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All Journal Neo Journal of economy and social humanities Jurnal Mutiara Ilmu Akuntansi Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Student Scientific Creativity Journal Jurnal Kendali Akuntansi Jurnal Kewirausahaan dan Manajemen Bisnis CUAN Trending: Jurnal Manajemen dan Ekonomi Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Accounting UNIPA Jurnal Mahasiswa Kreatif Jurnal Projemen UNIPA Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Nian Tana Sikka: Jurnal Ilmiah Mahasiswa Jurnal Pengabdian Masyarakat Nian Tana Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Inovasi Ekonomi Syariah dan Akuntansi Akuntansi dan Ekonomi Pajak: Perspektif Global
Konstantinus Pati Sanga
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ANALISIS PENERIMAAN RETRIBUSI PARKIR DALAM MENUNJANG PENDAPATAN ASLI DAERAH KABUPATEN SIKKA Maria Alexia Kula; Yosefina Andia Dekrita; Konstantinus Pati Sanga
Jurnal Accounting UNIPA Vol 2, No 1 (2023): Jurnal Accounting UNIPA
Publisher : Program Studi Akuntansi Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (563.389 KB) | DOI: 10.2221/accounting.v2i1.43

Abstract

Penelitian ini bertujuan untuk mengetahui, Pertumbuhan penerimaan retribusi parkir di Kabupaten Sikka dari tahun 2017 sampai dengan tahun 2021, Efektivitas penerimaan retribusi parkir di Kabupaten Sikka dari tahun 2017 sampai dengan tahun 2021, Kontribusi retribusi parkir dalam menunjang Pendapatan Asli Daerah di Kabupaten Sikka dari tahun 2017 sampai dengan tahun 2021. Penelitian ini menggunakan metode penelitian deskriptif kuantitatif. Data diperoleh dengan melakukan wawancara dan dokumentasi. Teknik analisis data yang digunakan adalah teknik analisis data deskriptif kuantitatif. Hasil penelitian ini menunjukkan bahwa, pertumbuhan penerimaan retribusi parkir di Kabupaten Sikka dari tahun 2017 sampai dengan tahun 2021 rata-rata berada pada kriteria tidak efektif karena persentase pencapaiannya di bawah 60%. Efektivitas penerimaan retribusi parkir di Kabupaten Sikka dari tahun 2017 sampai dengan tahun 2021 dapat dikatakan tidak efektif karena rata-rata persentase pencapaiannya di bawah 60%. Kontribusi penerimaan retribusi parkir dalam menunjang Pendapatan Asli Daerah di Kabupaten Sikka dari tahun 2017 sampai dengan tahun 2021 rata-rata berada pada kriteria sangat kurang karena persentase pencapaiannya di bawah 10%.
PENGARUH KEPERCAYAAN ATAS SISTEM INFORMASI AKUNTANSI, PELATIHAN REWARD TERHADAP KINERJA KARYAWAN PADA KSP KOPDIT MEGU LEKUK HUBIN Maria Goreti Towe Punang; Wilhelmina Mitan; Konstantinus Pati Sanga
Jurnal Accounting UNIPA Vol 2, No 1 (2023): Jurnal Accounting UNIPA
Publisher : Program Studi Akuntansi Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.2221/accounting.v2i1.47

Abstract

This research aimed to (1) determine  the effect of trust over accounting information systems, training, and reward on employe performance at Megu Lekuk Hubin Credit Union. This research method was quantitative. Data analysis using multiple linier regression analysis. The hypothesis test used was a simultaneous test (F test), partial test (t test), and test of the coefficient of determination (R2 test). The population in this research werw 30 employees of Megu Lekuk Hubin Credit Union. Due to the limited population, the research was carirried out through a census or saturated sampling. The results of this research indicate that the variables of employee performance, trust in accounting information systems,training,and rewards were categorized as very good. The t-test statistic result showed that partially the trust variable and training variable in the accounting information system had no effect on employee performance while the reward variable had  an effect on employee performance. The statistical results of the F test showed that all independent variables simultaneously and significantly affect employee performance. Based on the determination analysis, the three independent variables in this research could adequately account for the three factors that significantly impact employee performance.
Analisis Faktor-Faktor Yang Mempengaruhi Kecurangan Fraud Dalam Pengelolaan Dana Desa Pada Kecamatan Paga Maria Yustina Bada; Andreas Rengga; Konstantinus Pati Sanga
Jurnal Accounting UNIPA Vol 2, No 1 (2023): Jurnal Accounting UNIPA
Publisher : Program Studi Akuntansi Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.2221/accounting.v2i1.53

Abstract

Penelitian ini bertujuan untuk Mengetahui pengaruh kesesuaian kompensasi, efektivitas pengendalian internal, perilaku tidak etis dan moralitas individu terhadap kecurangan (fraud) dalam Pengelolaan Dana Desa. Populasi dalam penelitian ini adalah perangkat desa dan BPD wilayah desa kecamatan paga. Teknik pengambilan sampel menggunakan rumus solvin yang berjumlah 55 responden Jenis Penelitian ini adalah penelitian  kuantitatif, teknik pengumpulandata menggunakan kusioner dan menggunakan skala likert dengan nilai 1-5 dan dianalisis dengan regresi linear berganda aplikasi SPSS.Responden dalam penelitian ini adalah aparat  desa dan BPD pada kecamatan paga. Hasil dari uji statistik t (parsial) menunjukan bahwa kesesuaian kompensasi (X1) tidak berpengaruh signifikan terhadap kecurangan (fraud) (Y) dengan signifikan 0,270 > 0,05, efektifitas pengendalian internal (X2) berpengaruh signifikan terhadap kecurangan (fraud) (Y) dengan signifikan 0,040<0,05, perilaku tidak etis (X3) berpengaruh signifikan terhadap kecurangan (fraud) (Y) dengan signifikan 0,007<0,05, dan moralitas individu (X4) tidak berpengaruh signifikan terhadap kecurangan (fraud) (Y) dengan signifikan 0,457> 0,05. Dan berdasarkan uji statistik F (simultan) menunjukan bahwa Kesesuaian Kompensasi (X1), Pengendalian Internal (X2), Perilaku Tidak Etis (X3) Dan Moralitas Individu (X4) Berpengaruh Signifikan Terhadap Kecurangan (Fraud) (Y) dimana nilai F hitung sebesar 16,805 dan signifikan pada 0,000
Pengaruh Modal Kredit Usaha Rakyat (KSP Kopdit Obor Mas Cabang Utama Nagekeo) Terhadap Pendapatan Pelaku Usaha Mikro Kecil Dan Menengah Pada Sektor Pertanian Di Kecamatan Aesesa Kabupaten Nagekeo Martina Owa; Andreas Rengga; Konstantinus Pati Sanga
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 1 No. 4 (2023): OKTOBER: JURNAL RISET MANAJEMEN DAN EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrime-itb.v1i4.758

Abstract

This research aimed to analyze the effect of people’s Business Credit Capital (Obor Mas Nagekeo Credit union) on the income of MSMEs actors enterprises in the agricultural sector in Aesesa sub – district, Nagekeo regnency. The analyze method used used simple linear method testing. Based on the results of linear regression testing in this research, Y=27,694,720,080 + 0.462 X. means that when the people’s Business Credit Capital Variable (X) increased by one unit, the MSMEs Actors Income Variable (Y) increased by 0.462. the results of the calculation of the regression coefficient showed that the R Square value was o,366 or 36,6%, meaning that the people’s Business Credit Capital Variable (X) could explain the income of MSMEs actors (Y) by 36,6% and the rest was explained by other variables not used in this research model.
Analisis Perlakuan Akuntansi Aset Tetap Berdasarkan SAK-ETAP Pada Puskopdit Swadaya Utama Anastasia Relyani Laru; Wilhelmina Mitan; Konstantinus Pati Sanga
Jurnal Riset Akuntansi Vol. 1 No. 4 (2023): November : JURNAL RISET AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i4.868

Abstract

The aim of this research is to determine and analyze the accounting treatment of fixed assets based on SAK-ETAP at Puskopdit Swadaya Utama 2020-2021. The research method used is descriptive qualitative. The data sources used in this research are primary data and secondary data. Data collection techniques in this research used observation, interviews and documentation methods. The data analysis technique used is qualitative analysis, namely data collection and analysis, data reduction, data presentation, and verification or drawing conclusions. The results of this research show that the classification of fixed assets, acquisition and recognition of fixed assets, measurement of fixed assets, depreciation of fixed assets, and presentation of fixed assets in the balance sheet are in accordance with SAK-ETAP. Meanwhile, the termination and disposal of fixed assets is not in accordance with SAK-ETAP.
Pengaruh Literasi Keuangan dan Perilaku Keuangan terhadap Keputusan Investasi Mahasiswa Universitas Nusa Nipa Theresia Dominika Dua; Konstantinus Pati Sanga; Emilianus Eo K. Goo
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i3.2432

Abstract

This research aims to analyze the influence of financial literacy and financial behavior on investment decisions of students of the Accounting Study Program, Faculty of Economics and Business, Nusa Nipa University. This type of research is quantitative research with an associative approach. The sampling technique uses probability sampling, a stratified random sampling method, where The sampling was carried out and determined randomly by dividing the population into several sub-classes and semesters with a sample size of 93 people. The data collection technique used a questionnaire (goole from) which was distributed to 93 respondents. Data analysis used multiple linear regression analysis using multiple linear regression analysis. multiple linear regression using the Statistical Package For the Social Sciences (SPSS) version 25. The results of this research show that partially the sig value of the financial literacy value Sig. is 0.013 smaller than 0.05, with a calculated t of 2.535 greater than the t table of 1.66159, and the financial behavior value of Sig. is 0.059 greater than the alpha value. 0.05. To avoid bias in the results from the Sig value. then a comparison is made between the calculated t and t table values, where the calculated t is 1.911 which is greater than the t table 1.66159 and simultaneously the Sig value. is 0.001 smaller than 0.05, with a calculated F of 7.926 which is greater than the F table of 3.945, so it can be concluded that partially or simultaneously Financial Literacy and Financial Behavior have a significant influence on investment decisions.
Pengaruh Simpanan Saham terhadap Ketahanan Lembaga pada KSP Kopdit Guru Kelubagolit Adonara Anastasia Ina Boro; Konstantinus Pati Sanga; Yoseph Darius Purnama Rangga
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): December: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i4.2476

Abstract

The aim of this research is to examine and analyze the effect of stock savings on the resilience of the KSP Kopdit Guru Kelubagolit Adonara institution. This research is a type of quantitative research with an associative approach. The data used in this research is financial report data consisting of the number of shares deposits and remaining business results of KSP Kopdit Guru Kelubagolit Adonara for the 2014 – 2023 financial year. The data analysis method used in this research is simple linear regression analysis. The results of this research show that the sig. (p-value) of the stock savings coefficient is 0.001 < 0.05, with a calculated t value of 5.029 > t table 1.81246. This shows that stock savings have a significant effect on Remaining Business Results, with a regression coefficient for Stock Savings of 0.168, which shows that every increase in Stock Savings will increase SHU by IDR 0.168. This means that there is a positive relationship between Share Savings and SHU, where an increase in Share Savings will lead to an increase in the cooperative's financial performance as measured through SHU.
Pengaruh Alokasi Dana Desa terhadap Pertumbuhan Ekonomi Masyarakat Desa Lewolaga Kecamatan Tite Hena Dionisius Duli Riang Petung; Andreas Rengga; Konstantinus Pati Sanga
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1353

Abstract

This research aims to test and analyze the influence between Village Fund Allocation and Economic Growth in Lewolaga village, Tite Hena District. This type of research is quantitative research with an associative approach, through statistical analysis by collecting secondary data regarding village fund allocation and economic growth data from Lewolaga village during the 2015 – 2022 period. The results of statistical analysis show that Village Fund Allocation has a significant influence on Economic Growth in Lewolaga village. Sig value. of the Village Fund Allocation Variable is 0.005 smaller than the significance level α=0.05, so the null hypothesis is rejected and the alternative hypothesis is accepted. The t value is 4,361, while the t table value (df 7; 0.05) is 1.89458, indicating that t count > t table, which confirms the existence of a significant difference between the two variables. This research provides important implications that Village Fund Allocations can be an effective instrument in encouraging economic growth in rural areas such as Lewolaga. The government and stakeholders are expected to optimize the use of village funds by prioritizing programs that contribute to local economic development. In the context of agency theory, community participation in decision making and active involvement of local economic actors are also key in increasing the effectiveness of village fund allocation to achieve better results in supporting economic growth at the Lewolaga village level.
Analisis Perilaku Petugas Parkir Tepi Jalan di Kabupaten Sikka dalam Perspektif Etika Claudius Yosef Mbei; Konstantinus Pati Sanga; Siktania Maria Dilliana
Trending: Jurnal Manajemen dan Ekonomi Vol. 2 No. 4 (2024): Oktober : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v2i4.3202

Abstract

The research aimed to analyze the behavior of on-street parking attendants in Sikka Regency, focusing on their roles as parking attendants managed by the Transportation Office as a source of Local Revenue (PAD). The theory applied in this research was the Theory of Planned Behavior (TPB). This research employed a qualitative descriptive method, with data sourced from both primary and secondary sources. The analysis was conducted on parking revenue through observations and interviews related to behavioral accounting aspects, including attitudes, perceptions, emotions, motivation, and personality. The analytical technique employed the Miles and Huberman analysis method. The findings indicated that the analysis of the behavior of on-street parking attendants in Sikka Regency, managed by the Transportation Office, showed that in terms of behavioral accounting indicators, attitudes, and personality rated as poor, whereas perceptions, emotions, and motivation rated as good. The management of on-street parking revenue in Sikka Regency was lack of optimal supervision, resulting in fluctuating parking revenue.
Pengaruh Sistem Informasi Akuntansi Dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Pemerintahan Desa Pada Tingkat Kecamatan Palue Novita Novita; Maria Nona Dince; Konstantinus Pati Sanga
Jurnal Mahasiswa Kreatif Vol. 1 No. 5 (2023): September : Jurnal Mahasiswa Kreatif
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jmk-widyakarya.v1i5.1243

Abstract

This research aims to determine the influence of accounting information systems and internal control systems on the quality of village government financial reports at the Palue District level. This type of research is quantitative research. The data collection method in this study used a questionnaire. The population in this study were village officials in Palue District, where the number of samples was 56 respondents. The tests used are research instrument tests, descriptive statistical analysis, classical assumption tests, hypothesis tests, multiple linear regression analysis and model feasibility tests using SPSS 16 tools. Based on the results of the t test and F test partially or simultaneously the accounting information system and system internal control affects the quality of village government financial reports in Palue District.
Co-Authors Anastasia Ina Boro Anastasia Relyani Laru Andreas Rengga Beatriks Reo Weluk Clarita Oktavia Claudius Yosef Mbei Dionisius Duli Riang Petung Emilianus Eo K. Goo Florentina Bene Fransiscus De Romario Fransiska Trisnawati Henrikus Herdi Kristina Ago Lewar Mage, Urbanus Berni Maria Alexia Kula Maria Fausta Valentin Lodan Maria Florensa Maria Goreti Towe Punang Maria Nerviana Jawa Maria Nona Dince Maria Selviana Runu Maria Viviana Nurak Lewar Maria Yustina Bada Martina Owa Niken Aurelia, Pipiet Novita Novita Oktavia Ririanti Dadi Petrus Da Silva Regina Triyansi Susan Saputripuspita Victoria Siktania Maria Dilliana Solly Aryza Stefania Evarista Nona Cici Thadeus Fransesco Quelmo Patty Theresia Dominika Dua Virgilia Hildagard Wilhelmina Mitan Yohanes Frederik Gesi Kedang Yosefina Andia Dekrita Yoseph Darius Purnama Rangga