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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 KINERJA ANGGARAN BELANJA MODAL DALAM LAPORAN REALISASI ANGGARAN (LRA) PADA KANTOR DINAS PEKERJAAN UMUM DAN PENATAAN RUANG KABUPATEN ENDE Wulandari, Atika; Marselina, Apriana; Ismail, Nuraini
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.v5i1.3917

Abstract

The purpose of this study: 1. To determine the Performance of the Capital Expenditure Budget seen from the Expenditure Variance Analysis. 2. To find out the performance of the Capital Expenditure Budget seen from Expenditure Growth Analysis. 3. To find out the Performance of the Capital Expenditure Budget seen from the Expenditure Efficiency Ratio. This type of research is descriptive qualitative. The location of this research was carried out at the Public Works and Spatial Planning Office (PUPR) which is located on Jalan Banteng No. 1 Ende District. The data sources used are secondary data and primary data. Data collection techniques namely: Observation, Interview, Documentation and Literature Study. From analysis of spending variance, analysis of spending growth and spending efficiency ratios. It can be explained that: 1. The performance of the Capital Expenditure Budget is seen from the Expenditure Variance Analysis For 2022 the performance has decreased, 2. The Performance of the Capital Expenditure Budget can be seen from the Growth of Shopping Despite the growth in defense nja has fluctuated and in 2021 the growth is negative. 3. Budget performance can be seen from the Expenditure Efficiency Ratio From 2018 – 2022 the realization of the capital expenditure budget does not exceed the capital expenditure budget, this shows that the Office of the Ende Regency Public Works and Spatial Planning has made savings on the budget.
EVALUASI SISTEM AKUNTANSI PEMBELIAN TUNAI PADA TOKO ROXY SWALAYAN ENDE Ado, Basilius Padi; Marselina, Apriana; Ismail, Nuraini
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.v5i1.3924

Abstract

The cash sales accounting system is a unified unit of cash sales system elements and works together which includes functions related to documents and records used as well as internal controls governing cash sales activities. The cash sales accounting system implemented by the company will not run well if it is not balanced with a good internal control system. The purpose of this study was to determine the cash sales accounting system at Roxy Supermarkets Ende. The method used is descriptive qualitative method. Data collection techniques used are observation, interviews, documentation and literature study. The results showed that (1) Functions related to sales transactions were sales function, cash function, warehouse function, shipping function and accounting function. (2) The documents used by Roxy Supermarkets consist of cash sales invoices and proof of bank deposits in accordance with the theory put forward by Mulyadi. However, there are several documents such as cash register tapes, bills of lading, COD sales invoices, recapitulation of cost of goods sold, and proof of memorials that are not applied to Roxy Supermarkets. (3) Accounting records, namely sales journals, cash receipts journals, inventory card general journals, and warehouse cards, have not been applied to Roxy Supermarkets. (4) The cash sales accounting system procedure network used by Roxy Supermarkets consists of sales order procedures, cash receipt procedures, goods delivery procedures, and cash deposit procedures which are in accordance with Mulyadi's theory. However, there are several procedures for the cash sales system that are not implemented at Roxy Supermarkets, namely the procedure for recording cash sales, the procedure for recording cash receipts, and the procedure for recording the cost of goods sold.
PENGARUH PEMAHAMAN AKUNTANSI DASAR, COMPUTER ANXIETY, COMPUTER ATTITUDE, DAN FAKTOR SOSIAL TERHADAP MINAT MAHASISWA AKUNTANSI DALAM MENGOPERASIKAN SOFTWARE AKUNTANSI (Studi Kasus pada Mahasiswa Program Studi Akuntansi Fakultas Ekonomi Universitas Flores) Asiah, Nur; Mаrselinа, Аpriаnа; Ismail, Nuraini
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.v5i2.5921

Abstract

This study aims to test whether there is an effect of Basic Accounting Understanding, Computer Anxiety, Computer Attitude, and Social Factors on Accounting Students' Interest in Operating Accounting Software (Case Study on Students of the Accounting Study Program, Faculty of Economics, University of Flores). In this study there were several problems such as the results of previous studies that were inconsistent, where the variables of basic accounting understanding, computer anxiety, computer attitude and social factors do not influence students’ interest in operating accounting software, the authors also conducted a pre-survey initial regarding the problems faced by students in operate accounting software.This research is a quantitative research. This study uses data collection techniques with a questionnaire. Primary data were obtained directly from the respondents through filling out questionnaires which were distributed directly, while secondary data in the form of theories and other supporting data were obtained from the literature. The population in this study were students in the Accounting Study Program, the Faculty of Economics, University of Flores, with a total of 546 people. This study used non-probability sampling with a sampling technique using purposive sampling with a total sample of 128 people, and used SPSS 25 as a research data processor. The results of the study show that the basic understanding of accounting has an effect on the interest of accounting students in operating accounting software. This is evidenced by the value of the regression coefficient of understanding basic accounting of 0.473 with a t-count value of (2.693 > 1.978) with a significant level of (0.008 <0.05). Computer anxiety affects the interest of accounting students in operating accounting software. This is evidenced by the value of the regression coefficient of computer anxiety of 0.174 with a t-count value of (2.269> 1.978) with a significant level of (0.025 <0.05). Computer attitude has an effect on the interest of accounting students in operating accounting software. This is evidenced by the value of the regression coefficient of computer attitude of 0.183 with a t-count value of (3.926 > 1.978) with a significant level of (0.000 <0.05). and the social factor variable has no effect on the interest of accounting students in operating accounting software. This is evidenced by the value of the regression coefficient social factor of 0.134 with a t-count value of (0.564 <1.978) with a significant level of (0.574 > 0.05). Simultaneously the variables of basic accounting understanding, computer anxiety, computer attitude and social factors together influence the interest of accounting students at the Faculty of Economics, University of Flores in operating accounting software by 33.5%, while the remaining 66.5% is influenced by other variables that are not accepted. sport in research.
ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN ALOKASI DANA DESA DALAM PEMBANGUNAN DI DESA : Studi Kasus di Desa Lewobunga Kecamatan Adonara Timur Kabupaten Flores Timur Weni, Elisabeth Yelita; Ismail, Nuraini; Marselina, Apriana
Jurnal Riset Ilmu Akuntansi Vol. 6 No. 1 (2025): Volume 6 Nomor 1 Tahun 2025: Maret 2025
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v6i1.6163

Abstract

Village Financial Management is a whole activity that includes planning, implementing, administering, reporting and accountability of village finances. The goal to be achieved in this study is to analyze the Accountability and Transparency of managing village fund allocations in Lewobunga Village, East Adonara District, East Flores Regency. The research method used is descriptive qualitative using data collection techniques of observation, interviews, documentation and literature study. The results of the study showed that Accountability and Transparency in Lewobunga Village were largely not in accordance with Permendagri No. 20 of 2018. The planning stage lacked cooperation between the village government and village communities and the results of discussing plans to use Village Fund Allocations were not informed to the public. The implementation stage of the government's performance has not been carried out properly because the community did not receive information regarding the allocation of village funds. the reporting stage is late in submitting the final report on the realization of the implementation of activities and the budget. the accountability stage lacks clarity, openness and convenience for the public to be able to access information about budget details.
PENGARUH MODAL SENDIRI DAN MODAL PINJAMAN TERHADAP PEROLEHAN SISA HASIL USAHA (SHU) PADA KSP KOPDIT GURU KELUBAGOLIT CABANG UTAMA ADONARA Moi, Margareta Isabela; Thalib, Sabra B. Wahab; Ismail, Nuraini
Jurnal Riset Ilmu Akuntansi Vol. 6 No. 1 (2025): Volume 6 Nomor 1 Tahun 2025: Maret 2025
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v6i1.6169

Abstract

This research aims to (1) determine the effect of own capital on the acquisition of remaining business result at the KSP Kopdit Guru Kelubagolit main branch of Adonara adan (2) determine the effect of loan capital on the acquisition of remaining business result at the KSP Kopdit Guru Kelubagolit main branch of Adonara. This Type of research is quantitative research. Data collection techniques use observation, interviews, documentation and literature study. Data analysis techniques are carried out using computer assistance, namely the SPSS Program. The results of the research show that (1) own capital partially influences the acquisition of remaining business result. This is proven by the t-count>t-table value (9,351<2,002) and the significance level isi 0,005<0,05, (2) borrowed capital is partial effect on the remaining business results. This is proven by the t-count>t-table (3,346<0,002) and the significance level is 0,023<0,05. Simultaneously, the variables of own capital and loan capital on the remaining business results are 64% while the remaining 36% is influenced by other factors outside the model.
PENGARUH E-COMMERCE, SELF EFFICACY DAN PENGGUNAAN SISTEM INFORMASI AKUNTANSI DALAM PENGAMBILAN KEPUTUSAN UNTUK BERWIRAUSAHA: Studi Kasus Pada Mahasiswa Program Studi Akuntansi Fakultas Ekonomi Universitas Flores Ope, Martha Goreti; Ismail, Nuraini; Marselina, Apriana
Jurnal Riset Ilmu Akuntansi Vol. 6 No. 1 (2025): Volume 6 Nomor 1 Tahun 2025: Maret 2025
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v6i1.6187

Abstract

This study aims to example whether there is an influence of E-Commerce, Self Afficacy and the Use of Accounting Information Systems in Making Decisions for Entrepreneurs (case study on accounting student at the faculty of economics, Universitas Flores). This research is a quantitative research. This study uses data collection techniques with questionnaires. This study used non-probability sampling with a purposive sampling technique with a total sample of 104 people, and used SPSS 25 as a research data processor. The results showed thet the E-Commerce variabel had a significant effect on the decision making for entrepreneurship for Accounting students at the Faculty of Economics, Universitas of Flores. This is evidenced by the regression coefficient value of the E-Commerce variable of 0,508 with t count>t table (4,092>1,983) with a significant level of 0,000<0,05, the Self Efficacy variable has a significant effect on Decision Making for Entrepreneurial Accounting Students at the Faculty of Economics, University of Flores. Hal this is evidenced by the value of the regression coefficient of the Self Efficacy variable of 0,393 with t count>t table (2,484>1,983) with a significant level of 0,015<0,05 and the variable use af accounting information systems has a significant effect on Decision Making for Entrepreneurial Accounting Students at the Faculty of Economics, University of Flores. This is evidenced by the regression coefficient value of the variables use of accounting information systems of 0,139 with t count>t table (1,527<1,983) with a significant level of 0,130>0,05.
Akuntansi Belis Dalam Perkawinan Adat Kampung Wolotopo Ismail, Nuraini; Marselina, Apriana; Nai, Nobertus Nuwa
SEIKO : Journal of Management & Business Vol 5, No 2 (2022): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v7i1.7264

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. Kata Kunci: belis; pencatatan; pengkomunikasian; pengukuran; akuntansi; perkawinan.
Pelaksanaan Program Kerja dalam Kegiatan KKN Mandiri Universitas Flores di Kelurahan Paupire Marselina, Apriana; Ismail, Nuraini; Djou, Laurentius Dominicus Gadi; Nona, Fitri Rohaini
Mitra Mahajana: Jurnal Pengabdian Masyarakat Vol. 3 No. 3 (2022): Volume 3 Nomor 3 Tahun 2022
Publisher : LPPM Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/mahajana.v3i3.1927

Abstract

The real work-study program (KKN) is one of the programs of the University of Flores as one of the implementations of the Tri Dharma of Higher Education, namely student service to the community to help and guide the community in utilizing resources that are expected to help develop the potential of the community. This program is carried out by aligning community service activities among lecturers and students and still bringing together the values of togetherness at the University of Flores. This program is expected to be a means to assist students in applying real and reliable knowledge so that it can provide value and benefits to society in developing their entrepreneurship. The implementation of KKN starts from 03 August to 03 September 2020 in the Paupire Family, Ende Tengah District, Ende Regency. Activities and work programs are carried out during the implementation of the Community Service Program in Paupire Village, Central Ende District, starting from Paupire Village to carry out Real Work Lectures (KKN) in that place. Planning a work program in the Paupire village, Central Ende District during the Community Service Program (03 August to 03 September 2020). Carry out activities and work programs related to the Entrepreneurship theme that have been planned during the KKN Mandiri. Doing community service with KKN students and village employees at the Paupire Urban Village Office. In general, the KKN activities carried out in Paupire Village, Central Ende District, went well because the community response was also good. Planning The implementation of the Mandiri KKN program and activities is expected to be of benefit to the community, especially Entrepreneurship activities in the Paupire sub-district, Ende Tengah Subdistrict, to use business capital properly, to optimize resources for production, and to make good use of marketing. 
Pengaruh Pemahaman Akuntansi Dasar, Computer Anxiety, Computer Attitude, Dan Faktor Sosial Terhadap Minat Mahasiswa Akuntansi Dalam Mengoperasikan Software Akuntansi (Studi Kasus Pada Mahasiswa Program Studi Akuntansi Fakultas Ekonomi Universitas Flores) Mаrselinа, Аpriаnа; Ismail, Nuraini
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.v8i2.5744

Abstract

Penelitiаn ini bertujuаn untuk menguji аpаkаh аdа pengaruh Pemahaman Akuntansi Dasar, Computer Anxiety, Computer Attitude, Dan Faktor Sosial Terhadap Minat Mahasiswa Akuntansi Dalam Mengoperasikan Software Akuntansi (Studi Kasus Pada Mahasiswa Program Studi Akuntansi Fakultas Eknomi Universitas Flores). Dаlаm penelitiаn ini terdаpаt beberаpа permаsаlаhan seperti hаsil penelitiаn terdаhulu yаng tidаk konsisten, dimаnа vаriаbel Pemahaman Dasar Akuntansi, Computer Anxiety,Computer Attitude Dan Faktor Sosial Tidаk Berpengаruh Terhadap Minat Mahasiswa Dalam Mengoperasikan Software Akuntansi, penulis jugа melаkukаn prа-survei аwаl mengenаi permаsаlаhan yаng dihаdаpi oleh mаhаsiswа dаlаm mengoperasikan software akuntansi. Penelitiаn ini аdаlаh penelitiаn kuаntitаtif. Penelitiаn ini menggunаkаn teknik pengumpulаn dаtа dengаn kuesioner. Dаtа primer diperoleh lаngsungdаri responden melаlui pengisiаn kuesioner yаng disebаr secаrа lаngsung, sedаngkаn dаtа sekunder berupа teori-teori dаn dаtа penunjаng lаinnyа diperoleh dаri kepustаkааn. Populаsi dаlаm penelitiаn ini аdаlаh mаhаsiswа di Prodi Аkuntаnsi Fаkultаs Ekonomi Universitаs Flores yаng berjumlаh 546 orаng. Penelitiаn ini menggunаkаn sаmpel non probаbility sаmpling dengаn teknik pengаmbilаn sаmpel menggunаkаn purposive sаmpling dengаn jumlаh sаmpel sebаnyаk 128 orаng, sertа menggunаkаn SPSS 25 sebаgаi pengolаh dаtа penelitiаn. Hаsil penelitiаn menunjukаn bаhwа Pemahaman Dasar Akuntansi berpengaruh terhadap Minat Mahasiswa Akuntansi dalam Mengoperasikan Software Akuntansi. Hаl ini dibuktikаn dengаn Nilаi koefisien regresi Pemahaman Akuntansi Dasar sebesаr 0,473 dengаn nilаi t hitung (2,693>1,978) dengаn tingkаt signifikаn (0,0081.978) dengаn tingkаt signifikаn (0,0251.978) dengаn tingkаt signifikаn (0,000
Analisis Faktor – Faktor Penyebab Kredit Macet Pada Koperasi Pra Kema Sa Kita Onekore (Studi Kasus Koperasi Pra Kema Sa Kita Onekore Ende) Londa, Yulita; Ismail, Nuraini; Banda, Falentina Lucia; Minda, Fransiska
Jurnal Mirai Management Vol 8, No 3 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i3.5671

Abstract

The аims of this reseаrch аre: 1. To find out the fаctors thаt cаuse bаd credit in the Prа Kemа Sа Kitа Onekore coorperаtive. 2. To find out the efforts mаde to overcome bаd credit аt the Prа Kemа Sа Kitа Onekore coorperаtive. This type of reseаrch is descriptive reseаrch.The locаtion of this reseаrch аt jаlаn Hаyаm wuruk, Onekore Villаge, Centrаl Ende District, Ende Regency, Eаst Nusа Tenggаrа. The dаtа collection techinique in this reseаrch is by using observаtion, intervieuws, and dokumentаtion аnd literаture study. The results of the аnаlysis show thаt; fаctors thаt cаuse bаd credit аt the Prа Kemа Sа Kitа Onekore coorporаtive consist of two fаctors, nаmely internаl, Fаctors such аs ; weаk credit policy, weаk credit аnаlysis аnd weаk credit monitoring system. 2. Externаl fаctors which include: unstаble sources of income/decline in the customer’s economy, bаd fаith by debitor in cаrrying out his responsibilities, fаilure of the debtor’s business (bаnkuptcy), need fаctors, аnd debtors’ experiecing disаster. The resolution cаrried out is : 1. The cooperаtive will contаct the customer first viа telephone, the cooperаtive will visit the custumer’s house to conduct а diаlogue between the creditor аnd the debtor, 3. The cooperаtive will provide wаrning letters.
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