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All Journal Neo Journal of economy and social humanities Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Jurnal Kendali Akuntansi Jurnal Kewirausahaan dan Manajemen Bisnis CUAN MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Andreas Rengga
Universitas Nusa Nipa
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Rasio Keuangan Dalam Mengukur Kinerja Keuangan Studi Kasus Pada KSP Kopdit Pintu Air Cabang Kewapante Martha Renilda; Andreas Rengga; Kristiana Reinildis Aek
Jurnal CUAN Universitas Nusa Nipa Maumere Vol 1 No 2 (2023): Juni : Jurnal Kewirausahaan dan Manajemen Bisnis
Publisher : Program Studi Kewirausahaan Universitas Nusa Nipa Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/cuan.v1i2.27

Abstract

This research aimed to determine the financial performance of the Pintu Air Credit Union of Kewapante Branch assessed based on financial rations. The samples in this research were balance reports and remaining results reports of the Pintu Air Credit Union of Kewapante Branch for the 2017-2021 period. The type of data used was secondary data. Data collection through documentation and interviews. The analysis technique used was the ratio of liquidity, solvency, profitability, and activity based on the Regulation of the Minister of Cooperatives and SMEs of the Republick of Indonesia Number 06/per/M.KUKM/V/2006 concerning guidelines for evaluating cooperatives with achievements or award cooperatives. The results revealed that the financial performance of Pintu Air Credit Union of Kewapante Branch for the 2017-2021 period as a whole had an average performance that was rated D “Not Good”. Meanwhile in each of the 5 years ratio, liquidity was in the category of unfavorable, solvency, and profitability were in the category of good enough, while activity was in the category of very good.
Analisis Rasio Keuangan Mengunakan Rasio Likuiditas, Profitabilitas Dan Solvabilitas Untuk Menilai Kinerja Keuangan Pada KSP Kopdit Obor Mas Maria Selviana Runu; Andreas Rengga; Konstantinus Pati Sanga
Jurnal CUAN Universitas Nusa Nipa Maumere Vol 1 No 3 (2023): September : Jurnal Kewirausahaan dan Manajemen Bisnis
Publisher : Program Studi Kewirausahaan Universitas Nusa Nipa Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/cuan.v1i3.41

Abstract

The background of this research was conducted to determine the financial performance of Obor Mas Credit Union by using Liquidity Ratio, Profitability Ratio, and Solvency Ratio by analyzing its financial statements. The populations in this research were yhe financial statements of Obor Mas Credit Union, while the sample in this research was the financial statements of Obor Mas Credit Union in 2018-2022. This research was categorized as quantitative research using a descriptive study. The result showed that based on the level of liquidity ratios as measured by the current ratio, quick ratio, and cash ratio in 2018-2019, overall was good because the result were above the average performance standars set by the credit union, namely the current ratio of 232.80% ≥125, cash ratio of 28.87% ≥ 20%, and quick ratio of 232.63% ≥ 90. The profitability ratio in 2018-2019 overall was not good (problematic) because the average was less than the performance standards set by the credit union, namely return on equity 1.74% < 5 and return on asset 0.46% < 3. The solvency ratio, as measured by the total debt to own capital in 2018-2022 was good because the average was above the performance standars set by the credit union, namely 280.10%. The total debt ratio to total assets in 2018 was good because the average was above the performance standars set by the credit union, namely 73.54%.
Pengaruh Alokasi Dana Desa terhadap Pertumbuhan Ekonomi Masyarakat Desa Lewolaga Kecamatan Tite Hena Dionisius Duli Riang Petung; Andreas Rengga; Konstantinus Pati Sanga
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1353

Abstract

This research aims to test and analyze the influence between Village Fund Allocation and Economic Growth in Lewolaga village, Tite Hena District. This type of research is quantitative research with an associative approach, through statistical analysis by collecting secondary data regarding village fund allocation and economic growth data from Lewolaga village during the 2015 – 2022 period. The results of statistical analysis show that Village Fund Allocation has a significant influence on Economic Growth in Lewolaga village. Sig value. of the Village Fund Allocation Variable is 0.005 smaller than the significance level α=0.05, so the null hypothesis is rejected and the alternative hypothesis is accepted. The t value is 4,361, while the t table value (df 7; 0.05) is 1.89458, indicating that t count > t table, which confirms the existence of a significant difference between the two variables. This research provides important implications that Village Fund Allocations can be an effective instrument in encouraging economic growth in rural areas such as Lewolaga. The government and stakeholders are expected to optimize the use of village funds by prioritizing programs that contribute to local economic development. In the context of agency theory, community participation in decision making and active involvement of local economic actors are also key in increasing the effectiveness of village fund allocation to achieve better results in supporting economic growth at the Lewolaga village level.
Pengaruh Faktor Theory of Planned Behavior terhadap Kepatuhan Wajib Pajak Orang Pribadi: (Studi Kasus pada KPP Pratama Maumere) Desy Purnamasari; Andreas Rengga; Konstantinus Pati Sanga
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 4 (2024): Oktober : MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i4.1058

Abstract

This research aimed to analyze the influence of the theory of planned behavior on individual taxpayer compliance. The factors being investigated include behavioral attitudes, subjective norms, perceived behavioral control, and moral obligations. The research was a quantitative one. The population under research comprised all active taxpayers at the Maumere Pratama Tax Office, totaling 40,544 taxpayers. The sample size for this research was determined to be 100 taxpayers using the Slovin formula. Data collection was conducted by distributing questionnaires to respondents, and the research instrument utilized a Likert scale. The data analysis technique used a multiple linear regression analysis. model with the help of the SPSS 25 program. The research's results.showed that partially,behavioral attitudes, subjective norms, and behavioral control do not affect taxpayer compliance.However, moral obligations do affect taxpayer compliance.Additionally,it was found that behavioral attitudes, subjective norms, behavioral control,and moral obligations collectively affect taxpayer compliance.
Application of the SIKOPDIT Accounting Application in Improving the Financial Administration Efficiency of KSP Kopdit Ikamala Agustina Nona Mathilda; Andreas Rengga; Maria Nona Dince
Neo Journal of economy and social humanities Vol 4 No 1 (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.v4i1.251

Abstract

This study aims to analyze the application of SIKOPDIT accounting application in improving the efficiency of financial administration in the Kopdit Ikamala's Savings and Loan Cooperative (KSP). The method used in this study is a qualitative descriptive approach, with data collection techniques through observation, interviews, and document analysis. The results of the study show that the implementation of the SIKOPDIT application has a positive impact on improving the efficiency of cooperative financial administration. Before the application was implemented, the transaction recording process was carried out manually, making it prone to errors and delays in preparing financial statements. With SIKOPDIT, transaction recording can be done in real time, reducing human errors, accelerating the financial reconciliation process, and improving the quality of financial statements. In addition, this system provides better transparency in the financial management of cooperatives. However, the implementation of this application also faced obstacles, especially in the form of resistance from some staff who were used to manual methods. This obstacle is overcome through intensive training and mentoring so that staff can better understand the use of the system. Overall, this study emphasizes that digital transformation through accounting applications is a strategic step in improving cooperative operational efficiency, which can ultimately strengthen member trust and encourage cooperative growth. This study implies that the application of the SIKOPDIT application has been proven to be able to improve work efficiency in financial administration, especially in terms of recording transactions, preparing financial statements, and monitoring member data. This can encourage KSP Kopdit Ikamala to continue to optimize the use of digital technology in all operational processes to increase productivity and service to members.
Pengaruh Kualitas Produk dan Kepercayaan Konsumen terhadap Keputusan Pembelian Sayur Petani Lokal di Desa Tilang Margaretha Dua Rehing; Andreas Rengga; Nunsio Handrian Meylano
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 5 No. 3 (2026): September : Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v5i3.7781

Abstract

This study was motivated by the relatively low level of consumer purchase decisions regarding local farmers' vegetables in Tilang Village, despite the village's status as a key vegetable production center with substantial agricultural potential. Based on the results of the preliminary study, a gap of 37.33% was found in the purchase decision variable, which was suspected to be caused by suboptimal product quality and consumer trust. The objectives of this study were to: (1) determine the description of product quality, consumer trust, and purchase decisions; (2) analyze the effect of product quality on purchase decisions; (3) analyze the effect of consumer trust on purchase decisions; and (4) analyze the simultaneous effect of product quality and consumer trust on the purchase decisions of local farmers' vegetables in Tilang Village. The population in this study consisted of all consumers of local farmers' vegetables in Tilang Village, whose exact number was unknown (unknown population). The sample was determined using the Lemeshow formula, resulting in 100 respondents selected through an accidental sampling technique. Data were collected through questionnaires and were analyzed using descriptive analysis and multiple linear regression.
Co-Authors Agnes Evifania Agustina Nona Mathilda Desy Purnamasari Dionisius Duli Riang Petung Konstantinus Pati Sanga Kristiana Reinildis Aek Margaretha Dua Rehing Maria Nona Dince Maria Selviana Runu Martha Renilda Nunsio Handrian Meylano Yustina Olivia Da Silva Yuvita Arianti Doing