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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.
Implementasi Pemberian Kredit Usaha Rakyat (KUR) pada KSP Kopdit Obor Mas Cabang Pasar Tingkat Angelina Lale Buu; Yosefina Andia Dekrita; Yoseph Darius Purnama Rangga
Jurnal Simki Economic Vol 7 No 1 (2024): Volume 7 Nomor 1 Tahun 2024
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v7i1.563

Abstract

This study aims to explain the implementation of People's Business Credit (KUR) at the KSP of the Obor Mas Cooperative Market Level Branch. The research method used is descriptive qualitative research. Data collection techniques are carried out by triangulation (combined observation, interviews, documentation). The subjects in this study included employees at KSP Kopdit Obor Mas Pasar Level Branch. The results showed that the Implementation of People's Business Lending (KUR) at the KSP Kopdit Obor Mas Pasar Level Branch has implemented the provision of KUR. In the implementation of the provision of people's business loans, the KSP Kopdit Obor Mas implements the provision of KUR in accordance with the provisions of KUR services regulated in the Regulation of the Minister of Cooperatives for Economic Affairs of the Republic of Indonesia No. 1 of 2023 concerning amendments to the regulation of the Coordinating Minister for Economic Affairs of the Republic of Indonesia No. 1 of 2022 concerning guidelines for the implementation of people's business loans.
Analisis Penerapan Sistem Pengendalian Internal dalam Menunjang Efektifitas Sistem Pemberian Kredit pada KSP. Kopdit Tuke Jung Kantor Pusat Nelle Theresia Peni Kumanireng; Henrikus Herdi; Yoseph Darius Purnama Rangga
Jurnal Simki Economic Vol 7 No 1 (2024): Volume 7 Nomor 1 Tahun 2024
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v7i1.565

Abstract

This research aims to analyze the implementation of the internal control system in supporting the effectiveness of the credit granting system at KSP. Kopdit Tuke Jung Nelle Head Office. This research uses a qualitative descriptive approach to analyze the implementation of the internal control system in supporting the effectiveness of the credit granting system at KSP. Kopdit Tuke Jung Nelle Head Office. Primary data was obtained through interviews with KSP managers. Kopdit Tuke Jung Nelle Head Office uses a structured question guide. Secondary data was obtained from literature sources and literature studies. Data analysis was carried out by identifying the factors causing bad credit and the internal controls implemented at the Kopdit Tuke Jung cooperative, Nelle Head Office. Implementation of an internal control system to support the effectiveness of the credit granting system at KSP. Kopdit Tuke Jung Nelle head office has been implemented well. However, in the credit granting procedure there are components that have not been implemented optimally.
PEMBERDAYAAN REMAJA MESJID AL HIDAYAH KOTA UNENG DALAM MENGELOLAH SAMPAH SEBAGAI UPAYA PENCEGAHAN PENYAKIT DAN MENINGKATKAN EKONOMI KREATIF Ode Irman; Yoseph Darius Purnama Rangga; Lodowik Nikodemus Kedoh; Sofiana Jelita; Febrianti Febrianti
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 6 (2024): Vol. 5 No. 6 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i6.39148

Abstract

Sampah masih menjadi salah satu sumber masalah kesehatan di Indonesia. Program bebas sampah tahun 2025 mewajibkan masyarakat memiliki kesadaran akan pentingnya menjaga lingkungan, akan tetapi pengetahuan dan keterampilan yang baik dalam mengelolah sampah masih sangat rendah. Tujuan kegiatan pengabdian kepada masyarakat ini adalah untuk membantu mitra remaja masjid Al Hidayah Kota Uneng dalam mengelolah sampah sebagai upaya pencegahan penyakit dan mendukung ekonomi kreatif. Pelaksanaan kegiatan yaitu 10-14 September 2024. Metode pelaksanaan kegiatan yaitu 1. Sosialisasi. Sosialisasi dilakukan dalam 3 sesi oleh narasumber, 2. Pelatihan. Pelatihan berupa bagaimana cara membuat ecobrick, ecoenzym dan membuat kerajinan sampah. 3. Penerapan teknologi. Teknologi yang diberikan yaitu gerobak sampah, spanduk terkait sampah dan buku panduan pengelolaan bagi remaja masjid. 4. Pendampingan dan evaluasi. Pendimpangan dan evaluasi dilakukan setiap 2 minggu sekali dan ke 5 yaitu keberlanjutan program. Keberlanjutan program yang diharapkan dengan membuka jalur diskusi jika ada kendala kegiatan. Terjadi peningkatan pengetahuan serta keterampilan dalam mengola sampah bagi remaja masjid Al Hidyah Kota Uneng. Untuk itu kami harapakan agar pemerintah utuk tetap mendukung segala bentuk kegiatan yang dilakukan oleh remaja masjid Al Hidayah Kota Uneng terkhusunya dalam mengelolah sampah.
Analisis Faktor-Faktor Yang Mempengaruhi Pendapatan Pedagang Di Pasar Alok Maumere Maria Martina Mboko; Henrikus Herdi; Yoseph Darius Purnama Rangga
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.v2i3.1194

Abstract

The purpose of this research is to identify and analyze the factors that affect the income of traders in Alok Maumere Market. The analytical method used in this study is an associative-specific method with a quantitative approach. The sample in this study were 84 respondents. The data used are primary data and secondary data. Retrieval of data using observation, interviews, and questionnaires. While the data analysis technique is a multiple linear regression analysis technique. The results of this study indicate that capital has no effect on the income of traders in the Alok Maumere Market. While working hours have a positive and significant effect on the income of traders at the Alok Maumere Market. So it can be concluded that both positive and significant business capital and working hours have an effect on the income of traders at the Alok Maumere Market.
Analisis Penerimaan Retribusi Pasar Alok Dalam Meningkatkan Pendapatan Asli Daerah Kabupaten Sikka (Studi Kasus Pada Dinas Perdagangan, Koperasi Dan UKM) Kornelia Kristina; Henrikus Herdi; Yoseph Darius Purnama Rangga
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.v2i3.1197

Abstract

This study aims to analyze the level of growth, level of effectiveness and contribution of alok market retribution revenue in increasing the local revenue of Sikka Regency. The method used in this research is a quantitative method. Data collection techniques using observation, interviews and documentation. Data analysis techniques using growth rate analysis, effectiveness level analysis, and contribution analysis. The results of this study indicate that the growth rate of alok market retribution acceptance is classified as unsuccessful with an average of 1.51%, the level of effectiveness of alok market retribution acceptance is classified as less effective with an average of 65.46%, and the contribution of market retribution revenue alok in increasing Sikka regency's own-source revenue is classified in the criteria of very less contribution with an average of 0.05%.
Analisis Penerapan Akuntansi Pertanggungjawaban Dengan Anggaran Sebagai Alat Pengendalian Biaya Pada Pintar Asia Swalayan Maumere Rosa Maria Bawang; Henrikus Herdi; Yoseph Darius Purnama Rangga
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.v2i3.1198

Abstract

This study aims to determine the extent to which responsibility accounting is implemented at Pintar Asia Swalayan and to evaluate the efficiency of cost control at Pintar Asia Swalayan Maumere. The analytical method used in this study is descriptive method, with data analysis techniques in the form of an overview of the application of responsibility accounting which refers to the 5 conditions for implementing responsibility accounting according to Mulyadi's theory. The results obtained in this study indicate that Pintar Asia Swalayan Maumere has not fully implemented the requirements for implementing responsibility accounting because the cost budgeting process has not involved all units in the company and there is no separation of costs between controlled and uncontrollable costs. Cost control is also not fully efficient because there is still a difference between budgeted costs and actual costs.
Tourist Motivation as a Mediator of Destination Attributes and Visit Intention at Klakat Watubaing Yoseph Darius Purnama Rangga; Antonius Philipus Kurniawan Gheta; Yulius Sersanto Rubu; Thresia Winarti; Kristina Sujila
Akuntansi Vol. 5 No. 1 (2026): Maret: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i1.3235

Abstract

Tourism plays a strategic role in regional economic development, making it essential to understand tourist behavior, particularly visit intention. This study aims to analyze the effect of destination attributes on visit intention and examine the moderating role of tourist motivation at Klakat Watubaing. A quantitative explanatory approach was employed using survey data collected from 100 tourists through accidental sampling. The data were analyzed using multiple regression and Moderated Regression Analysis (MRA). The findings reveal that destination attributes have a positive and significant effect on visit intention, indicating that aspects such as attractions, facilities, and accessibility are key determinants in influencing tourists’ decisions. Tourist motivation also has a positive and significant direct effect on visit intention. However, the interaction effect between destination attributes and tourist motivation is not significant, suggesting that motivation does not moderate the relationship between destination attributes and visit intention. These results imply that improving destination attributes should be the primary focus in increasing tourist visits, while motivation should be considered as an independent factor in understanding tourist behavior. This study contributes to the tourism literature by providing empirical evidence on the limited moderating role of motivation in emerging destinations.