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All Journal Journal of Economic, Bussines and Accounting (COSTING) Journal on Education Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Neo Journal of economy and social humanities Jurnal Kendali Akuntansi Jurnal Kewirausahaan dan Manajemen Bisnis CUAN Jurnal Accounting UNIPA Jurnal Mahasiswa Kreatif Student Research Journal Journal of Innovative and Creativity MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Konstantinus Pati Sanga
Universitas Nusa Nipa
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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PKM Kelompok Nelayan " Raja Tuna" di Kelurahan Wuring, Kecamatan Alok Barat, Kabupaten Sikka Konstantinus Pati Sanga; Barnabas Pablo P.W Bhokaleba; Cicilia Ayu Wulandari Nuwa; Maria Trappistin Ose Krowin; Theresia Vitriana Manise
ABDISOSHUM: Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Vol. 5 No. 1 (2026): Maret 2026
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/abdisoshum.v5i1.7230

Abstract

This community service program was carried out at the Tuna King Joint Business Group in Wuring Village, Sikka Regency, which faced the main problem in the form of low literacy and financial management of fisher households as well as the use of tuna cutting tools that were used and unhygienic, thus causing waste of production products. The purpose of this activity is to improve the financial management ability of fisher families while increasing production efficiency through the application of appropriate technology. The methods used are financial education and coaching which includes financial literacy education, practical training, and ongoing mentoring, as well as the procurement of 13 units of Victorinox Butcher Straight knives as a means of production. Evaluation was carried out using pre-test and post-test to measure the level of understanding of participants. The results of the activity showed a significant increase in financial management understanding, as shown by the increase in the average score of participants from 2.24 in the pre-test to 3.87 in the post-test. Participants also showed improved ability in recording daily transactions, calculating surplus and deficit, as well as planning savings and family investments. In addition, the use of Victorinox Butcher Straight knives results in cleaner and more precise cuts of tuna, reducing waste, and improving product quality and selling value. These findings show that the integration of family financial education with the provision of appropriate technology is effective in strengthening economic capacity and fishermen's welfare in a sustainable manner.
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 the Implementation of Financial Information Systems in Credit Cooperatives on the Quality of Financial Reports in the San Dominggo Hokeng KSP Kopdit and Ikamala KSP Kopdit Cooperatives Sesilia Ekarista Lewar; Konstantinus Pati Sanga; Siktania Maria Dilliana; Amanda Yecci Noeng
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.v4i4.350

Abstract

This study aimed to analyze the influence of implementing credit cooperative financial information systems on the quality of cooperative financial reports, using a case study at KSP Kopdit San Dominggo Hokeng and KSP Kopdit Ikamala. The research data were obtained from primary sources using questionnaires distributed to 42 respondents from both cooperatives. The data analysis method used in this study was simple regression analysis, and hypothesis testing was conducted using the t-test. The descriptive  analysis result showed that the variable of the credit cooperative financial information system in KSP Kopdit San Dominggo Hokeng and KSP Kopdit Ikamala was categorized as “Very Good” with an average score of 90,63. Likewise, the variable of financial report quality was categorized as “Very Good” with in average score of 88,2. The statistical result of the t-test indicated that the financial information system had a significant effect on the quality of financial reports. This means that an improvement in the financial information system could significantly enhance the quality of cooperative financial reports.
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.
Analysis of the Utilization of Village Funds in the Field of Community Empowerment to Improve the Welfare of the Adabang Village Community Anselma Vitusia Ajeng Wada; Konstantinus Pati Sanga; Petrus Da Silva; Thadeus Fransesco Quelmo Patty
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.v4i4.362

Abstract

This study aims to analyze the use of village funds in the field of community empowerment to improve community welfare in Adabang Village, Titehena District, East Flores Regency. The research adopts a qualitative descriptive method involving observation, interviews, and documentation. Informants include the Village Head, village officials, BPD members, and the community. Findings indicate that the use of village funds has focused on empowerment activities such as agricultural support, food security, and the development of early childhood education centers. The study also highlights issues such as limited community participation, weak administrative capacity, and lack of sustainability awareness. Nevertheless, the programs have contributed to improving social and economic welfare, reflecting public financial management principles of transparency, accountability, and participation.
ANALISIS PERILAKU MANAJERIAL DALAM MENGELOLA RISIKO SILANG PINJAM DENGAN PENDEKATAN THEORY OF PLANNED BEHAVIOR : STUDI KASUS KSP PUSKOPDIT SWADAYA UTAMA Archangela Girlani Aprilia; Konstantinus Pati Sanga; Paulus Libu Lamawitak
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/bhmyfw83

Abstract

Dalam era yang semakin kompleks, pengelolaan risiko menjadi aspek krusial bagi lembaga keuangan seperti Koperasi Simpan Pinjam (KSP). Laporan ini bertujuan menganalisis perilaku manajerial dalam mengelola risiko silang pinjam di KSP Puskopdit Swadaya Utama dengan pendekatan Theory of Planned Behavior, menggunakan metode deskriptif kualitatif. Teknik pengumpulan data meliputi observasi, wawancara, dan dokumentasi, dengan data primer dari wawancara manajemen dan data sekunder mengenai kredit macet periode 2019-2023. Hasil laporan magang menunjukkan bahwa manajemen KSP Puskopdit berperan sebagai fasilitator yang menerapkan prinsip kehati-hatian dan transparansi, serta prinsip 5C dalam pemberian pinjaman. Meskipun menghadapi risiko seperti kredit macet dan likuiditas, manajemen berhasil mengelola risiko melalui edukasi dan monitoring. Perilaku manajerial yang proaktif dan disiplin keuangan tercermin dalam hubungan baik dengan anggota, yang diperkuat oleh transparansi dan komunikasi efektif.  
Co-Authors Agustinus Saperius Kwure Amanda Yecci Noeng Andreas Rengga Anselma Vitusia Ajeng Wada Archangela Girlani Aprilia Barnabas Pablo P.W Bhokaleba Cicilia Ayu Wulandari Nuwa Desy Purnamasari Dionisius Duli Riang Petung Elisabeth Arnorce Fransiscus De Romario Henrikus Herdi Magdalena Nona Ice Maria Grasella Tunya Maria Lanselina Ayunda Maria Nona Dince Maria Selviana Runu Maria Trappistin Ose Krowin Novita Novita Nurtiana Lam Paulus Libu Lamawitak Petrus Da Silva Sesilia Ekarista Lewar Siktania Maria Dilliana Thadeus Fransesco Quelmo Patty Theresia Vitriana Manise Urbanus Berni Mage Wihelmina Maryetha Yulia Jaeng Wilhelmina Mitan Yuvita Arianti Doing