Article Per Year (5 Year)
p-Index From 2021 - 2026
1.152
P-Index
This Author published in this journals
All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Pengabdian Magister Pendidikan IPA GANDRUNG: Jurnal Pengabdian Kepada Masyarakat BISMA (Bisnis dan Manajemen) Governors Jurnal Administrasi Terapan
Aplonia Atto
Universitas Persatuan Guru 1945 NTT
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Physics Social Sciences Other

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search

 1 
Financial mindset, entrepreneurial mindset, and personal finance of university students Aplonia Atto; Ariyon Stefen Ndun
BISMA (Bisnis dan Manajemen) Vol. 12 No. 1 (2019)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (44.135 KB) | DOI: 10.26740/bisma.v12n1.p29-42

Abstract

The purpose of the research is identifying the influence of financial mindset and entrepreneurial mindset to personal finance. This is a quantitative research with descriptive analysis and simple linear regression analysis. The researchs respondents are eighty one (81) students of Faculty of Economics, Universitas Persatuan Guru 1945 NTT. The sampling technique is random sampling with questionnaire as data collection method. The research instrument for financial mindset is adopted from œOTM The Knew Rules of Building Wealth (CNBC) by Rhodes (2010) and the entrepreneurship mindsets instrument is adopted from ˜Building E-Businesses series and Personal finance by Spinela, Yang & Laster (2007). The results imply that both financial mindset and entrepreneurial mindset have significant and simultaneous influence to personal finance.KeywordsFinancial mindset; entrepreneurial mindset; personal finance
ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN DAERAH AIR MINUM KABUPATEN KUPANG Marselinda Hege; Kretisana Jagi; Aplonia Atto; Made Susilawati; Dwi Dersmi Selan
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Juni
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (598.186 KB) | DOI: 10.31959/jm.v12i2.1471

Abstract

The purpose of this study was to find out and analyze the Financial Performance of Regional Drinking Water Companies in Kupang Regency in terms of financial ratios (liquidity ratios, solvency ratios, activity ratios, profitability ratios) for 2018 – 2020. The data needed in this study are financial reports. The data collection techniques used are documentation and interviews. The data analysis technique used is financial ratio analysis based on the Decree of the Minister of Home Affairs Number 47 of 1999. Financial performance is assessed on a rating ratio scale of 1 (not good) to 5 (very good). The results of this study indicate that the Liquidity Ratio used, namely the current ratio, is included in the classification of very good. Depreciation expense on principal and interest installments is classified as very good. The activity ratio consists of the time period for collection of accounts receivable which is included in the poor classification, the ratio of earning assets to sales is included in the very good classification, the effectiveness ratio for collecting receivables is included in the very good classification. Finally, the Profitability Ratio from 2018 to 2020 has fluctuated. Overall, the financial performance of PDAM Kabupaten Kupang is classified as unfavorable. Implication: To improve financial performance, companies need to increase working capital which has an impact on operating profit. Furthermore, the Company can use productive assets to generate sales
Village Fund Accounting Treatment And Accountability Reporting in Noemuke Village Selan, Ongki Arwadi; Susilawati , Made; Atto , Aplonia
GOVERNORS Vol. 4 No. 1 (2025): April-July 2025 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i1.6624

Abstract

The aim of this research is to determine the accounting treatment of village funds and accountability reports in Noemuke Village. Data collection techniques use interview data. The research results show that the Head of Noemuke Village is transparent in accounting for village funds and accountability reports. This is because the Noemuke village head is open to the community regarding financial reports and village fund accountability reports. The village head also provides information related to the final report on the use of village finances so that the community knows about the final use of existing budget funds. The accounting treatment and accountability reporting of village funds in Noemuke Village generally follow applicable regulations, using the Siskeudes application in line with Permendagri No. 20 of 2018. The financial management cycle—from planning to accountability—is implemented, though challenges remain in human resource capacity, technical assistance, and timely reporting. Community empowerment receives the largest budget allocation, reflecting development priorities. While accountability reports are formally prepared and submitted, transparency to the community is limited, and audits focus mainly on administration. Overall, implementation is fairly good but needs improvement in transparency, timeliness, and public involvement to strengthen governance.
Introduction To Traditional Sports Among Generation Z Wali, Carles Nyoman; Selan, David R. E.; Kaho, Uly J. Riwu; Waluwandja, Petrisia Anas; Jado, Gregorius G.; Atto, Aplonia
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2024): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v5i2.3811

Abstract

Traditional sports are one of Indonesia's treasures that were born from community games and have been preserved to this day. The aim of this community service is to introduce and provide descriptions of traditional sports, especially traditional sports of East Nusa Tenggara among generation Z. The method of service is practice and mentoring. Community service activities were carried out at Pasir Panjang Beach, Kupang City, East Nusa Tenggara. The implementation of service activities with the title introduction of traditional sports among generation Z was attended by 48 generation Z people with different educational backgrounds, knowledge, ages and playing abilities. Details 1). 39 people from high school and 8 from middle school. The service results show that knowledge about traditional sports is very low. This is based on the service results of 48 students, only 3 of whom knew quite well while 45 people did not know at all during the pretest. Then we carried out an introduction followed by a posttest which proved that there were significant changes, only 2 people still experienced problems playing. In this way, the service concludes that traditional sports must be carried out continuously and in stages to maintain the existence of traditional sports among generation Z. Generation Z really hopes that these activities will be carried out in the field of education, especially sports carrying out activities related to traditional sports
Memanfaatkan Peluang Pasar dengan Kreativitas: Pembuatan Sambal Rebon Homemade sebagai Peluang Usaha Bagi Generasi Muda dan Ibu Rumah Tangga Di Kelurahan Manulai II Kecamatan Alak Kota Kupang Hege, Marselinda A.; Kretisana Jagi; David R.E.Selan; Stefanus Reinati; Lende Dangga; Jhon S.D.Liem; Jendri Kadek; Kornelius Dju Jani; Gavar; Aplonia Atto; Astrid Aryani Ndun; Nur aini Bunyani
Jurnal Pengabdian Magister Pendidikan IPA Vol 8 No 4 (2025): Oktober-Desember 2025
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jpmpi.v8i4.13528

Abstract

This community service initiative aims to empower young generations and housewives in Manulai II Village, Alak District, Kupang City, through the development of homemade shrimp paste sambal production as a creative economic opportunity. In the context of contemporary economic dynamics characterized by digitalization and changing consumption patterns, the micro-culinary sector offers significant potential for empowerment, although young generations and housewives often face limitations in access to technical knowledge, capital, and marketing strategies. Based on data from the Central Statistics Agency of East Nusa Tenggara Province (2023), the fisheries sector contributes 12% to the regional GRDP, with abundant rebon fish production that has not yet been fully utilized innovatively. The main objectives of the activity are to enhance creative skills in shrimp paste sambal production, form independent micro-business groups, and contribute to inclusive local economic growth. The applied methods include a participatory approach with stages of preparation, training, mentoring, and evaluation over six months, involving 30 participants and collaboration with local stakeholders. The results indicate a 75% increase in technical knowledge, the formation of 3-5 independent business groups with an initial sales volume of 200 kg per month, and an average 20-30% increase in household income. The discussion highlights the effectiveness of Freire's (1970) model in critical education and the relevance of Schumpeter's (1934) innovation theory in opening new market opportunities. The conclusion emphasizes that this initiative strengthens community economic resilience and supports sustainable development agendas, with recommendations for long-term monitoring to ensure business sustainability.
PENGARUH SISTEM PENGENDALIAN INTERNAL PIUTANG TERHADAP PIUTANG MACET PADA KOPERASI SIMPAN PINJAM KOPDIT SWASTI SARI DI KANTOR PUSAT KUPANG Atto, Aplonia
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3548

Abstract

Introduction: This study investigates the effect of internal control systems on bad debts at the Swasti Sari Credit Union Head Office in Kupang for the period 2021–2023. The rising trend of non-performing loans (NPLs) poses a significant challenge for cooperatives, underscoring the need for an effective internal control system.Methods: The research adopts a quantitative approach using simple linear regression analysis. Data were collected through questionnaires distributed to employees and management involved in loan processing and monitoring. The validity and reliability of the data were tested using SPSS version 21.Results: The internal control system does not have a significant effect on bad debts. The regression equation obtained is Y = 39.314 + 0.145X, with a significance value (p-value) of 0.709 (> 0.05) and a t-count of 0.376, which is lower than the t-table value (2.037). However, the coefficient of determination (R²) is 0.764, indicating that internal control systems can explain 76.4% of the variation in bad debts. In comparison, the remaining 23.6% is influenced by other factors not examined in this study.Conclusion: Although the internal control system contributes to reducing bad debts, its effect is not statistically significant. Other factors, such as credit policy, organizational structure, and collection procedures, should also be considered in strengthening credit management. Keywords: Bad Debt, Credit Union, Financial Control, Internal Control System, Loan Management
PENGARUH PELATIHAN AKUNTANSI SEDERHANA TERHADAP PENGELOLAAN KEUANGAN UMKM PENERIMA KREDIT BANK DI KOTA KUPANG Aplonia Atto
Jurnal Administrasi Terapan Vol. 4 No. 2 (2025): September
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v4i2.3537

Abstract

This study aims to analyze the effect of basic accounting training on the financial management of Micro, Small, and Medium Enterprises (MSMEs) that receive bank credit in Kupang City. The research is motivated by the low quality of financial management among MSMEs, which hinders their ability to prepare financial reports and access financing. This is a quantitative study using a survey method. A total of 388 MSME actors were selected through purposive sampling based on specific criteria, and the data were analyzed using simple linear regression. The results indicate that basic accounting training has a positive and significant effect on the financial management of MSMEs. The training assists business owners in recording transactions, managing cash flows, and preparing simple financial statements, thereby increasing their credibility with financial institutions. However, the analysis also reveals that the training explains only part of the variation in financial management, suggesting the influence of other factors. Therefore, accounting training programs should be developed to be more practical and tailored to the characteristics of MSME actors to ensure effectiveness
Co-Authors Ariyon Stefen Ndun Astrid Aryani Ndun Bunyani, Nur Aini David Ranlyns Efraim Selan Dwi Dersmi Selan Gavar Gregorius Gordianus Jado Jendri Kadek Jhon S.D.Liem Kornelius Dju Jani Kretisana Jagi Lende Dangga Made Susilawati Marselinda Agustin Hege Selan, Ongki Arwadi Stefanus Reinati Susilawati , Made Uly J. Riwu Kaho Wali, Carles Nyoman Waluwandja, Petrisia Anas