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All Journal Gemilang: Jurnal Manajemen dan Akuntansi Neo Journal of economy and social humanities Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Student Scientific Creativity Journal Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Kewirausahaan dan Manajemen Bisnis CUAN Dharma Ekonomi Jurnal Accounting UNIPA Jurnal Akuntan Publik Jurnal Projemen UNIPA Nian Tana Sikka: Jurnal Ilmiah Mahasiswa Jurnal Pengabdian Masyarakat Nian Tana Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Ekonomi, Akuntansi dan Perpajakan Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan
Yosefina Andia Dekrita
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Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Social Sciences

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Analisis Penerapan Akuntansi Keperilakuan Sumber Daya Manusia Pada Usaha Mikro Kecil dan Menengah di Kelurahan Kota Baru, Kecamatan Alok Timur, Kabupaten Sikka Kristiana Daputri; Yosefina Andia Dekrita; Fransiscus De Romario
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): Desember : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i4.883

Abstract

This research aims to determine the behavior that arises from MSME actors regarding the existence of accounting science and its application, this is because there are still many MSMEs who do not understand what accounting is and what accounting is like. This research was conducted in Kota Baru Subdistrict by examining several MSME actors in Kota Baru Subdistrict who are members of it. Researchers use a qualitative approach with the type of research, namely descriptive. Qualitative research is research that produces written or verbal data from a person or observed behavior, and the technique for collecting the data is using observation, interviews and documentation. The results of this research show that the behavior given by MSME actors in response to the existence of accounting knowledge and its application in the business world results in MSME actors already knowing the existence of accounting science, but there are still MSMEs who do not understand what accounting is.
Pengaruh Pemberian Insentif Pajak Terhadap Kepatuhan Wajib Pajak UMKM : (Studi Pada Wajib Pajak UMKM Yang Berada Di Kabupaten Sikka Provinsi Nusa Tenggara Timur) Maria Angelina Jelita; Yosefina Andia Dekrita; Fransiskus De Romario
Student Scientific Creativity Journal Vol. 1 No. 5 (2023): September : 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.v1i5.2109

Abstract

The purpose of this study was to investigate whether tax incentives impact the compliance of MSME taxpayers. It will employ quantitative research methods with a descriptive verification approachto determine the extent ot the influence of tax incentives on MSME taxpayer compliance. The sample in this study was 64 MSME taxpayers. The technique for collecting data involves administering a questionnaire that has undergone rigorous testing to ensure its validity and reliability. The data analysis technique used to answer the hypothesis was simple linear regression. Based on the coefficient of determination test, it’s evident that tax incentives contribute significantly to the compliance of MSME taxpayers with a contribution of 92,5% observed in the data analysis results. Furthermore, the results of testing the hypothesis can be seen that the t-count value was 2,249 and the t-table value was 1.999. The hypothesis testing revealed that the t-count value was higher than the t-table value (2,249 > 1,999). It can be inferred that tax incentives had a positive and significant influence on MSME taxpayer compliance in East Alok, West Alok, and Alok Sub-districts of Sikka Regency.
Pengaruh Pendapatan Asli Daerah Dan Dana Perimbangan Terhadap Belanja Daerah Serta Keterjadian Flypaper Effect Pada Pemerintah Daerah Kabupaten Sikka Tahun Anggaran 2018-2022 Regina Triyansi Susan; Yosefina Andia Dekrita; Konstantinus Pati Sanga
Student Scientific Creativity Journal Vol. 1 No. 5 (2023): September : 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.v1i5.2111

Abstract

This study aims to determine the effect of Local Original Revenue and Balancing Fund on Regional Expenditure and another purpose of this study is to determine whether there is a Flypaper Effect on the Local Government of Sikka District for Fiscal Year 2018-2022. This study used a type of causal associative research with quantitative techniques. The population of this study is the Sikka District Budget for Fiscal Year 2018-2022. The sample of this study is the Regional Budget Realization Report of Sikka District during the 2018-2022 fiscal year,the data used is in the form of secondary data. Data collection techniques use documentation methods and literature studies. Data analysis methods include descriptive statistical analysis, classical assumption tests, multiple linear regression, and hypothesis tests with t tests, F tests and multiple determination coefficient tests. The results of this study prove that partially Regional Original Revenue and Balancing Fund have no effect on Regional Expenditure. Simultaneously, Local Original Revenue and Equalization Fund have no effect on Daearh Expenditure. The test results show that the coefficient of the Balancing Fund is greater than the coefficient of Regional Original Income. This shows that there has been a Flypaper Effect on the Local Government of Sikka District during the Fiscal Year 2018-2022.
Pengaruh Internal Auditor dan Internal Control terhadap Pencapaian Prinsip Good University Governance di Universitas Nusa Nipa Ellygius Mario Pablo Tani; Yosefina Andia Dekrita; Paulus Libu Lamawitak
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 4 (2024): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i4.518

Abstract

This study aimed to determine the influence of Internal Auditors and Internal Control on achieving Good University Governance at Nusa Nipa University. The research employed an associative approach with a causal relationship and a quantitative method. The sampling technique used was Quota Sampling, where the sample was determined based on a predetermined quota. Data collection was carried out through the distribution of questionnaires to 45 respondents. Data analysis was conducted using multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS) software. The results of the study indicated that the significance value (sig) for the Internal Auditor variable (X1) was 0.000, which was less than the significance level of 0.05, and the Internal Control variable (X2) also had a sig value of 0.000, which was below the significance level of 0.05. The F-test results showed that the F value was 22.831 with a significance level of 0.000. Based on the F-test results, it was found that the independent variables collectively had a significant effect on the dependent variable, namely the achievement of Good University Governance. Thus, it was concluded that Internal Auditors and Internal Control significantly influenced the achievement of Good University Governance at Nusa Nipa University.
Analisis Efisiensi Dan Efektivitas Pengelolaan Keuangan Daerah Di Kabupaten Sikka Magdalena Y. Devinci; Yosefina Andia Dekrita; Magdalena Silawati Samosir
Nian Tana Sikka : Jurnal ilmiah Mahasiswa Vol. 1 No. 3 (2023): Nian Tana Sikka : Jurnal Penellitian Mahasiswa
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/niantanasikka.v1i3.24

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat efisiensi dan tingkat efektivitas pengelolaan keuangan daerah di Kabupaten Sikka. Penelitian dilaksanakan di Badan Pengelola Keuangan dan Aset Daerah Kabupaten Sikka (BPKAD) yang beralamat di Jalan Kartini No. 26, Kecamatan Alok Timur, Kabupaten Sikka, Nusa Tenggara Timur. Analisis dilakukan dengan menghitung rasio efisiensi dan rasio efektivitas keuangan daerah. Data yang digunakan dalam penelitian ini adalah Laporan Realisasi Anggaran Pendapatan Dan Belanja Daerah Kabupaten Sikka tahun 2016-2020. Metode penelitian yang digunakan dalam penelitian ini adalah deskriptif kuantitatif. Populasi penelitian yaitu Anggaran Pendapatan dan Belanja Daerah Kabupaten Sikka tahun anggaran 2016-2020. Sampel yang digunakan dalam penelitian ini adalah Laporan Realisasi Anggaran Pendapatan dan Belanja Daerah Kabupaten SikkaTahun 2016-2020. Hasil penelitian menunjukkan bahwa tingkat efisiensi pengelolaan keuangan daerah Kabupaten Sikka tahun 2016-2020 tergolong kurang efisien dengan rata-rata sebesar 97,50% ini menunjukan bahwa proses perencanaan angaran belum maksimal serta besarnya pengeluaran belanja yang didominasi belanja pegawai. Sedangkan tingkat efektivitas pengelolaan keuangan daerah Kabupaten Sikka tahun 2016-2020 tergolong efektif dengan rata-rata sebesar 96,48% ini menunjukkan bahwa program dengan target yang telah ditetapkan tercapai, ini terlihat dari terlaksananya program yang di targetkan pemerintah yaitu peningkatan sumberdaya manusia.
Analisis Biaya Produksi Sebagai Dasar Penentuan Harga Jual Produk Pada Mebel Kayu Tiga Putera Sejahtera Elisabeth Dua Dian; Yosefina Andia Dekrita; Maria Silvana Mariabel Carcia
Nian Tana Sikka : Jurnal ilmiah Mahasiswa Vol. 1 No. 4 (2023): Nian Tana Sikka : Jurnal ilmiah Mahasiswa
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/niantanasikka.v1i4.170

Abstract

Biaya produksi adalah biaya yang dikeluarkan selama proses produksi berlangsung meliputi biaya bahan baku, biaya tenaga kerja langsung dan biaya overhead pabrik kemudian diolah menjadi suatu produk siap jual. Penelitian ini bertujuan untuk mengetahui penentuan biaya produksi meja dan kursi tamu, jendela jati merah dan pintu satu daun dan mengetahui besarnya harga jual produk meja dan kursi tamu, jendela jati merah dan pintu satu daun pada mebel kayu tiga putera sejahtra dengan menggunakan metode full costing. Penelitian ini menggunakan teknik pengumpulan data wawancara, dokumentasi dan observasi. Sumber data yang digunakan kuantitatif deskriptif. Hasil penelitian menunjukan bahwa biaya produksi untuk meja dan kursi tamu Rp. 2,514.000, jendela jati merah Rp. 1,5588.000, pintu satu daun Rp. 1,842.000; Harga jual produk meja dan kursi tamu Rp. 4,801.740, jendela jati merah Rp. 2,334.360, pintu satu daun Rp. 3,039.300; Mebel Kayu Tiga Putera Sejahera belum menerapkan metode full costing sebagai dasar penentuan harga jual produk
Penerapan Sistem Informasi Akuntansi Sebagai Upaya Meningkatkan Kualitas Laporan Keuangan Pada Kopdit Primer Dibawah Naungan Pusat Koperasi Kredit Swadaya Utama Maumere Virgilia Hildagard; Yosefina Andia Dekrita; Konstantinus Pati Sanga
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 2 (2023): April : Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v2i2.662

Abstract

Penulisan ini bertujuan untuk mengetahui penerapan sistem informasi akuntansi sebagai upaya meningkatkan kualitas laporan keuangan pada kopdit primer dibawah naungan pusat koperasi kredit swadaya utama maumere.Pengumpulan data yang digunakan dalam penulisan ini menggunakan metode wawancara pada 3 kopdit primer naungan Puskopdit yang sudah menggunakan SIKOPDIT-OL, yaitu KSP. Kopdit Sube Huter, KSP. Kopdit Hiro Heling, dan KSP. Kopdit Plelu Meluk. Jenis penulisan ini menggunakan deskriptif kualitatif. Hasil penulisans menunjukan beberapa kopdit primer ini sudah menjalankan sistem informasi yang baik akan tetapi tidak memperhatikan karakteristik kualitatif laporan keuangan yang ada, dapat disimpulkan bahwa ketiga kopdit primer ini masih lalai dalam menerapkan sistem informasi akuntansi untuk menyajikan laporan yang berkualitas.
The Role of Internal Audit on the Effectiveness of the Internal Control System at KSP Kopdit Pintu Air Yonivasius Siga; Henrikus Herdi; Yosefina Andia Dekrita
Neo Journal of economy and social humanities Vol 3 No 3 (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.v3i3.239

Abstract

This study aims to determine the role of internal audit on the effectiveness of the internal control system at KSP Kopdit Pintu Air. In this study, the author uses a qualitative descriptive type of research. The resource persons in this study are employees in the internal control system section of KSP Kopdit Pintu Air and also from the cooperative supervisory element. The results of the study show that the internal audit of KSP Kopdit Pintu Air has carried out its role by the steps to implement the audit in ISO 9001, namely conducting audit planning, audit process, reporting audit results, and follow-up on audit results. In carrying out the audit process, several aspects are the main focus of the internal audit of KSP Kopdit Pintu Air, including aspects of governance, risk profile, financial performance, and capital.
Penanganan Permukiman Kumuh di Kelurahan Kota Uneng Kabupaten Sikka Marsi Nini Aryanti; Yosefina Andia Dekrita; Margaretha Yulianti
Dharma Ekonomi Vol. 31 No. 1 (2024): DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v31i1.144

Abstract

This study aims to find out the role of the Regional Research and Innovation Development Planning Agency in Handling Slum Settlements in Uneng City Subdistrict, Sikka Regency. The problems faced are limited basic infrastructure such as roads, clean water and inadequate sanitation. This is because this area has experienced a significant increase in population and this has not been balanced with the development of adequate basic infrastructure. The research method used is a qualitative method and is analyzed qualitatively. The results of this research show that the role of the Regional Research and Innovation Development Planning Agency in Handling Slum Settlements in Uneng City Subdistrict is to coordinate aspects of the preparation and integration of policies, strategies, norms, standards, guidelines and criteria for the implementation of Housing and Settlement Areas (PKP), Coordinating technical aspects of defense, licensing, design and technical feasibility as well as integration of Housing and Settlement Area (PKP) facilities and infrastructure, Coordinating institutional aspects, including coordinating, formulating policies, strengthening institutional capacity, as well as building partnerships with other parties including the community in the form of empowerment and cooperation as well as developing databases and information on housing and residential areas (PKP), Coordinating and developing a monitoring and evaluation system for PKP implementation, including performance measurement and PKP standard parameters.
Analisis Pemanfaatan Hasil Riset dalam Perencanaan Pembangunan Daerah Kabupaten Sikka Eufrasia Octriancy Yohendri; Yosefina Andia Dekrita; Imelda Virgula Wisang
Dharma Ekonomi Vol. 31 No. 1 (2024): DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v31i1.147

Abstract

This study aims to find out how to use research results in Sikka Regency Regional Development Planning. The problems faced are limited human resources, minimal budget for research and development activities, low coordination between research institutions and the government, and the results of recommendations from research that are not optimal. The research method used is a qualitative method. Data collected through interviews and analyzed qualitatively. The results of this research show that analysis of the use of research results is important to increase the effectiveness and efficiency of development programs, reduce uncertainty, and minimize the risk of failure in Sikka Regency Regional Development Planning.
Co-Authors Angelina Nona Lehan Bernadeta Yosefin Cicilia Ayu Wulandari Nuwa Elisabet Luju Elisabeth Dua Dian Ellygius Mario Pablo Tani Eufrasia Octriancy Yohendri Fransiscus De Romario Fransiskus De Romario Frumensia Katensia Henrikus Herdi Imanuel Wellem Imelda Virgula Wisang Konstantinus Pati Sanga Kristiana Daputri Kristiana Reinildis Aek Lanseana Kale Magdalena Samosir Magdalena Silawati Samosir Magdalena Y. Devinci Margaretha Yulianti Maria Alexia Kula Maria Angelina Jelita Maria Anjelica Agustha Seran Maria Ati Peti Maria Evanggelisa Dua Pagang Maria Silvana Mariabel Carcia Maria Vionsiana Blogon Maria Yerista Mindiyati Maria Yustina Inosensia Marsi Nini Aryanti Melania Bare Hurint Natalia Sofiana Putri Embu Paulus Libu Lamawitak Regina Triyansi Susan Siktania Maria Diliana Stefania Evarista Nona Cici Stefanus Seferius Sareng Veronika Yulriska Tennis Virgilia Hildagard Walter Obon Wedani, Ni Putu Ayu Wihelmina M.Y Jaeng Yan Yanitza Salvanos Yohanes Maria Vianey Yonivasius Siga Yoseph Darius P. Rangga