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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

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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.
ON THE JOB TRAINING: MEMBANGUN MANUSIA MELALUI KOPERASI Yosefina Andia Dekrita
JPMNT JURNAL PENGABDIAN MASYARAKAT NIAN TANA Vol. 4 No. 2 (2026): April: Jurnal Pengabdian Masyarakat Nian Tana
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

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Abstract

This community service program aims to improve human resource quality through an On-The-Job Training (OJT) program with the theme “Building People through Credit Unions” for new employees of KSP Kopdit Obor Mas. The participants consisted of 72 new employees with diverse educational and professional backgrounds. The method employed an experiential learning approach through a combination of lectures, discussions, simulations, and direct workplace practice. The results showed a significant improvement in the cognitive aspect, with the average score increasing from 62.5 to 85.3. In addition, positive changes were observed in affective and psychomotor aspects, particularly in work attitudes, responsibility, and member service. These findings indicate that value-based OJT in credit unions is effective in developing professional and value-driven human resources. This program contributes both practically to cooperative human resource development and academically to the development of value-based training models.
PENGARUH LITERASI KEUANGAN DAN GAYA HIDUP TERHADAP PERILAKU KEUANGAN MAHASISWA PROGRAM STUDI MANAJEMEN FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSA NIPA Laurensiana Ngguwa Modhe; Yosefina Andia Dekrita; Kristiana Reinaldis Aek
Jurnal Projemen UNIPA Vol 13 No 2 (2026): Mei: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

This study aimed to: (1) describe the financial literacy, lifestyle, and financial behaviour of students in the Management Study Program at the Faculty of Economics and Business, Nusa Nipa University; and (2) analyse the partial and simultaneous influences of financial literacy and lifestyle on financial behaviour. Descriptive analysis results indicate that financial literacy falls into the "good" category (72%), lifestyle falls into the "fairly good" category (66%), and financial behaviour falls into the "good" category (70%). Furthermore, t-test results demonstrate that financial literacy has a positive and significant partial effect on financial behaviour. Similarly, lifestyle also exerts a positive and significant effect on financial behaviour. The F-test results reveal that financial literacy and lifestyle simultaneously have a significant effect on financial behaviour. Finally, the coefficient of determination analysis shows that these two independent variables explain 44.4% of the variance in the financial behaviour of the management students, while the remaining 55.6% is influenced by other variables outside the scope of this study.
PENGARUH KEMAJUAN TEKNOLOGI INFORMASI DAN PENGETAHUAN INVESTASI TERHADAP MINAT INVESTASI DI PASAR MODAL PADA MAHASISWA FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSA NIPA Maria Yosefina Sule; Yosefina Andia Dekrita; Kristiana Reinaldis Aek
Jurnal Projemen UNIPA Vol 13 No 2 (2026): Mei: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

This research aims to: (1) find out the overview of Investment Interests, Information Technology Advancements, and Investment Knowledge; (2) analyze the influence of Information Technology Advancement and Investment Knowledge on Investment Interest both partially and simultaneously. The population in this study is 1,280 students of the Faculty of Economics and Business, Nusa Nipa University. Based on the Slovin formula, the sample in this study amounted to 98 people. Sample distribution was carried out using proportionate stratified random sampling technique. Data were collected through questionnaires and analyzed using descriptive and statistical methods of multiple linear regression. Hypothesis testing is carried out through the F test and the t test. The results of the descriptive analysis showed that the Investment Interest variable was in the good criteria, the Information Technology Advancement variable was in the good criteria, and the Investment Knowledge variable was in the good criteria. The results of the t-test statistics show that partially the variable of Information Technology Advancement has a positive and significant effect on Investment Interest. Furthermore, the variable of Investment Knowledge has a positive and significant effect on Investment Interest. The statistical results of the F test show that simultaneously the variables of Information Technology Advancement and Investment Knowledge have a significant effect on Investment Interest. The results of the determination analysis showed that the two independent variables in this study were able to explain the variation in the fluctuation of Investment Interest in the Capital Market in students of the Faculty of Economics and Business, Nusa Nipa University by 33.2%. Keywords: Information Technology Advancement, Investment Knowledge, Investment Interest
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 Reinaldis Aek Kristiana Reinildis Aek Lanseana Kale Laurensiana Ngguwa Modhe 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 Yosefina Sule 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