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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, PARTISIPASI MASYARAKAT, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA : Studi Kasus Desa Di Kecamatan Wewaria Kabupaten Ende Valentinus, Alexander; Ismail, Nuraini; Kapa, Sesilianus
Jurnal Riset Ilmu Akuntansi Vol. 2 No. 1 (2021): Volume 2 Nomor 1 Tahun 2021: September 2021
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v2i1.2143

Abstract

This research was conducted in a village in Wewaris District. Thepurpose of this study was to analyze the effect of apparatus competence, community participation and the use of information technology on management and village accountability ( a case study in the village of Wewaria District, Ende Regency). This type of research is a quantitative study with a sample of 50 respondents or village fund managers. The data of this study were collected through questionnaires, processed and analyzed using multiple regression analysis. The method used in determining the sample in this study was the purposive sampling technique. Pearson Correlation validity test and reliability test using Cronbach`s Alpha To test the hypothesis using the coefficient of determination test that has been adjusted to the F test, t test. The results of this research data indicate that the competence of the apparatus has a effect on the accountability of village fund management. Community participation has an effect on the accountability of village fund management. The use of information technology hasana effect on the accountability of village fund management.
PERSEPSI MAHASISWA AKUNTANSI MENGENAI ETIKA PENYUSUNAN LAPORAN KEUANGAN: Studi Kasus Pada Mahasiswa Program Studi Akuntansi Universitas Flores Nio, Elvisius T; Banda, Falentina L; Ismail, Nuraini
Jurnal Riset Ilmu Akuntansi Vol. 2 No. 1 (2021): Volume 2 Nomor 1 Tahun 2021: September 2021
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v2i1.2147

Abstract

The purpose of this study was to determine the perception of accounting students regarding the ethics of preparing financial statements. The population in this study were all students of the Accounting Study Program. Based on the purposive sampling method, this study used a sample of 86 respondents and the sample consisted of 22 upper-level students and 64 lower-level students. The variable in this study is the Ethics of Financial Statement Preparation. The method used is descriptive quantitative. This study uses primary data, namely questionnaires. Data were analyzed using independent sample t-Test analysis which was processed through IBM SPSS Statistics ver 25. The results of this study indicate that: There are differences in perceptions regarding the ethics of preparing financial statements for upper-level students and lower-level students as seen in earnings management, misstatements, disclosure of information, cost benefits, and responsibility for preparing financial statements
EVALUASI PROSEDUR PENERIMAAN KAS PADA RUMAH SAKIT UMUM DAERAH AERAMO KABUPATEN NAGEKEO Nenu, Anastasia; Thalib, Sabra B W; Ismail, Nuraini
Jurnal Riset Ilmu Akuntansi Vol. 2 No. 1 (2021): Volume 2 Nomor 1 Tahun 2021: September 2021
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v2i1.2148

Abstract

The purpose of this study was to determine the procedure for cash receipts at the Aeramo Regional General Hospital, Nagekeo Regency. The data used in this study is a description of qualitative data, namely knowing the procedure for cash receipts at the Aeramo Regional General Hospital. The data collected in this study are interviews and documentation. The problem that occurs at the Aeramo General Hospital is the procedure for receiving cash at the Aeramo general hospital, overall it can be categorized as quite good, but there are several things that must be considered with the cash receipt procedure that has not gone well due to lack of accuracy in the recording process, incompatibility of duties and authority, lack of job training to employees, which is carried out by the employees, resulting in a discrepancy between the existing cash and its recording and the discrepancy between transactions. The results of the research that took place at the Aaeramo Regional General Hospital, Nagekeo Regency related to the cash receipts procedure had been going well, there were several things that needed attention, namely the cash receipt procedure still using the manual system. Therefore, the researcher suggests that parties can use information systems, in order to facilitate cash receipt transactions, so that rash houses do not create fraud.
PENGARUH TINGKAT SUKU BUNGA, JANGKA WAKTU DAN PENYALURAN KREDIT TERHADAP KREDIT MACET PADA PT.BANK TABUNGAN PENSIUNAN NASIONAL KCP ENDE Isa, Hafifah Sufina; Ismail, Nuraini; Marselina, Apriana
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.v3i1.3879

Abstract

The purpose of this study to determine the effect of interest rates, term and lending to bad loans at PT. National Pension Savings Bank KCP.Ende. Collecting data using a questionnaire survey and the sample is customers who make loans to PT. BTPN. The data collected was processed using the SPSS program. The results of the study show that: (1) Interest Rates have an effect on Bad Loans, this is evidenced by the coefficient value of the interest rate variable of 0.221 with tcount > ttable (2.208 > 1.98667) and a significant level of 0.030 <0.05. (2) Term has an effect on Bad Loans, this is evidenced by the coefficient value of the Term variable of 0.222 with tcount > ttable (2.423 > 1.98667) and a significant level of 0.017 <0.05. (3) Credit Distribution has an effect on Bad Loans, this is evidenced by the coefficient value of the Credit Distribution variable of 0.133 with tcount > ttable (2.139 > 1.98667) and a significant level of 0.035 < 0.05.
PENERAPAN LAPORAN KEUANGAN PADA UMKM TOSERBA KELIMUTU WOLOWARU SESUAI STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH Jadul, Nur Ainun; Marselina, Apriana; Ismail, Nuraini
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.v3i1.3883

Abstract

This study aims to find out how the application of Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM) to the Kelimutu Department Store Business in Wolowaru District, Ende Regency is appropriate or not. The data collection technique used in this study is a qualitative descriptive method. The results of the study show that the Kelimutu Department Store in Wolowaru District, Ende Regency, has not implemented the recording of financial reports in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). In general, the recording and preparation of financial reports carried out by business owners is only in the form of simple financial reports regarding records of incoming and outgoing cash and the final balance. Business owners do not implement the preparation of financial reports starting from general journals, ledgers, trial balances, adjusting entries, trial balance after adjustments, to financial reports which include profit and loss reports, statements of financial position and notes to financial statements. Keywords:
ANALISIS SUMBER DAN PENGGUNAAN MODAL KERJA PADA KOPERASI KREDIT SANGOSAY CABANG PEMBANTU BAJAWA So’o, Getrudis; Ismail, Nuraini; Marselina, Apriana
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.v4i1.3900

Abstract

The purpose of this study was to analyze the sources and uses of working capital in the Sangosay Credit Cooperative, Bajawa Sub-Branch. The type of research used in this research is descriptive research with data collection techniques (1) observation, (2) interviews, (3) documentation, (4) literature study. The results of the study show that, (1) in 2019-2020 the sources of working capital consist of several items, namely increasing principal savings, mandatory savings and increasing SHU/net surplus. The use of working capital consists of several items, namely the increase in office equipment, accumulated depreciation of equipment and reduced reserve funds. (2) 2020-2021 sources of working capital consist of several items, namely increasing principal savings, mandatory savings and reducing SHU/net surplus. The use of working capital consists of several items, namely increasing office equipment, accumulated depreciation of equipment and reduced reserve funds.
EVALUASI PENGELOLAAN DAN PERTANGGUNGJAWABAN ALOKASI DANA DESA DI DESA EKOAE KECAMATAN WEWARIA KABUPATEN ENDE Benge, Aloysius Redemtus; Sayang, Sabulon; Ismail, Nuraini
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.v4i1.3902

Abstract

According to the regulation of the Minister of Home Affairs Number 20 of 2018 Village Funds are funds sourced from the APBN (State Revenue Expenditure Budget) which are calculated for villages that are transferred through the district/city APBD (Regional Revenue Expenditure Budget) and are used to finance regional administration, implementation of development , social scanning, and community empowerment. The research method used is descriptive research using observational data collection techniques, interviews, documentation and literature study. The results of the study show that the management of Village fund allocations in Ekoae Village, Wewaria District, Ende Regency is in accordance with Permendagri NO 20 of 2018.
ANALISIS SISTEM PENGENDALIAN INTERN DALAM PEMUNGUTAN RETRIBUSI TERMINAL ANGKUTAN SEBAGAI SUMBER PENDAPATAN ASLI DAERAH (PAD) DI KABUPATEN ENDE Mochdar, Kartika Saridewi; Marselina, Apriana; Ismail, Nuraini
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.v4i1.3906

Abstract

This study aims to determine how the implementation of the internal control system in collecting transportation terminal levies in Ende district as a source of local original income (PAD) has been running. The type of research used in this study is qualitative descriptive research. The location of the research was carried out at the office of the Transportation Office located on Jalan Ahmad Yani No.14 Ende Regency. The type of data used in this study is qualitative data obtained from the object under study using dokementation, observation, interview and literature study techniques. The qualitative data obtained are data on internal control in collecting regional levies in the form of explanations and descriptions obtained from the objects studied and written documents at the Ende Regency Transportation Office. In this study using primary data and secondary data. The design used to analyze this study is a descriptive method. The Internal Control System implemented by the Ende Regency Transportation Office in collecting terminal levies has not been in accordance with the government's internal control system Number 25 of 2018 because it does not use the existing/installed Control Evaluation and Revision of policies and procedures.
PENGARUH RETRIBUSI PASAR DAN RETRIBUSI SAMPAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN ENDE Mogi, Helena; Ismail, Nuraini; Marselina, Apriana
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.v4i2.3909

Abstract

This study aims (1) to determine the effect of Garbage Retribution on Ende Regency Original Income. (2) to determine the effect of market levies on Ende regency local revenue. This research is a quantitative descriptive research. Data were collected by observation, interviews, documentation and literature study using multiple linear regression analysis techniques. The results of this study indicate that (1) market fees do not have a significant effect on local revenue at the Regional Revenue Agency of Ende Regency. The results of this study are different from previous research conducted by Hermawan (2021). (2) Garbage fees have no significant effect on local revenue at the Regional Revenue Agency of Ende Regency, this is evidenced by the results of tcount > ttable (2.478 <2.13185) with a significance level (0.244 > 0.05). The results of this study are different from previous research conducted by Hermawan (2021).
ANALISIS SUMBER DAN PENGGUNAAN MODAL KERJA PADA KOPERASI KREDIT JAYAKARTA ENDE Soka, Efrem Alfredo Ringgi; Banda, Falentina Lucia; Ismail, Nuraini
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.v4i2.3913

Abstract

The purpose of this study was to analyze the sources and uses of working capital at the Jayakarta Ende Cooperative Credit. The type of research used in this research is to use quantitative methods with data collection techniques (1) observation, (2) interviews, (3) documentation, (4) library research. The data analyzed is in the form of financial reports, namely the balance sheet of the Jayakarta Ende Credit Cooperative for 2018–2020. Financial report data were analyzed using analysis techniques of sources and use of working capital. The sources of working capital for the Jayakarta Ende Cooperative Credit in 2018 and 2019 consist of: Reducing the CS Program, Increasing Principal Savings, Compulsory Savings, Swakarsa Savings. And for 2019 and 2020 the sources of working capital consist of: Reduction in Buildings, Computers and Print, CS Program, Increase in Principal Savings, Compulsory Savings, Independent Savings, and Special Reserve Funds. While the use of working capital for the Jayakarta Ende Credit Cooperative in 2018 and 2019 consists of: building additions, building depreciation, computer and pint depreciation, CS program depreciation, and reserve funds. And for 2019 and 2020 the use of working capital consists of: Increased Depreciation of Buildings, Depreciation of Computers and Print, Depreciation of the CS Program, and Reduction in Reserve Funds.
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