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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 Dharma Ekonomi Jurnal Projemen UNIPA Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan 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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Penghapusan Kendaraan Dinas Rusak sebagai Solusi Mengurangi Biaya Pemeliharaan untuk Meningkatkan Efisiensi Pengelolaan BMD Pada Kantor BPKAD Kabupaten Sikka Maria Oktaviranti; Andreas Rengga; Kristiana Reinaldis Aek
Projemen UNIPA Vol 13 No 1 (2026): Januari: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v13i1.1281

Abstract

The management of Regional Government Assets is an imprortant aspect in supporting the effectiveness and efficiency of local government administration. One of the problems frequently faced by local governments is the high maintenance cost of official vehicles that are damaged or no longer fit for use, which leads to budget inefficiency and prevents effective asset management. This research used a qualitative research method, with data collection techniques consisting of interviews, observation, and documentation studies. The results of the research indicated that the disposal of damaged official vehicles was carried out through aucation and destruction mechanisms following the provisions of applicable laws and regulations. The disposal of official vehicles has been proven to reduce maintenance cost burdens and improve the efficiency of regional asset management. Therefore, the disposal of damaged offical vehicles constitutes a strategic solution for achieving efficient and accountable management of regional government assets.
PROFITABILITAS SEBAGAI DASAR PENILAIAN KINERJA KEUANGAN PADA KSP CREDIT UNION BAHTERA SEJAHTERA KEWAPANTE Lusia Trivania Pereira; Andreas Rengga; Imelda Virgula Wisang
Projemen UNIPA Vol 13 No 1 (2026): Januari: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v13i1.1289

Abstract

Savings and Loan Cooperatives (KSP) play a strategic role as microfinance institutions that promote members' financial welfare through savings and loan services based on trust and togetherness. This study aims to analyze profitability as the basis for financial performance assessment of KSP Credit Union Bahtera Sejahtera Kewapante during the 2023–2025 period. The analysis focuses on three main profitability ratios—Return on Equity (ROE), Profit Margin (PM), and Assets Turnover (AT)—along with interpretation of performance trends, causal factors of fluctuations, and their implications for the cooperative's operational sustainability. The research employs a descriptive quantitative approach with data collection techniques through direct observation, documentation of financial statements for the last three years, and financial ratio analysis. Results indicate a significant decline in profitability performance: ROE decreased from 2.01% (2023) to -0.91% (2024) and slightly improved to -0.25% (2025); Profit Margin fell from 13.81% to -7.75% and -2.24%; while Assets Turnover showed a downward trend from 0.049 times to 0.039 times in 2025. All ratios remain far below ideal standards (ROE ≥10%, PM ≥20%, AT ≥1 time), indicating inefficiency in capital management, insufficient income to cover operational expenses, and low asset productivity. These conditions are caused by declining business income, rising operational costs, and weakening member economic activity. The findings confirm the critical need for optimizing productive loan disbursement, enhancing operational cost efficiency, and increasing active member participation as essential strategies to restore profitability and ensure the long-term sustainability of the cooperative.
OPTIMALISASI PENERIMAAN PBB-P2 (PAJAK BUMI DAN BANGUNAN) MELALUI VERIFIKASI DAN VALIDASI DALAM MENINGKATKAN PAD (PENDAPATAN ASLI DAERAH) PADA BADAN PENDAPATAN DAERAH KABUPATEN SIKKA Maria Yuliana Mi; Andreas Rengga; Elisabet Luju
Projemen UNIPA Vol 13 No 1 (2026): Januari: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v13i1.1290

Abstract

Land and Building Tax for Rural and Urban Areas (PBB-P2) is one of the sources of Regional Original Revenue that has a strategic role in supporting regional development financing. However, the optimization of PBB-P2 revenue still faced various problems, especially related to the inaccuracy of tax object and subject data. This study aimed to analyze the optimization of PBB-P2 revenue through the implementation of verification and validation in increasing PAD at the regional Revenue Agency (BAPENDA) of Sikka Regency. The research method used was a qualitative approach with data collection techniques through interviews, observations, and documentation. The results showed that the implementation of verification and validation of PBB-P2 data was able to improve the accuracy of the tax database, refine the determination of the Tax Object Sales Value, and reduce data discrepancies between the system and field conditions. These efforts had a positive impact on increasing the realization of PBB-P2 revenue and its contribution to PAD of Sikka Regency. Nevertheless, the implementation of verification and validation still faced several obstacles, such as limited human resources, suboptimal utilization of information technology, and low awareness among some taxpayers. Therefore, strengthening the data collection system, increasing the capacity of apparatus, and enhancing inter-agency synergy were required to optimize PBB-P2 revenue sustainably.
EVALUASI SISTEM PEMOTONGAN GAJI DAN SAHAM DALAM PENGELOLAAN PINJAMAN ANGGOTA DI KOPERASI KARYAWAN “MAJU TERUS” SMKS YOHANES XXIII MAUMERE Maria Stefania Bunga; Andreas Rengga; Kristiana Reinaldis Aek
Projemen UNIPA Vol 13 No 1 (2026): Januari: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v13i1.1294

Abstract

Employee cooperatives play a strategic role as an economic buffer for teachers and school staff, particularly in providing access to safe, transparent, and equitable financial services. This study aims to evaluate the salary and share deduction system in managing member loans at the “Maju Terus” Employee Cooperative of SMKS Yohanes XXIII Maumere. The evaluation focuses on salary deduction procedures for active members, share deduction mechanisms for inactive members, handling of arrears, system effectiveness, obstacles encountered, causes of obstacles, and improvement efforts that have been made. The research method used is a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation studies. The study results show that the salary and share deduction system has been implemented in a structured and effective manner, successfully maintaining the non-performing loan rate below 2% for the past three years, as well as supporting cash flow stability and increasing cooperative revenue. However, the implementation of this system still faces obstacles such as late payment of salary deductions by the school treasurer, insufficient shares of inactive members to cover arrears, a manual recording system, and minimal outreach to new members. Improvement efforts that have been made include monthly coordination meetings, intensive outreach, transparency through membership books, quarterly reporting, and the implementation of moral sanctions. These findings confirm that the salary and share deduction system is not only a loan security tool, but also a concrete manifestation of cooperative values: kinship, collective responsibility, and economic justice.
EVALUASI EFEKTIVITAS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) DI SMKS YOHANES XXIII MAUMERE Chrisantus Aderay Boruk; Andreas Rengga; Kristiana Reinaldis Aek
Projemen UNIPA Vol 13 No 1 (2026): Januari: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v13i1.1295

Abstract

This research aimed to evaluate the effectiveness of the management of School Operational Assistance Funds at SMKS Yohanes XXIII Maumere. The management of School Operational Assistance Funds is an important aspect in supporting the smooth implementation of the learning process and improving the quality of education. The research used a qualitative method with a descriptive approach. Data were collected through observation, interviews, and documentation. Data analysis was carried out through data reduction, data presentation, and conclusion drawing. The results indicated that the management of School Operational Assistance Funds at SMKS Yohanes XXIII Maumere has been implemented following the applicable technical guidelines and adheres to the principles of transparency, accountability, efficiency, and effectiveness. The School Operational Assistance Funds were utilized to support the eight national education standards, particularly in the development of facilities and infrastructure, process standards, and school operational financing. However, there were still challenges in the form of delays in fund disbursement, which affect the optimal implementation of school programs. Overall, the management of School Operational Assistance Funds at SMKS Yohanes XXIII Maumere can be categorized as effective. Nevertheless, improvements were needed in the aspects of planning and fund disbursement time management to ensure that the benefits of School Operational Assistance Funds can be maximized.
Analisis Kesalahan Input Kode Belanja terhadap Akurasi Laporan Realisasi Anggaran pada Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Sikka Kristina Valen Kado; Andreas Rengga; Henrikus Herdi
Projemen UNIPA Vol 13 No 1 (2026): Januari: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v13i1.1319

Abstract

The implementation of the Regional Government Information System (RGIS) represents a strategic initiative by the government to achieve transparency and accountability in regional financial management. However, the effectiveness of this system is highly contingent upon the quality of initial data input. This study aimed to analyze the phenomenon of expenditure code input errors at the Regional Financial and Asset Management Agency (BPKAD) of Sikka Regency and their subsequent impact on the accuracy of the Budget Realization Report (LRA). Employing a descriptive qualitative methodology, this research utilized data collection techniques including participatory observation, in-depth interviews, and document verification, conducted during an internship in the Accounting Division of BPKAD Sikka Regency. The findings reveal that misclassification between capital expenditures (CAPEX) and goods and services expenditures (OPEX) occurs frequently. This is primarily attributed to the complexity of account nomenclature and the rigid, "centrally locked" nature of the SIPD system. Consequently, these input errors lead to a distortion of information within the LRA and an overstatement of fixed assets on the Balance Sheet. This study concludes that a stringent document verification mechanism within the Accounting Division plays a pivotal role as an internal control to ensure the integrity and reliability of regional financial reports prior to their publication.
Pengaruh Promosi Dan Harga Terhadap Keputusan Pembelian Kartu SIM IM3 Pada Masyarakat Kota Maumere Rizqi Brian Hilmiyadin; Andreas Rengga; Dimas Realino; Richardus Muga
Projemen UNIPA Vol 13 No 1 (2026): Januari: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v13i1.1320

Abstract

This study aims to analyze the effect of promotion and price on the purchase decision of IM3 SIM cards among the people of Maumere City. The study uses a quantitative method with a causal associative approach. Data was obtained through the distribution of questionnaires to respondents who use IM3 SIM cards, with a Likert scale instrument. Data analysis was carried out using multiple linear regression. The results of the study indicate that partially, promotion has a significant effect on purchase decisions, as does price, which is also proven to have a significant effect. Simultaneously, promotion and price have a significant effect on purchase decisions, with a coefficient of determination (R²) of 0.986. This means that 98.6% of the variation in purchase decisions is influenced by promotion and price, while the remaining 1.4% is influenced by other factors outside this study. These findings indicate that appropriate promotional strategies and proper pricing play an important role in enhancing consumer purchase decisions. The research results are expected to provide input for companies, particularly telecommunications service providers, to develop more effective marketing strategies.
Pengaruh Harga Dan Servicescape Terhadap Keputusan Pembelian Pada Otto Coffe Truk Maumere Muhamad Imam Ma’ruf; Andreas Rengga; Nunsio Handrian Meylano
Projemen UNIPA Vol 13 No 2 (2026): Mei: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v13i2.1393

Abstract

This research aimed to: (1) describe purchasing decisions, price, and servicescape at Otto Coffee Truck Maumere, and (2) analyze the influence of price and servicescape on purchasing decisions at Otto Coffee Truck Maumere. This research used a quantitative approach using a survey method. Data collection techniques included observation, and the distribution of questionnaires to descriptive analysis, instrument testing, classical assumption testing, multiple linear regression analysis, partial testing (t-test), simultaneous testing (F-test), and the coefficient of determination (R2) with the assistance of statistical software. The Result of the research indicated that price had a positive but insignificant effect on purchasing decisions at Otto Coffee Truck Maumere. Meanwhile, the servoicescape variable had a positive and significant effect on purchasing decisiond. Simultaneously, price and servicescape had a positive and significant effect on purchasing decisions at Otto Coffee Truck Maumere. Therefore, Otto Coffee Truck Maumere should maintain a competitive pricing strategy and continue to improve the quality of uts servicescape to enhance consumers’ purchasing decisions.
ANALISIS MODAL KERJA DAN PROFITABILITAS PADA PT HANJAYA MANDALA SAMPOERNA TBK PERIODE 2020–2024 Oktavia Gundisalvus Dua Raha; Andreas Rengga; Cicilia Ayu Wulandari Nuwa
Projemen UNIPA Vol 13 No 2 (2026): Mei: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v13i2.1396

Abstract

The background of this study was the fluctuation in net profit and the changes in current assets and current liabilities, which indicated an imbalance in the management of working capital at PT Hanjaya Mandala Sampoerna Tbk during the 2020–2024 period). This study aimed to analyze the company's working capital and profitability, which were measured using the Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE) ratios. This study employed a descriptive research design with a quantitative approach.. The data consisted of the company's financial statements for the 2020–2024 period, which were obtained from the Indonesia Stock Exchange and the company's official website.. The results showed that the company's working capital remained positive but tended to decline, indicating a less favorable condition . The company's profitability was generally categorized as good, although the Gross Profit Margin was still considered less satisfactory.
Pengaruh Kualitas Produk Dan Harga Terhadap Keputusan Pembelian Pada UMKM Kresna Galeri Di Maumere Yuliana Avevia; Andreas Rengga; Maria Viviana Nurak Lewar
Projemen UNIPA Vol 13 No 2 (2026): Mei: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v13i2.1399

Abstract

This study aims to determine the effect of product quality and price on purchasing decisions at UMKM Kresna Galeri in Maumere. This research employed a quantitative approach with an associative research design. The population consisted of 4,050 consumers, and a sample of 100 respondents was selected using the Slovin formula. Data were collected through questionnaires, observation, interviews, and documentation. The data were analyzed using multiple linear regression analysis, t-test, F-test, and coefficient of determination. The results indicate that product quality has a positive and significant effect on purchasing decisions. Price also has a positive and significant effect on purchasing decisions. Simultaneously, product quality and price significantly influence purchasing decisions at UMKM Kresna Galeri in Maumere. These findings suggest that improving product quality and implementing appropriate pricing strategies can increase consumer purchasing decisions.
Co-Authors Agnes Evifania Agustina Nona Mathilda Chrisantus Aderay Boruk Cicilia Ayu Wulandari Nuwa Desy Purnamasari Dimas Realino Dionisius Duli Riang Petung Elisabet Luju Erna Sari Fransiskus Jetrison Renaldo Dura Fono Gerardo Fransiskus Aldriano Henrikus Herdi Hermina Sulastri imelda virgula wisang Konstantinus Pati Sanga Kristiana Reinaldis Aek Kristiana Reinildis Aek Kristina Reinildis Aek Kristina Valen Kado Lusia Trivania Pereira Margaretha Dua Rehing Maria Nona Dince Maria Oktaviranti Maria Selviana Runu Maria Stefania Bunga Maria Viviana Nurak Lewar Maria Yuliana Mi Martha Renilda Muhamad Imam Ma’ruf Nunsio Handrian Meylano Oktavia Gundisalvus Dua Raha Richardus Muga Rikhardus Roni Santoso Rizqi Brian Hilmiyadin Skolastika Cindy Clauwidia Wihelmina Maryetha Yulia Jaeng Yosef Tonce Yuliana Avevia Yustina Olivia Da Silva Yuvita Arianti Doing