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Evaluasi Sistem Informasi Akuntansi Atas Prosedur Penerimaan dan Pengeluaran Dana Bantuan Operasional Penyelenggaraan Pendidikan Anak Usia Dini Kristantia Usfunan; Fransiscus De Romario
Jurnal Ekonomi dan Manajemen Vol. 2 No. 2 (2022): Juni : Jurnal Ekonomi dan Manajemen
Publisher : Amik Veteran Porwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (125.664 KB) | DOI: 10.55606/optimal.v2i2.504

Abstract

Pendidikan adalah hak setiap warga negara. Hal ini tergambar jelas pada tujuan bangsa Indonesia dalam UUD 1945 alinea ke-4 yang berbunyi “melindungi segenap bangsa Indonesia dan tumpah darah Indonesia, memajukan kesejahteraan umum, serta mencerdaskan kehidupan bangsa. Amanat suci untuk mencerdaskan kehidupan bangsa ini harus dimulai dalam diri setiap warga negara sejak kelahirannya. Pendidikan bagi setiap warga negara sejak kelahirannya kini dikenal dengan nama PAUD atau Pendidikan Anak Usia Dini. Pada dasarnya Pendidikan Anak Usia Dini merupakan upaya dan tindakan yang dilakukan oleh pendidik dan orang tua dalam proses perawatan, pengasuhan dan pendidikan bagi anak dengan menciptakan aura dan lingkungan dimana anak dapat mengeksplorasi pengelaman yang memberikan kesempatan kepadanya untuk mengetahui dan memahami pengalaman belajar yang diperolehnya dari lingkungan, melalui cara mengamati, meniru dan bereksperimen yang berlangsung secara berulang-ulang dengan melibatkan seluruh potensi dan kecerdasan anak.
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).
Analisis Penerapan Kebijakan Rescheduling Sebagai Upaya Penyelesaian Kredit Bermasalah Pada Koperasi Kopdit Pintu Air Cabang Bola Maria Yerista Mindiyati; Yosefina Andia Dekrita; Fransiscus De Romario
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.1038

Abstract

Branch Watergate Cooperative This study aims to determine the Application of Rescheduling Policy as an Effort to Resolve Non-Performing Loans at the Bola Branch Watergate Cooperative. The data collection techniques used were observation, interviews and documentation. The data analysis technique used is qualitative analysis, namely data collection and analysis, data reduction, data presentation, and verification or conclusions. The results of this study show that the causes of non-performing loans are: internal factors include: Less selective cooperatives in the analysis of credit, Lack of survey processes and the existence of family relationships. . External factors include mental factors, economic factors seen from the low income of members, member errors in calculating and not understanding well the business made so that they experience failure in managing the business, members are tempted by 3 times the share loan, and lack of communication. The implementation of rescheduling policy as an effort to resolve non-performing loans has gone well and meets the criteria. The rescheduling process was successful because most members were able to pay off the loan.
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.