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All Journal OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Neo Journal of economy and social humanities Jurnal Kewirausahaan dan Manajemen Bisnis CUAN Jurnal Riset Manajemen Jurnal Projemen UNIPA
Maria Viviana Nurak Lewar
Universitas Nusa Nipa, Sikka
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Kinerja Keuangan pada Kantor Pusat KSP Kopdit Pintu Air Rotat Ditinjau dari ROI, ROA dan ROE Maria Viviana Nurak Lewar; Maria Goreti Mao Tokan; Yoseph Darius Purnama Rangga
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 4 (2023): May 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i4.3436

Abstract

This study aims to determine the effect of ROA, ROE and ROI on financial performance. There are three independent variables, namely ROA, ROE and ROI, and the dependent variable is financial performance. The method used in this study is quantitative in associative form. The type of data in this study is time series data with a time period from 2016-2020. The source of financial statement data was obtained from the Head Office of KSP Kopdit Pintu Air Rotat. The analysis technique applied to this study is multiple linear regression. The analysis tool used is SPSS V.22. The results showed that the variable ROI, ROA and ROE had a positive and significant effect on profit growth. This is indicated by significant values of 0.004, 0.003 and 0.000 smaller than 0.05. While simultaneously ROI, ROA, and ROE have a positive and significant effect on profit growth with a significant value of 0.000.
Analisis Kinerja Keuangan KSP Kopdit Swasti Sari Berbasis Metode PEARLS Maria Viviana Nurak Lewar; Siktania Maria Diliana; Magdalena Nona Ice
JURNAL RISET MANAJEMEN (JURMA) Vol 2 No 3 (2024): September : Jurnal Riset Manajemen
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jurma.v2i3.2212

Abstract

This study aims to determine the results of financial performance analysis using the PEARLS (Protection, Effective Financial Structure, Asset Quality, Rates of Return and Costs, Liquidity, and Signs of Growth) method at KSP Kopdit Swasti Sari for the 2017-2021 period. The method used in this study is quantitative descriptive research. The variables used in this study are the financial performance of Credit Cooperatives based on the PEARLS method using 13 ratios according to the ACCU (Association of Asian Confederation of Credit Unions), and the data sources used are primary and secondary data. The results of the study show that the financial performance of KSP Kopdit Swasti Sari using 13 ratios from the PEARLS method shows that the performance is still unhealthy, because of these 13 ratios, many ratios are still in the bad and medium categories.
PENGARUH PENDAPATAN BUNGA PINJAMAN TERHADAP PROFITABILITAS KOPERASI PADA KSP KOPDIT PINTU AIR CABANG BAJAWA Sri Rejeki, Eka; Maria Diliana, Siktania; Lewar, Maria Viviana Nurak
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 1 (2024): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/oikos.v9i1.11306

Abstract

The purpose of the study was to determine the effect of loan interest income on profitability at KSP Kopdit Pintu Air Bajawa Branch. The type of research used in this study is a type of quantitative research with a causal associative approach method, the population used in this study is the financial statements at the KSP Kopdit Pintu Air Bajawa Branch. The samples used in this study were the remaining report of business results and the balance sheet report. The data analysis technique used in this study is a simple linear regression analysis with the tests used are descriptive statistical tests and inferential statistical tests, namely classical assumption tests, hypothesis tests, and determination coefficient tests. Data analysis was carried out using the Statistical Package for the Social Science (SPSS) program version 20. The results of this study show that the insignificance value of the variable loan interest income (X) is greater than the specified significance level of 0.05 (0.146> 0.05), thus it can be concluded that there is no influence between loan interest income (X) and cooperative profitability (Y).
Audit Kepatuhan Dan Kinerja Perusahaan: Sebuah Studi Literatur Konstantinus Pati Sanga; Thadeus Fransesco Quelmo Patty; Maria Viviana Nurak Lewar
Jurnal CUAN Universitas Nusa Nipa Maumere Vol 1 No 4 (2023): Desember : Jurnal Kewirausahaan dan Manajemen Bisnis CUAN
Publisher : Program Studi Kewirausahaan Universitas Nusa Nipa Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/cuan.v1i4.52

Abstract

Compliance auditing is an internal activity required by organizations to provide objective assurance and consultation, improve operations, and add value. This article discusses the concept, objectives, stages of a compliance audit, as well as its relationship to company performance. Compliance risk is a major concern, especially with regard to regulatory changes that can lead to compliance errors. Compliance audits play an important role in evaluating and ensuring a company's compliance with applicable regulations, identifying risks, and providing recommendations for improvement. The research method uses literature study by collecting data from various literature sources. The conclusion emphasizes the importance of compliance audits in reducing legal risks, identifying improvement opportunities, and enhancing security measures, as well as understanding their relationship with company performance to support long-term growth and reputation.
Analisis Efektifitas Dan Efisiensi Penggunaan Anggaran Pada Paroki Roh Kudus Nelle Keuskupan Maumere Maria Viviana Nurak Lewar; Tobias Joni Temu; Elisabet Luju; Yohanes Chrisantus Servrianus Moan Jawa
Jurnal Projemen UNIPA Vol. 12 No. 2 (2025): Mei: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The research titled "Analysis of the Effectiveness and Efficiency of the Use of the Parish Budget of the Holy Spirit Nelle" aims to analyze the level of effectiveness and efficiency in the use of the budget at the Holy Spirit Nelle Parish during a specific reporting period. The analysis is conducted by comparing the activity targets and budget with the actual realization. The results show that the average effectiveness of activities is only 45.95%, indicating that most activities have not been optimally achieved. Meanwhile, the efficiency of budget utilization is recorded at 29.48%, which shows a low level of spending compared to the allocated funds. These findings indicate a gap between the planning and implementation of parish programs. Some programs have not been realized at all despite having a budget allocated. Therefore, improvements are needed in program planning, adjustments in budget allocations according to implementation capacity, as well as strengthening the monitoring and evaluation system to enhance accountability and financial performance of the parish moving forward.
Analysis of the Implementation of Internal Control in the Presentation of Financial Statements Based on SAK ETAP at KSP Kopdit Tuke Jung Evivivania, Emilia; Herdi, Henrikus; Aurelia, Pipiet Niken; Lewar, Maria Viviana Nurak
Neo Journal of economy and social humanities Vol 4 No 3 (2025): Neo Journal of Economy and Social Humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v4i3.227

Abstract

This study aims to determine the application of internal control in the presentation of financial statements based on SAK ETAP at KSP Kopdit Tuke Jung. This type of research uses a qualitative descriptive approach. Data analysis is carried out by organizing data, describing it into units, synthesizing, organizing it into patterns, choosing which ones are important and what will be learned, and making conclusions that can be told to others—the application of internal control in the presentation of financial statements based on SAK ETAP on KSP. Kopdit Tuke Jung has not been implemented properly. Analysis of the implementation of internal control in the presentation of financial statements based on SAK ETAP conducted on KSP. Kopdit Tuke Jung related to the control environment, risk interpretation, control activities, information and communication, and monitoring are quite effective. However, there are still some weaknesses, especially in the aspect of mastering the technical mastery of financial reporting according to SAK ETAP.
Co-Authors Aurelia, Pipiet Niken Elisabet Luju Evivivania, Emilia Henrikus Herdi, Henrikus Konstantinus Pati Sanga Magdalena Nona Ice Maria Diliana, Siktania Maria Goreti Mao Tokan Siktania Maria Diliana Sri Rejeki, Eka Thadeus Fransesco Quelmo Patty Tobias Joni Temu Yohanes Chrisantus Servrianus Moan Jawa Yoseph Darius Purnama Rangga