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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
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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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Analisis Pengendalian Internal Atas Persediaan Obat pada Dinas Kesehatan Kabupaten Sikka Antonius Narang Eong; Maria Nona Dince; Emilianus Eo Kutu Goo; Marselus Don Bosko
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 2 No. 4 (2024): Oktober : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v2i4.2937

Abstract

This study aims to analyze internal control over drug inventory at the Sikka District Health Office. The method used in this study is a qualitative descriptive method, the sample in this study is the Pharmacist section at the Sikka District Health Office. The data collection method in this study is interviews and documentation which are then analyzed using the Miles and Huberman theory and adjusted to the existing data. The results of this study indicate that at the Sikka District Health Office, the use of SOPs for controlling drug inventory shows a commitment to creating a healthy control environment. The Sikka District Health Office has emphasized the importance of creating Standard Operating Procedures (SOPs) for all stages of drug inventory control from planning to recording and reporting. This shows a commitment to ensuring that the drug inventory management process is carried out in a structured and efficient manner, with detailed SOPs for each step. In the field of Supervision, Monitoring of drugs in relation to the internal control system at the Sikka District Health Office is carried out through monthly stock opname by checking the conformity between stock cards, physical goods, and reporting. This process reflects an effort to regularly monitor and evaluate the condition of drug inventory. The Sikka District Health Office can identify any discrepancies or inconsistencies that may indicate problems in inventory management. This step allows them to immediately take necessary corrective actions, such as further investigation or inventory adjustments, to ensure that drug inventory remains well-managed and accurate.
Pengaruh Sistem Informasi Akuntansi Dan Motivasi Kerja Terhadap Kinerja Karyawan Pada Padam Wair Pu’an Maumere Kabupaten Sikka Kristina Natalia; Maria Nona Dince; Yoseph Darius P. Rangga
Populer: Jurnal Penelitian Mahasiswa Vol. 2 No. 3 (2023): September : Jurnal Penelitian Mahasiswa
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/populer.v2i3.1242

Abstract

This study aims to determine the Effect of Accounting Information Systems and Work Motivation on Employee Performance. This study used a quantitative approach, using primary data through questionnaires. The sampling technique uses the Slovin sample, where the determination of the sample is carried out and determined by dividing the population into several parts with a sample of 80 respondents. Data collection techniques using questionnaires were distributed to 80 respondents, where data analysis used multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS). Hypothesis testing is done through Test t and Test F. The results of the t test show that it shows that partially the Accounting Information System has no effect on employee performance. And UJi F partially shows that work motivation has a positive effect on employee performance.
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.
Management of Bad Loans and Their Impact on Financial Performance at KSP Kopdit Suru Pudi Koting Wisang, Maria Dafrosa Nadyatrix; Maria Nona Dince; Konstantinus Patti Sanga
Neo Journal of economy and social humanities Vol 3 No 4 (2024): 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.v3i4.244

Abstract

This study aims to determine the management of bad loans and their impact on financial performance at KSP Kopdit Suru Pudi Koting. Descriptive qualitative data is used in this study. The qualitative data used in this study were obtained through interviews and observations. This interview was conducted with 1 administrator, 3 employees, and 1 General Manager at KSP Kopdit Suru Pudi Koting. The data used are data on the number of bad loans and data on the impact on financial performance. The results of the study show that KSP Kopdit Suru Pudi has implemented various strategies for managing bad loans, including rescheduling, routine collection, and good communication with members. Bad loans have a significant impact on the financial performance of cooperatives, especially in terms of assets and Residual Operating Results (SHU). KSP Kopdit Suru Pudi has recorded bad loans by separating the categories of current and non-current receivables in financial statements. Provisions for receivables loss reserves are also made to anticipate potential losses due to bad loans.
Analisis Pengelolaan Dan Realiasi Anggaran Dana Bantuan Operasional Sekolah (BOS) Pada SMPK Pancasila Lekebai Gabriela Florensia Bura; Maria Nona Dince; Yoseph Darius Purnama Rangga
Journal of Creative Student Research Vol. 1 No. 5 (2023): Oktober : Journal of Creative Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jcsrpolitama.v1i5.2496

Abstract

This study aims to determine and analyze the management and realization of the Shcool Operational Assistance (BOS) fund budget at SMPK Pancasila Lekebai. This study uses a type of qualitative research, where the data is obtained from direct observations to several informants interviewed and then analyzed the data acquisition and then drawn conclusions from the result of the interview, as well as other supporting documents related to the management and realization of the BOS fund budget. Data collection techniques are used through interview observation and documentation. Data analysis techniues are used through several stages, namely data collection, data reduction, data presentation, and conclusion withdrawal/verification. The results showed that the management and realization of the BOS fund budget at SMPK Pancasila Lekebai was in accordance with Juknis. Starting with the preparation of RKAS, the implementation of use in accourdance with the components listed in the Juknis and shcool needs, until an accountability report is made. However, there is an obstacle that occurs in the lack of shcool committee supervision on reporting the use of BOS funds which is considered normal.
Analisis Penerapan Akuntansi Persediaan Barang Dagangan Pada CV Vita Permai Bolawolon Florida Noviyanti; Maria Nona Dince; Wihelmina M.Y. Jaeng
Journal of Creative Student Research Vol. 1 No. 5 (2023): Oktober : Journal of Creative Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jcsrpolitama.v1i5.2509

Abstract

Inventory is one of the factors that play an important role in an entity can be in the form of goods available. This study aims to determine the application of merchandise inventory accounting in terms of recording, appraisal, measuring, presenting and disclosing CVs. Vita Permai, whether it is in accordance with PSAK No. 14. This type of research is qualitative descriptive research while the data collection techniques used are interviews, observations, and documentation. The informant of this study is Supervisor CV. Vita Permai, Treasurer, and Administration CV. Vita Permai. The data analysis uses informal methods of observation in which the author has determined the behavioral indicators to be observed from the data subject. The results of research on CV. Vita Permai Bolawolon is an inventory recording system used using physical methods, and FIFO (First In First Out) assessment methods. The analysis of the application of inventory accounting is not in accordance with PSAK No. 14, because based on the research that the author conducted, deficiencies were still found.
Application of the SIKOPDIT Accounting Application in Improving the Financial Administration Efficiency of KSP Kopdit Ikamala Mathilda, Agustina Nona; 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.
PENERAPAN SISTEM INFORMASI AKUNTANSI SEBAGAI UPAYA MENINGKATKAN KUALITAS LAPORAN KEUANGAN PADA PERUMDA AIR MINUM WAIR PU’AN KABUPATEN SIKKA Fransiska Amelya Agata; Maria Nona Dince; Yoseph Darius Purnama Rangga
Jurnal Projemen UNIPA Vol. 12 No. 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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

Abstract

This research aimed to know and analyze the implementation of financial accounting information systems in improving the quality of financial statements at the Wair Pu'an Regional Drinking Water Public Company, Sikka Regency. Data were collected using observation, interview and documentation methods. This research used a qualitative descriptive method in which the researcher described and analyzed the implementation of financial accounting information systems. The results showed that the implementation of financial accounting information systems had already used SISKA Application but it had a lack of relevant time in presenting and inputting the financial statement.
ANALISIS PENGEMBANGAN UMKM DALAM MENINGKATKAN KESEJAHTERAAN MASYARAAKAT DI DESA KOTING B Angela Margaretha Theresia Weni; Maria Nona Dince; Paulus Libu Lamawitak
Jurnal Projemen UNIPA Vol. 12 No. 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in enhancing community economic growth. Good economic growth serves as an indicator of the government’s success in implementing development programs. This research aimed to analyze the development of MSMEs, particularly in Koting B Village, focusing on two indicators, namely, business development, which covers health, education, employment, and housing. The research used a descriptive qualitative approach using observation, interviews, and documentation techniques. The findings revealed that MSMEs actors have undertaken various efforts to develop their businesses, such as obtaining capital loans, determining selling prices, and enhancing marketing activities. The existence of MSMEs helped communities meet additional family economic needs. The results also indicated that village government support need to be further optimized, particularly in terms of access to capital, human resources, and marketing through the utilization of digital platforms, to improve the competitiveness of MSMEs so they can continue to grow and make a significant contribution to national economic growth.
PENGARUH PENGETAHUAN AKUNTANSI, PENGALAMAN USAHA DAN MOTIVASI KERJA TERHADAP PERSEPSI PENGGUNAAN INFORMASI AKUNTANSI PADA PELAKU UMKM DI DESA NITA Elisabeth Florensia Anjeli; Maria Nona Dince; Yustina Olivia Dasilva
Jurnal Projemen UNIPA Vol. 12 No. 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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

Abstract

This research aimed to determine whether accounting knowledge, business experience, and work motivation influence the perception of using accounting information among MSMEs actors in Nita Village. The method used was a quantitative method. The population in this research consisted of all MSMEs actors in Nita Village, totalling 80 people. The sample used in this research was determined by Slovin's formula with a 10% margin of enor, resulting in a sample size of 44 people. The sampling technique used in this research was Simple Random Sampling. The data used in this research were quantitative data obtained through respondents completing questionnaires using a Likert seale. Data processing in this research used the SPSS (Statistical Package for the Social Sciences) program, version 2025. The research results showed that accounting knowledge influences the perception of using accounting information among MSMEs actors in Nita Village, as indicated by a t-statistic value of 2.789, which was greater than the t-table value of 2.021, or 2.789 > 2.021. Business experience did not influence the perception of using accounting information among MSMEs actors in Nita Village, as indicated by a t-statistic value of 0.101, which was smaller than the t-table value of 0.920, or 0.101 <0.920. Work motivation did not influence the perception of using accounting information among MSMEs actors in Nita Village, as indicated by a t-statistic value of 2.318, which was greater than the t-table value of 0.021. or 2.318>0.021.
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