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All Journal Jurnal Akuntan Publik Jurnal Mahasiswa Kreatif Jurnal Simki Economic
Yoseph Darius Purnama Rangga
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

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Pengaruh Faktor Keperilakuan Organisasi Terhadap Sistem Akuntansi Keuangan Daerah Pada Badan Pengelola Keuangan Dan Aset Daerah Kabupaten Sikka Marlince Dipi Gapa; Henrikus Herdi; Yoseph Darius Purnama Rangga
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.1036

Abstract

This study aims to determine and examine the influence of organizational behavior factors on the implementation of the regional financial accounting system. This type of research is descriptive and quantitative research. The population in this study was the total number of employees divided into several divisions with a total of 51 employees. The sampling technique used was to use saturated sampling with the number of samples used was as many as 41 respondents taken based on questionnaires that returned. Data collection was carried out using questionnaires measured with Likert scales. The analysis methods used are Multiple Linear Regression Analysis, T Hypothesis Test, F Hypothesis Test and Coefficient of Determination. The results of this study show that superior support and training do not affect the implementation of the regional financial accounting system while the clarity of objectives has a positive effect on the implementation of the regional financial accounting system.
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.
Co-Authors Angelina Lale Buu Henrikus Herdi Marlince Dipi Gapa Merry Christanty Theresia Peni Kumanireng Wilhelmina Mitan Yosefina Andia Dekrita