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All Journal Owner : Riset dan Jurnal Akuntansi Al-Kharaj: Journal of Islamic Economic and Business Jurnal Pengabdian kepada Masyarakat Nusantara
Antonius Yohanes William Timuneno
Universitas Katolik Widya Mandira Kupang
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Kontribusi Literasi Keuangan dan Inklusi Keuangan Terhadap Kinerja Keuangan Sektor UMKM Di Kota Kupang Antonius Yohanes William Timuneno; Maria Goreti Malut; Rifdah Riyan Dara; Grace Rianti Latuheru
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1500

Abstract

This research was conducted at UKM Restaurant in Kupang City. The purpose of this study was to determine the effect of financial literacy and financial inclusion on the financial performance of UMKM Restaurants. This research uses a quantitative approach or it is also called a positivistic method because it is based on a positivism philosophy. To determine the sample using Simple Random Sampling and the sample used in thi sstudy were 50 respondents to the Restaurant in Kupang City as the primary data source, and data collection used a questionnaire (questionnaire) distributed at the Restaurant Kupang City. The data analysis technique used in this study is multiple linear regression analysis, t test and f test. The results of this study indicate that the variables of financial literacy and financial inclusion partially or simultaneously have a positive and significant effect on the financial performance of UMKM at Restaurants in Kupang City. Suggestions from this research are for restaurants to explore more about finance, for cooperatives & UMKM offices and financial institutions so that they can provide more education for the community and for further researchers it is hoped that they can add indicators and other variables.
Pelatihan Pencatatan Akuntansi Psak 69 Pada Kelompok Tani Terbit Baru Selfiana Goetha; Alfonsus R. Suninono; Antonius Yohanes William Timuneno; Beatrix Yuniarti Manehat; Maria Odriana Veronika Moy; Maria Velangkani Ndun
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 1 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (866.181 KB)

Abstract

Kelompok tani merupakan salah satu unit usaha dengan spesifikasi aset yang berbeda lewat kepemilikan komponen aset biologis yang dapat berupa tanah, tanaman pertanian maupun jenis hewan tertentu yang dipeternakan (PSAK 69). Namun, kesulitan dalam mendeteksi aset biologis menjadi hal paling konkrit yang dialami kelompok tani di Kota Kupang seperti yang terjadi pada kelompok tani Terbit Baru di Kecamatan Kupang Timur Wilayah Kabupaten Kupang Nusa Tenggara Timur. Program pengabdian berfokus pada upaya membantu kelompok tani Terbit Baru memaksimalkan komponen aset biologis yang sebenarnya dimiliki serta membantu kelompok tani dalam melakukan pencatatan atas kelompok aset biologis. Program ini dilakukan dengan memberikan pelatihan dimana substansi materi difokuskan pada penjelasan terkait kelompok aset biologi dan bagaimana membentuk laporan keuangan untuk merekapitulasi kelompok aset ini. Hasil kegiatan pengabdian yang telah dilakukan menunjukan adanya perubahan perilaku kelompok tani Terbit Baru dalam melakukan pembukuan aset biologis berdasarkan pedoman standar akuntansi keuangan No. 69 dengan persentase ketercapaian sebesar 50%. Nilai tersebut diprediksikan akan intensif meningkat menjadi 100% yang tervisualisasikan dalam tingkat pemahaman pembukuan yang berada pada tingkat sangat baik. Hasil ini juga menjadi referensi yang nantinya dapat disalurkan ke kelompok – kelompok tani lain lewat publikasi ilmiah program pengabdian ini agar dapat dijadikan referensi pengembangan dalam konteks yang serupa.
Locus of Control and Effectiveness of Bad Loans in Savings and Loan Co-operatives Antonius Yohanes William Timuneno; Maria Goreti Malut; Selfiana Goetha
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): SettingsVol. 8 No. 1 (2026): All articles in this issue include authors from 3
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.9861

Abstract

This study examines the relationship between locus of control and the effectiveness of minimizing bad debt risk among employees of Savings and Loan Cooperatives in Kupang City. A qualitative descriptive method with a case study approach was used, analyzing and refining informants’ responses to explain causal relationships between variables.Findings reveal the presence of both internal and external locus of control in credit distribution practices at the Swastisari, Adiguna, and Serviam Cooperatives, which served as the research objects. Interpretations of locus of control varied among cooperatives. The results indicate that Swastisari and Adiguna tended to operate with a predominantly external locus of control, while Serviam showed stronger indications of an internal locus of control. Each cooperative applied its own strategies to maintain credit effectiveness. However, the research indicates that effectiveness was closely linked to the locus of control perspective, with indicators such as timeliness and efficiency reflecting this orientation. Variations in implementation outcomes were related to the specific methods employed to achieve performance targets.Overall, the study suggests that these locus of control patterns contribute to relatively low credit risk across all three cooperatives. Nevertheless, significant indications of credit risk were found only in the Serviam Cooperative.
Co-Authors Alfonsus Rodriques Suninono Beatrix Yunarti Manehat Grace Rianti Latuheru Maria Goreti Malut Maria Odriana Veronika Moy Maria Velangkani Ndun Rifdah Riyan Dara Selfiana Goetha