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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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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

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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

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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
ANALISIS PENGAWASAN TATA KELOLA KOPERASI DALAM MENINGKATKAN AKUNTABILITAS PADA KSP KOPDIT PINTU AIR CABANG KEWAPANTE Magdalena Femilia Nean; Andreas Rengga; Wihelmina Maryetha Yulia Jaeng
Jurnal Projemen UNIPA Vol 12 No 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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This research aims to analyze the goverance oversight mechanisms employed to enhance accountabillity at Pintu Air Credit Union, Kewapante Branch. A qualitative descriptive analysis approach was utilized, incorporating observation, interviews, and documentation as primary data collection techniques. The data sources comprised both primary and secondary data. The study involved five key informants: the Manager of Pintu Air Credit Union, Kewapante Branch, the supervisor, the Committee Chairperson, the Committee Vice-Chairperson, and the Account Officer. The findings reveal that Pintu Air Credit Union, Kewapante Branch, has established a disciplined internal oversight andof reporting system that promotes transparency while minimizing confilicts interest. Accountability is evidenced through comprhensive transactionaudits and robust internal control mechanisms. Responsibility in Pintu Air Credit Union, Kewapante Branch is seen in the obligations of each employee, especially in the inspection process affter collection to ensure that all transctions are recored correctly. The independence of both internal and external audits faclitates effective risk management. Fairness is evident in the organization’s open recruitment processes and equitable competency developments programs.
Conversion of the Belis Benjer Tradition into Financial Statements as a Form of Economic and Cultural Value in the Customary Law of Lusitada Village Jaeng, Wihelmina Maryetha Yulia; Tunya, Maria Grasella; Meka, Kornelius Yoseph Paga
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 9 No. 3 (2025): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i3.2938

Abstract

This study analyses the belis benjer tradition in Lusitada Village, Sikka Regency, as a form of economic and cultural value within customary law. The belis tradition, which involves the exchange of goods and animals between men and women in customary marriages, is transformed into financial statements to understand the economic aspects of this tradition. The purpose of the study is to convert the Belis Benjer tradition into a financial statement format that can provide the people of Lusitada Village with an understanding of the values and culture inherent in customary law, while also preserving the local culture. The method employed is a Mixed-Methods Approach with a sequential exploratory design, comprising four stages: collection and analysis of qualitative data, identification of features for testing, quantitative testing of the designed features, and interpretation of the test results. The research results indicate that the conversion of the belis benjer tradition into financial statements shows higher profits for women than for men; however, culturally, belis serves as a recognition of women's dignity and reinforcement of family relationships. This research is expected to provide useful information for the preservation of the belis tradition in Lusitada Village as well as for customary management policies that are more in line with local customary law.
Penerapan Akuntansi Pertanggungjawaban Dengan Anggaran Sebagai Alat Pengendalian Belanja Pada Komisi Pemilihan Umum Kabupaten Sikka Theresa Anselma Laurina; Henrikus Herdi; Wihelmina Maryetha Yulia Jaeng
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.4403

Abstract

Struktur organisasi suatu perusahaan atau instansi membagi tugas dan wewenang ke dalam unit-unit tertentu yang pada umumnya didasarkan pada fungsi, jenis pekerjaan, dan tanggung jawab sehingga memudahkan pimpinan dalam hal pengawasan dan pengendalian. Tujuan penelitian ini adalah Untuk mengetahui penerapan akuntansi pertanggungjawaban evaluasi anggaran dengan anggaran sebagai alat pengendalian pada Komisi Pemiihan Umum Kabupaten Sikka. Jenis penelitian ini menggunakan pendekatan kualitatif yang bersifat deskriptif yang mengarah pada pendeskripsian secara rinci dan mendalam baik kondisi maupun proses, dan juga hubungan atau saling keterkaitannya mengenai hal-hal pokok yang ditemukan pada sasaran penelitian. Hasil penelitian menunjukkan bahwa KPU Kabupaten Sikka belum sepenuhnya menerapkan akuntansi pertanggungjawaban secara optimal, Anggaran berfungsi sebagai alat utama pengendalian belanja di KPU Sikka, digunakan dalam perencanaan, pelaksanaan, pengawasan, dan evaluasi kegiatan, Evaluasi anggaran dilakukan secara rutin dengan membandingkan realisasi dan rencana anggaran.
Analisis Pengelolaan Keuangan Pendidikan Dalam Meningkatkan Akuntabilitas Dan Transparansi Pada Tk Panti Rini Sulastri, Hermina; Rengga, Andreas; Jaeng, Wihelmina Maryetha Yulia
Jurnal Projemen UNIPA Vol 13 No 1 (2026): Januari: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v13i1.1233

Abstract

This study examines the management of educational finances at TK Panti Rini with a focus on accountability and transparency. A descriptive qualitative approach was employed, utilizing observation, interviews, and documentation techniques. The results show that the financial management system at TK Panti Rini has implemented proportional mechanisms of planning, control, accountability, and transparency. Although the financial reporting has not fully adopted non-profit accounting standards such as ISAK 35, periodic supervision by the Foundation enhances monitoring and evaluation of fund management effectiveness. These findings indicate that the institution has applied accountability principles consistent with good governance practices.
The Role of Savings and Loan Cooperatives in Efforts to Develop Micro, Small, And Medium Enterprises (MSMEs), Especially in Fostered Vegetable Business Field KSP Kopdit Hiro Heling Yohanes Bosko Beding; Henrikus Herdi; Wihelmina Maryetha Yulia Jaeng; Marselus Don Bosko
Neo Journal of economy and social humanities Vol 3 No 3 (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.v3i3.221

Abstract

This research aims to optimize the role of savings and loan cooperatives in efforts to develop micro, small, and medium enterprises, especially in the field of vegetable business fostered by KSP. Kopdit Hiro Heling. In this study, qualitative data is used, namely data in the form of words or non-numbers. The qualitative data used in this study were obtained through interviews and observations. The analysis technique used in this study is by using an interactive analysis model. This model is used to dig up information about the credit risk that occurs. The results of the study show that KSP Kopdit Hiro Heling has a strategic position in developing the economic potential of its members through the provision of business capital, training, and marketing support. With a comprehensive strategy, this cooperative helps its members increase productivity, competitiveness, and business sustainability. KSP Kopdit Hiro Heling also has a significant role in improving the quality of life of its members through skills training, family economic stability, and collaboration support with external parties. These cooperatives not only meet basic economic needs but also help their members achieve personal success and social well-being.
Co-Authors . Musdalifa Aldolfus Lotak Andreas Rengga Balsano Amryanto Bhoka 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