Article Per Year (5 Year)
p-Index From 2021 - 2026
0.882
P-Index
This Author published in this journals
All Journal Neo Journal of economy and social humanities Jurnal Projemen UNIPA Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Siktania Maria Dilliana
Universitas Nusa Nipa
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
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.
Model Akuntansi Lingkungan Dalam Mengidentifikasi Biaya Lingkungan Pengelolaan Sampah Berbasis Open Dumping Di Tempat Pembuangan Akhir (TPA) Wairii Elisabeth Atika; Siktania Maria Dilliana; Yuliana Anggreani Dua Delang Kolit
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 3 No. 2 (2026): Juli: Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v3i2.283

Abstract

This study aimed to develop an environmental accounting model for Identifying environmental cost of open-dumping-based waste management at Wairii Final Disposal Site (TPA),  Kolisia Village, Magepanda District, Sikka Regency. This study employed a qualitative research method with a descriptive approach. Data were obtained through observation , interviews, documentation, and analysis of the Budget Implementation Document (Dokumen Pelaksana Anggaran/ DPA)  of the Sikka Regency Environmental Agency For Fiscal Year 2026. The results showed that the environmental cost components   successfully identified consisted of Prevention Costs and Internal Failure Costs, While Detection Costs and External Failure Costs had not been specifically allocated in the DPA. Based on these findings, this study produced an environmental accounting model that can be used as a basic for identifying and classifying environmental costs more systematically, thereby supporting decision-making for more effective and sustainable waste management.
Implementasi Sistem Informasi Berbasis Teknologi Dalam Pengelolaan Keuangan Untuk Meningkatkan Transparansi Pada Koperasi Simpan Pinjam Credit Union Bahtera Sejahtera Maria Melci; Siktania Maria Dilliana; Yuliana Anggreani Dua Delang Kolit
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.v13i1.1223

Abstract

Technology-based information systems play an important role in financial management to enhance transparency. Financial transparency is a crucial factor for the sustainability of financial institutions and for building members’ trust. This study aims to analyze the implementation of a technology-based information system in financial management to improve transparency at the Credit Union Savings and Loan Cooperative Bahtera Sejahtera. This research employed a descriptive qualitative approach with data collection techniques including observation, interviews, and documentation. The results indicate that financial management at Credit Union Bahtera Sejahtera has been conducted online using the ESCETE application. Through this application, members are able to independently access financial data, while the financial reporting process is carried out transparently and can be accounted for. Furthermore, financial management is implemented through several stages, including planning and budgeting, recording and processing financial transactions, internal control, reporting and accountability, as well as the application of financial governance and compliance. The implementation of a technology-based information system has proven to enhance transparency, strengthen accountability, and support increased member trust in cooperative management.
Kontribusi Sistem Tanggung Renteng Dalam Membentuk Perilaku Anggota Dan Mewujudkan Zero Bad Debt Maria Yuniwati Dua Kleruk; Wilhelmina Mitan; Siktania Maria Dilliana
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.v13i1.1227

Abstract

Savings and loan cooperatives play an important role in improving the economic welfare of their members. However, they frequently encounter the problem of non-performing loans (bad debt), which may threaten the institution’s financial stability. This study aims to examine the implementation of the joint liability system and and its contribution to shaping member’s behavior and achieving zero bad debt in the sudang sogor solot group at KSP Kopdit Sube Huter. A descriptive qualitative approach was employed using observation, interviews, and documentation collected during the internship period. The findings reveal that the joint liability system fosters discipline, responsibility, and solidarity among members through mutual supervision and shared accountability in loans and supports the achievement of zero bad debt. Therefore, the joint liability system serves not only as a financial risk management strategy but also as a social mechanism that strengthens member behavior and ensures the sustainability of the cooperative.
Analisis Resiko Keterlambatan Pembayaran Pinjaman Anggota Terhadap Stabilitas Keuangan Pada Ksp Cu Bahtera Sejahtera Moses Radja Tuka; Siktania Maria Dilliana; Maria Grasella Tunya
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.v13i1.1229

Abstract

Delayed loan repayment by members is one of the main risks that can affect the financial stability of savings and loan cooperatives. This study aims to analyze the risk of delayed loan repayment by members and its implications for financial stability at KSP CU Bahtera Sejahtera. The study employed a descriptive qualitative approach with data collected through observation, interviews, and documentation. The data consisted of primary data obtained from cooperative management and staff, as well as secondary data in the form of financial reports and non-performing loan data for the period 2022–2024. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The findings indicate that delayed loan repayment is influenced by members’ repayment capacity, weaknesses in credit monitoring, and unstable economic conditions of members. These conditions have an impact on cash flow, liquidity, and the overall financial health of the cooperative. The study highlights the importance of applying prudential principles in credit provision, strengthening credit monitoring systems, and utilizing non-performing loan data as a basis for risk management to maintain sustainable financial stability
Co-Authors Amanda Yecci Noeng Elisabeth Atika Konstantinus Pati Sanga Maria Grasella Tunya Maria Melci Maria Yuniwati Dua Kleruk Moses Radja Tuka Sesilia Ekarista Lewar Wilhelmina Mitan Yuliana Anggreani Dua Delang Kolit