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All Journal Journal on Education JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Community Development Journal: Jurnal Pengabdian Masyarakat Gemilang: Jurnal Manajemen dan Akuntansi Populer: Jurnal Penelitian Mahasiswa Neo Journal of economy and social humanities Jurnal Mutiara Ilmu Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Kewirausahaan dan Manajemen Bisnis CUAN Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Accounting UNIPA Jurnal Projemen UNIPA Journal of Innovative and Creativity Strategi : Jurnal Manajemen Akuntansi dan Ekonomi Pajak: Perspektif Global
Wihelmina Maryetha Yulia Jaeng
Universitas Nusa Nipa
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Pengaruh Kualitas Pelayanan, Partisipasi Anggota dan Motivasi Berkoperasi Terhadap Sisa Hasil Usaha : (Studi Kasus pada Koperasi KSP Kopdit Pintu Air Cabang Lekebai) Lorensius Jufrianus Siso; Pipiet Niken; Wihelmina Maryetha Yulia
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 4 (2024): Oktober : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i4.3188

Abstract

This research aimed to examine the impact of member participation, service quality, and cooperative motivation on the business performance of KSP Kopdit Pintu Air Lekebai Branch. The research gathered primary data through the distribution of questionnaires to 97 members of the KSP Kopdit Pintu Air of Lekebai Branch. The data was analyzed using multiple linear regression analysis. Hypothesis testing was conducted using the F-test and t-test. Based on the descriptive analysis, the service quality variable falls into the "Fairly Good" category at 67.15%, member participation was at 62.04% in the same category, cooperative motivation was at 72.9% in the "Good" category, and the remaining business results variable was at 67.8% in the "Fairly Good" category. The t-test results indicate that service quality, member participation, and motivation to cooperate influence the remaining business results. Additionally, the F-test results show that service quality, member participation, and motivation to cooperate have a significant impact on the remaining business results. In conclusion, it can be inferred that service quality, member participation, and motivation to cooperate have a significant effect, either individually or collectively, on the remaining business results.
Analisis Non Performing Loan Untuk Menilai Profitabilitas Pada Bank Rakyat Indonesia (Persero) Tbk yang Terdaftar di BEI Periode 2021-2023 Wihelmina Maryetha Yulia Jaeng
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 3 (2024): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i3.3222

Abstract

A State-Owned Enterprise is a business entity whose capital is largely owned by the state. Thus, all BUMN activities are generally supervised by the state. The aim of this research is to find out and explain NPL in assessing profitability at BRI (Persero)Tbk which is listed on the IDX for the 2021-2023 period. The ratios used in assessing profitability are ROA, ROE, NPM. This research method uses a quantitative descriptive approach. The results of this research show that the NPL from 2021 is 3.08%, in 2022 it is 2.82% and in 2023 it is 3.12%, while ROA, ROE and NPM have increased over the three years. NPL at BRI (Persero) Tbk registered on the IDX for the 2021-2023 period experienced increases and decreases in the good category of ≤ 5% and the banking ability to generate profits was measured based on profitability ratios.
Pengaruh Kepatuhan Pengendalian Internal terhadap Perilaku Etis Karyawan dalam Sistem Penggajian : (Studi kasus pada karyawan KSP Kopdit Tuke Jung) Marlina Kristanti; Henrikus Herdi; Wihelmina Maryetha Yulia Jaeng
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 4 (2024): November: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i4.498

Abstract

This study aimed to examine the effect of internal control compliance on employee ethical behavior within the payroll system at KSP Kopdit Tuke Jung. The research utilized an associative approach with a causal relationship and employed a quantitative method. The population and sample consisted of all employees at KSP Kopdit Tuke Jung, totaling 62 respondents. Data analysis was performed using multiple linear regression with the Statistical Package for the Social Sciences (SPSS). The findings revealed that partially: (1) Control environment did not have a significant effect on employee ethical behavior within the payroll system, (2) Risk assessment did not significantly impact employee ethical behavior within the payroll system, (3) Control activities had a significant effect on employee ethical behavior within the payroll system, (4) Information and communication did not significantly affect employee ethical behavior within the payroll system, and (5) Monitoring had a significant effect on employee ethical behavior within the payroll system. Simultaneously, the independent variables collectively influenced the dependent variable.
Analisis Rasio Solvabilitas, Likuiditas, dan Rentabilitas Tahun 2021-2023 Pada PT. Perusahaan Listrik Negara (PERSERO) Wihelmina Maryetha Yulia Jaeng; Katharina Yuneti
Jurnal Projemen UNIPA Vol 11 No 3 (2024): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v11i3.757

Abstract

PT Perusahaan Listrik Negara (Persero) (PLN) is one of Indonesia's largest state-owned enterprises (SOEs) responsible for providing electrical energy to the public and industries. This study aims to analyze the financial performance of PT PLN (Persero) during the 2021-2023 period through financial ratios, including solvency, liquidity, and profitability ratios. The data used is sourced from the annual reports of PT PLN (Persero) and analyzed using a quantitative descriptive approach. The results show a positive trend in the company's financial performance. The solvency ratio, as indicated by the debt to equity ratio, decreased from 42.71% in 2021 to 39.01% in 2023, reflecting the company's efforts to reduce debt levels. Liquidity ratios, including the current ratio and cash ratio, demonstrated significant improvements, indicating the company's enhanced ability to meet its short-term obligations. Profitability ratios such as return on equity (ROE) and return on assets (ROA) also increased, reflecting the efficiency of asset management and effective investment strategies. This study concludes that PT PLN (Persero) showed improved financial performance during the study period. For better financial sustainability, it is recommended that the company prioritize the use of retained earnings and equity capital to reduce reliance on debt and optimize asset management to support financial growth.
Analisis Non Performing Loan Untuk Menilai Profitabilitas Pada Bank Rakyat Indonesia (Persero) Tbk yang Terdaftar di BEI Periode 2021-2023 Wihelmina Maryetha Yulia Jaeng
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 3 (2024): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i3.3222

Abstract

A State-Owned Enterprise is a business entity whose capital is largely owned by the state. Thus, all BUMN activities are generally supervised by the state. The aim of this research is to find out and explain NPL in assessing profitability at BRI (Persero)Tbk which is listed on the IDX for the 2021-2023 period. The ratios used in assessing profitability are ROA, ROE, NPM. This research method uses a quantitative descriptive approach. The results of this research show that the NPL from 2021 is 3.08%, in 2022 it is 2.82% and in 2023 it is 3.12%, while ROA, ROE and NPM have increased over the three years. NPL at BRI (Persero) Tbk registered on the IDX for the 2021-2023 period experienced increases and decreases in the good category of ≤ 5% and the banking ability to generate profits was measured based on profitability ratios.
Penerapan Akuntansi Lingkungan dalam Pengolahan Limbah Botol Plastik di SDI Lisabheto Theresa Yuliana Jaeng; Katharina Yuneti; Wihelmina Maryetha Yulia Jaeng
Jurnal Riset Akuntansi Vol. 3 No. 2 (2025): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v3i2.3144

Abstract

Global environmental issues demand early awareness, including in environmental accounting. This study aims to improve SDI Lisabetho students' understanding of environmental accounting concepts and desires through community education and mediation. An interactive approach is applied by practicing processing plastic bottle waste into plant pots, providing direct experience of the importance of protecting the environment. The results of the study showed an increase in students' awareness of the environmental impacts of economic activities and the role of individuals in desires. In addition, students better understand how accounting reporting can include social and environmental aspects. The implications of this study emphasize the importance of integrating environmental accounting education into the elementary school curriculum to form a generation that cares about the environment and has a deep understanding of environmental accounting. Thus, it is hoped that students can adopt environmentally friendly habits, contribute to maintaining a balance between the economy, society, and ecology, and have critical awareness of the long-term impacts of economic activities on the environment. Introducing environmental accounting from an early age can also be a strategic step in creating a more responsible and sustainable society in the future.
EVALUASI KINERJA KEUANGAN SELAMA PANDEMI COVID 19 PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020–2023 Theresa Yuliana Jaeng; Wihelmina Maryetha Yulia Jaeng
Jurnal Projemen UNIPA Vol 12 No 2 (2025): Mei: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v12i2.989

Abstract

This study aims to analyze the financial performance of five food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period using financial ratios. The analyzed ratios include liquidity (Current Ratio), profitability (ROA, ROE, NPM), solvency (DAR, DER), and activity (TATO, FATO). The data were obtained from officially published annual financial reports. The results of the analysis show that PT Delta Djakarta Tbk demonstrated the most balanced performance, with strong liquidity, profitability, and solvency. In contrast, PT Sariguna Primatirta Tbk, despite showing high efficiency in fixed asset utilization, exhibited high leverage and low profitability. The findings of this study can serve as a basis for strategic decision-making for both investors and company management.
Analisis Piutang Tak Tertagih Terhadap Sisa Hasil Usaha (SHU) Koperasi Simpan Pinjma Kopdit Pintu Air Cabang Kloangpopot Yulianti, Maria Helena; Herdi, Henrikus; Jaeng, Wihelmina Maryetha Yulia
Jurnal CUAN Universitas Nusa Nipa Maumere Vol 3 No 3 (2025): Jurnal Kewirausahaan dan Manajemen Bisnis CUAN
Publisher : Program Studi Kewirausahaan Universitas Nusa Nipa Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/cuan.v3i3.140

Abstract

This study aims to determine the impact of uncollectible receivables analysis on the operating results of the Kloangpopot branch of the Pintu Air Savings and Loan Cooperative. Employing a quantitative research methodology with a descriptive approach, this in vestigation examines various financial indicators. The findings reveal that several ratios- including receivable turnover ratio, average collection period (ACP), arrears ratio, collection ratio, effectiveness ratio, and profitability ratios comprising profit margin, ROI (Rate of Total Investment), and ROA (Rate On Total Asset)- Have demonstrated tuitiontion. These fluctuations indicate that the cooperative has not been operating effectively in terms of receivables collection management and has not fully optimized its asset utilization capabilities for long-term sustainability. Despite these fluctuations, the receivable turnover ratio can be considered generally favorable. Furthermore, while exhibiting fluctuation, the profit margin ratio has maintained a percentage above 80% from 2020-2024. These findings suggest that the Kloangpopot branch of the Pintu Air Savings and Loan Cooperative demonstrates sound financial performance and effective cost management strategies conducive to the cooperative’s future growth and development.
ANALISIS PENENTUAN BIAYA PEMBUATAN AKTA JUAL BELI BERDASARKAN ASPEK AKUNTANSI KEPERILAKUAN ( Studi Kasus Pada Kantor Notaris Dan Pejabat Pembuatan Akta Tanah Gervatius Portasius Mude, S.H., M.H) Fransiska Natalia Desita; Pipiet Niken Aurelia; Wihelmina Maryetha Yulia Jaeng
Jurnal Projemen UNIPA Vol 12 No 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to analyze the mechanism of determining the cost of drafting a Sale and Purchase Deed (AJB) based on behavioral accounting aspects at the office of Notary and Land Deed official (PPAT) gervatius Portasius Mude, S.H., M.H in Sikka Regency. The problems raised in this study included how the menchanism of AJB cost determination was carried out and how behavioral accounting aspects were applied in this practice. The study employed a qualitative descriptive approach with a case study method. Data were obtained throught interviews, observation, and documentation, then analiyzed using five behavioral accounting aspecst according to Suartana (2010), namaly : firm theory and managerial behavior, budgeting and planning, decision-making, control, and reporting. The results showed that the determination of AJB costs was not solely based on ATR/BPN regulations of 1%, but also considered the client's socio-economic flexibility. The mechanism of cost determination was conducted orally and through negotiation. Values such as ethics, professionalism, and service became important considerations in decision-making. The findings implied that managerial decisions in AJB cost determination were strongly influenced by individual behavior, leadership characteristics, and socio-contextual considerations.This study aligns with agency theory, which emphasizes the principal-agent relationship between clients and Notary/PPAT, as well as the importance of transparency and control in minimizing conflicts of interest
ANALISIS PENGUNGKAPAN SUSTAINABILITY REPORT BERDASARKAN GRI STANDARDS PADA PT. BANK CENTRAL ASIA, TBK DAN PT. BANK MANDIRI (PERSERO), TBK (STUDI KASUS PADA BURSA EFEK INDONESIA) Lusia Rechylia Luga; Wilhelmina Mitan; Wihelmina Maryetha Yulia Jaeng
Jurnal Projemen UNIPA Vol 12 No 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyse the disclosure and compliance level of Sustainability Reporting based on the GRI Standards 2021 at PT. Bank Central Asia, Tbk and PT Bank Mandiri (Persero), Tbk for the 2023 period. The research employs a qualitative descriptive methodology Data collection methods unlized in this study include documentation analysis, literature review, and internet research. The data analysis techniques consist of content analysis and comparative methods. The findings indicate that both banks have disclosed sustainability information in accordance with the GRI Standards, albeit with varying degrees of completeness and detail PT Bank Mandiri (Persero), Tbk demonstrates a more comprehensive level of disclosure that is better aligned with GRI standards compared to PT. Bank Central Asia, Tbk, particularly in specific disclosures. Regarding compliance levels, PT. Bank Central Asia, Tbk achieved 100% compliance with general disclosures in its Sustainability Report, classified as "Fully Applied." while the overall compliance with specific disclosures reached 38%, categorized as "Limited Disclosure" Conversely, PT. Bank Mandiri (Persero), Tbk attained 100% compliance with general disclosures, also classified as "Fully Applied, and achieved 50% compliance with specific disclosures, categorized as "Partially Applied
Co-Authors . Musdalifa Aldolfus Lotak Andreas Rengga Balsano Amryanto Bhoka Beding, Yohanes Bosko Bosko, Marselus Don Emiliana Londa Fransiska Natalia Desita Fransiskus Nong Anis Henrikus Herdi Henrikus Herdi Henrikus Herdi Henrikus Herdi, Henrikus Katharina Yuneti Konstantinus Pati Sanga Lorensius Jufrianus Siso Lusia Rechylia Luga Magdalena Femilia Nean Maria Dhapa Maria Nona Dince Marianus Ronaldito Deleng Marlina Kristanti Marselus Don Bosko Meka, Kornelius Yoseph Paga Niken Aurelia, Pipiet Pipiet Niken Rengga, Andreas Rineldis Lodan Sulastri, Hermina Theresa Anselma Laurina Theresa Yuliana Jaeng Tunya, Maria Grasella Valeria Eldyn Gula Wilhelmina Mitan Yohanes Bosko Beding Yosefina Andia Dekrita Yoseph D.Purnama Rangga Yulianti, Maria Helena