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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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PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Kasus di Desa Se-kecamatan Adonara Barat Kabupaten Flores Timur) Suban, Albertus Satria Libu; Soleiman, Iriany Dewi
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.v3i2.3851

Abstract

The purpose of this study was to determine the effect of applying government accounting standards and accounting information systems on the quality of village financial reports. The population in this study were all village officials in West Adonara District, East Flores Regency, totaling 32 people consisting of the Village Head, Village Secretary, Village Treasurer and Head of Finance. The sampling technique in this study used a saturated sampling technique. Saturated sampling is a sampling technique if all members of the population are used as samples. The sample in this study were all village officials in villages in the Adonara Barat District, East Flores Regency, totaling 32 respondents. This type of research uses quantitative research. This study uses primary data, namely a questionnaire. Data were analyzed using multiple linear regression analysis which was processed using IBM SPSS Statistics ver 25. The results of this study indicate that: (1) Government accounting standards affect the quality of financial reports. This is evidenced by the variable coefficient value of government accounting standards of 0.497 with tcount > ttable (6.121 > 2.045) and a significant level of 0.000 <0.05. (2) Accounting information systems affect the quality of financial reports. This is evidenced by the coefficient value of the technology utilization variable of 0.268 with tcount > ttable (2.154 > 2.045) and a significant level of 0.040 <0.05. Simultaneously the variables of government accounting standards and accounting information systems affect the quality of financial reports by 64.5% while the remaining 35.5% are influenced by other variables not explained in this study.
ANALISIS PERENCANAAN KEBUTUHAN BAHAN BAKU MEUBEL PADA CV. KARYA HARAPAN WATU CI’E DI KECAMATAN POCORANAKA TIMUR, KABUPATEN MANGGARAI TIMUR Wuleng, Filomena Wiwin Wai; Banda, Falentina Lucia; Soleiman, Iriany Dewi
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.v3i1.3882

Abstract

The formulation of this research is how is the planning of furniture production at CV. Karya Harapan Watu Ci'e?. The goal to be achieved in this study is to analyze furniture production planning at CV. by Harapan Watu Ci'e?. This research uses a type of qualitative research. The location of this research is at CV. Karya Harapan Watu Ci'e, East Manggarai Regency. Data collection techniques are Observation, Interview, Documentation Study, and Literature Study. Based on the results of research on the company CV. Harapan Watu Ci'e's work can be said to be not good because of the problem of insufficient supply of raw materials, when customer demand is soaring. This has been proven by CV. Karya Harapan Watu Ci'e experienced fluctuations. In 2019-2021 it has decreased. In addition, the system applied to CV. Harapan Watu Ci'e's work is still familial and conventional, carried out by subjective judgment without being based on precise calculations. Requests made by management are also subjective and based on experience in previous periods. Therefore, the company must look again at the raw material inventory planning to be produced, so that when producing it, it does not experience shortages and excesses.
PENGARUH SKALA USAHA, UMUR USAHA, BUDAYA ORGANISASI DAN PELATIHAN PENYUSUNAN LAPORAN KEUANGAN TERHADAP IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABITAS PUBLIK (SAK ETAP) Titu, Yovita; Soleiman, Iriany Dewi; Londa, Yulita
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.v3i1.3884

Abstract

The purpose of this study was to determine the effect of Business Scale, Age of Business, Organizational Culture and Financial Reporting Training on the Implementation of Financial Accounting Standards for Entities Without Public Accountability (Sak Etap) (Empirical Study on Cooperatives in Ende Regency). Based on the purposive technique, this study used a sample of 36 respondents. The type of research used is quantitative. This study uses primary data, namely questionnaires. Data were analyzed using multiple linear regression analysis which processing through IBM SPSS Statistics ver 25. The results of this study indicate that: (1) Business Scale has an effect on the implementation of SAK ETAP. This is evidenced by the regression coefficient value of the Business Scale variable of 0.449 with tcount > ttable (2.205 > 2.040) and a significant level of 0.035 <0.05. (2) Age of Business affects the Implementation of SAK ETAP. This is evidenced by the regression coefficient value of the Age of Business variable of 0.885 with tcount > ttable (3.076 > 2.040) and a significant level of 0.004 <0.05. (3) Organizational Culture influences the implementation of SAK ETAP. This is evidenced by the regression coefficient value of the Organizational Culture variable of 0.765 with tcount > ttable (4.690>2.040) and a significant level of 0.000<0.05. (4) Financial Report Preparation Training has an effect on the Implementation of SAK ETAP. This is evidenced by the regression coefficient value of the Financial Statement Preparation Training variable of 0.560 with tcount > ttable (5.809>2.040) and a significant level of 0.000 <0.05. Simultaneously, the variable of SAK ETAP implementation is influenced by the variables of Business Scale, Age of Business, Organizational Culture, and Training on Financial Reporting by 59.8%. While the remaining 40.2% is explained by other variables outside the model.
ANALISIS KINERJA KEUANGAN PADA KOPERASI SIMPAN PINJAM “WANITA KARYA LANGA” KECAMATAN BAJAWA KABUPATEN NGADA Ma’a, Petrasia Yunita; Soleiman, Iriany Dewi; Banda, Falentina Lucia
Jurnal Riset Ilmu Akuntansi Vol. 4 No. 1 (2023): Volume 4 Nomor 1 Tahun 2023: Maret 2023
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v4i1.3903

Abstract

The purpose of this study was to determine the financial performance of the Karya Langa Women's Savings and Loans Cooperative, Bajawa District, Ngada Regency in 2019-2021. This type of research is Descriptive Research. This research was conducted at the Karya Langa Women's Savings and Loans Cooperative, Bajawa District, Ngada Regency with the sample being the balance sheet report and remaining business results for 2019, 2020 and 2021. the results of the analysis in the balance sheet report and remaining operating results for 2019-2021 are: 1. The current ratio value from 2019 reached 227% with very good criteria, then in 2020 it reached 226% with very good criteria, and in 2021 it reached 159% with pretty good criteria. Thus the cooperative's liquidity for three years in terms of the current ratio can be declared healthy in meeting short-term debt and current assets owned by the cooperative. 2. The debt ratio in 2019 was 76.10% with unfavorable criteria; in 2020 it is 75.25% with not good criteria; and in 2021 it is 72.17% with unfavorable criteria. Thus the solvency of the cooperative for three years in terms of the debt ratio can be declared not yet solvable in fulfilling its debts. 3. The value of return on equity in 2019 was 6.77% with unfavorable criteria; in 2020 it is 1.26% with bad criteria and in 2021 it is 1.28% with bad criteria. Thus the profitability of cooperatives for the last three years has not been profitable in producing SHU.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERUBAHAN LABA PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) KABUPATEN SIKKA Lodan, Alfonsa; Soleiman, Iriany Dewi
Jurnal Riset Ilmu Akuntansi Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023: September 2023
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v4i2.3907

Abstract

The study aims to analyze the influencing factors changes in profits of the Regional drinking Water Company (PDAM) of  Sikka Regency.The factors studied are ROA (Return On Assets),BOPO (Operating Costs to Operating Income),and TATO (Total Assets Turnover).The population used in this study is the Financial Report of Regional Drinking Water Company (PDAM) in Sikka Regency.The sampel used is the Report on Change in Profit and Loss of the Regional Drinking Water Company (PDAM) in Sikka Regency for 2019 to 2021.A useful analytical technique is multiple linear regression with a 5% confidencelevel.Hipothesis testing uses t-statistics to test the effect partially and f-statistics to test effect simultaneously (together) whivh is tested using SPPS Version for windows.Based on the results of data analysis,it shows:1)ROA (Return On Assets)partially has a positive effect on profit changes with a t-count of 6.156 with a significance level of 0.007 less than 0.05,so the calculated table is (6.156 larger than 2.03693).2)BOPO (Operating Costs to Operating Income) partially has a positive effect on changes in profit with a t-count of 11.679 with a significance level of 0.000 less than 0.05,the table is calculated (11.679 larger than 2.03693).3) TATO (Total Assets Tunover) partially has a positive effect on changes in profit with a t-count of 6.485 with a significance level of 0.001 less than 0.05 the table is calculated (6.485 larger than 2.03693).
PENGARUH JUMLAH KREDIT DAN LIKUIDITAS TERHADAP SISA HASIL USAHA (SHU) (Studi pada KSP Koprina, Kelurahan Rongga Koe, Kecamatan Kota Komba, Kabupaten Manggarai Timur) Mira, Veronika; Soleiman, Iriany Dewi
Jurnal Riset Ilmu Akuntansi Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023: September 2023
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v4i2.3912

Abstract

This study aims to examine the effect of the amount of credit and liquidity on the remaining business results of the Koprina savings and loan cooperative, Rongga Koe Village. In this study, primary data was used in the form of observations and interviews with the manager of the Koprina Cooperative, which is related to this research. Determination of the sample uses financial report data obtained for three (3) years, namely in 2019, 2020 and 2021.The results showed that (1) the amount of credit has an effect on the remaining results of operations, this is evidenced by the t table value of 13.165 <2.035) < t count of 13.165 with a significance level of 0.000 <0.05. (2) liquidity has no effect on the remaining operating results. This is evidenced by the t table value of 2.228> 2.035 > t count of 2.228 with a significance value of 0.033 <0.05, or 5%
EVALUASI PROSES PENYUSUNAN ANGGARAN BERBASIS KINERJA PADA DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU KABUPATEN NAGEKEO Nuba, Natalia Reinandi; Banda, Falentina Lucia; Soleiman, Iriany Dewi
Jurnal Riset Ilmu Akuntansi Vol. 5 No. 1 (2024): Volume 5 Nomor 1 Tahun 2024: Maret 2024
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v5i1.3916

Abstract

This research aims (1) to determine the process of preparing performance-based budgets at the One Stop Integrated Services and Investment Service in Nagekeo Regency. (2) to find out the evaluation of the performance-based budget preparation process at the Nagekeo Regency Investment and One-Stop Integrated Services Service. (3) to determine the obstacles and efforts to overcome problems in the performance-based budget preparation process at the Nagekeo Regency Investment and One-Stop Integrated Services Service. This research is descriptive research. Data was collected by observation, interviews, documentation and literature study using qualitative descriptive analysis techniques. The results of this research show that the process of preparing a performance-based budget at the Nagekeo Regency Investment and One-Stop Integrated Services Service uses main performance indicators that can be understood by all employees. The Department applies six dimensions regarding evaluation, namely: effectiveness, efficiency, adequacy, alignment, responsiveness and accuracy. In its implementation, there were obstacles, namely delays in preparing and changing regional income and expenditure budgets, cheapness in determining unit price standards, lack of accuracy in preparing budget disbursement plans and limited budgets. The efforts made are to always try to update prices at least twice a year to determine standard unit prices. Budget achievement targets and budget determination are carried out at the beginning or middle of the year so that program realization is carried out optimally, there is commitment and trust with third parties when carrying out procurement, efforts to meet community needs optimally and respond quickly if there are complaints submitted by the community.
ANALISIS TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN KEUANGAN DESA (Studi Kasus Pada Kantor Desa LalongKecamatan Wae Rii Kabupaten Manggarai Tengah) Departo, Maria Firayani E; Soleiman, Iriany Dewi; Thalib, Sabra B Wahab
Jurnal Riset Ilmu Akuntansi Vol. 5 No. 1 (2024): Volume 5 Nomor 1 Tahun 2024: Maret 2024
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v5i1.3923

Abstract

The purpose of this study is to determine the transparency and accountability of village financial management. The method used in this research is descriptive qualitative. Data collection techniques used are observation, interviews, documentation, literature study. Data analysis techniques through data collection, data reduction, drawing conclusions. The results of the analysis carried out by researchers regarding Transparency in Lalong Village are not in accordance with Minister of Home Affairs Regulation Number 113 of 2014 article 40. And there are deficiencies because they are not in accordance with the results of observations made by researchers where there is no access that allows the community to find out about village financial management or in terms of transparency, it is not permissible to view detailed APBDesa reports. The results of the analysis regarding the Accountability of Financial Management in Lalong Village conducted by researchers, that starting from the planning, implementation, administration, reporting and accountability stages have used indicators in accordance with Minister of Home Affairs Regulation Number 113 of 2014 article 40. However, some are not in accordance with the observations made carried out by researchers, namely the absence of media as a form of village government accountability regarding village financial management.
ANALISIS PENGENDALIAN PERSEDIAAN BAHAN BAKU PADA BADAN USAHA MILIK DESA (BUMDES) PELITA HIDUP COKLAT KOBAR DESA KOTOWUJI BARAT KABUPATEN NAGEKEO Bude, Agustina; Soleiman, Iriany Dewi; Sayang, Sabulon
Jurnal Riset Ilmu Akuntansi Vol. 5 No. 2 (2024): Volume 5 Nomor 2 Tahun 2024: September 2024
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v5i2.5914

Abstract

The purpose of this study was to determine the control of raw material supplies for the smooth production process at Pelita Hidup Kobar Village Owned Enterprises (BUMDES). The method used in this research is descriptive quantitative. Data collection techniques used in this research are through observation, interviews, documentation and literature study. Data analysis techniques in this study for raw material inventory control use the Economic Order Quantity (EOQ), Safety Stock (SS) and Reorder Point (ROP) methods. The results of the study showing that, controlling the supply of raw materials at Pelita Hidup Kobar Village Owned Enterprises (BUMDES) is not optimal. Where, inventory calculations with the BUMDES Pelita Hidup policy show that orders are made 24 times in one year with an average number of purchases of 74 kg of cocoa by issuing an inventory cost of IDR 641,921. Meanwhile, using the Economic Order Quantity (EOQ) method shows that the most economical number of orders for cocoa raw materials is 279 kg of cocoa with 6 orders in one year and only spends an inventory cost of Rp. 308,620. This means that the inventory costs incurred by BUMDES Pelita Hidup are greater than the inventory costs using the EOQ method. BUMDES Pelita Hidup Coklat Kobar has not implemented Safety Stock or safety stock and Reorder Point in its policies, resulting in a shortage of cocoa raw material supplies which resulted in the production process not running smoothly. According to the EOQ method, a safety stock of 322 kg of cocoa raw material must remain at BUMDES Pelita Hidup and must place an order again (ROP) for cocoa raw material when the raw material is at the point of 35 kg of cocoa. Orders must be made before the supply of cocoa raw materials in the warehouse runs out.
ANALISIS PENGAMANAN BARANG MILIK DAERAH ASET TETAP TANAH DALAM MENINGKATKAN TERTIB ADMINISTRASI PADA DINAS PEKERJAAN UMUM DAN PENATAAN RUANG KABUPATEN ENDE Lalo, Serliana Doy Bay; Djou, Laurentius D. Gadi; Soleiman, Iriany Dewi
Jurnal Riset Ilmu Akuntansi Vol. 5 No. 2 (2024): Volume 5 Nomor 2 Tahun 2024: September 2024
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v5i2.5916

Abstract

The problem formulated in this study is that the Public Works and Spatial Planning (PUPR) office of Ende Regency has not fully secured the property of the area of land fixed assets where there is still land that has not been made a certificate and land that has noot been made a boundary fence and has not taken care of land assets. This study aims to identify and describe the security of fixed assets in the form of land in improving administrative order at the Public Works and Public Housing Agency, Ende Regency. The method used is descriptive qualitative method with an inductive approach to describe the research object based on facts in the field. Bades on the results of the research conducted, the security of fixed assetd in the form of legal security and administrative security. The suggestion given by the researcher is to make a temporary certificate as a reserve for administrative purposes.
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