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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 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.
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.
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