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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 Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan
Konstantinus Pati Sanga
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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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.
Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi, dan Tingkat Kesiapan UMKM terhadap Implementasi Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah dengan Lama Usaha Sebagai Variabel Moderasi : (Studi pada Kelurahan Waioti) Saputripuspita Victoria; Konstantinus Pati Sanga; Wilhelmina Mitan
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 4 (2024): November: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i4.496

Abstract

This study aimed to analyze the influence of education level, accounting understanding, and MSME readiness on the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM), with business age as a moderating variable. The study employed a quantitative method. The population comprised MSME actors in Waioti Village, totaling 44 individuals. Sampling was conducted using a saturated sampling technique, resulting in 44 respondents. The data used in this study were primary data, collected through questionnaires measured on a Likert scale. Data analysis utilized multiple linear regression and moderated regression analysis, along with descriptive statistics, data quality tests, classical assumption tests, and hypothesis testing. The results indicated that: (1) Education level did not influence the implementation of SAK EMKM, (2) Accounting understanding significantly influenced the implementation of SAK EMKM, (3) Readiness did not affect the implementation of SAK EMKM. (4) Business age influenced the implementation of SAK EMKM, (5) Business age did not moderate the effect of education level on the implementation of SAK EMKM, (6) Business age negatively moderated the effect of accounting understanding on the implementation of SAK EMKM. (7) Business age did not moderate the effect of MSME readiness on the implementation of SAK EMKM.
Analisis Perbandingan Perhitungan Penyusutan Aset Tetap Berdasarkan Standar Akuntansi Keuangan Dengan Peraturan Perpajakan Pada PDAM Wair Pu’an Kabupaten Sikka Maria Fausta Valentin Lodan; Henrikus Herdi; Konstantinus Pati Sanga
Jurnal Mutiara Ilmu Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.2054

Abstract

The purpose of this study is to analyze the comparison of depreciation expense between Financial Accounting Standards of Entities Without Public Accountability (SAK ETAP) and the Tax Law in PDAM Wair Puan Sikka Regency. The research method used is quantitative descriptive with data sources derived from secondary data. Analysis is carried out on depreciation expense using the straight-line method. The results of the analysis show a significant difference in the calculation of depreciation expense of fixed assets between SAK ETAP and the Tax Law. This research reveals that the depreciation expense calculation method applied by the Tax Law results in a greater depreciation expense than ETAP SAK, which has an impact on the accumulation of depreciation and the book value of fixed assets.
Pengaruh Literasi Keuangan dan Sikap Keuangan terhadap Perilaku Pengelolaan Keuangan Mahasiswa: (Studi Empiris pada Mahasiswa/i Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Nusa Nipa) Maria Florensa; Andreas Rengga; Konstantinus Pati Sanga
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 4 (2024): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i4.3339

Abstract

This research aims to analyze the influence of Financial Literacy and Financial Attitudes on the Financial Management Behavior of Accounting Students, 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 type of Stratified random sampling method, where the sample is determined and determined randomly by dividing the population into several sub-classes and semesters with a sample size of 84 people. The data collection technique used a questionnaire (google form) which was distributed to 84 respondents. Data analysis used multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS) version 25. The results of this study showed that partially the sig. of financial literacy is 0.000 < 0.05 with a calculated t value of 3.814, Sig. of financial attitude is 0.008 < 0.05 with a calculated t value of 2.703 and simultaneously the sig value from the F test shows that the sig value. from the test is 0.000 < 0.05 with a calculated F of 16.010, so it is concluded that partially or simultaneously Financial Literacy and Financial Attitudes have a significant effect on Student Financial Management Behavior.
Analysis of the Implementation of International Standards on Auditing (ISA) in Internal Audit Practice at the Puskopdit Swadaya Utama with the Agency Theory Approach Mage, Urbanus Berni; Konstantinus Pati Sanga; Fransiscus De Romario
Neo Journal of economy and social humanities Vol 3 No 4 (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.v3i4.248

Abstract

This research aims to analyze the implementation of International Standards on Auditing (ISA) in internal audit practices at Puskopdit Swadaya Utama Maumere using the Agency Theory approach. This approach is used to understand the relationship between cooperative management as agents and cooperative members as principals in ensuring transparency and accountability. This research uses a qualitative method with a case study approach, where data is obtained through interviews, observation and document analysis. The research results show that Puskopdit Swadaya Utama has not fully implemented ISA standards. Some implementation indicators, such as internal control and documentation of audit procedures, have been implemented partially. However, there are obstacles in terms of limited human resources who understand the ISA standards in depth, as well as a lack of adequate technological support. In conclusion, although there are initial steps towards implementing ISA, greater efforts are needed to increase the capacity of internal auditors, strengthen oversight policies, and integrate technology that supports audit practices. It is hoped that the recommendations provided will help Puskopdit achieve more optimal audit standards in order to increase member trust and make cooperative management more transparent.
Analisis Rasio Keuangan Mengunakan Rasio Likuiditas, Profitabilitas Dan Solvabilitas Untuk Menilai Kinerja Keuangan Pada KSP Kopdit Obor Mas Maria Selviana Runu; Andreas Rengga; Konstantinus Pati Sanga
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.v1i3.41

Abstract

The background of this research was conducted to determine the financial performance of Obor Mas Credit Union by using Liquidity Ratio, Profitability Ratio, and Solvency Ratio by analyzing its financial statements. The populations in this research were yhe financial statements of Obor Mas Credit Union, while the sample in this research was the financial statements of Obor Mas Credit Union in 2018-2022. This research was categorized as quantitative research using a descriptive study. The result showed that based on the level of liquidity ratios as measured by the current ratio, quick ratio, and cash ratio in 2018-2019, overall was good because the result were above the average performance standars set by the credit union, namely the current ratio of 232.80% ≥125, cash ratio of 28.87% ≥ 20%, and quick ratio of 232.63% ≥ 90. The profitability ratio in 2018-2019 overall was not good (problematic) because the average was less than the performance standards set by the credit union, namely return on equity 1.74% < 5 and return on asset 0.46% < 3. The solvency ratio, as measured by the total debt to own capital in 2018-2022 was good because the average was above the performance standars set by the credit union, namely 280.10%. The total debt ratio to total assets in 2018 was good because the average was above the performance standars set by the credit union, namely 73.54%.
Audit Kepatuhan Dan Kinerja Perusahaan: Sebuah Studi Literatur Konstantinus Pati Sanga; Thadeus Fransesco Quelmo Patty; Maria Viviana Nurak Lewar
Jurnal CUAN Universitas Nusa Nipa Maumere Vol 1 No 4 (2023): Desember : 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.v1i4.52

Abstract

Compliance auditing is an internal activity required by organizations to provide objective assurance and consultation, improve operations, and add value. This article discusses the concept, objectives, stages of a compliance audit, as well as its relationship to company performance. Compliance risk is a major concern, especially with regard to regulatory changes that can lead to compliance errors. Compliance audits play an important role in evaluating and ensuring a company's compliance with applicable regulations, identifying risks, and providing recommendations for improvement. The research method uses literature study by collecting data from various literature sources. The conclusion emphasizes the importance of compliance audits in reducing legal risks, identifying improvement opportunities, and enhancing security measures, as well as understanding their relationship with company performance to support long-term growth and reputation.
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.
Analisis Kinerja Keuangan Daerah Pada Pemerintah Daerah Kabupaten Sikka Tahun Anggaran 2019 – 2023 Yohanes Frederik Gesi Kedang; Andreas Rengga; Konstantinus Pati Sanga
Nian Tana Sikka : Jurnal ilmiah Mahasiswa Vol. 3 No. 5 (2025): September : 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.v3i5.1058

Abstract

The research aim was to examine the regional financial performance of the Local Government of Sikka Regency. This research employed a descriptive quantitative method. The population of this study consisted of Budget Realization Reports (APBD) of the Local Government of Sikka Regency, with the sample covering five fiscal years from 2019 to 2023. Data were collected through documentation. The financial performance of the Local Government of Sikka Regency, as measured by the independence ratio, was categorized as very low with an instructive relationship pattern, where the role of the central government was more dominant than the independence of the local government. The effectiveness of the regional financial performance of Sikka Regency in 2019 – 2023 had an average of 85,90%, which fell into the less effective category. The allocation of funds in Sikka Regency was still unbalanced, as most of the APBD was allocated to operational expenditures with an average of 68,48%, while capital expenditures accounted for only an average of 13,4%. The revenue growth of the Sikka Regency Government from 2019 to 2023 tended to fluctuate, which occurred due to the suboptimal revenue received by the local government
Analisis Pengelolaan APBDes Dalam Penanganan Darurat Bencana Erupsi Gunung Lewotobi (Studi Kasus Pada Pemerintahan Desa Boru) Kristina Ago Lewar; Konstantinus Pati Sanga; Petrus Da Silva
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 research aimed to determine how the Village Revenue and Expenditure Budget was managed in handling emergency caused by the vilcanic eruption in Boru Village, Wulanggitang Sub-district, East Flores Regency. The Lewotobi volcano eruption disaster that occurred at the end of December 2023 required the vullage government to make quick and appropriate budget adjustments. This research used a qualitative approach with the Miles and Huberman analysis method, which included data reduction, data presentation, and conclusion drawing. Data collection techniques were carried out through interviews, documentation, and observation. The results of the research showed that the Village Revenue and Expenditure Budget planning was carried out adaptively through a Spesial Village Meeting. The implementation of emergency funds was effective despite communication constraints, and administration and reporting were still carried out despite delays. The village government had formally accounted for its actions to the regional government and strove to build transparency with the community. This research supported the stewadship theory, in which village governments acted as trustees of the community in managing public finances. This research was also in line with several previous studies that emphasize the importance of accountability and participation in village fund management, especially in crisis situations.
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 Yuvita Arianti Doing