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All Journal J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Journal Of Business, Finance, and Economics (JBFE) Gemilang: Jurnal Manajemen dan Akuntansi 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
Unknown Affiliation
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 POTENSI PAJAK DAERAH DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH KABUPATEN SIKKA TAHUN 2021-2022 (Studi kasus pada kantor Bapenda Sikka) Stefanus Seferius Sareng; Yosefina Andia Dekrita; Yan Yanitza Salvanos
Nian Tana Sikka : Jurnal ilmiah Mahasiswa Vol. 2 No. 5 (2024): 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.v2i5.773

Abstract

This research aimed to determine the mapping of regional tax potential in Sikka Regency based on superior, potential, developing and underdeveloped sources. The research methods used in data collection are observation, documentation, interviews and literature studies. The data analysis technique used was a quantitative descriptive analysis technique using Klassen typology analysis. The findings of this research indicated that, out of the ten regional tax revenue sources in Sikka Regency, none, fall into Quadrant I (Superior Sources). This is because, among these ten sources, there is limited revenue potential and insufficient capacity to effectively manage high-potential sources. In Quadrant II (Developing Sources), no tax revenues were identified, as the government faces challenges with low-income potential and cannot efficiently manage even low-potential sources. Quadrant III (Potential Sources) includes street lighting tax, rural and urban land and building tax, and land and building acquisition tax (BPHTB). These sources are characterized by low potential, but the government has demonstrated a strong capacity to manage them effectively. Conversely, Quadrant IV (Underdeveloped Sources) comprises hotel tax, restaurant tax, entertainment tax, advertising tax, parking tax, groundwater tax, and non-metallic mineral and rock tax. These sources are constrained by both low-income potential and the government's limited ability to manage high-potential revenue streams effectively.
Analisis Kinerja Keuangan Pada Perusahaan Daerah Air Minum Ina Gelekat Kabupaten Flores Timur Melania Bare Hurint; Yosefina Andia Dekrita; Maria Silvana Mariabel Carcia
Jurnal CUAN Universitas Nusa Nipa Maumere Vol 1 No 3 (2023): September : Jurnal Kewirausahaan dan Manajemen Bisnis CUAN
Publisher : Program Studi Kewirausahaan Universitas Nusa Nipa Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/cuan.v1i3.36

Abstract

This research aimed to determine and assess the financial performance of Ina Gelekat Regional Water Supply in East Flores Regency in 2018-2022 besed on financial ratio measurement tools that refer to the Decree of the Minister of Home Affairs Number 47 of 1999. The type of data was quantitative data. Data collection methods were casrried out by literauture review, direct observation, and interview. Data analysis techniques used financial performance analysis with ten financial ratios based on the Decree of the Minister of home Affairs Number 47 of 1999, regarding guidelines for assessing the financial performance of the Municipal Water Works of East Flores Regency in 2018-2022 following the Decree of the Minister of Home Affairs Number 47 of 1999. The results showed that in 2018 it produceced the “ Excellent” category with a financial performance value of 51.33, in 2019 it produced the “Excellent” category with a financial performance value of 51.33, in 2020 it produced the “ Excellent” category with a financial performance value of 56.67, in 2021 it produced the “ Exellent” cetegory with a financial performance value of 63.33, and in 2022 it produced “ Exellent” category with a financial performance value of 61.67.
Analisis Kinerja Keuangan Pada BLUD RSUD dr. T. C. Hillers Maumere Yohanes Maria Vianey; Yosefina Andia Dekrita; Kristiana Reinildis Aek
Jurnal Projemen UNIPA Vol 10 No 4 (2023): December : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v10i4.207

Abstract

Latar belakang pada penelitian ini adalah BLUD RSUD dr.T.C. Hillers Maumere masih mengalami kendala yang mengakibatkan pelayanan yang diberikan kepada masyarakat belum optimal. Penelitian ini bertujuan untuk mengetahui kinerja keuangan BLUD RSUD dr.T.C. Hillers Maumere pada tahun 2017-2021. Populasi yang digunakan dalam penelitian ini adalah data Laporan Keuangan RSUD dr. T.C. Hillers Maumere sesudah BLUD tahun anggaran 2017-2021. Sumber data pada penelitian ini adalah data sekunder. Teknik pengumpulan data dilakukan menggunakan metode dokumentasi dan metode wawancara. Hasil penelitian ini menunjukan bahwa Kinerja keuangan BLUD RSUD dr. T.C. Hillers Maumere pada tahun 2017 mendapatkan nilai 69,73 dengan kriteria Baik (AA). Berdasarkan tabel kriteria penilaian kinerja BLUD terletak diantara 65<TS≤ 80. Pada tahun 2018 mendapatkan nilai 35,52 dengan kriteria Sedang (BB). Berdasarkan tabel kriteria penilaian kinerja BLUD terletak diantara 30<TS≤40. Sementara pada tahun 2019 mendapatkan nilai 60,52 dengan kriteria Sedang (BBB). Berdasarkan tabel kriteria penilaian kinerja BLUD terletak diantara 50<TS≤65. Pada tahun 2020 mendapatkan nilai 45,26 dengan kriteria Sedang (BB). Berdasarkan tabel kriteria penilaian kinerja BLUD terletak diantara 40<TS≤50. Pada tahun 2021 mendapatkan nilai 25 dengan kriteria Buruk (CC). Berdasarkan tabel kriteria penilaian kinerja BLUD terletak diantara 15<TS≤30.
Analisis Perhitungan Persediaan Barang Dagang Dengan Metode First In First Out (FIFO) Pada PT Mitra Usaha Flores Natalia Sofiana Putri Embu; Yosefina Andia Dekrita; Cicilia Ayu Wulandari Nuwa
Jurnal Projemen UNIPA Vol 10 No 4 (2023): December : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v10i4.210

Abstract

Penelitian ini bertujuan untuk (1) mengetahui perhitungan persediaan barang dagang menggunakan metode First In Firt Out (FIFO), (2) mengetahui perbedaan perhitungan persediaan barang dagang pada PT Mitra Usaha dibandingkan dengan menggunakan metode First In First Out (FIFO). Metode yang digunakan dalam penelitian ini adalah metode penelitian deskripstif kuantitatif. Populasi dalam penelitian ini adalah laporan persediaan barang PT Mitra Usaha Flores, Kabupaten Ende periode tahun 2018-2022. Hasil penelitian menunjukan dalam pencatatan persediaan barang dagang PT. Mitra Usaha Flores selama ini tidak melakukan pencatatan persediaan barang dagang. Sehingga PT. Mitra Usaha Flores tidak mengetahui secara pasti stok persediaan yang tersedia. Namun di dalam dunia usaha sangat memerlukan metode yang benar dan sesuai dengan standar yang berlaku untuk dapat menjaga stabilitas dan pengawasan usaha yang dijalankan entitas. Dengan membuat kartu persediaan metode FIFO dapat memberikan informasi atas pembelian, penjualan dan saldo persedian akhir, PT. Mitra Usaha Flores akan mengetahui persediaan yang dimiliki setiap saat meskipun telah terjadi jual beli barang dagang.
Analisis Akuntabilitas dan Transparasi Pengelolaan Dana Bantuan Operasional Kesehatan (BOK) di Puskesmas Watubaing Kecamatan Talibura Kabupaten Sikka Angelina Nona Lehan; Yosefina Andia Dekrita; Margaretha Yulianti
Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis Vol. 1 No. 2 (2024): Desember : Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/prosemnasimkb.v1i2.147

Abstract

The background in this research was that the use of Operational Assistance Funds program must be taken into consideration for accountable and transparent financial governance. The research aimed to determine the accountability and transparency of the management of health operational assistance funds at the Watubaing Public Healt Center in Talibura subdistrict, Sikka regency. The research method employed descriptive qualitative while the analysis tool was carried out through data collection using observation, interview, and documentation techniques. The research findings indicated that the implementation of accountability and transparency principles had been well implemented, as seen from the reporting mechanism according to the Operational Assistance Funds Technical Guidelines. The principle of transparency was quite open which can be seen from the initial planning openness of MINILOK and POA drafting system which involves all staff at the Watubaing Health Center and the cross-sector community.
PENDAMPINGAN RAPAT ANGGOTA TAHUNAN KSP KOPDIT OBOR MAS Yosefina Andia Dekrita; Konstantinus Pati Sanga; Stefania Evarista Nona Cici
JPMNT JURNAL PENGABDIAN MASYARAKAT NIAN TANA Vol. 3 No. 3 (2025): Juli: Jurnal Pengabdian Masyarakat Nian Tana
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/jpmnt.v3i3.1037

Abstract

The Annual Members’ Meeting (Rapat Anggota Tahunan or RAT) is the highest forum in cooperatives, serving as a medium for the board’s accountability to members as well as a venue for strategic decision-making. KSP Kopdit Obor Mas, one of the largest cooperatives in Eastern Indonesia with more than 240,000 members and assets reaching IDR 7.8 trillion, faces several challenges in conducting RAT, including low member participation, the complexity of financial reports, and the demand for compliance with regulations and the cooperative’s Articles of Association/Bylaws. This community service activity aimed to assist the implementation of RAT to ensure greater transparency, participation, and accountability. The methods included coordination with the board and supervisory committee, preparation of mentoring modules, socialization, simplification of financial reports, RAT simulations, and forum evaluation. The results show increased member participation, more accessible financial reporting, and a better-organized RAT conducted in accordance with regulations. The discussion highlights that mentoring activities strengthen Good Cooperative Governance and improve cooperative management practices. Thus, this activity contributes to enhancing institutional capacity and can serve as a model for sustainable cooperative development in other regions.
Pengaruh Gaya Kepemimpinan Dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud Pengelolaan Dana Desa (Studi Kasus di Desa Tana Duen, Kecamatan Kangae, Kabupaten Sikka) Maria Evanggelisa Dua Pagang; Yosefina Andia Dekrita; Wihelmina M.Y Jaeng
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 study aimed to determine the influence of leadership style and the internal control system on the prevention of fraud in village fund management in Tana Duen Village, Kangae District, Sikka Regency. The research employed a quantitative analysis technique with data obtained from primary sources through the distribution of questionnaires. The population consisted of all village officials and community members in Tana Duen Village, Kangae District, Sikka Regency. The sampling technique used was saturated sampling, with a total sample of 40 respondents. Data were analyzed using multiple linear regression with IBM SPSS Statistics 26. The Result showed that leadership style had a significant effect on the prevention of fraud in village fund management. The internal control system also had a significant effect on fraud prevention efforts. Furthermore, the combination of leadership style and internal control system significantly influenced the prevention of fraud in village fund management.
Pengaruh Partisipasi Anggota Terhadap Peningkatan Sisa Hasil Usaha (SHU) Pada Koperasi Simpan Pinjam (KSP) Credit Union Bahtera Sejahtera Maumere Maria Vionsiana Blogon; Yosefina Andia Dekrita; Cicilia Ayu Wulandari Nuwa
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 2 No. 3 (2023): September : Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v2i3.2117

Abstract

The research background was the low residual business results in the saving and loan cooperative of Bahtera Sejahtera Maumere Credit Union. The aims of this study were (1) to find out the description of member participation and remaining results of operation in the Savings and Loan Cooperative of Bahtera Sejahtera Maumere Credit Union; (2) to determine the influence of member participation and Remaining Results of Operation in the Savings and Loan Cooperative of Bahtera Sejahtera Maumere Credit Union. The population in this study is financial report data at the Saving and Loan Cooperative of Bahtera Sejahtera Maumere Credit Union. The sample in this research were financial statements data from 2017-2021. The research method employed simple linear regression analysis using quantitative data. Hypothesis testing was done through the t-test. The results obtained indicated that member participation did not influence the remaining results of operation. this condition occurs due to do average member did not actively make deposits, particularly the 26% obligatory savings. Another factor was the large operating expenses at Savings and Loan Cooperative of Bahtera Sejahtera Maumere Credit Union as a cause of increasing in member participation that not significantly contributed to the acquisition remaining results of operation.
Analisis Penetapan Tarif Sewa Gedung Sikka Convention Center dan Kontribusinya dalam Meningkatkan Pendapatan Asli Daerah Kabupaten Sikka Fransiska Fortunata Rebong; Yosefina Andia Dekrita; Yan Yanitza Salvanos
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 2 (2025): Desember : Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v6i2.7278

Abstract

This study aimed to analyze the determination of rental rates for the Sikka Convention Center (SCC) and its contribution to increasing the Local Own-Source quantitative with a descriptive approach. The property value was calculated using the Cost Approach, where the land value was obtained based on the Tax Object Sale Value (Nilai Jual Objek Pajak, NJOP) and the building value was calculated using the Income Capitalization Approach. The results showed that the property value of SCC consisted and of a constant land value and a building value that fluctuated according to annual rental income. SCC rental income experienced significant changes, peaking in 2022 and declining again in 2024. The actual contribution of SCC rental income to increasing PAD in Sikka Regency remained very small, with the highest achievement in 2022; however, it had not yet provided a significant overall impact. Meanwile, calculations pf contribution based on optimal potential showed higher values compared to the actual realization, although it was still considered low in enhancing PAD in Sikka Regency.
Dari Limbah Menjadi Berkah: Konversi Limbah Cair Pewarna Alam Ramah Lingkungan Yosefina Andia Dekrita; Victoria Coo Lea; Nunsio Handrian Meylano; Sofiana Jelita; Ferdinando Contante Poling
J-Dinamika : Jurnal Pengabdian Masyarakat Vol 10 No 3 (2025): J-Dinamika
Publisher : Politeknik Negeri Jember

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

Abstract

Limbah cair dari proses pewarnaan alam tenun ikat di Kelompok Mbola So, Kabupaten Sikka, selama ini dibuang tanpa pengolahan, padahal limbah cair pewarna alam memiliki potensi bahan yang masih memiliki nilai tambah. Kegiatan pengabdian ini bertujuan untuk memberikan solusi pengelolaan limbah cair pewarna alam melalui pelatihan pengolahan menjadi pupuk organik cair (POC) yang ramah lingkungan dan bermanfaat ekonomi. Metode yang digunakan meliputi pendekatan partisipatif melalui sosialisasi, pelatihan, demonstrasi, dan pendampingan teknis secara langsung kepada mitra. Hasil kegiatan menunjukkan bahwa mitra mengalami peningkatan pengetahuan dan keterampilan dalam mengolah limbah cair menjadi POC yang efektif, yang telah diuji coba pada tanaman dan menunjukkan respons pertumbuhan positif. Kegiatan ini berdampak pada peningkatan kesadaran lingkungan, pemberdayaan ekonomi lokal, serta membuka peluang pengembangan inovasi berbasis ekonomi sirkular di masyarakat khususnya kepada kaum perempuan, pencapaian Sustainable Development Goals ( SDG 1, SDG8, SDG 9 dan SDG 10) dan Program Asta Cita (2,3 dan 6).
Co-Authors Angelina Nona Lehan Bernadeta Yosefin Cicilia Ayu Wulandari Nuwa Elisabet Luju Elisabeth Dua Dian Ellygius Mario Pablo Tani Emilianus Eo Kutu Goo Eufrasia Octriancy Yohendri Ferdinando Contante Poling Fransiscus De Romario Fransiska Fortunata Rebong Fransiskus De Romario Frumensia Katensia 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 Yati Sonia Bria Maria Yerista Mindiyati Maria Yustina Inosensia Marsi Nini Aryanti Melania Bare Hurint Natalia Sofiana Putri Embu Nunsio Handrian Meylano Paulus Libu Lamawitak Regina Triyansi Susan Siktania Maria Diliana Sofiana Jelita Stefania Evarista Nona Cici Stefanus Seferius Sareng Veronika Yulriska Tennis Victoria Coo Lea Virgilia Hildagard Walter Obon Wihelmina M.Y Jaeng Yan Yanitza Salvanos Yohanes Maria Vianey Yoseph Darius P. Rangga