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All Journal Gemilang: Jurnal Manajemen dan Akuntansi Safari : Jurnal Pengabdian Masyarakat Indonesia Populer: Jurnal Penelitian Mahasiswa Neo Journal of economy and social humanities Journal of Creative Student Research Jurnal Mutiara Ilmu Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Student Scientific Creativity Journal Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Accounting UNIPA Jurnal Akuntan Publik Jurnal Mahasiswa Kreatif Jurnal Projemen UNIPA Kajian Ekonomi dan Akuntansi Terapan
Maria Nona Dince
Unknown Affiliation
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

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Pengaruh Penggunaan Informasi Akuntansi Terhadap Keberhasilan Usaha Mikro Kecil Menengah (Studi Pada UMKM di Kecamatan Alok Kabupaten Sikka) Emanuel Darwis Yoseph Mite; Maria Nona Dince; Paulus Libu Lamawitak
Jurnal Riset Akuntansi Vol. 1 No. 4 (2023): November : JURNAL RISET AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i4.843

Abstract

This study aims to determine the effect of using accounting information on the success of micro, small and medium enterprises in Alok District, Sikka Regency. The method used in this study is a quantitative method with primary data sources in the form of questionnaires which were distributed to MSME actors in Alok District with a total of 30 respondents. The analytical method in this study is the research instrument test, classical assumption test, simple regression analysis and hypothesis testing. The results obtained in this study show that the use of accounting information influences the success of micro, small and medium enterprises in Alok District, Sikka Regency. This shows that the use of good and accurate accounting information will have a positive impact on the success of a business.
Analisis Penerapan Sistem Informasi Akuntansi Penjualan Dalam Menunjang Efektivitas Pengendalian Internal Pada CV Agung Mandiri Motor Elisabeth Sherly Noveli Simon; Maria Nona Dince; Emilianus Eo Kutu Goo
Jurnal Riset Akuntansi Vol. 1 No. 4 (2023): November : JURNAL RISET AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i4.895

Abstract

The formulation of the problem in this research is whether the implementation of the sales accounting information system is appropriate in supporting internal control at CV. Agung Mandiri Motor? This research aims to determine the application of the sales accounting information system in supporting the effectiveness of internal control at CV. Agung Mandiri Motor. This research was carried out at CV. Agung Mandiri Motor using qualitative methods. There are two sources of data in this research, namely primary data and secondary data. The data collection techniques used were documentation, interviews and observation. The data analysis technique used is by comparing the results of field findings with the cash and credit sales accounting information system theory at CV.Agung Mandiri Motor. The results of this research indicate that the sales accounting information system implemented by CV. Agung Mandiri Motor is not yet fully suitable to support the effectiveness of internal control.
Pengaruh Faktor Keperilakuan Organisasi Terhadap Kegunaan Sistem Akuntansi Keuangan Daerah (Studi Kasus Pada Kantor Badan Pengelola Keuangan Dan Aset Daerah Kabupaten Sikka) Aloysius Theofilus Indrianto Max Pare; Maria Nona Dince; Emilianus Eo Kutu Goo
Jurnal Riset Akuntansi Vol. 1 No. 4 (2023): November : JURNAL RISET AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i4.896

Abstract

This research aims to test and analyze the effect of training, explaining the objectives and support of superiors on the usefulness of regional financial accounting systems. This type of research is quantitative research. The population in this study were civil servants at the Sikka Regency BPKAD office, with a sampling technique using saturated samples so that the number of samples in this study was 51 people. The data used in the research are primary data and secondary data using data collection methods, namely questionnaires. Data management in this research is multiple linear regression analysis using the SPSS software program. The results of this study indicate that training (X1), clarity of objectives (X2) and support from superiors (X3) partially influence the regional financial accounting system (Y) and also training (X1), clarity of objectives (X2) and support from superiors (X3 ) have a simultaneous effect on the regional financial accounting system (Y)
Analisis Penerapan Sistem dan Prosedur Akuntansi dalam Pengelolaan Dana Desa: (Studi Kasus Desa Geliting, Kecamatan Kewapante, Kabupaten Sikka) Aldolfus Lotak; Maria Nona Dince; Wihelmina Maryetha Yulia Jaeng
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i3.2431

Abstract

This research aims to analyze the application of accounting systems and procedures in managing Village funds. This research was conducted in Geliting village, Kewapante District, Sikka Regency. This research data was obtained from several data collection techniques, namely through observation and interviews. The results of this research indicate that the accounting system and procedures in managing village funds in Geliting Village are in accordance with Permendagri No. 113 of 2014 which includes: (1) In the planning stage, the Geliting village government involves the community to play an active role in the village fund planning process. (2) In the implementation stage, the village government carries out all programs mutually agreed between village officials and the community which prioritizes community needs. (3) The administration stage, in the form of recording transactions, both receipts and expenditures, in the general cash book, tax assistant cash book and bank cash book. (4) Reporting stage, in the form of submitting a report on budget realization which is carried out in two stages. (5) Accountability stage, in the form of the obligation of the village government to be accountable for budget realization reports to the central district government. However, at the reporting stage in the form of submitting reports on budget realization, delays often occur for several years.
Pengaruh Efektivitas Pengendalian Internal Terhadap Kinerja Karyawan Maria Ivonista; Maria Nona Dince; Pipiet Niken Aurelia
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.1047

Abstract

This study aimed to determine the effect of the control environment, risk assessment process, control activities, information and communication, and monitoring on employee performance at PT. Citra Niaga Logistik Maumere branch. The research design used is descriptive quantitative associative. The population in this study were 30 employess of PT. Citra Niaga Logistik Maumere branch. Since the population is limited, this research was conducted by census or saturated sampling. Data were collected through questionnaires and analysed using descriptive and inferential statistical methods, that is multiple linear regression. Hypothesis testing was done through t test and f test. The t test results showed that partially, the control environment variables, risk assessment process, monitoring activities, information and communication, and monitoring have no significant effect on employee performance. In addition, the results of the F test showed that simultaneously, the variables of the control environment, risk assessment process, monitoring activities, information and communication, and monitoring have no significant effect on employee performance.
Pengaruh Sistem Informasi Akuntansi Dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Pemerintahan Desa Pada Tingkat Kecamatan Palue Novita Novita; Maria Nona Dince; Konstantinus Pati Sanga
Jurnal Mahasiswa Kreatif Vol. 1 No. 5 (2023): September : Jurnal Mahasiswa Kreatif
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jmk-widyakarya.v1i5.1243

Abstract

This research aims to determine the influence of accounting information systems and internal control systems on the quality of village government financial reports at the Palue District level. This type of research is quantitative research. The data collection method in this study used a questionnaire. The population in this study were village officials in Palue District, where the number of samples was 56 respondents. The tests used are research instrument tests, descriptive statistical analysis, classical assumption tests, hypothesis tests, multiple linear regression analysis and model feasibility tests using SPSS 16 tools. Based on the results of the t test and F test partially or simultaneously the accounting information system and system internal control affects the quality of village government financial reports in Palue District.
Analisis Prosedur Pemberian Kredit pada KSP Kopdit Pintu Air Cabang Koting Fransiskus Nong Anis; Maria Nona Dince; Wihelmina Maryetha Yulia Jaeng
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 4 (2024): Oktober : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i4.3187

Abstract

This research aimed to define the process of credit approval at KSP Kopdit Pintu Air of Koting Branch. The research method used was descriptive qualitative, with primary data as the main source. Analysis of the credit approval process was conducted through observations and interviews. The result of results indicated that the credit granting process at KSP Kopdit Pintu Air of Koting Branch consisted of several stages such as credit application, credit analysis, credit disbursement, and credit assistance. Although the credit granting process at KSP Kopdit Pintu Air of Koting Branch had been generally effective, principle of granting credit based on 5C had been well implemented at KSP Kopdit Pintu Air of Koting Branch was not applied to small loans.
Analisis Partisipasi Anggota Dalam Meningkatkan Sisa Hasil Usaha Koperasi Pada KSP Kopdit Pintu Air Cabang Koting Ansilia Ambrosia Legur; Maria Nona Dince; Fransiscus De Romario
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 1 (2023): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i1.1147

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis partisipasi anggota terhadap peningkatan perolehan sisa hasil usaha koperasi pada KSP Kopdit Pintu Air Cabang Koting. Data penelitian ini diperoleh melalui wawancara dan dokumentasi. Jenis penelitian ini adalah deskriptif kuantitatif. Data yang digunakan dalam penelitian ini adalah data kuantitatif berupa data laporan keuangan jumlah simpanan, jumlah pinjaman dan jumlah perolehan sisa hasil usaha pada KSP Kopdit Pintu Air Cabang Koting tahun 2019-2021. Metode analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif kuantitatif dengan melakukan analisis perbandingan. Hasil dari penelitian ini menunjukkan bahwa partisipasi anggota dalam bentuk simpanan saham tahun 2019-2021 mengalami fluktuasi begitu juga dengan perolehan sisa hasil usaha. Partisipasi anggota dalam bentuk pinjaman tahun 2019-2021 mengalami fluktuasi begitu juga dengan perolehan sisa hasil usaha. Dimana, ketika partisipasi pinjaman dan simpanan meningkat, sisa hasil usaha juga ikut meningkat dan sebaliknya ketika partisipasi pinjaman dan simpanan menurun , sisa hasil usaha pun ikut menurun. Dengan demikian, maka dapat disimpulkan bahwa dengan adanya partisipasi anggota dapat meningkatkan perolehan sisa hasil usaha KSP Kopdit Pintu Air Cabang Koting.
Analisis Prosedur Pemberian Kredit Pada KSP Kopdit Pintu Air Cabang Koting Ameylia Yesica Yosefani Dua Bura; Maria Nona Dince; Emilianus Eo K. Goo
Student Scientific Creativity Journal Vol. 1 No. 1 (2023): Januari: Student Scientific Creativity Journal
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/sscj-amik.v1i1.1137

Abstract

Penelitian ini bertujuan untuk mengetahui prosedur pemberian kredit pada KSP Kopdit Pintu Air Cabang Koting jika ditinjau dari prosedur pemberian kredit oleh badan hukum yang terdiri dari 9 komponen prosedur pemberian kredit yaitu pengajuan berkas-berkas, penyelidikan berkas pinjaman, wawancara I, on the spot, wawancara II, keputusan kredit, penandatanganan akad kredit, realisasi kredit, dan penyaluran/penarikan dana. Data penilitian ini diperoleh melalui wawancara langsung dengan kepala bagian kredit, observasi dan dokumentasi. Jenis penelitian ini adalah deskriptif kualitatif. Hasil penelitian menunjukan bahwa prosedur pemberian kredit pada KSP Kopdit Pintu Air Cabang Koting sudah berjalan dengan baik dan sudah mengikuti standar prosedur yang ditetapkan dan membantu proses pemberian kredit pada Koperasi. Namun adanya sedikit kekurangan dalam langkah-langkah pada prosedur pemberian kredit sehingga prosedur pemberian kredit menjadi lebih sederhana dibandingkan dengan standar prosedur yang ditetapkan. Namun kekurangan yang ada dalam prosedur pemberian kredit tidak sepenuhnya menjadi faktor utama terjadi kredit macet. Dikarenakan tahapan yang terjadi kekurangan tersebut terdapat pada pinjaman kecil. Sedangkan Faktor utama disebabkan oleh faktor eksternal yang datang dari anggota peminjam itu sendiri terkhususnya anggota peminam dengan nominal besar.
Analisis Rasio Likuiditas, Solvabilitas Dan Profitabilitas Dalam Mengukur Kinerja Keuangan Pada Kantor Pusat KSP Kopdit Pintu Air Rotat Matilde Angelina Passionista; Maria Nona Dince; Wihelmina M. Yulia Jaeng
Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 3 (2024): September : Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v1i3.388

Abstract

This research aims to analyze the financial performance of KSP Kopdit Pintu Air Rotat in terms of analysis of liquidity ratios, solvency ratios and profitability ratios for the 2021-2023 financial year. The data analysis method used in this research is quantitative descriptive analysis using ratio analysis based on the Regulation of the Minister of Cooperatives and SMEs of the Republic of Indonesia Number 15 of 2021. The results of the research show that: Liquidity ratio with Current Ratio and Quick Ratio at KSP Kopdit Watergate Rotat for Financial Year 2021 -2023 in the “healthy” criteria. Meanwhile, the Cash Ratio calculation at KSP Kopdit Water Gate Rotat for the 2021-2023 financial year is in the "unhealthy" criteria. The solvency ratio value using the Debt To Asset Ratio calculation at KSP Kopdit Pintu Air Rotat for the 2021-2023 financial year continues to increase and is within the "healthy" criteria. Meanwhile, the calculation of the Debt To Equity Ratio at KSP Kopdit Pintu Air Rotat for the 2021-2023 financial year is in the "fairly healthy" criteria. The profitability ratio by calculating Return On Equity and Return On Assets at KSP Kopdit Pintu Air Rotat for the 2021-2023 financial year fluctuates and is within the "unhealthy" criteria.
Co-Authors Agustina Albina Nona Wanti Aldolfus Lotak Aloysius Theofilus Indrianto Max Pare Ameylia Yesica Yosefani Dua Bura Anastasia Febriana Ciciliawanti Andreas Rengga Angela Margaretha Theresia Weni Ansilia Ambrosia Legur Antonius Narang Eong Cicilia Ayu Wulandari Nuwa Desiderata Bengan Hulun Dimas Relino Elisabeth Florensia Anjeli Elisabeth Sherly Noveli Simon Elisabeth Susanti Emanuel Darwis Yoseph Mite Emilianus Eo K. Goo Emilianus Eo Kutu Goo Florida Noviyanti Fransiscus De Romario Fransiska Amelya Agata Fransiskus Nong Anis Gabriela Florensia Bura Getrix a Angela Novit Wolon Konstantinus Pati Sanga Konstantinus Patti Sanga Kristina Natalia Maria Adelberti Mukin Maria Anselmia Maria Ivonista Maria Silvana Mariabel Carcia Marselus Don Bosko Mathilda, Agustina Nona Matilde Angelina Passionista Natalia Primadianita Heret Niken Aurelia, Pipiet Novita Novita Paulus Libu Lamawitak Rineldis Lodan Siktania Maria Diliana Siktania Maria Dilliana Wihelmina M. Yulia Jaeng Wihelmina M.Y. Jaeng Wihelmina Maryetha Yulia Jaeng Wisang, Maria Dafrosa Nadyatrix Yan Yanitza Salvanos Yoseph Darius P. Rangga Yoseph Darius Purnama Rangga Yustina Olivia Dasilva Yuvita Marselin Yuvita Marselin