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All Journal Journal Of Business, Finance, and Economics (JBFE) Neo Journal of economy and social humanities Jurnal Accounting UNIPA
Fransiscus De Romario
Universitas Nusa Nipa
Humanities Economics, Econometrics & Finance Social Sciences

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ANALISIS PENANGANAN KREDIT MACET DALAM UPAYA MENGURANGI TINGGINYA NON PERFORMANCE LOAN (NPL) PADA KSP KOPDIT OBOR MAS CABANG AGROBISNIS Juliana Susanti Fentura Leleln; Maria Nona Dince; Fransiscus De Romario
Jurnal Accounting UNIPA Vol 2, No 1 (2023): Jurnal Accounting UNIPA
Publisher : Program Studi Akuntansi Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (382.269 KB) | DOI: 10.2221/accounting.v2i1.34

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui penanganan kredit macet dalam upaya mengurangi tingginya Non Performance Loan pada KSP Kopdit Obor Mas Cabang Agrobisnis. Pengumpulan data dalam penelitian ini menggunakan metode  observasi, wawancara dan dokumentasi. Jenis penelitian ini menggunakan teknik analisis deskriptif kualitatif. Hasil penelitian ini menunjukkan bahwa faktor-faktor yang mempengaruhi terjadinya kredit bermasalah yaitu (1) Dari pihak kreditur yaitu kurang rutin dalam memonitoring usaha anggota. (2) Dari pihak debitur yaitu adanya perbedaan karakter anggota. Upaya KSP Kopdit Obor Mas dalam penanganan kredit bermasalah untuk menurunkan Non Performance Loan (NPL) adalah dengan cara restrukturisasi kredit: Rescheduling (Penjadwalan Ulang), Reconditioning (Penataan Kembali),Refinancing (Pendanaan Kembali).
Penerapan Akuntansi dalam Rumah Tangga : Studi Fenomenologi pada Ibu-ibu Rumah Tangga di Desa Maulo’o Kecamatan Paga Kabupaten Sikka Maria Adinda Nona Febi; Wilhelmina Mitan; Fransiscus De Romario
Journal Of Business, Finance, and Economics (JBFE) Vol 5 No 2 (2024): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v5i2.5682

Abstract

This study aims to examine the role of accounting in the Maulo'o Village community and how accounting is applied in households regarding four important things, namely budgeting, recording, decision making and long-term planning. This study uses a qualitative method with a phenomenological study approach. The results of the study indicate that the application of accounting in households plays a very important role in people's lives. The important role of accounting and the benefits of accounting in household life are useful for stabilizing household finances, controlling expenses and prioritizing primary needs and preventing families from debt activities. The application of accounting in the decision-making practices of eight housewife informants in Maulo'o Village always discusses with her husband in making decisions and also prioritizes primary needs such as children's education costs and does not forget to always save for future needs.
Analysis of the Implementation of International Standards on Auditing (ISA) in Internal Audit Practice at the Puskopdit Swadaya Utama with the Agency Theory Approach Urbanus Berni Mage; Konstantinus Pati Sanga; Fransiscus De Romario
Neo Journal of economy and social humanities Vol 3 No 4 (2024): Neo Journal of Economy and Social Humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v3i4.248

Abstract

This research aims to analyze the implementation of International Standards on Auditing (ISA) in internal audit practices at Puskopdit Swadaya Utama Maumere using the Agency Theory approach. This approach is used to understand the relationship between cooperative management as agents and cooperative members as principals in ensuring transparency and accountability. This research uses a qualitative method with a case study approach, where data is obtained through interviews, observation and document analysis. The research results show that Puskopdit Swadaya Utama has not fully implemented ISA standards. Some implementation indicators, such as internal control and documentation of audit procedures, have been implemented partially. However, there are obstacles in terms of limited human resources who understand the ISA standards in depth, as well as a lack of adequate technological support. In conclusion, although there are initial steps towards implementing ISA, greater efforts are needed to increase the capacity of internal auditors, strengthen oversight policies, and integrate technology that supports audit practices. It is hoped that the recommendations provided will help Puskopdit achieve more optimal audit standards in order to increase member trust and make cooperative management more transparent.
The Influence of Accounting Information System Usage and Human Resource Quality on the Performance of Micro and Small Enterprises in Tana Duen Village Aleksander Paskalinus Plewan; Maria Nona Dince; Fransiscus De Romario; Maria Goreti Mao Tokan
Neo Journal of economy and social humanities Vol 4 No 4 (2025): Neo Journal of Economy and Social Humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v4i4.357

Abstract

Based on the research conducted, the topic studied was the influence of the use of Accounting Information Systems (AIS) and the quality of Human Resources (HR) on the performance of Micro and Small Enterprises (MSEs) in Tana Duen Village. The purpose of this study is to analyse whether these two factors have a significant effect on improving MSE performance. The method employed is a quantitative approach using multiple linear regression analysis, where data were collected through questionnaires distributed to MSE actors in the village. The research results indicate that although the use of Accounting Information Systems (AIS) does not have a significant effect on the performance of Micro, Small, and Medium Enterprises (MSMEs), the quality of human resources has a considerable impact, with entrepreneurs who possess good skills and take responsibility demonstrating better performance. Furthermore, this study also found that the combined use of AIS and human resource quality has a significant impact on the performance of MSMEs. The contribution of this research provides valuable insights for the development of MSMEs in Indonesia, particularly regarding the importance of enhancing human resource capacity and optimising the use of accounting technology to improve performance.
Application of SWOT Analysis in Efforts to Develop Strategies for the Credit Union Bahtera Sejahtera Savings and Loan Cooperative Agustinus Saperius Kwure; Konstantinus Pati Sanga; Fransiscus De Romario; Magdalena Nona Ice
Neo Journal of economy and social humanities Vol 4 No 4 (2025): Neo Journal of Economy and Social Humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v4i4.361

Abstract

This study aims to analyze the strengths, weaknesses, opportunities, and threats in the development of strategies for KSP CU Bahtera Sejahtera through the application of SWOT analysis. The Research was conducted using a descriptive qualitative approach involving interviews with managers, financial staff, and cooperative members. The results of the study indicate that the cooperative has internal strengths, including friendly service, competitive loan interest rates, and strong solidarity among members. However, the weaknesses found include a lack of member understanding of cooperative principles and limitations in the application of digital technology. External opportunities that cooperatives can take advantage of include increasing public awareness of financial literacy and support from the government. Meanwhile, external threats come from fintech competition and changes in financial regulations. Based on these findings, this study recommends that cooperatives improve member literacy, develop digital infrastructure, and strengthen cooperative identity to remain competitive and grow sustainably. The application of SWOT analysis combined with the Resource-Based View theory provides a strong strategic foundation for the future development of cooperatives.
Co-Authors Agustinus Saperius Kwure Aleksander Paskalinus Plewan Juliana Susanti Fentura Leleln Konstantinus Pati Sanga Kristantia Usfunan Magdalena Nona Ice Maria Adinda Nona Febi Maria Goreti Mao Tokan Maria Nona Dince Maria Yerista Mindiyati Urbanus Berni Mage Wilhelmina Mitan Yosefina Andia Dekrita