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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) International Journal of Business, Law, and Education Prima Abdika: Jurnal Pengabdian Masyarakat Governors West Science Social and Humanities Studies INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE
Dwi Dersmi Selan
Universitas Persatuan Guru 1945 NTT
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Public Health Social Sciences Other

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Journal : Governors

 1 
The Effect Of Debt On Residual Business Results Nabu, Herti; Susilawati , Made; Selan, Dwi Dersmi
GOVERNORS Vol. 4 No. 2 (2025): August-November 2025 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i2.6604

Abstract

The purpose of this study is to determine the extent of the influence of debt on the remaining operating results of the Kopdit Swasti Sari Kupang Savings and Loan Cooperative in 2021-2023. The method used in this study is descriptive quantitative using simple linear regression analysis techniques. The population and sample in this study are all financial statements of debt and SHU of the Swasti Sari Cooperative from 2021-2023. The data sources in this study use primary and secondary data. Data collection techniques in this study are interviews, documentation and literature studies. This research was conducted at the Swasti Sari Kupang Savings and Loan Cooperative using data analysis techniques are financial report data from 2021-2023. The variables used in this study are Debt (X) and Operating Surplus (Y). Data processing in this study uses SPSS Version 21. The results of the study obtained a regression equation Y= 2046383657.698+,001 bX, meaning that each factorincrease of one rupiah in total debt (X) will increase the SHU value by 0.001 rupiah and the value is significant for total debtis 0.047 which shows that total debt has a significant influence on SHU because the significance value is less than 0.05.
The Role of SISKEUDES in Enhancing Accountable and Transparent Village Financial Governance Selan, Dwi Dersmi
GOVERNORS Vol. 4 No. 3 (2025): December 2025-March 2026 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i3.7888

Abstract

This study aims to examine the effectiveness of the implementation of the Village Financial System (SISKEUDES) in strengthening village financial governance in Nunmafo Village during the 2022–2024 period. Employing a qualitative descriptive case study approach, data were collected from village officials and SISKEUDES operators through in-depth interviews, direct observation, and document analysis. Primary and secondary data were analyzed using a governance-based effectiveness framework encompassing transparency, accountability, participation, and administrative control. Data validity was ensured through triangulation of interview findings and village financial management documents. The findings indicate that SISKEUDES has contributed positively to improving the accuracy and efficiency of village financial reporting and facilitating financial monitoring processes. However, when assessed against the established effectiveness criteria, the system is categorized as moderately effective due to persistent constraints related to human resource capacity and infrastructure readiness. Limited educational background, insufficient technical training and unstable internet connectivity hinder real-time data processing and optimal system utilization. This study contributes to the existing literature by moving beyond a purely technical evaluation of SISKEUDES and offering a governance-oriented assessment of its effectiveness in a resource-constrained village context. The findings provide practical insights for policymakers and supervisory institutions in designing more context building and infrastructure support strategies to enhance village financial governance    
Co-Authors Andriya Risdwiyanto Antesty, Sella Aplonia Atto Bekti Utomo Budi Sulistiyo Nugroho Judijanto, Loso Kretisana Jagi Loso Judijanto M. Ali Mauludin M. Ali Mauludin Made Susilawati Made Susilawati Marselinda Agustin Hege Nabu, Herti Nugroho, Budi Sulistiyo Oce A. Langkameng, Oce A. Oktoviana Meluk Rina Destiana Sekoni, Rocky Paulus Susilawati , Made Thalib, Najdah