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All Journal Journal on Education 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 Penerapan Metode Penyusutan Aset Tetap Pada Pabrik Tahu Tempe Waidoko Kel. Wolomarang Maria Dhapa; Henrikus Herdi; Wihelmina Maryetha Yulia Jaeng
Populer: Jurnal Penelitian Mahasiswa Vol. 2 No. 3 (2023): September : Jurnal Penelitian Mahasiswa
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/populer.v2i3.1244

Abstract

This study aims to know and analyze the depreciation method of fixed assets applied to the Tempe Waidoko Tofu Factory, Wolomarang Village. Research data is obtained from (secondary) data obtained from documentance and direct interviews with related parties. The analytical method used in this study is quantitative descriptive analysis, which is an analysis that describes the depreciation method of fixed assets applied by the Tempe Waidoko tofu factory Kelurahan Wolomarang using H straight-line depreciation method and double declining balance method. The results showed that the fixed asset depreciation method used in the tempeh tofu factory was a straight-line method. Because the straight-line method is greater in book value than the double declining balance method.
Pengaruh Kompetensi Sumber Daya Manusia Dan Moralitas Individu Terhadap Pencegahan Fraud Dalam Pengelolaan Dana Desa: (Studi Kasus pada Desa Tou Timur, Desa Pise, Desa Kota Baru Dan Desa Tou Kecamatan Kota Baru Kabupaten Ende) Emiliana Londa; Henrikus Herdi; Wihelmina Maryetha Yulia Jaeng
Populer: Jurnal Penelitian Mahasiswa Vol. 2 No. 3 (2023): September : Jurnal Penelitian Mahasiswa
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/populer.v2i3.1247

Abstract

This study aims to analyze the effect of human resource competence and individual morality on fraud prevention in village fund management. The sampling technique uses a purposive sampling technique. The data source used in this study is primary data, namely data obtained directly from respondents using a questionnaire. The sample in this study amounted to 40 respondents. Data processing in this study used the SPSS program. This study uses quantitative methods with multiple linear regression analysis techniques and hypothesis testing using the f test and t test. The results of this study indicate that human resource competence (X1) has a significant effect on fraud prevention in managing village funds (Y). Meanwhile, individual morality (X2) has a significant influence on fraud prevention in managing village funds (Y). Simultaneously the two independent variables, namely the competence of human resources and individual morality, simultaneously affect the dependent variable, namely the variable of fraud prevention in managing village funds.
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

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

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.
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 Katharina Yuneti Konstantinus Pati Sanga Laurina, Theresa Anselma Lorensius Jufrianus Siso Lusia Rechylia Luga Magdalena Femilia Nean Maria Dhapa Maria Nona Dince Marianus Ronaldito Deleng Marlina Kristanti Niken Aurelia, Pipiet Pipiet Niken Rineldis Lodan Theresa Yuliana Jaeng Valeria Eldyn Gula Wilhelmina Mitan Yosefina Andia Dekrita Yoseph D.Purnama Rangga Yulianti, Maria Helena