADA MASYARAKAT CAHAYA MANDALIKA (ABDIMANDALIKA) Jurnal Riset Ilmu Akuntansi
Iriany Dewi Soleiman
Program Studi Akuntansi Universitas Flores
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences

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Perlakuan Akuntansi untuk Aset Bersejarah pada Situs Bung Karno Kabupaten Ende Iriany Dewi Soleiman
ANALISIS Vol. 9 No. 2 (2019): ANALISIS VOL. 09 NO. 2 EDISI SEPTEMBER 2019
Publisher : FAKULTAS EKONOMI UNIVERSITAS FLORES

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (190.006 KB) | DOI: 10.37478/als.v9i2.297

Abstract

This research aims to determine the accounting treatment for historical assets on the site of the PSAP of the Bung Karno Ende reviewed from 2010 (in terms of recognition, measurement, presentation and historical asset disclosure) this research is a Qualitative research using a case study approach to the Financial Management Agency and the regional assets of Ende Regency. Data collection is done using observation methods, interviews and documentation. Data analysis techniques used are qualitative descriptive. The results of this study showed that the regional Asset Finance Management Agency (BPKAD) Ende Regency, has not implemented the accounting treatment of historical assets of the site of Bung Karno in accordance with PSAP No. 07 year 2010. It can be seen as follows, BPKAD recognizes the site of Bung Karno is a historical asset is not a obligation because it has historical value and it is difficult to estimate the period of its benefits, but in terms of historical asset measurement of the site of Bung Karno judged only Buildings and buildings but the historical values have not been presented with zero value and are not disclosed in the records of the financial statements.
FAKULTAS EKONOMI PEDULI DESA MELALUI PEMBERDAYAAN BUMDES Nuraini Ismail; Iriany Dewi Soleiman; Apriana Marselina
JURNAL PENGABDIAN KEPADA MASYARAKAT CAHAYA MANDALIKA (ABDIMANDALIKA) e-ISSN 2722-824X Vol. 3 No. 1 (2022): Juni
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

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Abstract

Pengabdian ini bertujuan untuk Pemberdayaan Masyarakat Melalui Pengelolaan Badan Usaha Milik Desa (BUMDes) bagi aparatur desa dan Pengelola BUMDes sebagai dasar untuk meningkatkan kemampuan baik secara individu maupun secara lembaga desa di Desa Mukureku Kecamatan Lepembusu Kelisoke. Tujuan khusus dari pengabdian ini adalah 1). Pengelolaan BUMDes Meliputi semua Penerimaan Dana BUMDes dalam 1 (satu) tahun anggaran, 2). Penyaluran Dana BUMDes, apakah sudah tepat saran dalam 1 (satu) tahun anggaran yang dikelolah oleh desa dan diteruskan ke Pengelola BUMDes kemudian dari penelolaan BUMDes diteruskan ke penerima sesuai ketentuan dan juknis penegelolaan dana yang disalurkan melalui Badan Usaha Milik Desa (BUMDes). Dana BUMDes dipergunakan dalam rangka mendanai Usaha Kecil dan Menengah yang ada didesa diklasifikasikan menurut kelompok, kegiatan, dan jenis usaha di Desa Mukureku Kecamatan Lepembusu Kelisoke, 3). Pembiayaan Dana BUMDes meliputi kegiatan produktif yang dikelola masyarakat dengan tujuan mengembangkan usaha mereka menuju kemandirian kelompok-kelompok usaha tersebut., baik pada tahun anggaran yang bersangkutan maupun pada tahun-tahun anggaran berikutnya. Pembiayaan Dana BUMDes terdiri atas Pinjaman Bergulir dan Bantuan Peningkatan Usaha (Hibah) yang diklasifikasikan menurut kelompok dan jenis Usaha di Desa Mukureku Kecamatan Lepembusu Kelisoke. Tujuan inti dari pengabdian ini adalah Pemberdayaan Masyarakat Melalui Peningkatan Pengelolaan Badan Usaha Milik Desa (BUMDes), sehingga pengelola BUMDes memilki kemampuan dalam menjalankan program yang tepat sasaran agar bisa dipertanggungjawabkan sesuai dengan aturan yang berlaku, khususnya di Desa Mukureku Kecamatan Lepembusu Kelisoke. Sehingga diharapkan program ini dapat meningkatkan kontribusi Universitas Flores melalui bidang pengabdian pada masyarakat. Dan hal ini pun menjadi resolusi tersendiri bagi masyarakat dan pemerintah di Kabupaten Ende Mendatang.
Pengaruh Partisipasi Anggaran Terhadap Kinerja Manajerial Dengan Komitmen Organisasi Sebagai Variabel Moderating Iriany Dewi Soleiman; Juleha Hasan; Nuraini Ismail
Jurnal Mirai Management Vol 8, No 2 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i2.5633

Abstract

The purpose of this study is to find empirical evidence whether there is an effect of budgetary participation on managerial performance at the Ende District Work Units in relation to organizational commitment as moderating variables. The inconsistency of the results from previous studies motivates researchers to raise the topic of this research again. In this study the data were obtained by distributing questionnaires to managers in the regional work units of Ende district who were involved in budgeting activity. From 159 questionnaires, only 61 completed questionnaires return and could be processed. This research was conducted using the SPSS version 21.00.The statistical method used to test the hypothesis is simple regression mode, multiple regression and moderated regression analysis. Before testing the hypothesis, the data quality was tested first and classical assumptions was conducted. The results of this reserach indicate that budgetary participation affects managerial performance with a significance level 0,000,005 .Future research is expected to add other variables which affect managerial performance. Keywords: Budgeting Participation, Organizational Commitment, Managerial Performance
THE INFLUENCE OF OWN CAPITAL AND PEOPLE'S BUSINESS CREDIT ON MSME INCOME WITH LENGTH OF BUSINESS AS A MODERATION VARIABLE IN GOLEWA DISTRICT, NGADA DISTRICT Iriany Dewi Soleiman; Sabra B. Wahab; Maria Nestiana Wae
Jurnal Scientia Vol. 12 No. 04 (2023): Education, Sosial science and Planning technique, 2023, Edition September-Nov
Publisher : Sean Institute

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Abstract

This research aims to examine the influence of the variables Own Capital and People's Business Credit (KUR) on the Income of Micro, Small and Medium Enterprises (UMKM) with Length of Business as a moderating variable among MSME actors in Golewa District, Ngada Regency. This research uses quantitative research with a descriptive approach. The subjects of this research are MSMEs in Golewa District, Ngada Regency. The data used in this research is primary data obtained from respondents who filled out the questionnaire. The sample for this research was 74 respondents who were calculated using the Slovin formula. Data analysis techniques use methodsmoderated regression analysis (MRA).BeBased on the research results, it was found that Own Capital has an effect on MSME Income. People's Business Credit has an effect on MSME Income. Length of Business can weaken the relationship between own capital and MSME Income and also weaken the relationship between People's Business Credit and MSME Income. The contribution of own capital, people's business credit and length of business as moderators of MSME income is 61.1%, while the remaining 38.9% is influenced by other variables outside this research.
COMPARISON ANALYSIS OF PROFIT CALCULATION ACCOUNTING TREATMENT BETWEEN SHARIA PEGADAIANS AND CONVENTIONAL PEGADAIANS Sabra B. Wahab; Iriany Dewi Soleiman
Jurnal Scientia Vol. 12 No. 04 (2023): Education, Sosial science and Planning technique, 2023, Edition September-Nov
Publisher : Sean Institute

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Abstract

Sharia pawnshops as a sharia-based financial institution are required to use sharia-based accounting tools. By operating a sharia-based business, of course, it will require accounting practices that can answer accounting problems in accordance with sharia, while conventional pawnshops only carry out a debt agreement contract with collateral for movable property. The purpose of this research is to find out the differences in the accounting treatment of profit calculations between sharia and conventional pawnshops. The research approach uses descriptive comparative by comparing the pawn accounting treatment from sharia and conventional perspectives. The data used includes primary data in the form of direct interviews with the company appointed as an informant. Secondary data in the form of data obtained from the company's internal. The analysis of the recognized sharia pawn accounting treatment is ijarah income which is calculated based on a predetermined rate from the estimated yield of pawned goods for a period of 10 days, the basis for recognizing income is a cash basis. Meanwhile, income recognized in conventional mortgages is recognized as capital/interest rental income which is calculated based on the amount of the loan granted for a period of 15 days, the basis for recognition of income is accrual basis. The results of the study show that the amount of profit is influenced by the amount of loan interest and ijaroh fees. Pawn Syariah does not use loan lease methods and fiduciary practices to make a profit.
ANALISIS SISTEM PEGENDALIAN INTERN TERHADAP PENGGAJIAN PADA TOSERBA SINAR MAS ENDE A, M Samsul; Thalib, Sabra B Wahab; Soleiman, Iriany Dewi
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.v1i1.1012

Abstract

The purpose of this study was to determine the payroll information system in Sinar Mas Ende Department Store. The data analysis technique used is descriptive by using a qualitative approach, where the data collected takes the form of words and pictures rather than numbers. The results of the analysis of the internal control system on payroll at the Sinar Mas Ende Department Store show that there are weaknesses caused by the double duty manager and manual attendance record that has the potential to cause irregularities. Companies are advised to add one more function, namely the financial function and use fingerscan to record employee attendance lists.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENYERAPAN ANGGARAN PADA SATUAN KERJA PELAKSANAAN JALAN NASIONAL WILAYAH IV PROVINSI NUSA TENGGARA TIMUR (NTT) Suku, Maria Meilyantini Ero; Soleiman, Iriany Dewi; Ismail, Nuraini
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.v1i1.1013

Abstract

The purpose of this study was to determine the administrative factors and human resources, planning and documents of procurement of goods and services on budget absorption and also to find out the most dominant influences from administrative and human resource factors, which are found in the National Road Implementation Unit IV Region of NTT Province. . The study population consisted of 36 respondents who held positions in fields related to budget, including: PPK, PUMC, KTU, Technical Staff and Financial Staff (Reporting Officer) Satker, PPSPM, Treasurer, KTU, Planning Engineering Assistant, Supervision Engineering Assistant, in the Unit National Road Implementation Work Region IV NTT Province. The results of this study use multiple linear regression analysis which aims to determine whether or not there is an independent variable (X) on the dependent variable (Y). The analysis will be used with the help of the SPSS program. If analyzed, the t value of the planning document is 5.229 and t table is 2.03951, meaning that It can be seen that t is the planning document> t is the planning document table. Furthermore, it can also be seen that the t count of administrative records is 2.433> t table 2.03951, then it can be seen that the t count of HR competency is -0.987 <t table 2.03951, it is also seen that the t count of procurement documents is 0.345 <t table 2.03951, so it can be said that there are planning document variables and variables Administrative recording has a significant effect on budget absorption, while HR Competency Variables and Procurement Document Variables partially do not have an effect on budget absorption. The suggestion that can be given to the NTT Province National Road Implementation Unit IV in Ende is that the Institution / Ministry / Satker continues to pay attention to and optimize the absorption of the budget carried out every budget year through planning factors, administrative records, HR competence and procurement documents. From the four factors listed above, it is necessary to do so in order to determine their effect on the absorption of the budget, both partially and simultaneously on the absorption of the budget.
PENGARUH KOMITMEN PROFESIONAL, SOSIALISASI ANTISIPATIF DAN LOCUS OF CONTROL TERHADAP WHISTLEBLOWING INTENTION: (Studi Kasus Pada SKPD Pemerintah Daerah Kabupaten Flores Timur) Plue, Theresia Dawan; Soleiman, Iriany Dewi; Sayang, Sabulon
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.v1i1.1022

Abstract

The purpose of this study was to determine (1) the effect of professional commitment on whistleblowing intention. (2) the effect of anticipatory socialization on whistleblowing intention. (3) the effect of locus of control on whistleblowing intention. This type of research is quantitative research. The data analysis used is descriptive quantitative to measure the influence of professional commitment, anticipatory socialization and locus of control on whistleblowing intention with the help of the Statistical Package for the Social Sciens (SPSS) program for windows. The results of this study indicate (1) Professional Commitment has a significant effect on Whistleblowing Intention in the Regional Government SKPD of East Flores Regency. This result is evidenced by the coefficient value of the Professional Commitment variable of 0.297 with tcount> ttable (2.354> 1.672) and a significant level of 0.022 <0.05. (2) Anticipatory Socialization has a significant effect on Whistleblowing Intention in the Regional Government SKPD of East Flores Regency. This result is evidenced by the coefficient value of the Anticipatory Socialization variable of 0.289 with tcount> ttable (2.195> 1.672) and a significant level of 0.033 <0.05. (3) Locus of Control has a significant effect on Whistleblowing Intention in the Regional Government SKPD of East Flores Regency. These results are evidenced by the value of the coefficient of the Locus of Control variable of 0.236 with tcount> ttable (2.105> 1.672) and a significant level of 0.040 <0.05.
PENGARUH PARTISIPASI ANGGARAN, AKUNTANSI PERTANGGUNGJAWABAN DAN MOTIVASI KERJA TERHADAP KINERJA MANAJERIAL : Studi Kasus Pada SKPD Kabupaten Ende Resi, Hasnawati A; Thalib, Sabra B Wahab; Soleiman, Iriany Dewi
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.v1i2.1167

Abstract

The purpose of this study was to determine the effect of budgetary participation, responsibility accounting and work motivation on managerial performance in the Ende Regency SKPD. The data collection in this study used a questionnaire survey. The questionnaire was distributed to the managers and officials of the Ende Regency Regional Work Unit involved in preparing the budget. The questionnaire distributed was 51 and again filled out completely and can be processed. The data collected is processed using the SPSS program. The statistical method used to test hypotheses is multiple linear regression analysis. The results showed that budgetary participation, accountability accounting and work motivation had a positive effect on managerial performance. Evidenced by the budget participation regression coefficient of 0.812 with a value of t count 2.069> 2.012 and a significance level of 0.044 <0.05, responsibility accounting for 0.295 with a value of t count 2.152> 2.012 and a significance level of 0.037 <0.05. While the work motivation of 0.620 with a t value of 2.493> 2.012 and the level of significance) 0.016 <00.5.
Analisis Pencatatan Dan Pelaporan Keuangan Satuan Kerja Perangkat Daerah (SKPD) Pada Dinas Sosial Kabupaten Ende Aos, Yuliana Chamsentya; Reo, Hermanus; Soleiman, Iriany Dewi
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.v1i2.1268

Abstract

Each Regional Work Unit (SKPD) carries out accounting for economic transactions that occur on its part, to produce financial reports. The purpose of this study was to analyze the suitability of SKPD financial recording and reporting in Ende Regency, especially the Social Service with Permendagri Number 21 of 2011 and Government Regulation Number 71 of 2010. This research uses descriptive qualitative. This writing uses data collection techniques, namely field studies and literature studies. The results showed that the Social Service of Ende Regency had not kept records in accordance with the Regulation of the Minister of Home Affairs Number 21 of 2011 concerning Guidelines for Regional Financial Management related to a recording error in the ledger, namely the employee expenditure ledger, which should have been recorded at IDR 1,878,849,154 but it was recorded at IDR 1,878. .938,674 and there are still obstacles, namely limited human resources in carrying out activities according to their fields and still lack of technical support facilities and infrastructure for activities.
Co-Authors A, M Samsul Aos, Yuliana Chamsentya Apriana Marselina Bude, Agustina Departo, Maria Firayani E Falentina Lucia Banda Hermanus Reo Juleha Hasan Lalo, Serliana Doy Bay Laurentius Dominicus Gadi Djou Lodan, Alfonsa Maria Nestiana Wae Ma’a, Petrasia Yunita Mira, Veronika Nuba, Natalia Reinandi Nuraini Ismail Nuraini Ismail Plue, Theresia Dawan Resi, Hasnawati A Sabulon Sayang Suban, Albertus Satria Libu Suku, Maria Meilyantini Ero Titu, Yovita Wae, Maria Nestiana Wuleng, Filomena Wiwin Wai Yoanelita Maria Hopong Yulita Londa