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All Journal Jurnal Mirai Management SEIKO : Journal of Management & Business Jurnal Riset Terapan Akuntansi ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING Mitra Mahajana: Jurnal Pengabdian Masyarakat JURNAL PENGABDIAN KEPADA MASYARAKAT CAHAYA MANDALIKA (ABDIMANDALIKA) Jurnal Ekonomi Jurnal Riset Ilmu Akuntansi
Nuraini Ismail
Prodi Akuntansi, Fakultas Ekonomi, Universitas Flores
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Public Health Social Sciences

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ANALISIS PENERAPAN AKUNTANSI ASET TETAP TANAH BERDASARKAN PSAP PADA BKD KABUPATEN NAGEKEO Sesilianus Paulus Kapa; Nuraini Ismail; Florida Ngole Tey
JURNAL RISET TERAPAN AKUNTANSI Vol. 5 No. 2 (2021): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.5769075

Abstract

Kajian ini mempunyai tujuan guna melakukan analisis terkait implementasi akuntansi aset tetap tanah berdasar PSAP 07 pada Badan Keuangan Daerah Kabupaten Nagekeo. Metode yang dipergunakan pada kajian ini ialah kualitatitf dengan melakukan wawancara kepada dua informan. Adapun wawancara kepada informan terkait dengan penerapan akuntansi aset tetap berdasar PSAP 07. Kajian ini meyimpulkan bila ada relevansi pada kebijakan akuntansi Pemerintah Kabupaten Nagekeo No. 32 Tahun 2014 dengan PSAP 07 perihal akuntansi tetap sehingga Badan Keuangan Daerah Kabupaten Nagekeo sudah mengimplementasikan akuntansi atas aset tetap tanah dengan baik. Namun, pada pengakuan, pengukuran, penilaian awal, pengeluaran sesudah perolehan maupun pengungkapan guna menetapkan anggaran dana perolehan tanah yang dilaksanakan dengan pengadaan barang dan jasa belum meliputi keseluruhan anggaran dana pendukung sampai tanah. Catatan terkait pelaporan keuangan masih ada beberapa pengungkapan yang belum terlengkapi, seperti rekonsiliasi penambahan nilai tanah, baik yang didapat melalui pengadaan barang dan jasa maupun dari hibah.
Analisis Efisiensi Dan Efektivitas Penggunaan Anggaran Pemeliharaan Jembatan Pada Dinas Pekerjaan Umum Kabupaten Ende Katarina Meo; Yulita Londa; Nuraini Ismail
ANALISIS Vol. 10 No. 2 (2020): ANALISIS VOL. 10 No. 2 EDISI SEPTEMBER 2020
Publisher : FAKULTAS EKONOMI UNIVERSITAS FLORES

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/als.v10i2.693

Abstract

The purpose of this study is to analyze the efficiency and effectiveness of the use of the bridge maintenance budget for the public works service of Ende district from 2015-2017. The data analysis used is quantitative analysis by calculating the efficiency and effectiveness of the bridge maintenance budget. The research has the character of explaining matters relating to hypothesis testing and in its descriptive nature it also contains descriptions used in the research, namely by collecting data. The data collected in this study are the bridge construction budget data from 2015-2017 which were obtained from the Public Works Office of Ende Regency and data regarding the physical realization and realization of the district bridge construction budget in Ende Regency at the Public Works Office. The results of this study indicate that the budget and physical realization greatly influence the efficiency and effectiveness of bridge construction.
THE ROLE OF OPERATIONAL AUDIT IN IMPROVING THE EFFECTIVENESS OF THE INTERNAL CONTROL SYSTEM IN PT. BANK RAKYAT INDONESIA (PERSERO) Tbk. ENDE Sabra B. Wahab Thalib; Nuraini Ismail
Jurnal Ekonomi Vol. 11 No. 02 (2022): Jurnal Ekonomi, Periode September 2022
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (293.991 KB)

Abstract

In conducting business and banking operations, risk problems cannot be avoided or completely eliminated, but at least these risks can be identified and suppressed in order to reduce them. Internal audit activity is to examine and assess the effectiveness and adequacy of the existing internal control system within the organization. Without an internal audit function, the board of directors or unit leadership cannot have an independent source of internal information regarding organizational performance. Internal audit basically aims to provide assistance to management and the board of directors in carrying out their responsibilities effectively, including efforts to develop effective controls at a reasonable cost. An effective internal control system is an important component in bank management and forms the basis for sound and safe bank operations. This study aims to determine the effectiveness of bank internal control in bank operational activities, especially in the administration of deposits, loans and cash. Qualitatively, data were collected which were then concluded without formulating a hypothesis. The data was obtained by using the library method and the field method with observation, documentation and interview techniques. The results of research on bank internal control found that internal control was still less effective, especially in terms of cash administration, deposits and loans.
VILLAGE FUND ALLOCATION MANAGEMENT IN SUPPORTING RURAL DEVELOPMENT (CASE STUDY OF NANGANESA VILLAGE AND MANULONDO VILLAGE NDONA DISTRICT, ENDE REGENCY) Nuraini Ismail; Sabra Wahab Thalib
Jurnal Ekonomi Vol. 11 No. 02 (2022): Jurnal Ekonomi, Periode September 2022
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.773 KB)

Abstract

The purpose of this study is to determine the process of planning, implementation and accountability of the Village Fund Allocation (ADD) which is based on the applicable rules. The analytical method used in this research is using qualitative descriptive analysis. The data collected in this study are data on the use of Village Fund Allocations in Nanganesa Village and Manulondo Village, Ndona District, Ende Regency from 2012-2015 and data on the planning, implementation and accountability process for using the Village Fund Allocation budget in supporting village development. Based on the results of the study indicate that the planning process
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)

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

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.
Cost Accountability In The Manggarai Traditional House Building Marselina, Apriana; Ismail, Nuraini; Jeradu, Vincent
SEIKO : Journal of Management & Business Vol 7, No 1.1 (2024)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v7i1.7317

Abstract

The research aims to determine the distribution system and the amount of costs incurred in the construction of the Wesa Traditional House (Mbaru Gendang), as well as to find out the implementation of accountability for the construction of the Wesa traditional house (Mbaru Gendang). The method used is descriptive qualitative research. The research location is in Ling Village, North Satar Mese District, Manggarai Regency, East Nusa Tenggara Province. Data collection techniques are observation, interviews, documentation and literature study. The research results show that the cost sharing system for building the Wesa traditional house (Mbaru Gendang) is divided into two systems, namely mandatory contributions and non-obligatory contributions (spontaneity). Contributions collected are in the form of money with a total contribution income of IDR 243,635,000.00, apart from that, also in the form of goods and involvement in development. The costs incurred in building a traditional house are divided into 2 based on the object being financed, namely direct costs related to the physical construction of the Wesa traditional house (mbaru gendang) and indirect costs related to traditional events, with a total cost of IDR 243,635,000.00 . Keywords: Cost Accountability; Construction of Traditional Houses; Mbaru Gendang Wesa.
Akuntansi Belis Dalam Perkawinan Adat Kampung Wolotopo Ismail, Nuraini; Marselina, Aprian
SEIKO : Journal of Management & Business Vol 7, No 1.1 (2024)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v7i1.7261

Abstract

Penelitian ini bertujuan untuk mengidentifikasi, mengukur dan mengkomunikasikan belis pada adat perkawinan masyarakat kampung adat Wolotopo. Belis adalah mahar yang digunakan dalam perkawinan adat di kampung adat Wolotopo. Metode penelitian ini menggunakan analisis kualitatif dari hasil wawancara, observasi serta studi literatur dari proses belis. Lokasi penelitian ini di Kampung Adat Wolotopo, Kecamatan Ndona Kabupaten Ende.Sumber data yang digunakan dalam penelitian ini ialah data primer yang diperoleh dari hasil wawancara dan data sekunder yang diperoleh dari buku – buku yang berkaitan dengan judul penelitian. Penelitian ini menghasilkan data yang dapat menjadi bahan informasi dan bahan pertimbangan tentang belis dalam akuntansi antara lain: (1) Pengidentifikasian dalam belis dikatakan sudah relevan karena transaksi ekonomi dapat di idenfikasi menjadi sumber pengukuran dan pengkomunikasian dalam akuntansi. (2) Penelitian menunjukan proses pengukuran belis, diukur dengan menggunakan nilai wajar “fair value” yaitu sesuai dengan harga pasar yang ditetapkan pada saat itu. Sehingga pada proses pengakuan, nilai belis dicatat pada tahapan belis itu terjadi. (3) Pada pengkomunikasian belis peneliti memberikan gambaran jurnal dan laporan keuangan yang dapat di gunakan dalam peristiwa belis, artinya ini menjadi bahan acuan dalam peristiwa belis selanjutnya sebagai bukti dokumentasi dan pertimbangan dalam ekonomi.
Pengaruh Kompetensi Pemerintah Desa, Partisipasi Masyarakat Dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Kasus Desa Di Kecamatan Ende Kabupaten Ende) Reo, Hermanus; Ismail, Nuraini
Jurnal Mirai Management Vol 9, No 3 (2024)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v9i3.7869

Abstract

The research objectives are: 1. To determine the influence of village government competence on accountability in managing village funds in Ende District, Ende Regency. 2. To determine the effect of community participation on accountability in managing village funds in Ende District, Ende Regency. 3. To determine the effect of the use of information technology on the accountability of village fund management in Ende District, Ende Regency. The research method used is a quantitative method. This research was conducted in a village in Ende District, Ende Regency. The sampling technique in this research was purposive sampling so that the sample taken was 84 people. The data collection techniques used in this research are: Observation, Interviews, Questionnaires, Documentation and Literature Study. The results of the hypothesis test can be concluded: 1. Village government competence influences the accountability of village fund management. With a value (β) the regression coefficient of the village government competency variable is 0.143 with tcount > ttable (3.002 > 1.990) and a significance level of 0.004 < 0.05. 2. Community participation influences the accountability of village fund management. With a value (β) the regression coefficient for the community participation variable is 0.149 with tcount > ttable (2.353 > 1.990) and a significance level of 0.021 < 0.05. 3. The use of information technology influences the accountability of village fund management. With a value (β) the regression coefficient for the information technology utilization variable is 0.227 with tcount > ttable (2.870 > 1.990) and a significance level of 0.005 < 0.05.
Pengaruh Kompetensi Aparatur Desa dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Keuangan Desa Kecamatan Aesesa Kabupaten Nagekeo Soleiman, Iriany Soleiman Dewi; Reo, Hermanus; Taso, Maria Eugenia; Ismail, Nuraini
Jurnal Mirai Management Vol 9, No 3 (2024)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v9i3.7881

Abstract

Tujuаn penelitiаn ini аdаlаh untuk menguji secara empiris pengаruh kompetensi аpаrаtur desа, dan partisipasi masyarakat terhadap аkuntаbilitаs pengelolааn keuаngаn desа dengan sistem pengendаliаn internаl sebagai variabel intervening pаdа pemerintаh desа di Kecаmаtаn Аesesа kabupaten Nagekeo. Metode pengumpulаn dаtа аdаlаh menyebarkan kuesioner kepada aparatur desa dalam 12 desa di Kecamatan Aesesa Kabupaten Nagekeo, sebanyak 72 Responden. Metode pengambilan sampel berdasarkan purpose sampling. Data diolah dan dianalisis menggunakan SPSS versi 25 ,diuji menggunakan regresi linier berganda dan analisis jalur. Hasil penelitian menunjukkan bahwa 1) kompetensi aparatur desa dan partisipasi masyarakat berpengaruh terhadap akuntabilitas pegelolaan keuangan desa. 2) Kompetensi aparatur desa dan partisiasi masyarakat berpengaruh terhadap sistem pengendalian internal. 3) Sistem Pengendalian internal dapat memediasi kompetensi aparatur desa dan partisipasi masyarakat terhadap akuntabilitas pengelolaan keuangan desa.
Analisis Kinerja Keuangan Desa Dengan Menggunakan Rasio Keuangan Pada Desa Ranoramba Kecamatan Ende Kabupaten Ende Tahun 2021-2023 Ismail, Nuraini; Reo, Hermanus
Jurnal Mirai Management Vol 9, No 3 (2024)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v9i3.8015

Abstract

The purpose of this research is to analyze the financial performance of Ranoramba Village, Ende District, and Ende Regency for the years 2021-2023 based on the independence ratio, effectiveness ratio, efficiency ratio, and growth ratio. The sample in this study is the realization report of the village budget of Ranoramba for the years 2021-2023. The data analysis used in this study is quantitative descriptive. The research results show that the financial performance of Ranoramba Village in 2021-2023, based on the independence ratio, is classified as very low; based on the effectiveness ratio, it falls into the ineffective category; based on the efficiency ratio, it is categorized as inefficient; and based on the original village income growth ratio, there is a significant increase in original village income, categorized as high.
Co-Authors Ado, Basilius Padi Apriana Marselina Banda, Falentina L Benge, Aloysius Redemtus Deno, Agustina Djou, Laurentius D Gadi Elsensiana Bupu Loda Falentina Lucia Banda Florida Ngole Tey Hardiyanti, Andi Hasan, Nur’Syabannia Hermanus Reo Ida Ayu Putu Sri Widnyani Iriany Dewi Soleiman Isa, Hafifah Sufina Jadul, Nur Ainun Jeradu, Vincent Katarina Meo Koten, Anselmus Jemadi Laurentius Dominicus Gadi Djou Mahmud, Abdul A Marselina , Apriana Marselina, Aprian Minda, Fransiska Mochdar, Kartika Saridewi Mogi, Helena Moi, Margareta Isabela Mаrselinа, Аpriаnа Nai, Nobertus Nuwa Nenu, Anastasia Nio, Elvisius T Nona, Fitri Rohaini Nurwijayanti Ope, Martha Goreti Panda, Cerliana Ratu, Agustina Dagu Sabulon Sayang Satriani, Yohana Sesilianus Fau Soka, Efrem Alfredo Ringgi Soleiman, Iriany Soleiman Dewi So’o, Getrudis Suku, Maria Meilyantini Ero Taso, Maria Eugenia Tobias Timba Valentinus, Alexander Weni, Elisabeth Yelita Wuga, Maria Cresensiana wulandari, atika Yulita Londa