Article Per Year (5 Year)
p-Index From 2020 - 2025
1.048
P-Index
This Author published in this journals
All Journal Journal of Economic, Bussines and Accounting (COSTING) Trending: Jurnal Manajemen dan Ekonomi Jurnal Accounting UNIPA Jurnal Mahasiswa Kreatif
Wilhelmina Mitan
Universitas Nusa Nipa
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
ANALISIS MANAJEMEN KREDIT UNTUK MEMINIMALISIR KREDIT MACET PADA KSP KOPDIT SUBE HUTER Nurtiana Lam; Wilhelmina Mitan; Konstantinus Pati Sanga
Jurnal Accounting UNIPA Vol 2, No 1 (2023): Jurnal Accounting UNIPA
Publisher : Program Studi Akuntansi Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (354.955 KB) | DOI: 10.2221/accounting.v2i1.33

Abstract

This study aims to determine and analyze the application of credit management to minimize bad debts and credit management analysis related to NPL, CAR, LDR in KSP Kopdit Sube Huter. This study is included in the survey study, in which case the author went directly to the field to obtain data by conductinginterviews with credit department employees, managers and supervisory chairmen of KSP Kopdit Sube Huter. Based on the data, this study is included in a qualitative study with the aim of determining the extent of credit management applied to minimize bad debts and analysis of credit management related to NPL, CAR, and LDR in KSP Kopdit Sube Huter. This study uses a descriptive approach. The results of this study show that the implementation of credit management in KSP Kopdit Sube Huter has not been maximized. This is reinforced by evidence that the number of non-performing loans and the percentage of Non-Performing Loans (NPLs) from 2019 to 2021 tend to increase, but in terms of the standard ratio set by Bank Indonesia, Kopdit Sube Huter has reached the established standards, starting from the Capital Adequacy Ratio (CAR) and Loan Deposit Ratio (LDR).
Pengaruh Kesiapan UMKM Dalam Penerapan SAK EMKM (Studi kasus UMKM Tenun Ikat di Kabupaten Sikka) Matheus Yandris; Wilhelmina Mitan; Paulus Libu Lamawitak
Trending: Jurnal Manajemen dan Ekonomi Vol. 1 No. 4 (2023): Oktober : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v1i4.1458

Abstract

The purpose of this study was to determine the effect of educational background, business size, business age and SAK EMKM socialization on the readiness of UMKM Ikat Weaving in Sikka Regency in compiling financial reports based on SAK EMKM. This study uses a quantitative approach with primary data obtained from questionnaires distributed. The population in this study are SMEs engaged in the Ikat Weaving business in the Sikka district. The data analysis method uses regression analysis with the help of the SPSS Statistics version 22 program. The results of this study state that the variables of educational background, business size, business age, and socialization of SAK EMKM partially and simultaneously have a significant effect on the readiness of MSMEs in implementing financial reports based on SAK EMKM .
Peranan Koperasi Sangosay Dalam Pengembangan Sektor Usaha Mikro Kecil Dan Menengah (UMKM) Di Cabang Maumere Clara Rosmyati Tia; Wilhelmina Mitan; Pipiet Niken Aurelia
Trending: Jurnal Manajemen dan Ekonomi Vol. 1 No. 4 (2023): Oktober : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v1i4.1489

Abstract

This study aims to analyze the Role of the Sangosay Credit Cooperative in the Development of the Micro, Small and Medium Enterprises (MSMEs) Sector in the Maumere Branch. The method used in this study is descriptive qualitative with primary data and secondary data as data sources. Data collection techniques in the form of observation, interviews, and documentation using descriptive qualitative data analysis techniques. The results of the study show that the Maumere Branch Sangosay Credit Cooperative does not only act as a financial institution to assist Micro, Small and Medium Enterprises (MSMEs) in obtaining business capital but also as a money depository institution and as a facilitator. The role as a facilitator includes management facilitators in terms of providing socialization and assistance to MSME players, but the Sangosay Credit Cooperative has not yet carried out its role as a marketing facilitator and financial facilitator.
Analisis Pengaruh Aspek Sikap, Persepsi, Dan Emosi Terhadap Penerapan Sistem Akuntansi Persediaan Pada PT. Mitra Usaha Flores Merry Christanty; Wilhelmina Mitan; Yoseph Darius Purnama Rangga
Jurnal Mahasiswa Kreatif Vol. 1 No. 5 (2023): September : Jurnal Mahasiswa Kreatif
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jmk-widyakarya.v1i5.1241

Abstract

This study aims to determine the effect of attitudes, perceptions, and emotions on the implementation of the inventory accounting system that is run at PT. Flores Business Partners is a company that trades goods. The research population was all employees of PT. Flores Business Partners are 90 people. Meanwhile, the research sample was 55 respondents obtained from purposive sampling technique. Data collection in this research used primary data in the form of a questionnaire. The method of multiple linear regression analysis using SSPS 26. This study shows the results that the attitude aspect does not affect the application of the inventory accounting system. This is because the attitude of employees is classified as good so that they do the job according to the procedures set by the company. Meanwhile, aspects of perception and emotion influence the implementation of the accounting accounting system.
ANALISIS PEMAHAMAN PERSEPSI ANGGOTA DALAM MENINGKATKAN KEBIJAKAN RELAKSASI KREDIT PADA KSP KOPDIT OBOR MAS CABANG PASAR TINGKAT MAUMERE Laurensiana Patrisia Daseko; Wilhelmina Mitan; Pipiet Niken Aurelia
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 3 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i3.14229

Abstract

Laporan  ini  memberi tahu dampak kebijakan relaksasi kredit pada persepsi individu, terutama dalam konteks teori motivasi. Ini menyoroti bagaimana individu termotivasi untuk memenuhi kebutuhan mereka, mulai dari kebutuhan dasar hingga aktualisasi diri. Penelitian menunjukkan bahwa persepsi positif atau negatif mengenai relaksasi kredit dipengaruhi oleh seberapa baik kebijakan ini memenuhi kebutuhan individu. Jika anggota merasa bahwa relaksasi kredit akan bermanfaat, mereka cenderung mengembangkan pandangan positif; sebaliknya, jika mereka merasa kurang beruntung, persepsi negatif dapat muncul. Studi ini menggunakan metode kualitatif dengan teknik wawancara, observasi, dan analisis dokumen. Temuan menunjukkan bahwa memahami dinamika ini sangat penting bagi pembuat kebijakan untuk merancang kebijakan kredit yang efektif yang selaras dengan kebutuhan masyarakat, sehingga mendorong pertumbuhan ekonomi dan meningkatkan kesejahteraan individu secara keseluruhan.
EFEKTIVITAS PEMBIAYAAN UMKM TENUN IKAT MELALUI PINJAMAN MODAL OLEH KSP KOPDIT MEGU LEKUK HUBIN Maria Elisabeth Wawo; Wilhelmina Mitan; Wihelmina M. Y. Jaeng
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 3 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i3.14230

Abstract

Laporan akhir ini bertujuan untuk mengkaji ketidaktepatan pencapaian target atau tidak efektifnya suatu koperasi dalam setahun yang memberi modal kepada para UMKM tenun ikat yang ada di Desa Teka Iku. Hal ini disebakan karena para pengusaha tenun ikat tidak mengansur pinjaman tersebut sebagai pengembalian modal pada KSP Kopdit Megu Lekuk. Tujuan dari pemberian pembiayaan tersebut adalah untuk meningkatkan kinerja UMKM Tenun Ikat dengan melihat faktor keberhasilan usaha yaitu dari sisi pendapatan. Jika suatu pendapatan usaha meningkat maka pembiayaan yang diberikan tersebut efektif dalam meningkatkan kinerja UMKM. Efektivitas disini untuk menunjukkan seberapa berhasilnya suatu sasaran yang ditetapkan. Karena jika kegiatan UMKM semakin mendekati sasaran maka semakin efektif pembiayaan tersebut. Studi ini menggunakan metode kualitatif dengan teknik wawancara, observasi, dan analisis dokumen. Hasil kajian ini menunjukan bahwa Efektivitas pembiayaan yang dilakukan oleh KSP Kopdit Megu Lekuk terhadap UMKM tenun ikat menunjukkan hasil yang kurang efektif  hal ini disebabkan karena adanya beberapa tantangan yang perlu diatasi, khususnya terkait dengan manajemen pengembalian pinjaman dan kurangnya pendampingan dari koperasi. Oleh karena itu, koperasi perlu meningkatkan upaya dalam pendampingan keuangan serta memberikan edukasi kepada anggotanya agar keberlanjutan pembiayaan dapat terjaga.
Co-Authors Clara Rosmyati Tia Konstantinus Pati Sanga Laurensiana Patrisia Daseko Maria Elisabeth Wawo Matheus Yandris Merry Christanty Niken Aurelia, Pipiet Nurtiana Lam Paulus Libu Lamawitak Wihelmina M. Y. Jaeng Yoseph Darius Purnama Rangga