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Evaluating Credit Cooperative Performance Through PEARLS Standards: Implications for Financial Management (2021–2023) Henny A. Manafe; Yolinda Yanti Sonbay; Paaskalis Seran
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 1 (2026): JIMKES Edisi January 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i1.4419

Abstract

The increasing role of credit cooperatives in supporting community-based financial inclusion requires continuous performance evaluation to ensure sustainability and competitiveness. Utilizing PEARLS performance standards, this study aims to comparatively analyze the performance of the Adiguna and Sami Jaya Credit Cooperatives for the years 2021 – 2023, and to identify factors that differentiate the performance levels of the two credit cooperatives. This study employs a descriptive quantitative research method by analyzing financial ratio data based on the PEARLS framework. The results show that in terms of protection, financial structure, and growth prospects, the Sami Jaya credit cooperative is found to have better performance compared to Adiguna. Meanwhile, regarding asset quality, return, costs, and liquidity, the two cooperatives are about at the same level in their performances. However, the Sami Jaya credit cooperative has slightly better performance than Adiguna. The average growth of Sami Jaya cooperatives was faster and more efficient. Both cooperatives need to improve their performances, specifically, the Adiguna credit cooperative needs to improve its protection ratio, financial structure, and the rate of return value.
BELANJA DESA SEBAGAI DETERMINAN INDEKS PEMBANGUNAN MANUSIA PADA 21 KABUPATEN DI PROVINSI NUSA TENGGARA TIMUR Putra Arismunandar Edon; M E Perseveranda; Henny A Manafe
Journal of Management Small and Medium Enterprises (SMEs) Vol 16 No 3 (2023): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v16i3.11572

Abstract

The objective of this study is to analyze the influence of village expenditure on the Human Development Index in 21 districts in East Nusa Tenggara Province. This is secondary data obtained from the official website of the Statistics Center Bureau (BPS), which contains all reports of income realization and expenditures of the village government in 21 districts in East Nusa Tenggara Province from 2017 to 2020. The methods of analysis used in this study are descriptive analysis and panel data analysis. Results show that, simultaneously, village government expenditures, community development expenditures, and capital expenditures positively and significantly influence the human development index. Partially, village government expenditures negatively and significantly influence the Human Development Index. Community development expenditures and capital expenditures positively and significantly influence the Human Development Index. Keywords: Village Government Expenditures; Community Development Expenditures; Capital Expenditures; Human Development Index
Evaluasi Penerapan Sistem Informasi Pemerintah Daerah (SIPD) dalam Pengelolaan Keuangan Daerah di Kabupaten Rote Ndao Agnes Fontanella Un Bau; Henny A. Manafe; Antonius Y.W.Timunen
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 2 No. 3 (2025): Agustus: 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.v2i3.1442

Abstract

The implementation of the Regional Government Information Sistem (Sistem Informasi Pemerintahan Daerah, SIPD) represents a strategic initiative to strengthen transparency, accountability, and efficiency in regional financial management. Designed to integrate financial data and facilitate standardized reporting across local government units, SIPD is regulated under Minister of Home Affairs Regulation No. 70 of 2019. However, in practice, the adoption of SIPD in various regions, including Rote Ndao Regency, encounters persistent technical and administrative challenges that limit its optimal utilization. This study aims to evaluate the effectiveness of SIPD in managing regional finances within Rote Ndao Regency. Using a qualitative descriptive approach, data were collected through in-depth interviews with key stakeholders, direct observation of system operations, and analysis of relevant documents. The findings reveal that SIPD implementation in Rote Ndao generally complies with the regulatory framework, indicating that the system has been formally adopted and is operational within the expected governance structure. Nonetheless, several issues undermine its effectiveness, including frequent system errors, limited functionality in accounting and reporting modules, and delays in data entry from organizational units. These limitations affect the timeliness, accuracy, and integration of financial reports, ultimately constraining decision-making processes. The study suggests that to fully realize SIPD’s potential, strategic improvements are required. These include enhancing the capacity and skills of human resources responsible for system operation, upgrading IT infrastructure to ensure system stability, and expanding SIPD’s features to meet practical accounting and reporting needs. The research contributes valuable insights for regional governments, policymakers, and system developers, emphasizing the need for continuous system refinement, targeted training programs, and infrastructure investment. By addressing these challenges, SIPD can serve as a more reliable and sustainable tool for promoting transparent and accountable regional financial governance.
Co-Authors A. Permatasari, Diah A. Sara, Muslikhan Abraham Manu, Iban Agapitus Hendrikus Kaluge Agnes Fontanella Un Bau Ahmadi Umar, Rikco Alfons Bunga Naen Anggraeny Paridy Anika Amalo, Patrichia Antonius Ndeok, Yohanes Antonius Y.W.Timunen Apryanus Fallo Arifin Arifin Atrisa Mantika, Sonya Awang, Rambu Marshanda Ayub Pariakan, Melki Ayuni Ayuni Ayuni, Ayuni Banusu, Mario Randi Bau Mau, Ignatia B. Beribe, Veren Brigitha Boka, Marthina Ona Bouk, Kornelia Bete Burhan, Mulyono Burin, Stefanie N. B. Burin, Stefanie N.B. C.H Dethan, Selvi Cipriano, Epifania Angelika Damanik, Reinheart Daniel Dami, Welhelmus David Manafe Davidson Juniardy Hadu, Charles Dedi Ariadi, I Putu Dems de Haan, Yandri Dethan, Selvi CH. Djawang, Jofret Umbu Soru Peku Djuang, Gaudensius E. H. J. FoEh, John E.H.J. FoEh, John Effendie, Jessica Medeline EHJ FoEh, John El Wahyuningsih Elis Islani Ruchiyat Elu, Yohana Evelin Maria Kristina Kono Fatima Mau, Ermelinda Fernandez, Hyronimus FoEh, John E.H.J Frem, Marianus Alfan Goretti Aran, Maria Gorety Malut, Maria Gradiana Bili, Maria Gregorius Rubo Wuwur, Yohanes H Kaluge, Agapitus Hadu, Charles D. J. Hamzah Hamzah Hamzah Harahap, Subur Hayati Rosna, Ros Hedwigh Hendrikus Temai Lejap Helena Da Conceicao Ximenes Helmon, Kristoforus Eugenius Crisen Henderika Medah, Mardiana Hendrikus Kaluge, Agapitus Here, Kaleb Julio Rona Hervita Nenobais, Audrey Ikramina Larasati Hazrati Havidz Irianto, Eugenius D. A. Islani Ruchiyat, Elis Jafrisma, Apolonia Jandry Marunduri, Vicktor Jermias Meda Jodjana, Kevin John E.H.J. Foeh John E.H.J. FoEh Jolanda Lisdawati Ndolu Jou Sewa Adrianus Kahi Dima Watupelit, Rambu Kaluge, Agapitus Kaluge, Agapitus H Katarina Elsa Jemadu Katarina Umiti Peuuma, Maria Keban, Hilaria Rosdiana Kefi, Desi Natalia Kitmoen, Adrianus Kletus Erom Kones, Thomas Koy, Karina Ristanti S. Kusumaningrum, Yohana Gerardiana Ika Laetitia Boliina Kromen, Maria Lani, Oshin Y. Limbu, Damita Lisdawati Ndolu, Jolanda Lolu, Margareta Lulan, Lodianus P. M. E. Perseveranda M.E. Perseveranda Manafe, Maria Melania Manuain, Erna Maria Angela Laba Naen Maria Bernadethe Mawarni Gelu Wutun Maria Florentina Lelu Daton Maria Helena Karmadina Maria Veronika Dora Wesso Maruli, Elia Marunduri, Vicktor Jandry Mau, Ignatia T. Bau Mau, Ignatia Thomasita Bau Mau, Januaria Benga Medeline Effendie, Jessica Minggu Mere, Dominikus Monika Sinlae, Lisjatim Nabuasa, Marchi Rocister Nale, Marsalina Nale, Marselina Natu, Cecilia Noviaty Navo, Andreas Hariyano Niha, Simon S Niha, Simon S. Niha, Simon Siha Obe, Regina Ola Klobor, Nikodemus P. Leo Soro, Crispim Paaskalis Seran Parada Monita Napitupulu Patrichia Anika Amalo Penana Lamawuran, Wilem Wadan Penu, Elfrida Cindi Perseveranda, M. E. Perseveranda, M.E, Perseveranda, M.E. Perseveransa, M. E Peuuma, Maria Katarina Umiti Philipus Tule Pramanasari, Indra Pratama, Maria Nindri Saputri Putra Arismunandar Edon Putra, Dewa Putu Sumardhika Putu S. Putra, Dewa R. Kanaf, Yohanes Rais, Mohamad Rekong, Karolina Rere Pauliana Bibiana Rere Paulina Bibiana Riwu, Elda E. J. Ros Hayati Rosna Rosaline Koli, Feby Rosdiana Keban, Hilaria Ruminah Ruminah Ruminah, Ruminah S. Sare, Martinus Samuel I. Leton Sapu, Godefridus R. Selfiana Goetha Seran, Paskalis Sewa Adrianus, Jou Siba Wadan, Agatha Simon Sia Niha Soedarmadji, Herly Sofronius Lamabelawa Sonbay, Yolinda Y. Stanis Man Suenita Molle, Sarah Taga Doko, Ramedes Talok, Damianus Tarigan, Rosmeri Br Thomas Ola Langoday Tule, Philipus Tyahya Whisnu Hendratni Ukkas, Ratnadilla Vanny Viola Tampy Vincent Gaspersz Warsiyem, Warsiyem Wesso, Maria Veronika Dora Widiyawati Harum, Krisensia Wilem Wadan Penana Lamawuran Wongsono, Briand Christofer Wutun, Maria B. M. G. Wutun, Maria B.M.G. Yanti Sonbay, Yolinda Yasinto, Yulius Yohana Elu Yohanes B.W. Thalibana Yohanes Suryadi Yohanes Suryadi, Yohanes Yolinda Yanti Sonbay Yunatan, Rikardus Outniel