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All Journal J-Dinamika: Jurnal Pengabdian Kepada Masyarakat 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 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 Jurnal Akuntan Publik
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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Peran Dinas Pemberdayaan Masyarakat Dan Desa Dalam Meningkatkan Akuntabilitas Dan Transparansi Pengelolahan Keuangan Desa Di Kabupaten Sikka Maria Oktavia Adriani; Yosefina Andia Dekrita; Maria Silvana Mariabel Carcia
Jurnal 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

Abstract

This activity aimed to determine the role of the Community and Village Empowerment Office (DPMD) in improving accountability and transparency of village financial management in Sikka Regency. This activity was conducted at the DPMD of Sikka Regency using data collection method through direct observation, interviews, and documentation studies during the implementation of the activity. The results activity show that DPMD has an important role in improving accountability and transparency in village financial management through the implementation of training, guidance and supervision, evaluation and reporting, as well as problem handling. In addition, utilization of the Village Financial System application (SISKEUDES) has become one of the strategic efforts to support information openness and financial accountability of village finances. Nevertheless, several obstacles still exist, such as the limited understanding of village officials regarding village financial management. Therefore, it is necessary to improve the quality of training and supervision on a continuous basis so that vilage financial management will operate effectively, transparently, and accountably.
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.
Evaluation of the Effectiveness of the Internal Control System at KSP Kopdit Tuke Jung Nele Wedani, Ni Putu Ayu; Yosefina Andia Dekrita; Henrikus Herdi
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.v4i1.257

Abstract

This study aims to evaluate the effectiveness of the internal control system applied to the Kopdit Tuke Jung Nelle Savings and Loan Cooperative (KSP). A sound internal control system is essential to ensure the achievement of organizational goals, including asset protection, reliability of financial statements, and compliance with applicable regulations and regulations. The evaluation was carried out using the COSO (Committee of Sponsoring Organizations of the Treadway Commission) framework, which includes five main components: control environment, risk assessment, control activities, information and communication, and monitoring. Data was collected through interviews with management, observation of operational processes, and analysis of documents related to policies and procedures. The results of the evaluation show that although most of the components of the internal control system are running well, there are still some weaknesses in terms of monitoring and supervision of policy implementation. Therefore, it is recommended that KSP Kopdit Tuke Jung Nelle strengthen the monitoring and training mechanism for all employees to improve the effectiveness of the overall internal control system.
Analisis Penerapan Kebijakan Rescheduling sebagai Upaya Penyelesaian Kredit Bermasalah pada Koperasi Kopdit Pintu Air Cabang Bola Maria Yerista Mindiyati; Yosefina Andia Dekrita; Fransiscus De Romario
Jurnal Akuntan Publik Vol. 2 No. 4 (2024): Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.1038

Abstract

Branch Watergate Cooperative This study aims to determine the Application of Rescheduling Policy as an Effort to Resolve Non-Performing Loans at the Bola Branch Watergate Cooperative. The data collection techniques used were observation, interviews and documentation. The data analysis technique used is qualitative analysis, namely data collection and analysis, data reduction, data presentation, and verification or conclusions. The results of this study show that the causes of non-performing loans are: internal factors include: Less selective cooperatives in the analysis of credit, Lack of survey processes and the existence of family relationships. . External factors include mental factors, economic factors seen from the low income of members, member errors in calculating and not understanding well the business made so that they experience failure in managing the business, members are tempted by 3 times the share loan, and lack of communication. The implementation of rescheduling policy as an effort to resolve non-performing loans has gone well and meets the criteria. The rescheduling process was successful because most members were able to pay off the loan.
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 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 Oktavia Adriani Maria Silvana Mariabel Carcia Maria Vionsiana Blogon Maria Yati Sonia Bria Maria Yerista Mindiyati Maria Yustina Inosensia Marsi Nini Aryanti Melania Bare Hurint Nadya Jennyharty Beta 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 Wedani, Ni Putu Ayu Wihelmina M.Y Jaeng Yan Yanitza Salvanos Yohanes Maria Vianey Yonivasius Siga Yoseph Darius P. Rangga