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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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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.
PENGARUH PENGENDALIAN INTERNAL DALAM SISTEM AKUNTANSI PENGGAJIAN TERHADAP PERILAKU ETIS KARYAWAN : (Studi Kasus Satuan Kerja Pelaksanaan Jalan Nasional Wilayah IV. Provinsi NTT-PPK 6.2 Ruas Ende-Wolowaru) Ratu, Agustina Dagu; Banda, Falentina Lucia; 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.v1i1.974

Abstract

This study aims to determine the effect of internal control in the payroll accounting system on employee ethical behavior. This research is a quantitative approach research with the research object of the National Road Implementation Unit IV Region. NTT Province KDP 6.2 Ende-Wolowaru Section. The population in this study is the National Road Implementation Unit IV Region. NTT Province KDP 6.2 Ende-Wolowaru Section. The sample of this research is contract workers of PPK 6.2 Ende-Wolowaru segment. The research data is primary data obtained directly through the research questionnaire which was distributed to 30 respondents. The variables of this study consisted of independent variables, namely internal control of the payroll accounting system and the dependent variable was the ethical behavior of employees, the data analysis used simple linear regression after the data was collected, the data were analyzed using the SPSS 21 program. The results showed that the internal control variable significantly influenced the ethical behavior of employees.
PENGARUH AKUNTABILITAS PENGELOLAAN KEUANGAN ALOKASI DANA DESA DAN KEBIJAKAN DESA TERHADAP KESEJAHTERAAN MASYARAKAT : (Studi Kasus Pada Desa Lepo Lima Kecamatan Alok Timur Kabupaten Sikka) Satriani, Yohana; Reo, Hermanus; 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.v1i1.1008

Abstract

This study aims to determine the effect of accountability in financial management of village fund allocations and village policies on community welfare. This is also done to determine whether the accountability of the financial management of village fund allocations and village policies jointly (simultaneously) affects the welfare of the community. Respondents in this study were 81 people consisting of 35 men and 45 women of various ages and different occupations. The data were analyzed using multiple linear regression analysis by looking at the validity, reliability, normality, multicollinearity, heteroscedasticity, and hypothesis testing with the F test, T test and Multiple Determination Coefficient test. The results showed that the variable financial management accountability for village fund allocation and village policies had an effect on the welfare of the community, as well as the accountability for financial management of village fund allocations and village policies also had a simultaneous effect on community welfare.
PENGARUH SIKAP, NORMA SUBJEKTIF, KONTROL PERILAKU PERSEPSI TERHADAP MINAT PERILAKU PENGGUNAAN SISTEM INFORMASI AKUNTANSI BERBASIS E-COMMERCE : (Studi Kasus Pada Mahasiswa Prodi Akuntansi Universitas Flores Ende) Hasan, Nur’Syabannia; Marselina , Apriana; 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.v1i1.1011

Abstract

This study purposes to examine the factors that influence intention of behaviour on the use e-commerce based accounting information system. This research was conducted at Flores University in Ende with a population of 576 accounting students. Sample used in this research are 85 respondent. This research uses a quantitative approach. Data was collected using observation, interview, and questionnaire. This study used several tests including instrument test, classical assumption test, and hypotheses test. The result of study shows that (1) attitude usefulness have effect to use behaviour intention of e-commerce based accounting informstion system. (2) subjective norm usefulness have effect to use behaviour intention of e-commerce based accounting informstion system. (3) perceived behaviot control usefulness have effect to use behaviour intention of e-commerce based accounting information system.
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.
PENGELOLAAN ALOKASI DANA DESA (ADD) DALAM MENUNJANG PEMBANGUNAN PEDESAAN : Studi Kasus Desa Nanganesa dan Nesa Manulondo Kecamatan Ndona Kabupaten Ende Panda, Cerliana; Sayang, Sabulon; Ismail, Nuraini
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.v1i2.1117

Abstract

The purpose of this study is to determine the planning, implementation and accountability process of Village Fund Allocation (ADD) which is based on applicable regulations. The method of analysis used in this research is qualitative descriptive analysis. The data collected in this study are data on the use of Village Fund Allocation in Nanganesa Village and Manulondo Village, Ndona District, Ende Regency from 2012-2015 and data regarding the planning, implementation and accountability process of using the Village Fund Allocation budget in supporting village development. Based on the results of the research, it shows that the planning, implementation and accountability processes are already based on applicable rules. Keywords: Village Fund Allocation, Rural Development
PENGARUH PENERIMAAN PAJAK HIBURAN DAN INFLASI TERHADAP PENDAPATAN ASLI DAERAH : Studi Kasus Pada Badan Pendapatan Daerah Kabupaten Ende Deno, Agustina; Djou, Laurentius D Gadi; Ismail, Nuraini
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.v1i2.1152

Abstract

The purpose of this study is to determine (1) To determine the effect of entertainment tax revenue on Regional Original Revenues. (2) To find out inflation affects the Regional Original Revenue. Analysis of the data used is multiple linear regression analysis. To facilitate analysis, the Statistical Package for the Social Sciens (SPSS) program for windows is used. The results of this study indicate that the results of the t test of entertainment tax variables obtained tcount> ttable where 4.801> 2.353 and the significance value obtained was 0.041 <0.05. Thus it means that partially the entertainment tax revenue variable has a significant effect on the PAD variable in the Ende Regency Revenue Agency. The t-test results of the inflation variable obtained value of t> t table where 16.026> 2.353 and the significance value obtained was 0.004 <0.05. Thus it means that partially the inflation variable has a significant effect on the PAD variable in the Ende Regency Regional Revenue Agency.
PENGARUH SISTEM INFORMASI AKUNTANSI, TINGKAT KEPUASAN KERJA, BUDAYA ORGANISASI, DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN: Studi Kasus Pada KSP Kopdit Obor Mas Cabang Ende Hardiyanti, Andi; Kapa, Sesilianus; Ismail, Nuraini
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.v1i2.1178

Abstract

This study aims to determine the effect of accounting information systems, level of job satisfaction, organizational culture, and work discipline on employee performance at KSP Kopdit Obor Mas Branch Ende. The data collection method used a questionnaire distributed to employees. The questionnaires that were divided were 33 and were filled out completely and can be processed. The data is processed using the SPSS program. The data analysis technique used was multiple linear regression analysis. The results of this study indicate (1) The accounting information system has a significant effect on employee performance, the regression coefficient value is 0.369 with a value of tcount > ttable (3.401 > 1.70113) a significant level of 0.002 <0.05. (2) The level of job satisfaction has a significant effect on employee performance, the regression coefficient value is 0.243 with a value of tcount > ttable (2.686 > 1.70113) a significant level of 0.008 <0.05. (3) Organizational culture has a significant effect on employee performance, the regression coefficient value is 0.436 with a value of tcount > ttable (5.784 > 1.70113) with a significant level of 0.000 <0.05. (4) Work discipline has a significant effect on employee performance, the regression coefficient value of the Work Discipline variable is 0.185 with a value of tcount > ttable (2,969 > 1.70113) and a significant level of 0.012 < 0.05.
PENGARUH STRUKTUR ORGANISASI, SISTEM PERENCANAAN, SISTEM PELAKSANAAN, DAN PELAPORAN PADA AKUNTANSI PERTANGGUNGJAWABAN TERHADAP PENGENDALIAN BIAYA: Studi Empiris Pada CV. Bintang Utama, Ende Mahmud, Abdul A; Timba, Tobias; Ismail, Nuraini
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.v1i2.1179

Abstract

This study aims to determine the effect of organizational structure, planning systems, implementation systems, and partial and simultaneous reporting on cost control. This research is a causal research with a quantitative approach with the object of research at CV. Main Star of Ende. The population in this study were all employees of CV. The main star of Ende, who numbered 33 people. The sample of this research is all employees at CV. Bintang Utama Ende, as many as 33 people. The research data is primary data obtained directly through research questionnaires distributed to research respondents. The variables in this study consisted of independent variables consisting of four variables, namely organizational structure, planning system, implementation system, and reporting, and the dependent variable was cost control. The data analysis used is descriptive statistics, data quality test, classical assumption test and hypothesis test. The conclusion of this study is that both partially and simultaneously the variables of the application of organizational structure, planning systems, implementation systems, and reporting on responsibility accounting have a significant effect on cost control.
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 Fitri Rohaini Nona 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 Mochdar, Kartika Saridewi Mogi, Helena Moi, Margareta Isabela Mаrselinа, Аpriаnа Nenu, Anastasia Nio, Elvisius T Nobertus Nuwa Nai 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